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All Journal ProBank: Jurnal Ekonomi dan Perbankan Excellent Optimum : Jurnal Ekonomi dan Pembangunan KELOLA ADVANCE Jurnal Bulletin Riset Manajemen dan Akuntansi Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Benefit: Jurnal Manajemen dan Bisnis Jurnal Manajemen dan Kewirausahaan (JMDK) Journal of Economic Education Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Adi Widya : Jurnal Pengabdian Masyarakat Jurnal Basicedu Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Perilaku dan Strategi Bisnis Jurnal Bisnis Terapan Jurnal Abdidas Jurnal Administrasi Bisnis FISIPOL UNMUL Wasana Nyata Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi Jurnal Basicedu WASANA NYATA
Septiana Novita Dewi
Universitas Dharma AUB Surakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Mathematics Public Health Social Sciences Veterinary Other

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Journal : ADVANCE

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THE PREDICTION OF BANKRUPTCY WITH MODEL GROVER, ALTMAN Z-SCORE, AND ZAVGREN LOGIT IN COMPANY RETAIL RELEASE REGISTERED IN BEI " (2014-2016) Anis Nindriyani; Rina Ani Sapariyah; Septiana Novita Dewi
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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This research aims to provide empirical evidence that: there is a difference between the model of Grover Altman Z-Score, and Zavgren Logit on Retail Company. The sample used in this research is Retail Company listed in BEI 2014-2016 by using purposive sampling method. The types and sources of data used are secondary data in the form of financial reports published and downloaded from the official website IDX. the analytical techniques used to measure the potential for bankruptcy are Grover, Altman Z-Score, and Zavgren Logit models. The determination of the differences between the models is One Way Anova Kruskal-Wallis Test and Mann Whitney  U Test . The result of the research with Grover model shows 1 company entering bankrupt category and 16 companies entering category not bankrupt. Altman Z-Score model shows 1 company entering the category of bankruptcy, 9 companies enter the category of vulnerable and 7 companies enter the healthy category. Zavgren Logit model shows 6 companies enter the category of vulnerable and 11 companies enter the healthy category. One Way Anova Kruskal-Wallis test results  a significant difference from the three models in predicting of bankruptcy Retail companies. Man Whitney U Test test results show there is no significant difference in the Grover-Zavgren Logit model and there are significant differences between the Altman Z-Score - Zavgren Logit models and Grover - Altman Z-Score.Keywords: Bankruptcy, Grover, Altman Z-Score, Zavgren Logit
PENERAPAN SISTEM INFORMASI AKUTANSI MEMEDIASI BUDAYA ORGANISASI, LOCUS OF CONTROL, PENGENDALIAN INTERN PADA KINERJA KARYAWAN BAGIAN KEUANGAN Aris Tri Haryanto; Septiana Novita Dewi; Denny Mahendra
ADVANCE Vol 7, No 1 (2020): July
Publisher : STIE AUB Surakarta

