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All Journal Jurnal Promosi Pendidikan Ekonomi Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Value: Jurnal Manajemen dan Akuntansi J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) Jurnal Riset Akuntansi dan Bisnis Indonesia JURNAL AKUNTANSI DAN BISNIS Jurnal Riset Manajemen Akuntansi Indonesia Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Akuntansi Jurnal Pengabdian Masyarakat Widya Wiwaha
Priyastiwi, Priyastiwi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DAERAH TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET Priyastiwi, Priyastiwi; Saputra, Nunung
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 6 No 2 (2019): Jurnal Riset Manajemen Juli 2019
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.08 KB) | DOI: 10.32477/jrm.v6i2.356

Abstract

The purpose of this research is to analyze the effect of local government financial performance and their characteristic on the degree of their voluntary reporting of financial statements on the internet. Local government financial performance are measured by intergovernmental revenue, local government expenditure, local government assets, and leverage. While the local government characteristic is income per capita. The samples are financial statement of local government in DIY and Central Java. A total of 40 financial statements are 5 from financial statements form DIY and 35 financial statements form Central Java. The research analysis used multiple regression analysis. The results of this study show the performance financial are intergovernmental revenue, local government expenditure, local government assets have significant positive effect on degree of their voluntary reporting of financial information on the internet, while leverage have significant negative effect. On the otherhand income per capita has no effect on degree of their voluntary reporting of financial information on the internet
Upaya Bangkit Paska Pandemi Covid-19 Melalui Pelatihan Literasi Keuangan “Angkringan Pak Yitno“ Umbulhardjo Yogyakarta Sofiati, Sofiati; Sutrischastini, Ary; Linawati, Linawati; Gusti, Yenni Kurnia; Priyastiwi, Priyastiwi
J-ADIMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 11, No 2 (2023)
Publisher : (STKIP) PGRI Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/j-adimas.v11i2.4711

Abstract

Eksistensi usaha angkringan di Yogyakarta paska pandemi Covid-19 memberikan dampak perubahan begitu dramatis terhadap kinerja UMKM. Banyak hal di lapangan menunjukkan bahwa  UMKM pada kondisi paska pandemi Covid-19 berperan dalam pengembangan kewirausahaan. Kegiatan pengabdian ini bertujuan mengedukasi pelaku usaha angkringan agar memiliki literasi keuangan untuk bangkit mencapai keberhasilan usaha. Metode pelaksanaan program pengabdian dilakukan empat langkah:1) perencanaan antara lain pra survey untuk menemukan mitra berikut permasalahan yang dihadapi. 2) perumusan program kegiatan.3) implementasi program, pada langkah ini dilakukan melalui dua sesi , sesi pertama edukasi dengan cara tutorial materi literasi keuangan disertai diskusi dan bermain peran, sesi kedua yaitu praktik pemilahan unsur unsur  aktiva dan pasiva,biaya operasional dan biaya tetap, hasil penjualan, harga pokok penjualan, pembuatan laporan Neraca, dan pembuatan laporan Rugi/Laba. 4) monitoring evaluasi dan pendampingan paska praktik. Periode pelaksanaan program pengabdian ini dilakukan selama tiga hari yaitu Selasa - Kamis dari tanggal 7-9 Maret 2023. Hasil monev program pendampingan pelatihan literasi keuangan ini 90 persen mencapai keberhasilan hal ini terbukti mitra berhasil membuat laporan keuangan sehingga mitra  dapat memenuhi persyaratan pengajuan kredit di salah satu bank.  
Mitigasi Risiko Transaksi Online Pada Pengguna E-Commerce: Pengaruh Literasi Keuangan Dan Pemanfaatan Teknologi Nengi, Soleman Umbu; Priyastiwi, Priyastiwi
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i2.5735

