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All Journal Jurnal Ekonomi Kuantitatif Terapan Jurnal Dinamika Akuntansi Gadjah Mada International Journal of Business Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistika Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Journal of Government and Political Issues Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Pendidikan dan Sosial Humaniora Indonesia Auditing Research Journal Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika

Dyah Purwanti

PKN STAN

Author-ID : 609410

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences

Published : 17 Documents Claim Missing Document

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INFLUENCE OF THE QUALITY OF ACCRUAL FINANCIAL REPORT INFORMATION WITH THE ROLES OF ACCOUNTING INFORMATION SYSTEM AS AN INTERVENING FACTOR Purwanti, Dyah; Natser, Ghulbudin Isham
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9307

This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.

The Influence Of Tax Audit, Tax Avoidance And Company Risk On Company Involvement In Tax Amnesty Programs In Indonesia Dyah Purwanti; Ari Kuncoro; Arifah Fibri Andriani
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

This study aims to investigate the motivation of taxpayers for participating in the tax amnesty programs in Indonesia. At the end of 2016 to early 2017, the Government of Indonesia implemented a tax amnesty program. Through this research, we observed the profile of corporate taxpayers who voluntarily took part in the program. The results of this profile observation are useful for mapping the types of taxpayers’ motivation that are beneficial in increasing tax compliance. To achieve this goal, we observed the companies listed on the Indonesia Stock Exchange in the 2015-2017 period and then selected samples based on certain criteria. By using logistic regression, this study proves that the factors of tax audits, tax avoidance and business risk of the company encourage companies to join the tax amnesty program. These findings confirm that the company made use of the incentives offered by the tax amnesty program.

PENDAMPINGAN PERANCANGAN KEBIJAKAN AKUNTANSI BERDASARKAN SAK ETAP DALAM PELAPORAN KEUANGAN PADA BUMDES TIRTA MANDIRI, DESA PONGGOK, KLATEN Andy Prasetiawan Hamzah; Akhmad Priharjanto; Dyah Purwanti
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 1 No 3 (2019): Edisi November
Publisher : Polytechnic of State Finance STAN

Tujuan kegiatan pengabdian masyarakat (abdimas) ini adalah untuk mendampingi penyusunan kebijakan akuntansi bagi Badan Usaha Milik Desa (BUMDes) Tirta Mandiri. Kebijakan akuntansi disesuaikan dengan Standar Akuntansi Keuangan (SAK) untuk Entitas Tanpa Akuntabilitas Publik (ETAP). Kegiatan abdimas dilakukan pada periode Januari sampai Juli 2019. Untuk menyusun kebijakan akuntansi, kami melakukan studi pendahuluan, wawancara dengan narasumber dan pelaku usaha BUMDes dan Forum Grup Discussion (FGD). Hasil kegiatan berupa kebijakan akuntansi yang sesuai dengan SAK ETAP seperti yang diamanatkan Peraturan Desa dan Anggaran Dasar/Anggaran Rumah Tangga BUMDes. Kebijakan akuntansi tersebut memuat karakeristik umum pelaporan keuangan, prinsip dasar pelaporan keuangan, kebijakan akuntansi penting dan bentuk laporan keuangan yang dihasilkan oleh BUMDes Tirta Mandiri.

THE EFFECT OF FINANCIAL DISTRESS AND TAX LOAD ON TAX INCENTIVE PARTICIPATION PROGRAMS AFFECTED BY THE COVID-19 PANDEMIC Trisno Yuwono; Dyah Purwanti
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 4 No 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i2.172

During the Covid-19 pandemic, The Government of Indonesia implemented tax incentive programs for taxpayers affected by Covid-19. This study examines several factors that affect companies' participation in tax incentives, while The population data used consists of 139 companies listed on the Indonesia Stock Exchange. The data is secondary data from quarterly and financial reports of the listed firm on the Indonesia Stock Exchange. This study employs logistic regression analysis to examine the motivation to participate in the program. Our findings relieve that financial distress motivates the companies to engage in the tax incentive program. On the other hand, the tax burden positively affects the company's participation in the tax incentive program.

PENGARUH ADOPSI IAS DAN IFRS TERHADAP RELEVANSI NILAI LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN JASA KEUANGAN YANG TERCATAT DI BEI TAHUN 2008-2013) Rino Romadhoni; Dyah Purwanti
SUBSTANSI Vol 1 No 1 (2017)
Publisher : Politeknik Keuangan Negara STAN

This study aimed to evaluate the adoption of IFRS in Indonesia, related to the goal of increasing the value relevance of financial statements. We used data from the study annual reports and financial reports of 56 financial services company from 2008 to 2013 in the Indonesia Stock Exchange (BEI). We found that the value relevance of financial statements increase from pre-adoption period (2008-2009) to the adoption period (2010-2011), and the value relevance decrease from the period of adoption (2009-2010) to the revision period (2012-2013). Furthermore, we found that adoption of IAS and IFRS affect value relevance of earnings the in the period pre-adoption to period post-adoption. And so adoption of IAS and IFRS affect the relevance of the book value of equity. And overall, this study have shown that the adoption of IAS and IFRS increase value relevance of accounting information in Indonesia.

