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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment Jurnal Kajian Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ekonomi dan Bisnis Jurnal SOLMA Assets: Jurnal Akuntansi dan Pendidikan SEISENSE Journal of Management Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Mantik Jurnal Abdimas Madani dan Lestari (JAMALI) International Journal of Economics, Business and Accounting Research (IJEBAR) The Indonesian Journal of Accounting Research Diseminasi : Jurnal Pengabdian kepada Masyarakat Journal Of Business, Finance, and Economics (JBFE) Jurnal Multidisiplin Madani (MUDIMA) SWARNA SWARNA: Jurnal Pengabdian Kepada Masyarakat Pajak dan Manajemen Keuangan

Payamta, Payamta

Fakultas Ekonomi Dan Bisnis, Universitas Sebelas Maret, Surakarta, Indonesia

Author-ID : 514270

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Wahyu Budianto; Payamta Payamta
Assets: Jurnal Akuntansi dan Pendidikan Vol 3, No 1 (2014)
Publisher : Universitas PGRI Madiun

Penelitian ini bertujuan menguji pengaruh kepemilikan manajerial terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel diambil dengan metoda puposive sampling. Hipotesis dalam penelitian ini diuji menggunakan uji regresi dengan variabel moderasi. Hasil penelitian ini menunjukkan bahwa; 1) kepemilikan manajerial berpengaruh negatif terhadap nilai perusahaan. 2) kebijakan dividen merupakan variabel moderasi dalam hubungan antara kepemilikan manajerial dan nilai perusahaan

PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA TAHUN ANGGARAN 2011 Yayuk Harumiati; Payamta Payamta
Assets: Jurnal Akuntansi dan Pendidikan Vol 3, No 2 (2014)
Publisher : Universitas PGRI Madiun

Penelitian ini membahas bagaimana pengaruh karakteristik pemerintah daerah dan temuan audit BPK terhadap kinerja penyelenggara pemerintah daerah kabupaten/kota di Indonesia tahun anggaran 2011. Metode pengukuran kinerja dengan menggunakan pedoman Evaluasi Kinerja Penyelenggara Pemerintah Daerah (EKPPD), dimana sumber EKPPD berasal dari Laporan Keuangan Pemerintah Daerah. Penelitian ini menggunakan populasi semua pemerintah daerah di Indonesia. Teknik pengambilan sampel dengan metode purposive sampling yaitu dengan cara memilih pemerintah kabupaten/kota yang memenuhi kriteria yang ditetapkan penulis. Sampel dalam penelitian ini adalah sebanyak 243 pemerintah daerah kabupaten/kota di Indonesia. Hasil statistik deskriptif menunjukkan bahwa secara rata-rata kinerja penyelenggara pemerintah daerah kabupaten/kota di Indonesia masuk dalam kategori tinggi. Berdasarkan hasil olah statistik SPSS dengan regresi linear dapat disimpulkan sebagai berikut bahwa tingkat kekayaan daerah (PAD), belanja modal (BM), dan temuan audit (TEMUAN) berpengaruh signifikan terhadap kinerja penyelenggara pemerintah daerah, tetapi untuk variabel belanja modal (BM) arah tersebut tidak sesuai dengan hipotesis penelitian karena hasilnya adalah negatif. Sementara itu untuk variabel ukuran daerah (ASET) tidak berpengaruh terhadap kinerja penyelenggara pemerintah daerah dengan tingkat signifikansi 5%, dan hanya berpengaruh pada tingkat signifikansi 10%. Variabel tingkat ketergantungan pada pemerintah pusat (DAU) dan status daerah (STATUS) tidak berpengaruh terhadap kinerja penyelenggara pemerintah daerah.

Belanja Oportunistik Pemerintah Daerah pada Masa Pemilihan Kepala Daerah di Indonesia (Studi pada Pemilihan Kepala Daerah Non-Jawa) Ar Rozi Abdullah; Payamta Payamta
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30530

This article analyses opportunistic behaviour of local government spending in period the elections for non-Javanese local heads in Indoensia which have variability in financial performance. Previous studies have shown that the opportunistic behaviour of regional spending is closely related to the holding of local head elections and the presence of incumbents running for reelections. The effect of election and the existence of incumbents in elections on local government spending is tested using a set of panel data for the 2015-2018 period. A total of 858 observation units were tested, consisting of political and financial factors in the pre-election year, election year, and post-election year. Based on the results of regression testing, it is found that evidence of non-Javanese local government spending is opportunistic around local head elections. This condition is indicated by the increase in Grant and Financial Assistance Expenditures, which are discretionary spending. This evidence confirms some previous research on opportunistic spending behaviour around local head elections.

