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All Journal Riset Akuntansi dan Keuangan Indonesia Assets: Jurnal Akuntansi dan Pendidikan Journal Competency of Business Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Rahmatan Lil’alamin Journal of Community Services (RLA)
Chivalrind Ghanevi Ayuntari
Universitas Islam Indonesia, Yogyakarta, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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DECISION OF FRAUD DISCLOSURE IN THE INDONESIAN REGIONAL GOVERNMENT Arifin, Johan; Ariefadisya, Sheila Hikma; Ayuntari, Chivalrind Ghanevi
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11088

Abstract

AbstractThe objective of this study was to examine the potential factors affecting employees to perform whistleblowing in Indonesian regional government level. The examined factors included supervisor support, protection, compensation and the level of fraud severity.This study was conducted by testing 130 civil servants who have worked in a number of regions in Indonesia. The test was done by handing out questionnaires that consisted of some questions and two case studies. The participants were asked to answer one of the available  five answer choices which were related to the decision of fraud disclosure in regional government. The result showed that employees were willing to disclose any fraud in the workplace if they received sufficient supervisor support, protections and considered that the level of fraud was serious. However, it was found that compensation did not affect the employees to perform whistleblowing.Keywords: Whistleblowing, Wrongdoing, Supervisor Support, Protection, Compensation.
DECISION OF FRAUD DISCLOSURE IN THE INDONESIAN REGIONAL GOVERNMENT Johan Arifin; Sheila Hikma Ariefadisya; Chivalrind Ghanevi Ayuntari
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11088

Abstract

AbstractThe objective of this study was to examine the potential factors affecting employees to perform whistleblowing in Indonesian regional government level. The examined factors included supervisor support, protection, compensation and the level of fraud severity.This study was conducted by testing 130 civil servants who have worked in a number of regions in Indonesia. The test was done by handing out questionnaires that consisted of some questions and two case studies. The participants were asked to answer one of the available  five answer choices which were related to the decision of fraud disclosure in regional government. The result showed that employees were willing to disclose any fraud in the workplace if they received sufficient supervisor support, protections and considered that the level of fraud was serious. However, it was found that compensation did not affect the employees to perform whistleblowing.Keywords: Whistleblowing, Wrongdoing, Supervisor Support, Protection, Compensation.
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA PT MULTI BINTANG INDONESIA TBK Chivalrind Ghanevi Ayuntari
Journal Competency of Business Vol 5 No 1 (2021): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.418 KB) | DOI: 10.47200/jcob.v5i1.881

Abstract

This study aims to analyze the source and uses of working capital at PT Multi Bintang Indonesia Tbk and its effect on the company’s profitability. The source data of this study is financial statements of the company and financial statements of several companies from similar industries. The data taken from idx.co.id for period 2016-2020. The analysis was carried out by analyzing reports on sources and uses of working capital, analysis of working capital requirements and analysis of profitability ratios. After analyzing the results obtained that the company has managed working capital well even though the company had experienced a lack of capital for a certain period. In addition, the company can take advantage of the resources it has to make a profit.
Understanding Antecedents to the Satisfaction of Using Learning Management System: an Empirical Study of Accounting Students Selfira Salsabilla; Chivalrind Ghanevi Ayuntari
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v9i2.4927

Abstract

ABSTRACTThis research was aimed to identify the factors affecting the Accounting students' satisfaction of using Google Classroom as one of the Learning Management System (LMS). This research analyzed the effect of perceived enjoyment, perceived ease of use, and perceived usefulness on the students' satisfaction. The sample in this research was 108 Accounting students. The data were analyzed using PLS-SEM with SmartPLS 2.0. The research results showed that the level of satisfaction of the Google Classroom was affected positively and significantly by the perceived enjoyment, perceived ease of use, and perceived usefulness. Moreover, this research also discussed the impacts of the results both theoretically and practically.ABSTRAKPenelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi kepuasan mahasiswa akuntansi dalam menggunakan google classroom yang merupakan salah satu learning management system (LMS). Penelitian ini menganalisis pengaruh perceived enjoyment, perceived ease of use, perceived usefulness terhadap kepuasan. Penelitian ini menggunakan sampel 108 responden mahasiswa akuntansi. Data dianalisis menggunakan PLS-SEM dengan software SmartPLS 2.0. Hasil penelitian menunjukkan bahwa tingkat kepuasan terhadap google classroom dipengaruhi secara positif signifikan oleh perceived enjoyment, perceived ease of use, dan perceived usefulness. Penelitian ini juga mendiskusikan dampak hasil penelitian dalam ranah teoritis dan praktis.
Pendampingan Penggunaan Aplikasi Akuntansi UKM dalam Menyusun Laporan Keuangan Selfira Salsabilla; Afuan Fajrian Putra; Chivalrind Ghanevi Ayuntari; Yestias Maharani
Rahmatan Lil 'Alamin Journal of Community Services Volume 1 Issue 1, 2021
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol1.iss1.art1

