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All Journal PROSIDING SEMINAR NASIONAL Academy of Education Journal Ulumuddin : Jurnal Ilmu-ilmu Keislaman Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Bisnis Net : Jurnal Ekonomi dan Bisnis Journal Competency of Business Journal of Public and Business Accounting Indo-Fintech Intellectuals: Journal of Economics and Business IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Economic and Economic Education J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Citra Ayudiati
Universitas Cokroaminoto Yogyakarta
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Understanding Fintech: Financial Technology Literacy Endarwati, Endarwati; Ayudiati, Citra
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.6305

Abstract

The rapid development of information and communication technology has significantly impacted the financial industry, particularly in financial services. This industry is no longer solely dominated by conventional financial institutions but has increasingly shifted toward financial technology based on Internet servers and applications. Women, as key members of their families, actively engage with financial markets and fintech, making them an important subject for research. Fintech encompasses products such as e-wallets, P2P lending, and crowdfunding. This study employs quantitative methods, using questionnaires as the primary data collection tool. Among the three fintech products, e-wallets were the most recognized and understood by respondents. This indicates that e-wallets are more easily accessible and comprehensible compared to other products.
Pengaruh Pengetahuan Akuntansi, Motivasi dan Lingkungan Keluarga Terhadap Minat Berwirausaha: Studi Kasus Mahasiswa Program Studi Akuntansi Universitas Cokroaminoto Yogyakarta Jaya Hadi Kusuma; Citra Ayudiati
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5580

Abstract

This study aims to determine the influence of accounting knowledge, motivationand family environment on entrepreneurial interest among students of Cokroaminoto University Yogyakarta. The research approach used in this studyisquantitative research using the Smart-PLS application. The researchwasconducted on students of the Accounting Study Program, Faculty of Economics, Cokroaminoto University, Yogyakarta. This study uses primary data obtainedfrom the distribution of questionnaires through Google Forms. The number of respondents in this study was 79 students. The results of this study showthat thereis no influence of accounting knowledge on entrepreneurial interest, motivationhas a significant effect on entrepreneurial interest and family environment has asignificant effect on entrepreneurial interest.
Pengaruh Akuntabilitas, Transparansi Melalui Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Istimewa Yogyakarta Tahun 2023 Irenius Alviano; Citra Ayudiati
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.6267

Abstract

Rumusan masalah dalam penelitian ini adalah a. Apakah Akuntabilitas berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah istimewah Yogyakarta Tahun 2023? b. Apakah transparansi berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah istimewa Yogyakarta tahun 2023? c. Apakah akuntabilitas berpengaruh positif melalui sistem pengendalian internal pemerintah daerah istimewa Yogyakarta tahun 2023? d. Apakah transparansi berpengaruh positif melalui sistem pengendalian internal pemerintah daerah istimewa Yogyakarta tahun 2023? e. Apakah akuntabilitas, transparansi melalui sistem pengendalian internal berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah istimewa Yogyakarta tahun 2023? penelitian ini menggunakan metode kuantitatif. hasil dari penelitian menunjukkan bahwa Akuntabilitas tidak berpengaruh positif terhadap kualitas laporan keuangan, Transparansi berpengaruh positif terhadap kualitas laporan keuangan, Akuntabilitas berpengaruh positif terhadap kualitas laporan keuangan melalui sistem pengendalian internal dan Transparansi berpengaruh positif terhadap kualitas laporan keuangan melalui sistem pengendalian internal.
Analisis Pengaruh Literasi Keuangan, Inklusi Keuangan, dan Government Support Terhadap Kinerja dan Keberlanjutan UMKM Oktandra Saif Adyatma; Citra Ayudiati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6472

Abstract

Literasi keuangan dapat diartikan sebagai kemampuan seseorang untuk mengelola uang yang dimilikinya secara bijak baik dalam bentuk investasi maupun penyaluran ke bidang sosial. Inklusi keuangan sangat penting untuk keberlangsungan UMKM karena membuka akses terhadap kayanan keuangan yang diperluhkan untuk pengembangan dan pertumbuhan bisnis. Dukungan pemerintah demi keberlanjutan UMKM mencakup berbagai inisiatif yang bertujuan memastikan pertumbuhan keberlanjtuan, penciptaan lapangan pekerjaan, dan ketahanan ekonomi. Kinerja UMKM dipengaruhi oleh berbagai faktor, seperti regulasi pemerintah, akses modal, teknologi, dan pasar. Keberlanjutan UMKM menjadi kunci dalam memastikan pertumbuhan ekonomi yang inklusif dan berkelanjutan, Tujuan dari penelitian ini adalah untuk mengetahui pengaruh literasi keuangan, inklusi keuangan, dukungan pemerintah terhadap kinerja dan keberlanjutan UMKM. Pengambilan sampel pada penelitian ini menggunakan metode kuesioner dengan jumlah 130 responden. Data dianalisis menggunakan pendekatan kuantitatif dengan menggunakan aplikasi SmartPLS. Hasil dari penelitian ini terlihat bahwa literasi keuangan berpengaruh terhadap kinerja UMKM, inklusi keuangan tidak berpengaruh terhadap kinerja UMKM, dukungan pemerintah tidak berpengaruh terhadap kinerja UMKM, dan kinerja UMKM berpengaruh terhadap keberlanjutan UMKM di kota Yogyakarta
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS DALAM LAPORAN KEUANGAN PT. BANK TABUNGAN NEGARA,Tbk YANG TERDAFTAR DIBURSA EFEK INDONESIA Putri, Ethika Kirana; Wahadah, Tri Nur; Endarwati, Endarwati; Ayudiati, Citra
Journal Competency of Business Vol. 6 No. 1 (2022): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jcob.v6i01.1315