Implementasi E-Procurement Ditinjau Dari Kesuksesan Sistem Teknologi Informasi Dengan Menggunakan Model Delone dan Mclean Yunus Harjito; Fatchan Achyani; Payamta Payamta
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to obtain empirical evidence on the success of e-procurement implementation by the local government, viewed from system and information quality. The implementation success refers to the use and users satisfaction, which contribute to organizations and individuals inside. The research method is quantitative method using questionnaire. The research population is procurement committee in local government, while the sample are the procurement committee members in Surakarta City Government. The data were analyzed using SmartPLS ver.2.0.M3. The results of the statistical analysis show that the system quality does not influence the user satisfaction and use. The information quality has a positive influence to the user satisfaction and actual use. While actual use does not influence the user satisfaction. Moreover, user satisfaction and use also gives a positive influence to the individual impact and the individual impact gives positive impact to the organizational impact.

The Effect of Budgetary Participation, Organizational Commitment, and Leadership Styles on the Employees’ Performance Mila Purani Sistiyan; Palikhatun Palikhatun; Payamta Payamta
SEISENSE Journal of Management Vol. 2 No. 1 (2019): SEISENSE Journal of Management
Publisher : SEISENSE (PRIVATE) LIMITED

Aim -This study aimed at gaining the empirical evidence vis-a-vis the effect of budgetary participation, organizational commitment, and leadership styles on the employees’ performance. Design -This study made use of the primary data garnered from questionnaires distributed to the employees who were directly engaged in the preparation of budget within the work units in working area of the state treasury service office (in Indonesian language known by Kantor Pelayanan Perbendaharaan Negara and abbreviated as KPPN) of Surakarta. The work units covered several regions such as Surakarta, Sukoharjo, and Wonogiri. This study incorporated 80 work units under both ministry and institution. Of 165 questionnaires which were distributed, 116 pieces were returned and could further be analyzed. The independent variables in this study fell into budgetary participation, organizational commitment, and leadership styles, whereas the dependent variable was the employees’ performance. Findings -The results indicated the following details: 1) budgetary participation had a positive effect on the employees ‘performance; 2) organizational commitment had a positive effect on the employees’ performance; 3a) the authoritarian leadership style had no effect on the employees’ performance; 3b) the democratic leadership style had a positive effect on the employees’ performance; and 3c) the laissez-faire leadership style had no effect on the employees’ performance.

Company Financial Performance Before And During The Covid-19 Pandemic In Companies Listed On The Indonesia Stock Exchange Rafif Setyo Nugroho; Payamta
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2596

This study was conducted with the aim of analyzing the differences in the company's financial performance before and during the Covid-19 pandemic in all sectors of the JASICA classification companies listed on the Indonesia Stock Exchange. This research was conducted with a sample of 335 companies that are included in the Main Board listing category on the official website of the Indonesia Stock Exchange. The variables used in this study are sales growth, current ratio, asset turnover, return on assets and debt ratio. This study explains that the company's financial performance as measured by sales growth and current ratios has increased, while the company's financial performance as measured by asset turnover, return on assets and debt ratios has decreased.

ASSET MANAGEMENT BASED ON MANAGEMENT INFORMATION SYSTEM AND ACCOUNTING OF STATE PROPERTY (MANAGEMENT INFORMATION SYSTEMS AND ACCOUNTING FOR STATE PROPERTY) IN THE PUBLIC SERVICE AGENCY (BLU) UNIVERSITAS SEBELAS MARET SURAKARTA Lelya Fetri Apriliyana; Palikhatun Palikhatun; Payamta Payamta
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i01.379

This research was conducted with the aim (1) To determine the implementation of Management Information Systems and Accounting for State Property (SIMAK-BMN) in asset management within the Public Service Agency (BLU) of Universitas Sebelas Maret Surakarta; (2) To find out the advantages of implementing SIMAK-BMN in asset management in the Universitas Sebelas MaretSurakarta; (3) To find out the problems in the implementation of SIMAK-BMN in asset management within the Universitas Sebelas MaretSurakarta; (4) To find out the solution to the problems in the implementation of SIMAK-BMN in asset management within the Universitas Sebelas Maret Surakarta. This research is a qualitative descriptive study. The source of the data came from interviews with 13 informants and related documents. The techniques of collecting data were by interview, observation, and documentation. The sampling technique in the study was purposive sampling. The research subjects in this study were officials and staff related to the management of BMN in Universitas Sebelas Maretwhich were represented by 13 people. Data analysis started from the stage of data collection, data reduction, data display, and conclusion. The results of the study showed that the actual rules regarding BMN Management have not been fully understood by stakeholders in the Universitas Sebelas Maret, this has the effect: the implementation of BMN management is not fully in accordance with applicable regulations; controlling the management of BMN is still weak, so it needs improvement to provide a good understanding of BMN management; currently the stakeholders of BMN management focus more on procurement, while the other management scope is still being ruled out. Keywords: Asset Management, SIMAK-BMN

