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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Ilmiah Akuntansi dan Keuangan Bisman (Bisnis dan Manajemen): The Journal of Business and Management Jurnal Ilmiah Akuntansi Kesatuan AKMENIKA Jurnal Ilmiah Akuntansi dan Keuangan
Sukhemi Sukhemi, Sukhemi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PEMBENTUKAN MODEL PEMBERDAYAAN MASYARAKAT MELALUI PENGEMBANGAN BUDAYA KEWIRAUSAHAAN UNTUK MENGURANGI PENGANGGURAN DAN KEMISKINAN Sukhemi, Sukhemi; Maisaroh, Siti
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 1 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.079 KB) | DOI: 10.32639/jiak.v8i1.284

Abstract

ABSTRACT   This study aims to examine the model’s formation that can reduce the problem of unemployment and poverty. In accordance with these objectives,  there are several principal problems studied in this research that are; (1) how the approach to poverty reduction programs should be made, (2) how the potential of local institutions' resources are able to act as virtuous circles to reduce the poverty, (3) how the community empowerment model system based on the potential of local wisdom resources and institutions local communities should be conducted in order to be able to significantly reduce the number of local poor community, independent and sustainable. This research was conducted at Muntuk Village due to it is classified as a backward village and it still has the good local wisdom potential to be developed further. This research applies participatory research method to the craftsmen group chosen as pioneer in forming the community empowerment model. The main subjects in this research are; craftsmen group and socio economic community societies at Muntuk Village. The subjects of this study are determined by purposive sampling. Data collection techniques are done through interview, FGD, and analytical descriptive analysis. The result of the research shows that the link and the integration among the bamboo handicraft industry, the local institution’s role, the entrepreneurship spirit and the work ethic of the craftsmen group through the entrepreneurial skills development and social entrepreneurship culture are able to be a virtuous circle or the virtue circle to cut the poverty problem, more independent and sustainable, from the original still powerless to be powerful. The strengthening of empowerment model supported by the strength of human capital, social capital, and also citizens participate actively, were increasingly able to produce a form of community empowerment model. Furthermore, the empowerment model is more strongly built through six pillars namely; industrial structure, entrepreneurship spirit, human capital and social capital factors, local institution, infrastructure and conductive environment. All sub-systems in each of these pillars are interconnected in a system namely community empowerment system model through the development of an entrepreneurial culture to alleviate unemployment and poverty. Keywords : Empowerment Model, Enterpreneur Culture, Unemployment and Poverty
STRATEGI PENGEMBANGAN POTENSI DESA SENDANGSARI, PAJANGAN, KABUPATEN BANTUL MELALUI ANALISIS SWOT Sumarmi, Saptaningsih; Sukhemi, Sukhemi; Siswanta, Lilik
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.388 KB)

Abstract

Purpose- The purpose of this study was to determine the potential, problems, and formulation of the Sendangsari village development strategy, Pajangan sub-district, Bantul District, Yogyakarta Special Region. Design/methodology/approach- This type of research is qualitative with a descriptive approach. Data sources used are primary data and secondary data. Key people as primary data sources are village officials and village community leaders. Secondary data were obtained from Disdukcapil, Central Bureau of Statistics, village office. The research method for analyzing research data uses descriptive analysis and SWOT analysis.Findings- The results of the study found that many village potentials could be developed with the right strategies and programs. The potential of natural, historical, and cultural tourism can be developed in Sendangsari village.Implications- Development. The resulting development program has implications for the economic recovery of the Sendangsari village community. Increased human resources in the form of providing training will be able to increase human resource competencies.Keywords: Rural Potencies, Village Issues, SWOT, Development Strategy.
ANALISIS PENGARUH GAYA KEPEMIMPINAN, KEPUASAN KERJA TERHADAP KINERJA TENAGA KEPENDIDIKAN Warsi, Diah Aryanti Sapto; Siswanta, Lilik; Wahyuni, Endang Tri; Sukhemi, Sukhemi
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol 3 No 1 (2020): Februari 2020
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v3i1.618

