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All Journal Jurnal Akuntansi & Auditing Indonesia Indonesian Journal of Economics and Bussiness MODUS-Jurnal Ekonomi dan Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Atma Inovasia
Anastasia Susty Ambarriani
Accounting Department, Faculty Of Economics Universitas Atmajaya Yogyakarta
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENERAPAN MANAJEMEN KUALITAS PADA HOTEL NON-BINTANG DI KOTA YOGYAKARTA Wahyuni, Mega Intan; Ambarriani, Anastasia Susty
Modus Journals Vol 31, No 1 (2019): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.488 KB) | DOI: 10.24002/modus.v31i1.1946

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan manajemen kualitas pada hotel non bintang di Kota Yogyakarta. Data yang digunakan dalam penelitian ini merupakan data primer (kuesioner) yang didapat dari 65 manajer hotel non bintang di Kota Yogyakarta. Dalam pengukuran penerapan manajemen kualitas menggunakan empat indikator (fokus pada pelanggan, obsesi terhadap kualitas, perbaikan sistem secara berkesinambungan, dan keterlibatan dan pemberdayaan karyawan). Analisa yang digunakan adalah metode deskriptif kuantitatif dengan teknik perhitungan skor penerapan manajemen kualitas dibagi dengan skor ideal. Adapun langkah-langkah analisis datanya adalah sebagai berikut (1) menyebarkan dan mengumpulkan kuesioner, (2) menjumlahkan masing-masing indikator manajemen kualitas, (3) menentukan presentase penerapan manajemen kualitas dengan membagi jumlah masing-masing indikator dengan skor ideal, kemudian (4) melakukan uji validitas dan reliabilitas pada masing-masing item kuesioner. Hasil yang diperoleh berdasarkan hasil analisis data yang telah dilakukan adalah penerapan manajemen kualitas pada hotel non bintang di Kota Yogyakarta menunjukkan persentase yang tinggi yaitu sebesar 82,28% dengan interpretasi bahwa hotel non bintang sudah menggunakan dan menerapkan indikator pengukur penerapan manajemen kualitas pada bisnisnya dengan baik. Kata Kunci : Manajemen Kualitas, Total Quality Management (TQM), Hotel Non Bintang.
Managerial Performance Relation to Environmental Uncertainty and Utilization of Management Accounting Systems: A Literature Study Ambarriani, Anastasia Susty; Syifaudin, Ahmad; Mayndarto, Eko Cahyo; Nugraha, Erik
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4045

Abstract

This study aims to understand the uncertainty of the company's business environment and the use of management accounting systems as a form of application of information and communication technology to managerial performance. Various obstacles, difficulties, and obstacles were encountered in running the company's operations. One of them is environmental uncertainty. Environmental uncertainty is a circumstance that firm management must strive to keep to a bare minimum. A management accounting system will be implemented as a result of the efforts to eliminate environmental uncertainty, which will be a significant step forward in the effort to overcome environmental uncertainty. Managers' management accounting system is to be more active in searching for data related to the processes they carry out, so this encourages managers to be more active in carrying out processes, coordination, monitoring, and evaluation. In this study, a qualitative descriptive technique was used to collect information. In this study, a literature review strategy was taken in order to gather information for the study. The results show that from 10 previous studies, both national and international, adding that the application of management accounting is one of the efforts made by company management to minimize uncertainty and the environment. The application of a management accounting system that is supported by technology in the company can provide high quality and useful information to increase the effectiveness of company managers in making fast, relevant and accurate decisions to solve company problems due to current or future uncertainties as well as to survive and be able to compete in a competitive business environment. Therefore, it can be seen that one way to minimize environmental uncertainty is to implement a management accounting system to improve managerial performance.
PENGARUH PENGETAHUAN MANAJER TERHADAP GAYA PENGGUNAAN INFORMASI AKUNTANSI MANAJEMEN DAN ACTIVITY-BASED MANAGEMENT SERTA IMPLIKASINYA PADA PENERAPAN DIAGNOSIS RELATED GROUP Anastasia Susty Ambarriani
Indonesian Journal of Economics and Business Vol 2, No 1 (2012)
Publisher : Universitas Padjadjaran

