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All Journal Dharma Bakti Journal of Business and Information System Jurnal Berdaya Mandiri AKMENIKA
Diansari, Rani Eka
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Apakah ketaatan aturan akuntansi akan mengurangi kecenderungan kecurangan akuntansi? Septiani, Reni; Diansari, Rani Eka
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 1 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.359 KB) | DOI: 10.36067/jbis.v1i1.7

Abstract

The purpose of this research is to determine the effect of internal control, information asymmetry, and compliance with accounting rules on the tendency of accounting fraud in OPD of Yogyakarta City. This is a quantitative research with purposive sampling technique. The sample was all of OPD in Yogyakarta City. The data were collected by using questionnaires in OPD of Yogyakarta City. The data was analized by the multiple regression method. The results of the study show that internal control and information asymmetry have no significant effects on the tendency of accounting fraud in OPD of Yogyakarta City. The compliance with accounting rules have significant effects on the tendency of accounting fraud in OPD of Yogyakarta City.
Diamond fraud analysis in detecting financial statement fraud Diansari, Rani Eka; Wijaya, Arum Tri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 2 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (827.428 KB) | DOI: 10.36067/jbis.v1i2.23

Abstract

This study aims to analyze the influence of variable pressure proxied by financial stability, personal financial need, financial targets, external pressure, the opportunity proxied by nature of the industry, ineffective monitoring, rationalization, and capability of the financial statement fraud. The sample used 72 manufactured company listing on the Indonesia Stock Exchange during the 2014-2017 period. Multiple linear regression test is used to test the influence of the independent variable on the dependent variable. The result showed that financial stability, the ratio of the change in total assets, and external pressure, as measured by leverage, showed an influence on financial statement fraud while the personal financial need, financial targets, nature of industry, ineffective monitoring, rationalization, and capability does not influence financial statement fraud.
PENDAMPINGAN DAN PELATIHAN PEMANFAATAN LIMBAH MASYARAKAT MENJADI PRODUK BERNILAI GUNA TINGGI KEPADA IBU RUMAH TANGGA YANG TERGABUNG DALAM RUMAH KREASI CASTLE DENGAN BINAAN DINAS LINGKUNGAN HIDUP Diansari, Rani Eka; Adhivinna, Vidya Vitta
Jurnal Berdaya Mandiri Vol 1, No 1 (2019)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.533 KB) | DOI: 10.31316/jbm.v1i1.222

Abstract

Pengabdian masyarakat dilaksanakan di Jampirejo, Kecamatan Temanggung, Kabupaten Temanggung, Jawa Tengah. Kegiatan pengabdian yang dilakukan ini berupa pembinaan, penyuluhan dan pendampingan dalam pengolahan limbah sampah rumah tangga agar dapat membantu mengurangi pencemaran lingkungan dan menghasilkan produk yang bernilai jual tinggi. Pelatihan dan penyuluhan ini dilakukan untuk membantu masyarakat untuk dapat mengelola sampah yang berpotensi sulit diurai serta menimbulkan permasalahan serius menjadi sebuah produk yang diharapkan dapat menambah pendapatan keluarga. Kondisi yang terjadi saat ini masih terdapat banyak rumah tangga yang belum paham bagaimana pemisahan sampah serta pengelolaan sampah yang tidak dapat diurai. Tujuan dari program pengabdian masyarakat ini adalah memberi edukasi bahwa kegiatan yang mereka lalukan selain bisa mengisi waktu dengan lebih produktif, membantu mencegah pencemaran lingkungan juga menghasilkan pendapatan yang jika di kelola dengan baik berpotensi untuk menjadi produk bernilai jual tinggi yang dapat dijadikan untuk menambah pendapatan keluarga dan masyarakat. Pengabdian ini dijadwalkan berdurasi waktu  kurang lebih 2 jam setiap kedatangan sesuai waktu yang telah dijadwalkan dan disepakati.
Faktor keberhasilan usaha pada UMKM industri sandang dan kulit di Kecamatan Wirobrajan Kota Yogyakarta Diansari, Rani Eka; Rahmantio, Rendy
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 2 No 1 (2020): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v2i1.60

