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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Riset Akuntansi Terpadu AKUNTANSI DEWANTARA Jurnal Akuntansi Kinerja: Jurnal Ekonomi dan Manajemen Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN EKONOMIS : Journal of Economics and Business JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business ACCRUALS (Accounting Research Journal of Sutaatmadja) JIA (Jurnal Ilmiah Akuntansi) Kajian Bisnis STIE Widya Wiwaha JEMMA | Journal of Economic, Management and Accounting Jurnal Proaksi Jurnal Ilmiah Edunomika (JIE) Jurnal Bingkai Ekonomi (JBE) Jurnal Administrasi Kantor Media Akuntansi Perpajakan Jurnal Akuntansi dan Governance Andalas

Sri Ayem

Unknown Affiliation

Author-ID : 1814808

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 35 Documents Claim Missing Document

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Pengaruh Earning Per Share (EPS),Leverage, Ukuran Perusahaan, Dan Tax Planning terhadap Return saham perusahaan (Studi kasus pada perusahaan sub sektor Perbankan yang terdaftar di Bursa Efek Indonesia periode waktu 2013 -2017) Sri Ayem; Bernadeta Astuti
AKUNTANSI DEWANTARA Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

This study aims to determine the effect of Earning Per Share (EPS), leverage, firm size, and tax planning to the stock return. This research is causality. The population in this study is a banking company that is listed on the Indonesia Stock Exchange (IDX) the observation period 2013 to 2017.data collection methods in this study using purposive sampling. Data analysis technique used is multiple linier regression. The classical assumption test used in this research are normality test, multicollinerarity test, heteroscedasticity test, and autocorrelation test. The result of Earning Per Share (EPS) significant positive on stock returns in corporate banking, leverage and firm size significant negative effect on stock returns in corporate banking, and tax planning significant positive on stock returns in corporate banking.Keyword: Earning Per Share (EPS), leverage, firm size, and tax planning, stock return Â

PENGARUH TEKANAN KETAATAN, GENDER, KOMPLEKSITAS TUGAS, INDEPENDENSI, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT Irfan Priyoga; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 27 No 1 (2019): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study analyzes the influence of pressure obedience, gender, task complexity, independence, and auditor experience on audit judgment. The population in this study were auditors who worked in the financial supervision agency and the construction of representatives of special regions of Yogyakarta. The type of data carried out in this study is primary data. The data in this study which will be analyzed using an analysis tool consisting of data quality test, descriptive statistics, classical assumption test, and hypothesis testing with the help of SPSS version 16.0 program. the results of this study partially (t test), namely the pressure variable obedience, gender, and independence does not affect audit judgment. While task complexity variables and auditor experience have a significant positive effect on audit judgment. For simultaneous results (f test) together affect audit judgment.

PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP PENGHINDARAN PAJAK(TAX AVOIDANCE) Umi Wahidah; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positive and significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

PENGARUH ASPEK-ASPEK MANAJEMEN KEUANGAN DAERAH TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH Dominikus Ledo; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This research aimed to test the effect of regional financial statement presentation, accessibility regional financial statement, internal control, implementation of performance-based budgeting, and implementatiton of accrual-based government accounting standard on the transparency of regional financial management. Data in this research obtained by method of survey with questionnaires. The population in this research is all employees in the SKPD city of Yogyakarta.The technique of sampling using nonprobability sampling method of purposive sampling.The sample in this research is the structural officers, employees/staff that carry out the functions of accounting/administration financial experience working for one year in each SKPD in the city of Yogyakarta.The questionnaire can be processed a total of 77 questionnaires. Data analysis techniques in this study using the technique of multiple linear regression.The results of regression test showed thatthe regional financial statement presentation no significant effect on the transparency of regional financial management.The accessibility of the regional financial statements significant effect on the transparency of regional financial management. Internal control no significant effect on the transparency of regional financial management.The implementation of performance-based budgeting no significant effect on the transparency of regional financial management. The implementation of accrual-based government accounting standards significant effect on the transparency of regional financial management.

