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PERSEPSI MAHASISWA AA YKPN TERHADAP BANK SYARIAH Evi Grediani
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 19, No 1 (2016)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.459 KB) | DOI: 10.35591/wahana.v19i1.115

Abstract

This research aims to find out the perception of accounting students to Syariah Banking. The subject in this research is a student of YKPN Accounting Academy, Yogyakarta. One Hundred subjects participated in the quesionaire survey. Subjects are randomly assign. Analysis unit was students who had the use of syariah banking and methods of data analysis was validity analysis, reability analysis and regression analysis. The results show the following that the accounting students of YKPN Academy had good (positive) perception to Syariah Banking. Key words: Syariah Banking, Perception
ANALISIS HUBUNGAN KULTUR DAN STRUKTUR ORGANISASI TERHADAP KEEFEKTIFAN PENGANGGARAN PARTISIPATIF Evi Grediani
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 15, No 2 (2012)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (52.553 KB) | DOI: 10.35591/wahana.v15i2.65

Abstract

This research is intended to evaluate as to whether organization culture and organization structure affect the participative budgeting as well as the manager performance. Fifty six sample selected randomly in this research. The sample are managers or supervisors in the Public Accountant Firms in Indonesia. Hypotheses are tested using multiple regression. The two conclusion of the research are: firstly, the relation between participative budgeting and the organization culture is negative and significant, it means that the job-oriented organization culture affects the relationship between the effectiveness of participative budgeting to the performance of manager and secondly, the relation between the effectiveness of participative budgeting and organization structure is negative and significant, it means that a centralized organization structure affects the effectiveness of participative budgeting and the performance of manager.Keywords: the organization culture, the organization structure, the participative budgeting, the performance of manager.
Mengungkap fenomena anggaran perubahan dan partisipasi masyarakat akibat Pandemi Covid 19 Evi Grediani
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 5 No 2 (2020): Imanensi : Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.5.2.2020.69-78

Abstract

This study aims to reveal the phenomenon of budget changes and community participation in the Pakualaman District due to the COVID-19 pandemic. Qualitative research and analysis was carried out by interpreting, organizing data, making memos, and interpreting interview. The research results show that the impact of the pandemic has stopped spending or zero spending (except certain shopping). The community participates independently and independently to immediately move together in activities to prevent the spread of COVID-19, even though the revised budget from the APBD cannot be realized for handling the spread of COVID-19. Pandemic conditions have brought together citizens to work together without much material government intervention. Abstrak Penelitian ini bertujuan untuk mengungkap fenomena anggaran perubahan dan partisipasi masyarakat wilayah Kecamatan Pakualaman akibat pandemi COVID-19. Jenis penelitian kualitatif dan analisis dilakukan dengan intepretasi, pengorganisasian data, membuat memo, dan pemaknaantranskrip wawancara dari enam informan. Hasil penelitian menunjukkan bahwa dampak pandemi COVID-19 menghentikan belanja atau nol belanja (kecuali belanja tertentu). Masyarakat berpartisipasi secara swadaya dan mandiri untuk segera bergerak bersama dalam kegiatan pencegahan penyebaran COVID-19, walaupun anggaran perubahan dari APBD belum dapat direalisasikan untuk penanganan penyebaran COVID-19. Kondisi pandemi telah menyatukan warga untuk bergotong-royong bersama tanpa banyak intervensi pemerintah secara materi.
Penilaian Tingkat Kesehatan Bank Metode Risk Based Bank Rating dan Depositor Funds BPR Syariah di Indonesia Nanik Niandari; Evi Grediani; Rahmawati Hanny Yustrianthe
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.963 KB) | DOI: 10.26460/ja.v7i2.1053

Abstract

This study aims to analyze the bank health level using the risk-based bank rating method against depositors funds. The bank health level is proxied in NPF, PPAP, FDR, ROA, Profit, BOPO, and CAR. The results of this study indicate that PPAP, Profit, BOPO, and CAR show negative and significant influences. Whereas NPF, FDR and ROA show no significant effect on depositor funds. The implications of this study are expected to make BPRS more attention, maintain and improve financial ratios that affect the level of health so that people increasingly believe in placing their funds.
Struktur Aset, Ukuran Perusahaan, Likuiditas, Profitabilitas, dan Nilai Perusahaan Evi Grediani; Mita Dianingsih
E-Jurnal Akuntansi Vol 32 No 4 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i04.p04