Abstract

Literasi keuangan dan pemanfaatan teknologi merupakan aspek penting yang perlu dipertimbangkan dalam transakasi online. Tujuan penelitian ini adalah untuk mempelajari bagaimana literasi keuangan dan pemanfaatan teknologi berdampak pada risiko yang dihadapi pengguna e-commerce saat melakukan transaksi online. Dalam penelitian ini, metode survei online digunakan, dengan sampel 110 orang yang dipilih secara purposive. Studi ini menggunakan analisis regresi dan analisis regresi moderat. Hasil penelitian menunjukkan bahwa literasi keuangan berdampak negatif pada risiko transaksi online, demikian juga pemanfaatan teknologi berpengaruh negatif terhadap risiko transaksi online. Ini berarti bahwa semakin tinggi literasi keuangan dan pemanfaatan teknologi yang dimiliki seseorang terkait dengan risiko transaksi online semakin rendah. Selain itu, pemanfaatan teknologi dapat memoderasi dampak pengetahuan keuangan terhadap risiko transaksi online yang dihadapi oleh pelanggan e-commerce yang memiliki pemahaman yang baik tentang keuangan.
PENGARUH KOMPENSASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING: (Studi Kasus Di UPT Rumah Susun Kota Magelang) Purnomo , Budi Prakosa Radito Adi; Priyastiwi, Priyastiwi
Jurnal Riset Manajemen Akuntansi Indonesia Vol 2 No 4 (2024): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrima.v2i4.1075

Abstract

This research aims to determine whether there is a direct influence between compensation, work discipline and work motivation on employee performance and researchers also want to know the influence of work motivation in mediating compensation and work discipline with employee performance at UPT Rumah Susun Magelang City. The research method used is a quantitative method. The research subjects were 38 employees at the UPT Rumah Susun Magelang City. The data collection technique used is a questionnaire that has been tested for validation and reliability, then tested using path analysis. The variables in this research are compensation (X1), work discipline (X2), employee performance (Y) and work motivation (Z). Data were analyzed using SPSS version 25 software. Based on the results of research tests conducted, it shows that the compensation variable does not significantly influence employee performance variables, the work discipline variable significantly influences employee performance variables, the work motivation variable does not significantly influence employee performance variables, the compensation variable does not significantly influence employee performance variables. Work motivation, and work discipline variables have a significant effect on work motivation variables. Meanwhile, for mediation, work motivation variables cannot mediate compensation variables on employee performance variables, and work motivation also cannot mediate work discipline variables on employee performance variables.
PENERAPAN SOFTWARE ATLAS DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Nugrahaningtyas, Amiradewi Febrina; Priyastiwi, Priyastiwi
PROMOSI: Jurnal Program Studi Pendidikan Ekonomi (e-Journal) Vol 12, No 2 (2024): PROMOSI
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v12i2.9973

Abstract

This study aims to determine the application of Audit Tools and Linked Archive System (ATLAS), auditor competence on the quality of audit results with auditor professional ethics as a moderating variable in public accounting firms in the city of Yogyakarta. The research method used is a quantitative method with sampling techniques carried out by purposive sampling method which is distributed to Yogyakarta city public accountants listed in the Directory of the Indonesian Institute of Public Accountants as many as 15 KAP. Data analysis technique using Structural Equation Modeling – Partial Least Square (SEM PLS). Based on the results of the study, results were obtained that showed that the application of ATLAS and auditor competence affected the quality of audit results. Meanwhile, auditor professional ethics cannot moderate the relationship between the application of ATLAS to audits and the relationship between auditor competence to the quality of audit results.
THE EFFECT OF SPIRITUAL INTELLIGENCE AND EMOTIONAL INTELLIGENCE ON THE PERFORMANCE OF AUDITORS MODERATED BY REMUNERATION IN THE REGIONAL OFFICE OF DGT SPECIAL REGION OF YOGYAKARTA Husadari, Daning; Priyastiwi, Priyastiwi; Tjahjono, Achmad
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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

