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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment Reviu Akuntansi dan Bisnis Indonesia Jurnal Pengabdian kepada Masyarakat Prosiding Seminar Nasional Program Pengabdian Masyarakat PUBLICA: Jurnal Pengabdian Masyarakat Jurnal Bisnis
Erni Suryandari, Erni
Universitas Muhammadiyah Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Faktor-Faktor Perbedaan Individual dalam Keahlian End-User Computing Suryandari, Erni
Journal of Accounting and Investment Vol 3, No 1: January 2002
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (45.82 KB)

Abstract

The successful application of an information system will be affected by the system itself and executors. Personnel involved in a system covering end-user computing with varying levels of expertise. Computer skills is one of the factors associated with successful implementation of information systems sutu given the importance of these skills, necessary support for the development of such expertise. Factors individual differences associated with computer expertise. Harrison and Rainer (1992) grouping of individual differences into demographics, personality, cognitive style. The discussion is based on the literature and some of the results of empirical studies are concerned. The purpose of this paper is to show some evidence of the existence of various factors related to the EUC expertise involved in the application of accounting information system. The implications of the problem could provide insight for the development of a system and encourage further research.
EXPLORING PERFORMANCE MEASUREMENT SYSTEM FOR LECTURER (PMSL): COMPARISON AMONG THREE MODELS IN INDONESIA, SINGAPORE AND TURKEY Hafiez Sofyani; Ietje Nazaruddin; Caesar Marga Putri; Erni Suryandari Fathmaningrum
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1464.887 KB) | DOI: 10.22219/jrak.v9i3.9639

Abstract

This study aims at exploring the Performance Measurement System for Lecturer (PMSL) through a comparison study in three countries, namely Indonesia (MY), Singapore (IT), and Turkey (IMU). We uses multiple case study approach by conducting a comparative study. The data are obtained mainly using interview. Those lecturers assuming some offices and play some roles in formulating the lecturer performance policy are chosen to be this study’s informants, they are: Management and Organization Chair, Chairman of the university senate, Vice Rector for Academic Affair, and Member of Information Systems Audit Control. The results reveal that there are different PMSL patterns from the three research objects, i.e. MY (Indonesia), IT (Singapore) and IMU (Turkey). MY have fairly aggressive PMSL policy as compared to the other two campuses since they have to work harder to improve the performance of their lecturers who in this case have relatively lesser academic experiences at international level. MY reward special incentives for certain performance target and hold a science camp mentoring to improve their lecturers’ capabilities. Meanwhile, IT perform PMSL by classifying lecturer’s performance measurement into two tracks, namely teaching and research tracks. This makes lecturers more focused on and satisfied with their job, and eventually leads to an optimal performance level. Additionally, at IMU Turkey, to achieve lecturer optimal performance, the university prepares a policy related to three aspects: pedagogic (mentoring), knowledge management, and administration easiness. This research result is expected to give real contribution to the refinement of PMSL policy model at universities in Indonesia to allow it to trigger globally-competitive lecturer performance improvement (Global Achievement). This study explains how PMSL as a derivative of goal setting theory is effectively successfully implemented at a University in three different countries which in this case have different organizational cultures.
Determinants of Fixed Asset Revaluation Decision and Its Impacts on Market Reaction: A Comparative Study in Indonesia and Singapore Erni Suryandari Fathmaningrum; Satrio Kusumo Yudhanto
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1476.85 KB) | DOI: 10.18196/jai.2002118