Abstract

Kegiatan ini bertujuan untuk mengatasi masalah yang sedang dihadapi oleh pelaku bisnis diindustri pembuatan sprei dan bedcover yang tergabung dalam WA Grup Craft di Yogyakarta. Masing-masing pelaku bisnis yang tergabung dalam WA Grup tersebut memiliki permasalahan yang sama yaitu mengenai kesulitan dalam melakukan pencatatan keuangan. Hal ini berdampak pada belum terpisahnya pencatatan keuangan pribadi dengan usahanya. Sehingga, pelaku bisnis kesulitan dalam menilai apakah hasil usahanya tersebut mengalami keuntungan atau justru mengalami kerugian. Atas dasar permasalah tersebut, dibentuk program pendampingan dalam penyusunan laporan keuangan menggunakan Aplikasi Akuntansi UKM. Aplikasi ini dipilih karena dapat dengan mudah di unduh oleh pengguna menggunakan smartphone. Metode pelaksanaan kegiatan dilakukan dalam bentuk edukasi dan pendampingan dalam penggunaan Aplikasi tersebut. Hasil kegiatan ini menunjukkan respon yang positif bagi para peserta dan para peserta dinilai sudah siap dalam bersaing di era industri 4.0. Namun demikian, berdasarkan hasil evaluasi menunjukan bahwa kegiatan ini perlu dilaksanakan berkelanjutan mengingat terbatasnya waktu saat pendampingan terdapat beberapa peserta yang masih membutuhkan bimbingan lebih lanjut.
Literasi Investasi Berbasis Aplikasi Smartphone Bagi Generasi Z Yestias Maharani; Selfira Salsabilla; Afuan Fajrian Putra; Chivalrind Ghanevi Ayuntari; Marfuah Marfuah
Rahmatan Lil 'Alamin Journal of Community Services Volume 2 Issue 1, 2022
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol2.iss1.art4

Abstract

Generasi z merupakan generasi yang sangat dekat dengan teknologi. Kebanyak generasi ini memiliki prinsip you only live once sehingga banyak dari mereka yang belum memiliki manajemen keuangan yang baik bahkan memikirkan investasi masa depan. Kegiatan pengabdian ini diselenggarakan untuk memberikan edukasi kepada generasi z untuk dapat melakukan manajemen keuangan dan mulai berani melakukan investasi melalui lembaga resmi yang diawasi oleh OJK. Pemberian edukasi melalui talkshow terkait literasi investasi bagi generasi z memberikan pemahaman yang baik bagaimana cara melakukan manajemen keuangan, karena dengan manajemen keuangan yang baik generasi muda memiliki pos tabungan yang salah satu fungsi dari pos tabungan dapat digunakan untuk investasi. Saat ini banyak sekali aplikasi yang memberikan kemudahan untuk melakukan investasi dengan aman karena dibawah pengawasan OJK. Keberhasilan kegiatan ini dapat diukur dengan minat peserta kegiatan untuk mulai melakukan manajemen keuangan dan juga mulai berani untuk melakukan investasi dengan aplikasi smartphone.
Peningkatan Kompetensi Guru SMK Melalui Pelatihan Komputer Perpajakan Berbasis Kasus Afuan Fajrian Putra; Selfira Salsabilla; Marfuah; Yestias Maharani; Chivalrind Ghanevi Ayuntari
Rahmatan Lil 'Alamin Journal of Community Services Volume 3 Issue 1, 2023
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol3.iss1.art1

Abstract

This service activity aims to improve the competence of accounting teachers in technical skills in the field of taxation. This is because SMK is a vocational education that is ready to provide skilled workers in their fields. In addition, the need for skilled labor in the field of taxation is currently a major need in the industrial world. The material taught in this training is in the form of a tax computer for filling out e-SPT PPh Article 21 and e-Faktur with a case approach. This training was attended by 39 people who are members of the Accounting Subject Teacher Conference (MGMP) throughout Yogyakarta. This activity is carried out for 2 (two) days. The first day is used for providing tax computer training, while the second day is used for exams which function to measure the level of understanding of the training participants. Based on the test results 39 people were declared competent or met certain qualifications so that it is hoped that the understanding and skills that have been obtained in this training can be taught back to students in their respective schools.
PENILAIAN KINERJA UMKM SAAT PANDEMI COVID-19 (STUDI KASUS UMKM RUMAH WARNA) Chivalrind Ghanevi Ayuntari; Astrid Kanadya Maher
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4: Juli 2023
Publisher : Bajang Institute

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

Abstract

Financial performance is a measure of the condition from ability of a business in financial point of view of the business. By measuring financial performance, it can help a business to know the condition of its business. Measurement using profitability ratios in analyzing the company's financial performance through financial statements can produce important information in the form of how much the company generates on the resources used. The financial statements used are in 2020 and 2021 for comparison. The results showed that Rumah Warna experienced a decrease in performance in 2021 compared to the previous year (2020). This was due to several factors that occurred inside and outside the company.
Co-Authors Afuan Fajrian Putra Ariefadisya, Sheila Hikma Astrid Kanadya Maher Johan Arifin Maharani, Yestias Marfuah Marfuah Marfuah Selfira Salsabilla Sheila Hikma Ariefadisya