Abstract

This study aims to examine the factors that affect firm value. The data used in this study are trading companies listed on the Indonesia Stock Exchange between 2016-2020. The data sampling technique was purposive sampling. The data was obtained from the web of trading companies and the website of the Indonesian stock exchange. Testing the research hypotheses using regression analysis using SPSS 26. The results show that firm size and profitability affect firm value. While the variable structure of assets and liquidity have no effect on firm value. Research contributes to investors in assessing companies related to the transparency of the company's financial reporting. Keywords: Structure; Firm Size; Liquidity; Proitability; Firm Value
Financial Ratio Analysis for PT XL AXIATA Tbk Evi Grediani
Accounting and Finance Studies Vol. 1 No. 4 (2021): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.229 KB) | DOI: 10.47153/afs14.1962021

Abstract

This study aims to determine the performance of financial statements and health level PT XL Axiata Tbk. This study also investigates based on the ratio of profitability, liquidity, activity and solvency from the 2015-2020 period. The company's soundness assessment method uses the Altman Z-Score method. The results of the study of profitability ratios indicate that the performance of financial statements is not very good because it is not optimal in generating profits. The liquidity ratio shows that the performance of the financial statements is not very good in meeting its current liabilities. The activity ratio shows that the company's financial statement performance is less effective in utilizing the asset turnover ratio and its working capital but has been maximized in collecting receivables from customers. The solvency ratio shows poor financial statement performance because the company's financial risk is very large but the company is able to pay interest expense when it matures. The results of the analysis of the Altman Z-Score method show that the company's health level is in a vulnerable state and has a high risk of bankruptcy
Industry 4.0 and University Performace Based on Prism Theory Tri Siwi Nugrahani; Yuni Nustini; Imanda Firmantyas Putri; Teguh Erawati; Evi Grediani
Journal of Business and Management Review Vol. 2 No. 2 (2021): (Issue-February)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr22.892021

Abstract

This article aims to evaluate the performance of higher education based on the Higher Education National Standard (SN) which is implemented with the performance of Prisma. Prisma performance appraisal is able to assess the performance of all entities from various stakeholders including for universities in Indonesia. Every Prism performance appraisal goes through a satisfaction orientation, strategy, process, capability and contribution. Prism is very suitable for organizational assessment, especially in the era of the Industrial Revolution 4.0 because every aspect will always be related and affect performance achievement. Prism-based higher education performance studies by compiling Higher Education Standards can be used to add references as a measure of the level of satisfaction of stakeholders and can improve PT performance internally
Pengaruh Corporate Governance terhadap Pengungkapan Emisi Gas Rumah Kaca dengan Peran Audit Internal sebagai Pemoderasi Evi Grediani; Rahmawati Hanny Yustrianthe; Nanik Niandari
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.28371

Abstract

This study aims at internal audit reasons that moderate the effect of corporate governance on the level of disclosure of greenhouse gas (GHG) emissions. The sample selection technique was purposive sampling of 41 companies listed on the Indonesia Stock Exchange for the period 2015-2018 which made complete sustainable reports so that a total of 164 observations were made. Using multiple linear regression to test the hypothesis, the results of the study found that the proportion of female commissioners, board size and audit committee size significantly affects the disclosure of greenhouse gas emissions. Likewise, the role of internal audit significantly strengthens the influence between corporate governance and disclosure of greenhouse gas emissions. Other results indicate that the proportion of members of the independent board of commissioners and the frequency of audit committee meetings are not able to influence the disclosure of greenhouse gas emissions.
Kepemilikan Manajerial dan Praktik Penghindaran Pajak: Studi pada Perusahaan Manufaktur terdaftar di BEI Periode Tahun 2015-2017 Nanik Niandari; Rachmawaty Hanny Yustrianthe; Evi Grediani
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.250

Abstract

This study test the effect of managerial ownership on propensity of tax avoidance behaviour. Data used in this study were obtained from Indonesian stock exchange database and company's annual report. The author uses regression analysis with unbalanced panel data types from a sample of 144 manufacturing companies covering years period of 2015 to 2017. Propensity of tax avoidance as a dependent variable is measured by effective tax rate (ETR). The independent variable is managerial ownership which is determined by 2 (two) types of measurements. First measurement use a percentage form, and second measurement use a dummy based on the level of managerial ownership. The control variables used include return on assets (ROA), company size and leverage. We find that managerial ownership has a positive effect on propensity of tax avoidance. Another finding in this study is that the effect of managerial ownership on propensity of tax avoidance occurred at managerial ownership levels of less than 20%. The results of this study are expected to contribute the literature study of managerial ownership towards propensity of tax avoidance.