Abstract

The purpose of this study is to examine the influence of firm size, fixed asset intensity, liquidity, leverage, declining cash flow from the operation, and its impact on market reaction. The population in this study is manufacturing companies in Indonesia and Singapore in 2015-2016 period. The sample in this research was taken using a purposive sampling method, a total of 228 manufacturing companies in Indonesia and 255 in Singapore were used as the sample. The data were analyzed using logistic regression and simple linear regression. The results showed that firm size, fixed asset, and leverage affected revaluation policy in Indonesia, while liquidity and declining cash flow from operation did not affect fixed asset revaluation policy in Indonesia. In contrast to what occurred in Singapore, the results showed that fixed asset intensity and leverage proved to affect fixed assets revaluation policy, and firm size, liquidity, and declining cash flow from operation variables did not affect the policy of fixed asset revaluation in Singapore. In addition, this study also found the effect of fixed asset revaluation on market reaction in Indonesia and Singapore. Finally, the study also found differences in the adoption of fixed asset revaluation policies in Indonesia and Singapore.
Penyuluhan Dan Pengelolaan Sampah Mandiri di Padukuhan Jatisawit Kalurahan Balecatur Kapanewon Gamping Muhammad Luqman Iskandar; Nanda Taufiq Jauhar; Arif Rahman Ikhwan; Rendi Rahman; Bagus Muhammad Abid; Duva Afiska; Amara Anissa Cynthia Prameswari; Safira Jasmine; Erni Suryandari Fathmaningrum
Prosiding Seminar Nasional Program Pengabdian Masyarakat Vol. 6 No. 2 (2023): Semnas PPM 6 Tahun 2023
Publisher : Universitas Muhammadiyah Yogyakarta

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Abstract

Pembakaran sampah rumah tangga disekitar rumah telah menjadi kebiasaan sebagian masyarakat di padukuhan Jatisawit. Sampah menjadi masalah utama yang dialami warga padukuhan Jatisawit Pertumbuhan populasi yang pesat, urbanisasi yang terus meningkat, dan produksi sampah yang melonjak telah menciptakan tantangan serius dalam pengelolaan sampah di wilayah ini. Dalam upaya mengatasi permasalahan ini, metode pengelolaan sampah secara mandiri telah muncul sebagai pendekatan yang menjanjikan. Metode ini melibatkan partisipasi aktif individu, keluarga, komunitas, dan pemangku kepentingan lokal dalam mengelola sampah mereka sendiri, termasuk praktik pengumpulan, pemilahan, pengurangan, dan daur ulang sampah. Artikel ini menjelaskan permasalahan sampah di Kabupaten Sleman, langkah-langkah yang dapat diambil dalam menerapkan pengelolaan sampah secara mandiri, dan manfaatnya. Metode ini dapat mengurangi dampak lingkungan negatif, meningkatkan kesadaran lingkungan, mendukung kemandirian, dan memberikan manfaat sosial dan ekonomi kepada masyarakat setempat. Melalui edukasi dan kesadaran, Kabupaten Sleman dapat mengambil langkah-langkah konkret menuju pengelolaan sampah yang lebih berkelanjutan dan berdampak positif bagi lingkungan, kesehatan, dan kesejahteraan masyarakat lokal. Serta pentingnya peran Bank Sampah guna menekan sampah anorganik yang banyak dimasyarakat, selain itu Biopori menjadi alternatif untuk menangani sampah organik rumah tangga.
Pengaruh Pengendalian Internal Dan Budaya Organisasi Terhadap Pencegahan Kecurangan Dana Bantuan Operasional Sekolah Khoirin, Herliana; Suryandari, Erni
Jurnal Bisnis Vol. 13 No. 1 (2025): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi dan Bisnis Perdana Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62739/jb.v13i1.94

