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Yuniatin Trisnawati DKW
Dharma AUB University
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Veterinary Other

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MANAJEMEN PUNCAK DAN PEMANFAATAN TEKNOLOGI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Kasus di Rumah Sakit PKU Muhammadiyah Surakarta) Mumpuni, Yanesti Putri; TDKW, Yuniatin
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh partisipasi pemakai, pengaruh dukungan manajemen puncak dan pemanfaatan teknologi terhadap efektivitas sistem informasi akuntansi di Rumah Sakit PKU Muhammadiyah Surakarta.Metodepengumpulan data penelitian ini dikumpulkan dengan mengisi kuesioner yang disebarkan langsung kepada pegawai bagian akuntansi dan keuangan Rumah Sakit PKU Muhammadiyah Surakarta. Hasil dari analisismenunjukkan bahwa uji validitas dan reliabel terhadap seluruh item pertanyaan yang diajukan terbukti valid dan reliabel. Hasil uji asumsi klasik menunjukkan bahwa penelitian ini terdistribusi secara normal, tidak terjadi multikolinearitas, tidak terjadi autokorelasi dan tidak terjadi heteroskedesitas pada model regresi.Hasil regresi penelitian ini membuktikan Partisipasi Pemakai, Dukungan Manajemen Puncak, dan PemanfaatanTeknologi berpengaruh positif terhadap Efektivitas Sistem Informasi Akuntansi. Hasil uji t menunjukkan bahwa Partisipasi Pemakai, Dukungan Manajemen Puncak, dan PemanfaatanTeknologi berpengaruh signifikan terhadap Efektivitas Sistem Informasi Akuntansi. Hasil uji F menunjukkan bahwa Partisipasi Pemakai, Dukungan Manajemen Puncak, dan Pemanfaatan Teknologi secara bersama-sama berpengaruh signifikan terhadap Efektivitas Sistem Informasi Akuntansi.Hasil ujimenunjukkan bahwa variabel Partisipasi Pemakai, Dukungan Manajemen Puncak, dan Pemanfaatan Teknologi dapat menerangkan variabel Sistem Informasi Akuntansi sebesar 65,8% sedangkan sisanya 34,2% dipengaruhi oleh variabel lain yang tidak termasuk dalam peneltian ini, misalnya kapabilitas personal, ukuran perusahaan, dan lokasi departemen sistem informasi.Kata Kunci : Partisipasi Pemakai, Dukungan Manajemen Puncak, PemanfaatanTeknologi, Efektivitas Sistem Informasi Akuntansi.ABSTRACTIONThis study aims to determine the effect of user participation, the influence of top management support and utilization of technology on the effectiveness of accounting information systems in PKU Muhammadiyah Surakarta Hospital. Data collection methods of this study were collected by filling out questionnaires distributed directly to the accounting and finance department employees of PKU Muhammadiyah Surakarta Hospital. The results of the analysis show that the validity and reliability of all the questions asked are proven to be valid and reliable. The results of the classic assumption test show that this study is normally distributed, there is no multicollinearity, autocorrelation does not occur and heteroscedesity does not occur in the regression model. The regression results of this study prove that User Participation, Top Management Support, and Technology Utilization have a positive effect on the Effectiveness of Accounting Information Systems. The results of the t test show that User Participation, Top Management Support, and Technology Utilization have a significant effect on the Effectiveness of Accounting Information Systems. The F test results show that User Participation, Top Management Support, and Technology Utilization together have a significant effect on the Effectiveness of Accounting Information Systems. The results of the  test indicate that the variable User Participation, Top Management Support, and Technology Utilization can explain the Accounting Information System variable by 65.8% while the remaining 34.2% is influenced by other variables not included in this research, such as personal capability. company size, and location of the information system department.Keywords: user participation, top management support, technology utilization, effectiveness of accounting information systems.
PENINGKATAN SISTEM PENGAWASAN INTERN KOPERASI MELALUI PELATIHAN PENYUSUNAN ANGGARAN KOMPREHENSIF Efi Friantin, Siti Hayati; DKW, Yuniatin Trisnawati
WASANA NYATA Vol 2, No 1 (2018)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (41.118 KB) | DOI: 10.36587/wasananyata.v2i1.255

