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Contribution of Lecturer Characteristics in the Formation of Accounting Student Competency: A Study at Higher Education Institutions in Yogyakarta Special Region Susanto, Heri; Saputri, Evieana Riesty; Wicaksono, Crescentiano Agung
Journal of Accounting Inquiry Vol. 3 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2024.3.1.032-040

Purpose : This study investigates the influence of lecturer competence on student competencies in the context of online learning, addressing a research gap concerning the role of lecturers in adapting to new educational technologies. Methodology: We collected data from vocational colleges in Yogyakarta (DIY) and Central Java through comprehensive observations and questionnaires. The gathered information was analyzed using regression analysis techniques to determine the relationship between lecturers' ICT understanding, their attitudes, and the resulting impact on student competence. Findings: Our findings reveal a positive correlation between lecturers' proficiency in ICT and their attitudes, significantly affecting student competencies. The results underscore the importance of technological literacy among lecturers, who must master various online learning tools. Additionally, the attitudes displayed by lecturers play a critical role in shaping student behavior and engagement in the learning process. Novelty : This study fills a significant research gap by highlighting the essential dimensions of lecturer competence in the realm of online learning. It emphasizes the need for lecturers to adapt to technological advancements and showcases the impact of their attitudes on student engagement and respect, which are crucial for effective learning in a technology-driven era. Keywords: behavioral accounting, lecturer competence, online learning

Pengaruh Debt To Equity Rasio (Der), Return On Assets (Roa), Firm Size Terhadap Pajak Terutang Pramudya, Wisnu Haryo; Herutono, Slamet; Saputri, Evieana Riesty
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.6707

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh Debt to Equity Ratio (DER), Return On Asset (ROA) dan Ukuran Perusahaan terhadap pajak terutang dalam perusahaan kontrkator dan real estate yang mempublikasikan di Bursa Efek Indonesia (BEI) sejak tahun 2019 sampai dengan 2021. Analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Berganda. Hasil analisis menunjukkan bahwa DER tidak berpengaruh terhadap Pajak Terutang, sedangkan ROA dan Firm Size berpengaruh terhadap Pajak Terutang. Dengan demikian maka hipotesis pertama ditolak, sedangkan hipotesis kedau dan ketiga diterima. Kata Kunci: DER, ROA, Pajak Terutang, Firm Size ABSTRACT The aim of this research is to determine the effect of Debt to Equity Ratio (DER), Return on Assets (ROA) and Company Size on taxes payable in contractor and real estate companies that publish on the Indonesia Stock Exchange (BEI) from 2019 to 2021. Analysis used in this research is Multiple Regression Analysis. The analysis results show that DER has no effect on Tax Payable, while ROA and Firm Size have an effect on Tax Payable. Thus, the first hypothesis is rejected, while the second and third hypotheses are accepted. Keywords: DER, ROA, Taxes Payable, Firm Size

Urgensi Pelaporan Keuangan dalam Evaluasi Kinerja Keuangan Perusahaan Saputri, Evieana Riesty
Jurnal Akuntansi Manajerial Vol 9, No 2 (2024): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v9i2.8008

Penelitian ini bertujuan mengeksplorasi pengertian, komponen utama laporan keuangan, serta perannya dalam meningkatkan transparansi dan akuntabilitas perusahaan. Dengan menggunakan pendekatan kualitatif berbasis studi pustaka, penelitian ini menganalisis literatur dan data sekunder untuk mengidentifikasi unsur-unsur penting dalam laporan keuangan, seperti neraca, laporan laba rugi, dan laporan arus kas. Hasil penelitian menunjukkan bahwa laporan keuangan berfungsi sebagai alat komunikasi antara perusahaan dan pemangku kepentingan, mendukung tata kelola perusahaan yang baik, membangun kepercayaan, serta membantu pengambilan keputusan strategis. Selain itu, laporan keuangan yang disusun dengan baik berkontribusi pada evaluasi kinerja keuangan perusahaan dan mendukung keberlanjutan bisnis. Temuan ini menegaskan pentingnya pemahaman mendalam mengenai pelaporan keuangan sebagai dasar bagi manajemen dan pemangku kepentingan dalam merespons dinamika bisnis yang semakin kompleks.

Mekanisme Penyusunan LKD Sesuai dengan SAKD di BKAD Kabupaten Sleman Saputri, Evieana Riesty
Akuntabilitas Vol 16, No 1 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.28604

This study aims to obtain an overview of the mechanism for preparing regional financial reports in accordance with SAKD at the BKAD of Sleman Regency and also to find out the problems/obstacles that often occur when preparing financial reports at the BKAD of Sleman Regency. This study uses a qualitative method where the researcher uses several methods to collect correct and reliable information related to the study to be discussed, namely the method of interviews, observations, studies and literature. This research can be concluded that with the existence of SIKD local governments can present regional financial information including budgeting activities, budget implementation, and budget preparation which are then announced to the public.

Pendampingan Penyusunan Laporan Keuangan Pada Vigaza Farm Sleman Yogyakarta Saputri, Evieana Riesty; Niandari, Nanik; Rahimah, Rahimah; Erdi, Tio Waskito; Herbowo, Herbowo
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v3i2.368

The community service program aims to provide assistance in preparing simple financial reports for MSMEs so that they can carry out good bookkeeping. The target of this community service program is Vigaza Farm Sleman Yogyakarta which is engaged in quail farming located at Palgadin, 03/18 Sinduharjo Ngaglik Sleman Yogyakarta, 55581. The program is carried out face-to-face from March 3 to April 31, 2025. The methods used in this community service are counseling and assistance. The results of this program are that partners understand bookkeeping problems and the preparation of standard financial reports using the Ms. Excel program. Therefore, there is an improvement in the preparation of financial reports produced by Vigaza Farm Sleman Yogyakarta

Pengaruh Ukuran Perusahaan, Ukuran KAP dan Opini Audit terhadap Audit Delay Saputri, Evieana Riesty; Husaini, Ahlan; Susanto, Heri; Yuniarto, Andriono Eko
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, ukuran Kantor Akuntan Publik (KAP), dan opini audit terhadap audit delay pada perusahaan-perusahaan di Indonesia. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh negatif signifikan terhadap audit delay, yang berarti semakin besar ukuran perusahaan, semakin kecil audit delay yang terjadi. Sebaliknya, ukuran KAP tidak memiliki pengaruh signifikan terhadap audit delay. Selain itu, opini audit juga berpengaruh signifikan terhadap audit delay, di mana opini audit yang baik dapat mengurangi audit delay. Temuan ini memberikan implikasi penting bagi perusahaan, auditor, dan regulator untuk memperhatikan faktor-faktor yang mempengaruhi waktu penyelesaian audit demi meningkatkan kualitas dan kredibilitas laporan keuangan.

Mekanisme Penyusunan LKD Sesuai dengan SAKD di BKAD Kabupaten Sleman Saputri, Evieana Riesty
Akuntabilitas Vol. 16 No. 1 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i1.28604

This study aims to obtain an overview of the mechanism for preparing regional financial reports in accordance with SAKD at the BKAD of Sleman Regency and also to find out the problems/obstacles that often occur when preparing financial reports at the BKAD of Sleman Regency. This study uses a qualitative method where the researcher uses several methods to collect correct and reliable information related to the study to be discussed, namely the method of interviews, observations, studies and literature. This research can be concluded that with the existence of SIKD local governments can present regional financial information including budgeting activities, budget implementation, and budget preparation which are then announced to the public.

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