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All Journal Jurnal Manajemen Bisnis EL-MUHASABA Widya Warta Optimum : Jurnal Ekonomi dan Pembangunan Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Analisis Bisnis Ekonomi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan BALANCE: Economic, Business, Management and Accounting Journal Community Empowerment Accounting and Finance Studies Jurnal Manajemen dan Kewirausahaan Review of Applied Accounting Research Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Borobudur Accounting Review Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Culture Accounting and Auditing Akurasi Jurnal Analisis Bisnis Ekonomi
Nur Laila Yuliani
Universitas Muhammadiyah Magelang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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Kualitas Laporan Keuangan BUMDES dan Faktor yang mempengaruhinya Dwidela Infantriani Ratmasari; Nur Laila Yuliani; Anissa Hakim Purwantini
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4892

Abstract

The existence of BUMDes can help the government in managing creative and innovative village potential, so that it can open up new jobs and absorb the workforce in rural areas. BUMDes as a village financial institution that meets the needs of micro-scale businesses are required to make financial reports of all business units in a transparent and accountable manner every month. BUMDes are also required to provide reports on the development of their business to the village community at least twice a year through village meetings. This study aims to examine the factors that influence the quality of financial reports. The purpose of this study was to examine the effect of the level of education, work experience, training, use of information technology, and internal control on the quality of financial reports at BUMDes in Magelang Regency. The data used in this study uses primary data obtained by distributing questionnaires. The population in this study were BUMDes in Magelang Regency. The sample selection technique used was purposive sampling and obtained 159 samples of BUMDes in the Magelang Regency area. The data analysis method in this research is Confirmatory Factor Analysis. Hypothesis testing in this study uses multiple linear regression analysis. The results showed that the level of education and use of information technology had no effect on the quality of financial reports. While work experience, training, and internal control have a positive effect on the quality of financial reporter).
Determinasi Pertanggungjawaban Keuangan BUMDes Ulfa Luthfiana Masjidin; Nur Laila Yuliani
Borobudur Accounting Review Vol. 1 No. 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.6354

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh perencanaan, pelaksanaan dan penatausahaan, serta penggunaan teknologi informasi akuntansi terhadap pertanggungjawaban keuangan BUMDes. Jenis penelitian ini adalah penelitian kuantitatif . Pengambilan sampel menggunakan purposive sampling yaitu pengurus yang bekerja di BUMDes Kabupaten Magelang. jumlah responden dalam penelitian ini adalah 65 responden. Teknik analisis data yang digunakan yaitu uji kualitas data meliputi uji validitas dan reliabilitas, analisis regresi linear berganda dan pengujian hipotesis meliputi koefisien determinasi, uji f dan uji t. Hasil penelitian menunjukkan bahwa pelaksanaan dan penatausahaan serta penggunaan teknologi informasi akuntansi berpengaruh positif terhadap pertanggungjawaban keuangan. Sedangkan perencanaan tidak berpengaruh terhadap pertanggungjawaban keuangan.
Gender Differences, Framing, and Responsibility in Investment Decision-Making: An Experimental Study Barkah Susanto; Naufal Afif; Betari Maharani; Nur Laila Yuliani; Muhammad Ridhwan Ab Aziz
Journal of Accounting and Investment Vol 24, No 1: January 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.735 KB) | DOI: 10.18196/jai.v24i1.15956

Abstract

Research aims: This study aims to investigate the effect of gender, framing, and responsibility on investment decision-making. Design/Methodology/Approach: This experimental study used a subject design of 2 x 2 x 2, in which 81 doctoral students participated. Furthermore, cross-tabulation was employed to analyze and examine the hypotheses.Research findings: The results revealed that positive and negative framing and responsibility levels would affect investment decision-making. This research also uncovered differences in risk preferences in decision-making between men and women. Additionally, both genders had varying preferences in making similar decisions.Theoretical contribution/Originality: Several studies have shown that when information is presented differently, here in after referred to as framing, it significantly influences decisions. However, the decision-making determination is influenced not only by framing but also by other variables. In this study, the framing variable, therefore, was tested jointly with the variables of responsibility and gender differences.
Pengaruh Pemahaman Peraturan Pemerintah tentang Dana Desa, Good Government Governance, Kualitas Sumber Daya Manusia, Teknologi Informasi terhadap Kinerja Aparatur Pemerintah Desa Rininta Eka Kusumawati; Nur Laila Yuliani
Borobudur Accounting Review Vol. 2 No. 2 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.7059

