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All Journal Jurnal Pendidikan Akuntansi (JPAK) Journal of Accounting and Investment JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Pengabdian Masyarakat AbdiMas Jurnal Akuntansi dan Keuangan Indonesia Jurnal Al Burhan Hikmayo: Jurnal Pengabdian Masyarakat Journal of Business Management and Islamic Banking Journal of Islamic Economics and Finance Jurnal Pelayanan Masyarakat Jurnal Riset dan Penalaran Mahasiswa
Dian Juliani
Department Of Accounting, Faculty Of Economics And Business, Universitas Negeri Yogyakarta, Special Region Of Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH FAKTOR-FAKTOR KONTEKSTUAL TERHADAP PERSEPSIAN PENYERAPAN ANGGARAN TERKAIT PENGADAAN BARANG/JASA Juliani, Dian; Sholihin, Mahfud
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub

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Abstract

This study examines the effect of contextual factors such as knowledge of regulatory, management commitment, and environmental bureaucracy on budget absorption related to the procurement of goods/services. Institutional theory and expectancy theory are used to explain the phenomenon of budget absorption related to the procurement of goods/services. This study uses mixed method with sequential explanatory design. The samples in this study were employees who had a certificate of the procurement of goods/services at 152 SKPD in the area of D. I. Yogyakarta. The results of quantitative analysis in this study showed that knowledge of regulatory, management commitment, and environmental bureaucracy have positive effect on the budget absorption related to the procurement of goods/services. The results of the qualitative analysis also support the quantitative results based on interviews conducted in the selected respondents. The major contribution of this study is to provide an understanding of the factors that influence the absorption related to the procurement of good/services, so it can be used to formulate policies and improvements in the procurement of goods/services.
Development of Accounting Crossword Puzzle Learning Media to Improve Vocational High School Students' Learning Activities Saputri, Agatha; Nurrahman, Arief; Nugraha, R. Andro Zylio; Juliani, Dian; Achmadi, Caesar Rosyad
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 1 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This research is development research (RnD) which aims to improve student learning activities in service company accounting competencies for vocational high school students through the development of accounting crossword learning media. This research was carried out collaboratively over two cycles. The ADDIE model is used to develop learning media with a cycle of analyze, design, develop, implementation and evaluation. Validity tests from 5 experts on the media were carried out to assess the suitability of the media before being implemented in the field. The test continued by looking at the feasibility and practicality responses from teachers and students after cycles I and II were carried out. The research sample used in this study was 144 students and 10 teachers taken using purposive random sampling. The data analysis used is descriptive data analysis with percentages. Based on the results of the expert assessment, it shows that the development of accounting crossword learning media is valid for use in accounting learning. Based on the application of accounting crossword puzzles, there was an increase in learning activities from cycle I to cycle II. Based on daily record data, it shows positive changes in students' attitudes towards the development of accounting crossword puzzle learning media in Vocational High Schools.
The Nexus between Intellectual Capital and Islamic Bank Performance in Indonesia Dian Juliani; M. Arsyadi Ridha
Journal of Business Management and Islamic Banking Vol. 3 No. 1 (2024)
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jbmib.v3i1.2202

Abstract

Research Aims: This research aims to investigate the impact of intellectual capital on the performance of Islamic Banking in Indonesia. Design/methodology/approach: The population in this research is islamic banking, type of islamic commercial banks. A purposive sampling method is used in the research. This research employs secondary data in the form of annual islamic commercial banking reports from 2017 to 2022. Multiple regression analysis was utilized. The statistical tool used to analyse the research data is eviews 12. Research Findings: This research shows that human capital efficiency and capital employed efficiency have a positive and significant effect on return on assets. Meanwhile, structural capital efficiency has a negative and significant effect on return on assets. Theoretical Contribution/Originality: This research has not been examined much because it tests the direct influence of intellectual capital efficiency using the variables human capital efficiency, structural capital efficiency, and capital employed efficiency on the performance of Islamic banking in Indonesia. Research limitation and implication: This article provides insight into Islamic banking and indicates that investing in intellectual capital has a major impact on islamic banking's the ability to generate profits. This study only examines some instances of Islamic banking in Indonesia. For further research can use islamic banking in ASEAN countries.
Pengaruh Pengetahuan Perpajakan, Pemanfaatan Teknologi, Sanksi Pajak, dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak UMKM R.Andro Zylio Nugraha; Arief Nurrahman; Agatha Saputri; Dian Juliani; Caesar Rosyad Achmadi
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1113