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ABSTRAK Penelitian ini bertujuan untuk membuktikan dan memberikan bukti bahwa : Terdapat pengaruh yang signifikan budaya organisasi, locus of control dan pengendalian intern terhadap sistem informasi akuntansi bagian keuangan. Terdapat pengaruh yang signifikan budaya organisasi, locus of control dan pengendalian intern terhadap kinerja karyawan bagian keuangan.Populasi dalam penelitian ini adalah seluruh karyawan bagian keuangan di BPR Kota Salatiga yang berjumlah 140 orang.Sampel dalam penelitian ini diperoleh dengan menggunakan metode non probability sampling, yang dipakai adalah purposive sampling yaitu pengambilan sampel dengan berdasarkan pertimbangan atau kriteria tertentu.Dalam penelitian ini hanya 5 BPR yang menerima kuesioner jadi sampel yang digunakan sejumlah 80 responden.Budaya organisasi berpengaruh signifikan terhadap penerapan sistem informasi akutansi BPR di kota Salatiga. Locus of control berpengaruh signifikan terhadap penerapan sistem informasi akutansi BPR di kota Salatiga. Pengendalian intern berpengaruh tidak signifikan terhadap penerapan sistem informasi akutansi BPR di kota Salatiga. Budaya organisasi berpengaruh  signifikan terhadap kinerja karyawan bagian keuangan BPR di kota Salatiga. Locus of control berpengaruh signifikan terhadap kinerja karyawan bagian keuangan BPR di kota Salatiga. Pengendalian intern berpengaruh tidak signifikan terhadap kinerja karyawan bagian keuangan BPR di kota Salatiga. Penerapan sistem informasi akutansi berpengaruh signifikan terhadap kinerja karyawan bagian keuangan BPR di kota Salatiga Kata Kunci  :    Budaya Organisasi, Locus Of Control, Pengendalian Intern, Penerapan Sistem Informasi Akuntansi, kinerja karyawan
EFFECT OF WORK EXPERIENCE, INDEPENDENCE, COMPETENCE, PROFESSIONAL CARE DUE AND PROFESSIONAL ETHICS TO AUDIT QUALITY Gracia Indah Prasetyawati; Bambang Kusdiasmo; Septiana Novita Dewi
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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This study aims to test and provide empirical evidence that the significance of the influence of work experience, auditor independence, auditor competence, due professional care and professional ethics to audit quality at Public Accounting Firm. The population in this study are auditors working in Surakarta, Yogyakarta and Semarang. The number of samples in this study were 70 people. Sampling was done by Purposive Sampling. The types and sources of data are obtained from primary data sources. The analytical technique used in this study consisted of test instrument research that is the test of validity and reliability test, classical assumption test, multiple linear regression analysis, t test, F test and test R2 . The result of the analysis shows that the work experience and independence of the auditor have a significant positive effect on audit quality, auditor competence, due professional care and professional ethics have no significant positive effect on audit quality. The result of determination coefficient of (R2) is 0,559 or 55,9%. It means that the percentage of donation given by the independent variable is work experience, auditor independency, auditor competence, professional care and professional ethics toward dependent variable that is audit quality (Y) is 55,9%, while the rest 44,1% explained by variable others not analyzed in this study.Keywords: work experience, independence, competence, due professional care, professional ethics and audit quality
Co-Authors Abda Abda Achmad Choerudin Adityas, Yustina Berti Agus Purwanto Anis Nindriyani Antik Indiastri Aripin, Lani Aris Tri Haryanto Aris Tri Haryanto Aris Tri Haryanto Aris Tri Haryanto Aris Tri Haryanto Aris Tri Haryanto Ayu Merri Lusiana Bambang Kusdiasmo BRM Suryo Triono Denny Mahendra Endang Brotojoyo Endang Saryanti Gracia Indah Prasetyawati Handayani Tri Wijayanti Hariyanti Hariyanti Jarot Santosa Joko Sekti Riyadi Joko Sekti Riyadi N, Antonius Jodhi Nasution, Mulyadi Arjun Nugroho, Anggoro Panji Nugroho, Ernes Cahyo Nurrohmawati, Aprilia Putriningtyas, Siwi Raharjo, Prasetyo Budi Ria Yuni Rahmawati, Mayta Novaliza Isda, Siti Fatonah, Rima Parawati Bala Rina Ani Sapariyah Riyadi, Joko Sekti Setyono, Bendung Sinta Patma Dwijayanti Siti Fatonah Siti Fatonah Siti Fatonah Sulistiyani, Reny Dwi Surahmi Surahmi Susanti, Nani Irma Sutianingsih, Sutianingsih Taupiq Nuzuli Tengku Riza Zarzani N Tri Widianto Utama, Heriyanta Budi Wariati, Ambar Yenni Khristiana Yofhi Septian Panglipurningrum