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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Aplikasi Bisnis Journal of Contemporary Accounting
Isti Rahayu
Accounting Department, Universitas Islam Indonesia, Yogyakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Deteksi financial statement fraud: Pengujian dengan fraud diamond Merissa Yesiariani; Isti Rahayu
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
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.vol21.iss1.art5

Abstract

This research is an empirical research that aims to determine the effect of fraud diamond toward financial statement fraud on the public companies LQ-45 listed in Indonesia Stock Exchange (IDX) from 2010 to 2014. The test is performed by using multiple linear regression on the 22 data samples. The results show that external pressure and rationalization variables proved to be significantly positive, while financial stability, financial targets, change of auditors, personal financial need, nature of industry, ineffective monitoring and capability were not proven against financial statement fraud. The results of this study are expected to be a reference for further researchers and users of other financial information in detecting fraud on the financial statements.
Aspek perilaku dalam penganggaran partisipatif Isti Rahayu
Jurnal Akuntansi dan Auditing Indonesia Vol 1, No 2 (1997)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Anggaran merupakan salah satu alat yang dapat membantu perencanaan, koordinasi dan penilaian kinerja dalam perusahaan. Penyusunan anggaran itu sendiri antara lain dapat dilakukan secara partisipatif. Penyusunan anggaran secara partisipatif dengan melibatkan para manajer tentunya akan mengakibatkan berbagai aspek perilaku, baik positif maupun negatif.Aspek positif antara lain berkurangnya ketegangan bawahan, berkurangnya konfiikantara bawahan dengan atasan, dan meningkatnya motivasi bawahan yang padaakhimya akan mmingkatkan kinerja. Sedangkan aspek negatif antara lain munculnya kesempatan bagi bawahan untuk mendapatkan slack anggaran.
Pengaruh ketidakpastian lingkungan terhadap partisipasi penganggaran dan kinerja manajerial Isti Rahayu
Jurnal Akuntansi dan Auditing Indonesia Vol 3, No 2 (1999)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The study attemps to examine the relationship between budgetary participation and individual performance. In so doing the study considers environmental uncertainty as a moderating variable.Data for this study were collected by using questionaires, which were mailed to 430 department managers chosen from Indonesian Capital Markets Directory. There were 81 responses of which 73 were complete and hence usable.The study concludes that the budgetary participation effects the individual performance. However environmental uncertainty did not moderate the effects of participative budgeting on individual performance.
Do dissemination and risks increase the willingness to disclose assets? Isti Rahayu; Shofi Yasmina Ruhin
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art2

Abstract

This research aims to find out the influence of taxpayers’ knowledge on the willingness to disclose assets strengthened by dissemination and risks of sanction impositions. The research sample is the taxpayers listed in the tax office. A total sample of 103 taxpayers was taken using convenience sampling method. Tests were carried out using moderated regression analysis. The research findings reveal that taxpayers’ knowledge has a positive influence on the willingness to disclose assets, the risks of sanction impositions moderate the influence of taxpayers’ knowledge on the willingness to disclose assets, while dissemination does not moderate the influence of taxpayers’ knowledge on the willingness to disclose assets. Therefore, an increase in taxpayers’ knowledge is needed, primarily on tax sanctions as it is evident to strengthen the influence of taxpayers’ knowledge on the willingness to disclose assets.
Determinants of the intention to continue using e–wallet during the covid–19 pandemic Isti Rahayu; Galang Prasetyatama
Journal of Contemporary Accounting Volume 3 Issue 2, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss2.art1