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are very important pillars in the economy in Indonesia. MSMEs play a very important role in Tax revenue which is the main source of state revenue which has a very large and reliable role for the development of the country, especially in Indonesia. This study uses a quantitative research approach and aims to estimate and test the effect of taxation knowledge, information technology utilisation, tax penalties, and education level on MSME taxpayer compliance in the Special Region of Yogyakarta. Respondents in this study are MSME owners in the Special Region of Yogyakarta (DIY) whose businesses are still actively operating until the research time. The number of questionnaires collected was 183. The sampling technique used in this study was purposive sampling. Data analysis in this study was carried out quantitatively, using smartpls management tools which represented the results and research hypotheses. Based on the test results and discussion carried out, conclusions can be drawn, namely: knowledge of tax regulations (X1), utilisation of information technology (X2), implementation of tax sanctions (X3) and level of education (X4) have an influence on the compliance of MSME taxpayers in the Special Region of Yogyakarta.
EVALUASI IMPLEMENTASI KURIKULUM MERDEKA DENGAN MODEL CIPP DI SEKOLAH MENENGAH KEJURUAN Nurrahman, Arief; Saputri, Agatha; Nugraha, R. Andro Zylio; Juliani, Dian
Jurnal Al Burhan Vol 3 No 2 (2023)
Publisher : LPPM Sekolah Tinggi Agama Islam Darul Falah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58988/jab.v3i2.229

Abstract

This research is evaluation research using the CIPP model which aims to evaluate the implementation of the Independent Curriculum in Vocational Schools especially in accounting majors with a focus on the achievements of context, input, process and product. The resource persons in this study consisted of school principals, deputy principals, teachers and students who were taken using purposive sampling techniques. Data collection techniques through observation, interviews and documentation. Analysis techniques. The data used is descriptive analysis. The research results show that: (1) Aspects evaluation of the curriculum implementation context in the form of suitability to school criteria, content standards, the school's vision, mission and goals are sufficient to support the implementation of the Independent Curriculum; (2) The input evaluation aspect in the form of readiness, understanding, preparation and infrastructure is quite ready even though there are components of facilities and infrastructure that need to be further optimized; (3) The evaluation process aspect in the form of implementing the Independent Curriculum has not been optimal because there are still teachers who still use old techniques in learning, have not implemented assessments, have not implemented the Pancasila Student Profile Strengthening Project, and the infrastructure is not yet optimal; (4) The product evaluation aspect of the implementation of the Independent Curriculum is quite good, seen from the positive impact provided in the form of increasing learning outcomes and student activity in learning as well as motivation and achievement in participating race. The conclusion from the research results is that the evaluation of the implementation of the Independent Curriculum in Vocational Schools is quite good because it can be seen from the increase in student learning outcomes. Apart from that, there are several recommendations such as mentoring, improving infrastructure, improving the quality of education, improving learning assessments, carrying out evaluations, and conducting needs analysis.
EDUKASI DAN PELATIHAN PEMANFAATAN ARTIFICIAL INTELLIGENCE PADA PENDIDIKAN SEKOLAH MENENGAH ATAS DALAM MENGHADAPI ERA DIGITALISASI Juliani, Dian; Purwita, Citra; Ulya Fitra, Reishi Radhiyatul
HIKMAYO: JURNAL PENGABDIAN MASYARAKAT AMAYO Vol. 3 No. 1 (2024): HIKMAYO : JURNAL PENGABDIAN MASYARAKAT
Publisher : LPPM Akademi Manajemen Administrasi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56606/hikmayo.v3i1.166

