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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Dinamika Pendidikan JEJAK Accounting Analysis Journal Indonesian Journal of Devotion and Empowerment (IJDE)
Bestari Dwi Handayani
Jurusan Akuntansi FE UNNES
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENERAPAN MODEL GRUP INVESTIGASI DALAM PENINGKATAN KUALITAS PEMBELAJARAN AKUNTANSI DASAR Handayani, Bestari Dwi
Dinamika Pendidikan Vol 3, No 2 (2008): Desember 2008
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

Penelitian ini bertujuan meningkatkan keterlibatan secara aktif mahasiswa peserta perkuliahan Akuntansi Dasar melalui metode investigasi group hasil yang di dapat dari penelitian menunjukkan adanya pertumbuhan  kemampuan belajar mandiri mahasiswa. Hal ini dikarenakan melalui penyajian model ini mahasiswa saling berinteraksi dalam kelompoknya untuk membahas tugas melalui diskusi kelompok dan diskusi kelas. Kata Kunci : Model Grup Investigasi, Peningkatan Kualitas Pembelajaran
EFEKTIVITAS PEMBELAJARAN AKTIF MELALUI PENERAPAN MODEL PEMBELAJARAN KOLABORATIF (COLLABORATIVE LEARNING) UNTUK MENINGKATKAN PRESTASI BELAJAR AKUNTANSI SEKTOR PUBLIK POKOK BAHASAN AKUNTANSI SATUAN KERJA PENGELOLA KEUANGAN DAERAH (SKPKD) Handayani, Bestari Dwi
Dinamika Pendidikan Vol 6, No 1 (2011): Juni 2011
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

The study was based on the real lecture of public sector accounting especially accounting for SKPKD process. During the lecture, most of the students did not participate actively. They did not show their self awareness in learning. Based on reality above, it is needed to know whether the collaborative learning model can improve students’ self awareness in learning or not. Thus, the objective of this study is to get the description of the teaching experience by applying the collaborative laerning model to improve students’ capability. This study is a pre-experiment study. The subjects of this study are four classes: two classes are the experimental groups with collaborative learning model as the treatment ant the rest two classes as the control group with conventional model learning. The participants are the sixth semester students of Accounting Department, Economics Faculty, Semarang State University. The sample t-test were used to analyze the data. The result of this study showed that the use of collaborative learning model can improve the students’ self awareness in learning because they were free to decide their own learning objectives and sources. All students in experimental groups were active in decision making.
PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA ANGGARAN DI KABUPATEN SEMARANG Handayani, Bestari Dwi
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 4, No 1 (2011): March 2011
Publisher : Semarang State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v4i1.4643

Abstract

The relationship between budget participation and managerial performance has been attracting researchers attention. However, the results of previous studies on the realtionship between budget participation and managerial performance have been inconclusive and often contradictory. One way to reconcile these conflicting results is to investigate the hypothesized realationship by applying a contingency approach. This study empirically examined the effect of budget participation on budget performance using conntingency approach. Three contingent variables were investigated. They were motivation, leadership style and decentralization. The data were collected by using purposive sampling technique atSemarangRegion. The respondent is the managerial level such as Camat and Bendahara Kecamatan. To analyse the data, simple regresion and regresion with residual approach are employed. The result of study shows that budget participation support has positive and significant influence on performance budgeting. Then, motivation and budget participation, leadership style and budget participation, desentralization and budget participation do not affect performace budgeting.
PENGUKURAN KINERJA ORGANISASI DENGAN PENDEKATAN BALANCED SCORECARD PADA RSUD KABUPATEN KEBUMEN Dwi Handayani, Bestari
Jurnal Dinamika Manajemen Vol 2, No 1 (2011): March 2011 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v2i1.2490

