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All Journal AKUNTANSI DEWANTARA Jurnal Riset Akuntansi dan Keuangan PRIVE: Jurnal Riset Akuntansi dan Keuangan Dharma Bakti Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Journal of Business and Information System AKMENIKA Telaah Bisnis UPY Business and Management Journal
Pramudiati, Ningrum
Universitas PGRI Yogyakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Faktor-faktor yang mempengaruhi budgetary slack Pramudiati, Ningrum; Erlinawati, Afida
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 3 No 2 (2021): 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.v3i2.101

Abstract

This research aims to determine the effect of budgetary participation, budget emphasis and information asymmetry on budgetary slack at the OPD of Sleman. This research uses primary data in the form of a questionnaire. The study sample is 60 respondents involving employees on the OPD of Sleman engaged in the budgeting process. The sample selection uses a purposive sampling method with criteria, namely the head of office/agency, the director of finance, the chief of planning and planning staff who have a term of office at least one year. The data analysis used was the SPSS Version 26 with hypothesis testing using multiple linear regression. This study showed that indicate budgetary participation has no effect on budgetary slack on the OPD of Sleman. Still, the budget emphasis and information asymmetry have a significant positive impact on budgetary slack on the OPD of Sleman.
Penerapan SAK ETAP, Kinerja Usaha, dan Keberlanjutan UMKM di Provinsi Daerah Istimewa Yogyakarta Ningrum Pramudiati; Anandita Zulia Putri; Anindita Imam Basri
AKUNTANSI DEWANTARA Vol 3 No 2 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.796 KB) | DOI: 10.26460/ad.v3i2.5190

Abstract

This research purports to validate the influence of The Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK ETAP) on the business performance and sustainability of micro and small business (UMKM). In addition this research purports to measure the influence of business performance on UKM’s sustainability. This research is based on primary data in the form of questionnaire using purposive sampling method and interview with selected sources. This research is expected to provide benefit for UMKM owners in their financial reports practice according SAK ETAP as to improve their business performance and sustainability. This research delineates the correlation between the implementation of SAK ETAP and the sustainability of UMKM business as mediating variable not yet found in any previous study.   Keywords: the implementation of SAK ETAP, business performance, UMKM’s sustainability
MODERNISASI STRATEGI UMKM DEMI RESISTENSI USAHA DI MASA PANDEMI COVID-19 Anandita Zulia Putri; Ningrum Pramudiati; Lulu Amalia Nusron; Deden Prasetyo
Al-Khidmat Vol 4, No 1 (2021): Jurnal Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Pusat Pengabdian kepada Masyarakat LP2M UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jak.v4i1.12009

Abstract

Abstrak Perkembangan Usaha Mikro Kecil Menengah di Indonesia saat ini memiliki perkembangan yang sangat pesat. Terlebih lagi dengan adanya perkembangan teknologi maka akan membawa angin segar bagi UMKM dalam meningkatkan eksistensinya di masyarakat. Tujuan pelaksanaan kegiatan ini adalah untuk membantu UMKM Al Barik yang terdapat di desa Sidomulyo Kabupaten Bantul dalam menjalankan usahanya di masa pendemi Covid-19 serta menghadapi perkembangan teknologi. Tim pengabdi lakukan berbagaii strategi untuk mendorong UMKM agar bisa melalui masa sulit selama pandemi Covid-19. Program kerja yang kelompok pengabdi lakukan antara lain adalah membantu UMKM dalam membuat profil dan visi misi, membantu modal awal, pembukuan, pemasaran melalui e-commerce, foto dan video produk, desain kemasan, dan pengelolaan akun usaha. Kegiatan yang tim pengabdi lakukan selama pengabdian berhasil terlaksana dan sukses. Hasil ini dapat dilihat adanya peningkatan penjualan online dari market place, peningkatan keterampilan dalam pembukuan, serta kemampuan dalam melakukan branding produk.Kata Kunci:  Covid-19, UMKM, Strategi, ModernAbstractMicro, Small, and Medium Enterprises (MSMEs) in Indonesia are currently developing very rapidly. Moreover, the development of technology brings fresh air for MSMEs in increasing their existence in society. The work plan that we are carrying out is a strategy to encourage MSMEs to go through difficult times during the Covid-19 pandemic. The purpose of implementing this activity is to help “Al Barik MSME” in Sidomulyo Village Bantul district Yogyakarta in carrying out their business during the Covid-19 pandemic and responding to technological developments. Our work programs include assisting Al Barik MSME in creating the business profile these are vision and mission, assisting initial capital, bookkeeping, marketing through e-commerce, product photos and videos, packaging design, managing business accounts, and improving signboard. Our service activities were carried out well and successfully. These results can be seen in an increase in online sales from the marketplace, increased skills in bookkeeping, and the ability to do product branding.
Apakah Good Corporate Governance Perspektif dan Corporate Social Responbility Indeks Berpengaruh Terhadap Kinerja Keuangan? Anandita Zulia Putri; Ningrum Pramudiati
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 2 (2020): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v3i2.707

Abstract

This study aims to determine the effect of the implementation of Good Corporate Governance perspective and Corporate Social Responsibility on financial performance in mining sector companies listed on the Indonesia Stock Exchange in 2015-2018. Good Corporate Governance consists of audit committee, the size the board of directors, the proportion of independent directors, and the number of board of commissioners. The research uses 12 samples in mining sector companies from 2015-2018 who did not have negative profit. The research sampling technique uses purposive sampling method while for data analysis uses multiple linear regression. The results show that the proxy committee variable proxy and the size of the board of directors have a significant effect on financial performance which is proxied by the ROE variable. As for the proxy variable, the proportion of independent directors and the number of board of commissioners do not significantly influence the financial performance that is proxied by ROE. Variable Corporate social responsibility index shows the results do not affect the financial performance which is proxied by the ROE variable. This research is important to be carried out as a study material for the mining industry on the importance of implementing GCG and CSR
Perspektif Mahasiswa Akuntansi Mengenai Faktor Yang Mempengaruhi Minat Dalam Pemilihan Karir Sebagai Akuntan Publik Anandita; Adilla Putri Hardiyanto; Ningrum Pramudiati
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v5i1.1798