Abstract

Kinerja aparatur pemerintah desa dalam memberikan pelayanan kepada masyarakat memerlukan pengawasan karena masih adanya keluhan dari masyarakat serta adanya ketidaksinkronan antara aturan dan pelaksanaan yang dilakukan oleh aparatur pemerintah desa sehingga kinerja aparatur pemerintah dinilai buruk. Kinerja aparatur pemerintah desa terutama terkait dengan pelayanan publik, produktivitas, dan akuntabilitasnya. Penelitian ini bertujuan untuk menguji pengaruh pemahaman peraturan pemerintah tentang dana desa, good government governance, kualitas sumber daya manusia, dan teknologi informasi terhadap kinerja aparatur pemerintah desa. Penelitian ini menggunakan sampel perangkat desa pada desa di kecamatan Ngadirejo. Berdasarkan metode purposive sampling jumlah sampel yang dapat diolah dalam penelitian ini adalah 57 responden. Metode analisis data yang digunakan yaitu uji validitas dan reliabilitas, analisis regresi linear berganda dan pengujian hipotesis meliputi koefisien determinasi, uji f dan uji t. Hasil penelitian menunjukkan bahwa good government governance berpengaruh positif terhadap kinerja aparatur pemerintah desa. Sedangkan pemahaman peraturan pemerintah tentang dana desa, kualitas sumber daya manusia, dan teknologi Informasi tidak berpengaruh terhadap kinerja aparatur pemerintah desa.
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 | DOI: 10.53017/ujeb.128

Abstract

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 Kualitas Laporan Keuangan BUMDes Hapsari, Tifa Anggun; Yuliani, Nur Laila; Purwantini, Anissa Hakim
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7779

Abstract

Village-Owned Enterprises (BUMDes) play an important role in encouraging rural social and economic development, where BUMDes is one of the entities that can encourage an increase in Village Original Revenue (PAD). This study aims to empirically test and analyze the effect of human resource competence, information technology utilization, and internal control on the quality of financial reports on BUMDes in Temanggung Regency. This research is a quantitative study with data sources using primary data obtained through distributing questionnaires. The population of this study were 30 BUMDes in Temanggung Regency. The sampling technique used purposive sampling method director, secretary, treasurer, and financial staff. The number of samples in this study were 109 respondents. The data analysis method uses multiple linear regression. The results of this study indicate that human resource competence, information technology utilization, and internal control have a positive effect on the quality of financial statements.
Analisis Determinan Pencegahan Fraud Pengelolaan Dana Desa dengan Moralitas sebagai Moderasi Putri, Hanah Ladhinah; Yuliani, Nur Laila; Mranani, Muji; Anisa, Friztina
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 1 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i1.21344

Abstract

Purpose: This study aims to test empirically and analyze the effect of competence, internal control systems, religiosity, and whistleblowing on fraud prevention in managing village funds with morality as a moderating variable. Method: The research sample was village officials in Secang District, Magelang Regency using the purposive sampling method and obtained 78 respondents, while for testing the hypothesis using moderated regression analysis. Results: The results showed that competence had a positive effect on fraud prevention in managing village funds and religiosity had a negative effect on fraud prevention in managing village funds. Meanwhile, the internal control system and whistleblowing have no effect on fraud prevention in managing village funds. Morality strengthens the influence of religiosity on fraud prevention while morality weakens the influence of competence on fraud prevention in village fund management. However, morality does not moderate the influence of internal control system variables and whistleblowing on the prevention of village fund management fraud. Implications: This research is expected to add to knowledge, insight, and empirical evidence and can be a reference for further research on fraud prevention in village fund management. In addition, it is hoped that this will provide additional information and input to encourage the Village Government to improve fraud prevention in managing village funds Novelty: This research builds on previous research by adding a whistleblowing variable which is expected to improve performance and prevent fraud.
TRANSFORMATIVE BUSINESS GROWTH STAGE MODEL TO FACE UNCERTAINTY Bachtiar, Nia Kurniati; Waharini, Faqiatul Mariya; Yuliani, Nur Laila; Tai, Do Anh; Hanh, Pham Van
Jurnal Manajemen dan Kewirausahaan Vol. 26 No. 2 (2024): SEPTEMBER 2024
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jmk.26.2.107-115

