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All Journal Akmenika : Jurnal Akuntansi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Ekonomi dan Bisnis PRIVE: Jurnal Riset Akuntansi dan Keuangan Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Performance : Jurnal Bisnis dan Akuntansi Jurnal Akuntansi
Rani Eka Diansari
Universitas PGRI Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Analisis Implementasi UU Nomor 6 tahun 2014 tentang Desa dalam Pengelolaan Alokasi Dana Desa dengan Metode Logic Model (Studi pada Desa Pateken Kecamatan Wonoboyo Kabupaten Temanggung Jawa Tengah Tahun 2016). Diansari, Rani Eka
Akmenika Vol 14, No 2 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

Desa adalah susunan pemerintahan terkecil di Negara Kesatuan Republik Indonesia ini. Pengaturan Desa yang baik secara tidak langsung dapat menyebabkan munculnya sistem pemerintahan yang baik pula. Undang-undang no.6 tahun 2014 adalah satu bentuk bahwa pemerintah telah berusaha memperbaiki tata kelola pemerintahan Desa agar dapat berjalan lebih baik. Tata kelola Keuangan pemerintah Desa identik dengan mengelolaan Alokasi dana Desa (ADD). Laporan ADD merupakan sebuah bentuk pertanggung jawaban Desa terhadap pemerintah pusat. Dengan adanya Undang-undang No.6 Tahun tahun 2014 tentang Desa, Desa diharapkan mampu mengem-bangkan potensi Desa dengan optimal. Penelitian ini memfokuskan perhatian pada penerapan prinsip akuntabilitas dalam pengelolaan ADD sebagai implementasi Un-dang-undang No.6 Tahun 2014 dengan tujuan untuk mendeskripsikan akuntabilitas pengelolaan Alokasi Dana Desa dengan menggunakan Model Logic.Penelitian ini merupakan rangkaian penelitian yang dilakukan karena sebelumnya dilakukan kegiatan pengabdian masyarakat terkait kesiapan implementasi Undang-undang no.6 Tahun 2014 tentang Desa dan ditemukan indikasi bahwa Desa Pateken dalam menyelenggarakan administrasi keuangannya belum sesuai dengan peraturan yang berlaku. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, alat analisis yang digunakan adalah Model Logika.Hasil penelitian ini menunjukkan bahwa untuk perencanaan dan pelaksanaan kegiatan Alokasi Dana Desa, sudah menampakkan adanya pengelolaan yang akuntabel dan transparan serta sudah banyak upaya dilakukan untuk mengimplementasikan Undang-undang No.6 Tahun 2014, akan tetapi dalam pelaksanaan suatu program Desa belum mengedepankan outcome apalagi sampai dengan impact-nya. Ada beberapa Faktor yang menjadi penghambat pengelolaan program Alokasi Dana Desa adalah terba-tasnya kualifikasi aparatur pemerintah Desa, Lemahnya tata kelola keuangan Desa dan keterbatasan pengawasan BPD maupun masyarakat terhadap penyelenggaraan peme-rintah Desa.
Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Property dan Real Estate di BEI Tahun 2011-2014. Hidayatullah, Muhammad; Diansari, Rani Eka
Akmenika Vol 13, No 2 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aims to examine factors that influence the timeless of financial report. The independent variable of this research are profitability, firmsize, and the public ownership, while the dependent variable is timeless. The population of this research are property and real estate companies which are listed in Indonesian Stock Exchange 2011-2014. The sample in this research is taken by using purposive sampling method with some carracteristics and consist of 30 companies. This research used secondary data from www.idx.co.id and the method of analysis used logistic regression analysis. The results show that the profitability is significantly influenced to the timeless of financial report, while both the firmsize and public ownership are not significantly influenced the timeless of financial report.
FAKTOR FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERBANKAN Rani Eka Diansari; Sheftyka Rispin
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 1 (2019)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.872 KB) | DOI: 10.35591/wahana.v22i1.150