Abstract

This study aimed to test the effect of using accounting information and capital on the business success of Micro Small and Medium Enterprises (MSMEs) in the Wirobrajan District, Yogyakarta Regency. The Population in this research is the MSMEs in Yogyakarta Regency. Sample taken there were only registered with the Department of Trade Industry and Cooperatives on Yogyakarta Regency, MSMEs in the clothing and leather industry, operating for more than five years, take notes on business management, the respondents as many as 34. The sampling technique used purposive sampling. The data analysis technique used in this research includes the quality of data consists of the validity and reliability test—the hypothesis consisting of the multiple linear regression analysis. The result indicates that accounting information and capital have a significant impact on business success
Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Property dan Real Estate di BEI Tahun 2011-2014. Hidayatullah, Muhammad; Diansari, Rani Eka
AKMENIKA Vol 13, No 2 (2016)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aims to examine factors that influence the timeless of financial report. The independent variable of this research are profitability, firmsize, and the public ownership, while the dependent variable is timeless. The population of this research are property and real estate companies which are listed in Indonesian Stock Exchange 2011-2014. The sample in this research is taken by using purposive sampling method with some carracteristics and consist of 30 companies. This research used secondary data from www.idx.co.id and the method of analysis used logistic regression analysis. The results show that the profitability is significantly influenced to the timeless of financial report, while both the firmsize and public ownership are not significantly influenced the timeless of financial report.
Analisis Implementasi UU Nomor 6 tahun 2014 tentang Desa dalam Pengelolaan Alokasi Dana Desa dengan Metode Logic Model (Studi pada Desa Pateken Kecamatan Wonoboyo Kabupaten Temanggung Jawa Tengah Tahun 2016). Diansari, Rani Eka
AKMENIKA Vol 14, No 2 (2017)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Desa adalah susunan pemerintahan terkecil di Negara Kesatuan Republik Indonesia ini. Pengaturan Desa yang baik secara tidak langsung dapat menyebabkan munculnya sistem pemerintahan yang baik pula. Undang-undang no.6 tahun 2014 adalah satu bentuk bahwa pemerintah telah berusaha memperbaiki tata kelola pemerintahan Desa agar dapat berjalan lebih baik. Tata kelola Keuangan pemerintah Desa identik dengan mengelolaan Alokasi dana Desa (ADD). Laporan ADD merupakan sebuah bentuk pertanggung jawaban Desa terhadap pemerintah pusat. Dengan adanya Undang-undang No.6 Tahun tahun 2014 tentang Desa, Desa diharapkan mampu mengem-bangkan potensi Desa dengan optimal. Penelitian ini memfokuskan perhatian pada penerapan prinsip akuntabilitas dalam pengelolaan ADD sebagai implementasi Un-dang-undang No.6 Tahun 2014 dengan tujuan untuk mendeskripsikan akuntabilitas pengelolaan Alokasi Dana Desa dengan menggunakan Model Logic.Penelitian ini merupakan rangkaian penelitian yang dilakukan karena sebelumnya dilakukan kegiatan pengabdian masyarakat terkait kesiapan implementasi Undang-undang no.6 Tahun 2014 tentang Desa dan ditemukan indikasi bahwa Desa Pateken dalam menyelenggarakan administrasi keuangannya belum sesuai dengan peraturan yang berlaku. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, alat analisis yang digunakan adalah Model Logika.
Pengaruh Pembelajaran Di Perguruan Tinggi Dan Pendidikan Keuangan Di Keluarga Terhadap Literasi Keuangan Nusron, Lulu Amalia; Krismiatun, Ervina Wahyu; Diansari, Rani Eka
Akmenika: Jurnal Akuntansi dan Manajemen Vol 18, No 1 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i1.1464

Abstract

This study aims to determine whether there is an effect of learning in higher education and finan-cial education in the family on financial literacy in accounting students of the Faculty of Business, PGRI University Yogyakarta. This research is quantitative and uses primary data, namely ques-tionnaires. This study determined all active stu-dents majoring in Accounting, Faculty of Busi-ness, the University of PGRI Yogyakarta as a population. The sample used as many as 90 re-spondents who fit the criteria that have taken financial management courses. The method used in this study was to distribute questionnaires to respondents using google form and using the SPSS version 25 application to test hypotheses with descriptive statistics, validity tests, reliabil-ity tests, normality tests, and multiple linear re-gression analysis. This study resulted in two var-iables, learning in higher education and financial education in the family, which positively influenced financial literacy in accounting stu-dents at the Yogyakarta Business Faculty. This study's result has implications for lecturers in universities, especially PGRI Yogyakarta Univer-sity, to uphold student's formal financial learn-ing. Also, the results of this study impact the par-ents of students as financial education advisers at home to always maintain what has been taught. For Accounting students, the Business Faculty itself is always able to apply the knowledge of both. 
Pengaruh Partisipasi Anggaran, Asimetri Informasi, Penekanan Anggaran, dan Ambiguitas Peran Terhadap Budgetary Slack (Organisasi Perangkat Daerah Kota Yogyakarta) Diansari, Rani Eka; Saraswati, Meilia
Akmenika: Jurnal Akuntansi dan Manajemen Vol 17, No 2 (2020): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v17i2.1045

Abstract

This study aims to examine the effect of budgetary participation, information asymmetry, budget emphasis, and role ambiguity on budgetary slack. This type of research is quantitative research. The population in this study is the Regional Organization of the Government of Yogyakarta City. Sample of research are 58 respondents involved in the preparation of the budget. The sampling selection using purposive sampling method. This research method is a descriptive analysis method with a survey approach. Method of data analysis used in this research is multiple linear regression mode.In the study, show that budgetary participation have significant positive effect on budgetary slack while information asymmetry, budget emphasis, and role ambiguity have no effect on budgetary slack on the Regional Organizations in the Yogyakarta City Government.Keywords: Budgetary Participation, Information Asymmetry, Budget Emphasis, Role Ambiguity, Budgetary Slack
Pelatihan Berkelanjutan Pengelolaan Limbah Sampah Dusun Klithak, Ngluwar, Kabupaten Magelang Adhivinna, Vidya Vitta; Diansari, Rani Eka; Adyaksana, Rahandhika Ivan; ennisa; Purnama, Hari
DHARMA BAKTI Dharma Bakti- Vol 4 No 2 - Oktober 2021
Publisher : LPPM IST AKPRIND Yogyakarta

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Abstract

Community service was held in Klitak Sub-Village, Pakunden Village, Ngluwar District, Magelang Regency. This devotional activity is in the form of coaching, counseling, and mentoring in the processing of household waste in order to help reduce environmental pollution. In addition, it can also produce a product from waste that can increase people's income. The purpose of this community service program is to educate the community about waste management, this activity is an ongoing activity of the community service program that has been implemented before. This activity is expected to complete the previous activities that only focus on sorting waste alone have not been focused primarily on waste management. This service activity is carried out with a duration of approximately 2 hours each arrival according to the scheduled time and agreed together with the villagers and village officials.
Co-Authors Adyaksana, Rahandhika Ivan ennisa Hari Purnama, Hari Hidayatullah, Muhammad Krismiatun, Ervina Wahyu Lulu Amalia Nusron Rahmantio, Rendy Saraswati, Meilia Septiani, Reni Vidya Vitta Adhivinna, Vidya Vitta Wijaya, Arum Tri