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Journal : Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen

Analisis Faktor-Faktor Yang Mempengaruhi Penerapan Akuntansi Akrual Pada Pemerintah Daerah Kabupaten Bantul Zulkifli, Zulkifli; Mandasari, Jayanti
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 5 No 1 (2018): Jurnal Riset Manajemen Januari 2018
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.424 KB) | DOI: 10.32477/jrm.v5i1.287

Abstract

The purposes of this study are : 1. to analyze the influence between the education level of financial staff on the application of accrual accounting. 2. to analyze the effect of the experience of running the cash basis toward accruals on the accrual accounting application. This research design is quantitative research by using regression test, where the principal data from samples of a population is collected by distributing questionnaire instrument. Hypothesis testing performed by Multiple Linear Regression was used to test the effect between variables of education staff finance level (X1) and experience running cash basis toward Accrual (X2) on Accrual Accounting (Y) application. The results of this study indicate that: a) The level of education of financial staff (X1) has a positive influence on the application of accrual accounting (Y). This is indicated by the results of research showing that staff education level has an explanation power of 59.3%. b) The result of experience analysis running cash basis toward accrual (X2) show value t count equal to 4,744 with sig. 0,000. Therefore the value of sig. <0.05 then Ho is rejected, which means experience running the cash basis (X2) has a positive effect on the application of accrual accounting (Y).
AKUNTABILITAS PUBLIK PENGADAAN BARANG/JASA PEMERINTAH SECARA ELEKTRONIK (E-PROCUREMENT) DI PEMERINTAH DAERAH DAERAH ISTIMEWA YOGYAKARTA Nugroho, Yanuar Siswo; Zulkifli, Zulkifli
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 6 No 2 (2019): Jurnal Riset Manajemen Juli 2019
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.136 KB) | DOI: 10.32477/jrm.v6i2.357

Abstract

E-Procurement has animportant role in the implementation of development. Although the e-Procurement in the regional government of the special region of Yogyakarta has been done, however, it is often an instrument that is theoretically good, but in its implementation still has weaknesses and obstacles.The aim of this research is to analyze public accountability of e-Procurement. The instrument that used in this study is accountability dimensions of Koppell and the principles of procurement of goods or services are based on Presidential Regulation Number 16 of 2018. The object of this research is the e-Procurement in the LPSE and ULP Units in the regional government of the special region of Yogyakarta. This study uses a qualitative approach. The research data was obtained through interviews and documentation studies. The results of the study indicate that the implementation of e-Procurement in the regional government of the special region of Yogyakarta has implemented the principle of effective efficiency and open competition and non-discriminatory. The achievement of public accountability in the implementation of e-Procurement in the regional government of the special region of Yogyakarta in general has also been going well.
AKUNTABILITAS PUBLIK PENGADAAN BARANG/JASA PEMERINTAH SECARA ELEKTRONIK (E-PROCUREMENT) DI PEMERINTAH DAERAH DAERAH ISTIMEWA YOGYAKARTA Nugroho, Yanuar Siswo; Zulkifli, Zulkifli
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 6 No 2 (2019): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v6i2.22

Abstract

E-Procurement has animportant role in the implementation of development. Although the e-Procurement in the regional government of the special region of Yogyakarta has been done, however, it is often an instrument that is theoretically good, but in its implementation still has weaknesses and obstacles.The aim of this research is to analyze public accountability of e-Procurement. The instrument that used in this study is accountability dimensions of Koppell and the principles of procurement of goods or services are based on Presidential Regulation Number 16 of 2018. The object of this research is the e-Procurement in the LPSE and ULP Units in the regional government of the special region of Yogyakarta. This study uses a qualitative approach. The research data was obtained through interviews and documentation studies. The results of the study indicate that the implementation of e-Procurement in the regional government of the special region of Yogyakarta has implemented the principle of effective efficiency and open competition and non-discriminatory. The achievement of public accountability in the implementation of e-Procurement in the regional government of the special region of Yogyakarta in general has also been going well.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH DAERAH KABUPATEN BANTUL Mandasari, Jayanti; Zulkifli, Zulkifli
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 5 No 1 (2018): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v5i1.44

