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Model Pengujian Kepatuhan Terhadap Pengendalian Intern Yunus Indra Purnama; Lilis Endang Wijayanti
Jurnal Manajemen dan Bisnis Indonesia Vol 3 No 2 (2016): Jurnal Manajemen Bisnis Indonesia - Edisi Februari 2016
Publisher : Forum Manajemen Indonesia (FMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31843/jmbi.v3i2.81

Penelitian ini menganalisis faktor-faktor yang mempengaruhi kepatuhan terhadap pengendalian intern. Penelitian ini perlu dilakukan agar dapat dirumuskan kebijakan yang tepat dalam mengelola pegawai. Faktor-faktor yang dianalisis adalah tingkat pendidikan, penghargaan, stres kerja dan kenyamanan lingkungan kerja. Tingkat pendidikan diperkirakan dapat mempengaruhi karakter seseorang. Karakter tersebut menentukan tingkat kepatuhan terhadap pengendalian intern. Sampel penelitiannya adalah PNS yang pekerjaanya berhubungan dengan transaksi keuangan, atau PNS yang bekerja di bagian keuangan, yang jabatannya sebagai bendahara atau administrasi keuangan. Data diperoleh dengan menyebarkan kuesioner pada PNS di wilayah DIY. Teknik analisis yang digunakan adalah regresi berganda. Hipotesis diuji dengan uji t, uji F dan koefisien determinasi. Hasil analisis menunjukkan bahwa kepatuhan terhadap pengendalian intern dipengaruhi oleh penghargaan kepada karyawan. Dalam arti apabila karyawan merasa dihargai, maka karyawan tersebut cenderung patuh terhadap pengendalian intern yang diterapkan lembaga/perusahaan. Kata Kunci: Kepatuhan terhadap Pengendalian Intern, Pendidikan, Penghargaan, Stres Kerja dan kenyamanan lingkungan kerja.

PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PEMAKAI LAYANAN JASA PADA INSTANSI PEMERINTAH Fran Sayekti; Yunus Indra Purnama; Lilis Endang Wijayanti
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

AbstrakTujuan laporan penelitian ini adalah untuk menganalisis pengaruh kualitas pelayanan terhadap kepuasan pemakai layanan jasa pada instansi pemerintah. Obyek penelitian adalah Dinas Tenaga Kerja dan Transmigrasi Daerah Istimewa Yogyakarta. Factor-faktor yang dianalisis meliputi dimensi kualitas layanan yang terdiri dari tangible (bukti fisik), kehandalan (reliability), Daya Tanggap (Responsiveness), Jaminan (Assurance) dan Perhatian (Empathy). Data diperoleh dari pengguna jasa layanan di Dinas Tenaga Kerja dan Transmigrasi Daerah Istimewa Yogyakarta. Data yang digunakan dalam penelitian ini adalah data primer. Metode perolehan data menggunakan kuesioner.Kuesioner disebrkan pada pengguna jawa di DIsnakertrans. Kuesioner yang dapat diolah 75 kuesioner. Metode analisis data secara kuantitatif dengan menggunakan pengujian analisis yaitu uji regresi linier berganda.Hasil analisis teersebut menunjukkan bahwa penerima layanan di disnakertrans mempunyai persepsi bahwa kualitas layanan merupakan cerminan dari bukti fisik , jaminan dan perhatian. Bukti fisik dalam konteks ini berupa fasilitas yang dimiliki disnakertrans. Jaminan merupakan kepercayaan bahwa layanan yang diberikan merupakan penyelesaian masalah. Perhatian merupakan kepedulian pemberi layanan terhadap masalah yang dihadapi penerima layanan. Semakin baik bukti fisik, jaminan dan perhatian, maka kualitas layanan juga semakin baik.Kata kunci: Kualitas Produk, Kepuasan Pelanggan, Minat Pembelian Ulang. AbstractThe purpose of this research report is to analyze the effect of service quality on the satisfaction of service users in government agencies. The object of the research is the Department of Manpower and Transmigration of Yogyakarta Special Region. The factors analyzed included the dimensions of service quality consisting of tangible (physical evidence), reliability, Responsiveness, Assurance and Attention (Empathy). Data obtained from service users in the Department of Manpower and Transmigration special region of Yogyakarta. The data used in this study is primary data. The method of obtaining data using questionnaires. Questionnaires are distributed to Java users in DIsnakertrans. 75 questionnaires. Quantitative data analysis method using analytical testing is a multiple linear regression test.The results of the analysis showed that service recipients in disnakertrans have a perception that the quality of service is a reflection of physical evidence, assurance and attention. Physical evidence in this context in the form of facilities owned by disnakertrans. Assurance is the belief that the services provided are problem solving. Attention is the care of the service provider to the problems faced by service recipients. The better the physical evidence, assurance and attention, the better the quality of service.Keywords: Product Quality, Customer Satisfaction, Repurchase Interest.