Abstract

Economic development in a country is highly dependent on the development and real contribution of the banking sector. Financial performance measurement is very necessary in line with the level of banking competition that is increasingly advanced and developing. This study aims to gain an understanding of the condition and health position of bank BTN as one of the companies listed on the Indonesia Stock Exchange. This type of research method uses a descriptive method with a quantitative approach. The data source used is secondary data with analytical techniques using the ratio of Liquidity, Solvency and Profitability. The results of the analysis of the financial statements of the balance sheet, profit and loss and changes in equity using the CR, QR, DR, DER indicators show that the financial performance of Bank BTN in 2018-2021 is declared liquid and solvable, while the ROA and ROE indicators have decreased significantly in 2019. Bank BTN needs to utilize abandoned assets to increase profits and reduce short-term and long-term debt.
Antecedent dan Konsekuensi Akuntabilitas Keuangan Desa Ayudiati, Citra; Endarwati
Journal of Public and Business Accounting Vol. 1 No. 2 (2020): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.675 KB) | DOI: 10.31328/jopba.v1i2.117

Abstract

Abstract. This study provides an overview of several variables affecting the antecedent level, as well as the consequences of the Village Financial Accountability faktor on other faktors to help understanding the good patterns of the Village Financial Accountability. The subjects of this study were the Village Heads and the members of Rural Technical Staff of Financial Management (PTPKD), consisting of the Village Secretary, Section Head and Treasurer, where the number of PTPKD members determined by a Village Head Decree from 14 villages with each village consisting of 6 correspondents. Therefore, the total correspondents were 84 people. The results showed that the better the level of human resources is, the better the level of accountability of village financial reports is. Beside that, a good understanding of accounting will increase the accountability of village financial reports. The accountability of the Village Financial Report will have a real impact on publik trust and increased publik trust will also have an impact on the level of participation. Furthermore, the use of IT has no influence on the Accountability of Village Financial Statements, and the Accountability of Village Financial Statements does not affect participation. Keywords: Antecedent, Accounting Understanding, Use of TI, Public Trust, Participation, Accountability of Financial Statements
Pengaruh Kontrol Diri, Moralitas Individu, dan Religiusitas, Terhadap Pencegahan Kecurangan (Fraud) dalam Pengelolaan Dana Desa dengan Kompetensi Aparatur Desa sebagai Variabel Mediasi di Wilayah Kalurahan Kabupaten Bantul Mullis, Muhammad Ade Ramadanir; Ayudiati, Citra
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.12530

Abstract

Penelitian ini bertujuan untuk memahami bagaimana kontrol diri, moralitas individu, dan tingkat religiusitas mempengaruhi upaya pencegahan kecurangan (Fraud) dalam pengelolaan dana desa. Dalam kajian ini, kompetensi aparatur desa juga dianalisis sebagai variabel mediasi yang dapat memperkuat atau memperlemah pengaruh faktor-faktor tersebut. Metode penelitian yang digunakan adalah pendekatan kuantitatif, dengan teknik analisis Partial Least Square - Structural Equation Modeling (PLS-SEM). Pendekatan ini dipilih karena mampu menguji hubungan kompleks antar variabel, baik langsung maupun tidak langsung. Data yang dianalisis merupakan data primer yang dikumpulkan melalui penyebaran kuesioner kepada 79 responden yang terdiri dari perangkat desa atau aparatur yang terlibat langsung dalam pengelolaan dana desa. Hasil dari analisis menunjukkan bahwa kelima hipotesis yang diajukan dalam penelitian ini terbukti memiliki pengaruh yang signifikan. Artinya, baik kontrol diri, moralitas, maupun religiusitas memang memiliki dampak terhadap pencegahan kecurangan, baik secara langsung maupun melalui kompetensi aparatur desa sebagai variabel perantara. Temuan ini menegaskan pentingnya pembangunan karakter dan peningkatan kapasitas aparatur desa sebagai strategi integral dalam tata kelola dana desa yang bersih dan berintegritas.
Implementasi Akuntabilitas dan Transparansi Terhadap Pengelolaan Badan Usaha Milik Desa Kecamatan Bantul Yogyakarta Said Lidamona, M; Ayudiati, Citra
Journal of Economics and Economic Education Vol. 1 No. 2 (2024): Journal of Economic and Economic Education
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jeee.v1i2.902

