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MOTIVATION AND ORGANIZATIONAL CULTURE ON PERFORMANCE WITH SELF-EFFICACY MEDIATION Mardiana, Tri; Heriningsih, Sucahyo
Modus Journals Vol 28, No 2 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i2.852

The study aims to determine firstly the direct effect of motivation on performance,secondly the indirect effect of motivation on performance mediated by self efficacy, thirdlythe direct influence of organizational culture on the performance, and lastly the indirectinfluence of organizational culture on performance mediated by self-efficacy. The subjectsof this study are 60 women from the group of cashew producer. Hence, the samplingtechnique uses Census and the data collection method uses semi-structured interviews andquestionnaires. The data analysis uses Simple Linear Regression and Path Analysis. Basedon the data processing results, it shows: 1) the direct effect of motivation on the performanceare at 0,287; 2) the indirect effect of motivation on performance mediated by self efficacyare at 0.440; 3) the direct effect of organizational culture on the performance are at 0,260;and 4) the indirect influence organizational culture on performance mediated by selfefficacymediated are at 0.426.Therefore, it can be concluded that self-efficacy can help in overcoming the existingproblems in the organization, because self-efficacy encourage the efforts to improveperformance. Within strong, dynamic, and positive motivation and organizationalculture, oneâ€™s performance will definitely increase and shows good progress.Keywords: motivation, organizational culture, performance, self efficacy mediation.

PENGARUH KECERDASAN EMOSIONAL TERHADAP SIFAT-SIFAT KEPEMIMPINAN PADA MAHASISWA AKUNTANSI Heriningsih, Sucahyo
Jurnal Analisis Bisnis Ekonomi Vol 7 No 1 (2009): Volume 7, Nomor 1, April 2009
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.437 KB)

This study aims to investigate the influence of intelegencia emotional components for selt communication, self control, motivation, empaty, social skill of leadership traits to accounting students. Population is accountantstudent to 1995 arms who has succeeded on finishing 120 SKS in Yogyakarta university for UPN, YKPN, UII. The sample was finished student using the method of research non probability sampling for purposive Sampling and Convinience Sampling. Regression analysis is used in testing the data in this study linier. Hypothetital test result show the significancy influence of intelegencia emotional components for leadership traits (hypothesis 1), althought 2-7 hypothesis to determine leadership traits is not significant.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENERAPAN AKUNTANSI AKRUAL DENGAN PERANGKAT PENDUKUNG SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PEMERINTAH KOTA YOGYAKARTA) Heriningsih, Sucahyo; Sudaryati, Dwi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study aims to empirically examine the effect of human resource competencies to the successful implementation of accrual accounting (PP 71 of 2010) with the support device as a moderating variable in the Local Government of Yogyakarta city. The population in this study was a head on education and KDP staff sectors in the local government area of the city of Yogyakarta is involved in the process of preparation of the financial statements. Sampling technique using simple random sampling and testing hypotheses using multiple regression analysis (multiple regression). The results of this study prove that the human resource competencies significantly influence the successful implementation of Accrual Accounting (PP 71 of 2010). However, the competence of human resources associated with the device does not support a significant effect on the successful implementation of Accrual Accounting (PP 71 of 2010). The result is expected, can assist policy makers in understanding the factors that support the successful implementation of accrual accounting rate (PP 71 In 2010, the Government Accounting Standards berbasis full acrual).

PENGARUH KECERDASAN EMOSIONAL TERHADAP SIFAT-SIFAT KEPEMIMPINAN PADA MAHASISWA AKUNTANSI Heriningsih, Sucahyo
Jurnal Analisis Bisnis Ekonomi Vol 7 No 1 (2009): Volume 7, Nomor 1, April 2009
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.437 KB)

This study aims to investigate the influence of intelegencia emotional components for selt communication, self control, motivation, empaty, social skill of leadership traits to accounting students. Population is accountantstudent to 1995 arms who has succeeded on finishing 120 SKS in Yogyakarta university for UPN, YKPN, UII. The sample was finished student using the method of research non probability sampling for purposive Sampling and Convinience Sampling. Regression analysis is used in testing the data in this study linier. Hypothetital test result show the significancy influence of intelegencia emotional components for leadership traits (hypothesis 1), althought 2-7 hypothesis to determine leadership traits is not significant.

