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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi INTEGRALISTIK JPK (Jurnal Pancasila dan Kewarganegaraan) Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Sosial dan Abdimas CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Public and Business Accounting Jurnal REP (Riset Ekonomi Pembangunan) Ecoducation
Bharata, Risma Wira
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING Bharata, Risma Wira; Pramudyastuti, Octavia Laksmi; Sunaningsih, Suci Nasehati
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.183 KB) | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

Penelitian ini mempunyai tujuan untuk mencari pengaruh partisipasi anggaran terhadap senjangan anggaran dengan komitmen organisasi sebagai variabel intervening pada sekolah inklusi di Kabupaten Gunungkidul. Penelitian ini menggunakan metode survai dengan menyebarkan kuesioner yang terdiri dari 6 item pertanyaan untuk senjangan anggaran, 5 item pertanyaan untuk partisipasi anggaran, dan 9 item pertanyaan untuk komitmen organisasi. Sampel penelitian ini adalah 100 kepala sekolah inklusi dan 10 pegawai dinas pendidikan yang menangani anggaran sekolah inklusi. Penentuan sampel menggunakan purposive sampling. Setelah data terkumpul, selanjutnya diolah menggunakan analisis jalur atau Partial Least Square (PLS) dengan software PLS 3.0 Penelitian ini menghasilkan bahwa partisipasi anggaran mempunyai pengaruh terhadap senjangan anggaran dengan nilai t-statistic 0.431, partisipasi anggaran terhadap komitmen organisasi 0.866  dan komitmen organisasi berpengaruh terhadap senjangan anggaran dengan t-statistic 0.822, ketiga hipotesis ini tidak terdukung (hipotesis tidak ditterima) karena mempunyai nilai kurang dari1,64
Analisis Partisipasi Penyandang Disabilitas Dalam Perencanaan Pembangunan di Kabupaten Gunungkidul Bharata, Risma Wira; Rani, Utpala; Priyono, Nuwun; Novitaningtyas, Ivo
Integralistik Vol 32, No 2 (2021): Juli 2021
Publisher : Civic Education Program, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/integralistik.v32i2.28818

Abstract

Penelitian ini bertujuan untuk menganalisis partisipasi atau keterlibatan dari penyandang disabilitas dalam perencanaan pembangunan di Kabupaten Gunungkidul. Penelitian dilakukan terhadap kelompok penyandang disabilitas dan organisasi perangkat daerah di kabupaten Gunungkidul. Kuesioner didistribusikan kepada responden sebagai teknik pengumpulan data, sedangkan teknik penentuan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa sebagian responden dari penyandang disabilitas mengusulkan ketersediaan sarana dan prasana yang dapat diakses oleh para penyandang disabilitas. Selain itu, pemberdayaan ekonomi para penyandang disabilitas juga menjadi usulan yang cukup banyak disebutkan para responden. Lebih lanjut, hasil penelitian memberikan implikasi bagi Pemerintah Kabupaten Gunungkidul untuk meningkatkan keterlibatan dari para penyandang disabilitas dalam perencanaan pembangunan daerah. Hal tersebut diperlukan karena keterlibatan para penyandang disabilitas masih belum efektif untuk mengakomodasi kebutuhan mereka.
Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Intervening Bharata, Risma Wira; Pramudyastuti, Octavia Laksmi; Sunaningsih, Suci Nasehati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i1.1879

Abstract

Penelitian ini mempunyai tujuan untuk mencari pengaruh partisipasi anggaran terhadap senjangan anggaran dengan komitmen organisasi sebagai variabel intervening pada sekolah inklusi di Kabupaten Gunungkidul. Penelitian ini menggunakan metode survai dengan menyebarkan kuesioner yang terdiri dari 6 item pertanyaan untuk senjangan anggaran, 5 item pertanyaan untuk partisipasi anggaran, dan 9 item pertanyaan untuk komitmen organisasi. Sampel penelitian ini adalah 100 kepala sekolah inklusi dan 10 pegawai dinas pendidikan yang menangani anggaran sekolah inklusi. Penentuan sampel menggunakan purposive sampling. Setelah data terkumpul, selanjutnya diolah menggunakan analisis jalur atau Partial Least Square (PLS) dengan software PLS 3.0 Penelitian ini menghasilkan bahwa partisipasi anggaran mempunyai pengaruh terhadap senjangan anggaran dengan nilai t-statistic 0.431, partisipasi anggaran terhadap komitmen organisasi 0.866 dan komitmen organisasi berpengaruh terhadap senjangan anggaran dengan t-statistic 0.822, ketiga hipotesis ini tidak terdukung (hipotesis tidak ditterima) karena mempunyai nilai kurang dari1,64
ANALYSIS OF THE EFFECTIVENESS OF REGIONAL FINANCIAL BUDGETING THAT SUPPORTS THE FULFILLMENT OF THE RIGHTS OF PERSONS WITH DISABILITIES IN MAGELANG REGENCY Listiani, Alita Firda; Bharata, Risma Wira
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 1 (2022): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i1.395