Abstract

Koperasi adalah soko guru perekonomian Indonesia. Rakyat diberi kesempatan untuk berorganisasi dan mendirikan usaha berdasarkan asas kegotongroyongan. Koperasi ada beberapa jenis : koperasi konsumsi, koperasi produksi, koperasi simpan pinjam. Dalam sistem pengawasan intern koperasi bertujuan agar terdapat tertib akuntansi dan terjaganya aset (harta) koperasi.Penyusunan Anggaran merupakan salah satu cara agar terjaganya aset koperasi dari pemborosan dan kehilangan. Anggaran adalah rencana kegiatan yang dijabarkan dalam nilai uang. Anggaran bisa disusun berdasarkan periode, yaitu jangka pendek dan jangka panjang.Pada kampus pemberdayaan perempuan di Kelurahan Gilingan ini sudah terdapat koperasi produk, yang menyediakan bahan baku dan bumbu-bumbu (bahan penolong) guna pembuatan produk karak herbal. Namun selama ini belum pernah disusun suatu anggaran komprehensif  mulai dari anggaran produksi, anggaran pembelian, anggaran harga pokok penjualan hingga anggaran penjualan dan anggaran laba rugi koperasi. Hal ini berakibat, sering terjadi kekurangan bahan (beras) yang berkualitas yang menjadi standar bahan yang diguankan, kadang pula terjadi fluktuasi produksi yang tidak disesuaikan dengan permintaan (pesanan) pasar. Oleh sebab itu dirasakan penting untuk mengadakan pelatihan dengan judul: ” Peningkatan Sistem Pengawasan Intern Koperasi Melalui Pelatihan Penyusunan Anggaran Komprehensif” Di Kelurahan Gilingan , Kecamatan Banjar Sari, Surakarta. Kata Kunci : sistem pengawasan intern, anggaran komprehensif
ANALYSIS OF FACTOR FACTORS AFFECTING THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS OF ENTITIES WITHOUT PUBLIC ACCOUNTABILITY ON SMALL AND MEDIUM MICRO ENTERPRISES IN THE SURAKARTA CITY Faridz Kurniawan; Setyani Sri Haryanti; Yuniatin Trisnawati DKW
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

This study aims to analyze factors that influence the application of SAK ETAP to SMEs in Surakarta City and obtain empirical evidence of the influence of Information and Socialization, Background of Education and Old Business on the Application of SAK ETAP on MSMEs registered in DINKOPUKM. Sample selection is done by using purposive sampling method with predetermined criteria. The result of the research shows that the variable of Information and Socialization give significant influence to the application of SAK ETAP because the regression coefficient value is 0.223 and the significance value is 0,015. Educational Background influence significantly to EAP Application of SAK is shown by regression coefficient value of 0.176 and significance value of 0.043. Length of Business significantly influence to Application of SAK ETAP is shown with regression coefficient value equal to 0,205 and significance value equal to 0,008. Keywords : Application of SAK ETAP, Background of Education, Length of Business and. Provision of Information and Socialization
MANAJEMEN PUNCAK DAN PEMANFAATAN TEKNOLOGI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Kasus di Rumah Sakit PKU Muhammadiyah Surakarta) Yanesti Putri Mumpuni; Yuniatin TDKW
ADVANCE Vol 5, No 2 (2018): December
Publisher : STIE AUB Surakarta

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Abstract

This study aims to determine the effect of user participation, the influence of top management support and utilization of technology on the effectiveness of accounting information systems in PKU Muhammadiyah Surakarta Hospital. Data collection methods of this study were collected by filling out questionnaires distributed directly to the accounting and finance department employees of PKU Muhammadiyah Surakarta Hospital. The results of the analysis show that the validity and reliability of all the questions asked are proven to be valid and reliable. The results of the classic assumption test show that this study is normally distributed, there is no multicollinearity, autocorrelation does not occur and heteroscedesity does not occur in the regression model. The regression results of this study prove that User Participation, Top Management Support, and Technology Utilization have a positive effect on the Effectiveness of Accounting Information Systems. The results of the t test show that User Participation, Top Management Support, and Technology Utilization have a significant effect on the Effectiveness of Accounting Information Systems. The F test results show that User Participation, Top Management Support, and Technology Utilization together have a significant effect on the Effectiveness of Accounting Information Systems. The results of the R^2 test indicate that the variable User Participation, Top Management Support, and Technology Utilization can explain the Accounting Information System variable by 65.8% while the remaining 34.2% is influenced by other variables not included in this research, such as personal capability. company size, and location of the information system department.Keywords: user participation, top management support, technology utilization, effectiveness of accounting information systems.
THE EFFECT OF BALANCED SCORECARD IMPLEMENTATION ON THE PERFORMANCE OF COOPERATIVE AND LABOR SERVICE OF BOYOLALI REGENCY Harena Susianti; Setyani SH; Yuniatin Trisnawati DKW
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