Technology Acceptance Model: Persepsi Mahasiswa terhadap Kinerja Aplikasi Zoom Atas Perkuliahan Akuntansi Online Lilis Endang WIjayanti; Dewanti Ratna Listiana; Purnama Yunus Indra; Rokhmat
Jurnal Riset Akuntansi dan Auditing Vol. 10 No. 2 (2023): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v10i2.572

Pandemi COVID 19 menyebabkan perubahan besar dalam perkuliahan. Pada masa ini hampir kesuluruhan perkuliahan dilakukan secara online menggunakan platform seperti aplikasi zoom. Penelitian bertujuan menganalisis persepsi mahasiswa Akuntansi terhadap kinerja aplikasi zoom yang digunakan untuk perkuliahan secara online. Analisis berdasarkan technology acceptance model (TAM) yang menyatakan bahwa penerimaan terhadap system informasi dipengaruhi oleh perceived of usefulness (POU) dan perceived ease of use (PEU). Penelitian dilakukan di Yogyakarta pada mahasiswa akuntansi sebagai obyek penelitian mengingat sebagian besar mata kuliah akuntansi bersifat kuantitatif, dan kemungkinan mahasiswa akan menemui kesulitan memperoleh contoh pengerjaan soal. Data diperoleh melalui penyebaran kuesioner dengan jumlah data diperoleh 334. Penelitian ini akan mengadopsi variable independent POU dan PEU serta analisis pengaruhnya terhadap kinerja aplikasi perkuliahan online. Selanjutnya analisis pengaruh penggunaan aplikasi online terhadap persepsi kinerja aplikasi zoom. Berbeda dengan sebelumnya pada penelitian ini menambahkan pengaruh penggunaan aplikasi pada persepsi user terhadap kinerja aplikasi. Analisis data menggunakan regresi bertahap (intervening regression analysis). Hasil analisis menunjukkan bahwa PEU dan POU mempengaruhi kinerja aplikasi perkuliahan online. Hasil penelitian ini berimplikasi penggunaan aplikasi zoom dalam pembelajaran daring sudah sesuai dengan persepsi kemanfaat dan persepsi kemudahan penggunaan. Dengan demikian aplikasi zoom cocok digunakan utk pembelajaran daring pada mata kuliah akuntansi.

Testing Internal Control Compliance Endang Wijayanti, Lilis; Indra Purnama, Yunus; Pw, Kristianto; Rokhmat
Dinasti International Journal of Digital Business Management Vol. 5 No. 1 (2023): Dinasti International Journal of Digital Business Management (December 2023 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v5i1.2153

This research investigates factors influencing compliance of the internal control. Those factors are reward, work stress and workplace. The reward and work stress are the independent variables while workplace is considered as mediating variable. Employees will perceive comfortable workplace when they see the company appreciates them and their work. Eventually, they will signal their compliance for internal control. On the other hand, when employees experience such work stress, then they will feel uneasy with their work environment, and then they will tend to decline the internal control. Research data are available from the questionnaires distributed to government officers reside at Yogyakarta. With the stepwise analysis we find that rewards positively influence the workplace and the employees compliance on the internal control. Work stress does not prove its influence on the work environment and compliance on the internal control. The workplace does not function as mediating variable.