PENGARUH KOMPETENSI SDM, PENERAPAN SAP BERBASIS AKRUAL, SIMDA, DAN SISTEM PENGENDALIAN INTERN TERHADAP RELEVANSI LAPORAN KEUANGAN PEMERINTAH DAERAH Sri Ayem; Idham Husen
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This research was conducted to test the factors that affect the relevance of local government financial statements. The factors studied were the influence of Human Resources competencies, the application of the accrual-based government accounting standards, the regional management information system, and Internal Control System. The population that used in this study is the regional working units (SKPD) the that there inside Mayor’s Office Yogyakarta. The study sample was obtained from the structural officers, employees / staff the that performs the function of accounting / financial administration in their respective offices on SKPD, the that there inside Mayor’s Office Yogyakarta, then be obtained of the respondent as much 105 respondents. Collecting data in this study is to directly deploy questionnaires to the respondent. The data collected were processed using SPSS Version 17. The method used to test the hypothesis is multiple linear regression analysis. The results of this study indicate that : The influence of Human Resources competencies not the effect positive and significant on the relevance of local government financial statements, the application of the accrual-based government accounting standards the effect positive and significant on the relevance of local government financial statements, the regional management information system not the effect positive and significant on the relevance of local government financial statements, and Internal Control System the effect positive and significant on the relevance of local government financial statements.

PENGARUH LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN AGENCY COST SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR Rahyuningsih Rahyuningsih; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to compare the leverage and managerial ownership of earningsmanagement with agency cost as an intervening variable. This study took apopulation of several companies listed on IDX and the number of samples in thisstudy were 16 companies, the sample technique used was purposive sampling.The data analysis method used is the path analysis. The results of this studyafter testing the first stage showed simultaneously that leverage and managerialownership affect agency cost and testing the second stage of leverage, managerialownership and agency cost affect earnings management. Partially through the ttest, in the first stage of testing that leverage affects agency cost and managerialownership does not affect agency cost. The second stage of testing that leveragedoes not affect earnings management, managerial ownership does not affectearnings management and agency costs affect earnings management.

ANALISIS FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Novi Anjar Purwaningtyas; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to see the effect of Pentagon fraud on reporting fraudulent financialstatements.The variables of this research are Pentagon Fraud which consists offinancial stability, external pressure, financial targets, nature of the industry,ineffective monitoring, auditor turnover cycle, audit opinion, total accruals, changesin directors, number of CEO photos installed, number of CEO photos installed. ,dualism of positions, good corporate governance and fraudulent financialstatements. The sampling technique was purposive sampling. Secondary datasources. The data collection method uses the documentary method. The analysistechnique used is logistic regression analysis with a significance level of 5%. Theresults showed that financial targets, external certainty, political relations, have apositive and significant effect on fraudulent financial statements. Good CorporateGovernance has a negative and significant effect on fraudulent financial statements.Financial stability, external guarantees, ineffective monitoring, CEO image, dualismof positions, audit opinion have no significant positive effect on fraudulent financialstatements. The nature of the industry, the change of auditors, the change ofdirectors and TATA have a negative and insignificant effect on fraudulent financialreports. Pentagon fraud affected the fraudulent financial statements by 89.4%.10.6% The remaining 10.6% other supporting factors are not included in thisresearch model.

Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan UMKM Di Kota Yogyakarta Sri Ayem; Umi Wahidah
JEMMA (Journal of Economic, Management and Accounting) Vol 4, No 1 (2021): Maret 2021
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v4i1.437

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kualitas laporan keuangan dan pemberian kredit terhadap kinerja UMKM di Kota Yogyakarta. Jenis penelitian yang digunakan dalam penelitian ini adalah pengujian hipotesis. Sampel dalam penelitian ini adalah UMKM di Kota Yogyakarta. Teknik pengumpulan data menggunakan kuesioner. Uji validitas dan reliabilitas dilakukan terhadap responden yang memiliki karakteristik yang sama dengan subjek penelitian. Pengukuran variabel menggunakan skala likert 1-5. Hasil pengujian pertama menunjukkan bahwa variabel kualitas laporan keuangan tidak berpengaruh terhadap kinerja UMKM. Reliabilitas laporan keuangan UMKM masih tergolong rendah sehingga informasi tidak relevan berpotensi besar menyesatkan pengguna informasi dalam pengambilan keputusan. Hasil kedua menunjukkan bahwa variabel pemberian kredit berpengaruh positif dan signifikan terhadap kinerja UMKM. Kemudahan akses kredit UMKM mampu mendorong UMKM untuk mengembangkan usaha dan meningkatkan kinerja UMKM. Penelitian ini berkontribusi untuk memberikan referensi terkait peningkatan kinerja UMKM melalui penyusunan laporan keuangan yang berkualitas dan pemberian kredit kepada UMKM.Kata Kunci: kinerja UMKM, kualitas laporan keuangan, pemberian kredit.ABSTRACTThis research aims to find out the effect of the quality of financial statements and granting ofcredit on the performance of MSMEs in the City of Yogyakarta. This type of research used in this study is hypothesis testing. The sample in this study was the UMKMs in Yogyakarta City. Data collection techniques using a questionnaire. Validity and reliability tests were conducted on respondents who had the same characteristics as the research subjects. Measurement of variables using the Likert scale 1-5. The first test results indicate that the variable quality of financial statements does not affect the performance of UMKMs. The reliability of UMKM financial reports is still relatively low so that irrelevant information will have a great potential to mislead users of information in decision making. The second result shows that the variable crediting has a positive and significant impact on the performance of UMKMs. Ease of access to MSME credit is able to encourage UMKMs to develop businesses and improve MSME performance. This research contributes to provide references related to improving the performance of UMKMs through the preparation of quality financial reports and granting of credit to UMKMs.Keywords: granting of credit, quality of financial statements, UMKM’s performance.

