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All Journal Jurnal Akuntansi & Auditing Indonesia JEJAK Akmenika : Jurnal Akuntansi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Journal of Accounting and Investment AKUNTANSI DEWANTARA JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Dharma Bakti Jurnal Penelitian Kesejahteraan Sosial MANAJEMEN DEWANTARA Jurnal Pemberdayaan Masyarakat Proceeding of National Conference on Accounting & Finance Jurnal Berdaya Mandiri JBMR: Journal of Business and Management Review AKMENIKA UPY Business and Management Journal Bisma : Business and Management Journal COUNT: Journal of Accounting, Business and Management Journal of Business and Information System
Tri Siwi Nugrahani
Universitas PGRI Yogyakarta
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Pendampingan Berbasis Lokal untuk Pemberdayaan Ekonomi Masyarakat Glagaharjo dan Argomulyo Cangkringan Nugrahani, Tri Siwi
Akmenika Vol 11, No 2 (2014): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

The aim of this research is to propose a local based assistancy model for em-powering society’s economics to reduce poverty problem in Cangkringan Sleman, especially in Glagaharjo and Argomulyo region. This research using 23 groups of farmer to be the subject of this research. For collecting data, this research using survey and an interview method. And for analyzing data, researcher using quali-tative and quantitative descriptive method. The data analysis show that almost farmer groups who work as a farmer having monthly revenue between Rp 300.000 - Rp 500.000. It means that the average re-venue is still below the regional minimum wage (UMR) and almost of them still classified into beginner group. The economic’s activity in Glagaharjo and Argo-mulyo have formed in an unique way. There are having a rice barn in Argomulyo and planting sengon tree in Glagaharjo. The leaf of the sengon tree has used to feeding the resident’s cattle. Both the resident in Argomulyo and Glagaharjo feel that the assistancy program which is held by government, especially from depart-ment of agriculture has completely done. But it’s not the same condition in the women empowerment sector. The women empowerment has no activity and there are no sustainability condition for their economic’s activity. It means that for this sector, there are more things to do for intensively assisting them which can form in a various way, such as giving them planning, processing, and marketing. It is important too for giving them assistency in motivating and maintaining their bu-siness activity. The result show that the draft of local based assistancy model for empowering economic’s society in Argomulyo and Glagaharjo can be sustainability continued and developed for reducing poverty problem.
Analisis Efektivitas PNPM sebagai Cara Pengurangan Kemiskinan (Studi Kasus di Kecamatan Pleret Bantul) Nugrahani, Tri Siwi
Akmenika Vol 10, No 1 (2013): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

AbstrakMasalah kemiskinan sudah ada sejak dulu hingga saat ini, dan terjadi baik di kota maupun di desa bahkan di negara maju sekalipun. Di Indonesia masalah kemiskinan masih didominasi di pedesaan, karena rendahnya kualitas sumberdaya manusia, dan terbatasnya pemilikan lahan yang rata-rata kurang dari 0,5 hektar. Demikian pula kemiskinan yang terjadi di wilayah kecamatan Pleret Bantul perlu dievaluasi apakah kemiskinan di wilayah tersebut masih banyak penduduk yang miskin terutama untuk petani. Sesungguhnya pemerintah telah berupaya mengurangi kemiskinan, seperti me-ngadakan program PNPM. Namun sejauh ini pelaksanaan PNPM jarang dievaluasi terutama berkaitan dengan pengurangan jumlah kemiskinan.
Pengaruh Corporate Social Responsibility (CSR) Dan Return On Asset (ROA) Pada Good Corporate Governance (GCG) Nugrahani, Tri Siwi
Akmenika Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aimed to examine the influence of social responsibility (Corporate SocialResponssibility) and profitability (return on assets) on corporate governance (GCG).This study was performed on companies listed in the Stock Exchange in 2011-2013.Sampling method with purposive sampling and data collection methods withobservation. This study tested with multiple regression analysis to test the hypothesis ttest with significance of 5%.Hypothesis testing results show there is influence of CSR(Corporate Social Responsibility) in GCG with t test of 4.486 with 0.000 significanceand ROA affect the GCG with t value of 2.160 with 0.036 significance. These resultsindicate that the hypothesis 1 and 2 are supported. The higher CSR undertaken by thecompany the higher the GCG companies, as well as higher profitability (ROA), thehigher the GCG. Based on F test of 11.72 with a significance of 0,000 showed jointlybetween CSR and corporate governance affect the ROA. This suggests the hypothesis 3is supported. which means jointly CSR and ROA effect on corporate governance. If CSRrose by 1 then GCG will rise 0054, as well as ROA rose by 1 it will increase the GCG of0.015. Adjusted R2 value of 0.195 which demonstrates the ability of CSR (CorporateSocial Responsibility) and profitability (ROA) can explain GCG amounted to 19.50%,while the remaining 80.50% is explained by other variables.
Pengaruh Dewan Komisaris dan Komite Audit pada Kualitas Laporan Keuangan Nugrahani, Tri Siwi
Akmenika Vol 14, No 1 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aimed to examine the effect of board of directors and the audit committeeon the quality of financial reporting. This research was conducted at the company'slisting on the Stock Exchange in 2011-2014. The sampling method with purposivesampling and data collection methods with observation. This study tested withmultiple regression analysis to test the hypothesis t test with significance of 5 % .Results of hypothesis testing showed that there BOC influence on quality of financialreports is proxied by Return On Investments (ROI) by t test is 3,644 and significance0,000. However, the Audit Committee did not effect the quality of financial statementswith t test is 1.168 and with 0.246 significance. These results indicate that the firsthypothesis was supported, but the second hypothesis is not supported. The higher theBOC role in the company, the higher the Quality of Financial Statements, but if therole of the Audit Committee of the higher will not improve the quality of financialstatements (proxied by ROI). Based on F test amounted to 7.538 with significance of0,001 showed jointly between the Board of Commissioners and the Audit Committeeare effect on Quality of Financial Statement. This suggests the hypothesis 3 issupported. If the BOC rose by 1 then the quality of the Financial Statements (ROI)will go up 0159, but if the Audit Committee to rise by 1 it will not increase ROI.Adjusted R2 value of 0.142 which indicates the ability of the Board of Commissionersand the Audit Committee may explain the ROI of 14.20%, while the remaining85.80% is explained by other variables.
Potential of Social Capital and Community Participation in Village Development Nugrahani, Tri Siwi; Suharni, Suharni; Saptatiningsih, Rosalia Indriyati
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 12, No 1 (2019): March 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v12i1.15775