Menilai Kualitas Audit: Pengaruh Reputasi Kantor Akuntan Publik dan Ukuran Perusahaan dengan Masa Tugas Audit sebagai Variabel Moderasi Sukmawati, Dewi; Junaidi, Junaidi; Purnama, Yunus Indra; Yustisi, Yuni Putri
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3634

Purpose: This study analyzed the influence of Public Accounting Firm (PAF) reputation and company size on the quality of audits, with audit tenure functioning as a moderating variable in the relationship. Methodology: This research utilizes secondary data derived from the annual reports of LQ45 companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2022. Employing a purposive sampling method, the study generated a sample consisting of 31 companies over an eight-year period. The study employs quantitative methods and moderated regression analysis using the SPSS to test the formulated hypotheses. Results: The findings reveal that PAF reputation has a significant positive effect on audit quality, whereas company size does not demonstrate a notable influence. Additionally, audit tenure weakens the positive relationship between PAF reputation and audit quality, suggesting that extended audit engagements may erode auditor independence and professionalism due to the development of close relationships between auditors and clients. This study emphasizes the intricate dynamics between PAF reputation, company size, and audit tenure in shaping audit quality. The results stress the critical need to uphold auditor independence, particularly in long-term engagements, to ensure robust audit quality. Limitations: This research has limitations concerning the sample, data, and other variables not included in the model. The sample for this study comprises LQ45 entities listed on the Indonesia Stock Exchange (IDX), which may limit the generalizability of the findings to all entities in Indonesia. The secondary data is derived from the publicly available financial statements of these entities, which may pose constraints on the accuracy or completeness of the available data. Contribution: This research provides a theoretical contribution to understanding the complex relationship between the reputation of public accounting firms, entity size, and audit quality, with audit tenure serving as a moderating variable.

THE INFLUENCE OF SOCIAL MEDIA PROMOTION FEATURES AND STRATEGIES TO INCREASE BRAND AWARENESS IN LINE APPLICATIONS Yunus Indra Purnama; Nur Wening
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.123

The problem discussed in this study is the influence of features and promotional strategies on brand awareness at PT. Line in 2023. The purpose of this study is to determine the influence of features and promotional strategies on brand awareness at PT. Line. The population used in this study is students of management study program and accounting study program at Yogyakarta University of Technology who use the LINE application. The determination of the sample in this study used the slovin formula of 80 respondents. Data collection method using questionnaire/questionnaire. The data that has been collected is then processed with data processing techniques, namely by conducting validity and reliability tests. Data analysis techniques used are Normality Test, Heteroscedastic Test and Multicollinearity Test. The hypothesis tests used are simple linear regression tests, t-tests, significance tests, determination coefficient tests, multiple linear regression tests and simultaneous tests. The result of the research obtained is that each brand may have a combination of different features depending on the industry, target market, and business goals. In this case, it is important to develop a brand awareness strategy that is in accordance with the characteristics and values of the brand. By combining various elements in a promotional strategy, a brand can achieve a higher level of brand awareness among the target market of the business undertaken, so it is important to continuously monitor and evaluate the effectiveness of the promotion strategy to identify the necessary changes. And simultaneously in research it was found that it is important to strike the right balance between superior product features and appropriate promotional strategies. The synergy between the two can create a strong experience for consumers and strengthen the brand's position in the company's mind.

The Investigative Audit as a Pillar of Accountability: An Integrated Strategy for Detecting Fraud in the Digital Era Junaidi, Junaidi; Purnama, Yunus Indra; Suparmono, Suparmono; Mahsun, Mohamad
Telaah Bisnis Vol 26, No 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.591

Indonesian fraud is a matter of great concern, with significant implications for economic stability and public trust in the government. This study analysed fraud detection and prevention through investigative auditing, internal auditing, forensic accounting, big data analytics, and whistleblowing mechanisms and offered an integrated framework. Investigative auditing is of great value in detecting fraud as it allows in-depth and flexible inquiry without formulaic constraints. Internal audit validates compliance and strengthens internal control procedures, whereas forensic accounting enables a thorough examination of finances to identify potential fraud. Big data analytics, when applied in conjunction with these procedures, facilitates the better detection of fraud through the analysis of sophisticated and bulk data, outlier identification, and the detection of suspicious transaction patterns. An effective whistleblowing scheme also fosters a culture of accountability and transparency, enabling fraud to be identified early. This research discovers that a comprehensive and inclusive model for fraud detection is a key factor in preventing fraud and ultimately leads to enhanced governance and organizational integrity.