Abstract

This study aims to examine social values, professional training, work environment, and level of religiosity on the interest of accounting students based on their perspective in choosing a career as a public accountant. Based on previous research, it still shows inconsistent results, so researchers are interested in re-examining it by adding a new variable that has never been studied before, namely the level of religiosity variable. The method used is a survey using a questionnaire. The technique of determining the sample is using purposive sampling. Multiple linear analysis technique using SPSS version 25. The sample of this research is 105 accounting students from PGRI Yogyakarta University or Yogyakarta State University. This study shows that social values, professional training, work environment, and level of religiosity have a positive effect on the interest of accounting students in choosing a career as a public accountant.
Determinan Intensi Whistleblowing Internal pada OPD Kabupaten Purbalingga Ningrum Pramudiati; Rizki Nur Aziz
Telaah Bisnis Vol 21, No 2 (2020): Desember 2020
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2476.746 KB) | DOI: 10.35917/tb.v21i2.180

Abstract

This research aims to examine the determinants of internal whistleblowing intention at OPD Purbalingga Regency. The determinants of internal whistleblowing intention need to be examined because Indonesia is one of the countries with a high level of fraud. This research used primary data in the form questionnaires with purposive sampling method. The sample used in this study were 27 Regional Apparatus Organizations (OPD) in Purbalingga Regency, Central Java Province. The variables examined in this study were professional commitment, ethical environment, moral intensity, and personal cost. This research used descriptive analysis and multiple linear regression analysis. The results of this study indicate that professional commitment, ethical environment, moral intensity, and personal cost have a positive and partial effect on the intention to conduct internal whistleblowing at the Regional Apparatus Organization (OPD) of Purbalingga Regency. A person with a high moral intensity tends to have a high intensity to whistleblowing. This means that morals are often an important limitation for a person to take action. A person with high moral boundaries will not like anything beyond the existing moral rules.
Pendampingan Peran Digital Marketing dan Pemasaran dalam Upaya Keberlangsungan Hidup pada UMKM yang tergabung dalam SiBakul Anandita Zulia Putri; Lulu Amalia Nusron; Zidni Husnia Fachrunnisa; Ningrum Pramudiati; Rahandhika Ivan Adyaksana
DHARMA BAKTI Dharma Bakti-Vol 5 No 2-Oktober 2022
Publisher : LPPM IST AKPRIND Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34151/dharma.v5i2.4057

Abstract

MSMEs in Yogyakarta is growing rapidly because Yogyakarta is one of the city's tourist destinations and is known as a student city and a city of culture. One of the obstacles for MSMEs is related to financing to obtain expansion and marketing capital that has not been maximized. SiBakul is an MSME collection data system so that registered MSME development can be more focused. The Service Team provides guidance and direction related to the digital marketing system and MSME financing. This marketing system aims to expand the MSME market and fostering the submission of a financing system aims to encourage MSMEs to be able to expand. This coaching activity is carried out for 1 month, which consists of activities for developing a digital marketing system, financing education, directing MSMEs to apply for financing, and the last stage is the evaluation stage.
Determinan Akuntabilitas Pengelolaan Dana Desa Anandita Zulia Putri; Helda Endardika; Ningrum Pramudiati; Lulu Amalia nusron
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i2.3825

Abstract

This research is useful in assessing the influence of human resource competence, community participation, government internal control system, and accessibility of financial reports have an impact on village fund management accountability. The research uses quantitive data. The population in this research is 7 sub-districts in the Kulon Progo regency with 50 villages. The sample of this research is 168 respondents using the purposive sampling technique. The analytical method used is multiple linear regression with SPSS version 26. This research reveals that human resource competence, community participation, government internal control system, and accessibility of financial reports positively impact village fund management accountability
Determinants Budgetary Slack Ningrum Pramudiati; Anandita Zulia Putri; Betti Prastiwi
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2022): Jurnal Riset Akuntansi dan Keuangan. April 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i1.34889

Abstract

This study aims to examine the determinants of budgetary slack. Budgetary slack often occurs because of pressure from superiors aimed at subordinates to make a reasonable budget. This study examines the effect of the independent variables, namely budgetary participation, information asymmetry, budget emphasis, and organizational commitment, on the dependent variable, namely budgetary slack. This study used a sample of Regional Apparatus Organizations (OPD) in Bantul Regency. The number of samples used in this study was 78 respondents using the purposive sampling method. The data analysis technique used is multiple linear regression. The study results of the study prove that the budget participation variable has a positive effect on budgetary slack with a significance of 5%. Meanwhile, the variables of information asymmetry, budget emphasis, and organizational commitment do not affect budgetary slack. Keywords: budget participation, information asymmetry, budget emphasis, organizational commitment, budgetary slack
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
Co-Authors Adilla Putri Hardiyanto Anandita Anandita Zulia Putri Anandita Zulia Putri Anindita Imam Basri Aziz, Rizki Nur Betti Prastiwi Budiarto, Dekeng Setyo Deden Prasetyo Erlinawati, Afida Helda Endardika Lulu Amalia Nusron Muhammad Arif Nur Hidayat Rahandhika Ivan Adyaksana Rizki Nur Aziz Zidni Husnia Fachrunnisa