The objective of this research is to provide empirical evidence that Financial Perspective, Customer Perspective, Internal Business Process Perspective and Learning and Growth Perspective have a significant influence on the performance of Boyolali District Cooperative and Labor Office. Population in this research is Employee of Department of Cooperation and Labor in Boyolali District. Based on these criteria and the results of questionnaires distribution, the number of samples obtained in this study were 46 people. Analytical techniques in this study consisted of, testing the quality of the questionnaire, the classical assumption test, multiple linear regression analysis, t test. Test F and coefficient of determinas. The results of this study proves that the financial perspective has an insignificant effect on the performance of Boyolali District Cooperative and Labor Office, the customer perspective has a significant positive effect on the performance of the Cooperative and Labor Office of Boyolali Regency, internal business process perspective has a significant effect on the Dinas performance, but the relationship is negative, and learning and growth perspective has a positive and significant effect on the performance of Boyolali District Cooperative and Labor Office. From these results the most dominant influential is the perspective of learning and growth. The result of R2 test shows that the percentage of influence given by variable of financial perspective, customer perspective, internal business process perspective, and learning and growth perspective on employee performance of Boyolali District Cooperative and Labor Office is 0,848 or 84,8% while the rest equal to 15,4 % influenced by other variables not used in this studyKeywords: Financial Perspective, Customer Perspective, Internal Business Process Perspective, Learning and Growth Perspective, Service Performance
PENGARUH CADANGAN MODAL, DANA PIHAK KETIGA DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSETS Intan Sholeqah; Yuniatin Trisnawati D.K.W
ADVANCE Vol 8, No 1 (2021): July
Publisher : STIE AUB Surakarta

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Abstract

Tujuan penelitian ini adalah Untuk mengetahui dan membuktikan secara empiris signifikansi pengaruh CAR, DPK dan BOPO terhadap ROA. Sampel berjumlah 16 bank umum Indonesia tahun 2016-2019 dengan teknik pengambilan sampel metode Purposive Sampling. Data hasil penelitian dianalisis dengan teknik uji asumsi klasik, uji analisis regresi linier berganda, uji t dan koefesien determinasi. Hasil uji asumsi klasik menunjukkan bahwa variabel CAR, DPK dan BOPO terbebas dari multikolonieritas, tidak terjadi autokorelasi, tidak terjadi heteroskedastisitas dan data terdistribusi normal.  Hasil uji regresi linier berganda CAR positif signifikan terhadap ROA, DPK positif signifikan terhadap ROA, BOPO negatif signifikan terhadap ROA. Hasil perhitungan koefisien determinasi menunjukkan bahwa pengaruh yang diberikan oleh variabel independen terhadap variabel dependen sebesar 90.9% sedangkan sisanya 9.1%.
The Influence of Return On Asset (ROA), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) Flows to Practice of Income Smoothing (Study at Food and Beverages Companies On List In The Indonesia Stock Exchange Period 2013-2016) Yolanda Atika Sari; Siti Hayati Efi Friantin; Yuniatin Trisnawati DKW
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

The study aims to analyze (1) influence of Return On Asset towards practical income smoothing (2) influene of Net Profit Margin towards practical income smoothing (3) influence of Debt to Equity Ratio towards practical income smoothing towards food and beverages company that is listed in the stock exchange of Indonesia as at 2013-2016. Sampel selection is done by using purposive sampling method with predetermined criteria. The result of the research shows that (1) Return On Asset does have a significant negative influence towards the practical income smoothing with regression coefficient value is – 1,447 and the significance value is 0,027. (2) Net Profit Margin also has a significant positive influence towards the practical income smoothing with regression coefficient value is 1,816 and the significance value is 0,014. (3) Debt to Equity Ratio does have a significant negative influence towards the practical income smoothing with regression coefficient value is -0,082 and the significance value is 0,035.Keywords : Return On Asset, Net Profit Margin, Debt to Equity Ratio, Income Smoothing.
PENGARUH STRUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS TERHADAP TINGKAT PENGUNGKAPAN RISIKO PADA BANK SYARIAH Ika Swasti Putri; Yuniatin TDKW
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 2 No 1 (2020): Business Innovation and Entrepreneurship Journal (February)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.819 KB) | DOI: 10.35899/biej.v2i1.51