Abstract

Penelitian ini bertujuan mengukur kinerja perusahaan di RSUD Kebumen, yang selama ini menekankan pada aspek keuangan. Penilaian tersebut kurang menggambarkan kinerja perusahaan secara keseluruhan, karena hanya menilai kinerja jangka pendek dan mengabaikan aset tidak berwujud. Pengukuran kinerja menggunakan metode Balanced Scorecard mempertimbangkan baik aspek keuangan dan non-keuangan. Pengukuran ini melibatkan empat perspektif, yaitu: keuangan, pelanggan, proses bisnis internal, dan pembelajaran dan perspektif pertumbuhan. Hasil analisis menunjukkan skor kinerja rumah sakit melalui empat perspektif Balanced Scorecard. Berdasarkan hasil penelitian, disimpulkan bahwa hasil perspektif finansial dinilai baik dengan rasio efektivitas yang sesuai target. Kinerja berdasarkan perspektif pelanggan dianggap cukup baik. Namun, tingkat akuisisi pasien menurun. Berdasarkan perspektif proses bisnis internal, kinerja dinilai ideal. Tingkat produktivitas dilihat dari perspektif pembelajaran dan pertumbuhan rata-rata sebesar Rp24.663.959, dan kepuasan karyawan dinilai cukup baik. This study aimed to measure the performance of companies in Kebumen Hospital, which has emphasized the financial aspects. The assessment describes the lack of overall company performance, as only assess short-term performance and ignores intangible assets. Measurement of performance using the Balanced Scorecard method is to consider both aspects of financial and non-financial. This measurement involves four perspectives: financial, customer, internal business processes, and learning and growth perspective. The analysis shows the hospital performance scores over the four Balanced Scorecard perspectives. Based on the results of the study, concluded that the financial rating of good results with the corresponding effectiveness ratio target. Performance which based on the customer’s perspective is considered quite good. However, the acquisition of patient decline. Based on internal business process perspective, the ideal performance assessed. Level of productivity seen from the perspective of learning and growth average of Rp24.663.959, and employee satisfaction was considered quite good
PENGARUH REFORMASI PENYUSUNAN ANGGARAN TERHADAP KUALITAS APBD KOTA SEMARANG Handayani, Bestari Dwi
Jurnal Dinamika Akuntansi Vol 1, No 1 (2009): March 2009
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v1i1.1910

Abstract

Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris dampak akuntabilitas publik, partisipasi publik, transparansi publik dan pendekatan kinerja APBD terhadap kualitas APBD di KAbupaten Semarang. Sampel dari penelitian ini terdiri dari organisasi non pemerintah, tokoh masyarakat, organisasi publik, institusi akademik, perguruan tinggi dan mass media di Semarang Jawa Tengah. Ada 36 responden yang telah mengembalikan kuesioner. Hasil dari penelitian ini adalah ada dampak akuntabilitas publik, partisipasi publik, transparansi publik dan pendekatan kinerja APBD terhadap kualitas APBD. AbstractThis study aims to get the empirical evidence of the effects of public accountability, public participation, public transparency, and APBD performance approach to the quality of APBD in Kabupaten Semarang. The sample of this research consists of Non-Government Organization, public figure, public organization, academic institutions, colleges, and mass media in Semarang, Central Java. The questionnaires were distributed and they are returned back by 60 respondents. The result of study shows that there are effects of public accountability, public participation, public transparency, and APBD performance approach to quality of APBD.Keywords: corporate governance; APBD performance; public accountability
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH Surastiani, Dyah Puri; Handayani, Bestari Dwi
Jurnal Dinamika Akuntansi Vol 7, No 2 (2015): September 2015
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i2.4124

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh kualitas sumber daya manusia, pemanfaatan teknologi infomasi dan sistem pengendalian intern terhadap kualitas informasi laporan keuangan pemerintah kota Salatiga. Populasi dalam penelitian ini adalah pegawai bagian keuangan pada SKPD di kota Salatiga. Teknik pengambilan sampel dilakukan dengan metode random sampling yang menghasilkan 74 sampel untuk diolah. Metode analisis data penelitian ini yaitu analisis regresi linear berganda.. Hasil penelitian ini menunjukkan bahwa kualitas sumber daya manusia dan sistem pengendalian intern mempunyai pengaruh positif signifikan terhadap kualitas informasi laporan keuangan pemerintah daerah, sedangkan pemanfaatan teknologi informasi tidak mempunyai pengaruh terhadap kualitas informasi laporan keuangan pemerintah daerah. Saran untuk penelitian selanjutnya untuk memperluas variabel independen yang mempengaruhi kualitas informasi laporan keuangan pemerintah daerah.This research aimed to obtaining the empirical evidence about the the effects of human resources quality, information technology utilization and internal control systems toward the quality of the financial information of local government in Salatiga. The population in this research were employees of the finance department at SKPD in Salatiga. Sampling techniques carried out by random sampling method that produces 74 samples to be processed. This research data analysis method is multiple linear regression. Results of this study can be concluded that the quality of human resources and internal control system have a significant positive effect on the quality of local government financial reporting information, while the use of information technology does not have an effect on the quality of local government financial reporting information. Suggestion for the further research is to expand the independent variables that affect the quality of the financial information of local government.
PENGARUH REFORMASI PENYUSUNAN ANGGARAN TERHADAP KUALITAS APBD KOTA SEMARANG Handayani, Bestari Dwi
Jurnal Dinamika Akuntansi Vol 3, No 1 (2011): March 2011
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v3i1.1941