Abstract

The business landscape was characterized by rapid change, intense competition, and various substitute products. These factors shortened business life cycles and hindered business growth. Therefore, there was a need for a more appropriate model that could suit the current condition. The study aimed to develop a transformative Growth Stage Model (GSM) effectively adapted to modern challenges and uncertainty. This qualitative approach involved inductive theory building with seven case studies of SME owners in Yogjakarta and Central Java. Developed models, patterns, and interview themes were built, including resilience, business performance, and leadership for the early growth, growth, and decline stages. In addition, these patterns and themes were used to develop three stages of transformative GSM known as GSM 4.0.
Pengaruh Ketahanan Usaha, Karakter Wirausaha, dan Pertumbuhan Usaha terhadap Keberlangsungan Usaha Melalui Kinerja Bisnis Maulana, Bramasta Reza; Yuliani, Nur Laila
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 1 (2023): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i1.15933

Abstract

ABSTRACTMSMEs are the primary source of the country's economy. MSMEs play an essential role in developing the potential of economic actors. The existence of the Covid-19 pandemic in Indonesia caused a decrease in MSME sales. This study aims to show the effect of corporate sustainability, entrepreneurial character and business growth on business continuity mediated by business performance. The sample used is SMEs in Purworejo and Banyumas using the slovin method. This research selects 763 respondents, consisting of Purworejo and Banyumas. The data analysis method is a path analysis test (Path Analysis) using the WARP-PLS 7.0 application. The test results show that business resilience, entrepreneurial character, and growth positively affect business continuity. Meanwhile, business performance partially mediates business resilience, entrepreneurial nature, and business growth in business continuity. ABSTRAKUMKM merupakan sumber utama perekonomian negara. UMKM berperan penting dalam mengembangkan potensi pelaku ekonomi. Adanya pandemi Covid-19 di Indonesia menyebabkan penurunan penjualan UMKM. Tujuan penelitian ini untuk menunjukkan pengaruh keberlanjutan perusahaan, karakter kewirausahaan dan pertumbuhan usaha terhadap keberlangsungan usaha dimediasi oleh kinerja bisnis. Sampel yang digunakan merupakan UMKM di Purworejo dan Banyumas menggunakan metode slovin. Sampel penelitian ini adalah 763 responden, terdiri dari purworejo dan banyumas. Metode analisis data yang digunakan adalah uji analisis jalur (Path Analysis) dengan menggunakan aplikasi WARP-PLS 7.0. Hasil uji menunjukkan bahwa ketahanan usaha, karakter wirausaha dan pertumbuhan usaha berpengaruh positif terhadap kelangsungan usaha.  Sedangkan kinerja bisnis memediasi parsial ketahanan usaha, karakter wirausaha, dan pertumbuhan usaha terhadap keberlangsungan usaha.
Pengaruh Literasi Keuangan Dan Pengelolaan Keuangan terhadap Keberlanjutan Usaha Nurfadhilah, Ilfi; Yuliani, Nur Laila; Muhdiyanto, Muhdiyanto; Shofiyani, Dianah; Hana, Marissa Tri; Nugraheni, Nur Aisah; Candra, Septian Dwi
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2138

Abstract

Business sustainability Refers to the ability of an organization or company to operate in the long term by paying attention to the strategy and implementation carried out. This research aims to find out the influence of financial literacy on business desires, and determine the influence of financial management on business desires. This research uses quantitative methods. The population of this research is the Balcondes managers in 20 Balcondes in Borobudur. The sample in this study was 70 respondents using a purposive sampling method. The analytical tool used is SPSS 25. The results of this research show that financial literacy has no effect on business termination, and financial management has an effect on business termination
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