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All Journal Akmenika : Jurnal Akuntansi dan Manajemen Dharma Bakti JURNAL AKUNTANSI Jurnal Berdaya Mandiri Masyarakat Berdaya dan Inovasi AKMENIKA Journal of Business and Information System ABDIMAS NUSANTARA
Vidya Vitta Adhivinna, Vidya Vitta
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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.
Pelatihan Berkelanjutan Pengelolaan Limbah Sampah Dusun Klithak, Ngluwar, Kabupaten Magelang Adhivinna, Vidya Vitta; Diansari, Rani Eka; Adyaksana, Rahandhika Ivan; ennisa; Purnama, Hari
DHARMA BAKTI Dharma Bakti- Vol 4 No 2 - Oktober 2021
Publisher : LPPM IST AKPRIND Yogyakarta

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Abstract

Community service was held in Klitak Sub-Village, Pakunden Village, Ngluwar District, Magelang Regency. This devotional activity is in the form of coaching, counseling, and mentoring in the processing of household waste in order to help reduce environmental pollution. In addition, it can also produce a product from waste that can increase people's income. The purpose of this community service program is to educate the community about waste management, this activity is an ongoing activity of the community service program that has been implemented before. This activity is expected to complete the previous activities that only focus on sorting waste alone have not been focused primarily on waste management. This service activity is carried out with a duration of approximately 2 hours each arrival according to the scheduled time and agreed together with the villagers and village officials.
Pendampingan Pelatihan Pemasaran dan Pembukuan Produk UMKM Tahu GO Yogyakarta Adhivinna, Vidya Vitta; Diansari, Rani Eka; Fachrunnisa, Zidni Husnia
DHARMA BAKTI Dharma Bakti-Vol 5 No 2-Oktober 2022
Publisher : LPPM IST AKPRIND Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34151/dharma.v5i2.3993

Abstract

ABSTRACT The service is held at UMKM Tahu Go Yogyakarta which is engaged in the culinary field. Based on the results of business location surveys and interviews, the problems faced by Tahu Go's business partners are decreased income caused by a lack of interest from consumers from consumers during the pandemic and bookkeeping is still done manually. The output that we have produced in this activity is that we help UMKM Tahu Go in promoting products on various social media platforms such as YouTube, WhatsApp, TikTok and MSME Tahu Go have used an online-based accounting application that we recommend, namely Journal ID. Keywords : Marketing, Bookkeeping, Micro Small and Medium Enterprises (MSME) ABSTRAK Pengabdian dilakukan UMKM Tahu Go Yogyakarta yang bergerak dibidang kuliner, Berdasarkan hasil survei lokasi usaha dan wawancara, permasalahan yang dihadapi oleh mitra usaha Tahu Go yaitu penurunan pendapatan yang disebabkan oleh kurangnya minat pembeli dari konsumen dimasa pandemi dan pembukuan yang masih dilakukan secara manual. Luaran yang telah kami hasilkan dalam kegiatan ini adalah kami turut membantu UMKM Tahu Go dalam melakukan promosi produk di berbagai platform media sosial seperti YouTube, Whatsapp, TikTok dan UMKM Tahu Go telah menggunakan aplikasi akuntansi berbasis online yang kami sarankan yaitu Jurnal ID. Kata kunci : Pamasaran, Pembukuan, Usaha Mikro Kecil dan Menengah (UMKM)
Pendampingan Penyusunan Laporan Keuangan Pada Cahaya Cellular Adhivinna, Vidya Vitta; M Sulkhanul Umam; Putri, Anandita Zulia; Wahyuni, Sri
DHARMA BAKTI Dharma Bakti-Vol 6 No 1-April 2023
Publisher : LPPM IST AKPRIND Yogyakarta

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Abstract

ABSTRACT The financial statements record all business activities carried out and then turn them into the final product which contains a summary of business transactions which is used as a periodic performance evaluation. Lack of understanding related to the preparation of financial statements is often a limitation for business actors. So that businesses have difficulty being able to evaluate their performance periodically. Therefore, assistance and training are needed related to recording business activities carried out for business units that have limitations in recording business processes. In order to make it easier for actors to record, it requires the use of computing technology. Selection of the use of existing computing technology must be based on convenience for users so that the goals of implementing technology are achieved. The use of computing technology is based on the convenience of recording business activities including recording sales, purchases and inventories. Recording carried out using the help of computational technology can also improve existing controls because all records carried out are matched with actual conditions in the field. So that if there is a difference between the recording and the real condition, it will be immediately detected. Keywords: register, computation technology, financial statements, sme
Determinan Kinerja Keuangan Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di Indonesia Nusron, Lulu Amalia; Sahnaa, Fadhillah; Adhivinna, Vidya Vitta
JURNAL AKUNTANSI Volume 18, Nomor 2, November 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v18i2.8391

