Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

2.551

P-Index

This Author published in this journals

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 E-JURNAL AKUNTANSI

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

Published : 33 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved? Asaprima Putra Karunia; Payamta Payamta; Sutaryo Sutaryo
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This paper seeks to find evidence accrual accounting implementation within local government in Indonesia. The evidence comes from the quality of financial statements published by the local government in Indonesia. The financial statements used in this study is financial statement publish from 2007 to 2016 by local government in Indonesia, including province, city, and regency. A total of 5,080 financial statements is used in this research. Based on the regulation, financial statements which published between 2007 and 2013 is published under Cash Toward Accrual accounting standard. Financial statements which published from 2014 onwards is using full accrual accounting standard. From those 5,080 financial statements, there is 3,515 financial statements publish using Cash Toward Accrual (CTA) basis, and 1,565 financial statements that using accrual basis. This research utilizes Mann-Whitney testing as an analysis technique. This research finds that accrual-based financial statements have a significant difference in total quality, relevance, reliability, and understandable value compared to CTA based financial statements. This research also finds that financial statement quality is improving every year. Although there has been an increase, those increase has not been maximized. Local governments must strive to improve the quality of their financial statements so that transparency and accountability delivered by local governments are maximized.

Diversifikasi Produk Batik Ecoprint pada Masyarakat Desa Pokak Kabupaten Klaten Y Anni Aryani; Isna Putri Rahmawati; An Nurrahmawati; Payamta Payamta; Taufiq Arifin
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 04, Issue 01, Maret 2022
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol4.iss1.art2

Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk memberikal nilai tambah produk ecoprint yang diproduksi oleh KSM di Desa Pokak, Kecamatan Ceper, Kabupaten Klaten, Provinsi Jawa Tengah. Masalah utama yang ada adalah pada kelompok swadaya masyarakat yang sudah diinisiasi pendiriannya pada tahun lalu sudah memiliki keahlian untuk membuat batik ecoprint pada media kain dan media sarung bantal. Maraknya penggunaan Teknik ecoprint yang ada saat ini membuat KSM harus melakukan inovasi diversifikasi produk agar dapat bersaing dengan produk ecoprint yang ada di pasaran. Oleh karena itu, pelaksanaan kegiatan ini adalah dengan pendampingan pembuatan macam-macam produk dengan teknik ecoprint. Kegiatan pengabdian ini akan dilaksanakan dengan menggunakan beberapa pendekatan, antara lain melakukan kegiatan pelatihan diversifikasi produk, pengadaan peralatan, aspek pemasaran, dan aspek administrasi keuangan. Kegiatan pengabdian ini menambah peralatan seperti mesin jahit, kompor, kain serta bahan lainnya. Selain itu juga terdapat pendampingan pencatatan serta pemasaran.

PENGARUH PENDAPATAN ASLI DAERAH, INVESTASI PEMERINTAH DAN ANGKATAN KERJA TERHADAP PRODUK DOMESTIK REGIONAL BRUTO KABUPATEN/KOTA DI JAWA Anik Ambarwati; Payamta Payamta
Assets: Jurnal Akuntansi dan Pendidikan Vol 4, No 1 (2015)
Publisher : Universitas PGRI Madiun

Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah, investasi pemerintah dan angkatan kerja terhadap produk domestik regional bruto dengan aset daerah dan jumlah SKPD sebagai variabel kontrol. Penelitian ini menggunakan data sekunder dengan kabupaten/kota di Jawa. Dari 112 kabupaten/kota di Jawa yang dapat digunakan untuk sampel sebanyak 84 kabupaten/kota selama 2 tahun yaitu 2010 sampai dengan 2011. Jadi total sampel menjadi 168. Metode analisis data yaitu metode penelitian regresi linear berganda. Pendapatan asli daerah diperoleh dari laporan realisasi anggaran (LRA), investasi pemerintah dan aset daerah berasal dari Neraca-LKPD, angkatan kerja dan produk domestik regional bruto dari profil pembangunan propinsi Jawa Barat, Jawa Tengah, Jawa Timur, DI Yogyakarta dan Banten yang merupakan hasil data dari Badan Pusat Statistik (BPS). Berdasarkan uji hipotesis secara parsial (uji t) yang telah dilakukan sebelum maupun sesudah memasukkan variabel kontrol, ditemukan bahwa pendapatan asli daerah dan angkatan kerja berpengaruh signifikan terhadap produk domestik regional bruto. Aset daerah dan jumlah SKPD yang merupakan variabel kontrol juga mempengaruhi produk domestik regional bruto. Sedangkan variabel investasi pemerintah tidak berpengaruh terhadap produk domestik regional bruto.

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

Co-Authors Abdullah, Ar Rozi Adeviani Fiardhani Agung Dwi Mahendra Aminuyati 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 Metha Wahyu Rahmatika Mila Purani Sistiyan Muhammad Alif Nur Irvan Nasyiah Hp Normaziah Mohd Nor Nurrahmawati Palikhatun Palikhatun Rafif Setyo Nugroho Rahmawati, Isna Putri Salta Siti Zoebaidha Sutaryo Sutaryo Sutaryo Sutaryo Sutaryo Sutaryo Taufiq Arifin Taufiq Arifin Taufiq Arifin Taufiq Arifin Wahyu Budianto Wahyu Widarjo Wardhani, Dinar Tri Winarna, Jaka Y Anni Aryani Y Anni Aryani Y Anni Aryani Yayuk Harumiati Yunus Harjito

Title

Found 33 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 33 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 33 Documents
Search