Abstract

The purposes of this study are : 1. to analyze the influence between the education level of financial staff on the application of accrual accounting. 2. to analyze the effect of the experience of running the cash basis toward accruals on the accrual accounting application. This research design is quantitative research by using regression test, where the principal data from samples of a population is collected by distributing questionnaire instrument. Hypothesis testing performed by Multiple Linear Regression was used to test the effect between variables of education staff finance level (X1) and experience running cash basis toward Accrual (X2) on Accrual Accounting (Y) application. The results of this study indicate that: a) The level of education of financial staff (X1) has a positive influence on the application of accrual accounting (Y). This is indicated by the results of research showing that staff education level has an explanation power of 59.3%. b) The result of experience analysis running cash basis toward accrual (X2) show value t count equal to 4,744 with sig. 0,000. Therefore the value of sig. <0.05 then Ho is rejected, which means experience running the cash basis (X2) has a positive effect on the application of accrual accounting (Y).
AKUNTABILITAS PUBLIK PENGADAAN BARANG/JASA PEMERINTAH SECARA ELEKTRONIK (E-PROCUREMENT) DI PEMERINTAH DAERAH DAERAH ISTIMEWA YOGYAKARTA Yanuar Siswo Nugroho; Zulkifli Zulkifli
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 6 No 2 (2019): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v6i2.22

Abstract

E-Procurement has animportant role in the implementation of development. Although the e-Procurement in the regional government of the special region of Yogyakarta has been done, however, it is often an instrument that is theoretically good, but in its implementation still has weaknesses and obstacles.The aim of this research is to analyze public accountability of e-Procurement. The instrument that used in this study is accountability dimensions of Koppell and the principles of procurement of goods or services are based on Presidential Regulation Number 16 of 2018. The object of this research is the e-Procurement in the LPSE and ULP Units in the regional government of the special region of Yogyakarta. This study uses a qualitative approach. The research data was obtained through interviews and documentation studies. The results of the study indicate that the implementation of e-Procurement in the regional government of the special region of Yogyakarta has implemented the principle of effective efficiency and open competition and non-discriminatory. The achievement of public accountability in the implementation of e-Procurement in the regional government of the special region of Yogyakarta in general has also been going well.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH DAERAH KABUPATEN BANTUL Jayanti Mandasari; Zulkifli Zulkifli
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 5 No 1 (2018): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v5i1.44

Abstract

The purposes of this study are : 1. to analyze the influence between the education level of financial staff on the application of accrual accounting. 2. to analyze the effect of the experience of running the cash basis toward accruals on the accrual accounting application. This research design is quantitative research by using regression test, where the principal data from samples of a population is collected by distributing questionnaire instrument. Hypothesis testing performed by Multiple Linear Regression was used to test the effect between variables of education staff finance level (X1) and experience running cash basis toward Accrual (X2) on Accrual Accounting (Y) application. The results of this study indicate that: a) The level of education of financial staff (X1) has a positive influence on the application of accrual accounting (Y). This is indicated by the results of research showing that staff education level has an explanation power of 59.3%. b) The result of experience analysis running cash basis toward accrual (X2) show value t count equal to 4,744 with sig. 0,000. Therefore the value of sig. <0.05 then Ho is rejected, which means experience running the cash basis (X2) has a positive effect on the application of accrual accounting (Y).
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Zulkifli Zulkifli; Latifah Latifah
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 8 No 1 (2021): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v8i1.244