Abstract

This study aims to determine the effect of firm size on human resource accounting disclosure, the effect of profitability on human resource accounting disclosure and the effect of company age on human resources accounting disclosure. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2015-2017 with a sample of 120 samples. The sampling technique uses purposive sampling method. The data used is secondery data. Analytical technique used are descriptive statistical analysis, classical assumption test, multiple linear regression, F test, t test and R2 test. The result of the study concluded that 1.) the value of the company sixe was 2,870 and a significance value of 0,005. This proves that the size of company has a significant positive effect on human resource accounting disclosure, 2.) the profitability value is -0,585 and the significance value is 0,560. This proves that profitability has a negative effect not significant on human resource accounting disclosure and 3.) the value of the company age is 1,616 and the significance value is 0,109. This proves that the age company has no significant positive effect on human resource accounting disclosure.  Keywords: company size, profitability, company age, human resource accounting disclosure
Mengapa Perusahaan Anjak Piutang kurang berkembang di Indonesia? (Dilihat dengan analisis Risk profile, Good Governance, Earning dan Capital (RGEC)) Rani Eka Diansari; Vidya Vitta Adhivinna
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 2 (2019): Agustus
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1019.583 KB) | DOI: 10.35591/wahana.v22i2.156

Abstract

Factoring Company is one of the financial institutions in Indonesia. Factoring Company is a company that serves to take over the receivables that occur in buying and selling transactions so as not to cause serious problems in the company's cash flow. Risk can be avoided very minimally and the company can greatly help avoid a problem related to its uncollectible trade through financial institutions with factoring concept (Aprianto, 2017). Based on the concept of factoring, actually the existence of the company factoring is very profitable for companies especially trading companies, but if looking at the data in Indonesia is still very little of the company's sustainability factoring, the evidence can be seen on the Indonesian stock exchange, with less than 100 companies factoring listed on the stock exchanges. It shows that in Indonesia the company factoring is very less developed.With these conditions, the author is interested to see the cause of the company factoring is not developed well from the analysis of risk profile, good governance, earning and Capitalnya, although RGEC is prevalent in banking industry but because Consideration of the activities of the company to be receivables some have the same characteristics as banking then the authors tried to analyze with RGEC analysis by the detailed risk profile not only based on the ratio of LDR and NPL Were. The object in this study was the factoring company listed on the Indonesia Stock exchange in 2017 and examined by a qualitative method of descriptive. Results of the research can be concluded there are several factors that cause the company to factor less developed in Indonesia including the inherent risk of credit, human resources, regulation, and public trust because the factoring isn't famous.
Maintaining the Performance and Sustainability of MSMEs with E-Commerce: Research during the Covid-19 Pandemic Dekeng Setyo Budiarto; Ervana Vivianti; Rani Eka Diansari
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.2463

Abstract

Even though they have a considerable contribution to economic growth, MSMEs have various business sustainability problems. This study aims to test whether e-commerce, information technology, business network affects performance. Besides, this study also examines the effect of performance on business sustainability. The data were obtained employing a questionnaire given to 193 MSMEs owners in Yogyakarta. This research was conducted during the COVID-19 pandemic so that questionnaires were distributed both online and offline. The analysis results using PLS show that e-commerce and business networks affect performance, while information technology does not affect performance. Furthermore, performance affects the sustainability of SME businesses. This research implies that there is still need for support from the government so that MSMEs can take advantage of e-commerce and expand business networks to survive during the Covid-19 pandemic
ISLAMIC SOCIAL REPORTING (ISR) PADA PERBANKAN SYARIAH DI INDONESIA lulu amalia nusron; rani eka diansari
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 18 No. 1 (2021)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v18i1.5550

Abstract

This study aims to determine Profitability, Liquidity, Company Size, and Leverage on Islamic Social Reporting (ISR) in Islamic Banking in Indonesia. The research period is 2016-2019. This study uses a quantitative approach. The population is all sharia banking in Indonesia registered with the OJK in 2016-2019. The sample was determined by purposive sampling technique, so that there were 32 financial reports from 8 BUS. Analysis makes use of multiple linear regression. The results concluded that (1) Profitability has no effect on Islamic Social Reporting. (2) Liquidity has no effect on Islamic Social Reporting. (3) Company size has no effect on Islamic Social Reporting. (4) Leverage affects Islamic Social Reporting. (5) Company age has no effect on Islamic Social Reporting. (6) Islamic Governance Score has no effect on Islamic Social Reporting. Keywords: Profitability, Liquidity, Company Size, Leverage, Company Age, Islamic Governance Score, Islamic Social Reporting (ISR) Disclosure.
PENGARUH KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP PEMBERIAN OPINI BPK Pemerintah Provinsi/Kota/Daerah di Pulau Jawa Rani Eka Diansari; Asti Wulandari; Dekeng Setyo Budiarto
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v5i1.1797