Abstract

Information technology has grown rapidly; one of the industry’s products in the trend in Indonesia is e-wallet, such as OVO and DANA. This research study aims to find out the empirical evidences regarding the perceived risks, reputations, service features, and promotions on the intention to use e-wallet with experiences as the moderating variable. The data used in this research is primary data obtained from online questionnaire sent to 160 respondents – university students in the Special Region of Yogyakarta Indonesia, selected by using purposive sampling method. Data analysis is carried out using multiple regression. The research findings reveal that reputations and service features have a positive and significant influence on the intention to use e-wallet, while perceived risks and promotions do not influence the intention to use e-wallet. Furthermore, experiences do not influence of perceived risks, reputations, service features, and promotions on the intention to use e-wallet.
INFORMASI ASIMETRI DAN SENJANGAN ANGGARAN PADA PERGURUAN TINGGI DI YOGYAKARTA Isti Rahayu; Galuh Laksmita
Jurnal Aplikasi Bisnis Volume 17 No. 1, Juni 2017
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol17.iss1.art4

Abstract

ABSTRACTThe purpose of this research is to examine the effect of budgetary participation and job involvement to the budgetary slack, and examine the role of asymmetry information as a moderating variable.  Research sample are structural employees that involved in budgeting process at university in Yogyakarta. The data used in this research is primary data, and this research used a regression analysis test for developing the hypothesis framework.  The findings in this research are: 1) Budgetary participation has positive effect on the budgetary slack. 2) Job involvement has positive effect on budgetary slack. 3) Asymmetry Information has not a positive effect on the relationship between budgetary participation with the budgetary slack. 4) Asymmetry Information has not a positive effect on the relationship between job involvement with budgetary slack. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh partisipasi anggaran dan keterlibatan kerja terhadap senjangan anggaran, dan menguji peran variabel informasi asimetri dalam menguatkan pengaruh partisipasi anggaran dan keterlibatan kerja terhadap senjangan anggaran. Pengujian dilakukan menggunakan data primer dengan sampel 51 penganggungjawab unit pertanggungjawaban pada perguruan tinggi swasta di Yogyakarta.Pengujian data dilakukan menggunakan analisis regresi. Hasil penelitian menunjukkan terdapat pengaruh positip partisipasi anggaran terhadap senjangan anggaran, terdapat pengaruh positip keterlibatan kerja terhadap senjangan anggaran. Namun penelitian ini tidak berhasil membuktikan peran asimetri informasi dalam menguatkan pengaruh partisipasi anggaran dan keterlibatan kerja terhadap senjangan anggaran.Penelitian ini memiliki implikasi bagi manajemen perguruan tinggi agar memperhatikan proses penyusunan anggaran yang dilakukan secara partisipatif, maupun keterlibatan yang tinggi dari penyusun anggaran, serta tidak menggunakan anggaran sebagai satu-satunya alat untuk mengukur kinerja. Dengan demikian akan tersusun anggaran yang optimal dan tidak memotivasi penyusun anggaran melakukan senjangan anggaran.  
The influence of game-based learning on business literacy Isti Rahayu; Gilang Fakhri Listyawan; Primanita Setyono; Noor Endah Cahyawati
Journal of Contemporary Accounting Volume 4 Issue 3, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss3.art3

Abstract

Game-based learning used in various learning areas, including business learning. MonsoonSIM is a game simulator employed in a business learning process. This study study aims to investigate the influence of game-based learning using MonsoonSIM on business literacy and its effect on entrepreneurial intention. The population in this study are the students in the Special Region of Yogyakarta. Convenience sampling was used to select the research sample with the criteria of having experience of running MonsoonSIM. This study was conducted in 2022 based on a questionnaire to 121 students. In the analysis, Partial Least Square (PLS) was used with the results of game-based learning having a positive influence on business literacy, and entrepreneurial motivation having a positive influence on entrepreneurial intention. However, this study has not succeeded in proving the influence of environmental factors and business literacy on entrepreneurial intention. The study findings are expected to be a recommendation for higher education to apply game as a model alternative of business learning for a digital generation as it has been proven to promote business literacy.
Co-Authors Galang Prasetyatama Galuh Laksmita Gilang Fakhri Listyawan Merissa Yesiariani Noor Endah Cahyawati Primanita Setyono Shofi Yasmina Ruhin