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All Journal AKUNTABILITAS Journal of Economics, Business, & Accountancy Ventura Journal of Auditing, Finance, and Forensic Accounting Jurnal Riset Akuntansi Terpadu Jurnal Ilmiah Ekonomi dan Bisnis AKUNTANSI DEWANTARA Akuntabel : Jurnal Ekonomi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Akuntansi dan Bisnis (JRAMB) Jurnal Riset Akuntansi Mercu Buana Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Bisnis Accounting Global Journal Jurnal Manajemen Bisnis dan Kewirausahaan International Journal of Business Economics (IJBE) Airlangga Journal of Innovation Management Telaah Bisnis Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik UBMJ (UPY Business and Management Journal)
Budiarto, Dekeng Setyo
Universitas PGRI Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Antecedent Factors Affecting the Quality of Village Funding Reports Information Budiarto, Dekeng Setyo; Oviana, Krismonita; Suparjito, Suparjito
Jurnal Riset Akuntansi Terpadu Vol 17, No 1 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i1.21921

Abstract

Researchers are interested in studying the accountability of village money management because there is still fraud involving village officials. The antecedent elements that affect fraud prevention in the financial management of village funds are examined in this study. The impact of fraud prevention on the accuracy of the information in village fund financial reports is also examined in this study. 22 villages in Bantul Regency received questionnaires as part of the research project. 51 respondents, who were members of the village machinery responsible for creating financial reports for the village fund, responded to the questionnaires after they were distributed. Convenience sampling was used in the sampling process. In this work, smart PLS was used to examine structural techniques for data analysis. Increasing competence, control, and morality have an impact on preventing fraud in the financial administration of village funds, and preventing fraud has an impact on the quality of information on village fund reports, according to the research's findings. The findings of this study have significance for village governments to raise the standard of their human resources and oversight to enhance village finance management
Pengujian Struktural pada Komitmen Manajemen, Transparansi dan Akuntabilitas Pemerintah Daerah Budiarto, Dekeng Setyo; Damayanti, Devi
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3361.496 KB) | DOI: 10.20961/jab.v20i1.508

Abstract

Accountability and transparency of government agencies are an essential part to creating good governance. This research was conducted to determine the effect of management commitment and legislative mandate (regulation) on accountability and transparency in government agencies (SKPD) regency/city in the special region of Yogyakarta. This research is a quantitative study with the population are covering all government organization employees in Yogyakarta. The sampling technique is using a purposive sampling method with specific criteria. The hypothesis was testing using SEM-PLS. Analysis of research data involved 120 officials of all SKPD in Yogyakarta. The study shows that commitment to management has a significant effect on accountability and transparency. Regulation has a significant effect on transparency but does not affect the accountability of government agencies.Akuntabilitas dan transparansi instansi pemerintah merupakan bagian yang penting dalam mewujudkan tata kelola pemerintahan yang apik. Penelitian ini dilakukan untuk mengetahui pengaruh komitmen manajemen dan mandat legislatif (regulasi) terhadap akuntabilitas dan transparansi pada SKPD kabupaten/kota di Daerah Istimewa Yogyakarta. Penelitian ini merupakan penelitian kuantitatif dengan populasi penelitian meliputi seluruh pejabat SKPD kabupaten/kota di Daerah Istimewa Yogyakarta. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria tertentu. Hipotesis diuji menggunakan SEM-PLS. Penelitian melibatkan 120 pejabat SKPD kabupaten/kota di Daerah Istimewa Yogyakarta. Hasil analisis menunjukkan bahwa komitmen manajemen berpengaruh signifikan terhadap akuntabilitas dan transparansi. Regulasi berpengaruh signifikan terhadap transparansi, namun tidak berpengaruh signifikan terhadap akuntabilitas.
Digital Financial Literacy and Sustainability: The Mediation Role of SMES' Performance Dekeng Setyo Budiarto; Tiwi Rossiani
Airlangga Journal of Innovation Management Vol. 7 No. 2 (2026): Airlangga Journal of Innovation Management
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ajim.v7i2.90365

Abstract

As key drivers of employment, MSMEs play a vital role in developing countries, including Indonesia. Technological advancements challenge MSME owners to adapt their strategies to customer needs to remain viable. The purpose of this study is to examine the mediating effect of performance in assessing the influence of digital financial literacy on sustainability. We collected questionnaires from 216 MSME owners in Yogyakarta's creative industry. The questionnaires were distributed via two methods: offline and online via Google Forms. The questionnaire data were analyzed using PLS-SEM to test the research hypothesis. The results indicate that digital financial literacy positively affects sustainability. Furthermore, performance mediates the relationship between digital financial literacy and sustainability. The results of the mediation test show a VAF of 36.8%, indicating that the relationship between digital financial literacy and sustainability is partially mediated by performance. The results provide implications for MSME owners to improve their digital financial literacy, as rapid technological developments enable them to survive in uncertain environmental conditions. This study makes a methodological contribution by extending previous research through simultaneous testing and examination of mediation effects, which remain underexplored in the context of creative-industry MSMEs in Yogyakarta, Indonesia.
Maintaining the Performance and Sustainability of MSMEs with E-Commerce: Research during the Covid-19 Pandemic Dekeng Setyo Budiarto; Ervana Vivianti; Rani Eka Diansari
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.2463