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility, ukuran perusahaan, dan leverage terhadap kinerja keuangan pada perusahaan menufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2021. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia 2016-2021. Metode penelitian yang digunakan adalah purposive sampling dan diperoleh 80 sampel perusahaan. Teknik analisis data yang digunakan analisis regresi linear berganda. Hasil penelitian menunjukkan corporate social responsibility dan ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan perusahaan, sedangkan leverage berpengaruh terhadap kinerja keuangan perusahaan.  
Pendampingan Pelaksanaan Akuntabilitas Pengelolaan Dana Desa di Desa Gondang Winangun Kec. Ngadirejo, Kab.Temanggung, Jawa Tengah. Budiarto, Dekeng Setyo; Adhivinna, Vidya Vitta; Diansari, Rani Eka; Darajuanti, Rafini
Masyarakat Berdaya dan Inovasi Vol. 5 No. 1 (2024)
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33292/mayadani.v5i1.183

Abstract

Dana desa adalah dana yang diperuntukkan untuk penyelenggaraan dan pemberdayaan masyarakat desa. Akuntabilitas merupakan landasan pengelolaan dana desa pada pemerintahan desa. Kinerja seseorang, badan hukum, dan pemimpin organisasi dimintai pertanggungjawaban atas tindakan dan kinerjanya oleh orang lain yang memiliki hak dan kewajiban untuk meminta pertanggungjawaban. (Fitriani, 2022). Akuntabilitas menjadi isu krusial terutama dalam pengelolaan dana desa (By NeoGov, 2020). Pengabdian masyarakat dilaksanakan di Desa Gondang Winangun, Kecamatan Ngadirejo, Kabupaten Temanggung Jawa Tengah. Kegiatan pengabdian ini berupa penyuluhan dan pendampingan pelatihan terkait implementasi akuntabilitas dalam pengelolaan dana desa. Tujuan dari pengabdian ini adalah meningkatkan kapasitas perangkat desa agar mampu melaksanakan pengelolaan ADD dengan baik dan membantu pemerintah untuk mensukseskan implementasi Undang Undang No.6 Tahun 2014 guna terciptanya kesejahteraan masyarakat dan pemerataan pembangunan hingga di tingkat desa. Metode yang digunakan berupa sharing untuk mengetahui kondisi real yang ada pada perangkat desa, pemberian materi mengenai laporan keuangan desa yang akuntable dan pelatihan implementasi akuntabilitas pengelolaan dana desa dengan metode ceramah. Pengabdian ini berdurasi waktu 2 jam setiap sesinya pada jam kerja perangkat desa sesuai dengan kesepakatan. Hasil dari pendampingan menunjukkan bahwa perangkat desa mampu memahami dan mengidentifikasi pentingnya akuntabilitas pengelolaan dana desa, dan mencoba mengimplementasikannya dalam kegiatan pengelolaan dana desa di desa Gondang winangun.
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.  
Apa yang mempengaruhi kinerja aparatur Pemerintah Daerah? Adhivinna, Vidya Vitta; Dinuriah, Aulia Syahadatun
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 2 No. 1 (2020): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v2i1.59

Abstract

This study aims to determine the effect of budget participation, organizational commitment, and public accountability on regional government apparatus' performance. The population in this study were employees of Kulon Progo Regional Organizations. The number of samples used in this study was 96 respondents with the method of determining the sample using the purposive sampling method. The data were analyzed with multiple linear regression to test the hypotheses. The result of this study indicates that budget participation and public accountability have a significant impact on the employee's performance of regional government, and organizational commitment does not significantly affect local government apparatus' performance.
Personal culture dan integritas, mana yang lebih penting untuk mengurangi kecurangan akuntansi? Adhivinna, Vidya Vitta; Aprilia, Irma
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 3 No. 1 (2021): Accountability and performance of organization
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i1.89

Abstract

ABSTRACT: The research aimed to get empirical evidence the influence of internal control, individual morality, personal culture and integrity on accounting fraud at the OPD of Kulon Progo Regency. The sample used was 69 respondent with puropsive sampling method. The data were analized with multiple linear regression. The results of this reserch show that the personal culture has a positive effect on the accounting fraud and integrity has a negative effect on the accounting fraud, while internal control and has no effect on the accounting fraud.
Analysis of factors affecting the accountability of village fund management at village government Diansari, Rani Eka; Othman, Jaizah; Musah, Adiza Alhassan; Adhivinna, Vidya Vitta; Sutari, Tri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 4 No. 2 (2022): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i2.127

Abstract

In order to determine whether or not certain factors have an effect on the accountability of village money, this study looks at a variety of factors, including the use of information technology, community participation, internal control mechanisms, and prosocial behavior. The sample for this research comes from the entire community of Kapanewon Imogiri, which is located in the Bantul Regency. In total, there were 48 persons who agreed to take part in this study. The research method that was used was a non-probability sampling method that utilized a saturated sampling type. The information was gathered through the use of a questionnaire. The study of the data consisted of using multiple forms of linear regression. The findings demonstrated that the utilization of information technology has an impact on the accountability of the management of village funds. Accountability in the management of village funds is unaffected by community participation, institutional control systems, or prosocial behavior
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 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