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ANALISIS DETERMINASI KEANDALAN DAN TIMELINESS PELAPORAN KEUANGAN Nur Laila Yuliani; Barkah Susanto; Farida Farida
JAFFA Vol 4, No 2 (2016): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i2.2919

Abstract

This study is aimed at examining factors affecting the reliability and timeliness of financial reporting. These factors include human resources, utilization of information technology, internal control of accounting, organizational commitment and supporting system. The main ground of this study is an empirical study on the factors that affect the reliability and timeliness of financial reporting which have been varied in the results and increasingly important and strong public demands for accountability. The sample of this study consists of 83 employees in BLUDs around Kedu residency. The analysis of the data are measured through Partial Least Square (WarpPLS). This study provides an evidence that human resources, internal control of accounting, organizational commitment and supporting system have positive effects on the reliability of financial reporting. On the other hand, the utilization of information technology does not positively effect the reliability of financial reporting. Meanwhile, the utilization of information technology, internal control of accounting, and organizational commitment positively affects timeliness of financial reporting, while the human resources, and supporting system do no have positive effect on the timeliness of financial reporting.
ANALISIS DETERMINAN TINGKAT KEPATUHAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI Nur Laila Yuliani
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.618 KB) | DOI: 10.12928/optimum.v6i2.7824

Abstract

This study is aimed at examining the effect of consciousness, quality of service,sanction, justice and education level of taxpayers to meet the compliance in the District and City of Magelang. The main background conducting this study is motivated by empirical studies on adherence to pay taxes which is still diverse and growing importance of revenues from taxes that the government expected. This study implemented the theory of planned behavior as a grand theory. The research sample consisted of 308 individual taxpayers who performs in the District and City of Magelang. This study provides evidence that the justice and positive infl uence on the educational level of compliance to pay taxes. The awareness, quality of service, and sanctions do not affect the compliance of paying taxes.
Partisipasi Anggaran dan Kinerja Managerial di Pemerintah Daerah: Anteseden dan Pemediasi Nur Laila Yuliani; Barkah Susanto
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.799 KB) | DOI: 10.18196/jai.190194

Abstract

Budget participation has an important role especially in the local government. A higher motivation and commitment will created through budget participation in order improving performance. This study uses a structural equation modeling approach to investigate the influence of information asymmetry and leader member exchange on budget participation to managerial performance by using goal commitment and ambiguity role as mediation variables, in Working Units, Magelang Municipality Government, Central Java. Based on a questionnaire survey of 101 local government officials involved in budget preparation, we find that information asymmetry has a positive effect on budget participation. The commitment on goals mediates the relationship between budget participation and managerial performance. Otherwise budget participation has no effect on managerial performance through role ambiguity. This study also find that leader member exchange has no effect on budget participation.
TATA KELOLA PERUSAHAAN (CG) DAN TINGKAT INOVASI PERUSAHAAN Bayu Sindhu Raharja; Nur Laila Yuliani
Derivatif : Jurnal Manajemen Vol 13, No 1 (2019): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v13i1.317

Abstract

This study examines the relationship between corporate governance in explaining the level of innovation of the company. The sample in this study uses companies that have a high level of liquidity in stock trading after the authoritarian era of the "New Order". This study uses a regression analysis tool to test the relationship between the two variables. As a result, this study found that corporate governance is an important factor that influences corporate innovation. The measuring instrument used to measure corporate governance in this study is the total number of commissioners in the company. The results of this study state that the total number of commissioners or corporate governance has a positive effect on the level of innovation of the company. This finding is very important for practitioners, especially for company managers who want to develop their company's innovations. While in the theoretical aspects, these findings strengthen the theory relating to corporate governance. Keywords: Keganenan theory, Principal-Agent Theory, Commissioner, Investment
Pengaruh Kompetensi Sumber Daya Manusia dan Pedoman Akuntansi Pesantren terhadap Akuntabilitas Pesantren Nur Laila Yuliani; Mohamad Zaenal Mustofa
Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i1.746