Abstract

This research is aimed to analyze the influence of Corporate Governance, Firm Size, and Profitability, dan Firm Growth to Dividend Policy in the manufacture Corporations which are registered in Indonesian Stock Exchange in period of 2017 – 2019, both in partially or simultaneously. The variables which will be studied: corporate governance that is proxied with the number of board commissioners and institutional ownership, firm size, profitability and firm growth. The Populations in this research are the manufacture corporations which are registered in BEI in period of 2017-2019. The samplings in the research are 20 manufacture corporations that are achieved by the technique of purposive sampling. Analysis of research data used multiple linier regression method that was assisted by SPSS 23.0 software. This study used multiple linier regression method showed that partially profitability variable and the firm growth were influencing significantly to the dividend policy, meanwhile the number of board commissioners, institutional ownership, and firm size were not influencing to the dividend policy. The result of this research simultaneously showed that the number of board commissioners, institutional ownership, firm size, profitability, and firm growth were influencing positively and significantly to the dividend policy.
Co-Authors A. Octamaya Tenri Awaru Abd. Jamal Abd. Rasyid Syamsuri Abdul Basyir, Abdul Abdul Gani Abdul Rachim Rachim Abdul Rahman Achmad Agus Priyono Adhrie Sugiarto Adnan Rajak Afrizal Tanjung Agus Tugas Sudjianto Agustin, Mia A. Agustina Br Haloho Agustina Haloho Ahmad Nayan Ahmad Samsuddin Ahmad Wahyudi Akhyar, Adil Akmal Hidayat ALADIN ALADIN Albadrie, Syah Amin Alfani, Syafiqurrahman Ali Djamhuri Alvin Viki Maulana Alwin Basri Alyunzira Wardani Ancelmus Ancelmus Ancelmus, Ancelmus Andi Ulfah Magefirah Rasyid Anggraini, Zepa Anggun Angkasa Bela Persada Anis Ashari Anisa Nur Eksanti Anna Veronika Annisa Selitri Yean Ansaria Ansaria Anuar, Rosihan Apero, Rivel Lian Apridar Apridar Aqli Mursadin Ardaneti, Ardaneti Ardian Rizky dian Arief Rahman Aris Aris Ariyanto M Arwina Pratiwi Kuswoyo Asmita Meilani Asrida Harahap Asrul Karim Asrul Karim Astuti, Daharmi Aulia Annisa Rizki Auzar Auzar Awis Karni Azhari Azhari Bagoes Widjanarko Baharuddin Baharuddin Baihaqi Fanani Bakhri, Boy Syamsul Bambang Budiantono Bambang Setiawan Bambang Suhendra Barbara, Shanta Bashori Bashori Basuki Sugiarto Berlian, Ong Bintal Amin Buana, Tri Utami Santra Budiman Budiman Chairuddin Chairuddin Cita Ayu Suminar Dana, Asia Dandy Karepesina Darmawanto Darmawanto Daviq Chairilsyah Deassy Siska DEDI SOEDHARMA DERMAWAN SEMBIRING Derriawan Derriawan Dessy Adhriyani Dessy Yoswaty Devi Risma Dewi Isnaeni Dewi Purnamawati Dian Pratiwi Diana Febriani Hasibuan Dinar Dinar Dinda Pratiwi Dinda Ramdani Dini Anggraini, Dini Diva Fara Dila Doktoralina, Caturida Meiwanto Donny Muda Priyangan Dupri Dupri Dwi Anggarani Dwi Kurniawati R E. Nurcahyani, E. Eddy Gunawan Eddy Noviana Eduard Ricardo Hasudungan Sinaga EDWIN BUSTAMI Efriyeldi, Efriyeldi Eka Agustini Eka Rizal Eliana, Desi Elisabeth Milaningrum Eliyusna Eliyusna Ellysa Shintya Elvina Carolina Enda Puspita Enda Puspitasari endah widyastuti Endang Nurcahyani Erfana Romauli Lumbantoruan Erial Bahar Ermina Sari Ernawati Ernawati Erni Sukmawati Ervin Nora Susanti Fadli Amin Farapahlefi, Andi Saiyid Faridah Faridah Fauzi Ahmad Muda Febri Saefullah