KOMUNIKASI ORGANISASI VERTIKAL SEBAGAI PEMODERASI PENGARUH KUALITAS SUMBER DAYA MANUSIA, BUDAYA ORGANISASI DAN TEKNOLOGI INFORMASI PADA PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL (Studi Kasus Pada Badan Keuangan dan Aset Daerah Kabupaten Kul Sri Ayem; Nur Fina Saputri
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.552 KB)

This study aims to determine the effect of human resource quality, organizational culture and information technology on the application of accrual-based SAP with vertical organizational communication as a moderation variable. This research was conducted at BKAD Kulonprogo Regency. The respondents consist of 40 BKAD staff using simple random sampling method. The data used in the form of primary data by using questionnaires from some modified previous research, interviews, and observations. Moderation analysis with moderated regression analysis (MRA) test was used to analyze the data. The results of this study indicate that the quality of human resources positively affect the application of accrual-based SAP, organizational culture has a positive effect on the accrual-based SAP applications, information technology has no effect on the accrual-based SAP implementation, vertical organizational communication strengthens the relationship between the quality of human resources with the accrual-based SAP implementation, vertical organization does not reinforce the relationship between with the accrual-based SAP implementation, and vertical organizational communication does not reinforce the relationship between information technology and the accrual-based SAP implementation.Keywords: Accrual-Based SAP Application, Information TechnologyOrganizational Culture, Vertical Organization Communication, Quality of Human Resources

PENERAPAN METODE BALANCE SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA ORGANISASI SEKTOR PUBLIK (Studi Pada Dinas Pajak Daerah dan Pengelolaan Keuangan Kota Yogyakarta) Yulaikah Yulaikah; Sri Ayem
Jurnal Akuntansi Vol 2 No 2 (2014): JURNAL AKUNTANSI VOL. 2 NO. 2 DESEMBER 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.375 KB)

Regional Tax Agency and Financial Management ( DPDPK ) Yogyakarta is one of responsibility center in the structure organizations of local government that have an important role in budget planning and controlling. This study aims to assess the performance of DPDPK during 2009-2012 by using balanced scorecard . Balance scorecard is a performance measurement which is translated into four perspectives of performance, namely: the financial perspective, the perspective of local taxpayers, internal business process perspective and learning and growth perspectives. Data analysis method used is quantitative and qualitative descriptive's analytics. Basedon the analysis of performance measurement DPDPK Yogyakarta used the balanced scorecard method can be concluded that the DPPDK performance during the years of 2009-2012 considered quite good. Thereby the balance scorecard is suitable to be applied to the DPDPK Yogyakarta because it can provide a more structured and comprehensive in all aspects of the performance of both financial and non-financial organizations. Keywords : Performance Measurement, Balanced Scorecard, Public Sector, DPDPK

Co-Authors Aghape Christian Abinowo Anita Primastiwi Anugrah Nur Wahyuni Aprilia Sari Atik Hermawati Bernadeta Astuti Didimus Jehadi Dominikus Ledo Elisabeth Elen Lori Enti Fitriyaningsih Husni Rofikoh Idham Husen Irfan Priyoga Kirana Feby Kusumasari Lilis Alviana Yakob Listiani Listiani Maria Adeltrudis Kati Meydiana Rizka Nur Anggraeni Novi Anjar Purwaningtyas Nur Fina Saputri Putri Wulandari Rahyuningsih Rahyuningsih Reni Listyawati Ria Ningsih Ryan Hidayat Ryfal Yoduke Saeful Sergianus Mison Sri Mujiyanti Stella Nenden Ongirwalu Sya'iv Putri Titisa Ballerina Umi Wahidah Umi Wahidah Winur Haryati Wisnu Zakaria Yosina Oktaviani Pitna Yulaikah Yulaikah Yulita Hanasari Putri

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