Abstract

The accountability of Islamic boarding schools is necessary as it can increase the accountability of Islamic boarding schools. This can increase the trust of donators in Islamic boarding schools. This study aims at examining the effect of Human Resource Competence and Islamic Boarding School Accounting Standards on Accountability of Islamic Boarding Schools. The study tested a sample of boarding school administrators in the form of a foundation in Magelang Regency. The number of samples in this study were 48 respondents taken from purposive sampling method. Data were analyzed through descriptive statistical analysis, validity test, reliability test, multiple linear regression, and hypothesis testing. The results of the data analysis show that the competence of human resources and islamic boarding school accounting guidelines have a positive effect on islamic boarding school accountability.
BUMDes management to improve accountability and the economy of Tingal Kulon Hamlet, Wanurejo Village Nur Laila Yuliani; Anita Viani; Tia Arfiani; Amanda Eka Adisty; Muhammad Adiatma Setyawan; Raynaldi Ahmad Assidiqy
Community Empowerment Vol 7 No 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.245 KB) | DOI: 10.31603/ce.5565

Abstract

The purpose of the integrated community service (PPMT) activity is to provide solutions to BUMDes institutional problems related to accountability and marketing management. The targets of the program are BUMDes staff and BUMDes business units. The results are increasing accountability in BUMDes by carrying out bookkeeping using pivotables, and marketing management by utilizing social media, especially in the use of websites.
Development of digital marketing models for MSMEs to improve the community's economy Nur Laila Yuliani; Muhamad Rifki Efendi; Ocky Sanjaya; Muhamad Izdad Fuadi; Ahmad Faisal; Advent Rainaldy
Community Empowerment Vol 7 No 4 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.792 KB) | DOI: 10.31603/ce.5587

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The main objective of the Semaken Hamlet, Pucung Rejo Village Integrated Community Service program is to provide innovative marketing models using digital media. This should allow for increased product marketing. Socialization, training, and mentoring are the three methods used to provide this program. As a result of this program, MSME actors now have accounts on the marketplace as well as social media platforms such as Instagram and Facebook, which they can effectively manage. Furthermore, each MSME actor has a product brand or logo and is familiar with financial reports that present information about MSME performance and are useful for making business decisions.
Analisis Anteseden Kinerja Usaha Mikro Kecil Menengah (UMKM) Sita Indriyani; Nur Laila Yuliani; Anissa Hakim Purwantini
Review of Applied Accounting Research (RAAR) Vol 2, No 2 (2022): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.048 KB) | DOI: 10.30595/raar.v2i2.13795

Abstract

This study aims to empirically examine the effect of Ability to Prepare Financial Statements, Educational Background, E-Commerce, and Use of Accounting Information Systems on the Performance of Micro, Small and Medium Enterprises (MSMEs). This study uses a sample of Micro, Small and Medium Enterprises in Magelang City. Based on the purposive sampling method, the number of samples that can be processed in this study is 105 respondents. The method of data analysis in this study used multiple linear regression. The results of this study indicate that the ability to prepare financial statements, educational background, and e-commerce have a positive effect on the performance of Micro, Small and Medium Enterprises (MSMEs). While the use of Accounting Information Systems has no effect the performance of Micro, Small and Medium Enterprises (MSMEs).
Analysis of Determinants on Village Fund Management Accountability Dias Widiawati; Nur Laila Yuliani; Anissa Hakim Purwantini
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.265 KB) | DOI: 10.53017/ujeb.128

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Village fund management accountability is the most important focal point for village officials because it shows responsibility and success in managing village funds. Accountability is an important part in providing reports and being accountable for any success or failure in carrying out the goals that have been set by the organization previously. Factors that influence the success of village fund management accountability are village apparatus competence, control system, use of technology, community participation, village financial system and transparency.This study aims to empirically test and analyze the effect of village apparatus competence, internal control system, technology utilization, community participation, village financial system and transparency on village fund management accountability in villages in Candimulyo District. The sample of this study amounted to 108 respondents, where the sampling technique in this study used purposive sampling. The data collection method used is a questionnaire. The hypothesis testing technique in this study uses multiple linear regression analysis, F-test and t-test. Based on the tests that have been carried out, the results of the study show that the competence of the village apparatus has a positive effect on the accountability of village fund management. Based on this research, the internal control system, the use of information technology, community participation, the village financial system and transparency have no effect on the accountability of village fund management.
Anteseden Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Desa Di Kecamatan Borobudur, Kabupaten Magelang) Yunissa Fitriani, Nur Laila Yuliani; Anissa Hakim Purwantini
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1218.323 KB)