Abstract

Latar Belakang: Maraknya kasus kecurangan dana bantuan operasional sekolah di sekolah Indonesia. Tujuan: Untuk menganalisis pengaruh pengendalian internal, whistleblowing system, komitmen organisasi, dan budaya organisasi terhadap pencegahan kecurangan dalam pengelolaan dana bantuan operasional sekolah. Metode Penelitian: Sampel penelitian ini adalah aparatur sekolah negeri di Kabupaten Kulon Progo yang berjumlah 120 orang. Jenis data yang digunakan adalah data primer. Penelitian ini menghasilkan empat hipotesis yang diukur dengan alat analisis SEM-PLS menggunakan aplikasi SmartPLS v4.0.9. Hasil Penelitian: Menunjukkan bahwa budaya organisasi berpengaruh positif terhadap pencegahan kecurangan dalam pengelolaan dana bantuan operasional sekolah. Sedangkan Pengendalian Internal, Whistleblowing system, Komitmen Organisasi tidak berpengaruh terhadap Pencegahan Kecurangan dalam Pengelolaan Dana Bantuan Operasional Sekolah. Keterbatasan Penelitian: (1) Memiliki kendala atas mengenai perijinan penelitian; (2) Ada responden yang menolak penelitian; (3) Tidak mengisi angket karena sedang ada aktivitas lain di luar sekolah; dan (4) Belum diterapkan whistleblowing system. Keaslian/Novetly Penelitian: Penelitian ini menggunakan pendekatan teori Fraud Triangle dan Teori Agensi yang masih sering digunakan. Kemudian untuk penambahan variabel pengendalian internal, whistleblowing system, dan budaya organisasi yang masih jarang digunakan untuk meneliti faktor-faktor yang mempengaruhi pencegahan kecurangan dalam pengelolaan dana bantuan operasional sekolah.
Determinan Fraud Dana Desa: Pengujian Elemen Fraud Hexagon, Machiavellian, dan Love of Money Suryandari, Erni; Valentin, Lisdi
Reviu Akuntansi dan Bisnis Indonesia Vol. 5 No. 1 (2021): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v5i1.11688

Abstract

Latar Belakang: Maraknya kasus Fraud di Indonesia dari tahun ke tahun yang merambah hingga ke Desa.Tujuan: Untuk menganalisis pengaruh Tekanan, Kesempatan, Rasionalisasi, Kompetensi, Arogansi, Kolusi, Sifat Machiavellian, dan Sifat Love of Money terhadap Fraud Pengelolaan Dana Desa serta Religiusitas sebagai pemoderasi variabel Rasionalisasi, Sifat Machiavellian, dan Sifat Love of Money terhadap Fraud Pengelolaan Dana Desa.Metode Penelitian: Sampel penelitian ini adalah aparatur pemerintah desa dalam lingkup pemerintahan desa di Daerah Istimewa Yogyakarta yang berjumlah 203 orang. Jenis data yang digunakan adalah data primer. Penelitian ini menghasilkan sebelas hipotesis yang diukur dengan alat analisis SEM-PLS menggunakan aplikasi SmartPLS v3.3.2.Hasil Penelitian: Menunjukkan bahwa Tekanan, Rasionalisasi, Kompetensi, Arogansi, dan Sifat Machiavellian berpengaruh positif terhadap Fraud Pengelolaan Dana Desa. Sedangkan Kesempatan dan Sifat Love of Money tidak berpengaruh terhadap Fraud Pengelolaan Dana Desa. Sedangkan Religiusitas terbukti memperlemah pengaruh positif sifat Machiavellian terhadap Fraud Pengelolaan Dana Desa, namun tidak mampu memperlemah pengaruh positif Rasionalisasi dan Sifat Love of Money terhadap Fraud Pengelolaan Dana Desa.Keterbatasan Penelitian: (1)Terdapat beberapa item pernyataan kuesioner yang terkadang dapat menyebabkan bias; (2)Menggunakan model teori Fraud Hexagon yang masih tergolong baru, sehingga referensi pembanding masih sangat minim; (3) Terdapat beberapa akses jalan saat pendistribusian kuesioner yang tergolong sedikit berisiko; dan (4) Terdapat pandemik Covid-19 yang menghambat pendistribusian kuesioner.Keaslian/Novetly Penelitian: Penelitian ini menggunakan pendekatan teori Fraud Hexagon yang masih jarang digunakan. Kemudian untuk penambahan variabel Sifat Machiavellian, dan Sifat Love of Money belum pernah digunakan untuk meneliti faktor-faktor yang mempengaruhi Fraud Pengelolaan Dana Desa. 
Tax Assistance for Article 21 Income Tax and Corporate Income Tax at PT Gravitas Indonesia Maju Alek Murtin; Erni Suryandari Fathmaningrum; Icha Latifa Chandra; Muhamad Rifandi
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2026): PUBLICA: Jurnal Pengabdian Kepada Masyarakat, April 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/publica.v4i2.96