Abstract

This study aims to analyze the influence of spiritual intelligence, emotional intelligence, and remuneration on the performance of tax auditors in the DGT Regional Office of the Special Region of Yogyakarta, as well as to evaluate the role of remuneration moderation in the relationship between spiritual intelligence and emotional intelligence on auditor performance. The method used in this study is quantitative descriptive with a population of 105 tax auditor employees in the DGT Regional Office of the Special Region of Yogyakarta, where the entire population is sampled using the saturated sample method, which is to make the entire population part of the sample. Data collection was carried out through questionnaires, and data analysis using a structural equation model (Structural Equation Model). The results of the study show that spiritual intelligence and emotional intelligence have a positive effect on the performance of tax auditors. In addition, remuneration also has a positive effect on the performance of tax auditors and acts as a moderation variable that strengthens the relationship between spiritual intelligence and emotional intelligence to the performance of tax auditors.
THE EFFECT OF JOB PROMOTIONS AND POSITION MUTATIONS ON JOB SATISFACTION OF EMPLOYEES OF THE DIRECTORATE GENERAL OF TAXES WITH WORK-LIFE BALANCE AS AN INTERVENING VARIABLE: Case Study on the Regional Office of DGT D.I. Yogyakarta Saputri, Raden Roro Brian Geta Hari; Priyastiwi, Priyastiwi; Tjahjono, Achmad
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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

Abstract

This study aims to analyze the influence of position promotions and position mutations on job satisfaction of employees of the DGT Regional Office of the Special Region of Yogyakarta. In addition, this study also analyzes the indirect influence of job promotions and job mutations on job satisfaction through work-life balance as an intervening variable. The method used is a descriptive quantitative approach with the Structural Equation Model (SEM) analysis technique. Data was collected through a questionnaire and analyzed using Smart PLS 3.2.9 software. The population of this study is all employees of the DGT Regional Office of the Special Region of Yogyakarta, with a sample of 67 employees who occupy the positions of Objection Reviewer and implementer, selected using the purposive sampling method. The results of the study show that position promotion has a positive effect on employee job satisfaction. On the other hand, position mutation has a significant negative effect on job satisfaction. Work-life balance has a positive and significant effect on job satisfaction and mediates the influence of job promotion on job satisfaction significantly. However, work-life balance does not mediate the influence of position mutations on job satisfaction.
THE EFFECT OF FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: STUDY OF INDONESIA’S MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Wibowo, Panglima Zufar; Priyastiwi, Priyastiwi; Sutriyono, Agus Eko; Wardani, Sri
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 2 No 1 (2023): Prosiding Seminar International dan Call Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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

Abstract

This research relied on an abundant phenomenon of the CSR disclosure on companies’ annual reports in the manufacturing sector since the CSR concept was more on the business organization agenda due to its ability to increase the competitiveness of a firm, especially in the manufacturing sector as one of the major sectors which dominate the business environment in Indonesia. This research aimed to examine the effect of financial performance on corporate social responsibility disclosure by conducting a quantitative study of Indonesia’s manufacturing companies listed on the Indonesia Stock Exchange in the year 2017-2019. This issue attracted the researcher to deeply examine the relationship between the companies’ financial performance and CSR disclosure in their annual reports by considering their financial performance measurement, including the company’s profitability (Return on Equity), Leverage (Debt to Assets), and Firm Size. To examine those measurements, this research also adopted the General Reporting Initiative (GRI) based on the checklist of Corporate Social Responsibility disclosure items that companies had disclosed in their annual report. In this research, data were collected by obtaining the 146 companies’ annual reports for 2017-2019 of all manufacturing companies listed in the Indonesia Stock Exchange via the website www.idx.co.id and analyzing the annual report to determine the suitable companies and all the data regarding the characteristics of the purposive sampling method. Thirty manufacturing companies that fulfilled all the criteria were included as samples to obtain the data for this research. As a result, this research showed that all of the variables of company’s profitability (Return on Equity), Leverage (Debt to Assets), and Firm Size affected the Corporate Social Responsibility Disclosure.
PENGARUH KOMPETENSI DIGITAL TERHADAP KINERJA KARYAWAN Larasshati, Kinanthi; Priyastiwi, Priyastiwi
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 2 (2024): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v4i2.1026