Abstract

Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh kompetensi aparatur, komitmen organisasi, pemanfaatan teknologi informasi, partisipasi masyarakat, sistem pengendalian internal, dan sistem keuangan desa terhadap akuntabilitas pengelolaan dana desa pada desa-desa di Kecamatan Borobudur, Kabupaten Magelang. Penelitian ini merupakan penelitian kuantitatif. Sumber data dalam penelitian ini menggunakan data primer yang diperoleh melalui penyebaran kuesioner. Teknik pengambilan sampel yang digunakan dalam penelitian yaitu teknik purposive sampling, sehingga sampel penelitian diperoleh sebanyak 82 responden yang meliputi kepala desa, sekretaris desa, kepala urusan keuangan, kepala urusan umum, kasi pemerintahan, kasi kesejahteraan rakyat, kasi pelayanan, kasi perencanaa, kepala dusun dan badan permusyawaratan desa pada desa di Kecamatan Borobudur, Kabupaten Magelang. Berdasarkan pengujian yang telah dilakukan, hasil penelitian menunjukkan bahwa, sistem pengendalian internal berpengaruh positif terhadap akuntabilitas pengelolaan dana desa, sistem keuangan desa berpengaruh negatif terhadap akuntabilitas pengelolaan dana desa, sedangkan kompetensi aparatur, komitmen organisasi, pemanfaatan teknologi informasi dan partisipasi masyarakat tidak berpengaruh terhadap akuntabilitas pengelolaan dana desa.
Co-Authors Abd. Rasyid Syamsuri Abdurrahman, Abdurrahman Advent Rainaldy Afafa, Rizal Wahyu Afif, Naufal Agustini, Rahmawati Dwi Agustini, Rahmawati Dwi Ahmad Faisal Al Faraby, Usama Amanda Eka Adisty Anisa, Friztina Anissa Hakim Purwantini Anita Viani Arvakni, Isti Barkah Susanto Bayu Sindhu Raharja Bella Ayu Kusuma Wardani Betari Maharani Candra, Septian Dwi Cholisna, Siti Li Dahli Suhaeli Darmadi, Ravindra Ardiana Darmawan, Wibi Devi, Ni Made Rizkie Dewi , Veni Soraya Dias Widiawati Dwidela Infantriani Ratmasari Eka Yudha Adi Setia Farida, Farida Fathima, Salsa Hanifatul Hana, Marissa Tri Hanh, Pham Van Hapsari, Tifa Anggun Khasanah, Intan Khamilatul Khikma Wintoro Kumala, Faizah Kurniawati Kurniawati Kusumaningrum, Serafica Btari Christiyani Listianto, Aris Listianto, Aris Marantika, Syaifana Diana Maulana, Bramasta Reza Mifta Shafira Putri Muhamad Izdad Fuadi Muhamad Rifki Efendi Muhammad Adiatma Setyawan Muhammad Ridhwan Ab Aziz Muhdiyanto, M Muji Mranani Naufal Afif Nia Kurniati Bachtiar Nugraheni, Nur Aisah Nurfadhilah, Ilfi Ocky Sanjaya Prasetya, Dimas Tri Prasetya, Dimas Tri Purwantini, Anissa Hakim Putri, Dila Ratnasari Catur Putri, Dila Ratnasari Catur Putri, Hanah Ladhinah Raynaldi Ahmad Assidiqy Rininta Eka Kusumawati Sefia Tiara Putri Setyaningrum, Dewi Shofiyani, Dianah Sita Indriyani Siti Noor khikmah Tai, Do Anh Tia Arfiani Ulfa Luthfiana Masjidin Utami, Pranita Siska Veni Soraya Dewi Waharini, Faqiatul Mariya Wahyuningsih, Titi Wijayati, Ratih Wijayati, Ratih