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All Journal Akmenika : Jurnal Akuntansi dan Manajemen Dharma Bakti JURNAL AKUNTANSI Jurnal Berdaya Mandiri Masyarakat Berdaya dan Inovasi AKMENIKA Governors Journal of Business and Information System ABDIMAS NUSANTARA
Vidya Vitta Adhivinna, Vidya Vitta
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Journal : AKMENIKA

 1 
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Informasi Akuntansi (pada Organisasi Perangkat Daerah (OPD) di Gunungkidul) Utami, Putri; Adhivinna, Vidya Vitta
AKMENIKA Vol 15, No 1 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Accounting information is very important thing in business activities or government. Accounting information is used as decision making in organization. The purpose this research to analyze affect relevant information, reliable information, complete information, timely information, understandable information toward quality accounting information at Organisasi Perangkat Daerah (OPD) in Gunungkidul.This Research is quantitative research with purposive random sampling technique. Employee population 11 Dinas that use Accounting Information, the sample of wich was obtained 68 people. The analysis technique used is multiple regression analysis.The result of the research shows that partially relevant information valuable 0,000 and complete information valuable 0,000 smaller than 0,05 has an effect on quality accounting information, while reliable information valuable 0,351 , timely information valuable 0,574 and understandable information valuable 0,680 greather than 0,05 no effect on quality accounting information. But simultaneously relevant information, reliable information, timely information, complete information and understandable information affect the performance of accounting information valuable 0,000 greather 0,05.Keywords: relevant information, reliable information, complete information, timely information, understandable information, quality accounting information.
Penggunaan Informasi Keuangan untuk Memprediksi Keuntungan Investasi bagi Investor pada Perusahaan Food and Beverages di BEI Pebriana, Lita; Adhivinna, Vidya Vitta
AKMENIKA Vol 14, No 1 (2017)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Investor perlu mengetahui kondisi perusahaan sebelum melakukan investasi. Informasi keuangan perusahaan dapat dijadikan sebagai indikator penilaian terhadap suatu perusahaan. Tujuan penelitian ini adalah menguji apakah pertumbuhan laba, perputaran persediaan, Return On Equity (ROE) dan Return On Asset (ROA), merupakan prediktor keuntungan investasi (laba per lembar saham) di masa mendatang. Variabel penelitian terdiri dari Pertumbuhan Laba (X1), Perputaran Persediaan (X2), ROE (X3), ROA (X4) dan Laba Per Lembar Saham (Y). Populasi penelitian ini adalah data laporan keuangan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2011 – 2015. Penelitian ini menggunakan teknik regresi linear berganda dan metode analisis data purposive sampling. Hasil dari penelitian ini bahwa pertumbuhan laba dan perputaran persediaan berpengaruh negatif dan tidak signifikan terhadap laba per lembar saham (EPS), Return On Equity (ROE) berpengaruh negatif dan signifikan, sedangkan Return On Asset (ROA) berpengaruh positif dan signifikan. Nilai adjusted R square sebesar 0,774. Hal ini menunjukkan bahwa variabel independen yang diteliti mampu menjelaskan 77,4% variabel dependen, sedangkan sisanya dipengaruhi oleh variabel diluar model.
Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada OPD Kabupaten Gunungkidul) Adhivinna, Vidya Vitta; Hikmahwati, Ariyanti Nurul
AKMENIKA Vol 17, No 1 (2020)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aims to examine the effect of competency of human resources, utilization of information technology, government internal control system, and regional financial accounting system on the information quality of local government financial statement.Data was collected by distributing questionnaires to 28 regional government organization of Gunungkidul Regency. Sampling using a Purposive Sampling technique with criteria is employees who work in the accounting or financial administration with respondents are 72 people. Data were analyzed using SPSS program version 16 and hypothesis testing using multiple linear regression analysis.The results showed that partially, human resource competency, utilization of information technology and government internal control system did not affect the information quality of local government financial statement, while the regional financial accounting system affected the information quality of local government financial statement. Simultaneously, HR competency, utilization of IT, government internal control system, and regional financial accounting system affect the information quality of local government financial statement.Keywords: information quality of local government financial statement, human resource competency, utilization of IT, government internal control system, and regional financial accounting system.
Analisis Penerapan Konsep Value For Money Pada Pemerintah Kabupaten Bantul Kurniawati, Nova; Adhivinna, Vidya Vitta
Akmenika: Jurnal Akuntansi dan Manajemen Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v13i1.1227

Abstract

The performance of The goverment institutions is now under the spotlight along with the improvement in public awareness on the course of general public administration.People are getting more and more intelligent and critical. They have demand for transparancy, clean, economical, effectual, responsive and accountable. The aim of this research is to discover the financial performance of Pemerintah Kabupaten Bantul during year 2010-2013. The test was done by using value for money method to measure the financial performance from the perspective of economy, effectiveness and efficiency which has shown in the annual budgetary report and realization from 2010-2013. The result from financial analysis on Pemerintah Kabupaten Bantul has shown that in economic perspective the financial management in Bantul can be said to be economical in year 2010 and getting better in 2011-2013. From effectiveness it can be said to be very effectual from 2010 till 2013, and from efficiency perspective Bantul Administration was not efficient in 2010, but in 2011 can be said to be very efficient and then in 2012-2013 can be said to be inefficient.
Determinan Pencegahan Fraud dalam Pengelolaan Dana Desa Adhivinna, Vidya Vitta; Cinde Sanjiwani, Agni; Umam, M. Sulkhanul
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7629

Abstract

This study aims to examine the impact of personnel competence, internal control systems, whistleblowing, and organizational culture on the prevention of fraud in the management of village funds in 13 villages in Kapanewon Playen, Gunungkidul Regency. The sample was selected using a non-probability purposive sampling method, involving 92 respondents, including village heads, secretaries, treasurers, planners, irrigation officers, finance staff, planning staff, and heads of village consultative bodies in the 13 villages of Kapanewon Playen. Data were collected through questionnaires distributed to all respondents. Data analysis was conducted using multiple linear regression with IBM SPSS 25 software. The study's results indicate that personnel competence and internal control systems do not affect fraud prevention in the management of village funds, while the whistleblowing system and organizational culture have a positive impact on fraud prevention in the management of village funds. These findings are expected to be a consideration in efforts to enhance fraud prevention in the management of village funds.  
Co-Authors Adyaksana, Rahandhika Ivan Aprilia, Irma Ariadi, Febri Budiarto, Dekeng Setyo Cinde Sanjiwani, Agni Darajuanti, Rafini Diansari, Rani Eka Dinuriah, Aulia Syahadatun Dwi Prasiwi, Frida Eka Diansari, Rani ennisa Fachrunnisa, Zidni Husnia Hari Purnama, Hari Hikmahwati, Ariyanti Nurul Kurniawati, Nova Kurniawati, Nova Lulu Amalia Nusron M Sulkhanul Umam M. Sulkhanul Umam Musah, Adiza Alhassan Natalie Trisnawati, Natalie Nugroho, Jatmiko Aji Othman, Jaizah Pebriana, Lita Pebriana, Lita Pertiwi, Fita Putri Utami, Putri Putri, Anandita Zulia Ratna Purnama Sari Sahnaa, Fadhillah Sri Wahyuni Sutari, Tri tri Setianingsih, Anita Vivianti, Ervana Wulandari, Miftah Yennisa Yennisa, Yennisa