Febrialismanto Febrialismanto Febrialismanto, Febrialismanto Ferdiansyah, Emil Feri Andi Feronika Rosalin Fery Andrianus, Fery Fidyah Yuli Ernawati, Fidyah Yuli Firdaus Firdaus Firdaus Hamta, Firdaus Firdawati, Firdawati Firman Amir Firmansyah, Muhammad Rizky Fitrah Maulana Batubara Fitri Fitri Fitriyani Fitriyani Fransisca Pangestu Wardani Hadi Hermansyah Hadi Sunaryo Hafiz Defarahmi Hakmi Hidayat Halida Yunita Halim Zaini, Halim Halimah B Halimah Zulfikar Hamzah, Zulfadli Hardoko Insan Qudus Harpasis S. Sanusi Harsani Harsani Hartati, Siti Hartati, Sukmini Harti Winarni Haryanti Rivai, Haryanti Hasdani Hasdani Hasdani, Hasdani Hasdi Aimon Hasibuan, Diana Febriani Hendra Setiawan Hendrawan Wicaksono Hendri Marhadi Hendrik Manossoh, Hendrik Hendry Andry Henjilito, Raffly Herdy Herdy Herlina Herlina Hi. Thalib Abas Hidayat, Nanang Al Hidayatul Fitri Hotdholy destrinanda Hukmi Hukmi Hukmi Hukmi, Hukmi I Gusti Bagus Wiksuana I Ketut Sudiana Idris Idris Idris Yanto Niode Ikramuddin, Ikramuddin Ilmiyono, Agung Fajar Imam Syuhada Imamah Muslimah, Imamah Imas Sa&#039;adah Indra Fauzan Irawati Irawati Irene Svinarky Irgi Firdiansah Irma Susanti Irna Chyntia Dewi Irsan Saleh Ismanto, Widodo Italina, Cut Jasmaniah Jasmaniah Jasmaniah Jasmaniah, Jasmaniah Jayanti Mandasari JULIANGKARY, ELISKA Jumarni Jumarni Juneni Juneni Juni Ahyar Karmilia, Rise Karmilia Kartini Kartini Khairani Khairani Khatimah, A. Khusnul KHOIRUL ANWAR Komalasari, Desy Ningsih Kurnia Rahmah Kusuma Harimin Kusyati, Kusyati La Sawali, La Sawali Laksmono Widagdo Larasati, Ratri Mauluti Latifah Latifah Lazim N Lazim N Lazim. N Lazim. N Lazim.N Lazim.N Leny MS. Tomagola Lestari, Mayang Indah Lia Noviarti Handayani Lili Masnarita Linna Oktaviana Sari Lintje Kalangi Lisa Lisa, Lisa Lomersan Hutasoit Lukmanul Hakim Luna Haningsih, Luna M Chotib, M Chotib M. Safri M. Yunus, M. Yunus M. Yusuf Alfian Rendra Anggoro KR Maas, Endang Melati Maharum, Dwi Surya Mahendra, Mahendra Mahmud Nuhung Mandasari, Jayanti Manendha Maganitri Kundala Mangatas Pasaribu Mardiono Rajagukguk Maria Apriani Hoar Mariana Mariana Marlina Marlina Marliza Marliza Marno Nugroho Marta Yuana Martha L. Lande Martha Lulus Lande Martha Lulus Lande, Martha Lulus Mas'ud, Muchlis H. MASLINDA MASLINDA Maulidil Akmal Maulidya Ikhbar Nurfaizah MAWADDAH, ELY Mazniah Mazniah Mega Novita Megawati Listyana Putri Melda Wimar Mellya Efridha Mellyarti Mellyarti Merina Devira Devira Mestika Febiola Meyzi Heriyanto Miftahul Kurniawan Mistorina, Mistorina Mizan Sahroni Mochammad Sahid, Mualimin Mohammad Kholid Ridwan Mona Sri Rezeki Mona Sri Rezeki Mongsidi, Wolter Mubarak Mubarak Muda Setia Mudasetia Hamid Muh Saleh Muhammad Agus Setiawan Muhammad Fakhri Husein Muhammad Ikbal Putera Muhammad Kautsar Rizki Muhammad Muhammad Muhammad Muslihuddin Muhammad Muzakki Muhammad Rafli Muhammad Rivai Muhammad Yussac Faried Muhammad Yusuf Muharnis Muharnis Muliyono Muliyono Munawar Munawar Munir, Akmal Abdul Munzir, T. Murdiana, Deswita Mus S Rajilun Musrifin Galib Mustofa Umar Mutammimul Ula Nabilah Wahyuningtyas Nada Audrya Nadia Fakhriyati Arfa Nadya Rosyalina Nahar, Nahar Nanang Al Hidayat Narulita Narulita Nasrudin Nasrudin Nasrul, Herni Widiyah Natoil, Natoil Naufal Lianto Neli Susanti Netti Aryani Ngudi Tjahjono Niken Paramita NOFELINA, DOLA Norliza Norliza Nova Esterlita Novia Annesha Wulandari Noviana, Edy Nugroho, Yanuar Siswo Nunuk Sisharwati NUR HIDAYATI Nur Hidayati Nur Isfa'ni Nur