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Journal : Akmenika : Jurnal Akuntansi dan Manajemen

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.