Analysis Factor Triggers Fraud And Corporate Governance On Indications of Fraudulent Financial Reporting Using the Pentagon Fraud Theory Approach Astuti, Sri; Marita, Marita; Heriningsih, Sucahyo
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 14 No. 1 (2019): April - September
Publisher : STIE PGRI Dewantara Jombang

This study examines the correlation between fraud triggering factors using the Pentagon fraud theory approach and the role of corporate governance on the indication that companies conduct financial statement fraud. The trigger factors for fraud in the Pentagon fraud theory are pressure, opportunity, rationalization, competence and arrogance. The fraud studied in this study is financial report fraud. The financial statements are prepared and accounted for by management. The population in this study are all banking companies listed on the Stock Exchange in 2015-2018. Observation data consisting of 92 companies. The analysis tool used is correlation analysis. Based on the results of testing, the variable that correlates significantly with the indication of the company committing fraud is pressure and corporate governance. Financial statements are a measure of management's performance, so there is pressure from management to deliver their performance information properly. Good corporate governance (GCG) is one of the pillars of the market economic system, closely related to trust in both the companies that implement it and the business climate in a country. Governance mechanisms describe the organizational culture that builds employee ethics and motivates them to uphold ethical values. Inefficiencies in corporate governance will raise the risk of financial report fraud.

KAJIAN EMPIRIS ATAS PENGARUH PENDIDIKAN TINGGI AKUNTANSI TERHADAP KECERDASAN EMOSIONAL SRI SURYANINGSUM; SUCAHYO HERININGSIH; AFIFAH AFUWAH
Jurnal Bisnis dan Akuntansi Vol 6 No 3 (2004): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Penelitian pendidikan merupakan salah satu upaya yang diarahkan guna meningkatakan hasil belajar dan kualitas mahasiswa. Penelitian ini dilakukan dengan tujuan menganalisis ada tidaknya perbedaan kecerdasan emosional antara mahasiswa junior dan mahasiswa tingkat akhir, antara mahasiswa dan bukan mahasiswa dengan tingkat usia yang sama. Alat analisis yang digunakan adalah uji beda. Hasil penelitian ini adalah tingkat kecerdasan emosional mahasiswa junior dan mahasiswa tingkat akhir jurusan akuntansi berbeda secara signifikan, namun perbedaan itu lebih dipengaruhi oleh factor usia semata. Hal ini dapat diketahui karena tingkat kecerdasan emosional mahasiswa tingkat akhir berbeda secara signifikan dengan pemuda sebaya yang tidak pernah mengenyam bangku pendidikan tinggi akuntansi, dalam hal ini karyawan memiliki skor kecerdasan emosional yang lebih baik daripada mahasiswa tingkat akhir, sehingga pengalaman mengikuti pendidikan tinggi akuntansi ternyata tidak menimbulkan perbedaan itngkat kecerdasan emosional seseorang.

Kajian Empiris Tingkat Akuntabilitas Pemerintah Daerah Dan Kinerja Penyelengara Pemerintah Daerah Terhadap Tingkat Korupsi Pada Kabupaten Dan Kota Di Indonesia Sucahyo Heriningsih
Jurnal Paradigma Vol 18, No 2 (2014): SEPTEMBER
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/paradigma.v18i2.2413

This study aims to empirically examine the effect of the level of accountability and performance of the organization of local governments on the level of corruption in the districts and cities in Indonesia. using LPPD in 2010 and LKPD in 2010, with a sample size of 36 counties and cities. Level of Accountability is measured with a variable rate (audit opinion, SPI weakness, and Adherence to legislation) and the implementation of the Local Government Performance (Key Performance Indicators / IKK). Results of regression test show that the measured level of accountability (audit opinion, SPI Weakness level, the degree of compliance with environmental legislation) and the delivery of local government performance (IKK scores of LPPD) did not affect the level of corruption in the government district and city in Indonesia.

