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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Enrichment : Journal of Management Al-Mashrof: Islamic Banking and Finance INCOME: Indonesian Journal of Community Service and Engagement Margin : Jurnal Bisnis Islam dan Perbankan Syariah
Tyagita Dianingtyas Sudibyo
Universitas PGRI Yogyakarta
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH MEDIA MASSA DAN PENGENDALIAN INTERNAL TERHADAP RISIKO FRAUD Tyagita Dianingtyas Sudibyo; Riffani Rina Yanwar
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2021): JULI: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i1.746

Abstract

Technology and growth sophistication makes the transparency process stronger and provide opportunities for fraud actions. The actions of fraud include misuse of assets, corruption, fraud of financial statements and others. Fraud's actions are all the bolds of violations, fraud, fraud and embezzlement that violate the law. This study aims to determine the influence between mass media and internal control of the risk of fraud on the kud makmur tani. This type of research uses quantitative research. Sampling using saturated sampling techniques. This research data is primary data in the form of questionnaires taken directly. The number of 32 respondents consisted of leaders and employees at KUD Tani Makmur. Data analysis uses pls-sem using SmartPLS 3.0. The significant value (P) used is 0.05. The results of the study, namely (1) the mass media has a significant positive effect on the risk of fraud with a value of p-values 0,000 (2) internal control has a negative effect on no significant risk of fraud with a value of p-values 0.038.
Pengaruh Gaya Kepemimpinan Dan Budaya Organisasi Serta Independensi Terhadap Sistem Pengendalian Internal Tyagita Dianingtyas Sudibyo; Lutviana Putri
Margin: Jurnal Bisnis Islam dan Perbankan Syariah Volume 1 Nomor 2 Agustus 2022
Publisher : Sekolah Tinggi Agama Islam Ma`arif Kalirejo Lampung Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.412 KB) | DOI: 10.58561/margin.v1i2.43

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan yang diterapkan pada KUD Tani Makmur Yogyakarta. Budaya organisasi terhadap independensi sistem pengendalian internal. Penelitian ini menggunakan pendekatan kuantitatif, jenis data yang digunakan adalah data primer. Data diperoleh dengan menggunakan kuesioner. Pengambilan sampel menggunakan sampel jenuh, dan kriteria nya pegawai yang bekerja minimal 3 bulan. Data analisis menggunakan PLS-SEM dengan program SmartPls. Hasil dari penelitian ini yaitu (1) gaya kepemimpinan berpengaruh signifikan positif terhadap sistem pengendalian internal dengan nilai P 0,006 (2) budaya organisasi berpengaruh signifikan positif terhadap sistem pengendalian internal dengan nilai P 0,006 (3) independensi berpengaruh signifikan positif terhadap sistem pengendalian internal dengan nilai P 0,003.
Analisi BEP pada “Donatku” dalam Penjualan Jalan Gatak Yogyakarta Angga Kurniawan; Tyagita Dianingtyas Sudibyo
INCOME: Indonesian Journal of Community Service and Engagement Vol 2 No 2 (2023): Juni
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v2i2.358

Abstract

Penelitian ini bertujuan untuk menganalisis Titik Impas (BEP) Donatku, sebuah usaha donat, untuk menentukan volume penjualan yang diperlukan untuk menutupi biaya tetap dan variabel. Data yang digunakan untuk analisis ini adalah catatan keuangan dan informasi biaya yang disediakan oleh perusahaan. Analisis BEP dilakukan dengan menghitung rasio margin kontribusi dan biaya tetap. Hasil penelitian ini mengungkapkan bahwa Donatku perlu menjual sejumlah tertentu donat untuk mencapai BEP dan mulai menghasilkan keuntungan. Dengan mengidentifikasi BEP, usaha dapat membuat keputusan yang terinformasi mengenai penetapan harga, tingkat produksi, dan manajemen biaya untuk mencapai profitabilitas. Penelitian ini juga menyoroti pentingnya memantau biaya, volume penjualan, dan strategi penetapan harga untuk memastikan keberlanjutan dan kesuksesan usaha. Hasil analisis ini memberikan wawasan berharga bagi Donatku dan bisnis sejenis lainnya di industri makanan untuk mengoptimalkan operasional dan kinerja keuangan mereka.
Analysis of Paylater Customer Intentions in E-Commerce with the Planned Behavior Method Theory Approach Al Haq Kamal; Mohammad Tahir Cheumar; Hasanah Hasanah; Tyagita Dianingtyas Sudibyo
Al-Mashrof: Islamic Banking and Finance Vol 4, No 1 (2023): Al-Mashrof: Islamic Banking and Finance
Publisher : Universitas Islam Negeri Raden Intan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mashrof.v4i1.17485

Abstract

This study aims to examine the effect of attitudes on behavior, subjective norms, perceived behavioral control, behavioral intentions, and behavior in implementing the shopee paylater payment system (buy now pay later) in generation Z in Caturtunggal, Depok, Sleman, Yogyakarta. This research is descriptive quantitative. The population in this study is generation Z with criteria ranging from 18 years to 30 years who have or are currently buying products at e-commerce shopee using the paylater payment system. The sampling technique used purposive sampling with a total sample of 100 respondents. The type of data used is primary data obtained by distributing questionnaires through questionnaires. The data analysis technique used is the Partial Least Square (PLS) approach using Smartpls 4 software. The results of the research based on the analysis of the regression coefficients (t-statistics and p-value) show that the attitude variable has a negative and insignificant effect on the behavioral intention variable. subjective norm variable has a negative and insignificant effect on behavioral intention variable. the variable perceived behavioral control has a negative and insignificant effect on the behavioral intention variable. perceived behavioral control variables have a positive and significant effect on behavioral variables. Then the behavioral intention variable has a positive and significant effect on the behavior variable or generation Z behavior.
Intellectual capital's role in shaping corporate financial performance from a knowledge-based theory perspective Tasrim Tasrim; Ansri Jayanti; Estiani Estiani; Tyagita Dianingtyas Sudibyo Sudibyo
Enrichment : Journal of Management Vol. 13 No. 3 (2023): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i3.1570

Abstract

Performance is a condition that is always a concern for managers. Conditions that are easy to "pronounce" but "difficult" to realize. This requires knowledge that exists in all components of the company. This study investigates the connection between IC and the organization's financial success. Companies in the energy categories (Oil, Gas, and Coal) listed on the Indonesia Stock Exchange make up the sample for this study (IDX). The companies selected to be sampled routinely report their financial statements from 2010-2022. In addition, the company did not suffer losses in the study period. Data is a financial statement that is then analyzed by regression analysis. The results showed that all IC items (public model) affect financial performance. However, SCE has a negative influence. This shows that the structure that the company is building allows for changes. This is because SCE is the primary support of HCE in operations.
Co-Authors Al Haq Kamal Angga Kurniawan Ansri Jayanti Estiani Estiani Hasanah Hasanah Lutviana Putri Mohammad Tahir Cheumar Riffani Rina Yanwar Tasrim Tasrim