Abstract

Artificial Intelligence (AI) is a concept related to technological advances in the Industry 4.0 and Society 5.0 era. AI is a computer program that involves integrated machine learning, hardware, and software. This concept is inspired by the neocognitron pattern in the human brain and uses hardware and software science to achieve its function. In the development of Industry 4.0, AI has been widely used in various fields, including education. The aim of this community service activity is to provide education and training to students and educators in the use of Artificial Intelligence to simplify the tasks of educators and provide new learning experiences for students. This activity was attended by 90 students and 20 teachers. Artificial Intelligence education and training activities were carried out at Godean 1 State High School, Sleman Regency, Yogyakarta Special Region. The results of community service activities in the form of Artificial Intelligence education and training for students and teachers are that teachers understand the importance and use of AI in an interesting and enjoyable learning process and students understand the use of AI to assist in the learning process.
Does intellectual capital efficiency improve islamic banking performance? The moderating effect of islamic governance Nasirwan, Nasirwan; Ridha, M. Arsyadi; Juliani, Dian
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20786

Abstract

Research aims: This paper aims to examine the moderating effect of Islamic governance on the relationship between intellectual capital efficiency (ICE) and Islamic bank performance.Design/Methodology/Approach: The population for this study covered Islamic banks in Indonesia. Purposive sampling was performed, and statistical analysis was conducted using moderating regression analysis by selecting among the common, fixed, and random effects models. The statistical tool utilized was E-Views 12.Research findings: The primary finding of this study is related to the positive moderating effect of structural capital efficiency on the relationship between intellectual capital and Islamic banking performance. Furthermore, Islamic governance could not strengthen the influence of human capital efficiency and capital employed efficiency on the performance of Islamic banks.Theoretical contribution/Originality: To the best of the authors’ knowledge, no other research has examined whether intellectual capital significantly affects the performance of Islamic banks with a moderating effect on Islamic governance in Indonesia.Practitioner/Policy implication: The results of this research provide input for the Sharia Supervisory Board to pay attention to the management of intellectual capital in Islamic banks and encourage Islamic banks to increase the value of intangible resources, capabilities, and asset knowledge to create and maintain competitive advantages in Islamic banks.Research limitation/Implication: This study focused only on Indonesian Islamic banks; hence, future research should be extended to Islamic insurance and microfinance.
SIMAG SAKINAH: SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA YAYASAN MASJID AGUNG GAMPING, AMBARKETAWANG, SLEMAN Setyorini, Dhyah; Sukirno, Sukirno; Rahmawati, Diana; Nugroho, Mahendra Adhi; Juliani, Dian
Jurnal Pengabdian Masyarakat AbdiMas Vol 11, No 2 (2024): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v11i2.8641

Abstract

Pertanggungjawaban pelaporan keuangan menjadi perkara penting untuk Yayasan Masjid Agung Gamping Sleman dalam rangka mempertanggungjawabkan dana yang diperoleh dari umat untuk kepentingan umat. Untuk Menyusun pelaporan yang akuntabel maka diperlukan penyusunan laporan keuangan yang terdokumentasi rapi dan tertib. Namun demikian, pengurus menyadari bahwa masih dirasakan ada kelemahan. Meskipun Yayasan telah berusaha menyusun pelaporan keuangan, tetapi hasilnya belum mampu menyusun laporan keuangan terstandar sesuai dengan aturan yang berlaku. Transaksi penerimaan dan pengeluaran kas merupakan transaksi yang vital bagi pelaksanaan kegiatan-kegiatan masjid Transaksi penerimaan dan pengeluaran kas mencerminkan aliran kas yang ada di masjid dan pada ujungnya akan mencerminkan pula kinerja Yayasan masjid sehingga sangat diperlukan pengelolaan transaksi penerimaan dan pengeluaran kas yang sesuai dengan standar. Sementara yang terjadi di masjig Agung Gamping transaksi penerimaan dan pengeluaran kasnya masih belum terkelola dengan baik dan memadai. Oleh karena itu Program pendampingan ini dimaksudkan untuk memberikan pendampingan dalam pengelolaan penerimaan dan pengeluaran kas dengan melakukan pengembangan sistem penerimaan dan pengeluaran kas sekaligus yang terkomputerisasi agar proses penyusunan laporan khususnya penerimaan dan pengeluaran kas tertib dan rapi. Sebelum dilakukan pelatihan tim pengabdi akan melakukan observasi awal terkait sistem penerimaan dan pengeluaran kas yang berlaku di Yayasan, selanjutnya tim pengabdi akan mendesain dan mengembangkan sistem penerimaan dan pengeluaran kas secara terkomputerisasi. Setelah itu dilakukan uji coba sekaligus pendampingan pelatihan penggunaan sistem. Pelatihan ini akan dilakukan secara berkala dan terjadwal melalui pemberian materi serta pendampingan penyusunan oleh tim pengabdi Departemen Pendidikan Akuntansi FEB UNY. Pendampingan pengembangan sistem dan pelatihan penggunaan sistem ini diharapkan memudahkan pengurus dalam pengelolaan aliran kas secara terstandar dan transparan serta mampu meningkatkan kemandirian pengurus dalam mengelola data keuangan sehingga dapat menghasilkan informasi keungan secara transparan, objektif, akurat, auditable, dan yang bermanfaat bagi para penggunanya
Relawan Pajak Ikuti Kegiatan Asistensi Pajak bagi Tenaga Pendidik dan Karyawan UNY melalui Roadshow Pajak dan Tax Clinic Meita Dwi Cahyani; Dian Juliani
Jurnal Pelayanan Masyarakat Vol. 1 No. 4 (2024): Jurnal Pelayanan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/jpm.v1i4.869