Abstract

Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris dampak akuntabilitas publik, partisipasi publik, transparansi publik dan pendekatan kinerja APBD terhadap kualitas APBD di Kabupaten Semarang. Sampel dari penelitian ini terdiri dari organisasi non pemerintah, tokoh masyarakat, organisasi publik, institusi akademik, perguruan tinggi dan mass media di Semarang Jawa Tengah. Ada 36 responden yang telah mengembalikan kuesioner. Hasil dari penelitian ini adalah ada dampak akuntabilitas publik, partisipasi publik, transparansi publik dan pendekatan kinerja APBD terhadap kualitas APBD. Abstract This study aims to get the empirical evidence of the effects of public accountability, public participation, public transparency, and APBD performance approach to the quality of APBD in Kabupaten Semarang. The sample of this research consists of Non-Government Organization, public figure, public organization, academic institutions, colleges, and mass media in Semarang, Central Java. The questionnaires were distributed and they are returned back by 60 respondents. The result of study shows that there are effects of public accountability, public participation, public transparency, and APBD performance approach to quality of APBD.
PENGARUH KARAKTERISTIK, KOMPLEKSITAS PEMERINTAHAN DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN WAJIB LKPD Maulana, Candra; Handayani, Bestari Dwi
Accounting Analysis Journal Vol 4 No 4 (2015): November 2015
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v4i4.9107

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik, kompleksitas dan temuan audit terhadap tingkat pengungkapan Laporan Keuangan Pemerintah Daerah. Populasi dalam penelitian ini adalah pemerintah kabupaten/kota di Pulau Jawa tahun anggaran 2013 sebanyak 123 kabupaten/kota. Metode yang digunakan adalah purposive sampling. Jumlah sampel yang digunakan yaitu 78 laporan keuangan Kabupaten dan Kota. Teknik analisis yang digunakan adalah analisis regresi linier berganda dengan alat bantu SPSS 21. Hasil penelitian menunjukkan bahwa secara parsial variabel ukuran pemerintah daerah dan ukuran legislatif berpengaruh positif terhadap tingkat pengungkapan dan variabel intergovernmental revenue berpengaruh negatif terhadap tingkat pengungkapan, sedangkan variabel kemandirian daerah, jumlah SKPD dan temuan audit tidak berpengaruh terhadap tingkat pengungkapan. Variabel temuan audit sebaiknya tidak hanya diproksikan dengan jumlah temuan saja, karena hal ini dinilai tidak material. Penggunaan proksi nilai temuan dan kategori temuan akan lebih tepat dalam menentukan tingkat materialitas suatu temuan.This study aims to determine the effect of the characteristics, complexity and audit findings on the level of disclosure of Local Government Finance Report. The population in this study is the district / city governments in Java fiscal year 2013 as many as 123 districts / cities. The method used is purposive sampling. The number of samples used are 78 districts and the Citys financial statements. The analysis technique used is multiple linear regression analysis with SPSS 21. The results showed that in partial size and the size of the local government legislative positive effect on the level of disclosure and variable intergovernmental revenue negatively affect the level of disclosure, while the independent variable regions, the number of SKPD and the audit findings do not affect the level of disclosure. Variable audit findings should not only proxied by the number of findings, because it is considered not material. The use of proxy values the findings and the findings would be more appropriate categories in determining the level of materiality of a finding. 
PENGARUH SELF ASSESSMENT SYSTEM, KEADILAN, TEKNOLOGI PERPAJAKAN, DAN KETIDAKPERCAYAAN KEPADA PIHAK FISKUS TERHADAP TINDAKAN TAX EVASION Friskianti, Yossi; Handayani, Bestari Dwi
Accounting Analysis Journal Vol 3 No 4 (2014): November 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i4.4216