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

Abstract

The objective of the research are to find out empirical evidence to investigate the significant impact of manager’s management accounting knowledge on managers’ style in using management accounting information. It then investigated the impact of manager’s style on the existence of activity-based management in those hospitals. Further, this research examines the DRG acceptability among those hospitals effect manager’s knowledge.The population of the research are hospital’s management team. Using stratified simple random sampling method, This research surveyed 68 hospitals in Jogjakarta Special Region and Central Java. This research employed Partial Least Square (PLS) to study the impact of manager’s knowledge on manager’s style in using management accounting information and the impact of this style on the readiness of implementing activity-based management. It also used mann-whitney test for assessing whether the distribution of those variables has equal values in private and public hospitalsThis research found significant impact of managers’ knowledge on manager’s style in using management accounting information and significant impact of this style on the availability of activity based management implementation. This research also found a relatively low acceptability of Diagnosis-Related Group system among surveyed hospitals. This research also found that the relation among those variables are not imply to diagosis-related group implementation. Further, this research found no significant differences in the distribution of those variables between private and public hospitals.The conclusions of the research are; (1)manager’s knowledge in management accounting are not adequate to push hospital’s manager team in using management accounting information in interavtive style; (2) if hospital manager’s management accounting knowledge are good, they would use management accounting information in interactive style. Interactive style in using manafement accounting information system means managers would employ management accounting information system as learning tool for continous improvement within organization, problem solving and formulating strategy that aim to organisation’s misssion and vission achievement; (3) if hospital manager’s use interactive style in using management accounting information, organtation’s would employ activity-based management; (4) Dignosis-related group payment system couldn’t be running well, if there is lack of adequate management accounting information system.
THE USE OF MANAGEMENT ACCOUNTING INFORMATION IN HOSPITAL MANAGEMENT Anastasia Susty Ambarriani
Jurnal Akuntansi dan Auditing Indonesia Vol. 17 No. 1 (2013)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol17.iss1.art1

Abstract

Tujuan dari penelitian ini adalah untuk menemukan bukti mengenai penggunaan informasi akuntansi manajemen di rumah sakit. Secara khusus, tujuan penelitian ini adalah untuk mengetahui apakah manajer yang bertanggung jawab untuk masalah keuangan dan akuntansi memiliki pengetahuan akuntansi manajemen yang memadai. Rumah sakit yang disurvei di Jawa Tengah dan Yogyakarta, baik rumah sakit swasta maupun pemerintah. Responden penelitian ini adalah manajer keuangan dan akuntansi dan manajer pengambil keputusan. Wawancara mendalam dan kuesioner digunakan untuk mendapatkan data. Hasil penelitian menunjukkan bahwa manajer keuangan dan akuntansi di rumah sakit memiliki kompetensi kurang memadai di bidangnya sehingga mereka tidak memberikan informasi akuntansi manajemen untuk pembuat keputusan manajer sebagai alat manajerial. Peran manajer keuangan dan akuntansi di rumah sakit hanya untuk mempersiapkan anggaran dan laporan keuangan. Manajer tidak menggunakan gaya interaktif, tetapi gaya diagnostik. Selain itu, penelitian ini menemukan bahwa ada hubungan yang signifikan antara kompetensi manajer dan tipe pengendalian yang dilakukan manajer.Kata kunci: pengetahuan manajer, informasi akuntansi manajemen, gaya kontrol diagnostik, gaya kontrol interaktif.
PENERAPAN MANAJEMEN KUALITAS PADA HOTEL NON-BINTANG DI KOTA YOGYAKARTA Mega Intan Wahyuni; Anastasia Susty Ambarriani
Modus Vol. 31 No. 1 (2019): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v31i1.1946

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan manajemen kualitas pada hotel non bintang di Kota Yogyakarta. Data yang digunakan dalam penelitian ini merupakan data primer (kuesioner) yang didapat dari 65 manajer hotel non bintang di Kota Yogyakarta. Dalam pengukuran penerapan manajemen kualitas menggunakan empat indikator (fokus pada pelanggan, obsesi terhadap kualitas, perbaikan sistem secara berkesinambungan, dan keterlibatan dan pemberdayaan karyawan). Analisa yang digunakan adalah metode deskriptif kuantitatif dengan teknik perhitungan skor penerapan manajemen kualitas dibagi dengan skor ideal. Adapun langkah-langkah analisis datanya adalah sebagai berikut (1) menyebarkan dan mengumpulkan kuesioner, (2) menjumlahkan masing-masing indikator manajemen kualitas, (3) menentukan presentase penerapan manajemen kualitas dengan membagi jumlah masing-masing indikator dengan skor ideal, kemudian (4) melakukan uji validitas dan reliabilitas pada masing-masing item kuesioner. Hasil yang diperoleh berdasarkan hasil analisis data yang telah dilakukan adalah penerapan manajemen kualitas pada hotel non bintang di Kota Yogyakarta menunjukkan persentase yang tinggi yaitu sebesar 82,28% dengan interpretasi bahwa hotel non bintang sudah menggunakan dan menerapkan indikator pengukur penerapan manajemen kualitas pada bisnisnya dengan baik. Kata Kunci : Manajemen Kualitas, Total Quality Management (TQM), Hotel Non Bintang.
PERCEPTIONS OF LECTURERS AND STUDENTS TOWARDS THE ONLINE LEARNING PROCESS IN THE SPECIAL REGION OF YOGYAKARTA Anastasia Susty Ambarriani; MG. Fitria Harjanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.3050

