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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Ekonomi dan Bisnis GROWTH (JEBG)
Lita Permata Sari
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Economics, Econometrics & Finance Education

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Pengaruh Muatan Etika dalam Pendidikan Akuntansi terhadap Persepsi Etika Mahasiswa (Studi pada Mahasiswa Jurusan Akuntansi Universitas Brawijaya Malang Angkatan 2009) Lita Permata Sari; Ari Kamayanti
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This aim of this research is to reveal the influence of the effect of the charge of ethics in accounting education as the duty of spiritual inner reflection, ethical issue, discussion, and resolution of ethical case against ethical perceptions of students. The population of the research is undergraduate students of the Department of Accounting, Faculty of Economics and Business, Brawijaya University, year 2009 currently undergoing an auditing practice and has taken courses in business ethics and professions. The data of this research is taken by using questionnaire as primary data. There were 167 questionnaires given out but only 135 questionnaires which meet the criteria of sampling. This research uses mixed method, as a combination of qualitative and quantitative research methods. To analyze variables, this research uses simple regression analysis. The result shows that the charge of ethics in accounting education has significant influence on  student’s ethics perceptions with 5% significance tolerance. Keywords: Keywords: Charge ethics, ethical perception
PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN OPINI AUDIT ATAS LAPORAN KEUANGAN TERHADAP KINERJA KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA TIMUR Lita Permata Sari; Nanik Hariyana
Growth Vol 15 No 2 (2017): JEBG November 2017
Publisher : Relawan Jurnal Indonesia

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Abstract

Public sector reforms in response to the criticism of inefficiency, unproductive, always loss, low quality, lack of innovation and creativity. To see the existence of the public sector in financial management, in particular the financial performance of local governments, this study will look at the effect of the Local Revenue earned by each region in 38 districts / cities in East Java and Audit Opinion provided by the Supreme Audit Board of the financial statements local government financial performance. The purpose of this study to determine whether there is influence of local revenue and audit opinion on the local government financial performance. This research uses multiple regression analysis with software SPSS 22. The results of research, analysis describes the local revenue and audit opinions have no effect on financial performance local governments in 38 districts / cities in East Java.
Pengaruh Kebijakan Treatment Karyawan Terhadap Efektivitas Pengendalian Internal dan Kualitas Laporan Keuangan Sektor Publik Kabupaten Situbondo Lita Permata Sari; Ediyanto Ediyanto
Growth Vol 16 No 2 (2018): JEBG November 2018
Publisher : Relawan Jurnal Indonesia

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Abstract

This study aimed to get empirical evidence about the effect of treatment policy of employees on the effectiveness of internal controls and the quality of public sector financial statements.These samples included 102 respondents who work and have a position as an officer of the financial administration and assets as well as treasurer of the regional work units (SKPD) Government of Situbondo District.The sampling technique used purposive sampling, that is choosing the sample with a sample of criteria that the sample involved at least 2 years experience in financial reporting in each SKPD.Methods of data collection is performed by questionnaires distributed directly. Data analysis using Path Analysis with software SPSS version 20. This study provided empirical evidence that the treatment policy of employees has positive effect on the effectiveness of internal controls. Instead, the treatment policy of employees has no effect on the quality of public sector financial statements.Moreover, empirical evidence show that the effect of treatment policy of employees on the quality of financial statements is mediated by the effectiveness of internal controls. It meanings that through the effectiveness of internal controls, the treatment policy of employees can indirectly effecton the quality of financial statements.
ANALISIS KETIMPANGAN PENDAPATAN ANTAR WILAYAH KECAMATAN DI KABUPATEN SITUBONDO TAHUN 2016 Karnadi Karnadi; Lita Permata Sari
Growth Vol 15 No 1 (2017): JEBG Mei 2017
Publisher : Relawan Jurnal Indonesia

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Abstract

Economic growth between different regions may have an impact on the uneven distribution of income and development. Situbondo Regency which has an area of ​​163,850 Ha, has 17 districts. The sub-districts in Situbondo District have different areas, natural potential, and different regional characteristics. Inequality income is a problem that can be found in any region. In general, inequality can not be destroyed, but can only be reduced to an acceptable level by a particular social system so that alignment in the system is maintained in the process of growth. Implementation of regional autonomy is expected local government able to manage regional potency maximally so that inequality of economic development, yield and income received by sub-district decreasing. This research uses williamson index analysis to measure income inequality between districts in Situbondo Regency in 2016. The result shows Williamson index value of 0.16, that is still far categorized as lame, economic growth in Situbondo Regency is still said to be evenly distributed.
Co-Authors Ari Kamayanti Jamhari Jamhari Karnadi Karnadi Nanik Hariyana