Abstract

This research purpose to get empirical proof about the influences of profitability degree (ROA), public share ownership, commissioner with the Islamic economic background, and commissioner with background from Islamic banking supervisory institution to Risk Disclosure Index. This research is quantitative research and using secondary data form of an annual report on Islamic Banks in Indonesia for the period 2012-2018, with the samples used amounted to 11 Islamis Banks. This research uses purposive sampling to carry out sample selection. Statistic method that used for examining the hypothesis is multiple regression analysis. The result of this research showed that public share ownership and commissioner with the Islamic economic background are positive related significant with the level of risk disclosure. While the variables of profitability and commissioner with background from Islamic banking supervisory institution are not significant on the level of risk disclosure. Based on the research also found that the four variables simultaneously has influence to Risk Disclosure for 23,7%. Keywords: Risk Disclosure Index, profitability, public share ownership, commissioner.
Pengaruh Profitabilitas, Leverage, dan Struktur Kepemilikan Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Studi Pada Perusahaan Manufaktur Sektor Food And Beverages Yang Terdaftar di Bursa Efek Indonesia Periode (2017-2019) Kristanti Steffani; Yuniatin Trisnawati
AKTUAL Vol 5, No 2 (2020): December
Publisher : STIE AUB Surakarta

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Abstract

Tujuan penelitian ini adalah untuk memberikan bukti empiris signifikansi pengaruh Profitabilitas,  Leverage, dan Struktur Kepemilikan terhadap ketepatan waktu pelaporan keuangan perusahaan. Populasi yang digunakan  perusahaan food and beverages yang terdaftar di BEI dari tahun 2017-2019. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling, sehingga sampel yang memenuhi kriteria sebanyak 10 perusahaan food and beverages. Penelitian ini menggunakan analisis Regresi Logistik. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif tetapi tidak signifikan terhadap ketepatan waktu pelaporan keuangan, leverage berpengaruh positis tetapi tidak signifikan terhadap ketepatan waktu pelaporan keuangan dan struktur kepemilikan berpengaruh positif tetapi tidak signifikan terhadap ketepatan waktu pelaporan keuangan. Koefisien determinasi diperolehsebesar 0,157 artinya bahwa profitabilitas, likuiditas, leverage, struktur kepemilikan selaku variabel independen mampu menjelaskan sebesar 7,2%, sedangkan sisanya sebesar 92,8% dijelaskan oleh faktor lain yang tidak diteliti.
PENGARUH PEMBIAYAAN BAGI HASIL, PEMBIAYAAN JUAL BELI, FINANCING TO DEPOSIT RATIO (FDR) TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) PERIODE 2015-2017 Yuniatin Trisnawati D.K.W; Muhammad Ridho P
AKTUAL Vol 4, No 1 (2019): July
Publisher : STIE AUB Surakarta

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Abstract

The Influence of Financing for results, Financing and selling and Financing To Deposit Ratio (FDR) against profitability At Sharia Bank in Indonesia which listed in the Indonesia stock exchange (IDX) in period 2015-2017. This study aims to examine and obtain empirical evidence that Profit Sharing Financing, Buying and Selling Financing, Financing to Deposit Ratio (FDR) significantly influence the Profitability (ROA) of Islamic Commercial Banks in Indonesia in 2015-2017. This research is quantitative descriptive. The data used in the form of the bank's annual financial statements are sampled in research with a period of three years. The sample of this study was determined by simple random sampling method to obtain 11 Islamic Commercial Banks. The type of data used is secondary data obtained from the websites of each bank and www.idx.co.id. The analytical method used is statistical description, multiple linear regression, classical assumption test and hypothesis test. The results of this research hypothesis testing indicate that the profit sharing financing variable has a negative but not significant effect, the buying and selling financing variable has a positive but notsignificant effect and the variable Financing to Deposit Ratio (FDR) has a negative but significant effect on profitability (ROA). The result of adjusted R2 analysis is 23% the influence given by the independent variable(profit sharing financing, buying and selling financing and FDR) to the dependent variable profitability (ROA). The remaining 77% is influenced by variables outside the variables studied.Keywords: Profitability, profit sharing financing, buying and selling financing and FDR.
Co-Authors Adnan Terry Suseno Ambar Wariati Andri Octaviani Arief Budhi Dharma Basuki Sri Rahayu Brigitha Yulita Hoar Bau Darmawan Fitriyanto Ester Verawati Faridz Kurniawan Hanif Safika Rizky Harena Susianti I Gusti Putu Diva Awatara I Gusti Putu Diva Awatara Ika Swasti Putri Indah Kusuma Wardani Intan Sholeqah Ismi Rohani Jarot Santosa Kristanti Steffani Mastuti, Dian Nur Muhammad Ridho P Mulyadi Mulyadi Mulyadi Mulyadi Mumpuni, Yanesti Putri Nina Sekar Utami Setyani SH Setyani Sri Haryanti Siti Fatonah Siti Hayati Efi Friantin Siti Hayati Efi Friantin, Siti Hayati Umi Hanifah Yanesti Putri Mumpuni Yolanda Atika Sari