Widiastuti Nuraini Nuraini Nurfadila Nurfadila Nurhayati Nurhayati Nurlaksana Eko Rusminto Nurlita Nurlita Nurlita, Nurlita Nurmala Ahmar Nurratul Aini Nursardjan, Nursardjan Nursyirwani, Nursyirwani Nurzubaini Nurzubaini Nur’Aini Nur’Aini Oktarina Husaini, Oktarina Oktaviani oktaviani Oktavianti Oktavianti Otang Kurniaman Ovirianingsih, Tri Patria Rahmawati Pazli, Pazli Poiran Poiran Poiran, Poiran Popong Nurhasanah Poppy Mayang Sari Pratama, Arya Putra Rizal Puput Dian Anggraini Puspita, Yusni Putri Lukmana Sari Putri Ramadhanny Rachma Aulia Radella Hervidea, Radella Rahayu, Supriati Hardi Rahimuddin, Rahimuddin Rahmah, Kurnia Rahmah, Kurnia Rahman, Fadali Rahmat Sabuhari Ramon Zamora RATNA SARI Reni Syafrida Resiana Resiana Resti Butar Butar Retno Tri Wahyuni Rhafiri Rahman Ria Eski Hotmaina Simbolon Ria Novianti Rices Jatra Riffi Kurnia Ningsih Rinda Tungga Dewi Riski Hambali Rismelda Rismelda Riswandi Riswandi Rita Kurnia Rivai Andika Pakpahan Rivel Lian Apero Riza Dwiningrum, Riza Rizda Annisyah Rizki Aridho Rollis Juliansyah Rosaliena, Viska Rosauli Rosauli Rosihan Anuar Rosmawati Rosmawati Rozaili Rozaili Rudyanto Sedono Rupa Suci Amanda Rusma Noortyani Rusnaini, Sasmita Ryfal Ananda Putra Salmah Salmah Salmin Dengo Samidi Samidi, Samidi Sandrayati Sandrayati Santi Maya Sari sarbullah sarbullah Sarbullah, Sarbullah SARI, PUTRI LUKMANA Sartika Sartika Sasmita Rusnaini Satriananda, Satriananda SATRIYAS ILYAS Sayyid Margandi Al Habsyah Seno Andri Sepreni, Sepreni Setia, Muda Sherly Ramadhani Shinta Maharani Shintya, Ellysa Shofiah Shofiah Sibarani, Rosari Sihombing, Kelvin Silfia Andeni Sitinjak, Suyanti Sofyan Husein Siregar Sohrah Sohrah Sri Damaiyanti Sri Hayati Sri Langgeng Ratnasari SRI RAHAYU Sri Retno Pramesti Sri Wahyu Ningsih Sri Wahyuni Hakim Sri Wahyuningsih SRI WIDYASTUTI Subur Mulyanto Suhartini Suhartini Suhendra Suhendra Sukmini Hartati Sunaryo, Hadi Sundari, Imas Suparto Suparto Supriadi Supriadi Supriadi, Edi Suratno Suratno Suryani Suryani Sutrisna, Yana Suwardi Lubis Syafiqurrahman Alfani Syafitri, Syafitri Syafrida, Reni Syafruddin Nasution Syafruddin Syafruddin Syah Amin Albadrie Syahrani Devi Syahrilfuddin Syahrilfuddin, Syahrilfuddin Syahruddin, Syahruddin Syam, Agus SYAMSURIZAL TAN T Rosmawaty T, Andi T. Munzir Tamimy, Shabrina Mazaya tanjung, rona Tasman Tasman Teta Wismar Teuku Khairil Amal Thamrin Thamrin Thamrin Thamrin Theodorus Theodorus Tirta Mulyadi Tori Sepriwan Torro, Supriadi Tri Widyastuti Tundjung T. Handayani Tundjung Tripeni Handayani Tundjung Tripeni Handayani, Tundjung Tripeni Ukas Ukas Ulfanora, Ulfanora Victoria Agatha Angela Sirait Viska Rosaliena Wahyu Tri Atmojo Wahyu Wilopo Wahyuni, Sarti Walusi, Risma Wanda Syahrian Wardani, Fransisca Pangestu Wardani, Fransisca Pangestu Wardanis, Putri Welly Ardiansyah Wetria Fauzi Widodo Ismanto Wina Safutri Windy Anjeli Hutahaean Wini Tarmini Wiranda, Nuruddin Wismar, Teta Wispinaldo, Azhari Wujayanti, Dyah Yalumalai, Ravivarman Yana Sutrisna Yanuar Siswo Nugroho Yekti Intyas Rahayu Yodi Oskar Prada Yoga Gandara Yohanne Aprilicia Yos Adhie Nugroho Yovalina R Yulfitra Yuli Antina Aryani Yulianty Yulianty Yulita, Efni Yunanto Dwi Yundari, Yundari Yunis Yunis Yusdi Kurniawan Yusli Wardiatno Yuslita Yuslita Yusni Ikhwan Siregar Zahara Wahyuni Zahratul Fitri Zahtamal Zahtamal Zainal R Zainul Arifin Zaki Akbar Anwariansyah Zen Hafy Zeni Luthfiyah Zuber, Konar Zulbaida Zulbaida Zulbaidi, Zulbaidi Zulfa Reni