Abstract

Persons with disabilities are included in the group with Social Welfare Problems (PMKS). Article 26 of the Draft Law on Persons with Disabilities explains that both the central government and local governments have an obligation to carry out planning, respect, protect, and fulfill the rights of persons with disabilities. In this regard, it is necessary to coordinate from the central level to the regional level for the realization of the use of the budget in carrying out various rights fulfillment, respect and protection for persons with disabilities. This study aims to determine the level of effectiveness calculated from the comparison of the total budget and its realization for persons with disabilities in Magelang Regency. This research is quantitative research by adopting descriptive method. The results of the calculation on the effectiveness analysis show a figure of 100% in 2021 and 55.1% in the period January-June 2022 which means that the total budget and its realization have met the effective results for persons with disabilities in Magelang Regency.
THE EFFECT OF SOLVABILITY ON ASSET MANAGEMENT ON THE OBLIGATION OF SALATIGA CITY GOVERNMENT: (Empirical Study on Salatiga City Government for the 2021-2022 Period) Saputri, Septia Ragil; Sari, Kamala Aprelia; Bharata, Risma Wira
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 3 (2023): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i3.640

Abstract

The financial statements of local governments include assets that represent their economic wealth, which are presented in the balance sheet. However, the balance sheet of Salatiga City's local government financial statements shows an increase in inventory, long-term investments, fixed assets, and other assets. This study aims to examine the financial condition of the Salatiga City area and assess the Salatiga City Government's ability to fulfill its debts or obligations using the solvency ratio. The research method employed in this study is quantitative with a descriptive approach, involving the analysis of numerical data through calculations. The results indicate that the financial condition of the Salatiga City Regional Government demonstrates optimization in the management of current assets, as evidenced by a decrease in the solvency ratio. However, the Salatiga City Regional Government should implement strategies and improve the management of current assets and cash to enhance its ability to meet short-term and long-term financial obligations. The decline in asset value in 2021 in the Salatiga City Regional Government can be attributed to a decrease in current assets and cash.
ANALISIS RASIO KEUANGAN PADA ANGGARAN PENDAPATAN DAN BELANJA DAERAH UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH: (Studi Kasus pada Pemerintah Kabupaten Magelang Tahun Anggaran 2018-2020) Ula, Nuzul Nikmatul; Bharata, Risma Wira
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i5.151

Abstract

This study aims to assess the financial performance of the Magelang Regency government using financial ratio analysis based on the Realization Report of the Magelang Regency Regional Revenue and Expenditure Budget for the 2018-2020 Fiscal Year. The data collection method used is documentary. In the analytical approach, a quantitative approach is used by calculating the Regional Financial Independence Index, PAD Performance Index and Regional Financial Performance Index. Based on the results of measurements and analyses of regional financial performance, it is possible to conclude that the Magelang Government's independence in terms of financial capabilities remains very low in order to meet the region's, government's, development, and social development needs. As a result, Magelang Regency's level of effectiveness and efficiency in regional financial management is classified as less effective. The Magelang Regency Spending Efficiency Ratio for 2018-2020 demonstrates that the Magelang Regency Government is perceived to have squandered its budget.
TATA KELOLA BADAN USAHA MILIK DESA DENGAN PERSPEKTIF GOOD GOVERNANCE (BUMDES SUMBER SEJAHTERA) DI DESA GENITO, KECAMATAN WINDUSARI, KABUPATEN MAGELANG Setiawan, Dedek; Bharata, Risma Wira
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 6 (2022): November 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i6.198

Abstract

This research aims to determine the implementation of Village Owned Enterprises (BUMDes) governance with the perspective of Good Governance at Sumber Sejahtera BUMDes in Genito Village. The village founded BUMDes as a legal body to manage enterprises, utilize assets, develop investment and production, and offer services for the welfare of rural communities. Meanwhile, good governance is a set of practices used to make choices in both commercial and public organizations. The qualitative method was applied in this study. In this study, the researchers applied three theories: people's welfare, decision-making processes, and policy implementation governance. The study results demonstrate that People's Welfare, under the management of BUMDes Sumber Sejahtera in Genito Village, is in compliance with the people's welfare principle, namely that all BUMDes actions are centered on boosting community economic productivity. Decision Making Process, all choices in the management of the Sumber Sejahtera BUMDes are determined after deliberation in order to establish a mutual agreement for mutual prosperity. Policy Implementation Procedures, there is a management structure in the management of the Sumber Sejahtera BUMDes, each of which is responsible for executing policies at the BUMDes.
CUSTOMER PERCEPTIONS OF BANK SYARIAH INDONESIA MAGELANG SUDIRMAN SUB-BRANCH OFFICE FOR TELLER TRANSACTION SERVICES USING DIGITAL SYSTEMS Setiawan, Dicky; Bharata, Risma Wira; Setyawan, Supanji
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.484