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh self assessment system, keadilan, teknologi perpajakan, dan ketidakpercayaan kepada pihak fiskus  terhadap tindakan tax evasion. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di Kabupaten Batang. Teknik pengambilan sampel menggunakan accidental sampling. Metode pengumpulan data yang digunakan adalah metode kuesioner. Pengolahan data menggunakan program SPSS versi 16. Hasil penelitian ini menunjukkan bahwa self assessment system, keadilan, teknologi perpajakan, dan ketidakpercayaan kepada pihak fiskus berpengaruh simultan terhadap tindakan tax evasion. Variabel self assessment system, keadilan,  teknologi perpajakan, secara parsial tidak berpengaruh terhadap tindakan tax evasion. Sedangkan ketidakpercayaan kepada pihak fiskus secara parsial berpengaruh terhadap tindakan tax evasion. Saran berdasarkan penelitian ini adalah perlunya pengawasan dan pengevaluasian terhadap kinerja pegawai pajak. KPP Pratama Batang dapat mengadakan kegiatan untuk meningkatkan pemahaman pelaksanaan self assessment system, keadilan perpajakan, dan penggunaan teknologi perpajakan serta melakukan pengawasan terhadap wajib pajak. Peneliti selanjutnya diharapkan dapat menemukan faktor-faktor lain yang berpengaruh terhadap tindakan tax evasion.The study is to analyze the influence of the self assessment system, tax fairness, technology taxation, and distrust in politicians to acts of tax evasion. Population of this study are individual tax payers in Batang. Sampling techniques using accidental sampling. Data collection method used is the method of questionnaire. Processing data using SPSS version 16. The results of this study indicates that the self assessment system, tax fairness, technology taxation, and distrust in politicians simultaneously affect on acts of tax evasion. Variable the self assessment system, tax fairness, technology taxation in partial not affect on acts of tax evasion. While distrust in politicians in partial affect on acts of tax evasion. Suggestions based on these studies is the need far monitoring and evaluating the performance of tax officers. KPP Pratama Batang can hold activities to improve understanding of the implementation of the self assessment system, tax fairness, and use of technology taxation with socializing or counseling and conduct monitoring on tax payers. Future studies expected to find other factors influence toward the act of tax evasion.
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE Irfan, Setyadi; Fachrurrozie, Fachrurrozie; Handayani, Bestari Dwi
Accounting Analysis Journal Vol 2 No 4 (2013): November 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i4.4173

Abstract

Tujuan dari penelitian ini untuk menganalisis pengaruh kinerja keuangan perusahaan terhadap penerapan corporate governance. Populasi dalam penelitian ini adalah perusahaan-perusahaan publik yang terdaftar di Bursa Efek Indonesia. Sampel penelitian adalah perusahaan yang telah berturut-turut masuk dalam pemeringkatan CGPI survey investor dan analis yang diberikan oleh IICG untuk tahun 2010, 2011 dan 2012. Metode pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga sampel dalam penelitian ini sebanyak 35 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda, analisis deskriptif dan uji asumsi klasik. Hasil penelitian ini menunjukan bahwa ROA tidak berpengaruh terhadap corporate governance, ROE tidak berpengaruh terhadap corporate governance dan NPM tidak berpengaruh terhadap corporate governance. The purpose of this research was to analyze the influence of the companys financial performance with respect to corporate governance. The population in this research is a public companies listed on the Indonesia stock exchange. The research sample is a company that has been successively CGPI ratings survey of investors and analysts are given by IICG for 2010, 2011 and 2012. Sampling method in this study using a purposive sampling method so that the sample in this research as much as 35perusahaan. Methods of data analysis used in this study is the analysis of multiple regression, analysis of descriptive and test assumptions. The results of this research show that ROA did not influence on corporate governance, ROE has no effect on corporate governance and the NPM does not influence on corporate governance.
Co-Authors - FACHRURROZIE Agung Puja Laksana, Agung Puja Agung Yulianto Agus Wahyudin Ajeng Pangestuning Purwoko, Ajeng Pangestuning Bagus Arya Pradana, Bagus Arya Candra Maulana, Candra Dyah Puri Surastiani, Dyah Puri Hengky Pramusinto Henny Murtini Herlinda Pratiwi, Herlinda Ismiyati Ismiyati Jati, Kuat Waluyo Marimin Marimin Risma Ridha Anissa, Risma Ridha Setyadi Irfan, Setyadi Sholikah, Mar'atus Surastiani, Dyah Puri Yossi Friskianti, Yossi