Abstract

Penelitian ini bertujuan untuk mengevaluasi Implementasi akuntabilitas dan transparansi dalam pengelolaan Badan Usaha Milik Desa (BUMDes) di Kecamatan Kasihan, Bantul, Yogyakarta. Akuntabilitas dan transparansi adalah dua elemen dalam pengelolaan BUMDes yang bertujuan untuk meningkatkan kepercayaan Masyarakat dan efektivitas pengelolaan usaha. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Subjek penelitian terdiri dari pengelolaan BUMDes, apparat desa, dan masyarakat setempat. Hasil penelitian menunjukkan bahwa Implementasi akuntabilitas di BUMdes Kecamatan Kasihan telah berjalan cukup baik, ditandai dengan adanya pelaporan keuangan yang rutin dan mekanisme pengawasan internal. Namun, masih terdapat beberapa kendala, seperti kurangnya pemahaman pengelola mengenai prosedur akuntabilitas dan Keterbatasan sumber daya manusia. Dari sisi transparansi, BUMDes telah melakukan beberaoa Upaya seperti publikasi Laporan keuangan dan kegiatan usaha melalui papan informasi dan media sosial. Namun, partisipasi masyarakat dalam proses pengambilan Keputusan masih perlu ditingkatkan.
Analisis Manajemen Laba pada Laporan Keuangan Bank Muamalat Bau-Bau di Masa Pandemi Covid-19 Tahun 2021 Efriani; Ayudiati, Citra
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.669

Abstract

Bank Muamalat Indonesia or abbreviated as BMI is the first Islamic bank to comply with Bank Indonesia (BI) regulation. Like a normal bank. BMI conducts its business to earn profits wchich of course is under the guidance and protection of the Indonesia bank whose operations are carried out in sharia and also has principles that must be obeyed to use the interest system. The purpose of this study wasto find out and analyze the indications of earnings managements of Bank Muamalat Indonesia. This study uses total accruals from Healy (Arfani dan Sasongko, 2005). This means that there is earnings management in the financial statements of Bank Muamalat Indonesia for two years
The Effect of Perception of Ease of Use, Benefits, Sustainability Risk, and Online Customer Service Quality on Continuation Intention to Use QRIS in the DIY Community Safitri, Zalfaa Nabiilah; Ayudiati, Citra
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

It is crucial to comprehend the reasons impacting the continuous usage of digital payment systems, especially the Indonesian Quick Response Code (QRIS) in the Special Region of Yogyakarta (DIY), given their rapid expansion. Although QRIS adoption and its effects on SMEs have been studied in the past, there are currently few thorough studies that integrate the influence of perceived benefits, simplicity of use, sustainability risks, and the caliber of online customer support from the viewpoint of the consumer. The purpose of this study is to examine and evaluate how each independent variable affects the DIY community's intention to keep using QRIS. Using a quantitative methodology, this study gathers primary data using a questionnaire survey. SmartPLS 4 software was then used to analyze the data using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). In this investigation, the structural model (inner model) for hypothesis testing and the measurement model (outer model) for validity and reliability were assessed. The findings indicate that although QRIS has been widely used, users' intentions to stick with it are not significantly influenced by perceived sustainability risks, perceived advantages, or perceived ease of use. Nonetheless, the intention to stick with QRIS is strongly influenced by the caliber of online customer support. This implies that, in addition to the factors that initially influenced adoption, sustaining user engagement and promoting long-term QRIS adoption depend heavily on efficient, dependable, and responsive customer assistance. Therefore, in order to guarantee client loyalty and the ongoing use of digital payment technologies, service providers had to give top priority to enhancing online customer care.
Co-Authors - Surifah Agus Suprianto Ahmad Syafii Rahman Alviano , Irenius Amira, Lilis Atika Putriana Aulia R, Diva Meizahra Daeli, Ayu Renovasi Daeli Daluti Delimanugari Damayanti, Alfinda Efriani Endarwati Endarwati Endarwati Fifianawati, Fifianawati Gita Apriliana Hesti Irna Rahmawati Irenius Alviano Istiqomah, Nita Sri Jaya Hadi Kusuma Mohtar Khudori Mullis, Muhammad Ade Ramadanir Musaropah, Umi Oktandra Saif Adyatma Putri, Ethika Kirana Retno Kurnianingsih Rubini Safitri, Zalfaa Nabiilah Said Lidamona, M Suharto Suharto Toto Hermawan Wahadah, Tri Nur Wendri Rusli