THE ROLE OF BRAND IMAGE, PRICE, PACKAGING, PRODUCT QUALITY, AND WORD OF MOUTH ON THE INTEREST IN PURCHASING TORIYU BRAND BOTTLED DRINKING WATER PRODUCTS (AMDK) IN YOGYAKARTA Yunus Indra Purnama
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.331

The large number of businesses in the Bottled Drinking Water (AMDK) industry results in fierce competition with one of the main factors affecting is price. In addition to price, packaging is also important because it makes a first impression. Quality must be considered because together with price and packaging can create a good brand image that encourages the creation of word of mouth which can be a strength in itself. The purpose of the study is to determine the influence of price, product quality, brand image and word of mouth on the buying interest of Toriyu brand bottled water products, in students of the Faculty of Business and Humanities, Yogyakarta University of Technology (UTY). This study uses a Likert scale questionnaire. The data analysis technique is multiple regression using SEM-PLS. The sampling technique is accidental sampling, which is sampling is carried out spontaneously to anyone who is considered suitable. The research population is students of the Faculty of Business and Humanities, Yogyakarta University of Technology (UTY) with a total of 5,441 people, the sample used by 100 students based on the Slovin formula with an error rate of 5%. Based on the p values, it is known that Brand Image/Brand Image has a significant effect on buying interest, price has no effect on buying interest, packaging has a significant effect on buying interest, product quality has no effect on buying interest, Word of Mouth has a significant effect on buying interest.

The Investigative Audit as a Pillar of Accountability: An Integrated Strategy for Detecting Fraud in the Digital Era Junaidi, Junaidi; Purnama, Yunus Indra; Suparmono, Suparmono; Mahsun, Mohamad
Telaah Bisnis Vol. 26 No. 1 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v26i1.591

Indonesian fraud is a matter of great concern, with significant implications for economic stability and public trust in the government. This study analysed fraud detection and prevention through investigative auditing, internal auditing, forensic accounting, big data analytics, and whistleblowing mechanisms and offered an integrated framework. Investigative auditing is of great value in detecting fraud as it allows in-depth and flexible inquiry without formulaic constraints. Internal audit validates compliance and strengthens internal control procedures, whereas forensic accounting enables a thorough examination of finances to identify potential fraud. Big data analytics, when applied in conjunction with these procedures, facilitates the better detection of fraud through the analysis of sophisticated and bulk data, outlier identification, and the detection of suspicious transaction patterns. An effective whistleblowing scheme also fosters a culture of accountability and transparency, enabling fraud to be identified early. This research discovers that a comprehensive and inclusive model for fraud detection is a key factor in preventing fraud and ultimately leads to enhanced governance and organizational integrity.

Implementation of the triple bottom line concept to improve sustainable marketing performance Purnama, Yunus Indra
Journal of Economics and Business Letters Vol. 4 No. 2 (2024): April 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i2.284

This study intends to observe the implementation of triple botton line in improving sustainable marketing performance. Sustainable marketing is a concept that combines socially and environmentally responsible marketing practices to achieve long-term sustainable goals. With a Triple Bottom Line (TBL)-based approach, it is a business concept that measures company performance not only based on finances, but also takes into account the social and environmental impacts of its business activities. TBL describes three main dimensions that companies must consider, namely economic or financial, social responsibility, and environmental sustainability. The three dimensions are interrelated and must be integrated to achieve optimal balance. In the context of sustainable marketing performance, the Triple Bottom Line provides a foundation for analyzing the impact of a company's marketing activities thoroughly. The application of Triple Bottom Line in sustainable marketing performance not only looks at financial gain, but also considers good relationships with customers, positive contributions to society, and efforts to maintain environmental sustainability. This creates long-term value for the company and reflects a commitment to the overall development of the company. Sustainable marketing can contribute to a company's sustainability not only through everyday practices that minimize environmental impact, but also by implementing new policies and strategies to support the broader concept of corporate sustainability as a fundamental part of the entity's economy. Research on the implementation of triple botton line and sustainable marketing performance is carried out with a qualitative approach using literature review methods including research results then analyzing them carefully and in depth in order to get results that are in accordance with the expected goals

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