Abstract

Even though they have a considerable contribution to economic growth, MSMEs have various business sustainability problems. This study aims to test whether e-commerce, information technology, business network affects performance. Besides, this study also examines the effect of performance on business sustainability. The data were obtained employing a questionnaire given to 193 MSMEs owners in Yogyakarta. This research was conducted during the COVID-19 pandemic so that questionnaires were distributed both online and offline. The analysis results using PLS show that e-commerce and business networks affect performance, while information technology does not affect performance. Furthermore, performance affects the sustainability of SME businesses. This research implies that there is still need for support from the government so that MSMEs can take advantage of e-commerce and expand business networks to survive during the Covid-19 pandemic
Peran Struktur Modal dan Tata Kelola Perusahaan Perbankan di Indonesia lu'lu'ul Jannah; Dekeng Setyo Budiarto; Baniady Gennody Pronosokodewo; Annisa Amalia Sholihah
UPY Business and Management Journal (UMBJ) Vol. 5 No. 1 (2026): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v5i1.8512

Abstract

Tujuan: Penelitian ini memiliki tiga model penelitian untuk menganalisis pengaruh komite audit independen dan financial leverage terhadap tax aggressiveness dan nilai perusahaan pada sektor perbankan di Indonesia. Penelitian ini tidak hanya menguji pengaruh langsung komite audit independen dan financial leverage terhadap tax aggressiveness dan nilai perusahaan, tetapi juga menelaah hubungan kausalitas di antara variabel-variabel tersebut untuk melihat apakah tax aggressiveness berperan sebagai variabel yang dipengaruhi oleh leverage dan komite audit independen, serta bagaimana interaksi antarvariabel tersebut pada akhirnya memengaruhi nilai perusahaan. Metodologi: Penelitian ini menggunakan pendekatan kuantitatif menggunakan data sekunder dan menggunakan teknik penyampelan purposive sampling dengan sampel 47 perusahaan perbankan selama 7 tahun. Penelitian ini menggunakan analisis regresi linier berganda dengan 3 model regresi Temuan: Hasil analisis regresi linier model pertama yaitu menyatakan bahwa financial leverage berdampak negatif terhadap komite audit independen; pengujian model kedua menunjukkan bahwa financial leverage berdampak negatif pada tax aggressiveness, sedangkan komite audit independen tidak berdampak pada tax aggressiveness; dan pengujian model ketiga menunjukkan bahwa komite audit independen berdampak negatif terhadap nilai perusahaan Orisinalitas: Pendekatan ini memberikan kontribusi akademis baru, karena menghubungkan aspek tata kelola perusahaan, struktur pendanaan, dan kebijakan pajak dalam satu kerangka konseptual yang komprehensif dengan tiga model penelitian. Model penelitian pertama yaitu model regresi yang menguji pengaruh financial leverage terhadap komite audit independen; model penelitian kedua yaitu model regresi yang menguji pengaruh financial leverage dan komite audit independen terhadap tax aggressiveness; dan model penelitian ketiga yaitu model regresi yang menguji pengaruh komite audit independen terhadap nilai perusahaan. Oleh karena itu, pada penelitian ini memiliki dua variabel dependen yaitu tax aggressiveness dan nilai perusahaan. 
Digital Technologies Application and Competitive Advantage for MSMEs Sustainability and Market Performance Dekeng Setyo Budiarto; Ayuk Amanda; Norraini Nordin
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 18 No 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v18i2.2023.pp169-178

Abstract

The development of digital technology and intense competition have forced owners of small firms (MSMEs) to adapt technological developments to compete with competitors quickly. This study examines the effect of digitalization and competitive advantage on market sustainability and performance. This study used a qualitative method by distributing questionnaires to 166 MSMEs owners in Indonesia. The finding of this research indicate that digitalization and competitive advantage affect sustainability and market performance. This study's results suggest to MSMEs owners that technological proficiency is crucial for companies to survive in an uncertain environment.
Co-Authors Adelia Nurliani Afiani Putri Agesti Dwi Setyaningrum An Nisa Prita Savira Anandita Zulia Putri Annisa Amalia Sholihah Arista Natia Afriany Asti Wulandari Atika Anisaulfitria Putuyana Ayu Putri Meylina Ayuk Amanda Baniady Gennody Pronosokodewo Citra Setia Mulyani Damayanti, Devi Ervana Vivianti Fitri Nurmalisa Isnaini Nur Zulaika lu'lu'ul Jannah Luki Indarti Lulu Amalia Nusron Melinda Dwi Puspitasari Muhammad Arif Nur Hidayat Norraini Nordin Nuryaningsih Hidayati Oviana, Krismonita Pramudiati, Ningrum R. Rindayanti Rani Eka Diansari Ratna Purnama Sari Rizkika Apriliana Rochmatul Isnaeni Shinta Suryaningrum Sri Widodo Suparjito, Suparjito Tiwi Rossiani Widyadhana Subiyanto Yennisa Yennisa Yolla Pratiwi Yona Setyoningtyas Zidni Husnia Fachrunnisa