Pemahaman Perangkat Desa Terhadap Aspek Perpajakan dalam Pengelolaan Keuangan Desa di Kabupaten Bantul Dwi Sudaryati; Sucahyo Heriningsih; Lita Yulita Fitriyani
Eksos LPPM Vol 2, No 1 (2020): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat UPN Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/eksos.v2i1.4155

The Central Government's policy on the transfer of Village Funds continues to increase significantly, this is a potential tax cut and collection. Law No. 6 of 2014 concerning Villages (Village Law) makes the role of village officials, very important to regulate and manage village finances, including the taxation aspects. However, village apparatus do not fully understand and understand aspects of taxation in village financial management. This study aims to determine the understanding of village apparatus on tax aspects in village financial management, which includes tax collection and deduction. This research was conducted in villages in Bantul Regency which had BUMDes in accordance with data from the Ministry of Home Affairs (Prodeskel) of 35 villages. Respondents in this study are village apparatus involved in village financial management, including village heads, village secretaries, and village treasurers. This study uses primary data in the form of questionnaires and interviews. The results showed that village apparatus in Bantul Regency fully understand the implementation of taxation aspects in village financial management.

PENGARUH GOOD GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENGELOLAAN DANA DESA DENGAN RELEGIUSITAS SEBAGAI PEMODERASI Sucahyo Heriningsih; Dwi Sudaryati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 9, No 1 (2019)
Publisher : Universitas Ahmad Dahlan

As a manifestation of the enactment of Law No. 6 of 2014 on the village, village development aims to improve the welfare of rural people and the quality of human life and poverty alleviation through the fulfillment of basic needs, development of village facilities and infrastructure, local economic development, and the utilization of natural resources and Environment in a sustainable manner. Therefore, the implementation of good governance in the village, as well as the competent human resources of the village apparatus, can support the implementation of the Village Law. Relegiusity of course becomes an important role as a benchmark of honesty of human resources (village apparatus). This study aims to examine the effect of good governance and human resource competence on the implementation of village law with relegiusitas as a moderation variable. Data were collected using questionnaires from 31 village apparatus located in the village of Banguntapan, Bantul District. The results showed that there is a good governance influence on the implementation of Village Law, while variable the competency of human resources does not affect the implementation of Village Law. Similarly, the relegiusity variable does not support the hypothesis so that relegiusity is not a moderating variable.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENERAPAN AKUNTANSI AKRUAL DENGAN PERANGKAT PENDUKUNG SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PEMERINTAH KOTA YOGYAKARTA) Dwi Sudaryati; Sucahyo Heriningsih
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : Universitas Ahmad Dahlan

This study aims to empirically examine the effect of human resource competencies to the successful implementation of accrual accounting (PP 71 of 2010) with the support device as a moderating variable in the Local Government of Yogyakarta city. The population in this study was a head on education and KDP staff sectors in the local government area of the city of Yogyakarta is involved in the process of preparation of the financial statements. Sampling technique using simple random sampling and testing hypotheses using multiple regression analysis (multiple regression). The results of this study prove that the human resource competencies significantly influence the successful implementation of Accrual Accounting (PP 71 of 2010). However, the competence of human resources associated with the device does not support a significant effect on the successful implementation of Accrual Accounting (PP 71 of 2010). The result is expected, can assist policy makers in understanding the factors that support the successful implementation of accrual accounting rate (PP 71 In 2010, the Government Accounting Standards berbasis full acrual).

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