Abstract

This study aims to evaluate the development program of Tlogoadi Sleman village which is related to social capital and community participation. Social capital as the potential of natural resources and human resources, while community participation is the activity of individuals or groups in village development programs. The research subjects consisted of 12 hamlet heads in Tlogoadi village, and data collection using questionnaire methods and in-depth interviews. Data analysis was descriptive quantitative and qualitative. The results showed that the average social capital of 80% supports the development activities of the village of Tlogoadi and 85% involves community participation. Evaluation based on the utilization of resource potential carried out by Tlogoadi village shows that 75% of the potential of natural resources and human resources are used in rural development which can reduce poverty. Future studies need to be tested on community members from each hamlet to find out the consistency of the results.
Pengaruh Dewan Komisaris dan Komite Audit pada Kualitas Laporan Keuangan Nugrahani, Tri Siwi
AKMENIKA Vol 14, No 1 (2017)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aimed to examine the effect of board of directors and the audit committee on the quality of financial reporting. This research was conducted at the company's listing on the Stock Exchange in 2011-2014. The sampling method with purposive sampling and data collection methods with observation. This study tested with multiple regression analysis to test the hypothesis t test with significance of 5 % .
KUMPULAN DASA WISMA DAN SETU LEGI SEBAGAI MODAL SOSIAL DI DUSUN BRAJAN Nugrahani, Tri Siwi; Umam, M Sulkhanul
Jurnal Berdaya Mandiri Vol 2, No 2 (2020): Jurnal Berdaya Mandiri (JBM)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.155 KB) | DOI: 10.31316/jbm.v2i2.769

Abstract

The success of village development planning accompanied by community empowerment will improve the economy of the community in the region, which in turn can reduce economic inequality. Rural development is inseparable from the role of village communities as one of social capital. Dasa Wisma and Setu Legi Association is a place for social capital and community empowerment to improve the group's economy. However, as the economic drivers of the Brajan hamlet community in Potorono Village, the group experienced problems about the lack of orderliness of members because there were no written regulations and the absence of financial reports as a measurement of group assets. So that assistance to improve administration as a group's financial accountability and SOP for lending is absolutely necessary. The results of community service activities indicate that with the formulation of SOPs, it is expected that the lending mechanism will be obeyed by members and the borrower will be orderly in installments, as well as by preparing the group's financial statements, the assets owned can be identified. So that the group's financial development can be seen and allocated for more productive needs.
Pengaruh Corporate Social Responsibility (CSR) dan Return on Asset (ROA) pada Good Corporate Governance (GCG) Nugrahani, Tri Siwi
Akmenika: Jurnal Akuntansi dan Manajemen Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v13i1.1223

