Articles
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG ]]>
<![CDATA[Lilis Setyowati]]>;
<![CDATA[Wikan Isthika]]>;
<![CDATA[Ririh Dian Pratiwi]]>
<![CDATA[ KINERJA Vol. 20 No. 2 (2016): Kinerja ]]>
Publisher : <![CDATA[Faculty of Business and Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/kinerja.v20i2.843
<![CDATA[AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement]]>
<![CDATA[DETERMINAN YANG MEMPENGARUHI KINERJA DOSEN DALAM PELAKSANAAN TRI DHARMA PERGURUAN TINGGI ]]>
<![CDATA[lilis setyowati]]>;
<![CDATA[purwantoro purwantoro]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 17 No. 1 (2020) ]]>
Publisher : <![CDATA[Universitas Lancang Kuning ]]>
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DOI: 10.31849/jieb.v17i1.2596
<![CDATA[Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi peningkatan kinerja dosen dalam menerapkan tri dharma pendidikan tinggi. Metode pengambilan sampel menggunakan teknik purposive sampling dan teknik analisis menggunakan uji regresi linier berganda. Penelitian ini dilakukan di salah satu universitas swasta di Semarang dengan jumlah sampel 63 responden. Hasil penelitian menunjukkan bahwa peningkatan kinerja dosen dipengaruhi oleh kompetensi profesional dan komitmen terhadap profesi, sedangkan motivasi kepemimpinan, pelatihan, sertifikasi pendidik, dan budaya organisasi tidak mempengaruhi peningkatan kinerja dosen dalam menerapkan tri dharma pendidikan tinggi.]]>
<![CDATA[DETERMINAN YANG MEMPENGARUHI KINERJA DOSEN DALAM PELAKSANAAN TRI DHARMA PERGURUAN TINGGI ]]>
<![CDATA[Lilis Setyowati]]>
<![CDATA[ BJRM (Bongaya Journal of Research in Management) Vol 3 No 2 (2020): BJRM (Bongaya Journal of Research in Management) ]]>
Publisher : <![CDATA[P3M STIEM BONGAYA ]]>
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DOI: 10.37888/bjrm.v3i2.119
<![CDATA[This study aims to identify the factors that influence the increase in the performance of lecturers in implementing the tri dharma of higher education. The sampling method uses purposive sampling technique and analysis techniques using multiple linear regression tests. The research was conducted at one of the private universities in Semarang with a total sample of 63 respondents. The results showed that the increase in lecturer performance was influenced by professional competence and commitment to the profession, while leadership motivation, training, educator certification, and organizational culture did not affect the improvement of lecturers' performance in implementing the tri dharma of higher education.]]>
<![CDATA[KOMPETENSI SEBAGAI PEMODERASI PENGELOLAAN KEUANGAN DAN PENERAPAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA ]]>
<![CDATA[Lilis Setyowati]]>
<![CDATA[ Tangible Journal Vol 5 No 2 (2020) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.47221/tangible.v5i2.122
<![CDATA[ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan keuangan dan penerapan akuntansi terhadap akuntabilitas kinerja pemerintah Kota Semarang dengan kompetensi sumber daya manusia sebagai pemoerasi. Metode penentuan sampel dalam penelitian ini menggunakan teknik purposive sampling. Jumlah sampel dalam penelitian ini 59 responden yang bekerja di kantor Organisasi Perangkat Daerah Kota Semarang bagian keuangan dan akuntansi. Sumber data primer diperoleh dari pernyataan kuesioner. Teknik analisis data menggunakan uji regresi regresi linear. Hasil penelitian menyatakan bahwa pengelolaan keuangan dan penerapan akuntansi berpengaruh positif dan signifikan terhadap akuntabilitas kinerja pemerintah Kota Semarang, serta kompetensi sumber daya manusia juga terbukti sebagi pemoderasi. ABSTRACT This study aims to analyze the effect of financial management and accounting implementation on the Semarang City government's performance accountability with human resource competency as a moderating variable. The sample used in this study was obtained by purposive sampling technique, namely 59 civil servants in the financial section of the Semarang City Local Government Organization unit. The data source used is primary data with a questionnaire instrument. Data analysis technique used is multiple linear regression test. The results of this study found that financial management and implementation of accounting in the Semarang City government proved to have a positive and significant effect on the accountability of the Semarang City Government's performance. In addition, it was also found that the competence of the human resources involved in it was able to moderate the influence]]>
<![CDATA[THE EFFECT OF RETURN ON ASSETS, COMPANY GROWTH AND DEBT TO EQUITY RATIO ON COMPANY VALUE: PENGARUH RETURN ON ASSETS, COMPANY GROWTH DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Lilis Setyowati]]>;
<![CDATA[Delta Claodya Sugiharto]]>
<![CDATA[ Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 2 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance ]]>
Publisher : <![CDATA[Yayasan Education and Social Center ]]>
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DOI: 10.53067/ijebef.v2i2.62