Analsisis Pengaruh Merger dan Akuisisi Terhadap Kinerja Perusahaan Publik di Indonesia Payamta Payamta; Doddy Setiawan
The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.121

This research aims to examine the effect of merger and acquisition on firms’ performance at Jakarta Stock Exchange. Firm performance is measured using financial ratios: current ratio, quick ratio, total assets to debt ratio, net worth to debt ratio, total assets turnover, fixed asset turnover, ROI, ROE, NPM and OPM and abnormal return around Mergers and Acquisition (M&A) announcement date. Sample of this research consists of 16 manufacturing firms from 1990-1996. We use wilcoxon sign test and manova for research analysis. The results from manova test shows that financial ratios simultaneously indifference between before and after M&A. Abnormal return after M&A announcement date significantly different from abnormal return before M&A announcement date. Investor earned positive abnormal return at before M&A announcement and turn to negative abnormal return after M&A announcement. Partial test using wilcoxon sign test shows that total asset turnover, ROI, ROE at 1 years before and 1 years after M&A announcement, total asset turnover and fixed asset turnover at 2 years before and 1 years after M&A, total asset turnover, fixed asset turnover, ROI, ROE and NPM at 1 years before and 2 years after M&A, total asset to debt, net worth to debt, total asset turnover and fixed asset turnover at 2 years before and 2 years after M&A are significantly different. These financial ratio getting worse after M&A. These results indicated that M&A does not provide sinergy for firms and they can not achieve economic motive.

COW COMPLETE FEED: PROGRAM SWASEMBADA PAKAN TERNAK RUMINANSIA KELOMPOK PETERNAK SAPI DESA PANDEYAN KABUPATEN KARANGANYAR An Nurrahmawati; Taufiq Arifin; Dian Perwitasari; Anni Aryani; Payamta Payamta; Evi Gantyowati; Isna Putri Rahmawati
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2022)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v4i2.3338

Cows are livestock that breeders widely choose because of the various possible benefits. One breeder group that also maximizes this benefit is the “SUBUR LESTARI” Cattle Breeders Group, located in Pandeyan Village, Tasikmadu District, Karanganyar Regency, Central Java. This Cattle Breeding Group comprises 35 people with a total of 97 cows. This group of cattle breeders experienced several problems because the majority of the member had their main livelihood as farmers. Hence, they lack knowledge regarding the fulfillment of livestock nutrition. Cattle nutrition has been fulfilled independently from agricultural waste belonging to group members, such as peanut leaves, corn straw, and rice straw. Independence in meeting food needs becomes urgent in the non- harvest period with 97 cows whose nutritional levels must be maintained. The solution we propose is to synergize science-based food technology with local resources. Innovation Complete feed is an engineered ruminant food that relies on silage from agricultural waste feed ingredients and a mixture of agribusiness waste to create nutrient- rich animal feed. Complete feed is an innovation in order to fulfill the nutrition of cows and, at the same time, increase the mass of cows. The approach to carry out this service activity includes identifying local resources and suppliers for ingredients for making complete foods, training in complete food production management, and procurement of equipment. The service activity has been done on Friday, 15 April 2022. The expected output from these service activities is the creation of self-sufficiency in providing cattle food without depending on the season. Sapi merupakan hewan ternak yang banyak dipilih oleh peternak karena berbagai manfaat yang dapat diperoleh. Salah satu kelompok peternak yang juga memaksimalisasi ternak sapi adalah Kelompok Peternak Sapi “SUBUR LESTARI” yang terletak di Desa Pandeyan Kecamatan Tasikmadu Kabupaten Karanganyar, Jawa Tengah. Kelompok Peternak Sapi ini beranggotakan 35 orang dengan total sapi yang dimiliki 97 ekor sapi. Kelompok peternak sapi ini mengalami beberapa masalah karena mayoritas peternak memiliki mata pencaharian utama sebagai petani sehingga pengetahuan terkait pemenuhan gizi ternak belum maksimal. Pemenuhan gizi sapi selama ini dipenuhi secara swadaya dari limbah hasil pertanian milik anggota kelompok, seperti daun kacang tanah, jerami jagung dan jerami padi. Kemandirian dalam pemenuhan kebutuhan pangan menjadi mendesak di masa non panen dengan 97 sapi yang harus tetap dijaga kadar gizinya. Solusi yang kami ajukan adalah dengan menyinergikan teknologi pangan berbasis ilmu pengetahuan dengan sumber daya lokal. Inovasi Complete feed atau pakan lengkap merupakan rekayasa pangan ternak ruminansia yang mengandalkan silase bahan pakan hasil limbah pertanian dan campuran limbah agrobisnis untuk menciptakan pakan ternak kaya gizi. Pakan lengkap merupakan inovasi yang dapat digunakan dalam rangka memenuhi gizi sapi dan sekaligus dapat menambah massa sapi. Pendekatan yang dilakukan untuk melaksanakan kegiatan pengabdian ini diantaranya identifikasi sumber daya lokal dan supplier untuk bahan pembuatan pangan komplit, pelatihan manajemen produksi pangan komplit dan pengadaan peralatan. Pengabdian tersebut telah terlaksana pada Hari Jumat, 15 April 2022. Luaran yang akan dihasilkan dalam kegiatan pengabdian adalah terciptanya kemandirian penyediaan pangan sapi tanpa tergantung musim.