Abstract

This study aimed to examine the influence of social responsibility (Corporate Social Responssibility) and profitability (return on assets) on corporate governance (GCG). This study was performed on companies listed in the Stock Exchange in 2011-2013. Sampling method with purposive sampling and data collection methods with observation. This study tested with multiple regression analysis to test the hypothesis t test with significance of 5%.Hypothesis testing results show there is influence of CSR (Corporate Social Responsibility) in GCG with t test of 4.486 with 0.000 significance and ROA affect the GCG with t value of 2.160 with 0.036 significance. These results indicate that the hypothesis 1 and 2 are supported. The higher CSR undertaken by the company the higher the GCG companies, as well as higher profitability (ROA), the higher the GCG. Based on F test of 11.72 with a significance of 0,000 showed jointly between CSR and corporate governance affect the ROA. This suggests the hypothesis 3 is supported. which means jointly CSR and ROA effect on corporate governance. If CSR rose by 1 then GCG will rise 0054, as well as ROA rose by 1 it will increase the GCG of 0.015. Adjusted R2 value of 0.195 which demonstrates the ability of CSR (Corporate Social Responsibility) and profitability (ROA) can explain GCG amounted to 19.50%, while the remaining 80.50% is explained by other variables.
PENGEMBANGAN PENDEKATAN KREATIF INOVATIF UNTUK MENINGKATAN JIWA KEWIRAUSAHAAN Rahmawati, Selly; Nugrahani, Tri Siwi
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 7 No. 2 (2019)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v7n2.p129-144

Abstract

Penelitian ini dilaksanakan dengan tujuan untuk mengetahui bagaimana mengembangan pendekatan kreatif inovatif dalam meningkatkan jiwa kewirausahaan serta untuk mengetahuai keefektifan pendekatan tersebut dalam meingkatkan jiwa kewirausahaan. Latar belakang penelitian ini adalah karena pembelajaran pendidikan kewirausahaan yang telah dilaksanakan hanya menekankan pada aspek kognitifnya saja. Selaian itu rendahnya minat mahasiswa dalam mengikuti hibah PKM dan KBMI juga menjadi salah satu indikasi bahwa jiwa kewirausahaan mahasiswa kurang.Penelitian ini menggunakan metode penelitian R&D atau penelitian pengembangan yang menggunakan model four D yaitu define, desig, develop dan dessiminate. Teknik pengumpulan data dalam penelitian ini adalah dengan menggunakan angket. Teknik analisis data yang digunakan adalan analisis deskriptif kualitatif dan analisis statistik inferensial dengan menggunakan independent sample t-test. Hasil penelitian ini adalah 1) Pengembangan pendekatan kreatif inovatif untuk meningkatkan jiwa kewirausahaan dilaksanakan dengan four D yaitu define, design, develop dan desseminate; 2)Pendekatan kreatif inovatif sangat efektif untuk meningkatkan jiwa kewirausahaan.
Pengaruh Love Of Money, Machiavellian, Pemahaman Perpajakan, Tarif Pajak, dan Self Assessment System Terhadap Tax Evasion Devi Styarini; Tri Siwi Nugrahani
AKUNTANSI DEWANTARA Vol 4 No 1 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 1 APRIL 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i1.5343

Abstract

Pajak merupakan pendapatan negara yang berasal dari dalam negeri dan digunakan untuk membiayai pengeluaran negara guna meningkatkan pertumbuhan ekonomi suatu negara. Namun, realitanya masih banyak wajib pajak yang melanggar kewajiban untuk membayar pajak dengan melakukan tindakan penggelapan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh love of money, machiavellian, pemahaman perpajakan, tarif pajak, dan self assessment system terhadap penggelapan pajak. Penelitian ini dilaksanakan di KPP Pratama Klaten. Teknik pengambilan sampel dengan menggunakan metode accidental sampling. Populasi yang digunakan dalam penelitian ini adalah seluruh wajib pajak orang pribadi dengan jumlah sampel 100 orang. Teknik analisis data dengan menggunakan analisis regresi linier berganda, pengujian data dilakukan dengan bantuan SPSS 20. Hasil penelitian membuktikan bahwa terdapat pengaruh secara persial antara variabel love of money, machiavellian, dan self assessment system terhadap tax evasion. Namun, pemahaman perpajakan dan tarif pajak tidak berpengaruh terhadap tindakan tax evasion.Kata kunci: love of money, machiavellian, pemahaman perpajakan, tarif pajak, self assessment system, penggelapan pajak.
Co-Authors Al Ma'arif, Abd. Army Annisa Rachmawati Azizah Aizatun Nurhafizah Baniady Gennody Pronosokodewo Catur Endang Setyaningrum Devi Styarini Eko Wahyunanto Prihono Evi Grediani Faizal Ardiyanto Firdaus, Taslim Grediani, Evi Hadri Kusuma Herman Budi Susetyo Imanda Firmantyas Putri Imanda Firmantyas Putri Pertiwi Inayat Hanum Indriati Ismiyati Nur Rohmah Johan Arifin Khoirinida Isnaini Atiqoh M. Sulkhanul Umam Muhammad Iqbal Birsyada Ningrum, Natalia Ratna Nurhayati Nurhayati Nustini, Yuni Pronosokodewo, Baniady Gennody Purwanti, Yuni Ratna Purnama Sari Rifqi Muhammad Rosalia Indriyati S Saptatiningsih, Rosalia Indriyati Selly Rahmawati Setia Wardani Sri Rejeki Suharni Suharni Suryono Suryono Teguh Erawati Wibawa, Wibawa Yora Tri Tunggal Dewi