Abstract

The purpose of this study is to analyse and prove the influence of leadership style, job satisfaction on the employees performance at the University of PGRI Yogyakarta. The total sample of 56 respondents drawn using proportional random sampling, and data analysis techniques using Structural Equations Modeling (SEM) with the help of PLS software. The results of the study explained that occurred a significant effecy on the latent exogenous variables that influence leadership style, job satisfaction in improving the performance of (endogenous latent variables). This is demonstrated by the significant figures and valid in every model tested.
Pengaruh Sifat Machiavellian dan Perkembangan Moral terhadap Dysfunctional Behavior dengan Gender sebagai Variabel Moderasi. Widyawati, Feny; Sukhemi, Sukhemi
AKMENIKA Vol 14, No 2 (2017)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aims to find out about the Machiavellian Influence of Personality and Moral Development of the Dysfunctional Behavior by Gender as a moderating variable. The sample used was a student S1 Accounting End Level PGRI University of Yogyakarta. Data obtained by purposive sampling method. The data collection is done by using a questionnaire. A total of 90 questionnaires distributed and 81 questionnaires which can be recycled. The research hypotheses were tested using multiple regression analysis and test MRA (Moderated Regression Analysis) with SPSS.The results showed that the positive effect on the Machiavellian nature of dysfunctional behavior, and negatively affect the moral development of dysfunctional behavior. As for the result of the interaction between dysfunctional behavior and gender showed that gender can not moderate influence Machiavellian nature and moral development of the dysfunctional behavior.
Pengaruh Pengendalian Internal, Moralitas Individu, Dan Religiusitas Terhadap Fraud Puspitasari, Dewi; Sukhemi, Sukhemi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1619

Abstract

This study aims to determine the effect of internal control, individual morality, and religiosity on fraud at the foundation. Data were obtained by distributing quetionnaires directly and using google forms as many as 57 respondents at founations in the social, humanitarian, and religious fields located in the Special Region of Yogyakarta. This study develops the results of previous studies by adding a religiosity variable. The samping technique used purposive sampling method. The resulting data were analyzed by validity test, reliability test, and multiple linear analysis test. The result showed that (1) Internal Control has a negative effect on fraud, (2) Individual Morality has no effect on fraud, (3) Religion has a negative effect on fraud. To able to create financial reporting of foundations that avoid fraud, it is necessary to implement internal control and strengthen religiosity for foundation management. Keywords: Internal Control, Individual Morality, Religiosity, and Fraud   ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal, moralitas individu, dan religiusitas terhadap fraud pada yayasan. Data diperoleh dengan menyebarkan kuesioner secara langsung dan menggunakan google formulir sebanyak 19 yayasan atau 57 respoden pada yayasan dibidang sosial, kemanusiaan, dan keagamaan yang berada di Daerah Istimewa Yogyakarta. Penelitian ini mengembangkan hasil penelitian terdahulu dengan menambahkan variabel religiusitas. Teknik pengambilan sampel menggunakan metode purposive sampling. Data yang dihasilkan dianalisis dengan uji validitas, uji reliabilitas, dan uji analisis linear berganda. Hasil penelitian menunjukkan bahwa (1) Pengendalian Internal berpengaruh negatif terhadap fraud, (2) Moralitas Individu tidak berpengaruh terhadap fraud, (3) Religiusitas berpengaruh negatif terhadap fraud. Untuk dapat terciptanya pelaporan keuangan yayasan yang terhindar dari fraud, maka perlu diterapkannya pengendalian internal dan penguatan religiusitas bagi pengurus yayasan.   Kata Kunci: Pengendalian Internal, Moralitas Individu, Religiusitas, dan Fraud
Determining Factors of Fraud in Local Government Sukhemi, Sukhemi; Sari, Indah Ayu Arum; Indriati, Inayat Hanum
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 1 (2022): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i1.13

Abstract

The objectives of this research are to analyze determining factors of fraud in local government. This study used internal control effectiveness, compliance with accounting rules, compensation compliance, and unethical behavior as an independent variable, while fraud as the dependent variable. The research was conducted at Bantul local government (OPD). The sample of this research were 86 respondents. The sample uses a purposive sampling method. The respondent data is analyzed with multiple linear regression. The results showed: Internal control effectiveness has an impact on fraud. Compliance with accounting rules does not affect fraud. Compensations compliance does not affect fraud. Unethical behavior has an impact on fraud.
Co-Authors Dewi Puspitasari Endang Tri Wahyuni Indriati, Inayat Hanum Saptaningsih Sumarmi, Saptaningsih Sari, Indah Ayu Arum Siswanta, Lilik Siti Maisaroh Warsi, Diah Aryanti Sapto Widyawati, Feny