Abstract

Pesatnya perkembangan teknologi pada era industri 4.0 ini memberikan dampak yang cukup besar terhadap industri perbankan, yaitu adanya tuntutan untuk mengembangkan produk dan layanan berbasis teknologi atau layanan digital perbankan. Dengan adanya digitalisasi, diharapkan dapat membantu pekerjaan yang dilakukan oleh karyawan bisa menjadi lebih efektif dan tentunya efisien. Salah satu faktor utama pendorong keberhasilannya yaitu kompetensi Sumber Daya Manusia (SDM) yang dimiliki oleh perusahaan. Apabila orang-orang yang bekerja dalam suatu perusahaan memiliki kompetensi yang tepat, maka sumber daya manusia akan memiliki kapasitas produktivitas kerja yang maksimal. Produktivitas yang maksimal akan membantu organisasi untuk mencapai tujuan akhir organisasi yaitu efektivitas kerja organisasi. Metode penelitian yang dipilih adalah kuantitatif dengan kuesioner yang disebar melalui google form ke seluruh karyawan PT Bank BPD DIY Cabang Bantul. Analisis data yang digunakan adalah regresi sederhana. Hasil penelitian menunjukkan bahwa kompetensi digital berpengaruh signifikan terhadap efektivitas kerja organisasi, juga berpengaruh signifikan terhadap produktivitas kerja.
ANALISIS STUDI KEPUASAN KERJA KARYAWAN PADA KONVEKSI SHILLA Sapputri , Vianita Ely; Priyastiwi, Priyastiwi
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 1 (2025): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrima.v3i1.1156

Abstract

This research was conducted at Shilla Convection having its address at Mandungan, Wiro, Bayat, Klaten. The purpose of this study was to determine and analyze employee job satisfaction at Shilla Convection. The population in this study were employees at Shilla Convection as 15 respondents and 5 sources of whom were taken samples in this study who were considered competent. The methods used in this research are quantitative methods (descriptive statistics) and qualitative methods (Miles and Huberman). From the results of the research that the author did, the answer was obtained, satisfaction with superiors (supervision) was still not good because the average answer of respondents was 3.00 which showed a neutral attitude which could mean that respondents agreed or disagreed. Compared with satisfaction with the job itself, satisfaction with co-workers, satisfaction with benefits, satisfaction with promotion opportunities, satisfaction with salary, satisfaction with supportive working conditions which shows an average answer of 4.00 which indicates an attitude of agreement and can be interpreted as being satisfied. From the results of interviews it can be concluded that 2 people are quite satisfied working at Shilla Convection, while 3 other people are not satisfied with the attitude of their superiors and also with the bonuses/allowances given.
Co-Authors A Halim Afifah, Rahayu Nur Agustin SW, Fitria Cahyadi, Rizal Rahmat Dewantoro, Fakhrul Fajar, Rizki Nur Husadari, Daning Irfana , Ajeng Widha Jaya Dilaga, Jodi Junianto, Rohedy Kartiko Kristiyani, Anik Laili, Ina Rizqia Larasshati, Kinanthi Linawati Linawati Mathori, Muhammad Mawaddah, Sulalatul Nengi, Soleman Umbu Nugrahaningtyas, Amiradewi Febrina Nur Hidayati, Khusna Nur Widiastuti Nur’aini, Fitri Prasetyo, Agung Slamet Prihamboro, Nugroho Purnomo , Budi Prakosa Radito Adi Riauwanto, Slamet Rismiyati, Eni Sapputri , Vianita Ely Saputra, Nunung Saputri, Raden Roro Brian Geta Hari Septiyaningrum, Erlina Sofiati Sofiati, Sofiati SRI WARDANI Sriwidharmanely, Sriwidharmanely Subkhan, Muhammad Sutrischastini, Ary Sutriyono, Agus Eko Syarif Hidayatullah Tjahjono, Achmad Uswatun Chasanah Wahyu Purwanto Wibowo, Panglima Zufar Yenni Kurnia Gusti