Abstract

This study aims to investigate the perceptions of lecturers and students towards the online learning method. Lecturers' perceptions of the online learning process are revealed through the perspective of (1) their readiness towards the online learning process, (2) the essence of the material; (3) the students' response, and (4) online learning facilities. Meanwhile, the students' perceptions of the online learning method are depicted from their (1) adaptability; (2) lesson understanding; (3) preference for online learning, and (4) supporting facilities. The results of the study explain that lecturers and students do not experience any significant difficulties in the online learning method during the pandemic. Although they did not encounter any significant difficulties, lecturers and students still preferred face-to-face interaction compared to online learning. The difficulty of online learning faced by lecturers and students is more because of the limited communication network caused by the limited internet access Keywords: Covid-19 pandemic, the higher education learning method
Pengaruh kepemimpinan, pengambilan risiko, inovasi, partisipasi intensif dan partisipasi kontributif terhadap kinerja koperasi di Purbalingga Jawa Tengah Anastasia Susty Ambarriani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (581.703 KB) | DOI: 10.32670/fairvalue.v4i12.2045

Abstract

This study aims to analyze the effect of leadership, risk taking, innovation, intensive participation and contributive participation on the performance of cooperatives in Banyumas, Central Java. The method used is multiple regression analysis using the F-test, R2-test, and T-test analysis methods. Based on the results of the analysis and discussion, it shows that risk-taking, innovation, and intensive participation affect the performance of cooperatives in Purbalingga, Central Java, Indonesia. Contributive leadership and participation have no effect on cooperative performance in Purbalingga, Central Java, Indonesia.
PENGGUNAAN INFORMASI AKUNTANSI DALAM PENENTUAN STRATEGI UMKM DI ERA KENORMALAN BARU Anastasia Susty Ambarriani Sunaryo; Ch Wiwik Sunarni; Pratiwi Budiharta
Bina Ekonomi Vol. 27 No. 1 (2023): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v27i1.5700.12-29

Abstract

The covid-19 pandemic that occurred more than a year ago has affected many businesses, including micro, small and medium enterprises (MSME). The focus of this study is to describe the effect of the pandemic on the business of micro, small and medium enterprises located in Daerah Istimewa Yogyakarta, Indonesia. The study investigates the strategies taken by MSME in coping with challenges of the pandemic and how MSMEs use accounting information in their routine business operation. Data for analysis were gathered by means of questionnaires distributed to owners and or managers of MSME in the Daerah Istimewa Yogyakarta Province.                 Based on the respondents’ answers, the pandemic has caused a decline is sales, difficulty in recovery of operating costs, and difficulty in financing. The strategy taken by most MSMEs to counter those problems were rescheduling production, changing marketing techniques such as using online marketing, and increasing the quantity and quality of customer relationship. During the pandemic, respondents have realized the usefulness of accounting information in operating the business. Respondents know the importance of recording transactions which leads to a better calculation of costs and profit.
Ahli dalam Mengelola UMKM melalui Aplikasi Point of Sales Anastasia Susty Ambarriani; Bernadus Yenaldy Sakti Hermawan; Sang Ayu Putu Piastini Gunaasih
Jurnal Atma Inovasia Vol. 3 No. 5 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v3i5.7717

Abstract

The purposes of this service activity are to improve financial information through the Point of Sales application, determine costs, and promote Rosaline Bolu and Cookies Tiwul partners. Rosaline Tiwul Bolu and Cookies is a micro business that sells Tiwul-based typical Jogja souvenirs such as cakes and cookies located on Jl. L. Adisucipto No. 7, Kec. Depok, Sleman Regency. The method used in this activity is divided into several stages: planning, implementation, process evaluation, and making a point of sales preparation module. Partners are expected to be able to independently enter data into the Soda Pos point of sales application. Furthermore, it is hoped that it can assist the practice of selling on marketplaces such as Shopee to expand the market share of the cookie’s products.
Co-Authors Ahmad Syifaudin Bernadus Yenaldy Sakti Hermawan Ch Wiwik Sunarni Mayndarto, Eko Cahyo Mega Intan Wahyuni MG. Fitria Harjanti Nugraha, Erik Pratiwi Budiharta Putri, Ni Luh Putu Eka Sang Ayu Putu Piastini Gunaasih Wahyuni, Mega Intan Wijaya, Indriyani