Abstract

The aim of this study is to uncover the phenomenon underlying the slow growth and development of Bank Syariah Indonesia (BSI) customers in Magelang Sudirman Sub-branch Office. As such, the facts obtained will be more meaningful and can be used as a basis in developing Indonesian Islamic banking operations. The data analysis technique used is descriptive qualitative-interpretive conducted by controlled interviews through questionnaires. The population in this study were Magelang Sudirman Sub-branch Office customers in the Magelang area, Meanwhile, the sample in this research were Magelang Sudirman Sub-branch Office customers who deposit funds and/or borrow funds from Bank Syariah Indonesia Magelang Sudirman Sub-branch Office. Based on the results of research conducted, most of the informants stated that functionally digital teller services are very effective and make it easier for customers to carry out all types of banking transactions, because they are easy and fast to access.
FINANCIAL MANAGEMENT ANALYSIS IN NON-PROFIT ORGANIZATIONS OF MUHAMMADIYAH MERTOYUDAN ORPHANAGE IN MAGELANG REGENCY Novianingsih, Budi; Bharata, Risma Wira
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i2.507

Abstract

This study aims to determine the process of obtaining funds, management of funds management, implementation of bookkeeping and obstacles encountered related to the implementation that occurred at the Muhammadiyah Mertoyudan Orphanage in Magelang Regency. Methods of data analysis used was qualitative methods. In this study, data were obtained through primary data, namely data sources obtained directly from the original source (not through intermediary media). The data in this study were carried out using the observation method at the Muhammadiyah Mertoyudan Orphanage in Magelang district. From the results of this study, it can be concluded that financial management at the Muhammadiyah Mertoyudan Orphanage in Magelang district is carried out with the staff managing the Budget Execution Document allocating funds that have been provided for the needs of the orphanage for 1 year. In carrying out the financial accounting of the institution, the Muhammadiyah Mertoyudan Orphanage in Magelang uses PSAK 45 concerning non-profit foundations.
Pengembangan Kapasitas Kewirausahaan Berbasis Digitalisasi Untuk Meningkatkan Kemandirian Siswa Disabilitas Bharata, Risma Wira; Nurcahya, Yulida Army; Arnandha, Yudhi
Jurnal Sosial & Abdimas Vol 7 No 1 (2025): Jurnal Sosial & Abdimas
Publisher : LPPM Universitas Adhirajasa Reswara Sanjaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51977/jsa.v7i1.1448

Abstract

Pengabdian ini dilatarbelakangi oleh permasalahan siswa penyandang disabilitas di SLB YPPALB Kota Magelang antara lain: keterbatasan disabilitas dalam mobilitas, belum adanya dorongan untuk mengembangkan diri, kurangnya pelatihan dari pemerintah terkait keterampilan disabilitas, tingkat kompetensi disabilitas masih kurang, dan tingkat produktifitas masih rendah. Pengabdian ini bertujuan untuk mencapai kesejahteraan penyandang disabilitas dengan meningkatkan kemandirian mengenai hal-hal terkait (a) motivasi kewirausahaan era digital berdasarkan keterampilan yang dimiliki sesuai dengan kemampuannya, (b) pengenalan perencanaan bisnis untuk memulai usaha, dan (c) pembuatan business model canvas dengan aplikasi digital. Kegiatan pengabdian ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Luaran wajib dari program ini adalah siswa disabilitas SLB YPPALB Kota Magelang mempunyai motivasi kewirausahaan era digital dan siswa disabilitas SLB YPPALB Kota Magelang mempunyai dokumen perencanaan bisnis dengan aplikasi digital. Luaran tambahan pada penelitian ini adalah publikasi jurnal nasional terakreditasi.
Co-Authors ,, Retnosari Afriyanti Afriyanti, Afriyanti Agus Suprapto Cahyono, Hadi Catarina Wahyu Dyah Purbaningrum, Catarina Wahyu Dyah Damayanti, Meysa Fatimah, Ari Nurul Hadi Sasana Lestari, Rosalia Widhiastuti Listiani, Alita Firda Negara, Julius Galih Prima Novianingsih, Budi Novitaningtyas, Ivo Nurdiana Tri Mulatsih Nuwun Priyono Pramudyastuti, Octavia Laksmi Purbarningrum, Catarina Dyah Rochmadi, Imsak Saputri, Septia Ragil Sari, Kamala Aprelia Septiono Eko Bawono Setiawan, Dedek Setiawan, Dicky Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Siti Rohmah Suci Nasehati Sunaningsih Suindartini Supanji Setyawan, Supanji Ula, Nuzul Nikmatul Utpala Rani Yudhi Arnandha Yulida Army Nurcahya