Analysis of Countercyclical Policy Effectiveness in Maintaining Bank Health in Conventional Commercial Banks Research Project Salta; Payamta
Jurnal Multidisiplin Madani Vol. 3 No. 4 (2023): April 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i4.2800

The Corona Virus Disease (Covid-19) outbreak has an impact on various sectors of life, not only in the health sector, all sectors are affected. The most severe and prolonged impact is the banking sector which can endanger the economic sector. Seeing these conditions, the government/Financial Services Authority (OJK) issued an economic stimulus policy (Countercyclical) to maintain bank health. The purpose of this study was to analyze the effectiveness of economic stimulus policies (Countercyclical) by comparing the health conditions of banks before Covid-19 and during Covid-19, before Covid-19 and after Covid-19, during void-19 and after Covid-19. This research is relevant to the prudential banking theory (prudential principle), banks must be managed properly or with caution because the collapse of a bank will have a systemic impact. Second, the policy theory is relevant to the actions taken by the Financial Services Authority to maintain economic and banking stability affected by the Corona Virus Disease (Covid-19). Researchers in analyzing the effectiveness of economic stimulus policies (Countercyclical) by examining the health condition of the bank with the assessment method using the RGEC method, the elements assessed are Risk Profile, Goog Corprate Governance, Earning and Capital, and other financial aspects. Researchers compared the three conditions before, during, and after coronavirus disease (Covid-19). The different test tools used were the paired sample t-test for normally distributed data and the Wilcoxon signed rank test for non-normally distributed data, SPSS version 24.0 for windows. Based on the results of data analysis shows that; There is no difference in the health of banks during Covid-19 compared to before Covid-19 for NPL Gross, NPL Net, BOPO and GCG, while ROA, LDR, CAR and NIM have differences in effective countercyclical policies. During Covid-19 conditions compared to after Covid-19 there were differences in the ratios of NPL Gross, NPL Net, BOPO, LDR, CAR and NIM while for GCG and ROA there were no differences in effective countercyclical policies. The condition of bank health before Covid-19 compared to after Covid-19 in the ratio of NPL Gross, NPL Net, BOPO, GCG had no difference in conditions while ROA.LDR, NIM and CAR had differences, meaning the policies were countercyclical effective

Co-Authors Abdullah, Ar Rozi Adeviani Fiardhani Agung Dwi Mahendra An Nurrahmawati An Nurrahmawati An Nurrahmawati Anik Ambarwati Anni Aryani Ar Rozi Abdullah Arum Ardianingsih Bobby Kurniawan Dian Perwitasari Dian Perwitasari Dinar Tri Wardhani Doddy Setiawan Doddy Setiawan Evi Gantyowati Evi Gantyowati Evi Gantyowati Fatchan Achyani Heni Heni Indri Astuti Isna Putri Rahmawati Karunia, Asaprima Putra Lelya Fetri Apriliyana Mabel, Serah Novarida Mila Purani Sistiyan Muhammad Alif Nur Irvan Nasyiah Hp Nor, Normaziah Mohd Nurrahmawati Palikhatun Palikhatun Rafif Setyo Nugroho Rahmatika, Metha Wahyu Rahmawati, Isna Putri Salta Siti Zoebaidha Sutaryo Sutaryo Sutaryo Sutaryo Taufiq Arifin Taufiq Arifin Wahyu Budianto Wardhani, Dinar Tri Widarjo, Wahyu Winarna, Jaka Y Anni Aryani Y Anni Aryani Y Anni Aryani Yayuk Harumiati Yunus Harjito

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