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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) 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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Pentingnya Integritas Untuk Mengurangi Kecurangan Akuntansi Pada Perusahaan Dekeng Setyo Budiarto; Zidni Husnia Fachrunnisa; Ningrum Pramudiati; Anandita Zulia Putri; Muhammad Arif Nur Hidayat
UPY Business and Management Journal (UMBJ) Vol. 2 No. 2 (2023): 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.v2i2.4622

Abstract

Tujuan: Saat ini, kecurangan masih menjadi masalah yang serius karena mengganggu kinerja jangka panjang organisasi. Penelitian ini bertujuan untuk menguji hubungan antara pengendalian internal, keadilan organisasi, integritas, dan kepatuhan terhadap aturan akuntansi dengan kecenderungan kecurangan akuntansi Metode: Obyek penelitian ini adalah Bank Rakyat Indonesia Cabang Wonosari, Kabupaten Gunungkidul. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan 53 kuesioner kepada karyawan Bank. Penelitian ini menggunakan analisis kualitas data dengan uji validitas dan reliabilitas serta uji hipotesis menggunakan analysis regresi linier berganda Hasil: Hasil penelitian menunjukkan bahwa inegritas dan pengendalian internal berpengaruh terhadap kedenderungan adanya fraud, namun ketaatan aturan dan keadilan organisasi tidak berpengaruh terhadap kecenderungan fraud Implikasi: Implikasi untuk organisasi adalah perlu adanya jaminan bahwa pegawai memiliki integritas yang baik dan system pengendalian internal yang memadai agar kemungkinan adanya fraud dapat dikurangi
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.
Peran motivasi, karakteristik wirausaha, dan kemampuan usaha dalam meningkatkan keberhasilan usaha industri kecil Dekeng Setyo Budiarto; Yolla Pratiwi
Jurnal Manajemen Bisnis dan Kewirausahaan Vol 7 No 4 (2023): Jurnal Manajemen Bisnis dan Kewirausahaan
Publisher : Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmbk.v7i4.23670

Abstract

The role of MSMEs which is very important for the progress of a country’s economy is a widely researched topic, especially the ability of owners to manage their business. This study aimed to examine the effect of motivation and business characteristics on the business ability of SME owners. Furthermore, this research also investigates the impact of business capability on business success. This study used a questionnaire given to 101 MSMEs owners throughout the Special Region of Yogyakarta, which consists of 4 regencies and one city. This research hypothesis will be tested with the Smart-PLS. The research results prove that business motivation and business characteristics have a significant impact on business ability, furthermore, business ability also has a substantial effect on business success. Peran UMKM yang sangat penting bagi kemajuan perekonomian suatu negara menjadi topik yang banyak diteliti terutama kemampuan pemilik dalam mengelola usahanya. Tujuan penelitian ini adalah menguji pengaruh motivasi dan karakteristik usaha terhadap kemampuan usaha pemilik UKM. Selanjutnya, penelitian ini juga menguji dampak kemampuan usaha terhadap keberhasilan usaha. Penelitian ini menggunakan kuesioner yang diberikan kepada 101 pemilik UMKM di seluruh Daerah Istimewa Yogyakarta yang terdiri dari 4 kabupaten dan 1 kota madya. Hipotesis penelitian akan dibuktikan dengan bantuan SmartPLS. Hasil penelitian membuktikan bahwa motivasi usaha dan karakteristik usaha berdampak signifikan pada kemampuan usaha, selanjutnya kemampuan usaha juga memberikan efek yang signifikan pada keberhasilan usaha.
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
Co-Authors Adelia Nurliani Afiani Putri Agesti Dwi Setyaningrum An Nisa Prita Savira Anandita Zulia Putri Arista Natia Afriany Asti Wulandari Atika Anisaulfitria Putuyana Ayu Putri Meylina Ayuk Amanda Citra Setia Mulyani Devi Damayanti Ervana Vivianti Fitri Nurmalisa Isnaini Nur Zulaika 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 Widyadhana Subiyanto Yennisa Yennisa Yolla Pratiwi Yona Setyoningtyas Zidni Husnia Fachrunnisa