Abstract

State revenue sources come from various aspects. In Indonesia, taxes are the main source of income for the state, both from personal and corporate taxes and will be used for the benefit of the state. Most of the state's needs include financing building projects, employee expenses, construction of public facilities and other needs come from taxes. Factors that influence taxpayer compliance consist of internal factors are factors that arise from the taxpayer itself, for example the understanding and perception of tax rates from taxpayers, external factors are factors that arise from outside the taxpayer, for example the standard of service or quality of officers in serving taxpayers and tax socialization carried out by the Directorate General of Taxes with the aim of creating taxpayer compliance regarding corporate income tax and article 21 income tax. Income Tax or PPh is a tax imposed on every individual or corporate taxpayer regarding the income received or obtained in the tax year. Article 21 Income Tax (PPh) is a tax imposed on income in the form of salaries, wages, honorariums, allowances, and other payments in any name and form in connection with work, services, or activities carried out by individual taxpayers within the country. Income Recipients (Tax Subjects) are domestic individuals, such as permanent employees, temporary employees, pension recipients, former employees, and activity participants. Income Providers (Tax Withholding Agencies) are usually companies or agencies that are required to withhold Article 21 Income Tax when paying income to recipients.
ACCOUNTABILITY AND TRANSPARENCY OF THE FINANCIAL REPORTS OF THE GAMPING GRAND MOSQUE Alek Murtin; Erni Suryandari Fathmaningrum; Leni Cahaya Permata; Muhamad Rifandi
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 12 (2026): Mei 2026
Publisher : Bajang Institute

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Abstract

Mosques are also places to carry out various righteous charitable activities, such as serving as venues for deliberation, weddings, and seeking solutions to problems occurring within the community, and so on. Mosques can be likened to spiritual pools that cleanse all forms of sin, impurity, and traces of negligence of a servant. The Gamping Grand Mosque is under the management of the Muhammadiyah Branch of Gamping. The management and the Mosque Prosperity Council of the Gamping Grand Mosque have the desire to have comprehensive financial reports covering all activities along with explanations of financial sources. Although they have had financial reports so far, these are limited to cash balance reports and are not yet based on financial accounting standards. The purpose of implementing ISAK No. 35 is so that the management of funds originating from the community can achieve transparency and accountability in the financial reporting of the Gamping Grand Mosque. Transparency means that financial management is carried out by being disclosed to stakeholders, while accountability refers to the responsibility of financial management to stakeholders by the mosque’s financial managers. At the Gamping Grand Mosque, this is pursued by conducting training on the preparation of financial reports based on ISAK No. 35, which is directly beneficial for its financial management. The aim is to provide understanding and techniques on how to prepare financial reports for the Gamping Grand Mosque that are easy to implement and comprehend, delivered through training followed by assistance in preparing mosque financial reports based on ISAK No. 35. Thus, participants from the Gamping Grand Mosque will be able to independently prepare financial reports in the form of a Balance Sheet and a Comprehensive Financial Statement
Co-Authors Alek Murtin Amara Anissa Cynthia Prameswari Arif Rahman Ikhwan Bagus Muhammad Abid Caesar Marga Putri Duva Afiska Etty Soesilowati Eva Banowati Hafiez Sofyani Icha Latifa Chandra Ietje Nazaruddin Khoirin, Herliana Leni Cahaya Permata Muhamad Rifandi Muhammad Luqman Iskandar Nanda Taufiq Jauhar Rendi Rahman Rifandi, Muhamad Safira Jasmine Satrio Kusumo Yudhanto Valentin, Lisdi