Abstract

UNY Tax Volunteer service activity aims to accompany teaching staff and employees in reporting tax returns and as a forum for improving effective communication skills for students. Apart from that, SPT reporting assistance activities are also needed to help UNY teaching staff and employees who have difficulty or do not understand the reporting process. This tax assistance activity involves students who register as Tax Volunteers. Activities carried out by UNY Tax Volunteers include material provision, Tax Roadshow, and Tax Clinic. With the presence of Tax Volunteers, teaching staff and employees feel helped in reporting SPT. The results of the UNY Tax Volunteer program show an increase in effective communication skills in students. This activity is not only beneficial for students, but has also been proven to help UNY teaching staff and employees in all faculties at UNY to be able to report tax returns on time and in accordance with applicable regulations.
DAMPAK KEPUTUSAN PENDANAAN DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN GREEN ACCOUNTING DI PERUSAHAAN PERTAMBANGAN Rahmadhani, Angga Zulfa Alvian; Setyawati, Vita; Juliani, Dian
Jurnal Riset dan Penalaran Mahasiswa Vol 2, No 1 (2024): Juni 2024
Publisher : Universitas Negeri Yogyakarta

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Abstract

Perubahan kondisi bisnis yang semakin dinamis, mendorong perusahaan untuk selalu bertransformasi, salah satunya untuk peduli dengan keberlanjutan ekonomi, lingkungan, dan sosial. Dengan demikian, green accounting dipandang sebagai solusi atas paradigma bisnis yang fokus terhadap keuntungan namun mengabaikan dampak sosial dan lingkungan. Penelitian ini berfokus untuk meneliti bagaimana keputusan pendanaan dan struktur kepemilikan berdampak terhadap pengungkapan green accounting dengan subjek penelitian 31 perusahaan terbuka sektor pertambangan yang listing di Bursa Efek Indonesia rentang waktu antara 2021 – 2023. Penelitian yang dilakukan berjenis kuantitatif dengan metode regresi micro panel. Hasilnya, menunjukkan bahwa perusahaan yang lebih mengandalkan pendanaan utang memiliki hubungan terbalik dengan pengungkapan green accounting. Sebaliknya, perusahaan yang lebih mengandalkan pada pendanaan ekuitas memiliki tingkat pengungkapan green accounting yang lebih tinggi jika dibandingkan dengan perusahaan yang lebih mengandalkan pendanaan utang. Penelitian ini menunjukkan bahwa struktur kepemilikan berpengaruh positif dengan pengungkapan green accounting.
Co-Authors Abdullah Taman Agatha Saputri Arief Nurrahman Azzam Akbar, Hisyam Caesar Rosyad Achmadi Denies Priantinah Dhyah Setyorini Diana Rahmawati M. Arsyadi Ridha M. Arsyadi Ridha M. Arsyadi Ridha Mahendra Adhi Nugroho Mahfud Sholihin Meita Dwi Cahyani Nasirwan Nasirwan Purwita, Citra R. Andro Zylio Nugraha Rahmadhani, Angga Zulfa Alvian Riska Damayanti, Riska Setyawan Suprayogi, Wawan Setyawati, Vita Sukirno Sukirno Ulya Fitra, Reishi Radhiyatul Wening Budiningrum, Endah