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh antara kinerja dari keuangan pemerintah daerah yang diproksikan dengan menggunakan rasio keuangan, terhadap akuntabilitas informasi keuangan pemda dengan pemberian opini BPK. Penelitian ini menggunakan populasi pemerintah provinsi/kota/kabupaten di Pulau Jawa dengan periode penelitian antara tahun 2016-2020. Riset ini memakai metode purposive sampling dengan total sampel sebanyak 200 data pengamatan dari 40 pemerintahan daerah di Pulau Jawa yang dianalisis menggunakan analisis regresi logistik ordinal. Hasil penelitian ini menunjukan jika rasio kemandirian keuangan daerah dan efektivitas pendapatan asli daerah berpengaruh terhadap pemberian opini BPK, sedangkan rasio efisiensi belanja modal, rasio Ketergantungan Keuangan Daerah, dan derajat desentralisasi tidak berpengaruh terhadap pemberian opini BPK.
MELIHAT LEMBAGA KEUANGAN ANJAK PIUTANG DIBANDINGKAN PERBANKAN DILIHAT DARI ASPEK HUKUM ? Rani Eka Diansari; Lulu Amalia Nusron
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 1 (2020): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v10i1.970

Abstract

This study aims to determine whether there are differences in banking and factoring institutions viewed from the legal aspect. This study uses secondary data obtained from the results of previous studies. This research belongs to the type of library research (library research), which is looking for data from various kinds of library information including documents, newspapers, magazines, books, scientific journals, and encyclopedias. This research uses descriptive analysis, philosophical and pedagogical approaches. The results of the analysis of this study are that there are differences in legal aspects seen from the actors, regulations, mechanisms, ways of solving problems, etc. in banks and factoring institutions.
Pentingnya E-Commerce Dan Sistem Informasi Dalam Pengambilan Keputusan Untuk Berwirausaha Dekeng Setyo Budiarto; Ayu Putri Meylina; Rani Eka Diansari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 1 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i1.400

Abstract

The graduates of universities have an essential role in creating entrepreneurial opportunities, so their ability to face competition needs to be improved. Therefore, higher education must provide provisions both as professionals and entrepreneurs. This study aimed to examine the effect of using e-commerce and information systems on entrepreneurial decisions. In addition, this study also examines whether there are differences between students who have businesses and others in entrepreneurial decisions which never have been discussing before. The sampling method used is purposive sampling with specific criteria. This study uses primary data by distributing questionnaires to 234 accounting students in Yogyakarta. The results of hypothesis testing show that the use of e-commerce and information systems influences entrepreneurial decisions. In addition, there are differences in entrepreneurial decisions between students who have businesses and others.
Prosocial Behavior And Determinants In The Accountability Of Village Fund Management Rani Eka Diansari; May Dina Triastuti; Vidya Vitta Adhivinna; Ratna Purnama Sari; Anandita Zulia Putri
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.253-264

Abstract

The purpose of this study is to investigate the impact of village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure on village fund management accountability. This study's population includes the entire village administration of Sleman Regency. This study is conducted in 17 villages that represent each district with the largest village fund gain under Sleman Regent Decree Number 2/Kep.KDH/A/2021 related to The Amount of Village Fund of 2021. This study used the purposive sampling method. The sample for this study consists of 106 village government officials who are active in managing village funds in accordance with the Minister of Home Affairs of the Republic of Indonesia Regulation 20 of 2018 on village fund management. This research is quantitative.  This study employed primary data, which was collected utilizing questionnaires. This study's data analysis methods included descriptive statistics, data quality, and hypothesis testing. The findings of this study reveal that Village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure all have a major impact on the accountability of village fund management.
Co-Authors Adiza Alhassan Musah Anandita Zulia Putri Asti Wulandari Ayu Putri Meylina Budiarto, Dekeng Setyo Ega Aprilia Nugroho Ervana Vivianti Hidayatullah, Muhammad Jaizah Othman Lulu Amalia Nusron May Dina Triastuti Ratna Purnama Sari Sheftyka Rispin Suzilawati Uyob Tri Sutari Vidya Vitta Adhivinna