<![CDATA[The purpose of this study was to determine the effect of Return On Assets (ROA), Company Growth, and Debt to Equity Ratio (DER) on Company Value (study on manufacturing companies 2016-2020). The population in this study were manufacturing companies in 2016-2020 and the sample in this study was 46 companies. the sample with purposive sampling methode as many as 46 companies. The collected data were analyzed using multiple linear regression analysis test which was processed using SPSS. The results of the analysis show that Return On Assets (ROA) has an effect on firm value, company growth affects firm value, Debt to Equity Ratio (DER) has no effect on firm value]]>
<![CDATA[Pengaruh Rasio Keuangan Terhadap Perubahan Laba Pada Perusahaan Manufaktur ]]>
<![CDATA[Qithfirul Indriyani]]>;
<![CDATA[Lilis Setyowati]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 3 No 1 (2023): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - Maret 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang ]]>
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DOI: 10.36908/jimpa.v3i1.158
<![CDATA[Penelitian ini dilakukan untuk mengetahui apakah current ratio, debt to equity ratio, net profit margin, dantotal asset turnover berpengaruh terhadap perubahan laba. Populasi dalam penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia 2017-2021 yang dipilih menggunakan metode purposive sampling sehingga didapatkan 130 sampel perusahaan. Teknik analisis data menggunakan teknik analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel currentratio dan debt to equity ratio berpengaruh terhadap perubahan laba barang konsumsi. Sedangkan variabel net profit margin dan total asset turnover tidak berpengaruh terhadap perubahan laba.]]>
<![CDATA[Analisis Faktor Yang Mempengaruhi Integritas Laporan Keuangan Perusahaan Manufaktur di Indonesia ]]>
<![CDATA[Lilis Setyowati]]>;
<![CDATA[Nurmansyah Perkasa Ricky Setiawan]]>
<![CDATA[ GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 2 (2022): April : Jurnal Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/gemilang.v2i2.671
<![CDATA[Financial reports have a very important role for users of financial reports to obtain information that will be used as material for consideration in decision making. This study aims to determine the effect of the level of institutional ownership, managerial ownership, independent commissioners, and audit committees on the integrity of financial reports in manufacturing companies listed on the IDX in 2015-2019. The data was taken through purposive sampling technique and obtained as many as 44 company samples. The collected data were analyzed using multiple linear regression analysis which was processed using SPSS. The results of the analysis show that managerial ownership and independent commissioners have an effect on the integrity of financial reports, while institutional ownership and audit committees have no effect on the integrity of financial reports.]]>
<![CDATA[Pajak Daerah, Retribusi Daerah, dan Pengelolaan Kekayaan Daerah Terhadap Pendapatan Asli Daerah di Indonesia ]]>
<![CDATA[Lilis Setyowati]]>
<![CDATA[ GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 4 (2021): Oktober : Jurnal Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/gemilang.v1i4.673
<![CDATA[This study aims to determine the effect of local taxes , local retributions, results of separated regional wealth management on local revenue in all regions in Indonesia for the 2020 period. The sampling technique used in this study is using the purposive sampling method. The total sample is 374 local governments throughout Indonesia. This study uses secondary data obtained from budget realization on the website www.djpk.kemenkeu.go.id. The method of data analysis uses multiple linear regression using SPSS version 25. The results obtained from this study indicate that: local taxes have an effect on local revenue, local retributions have an effect on local revenue, and result of separated regional wealth management has an effect on local revenue.]]>
<![CDATA[PERTUMBUHAN EKONOMI MEMODERASI HUBUNGAN PENDAPATAN DAERAH DAN DANA ALOKASI TERHADAP BELANJA MODAL ]]>
<![CDATA[Lilis Setyowati]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/jaka.v4i1.8259
<![CDATA[This study aims to determine the effect of regional original income, general allocation funds, and special allocation funds on capital expenditures with economic growth as a moderating variable in Central Java Province for the 2019 - 2021 period. Capital expenditure is a regional budget expenditure used to purchase assets or develop assets. whose useful life is more than one accounting period. The analytical method in this study is Moderated Regression Analysis (MRA) using data from 2019 - 2021. The analytical techniques used are statistical tests, classical assumption tests, coefficients of determination, and moderate regression analysis. The results of the study show that local revenue and general allocation funds have an effect on capital expenditures, while special allocation funds have no effect on capital expenditures. Economic growth can moderate the effect of general allocation funds and special allocation funds on capital expenditures, while economic growth cannot moderate the effect of local revenue on capital expenditures.]]>