ANALISIS PERHITUNGAN BIAYA PENGEMBANGAN PERANGKAT LUNAK PEMERINTAH: STUDI KASUS PADA PUSINTEK, KEMENTERIAN KEUANGAN Ramdhany Achmad Noer Pare; Dyah Purwanti
SUBSTANSI Vol 2 No 1 (2018)
Publisher : Politeknik Keuangan Negara STAN

This study aim to propose a software costing for public sector, by using both of activity-based costing (ABC) method and traditional costing method. We based on a case study in Pusintek, Ministry of Finance and using a field observation, interviews and literature studies to collect data and information such as related to the preparation of software costing simulations. Finally, we proposed a software costing by ABC method and traditional costing method for Pusintek. We find that the software costing by ABC is cheaper than traditional costing, however the ABC costing takes more assumption and more complex calculations. We have several limitation related to lack of data, use more assumptions and find a complicated of data’s segregation. We suggest to use traditional costing to calculate the software cost, because traditional costing is simpler and practicable in the public sector, since the degree of complexity is lower than ABC costing. The ABC has more accurate cost calculation, but it considers more assumption, need more documents, and higher complexity of job’s procedures. In the public sector, it was still a lack of requirement to apply the ABC.

Apakah Fungsi Belanja APBD Dan Dana Desa Mempengaruhi Indeks Pembangun Ekonomi Inklusif di Indonesia? Pardomuan Robinson Sihombing; Ade Marsinta Arsani; Dyah Purwanti
Jurnal Pendidikan dan Sosial Humaniora Vol. 3 No. 1 (2023): Maret : Jurnal Pendidikan dan Sosial Humaniora
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v3i1.1036

This study aims to examine the effect of the function of Regional Government Budget expenditure and village funds on the Inclusive Economic Development Index (IEDI) in Indonesia. The spending approach uses the income variables of Health Function, Education Function, Social Protection Function and Village Fund. The data is sourced from Bappenas and the Statistics Indonesia for the period 2018-2021. The statistical method used is multiple linear regression with panel data. Based on panel model testing, Fixed model is the best model. Simultaneously all variables affect IPEI. Partially, the Health Function, Education Function, Social Protection Function and Village Fund have a significant positive effect on IEDI. Based on the results of this study, a comprehensive policy related to macro-social economy is needed so that Indonesia's IEDI level continues to increase.

COMPARISON PERFORMANCE NON-HIERARCHICAL CLUSTER: Case Study: Central Java Regional Competitiveness Index Pardomuan Robinson Sihombing; Ade Marsinta Arsani; Dyah Purwanti; Sigit Budiantono
Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika Vol. 3 No. 1 (2023): Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika
Publisher : LPPM Universitas Bina Bangsa

The Regional Competitiveness Index (RCI) is a benchmark for measuring a region's ability to compete in a market. RCI covers several indicators, including infrastructure, human resource quality, innovation, and government policies supporting economic growth. This study aims to test the performance of several non-hierarchical cluster techniques. The data used Regional Competitiveness Index data in 35 Cities in Central Java in 2022 from the National Research and Innovation Agency (BRIN). The optimal number of clusters recommended using the Elbow method technique is as many as 3. The K-Means method is the best considering the largest Silouhette and R2 values and the smallest AIC/BIC. Cluster 1 has negative values for Pillars 2, 4, 9, and 10. Members in this cluster are Sukoharjo, Magelang City, Surakarta, Salatiga, Pekalongan City, and Tegal City. On the other hand, Cluster 2 has only one negative value for pillar nine. The members of this cluster are Semarang City. The third cluster is only positive in pillar nine and pillar 28. The members of this cluster are as many as 28 other districts. A comprehensive and targeted policy is needed so that the competitiveness index of the Central Java region continues to increase

IMPLEMENTATION OF SEM-PLS MODELING ON THE IMPACT OF THE REGIONAL COMPETITIVENESS INDEX ON SOCIOECONOMIC MACRO VARIABLES Pardomuan Robinson Sihombing; Ade Marsinta Arsani; Dyah Purwanti; Sigit Budiantono
Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistika Vol. 4 No. 1 (2023): Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistik
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/lb.v4i1.250

The Regional Competitiveness Index (RCI) is one of the essential indicators to measure the ability of a region to compete with other regions in the economic, social, and environmental fields. Increasing regional competitiveness is one of the goals desired by every local government to encourage economic growth and community welfare. This study aims of the research to find out the relationship between the Regional Competitiveness Index (RCI) and socioeconomic macroeconomic variables such as the growth of Gross Regional Domestik Bruto (GRDP), Human Development Index (HDI), Foreign Investment, Domestic Investment, Regional Income and poverty rates in Indonesia in 2022 in Indonesia. The data used are publication data from the National Innovation Research Agency (BRIN) and the Statistic Indonesia (BPS) in 2022. The analysis model used is the PLS Structural Equation Model (SEM) model with SmartPLS software. The results showed that RCI significantly positively affected HDI, GRDP growth, Domestic Investment, Foreign Investment, and Regional Income. On the other hand, RCI significantly negatively affects the percentage of poor people. A comprehensive and targeted policy is needed so that the Regional Saiang Power Index continues to increase. In addition, supervision is needed related to programs that have been running related to regional competitiveness

Pelaporan Keuangan BUM Desa, Wujud Akuntabilitas Pengelolaan Keuangan (Pendampingan pada BUM Desa Berkah Sae Kedak Kediri) Nurhidayati Nurhidayati; Dyah Purwanti; Luhur Priyantoko Aji
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 5 No 1 (2023): Edisi Maret
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/kuat.v5i1.2167

Laporan keuangan Badan Usaha Milik Desa (BUM Desa) menduduki peran penting dalam menjaga keberlangsungan usaha dan sebagai wujud akuntabilitas pengelolaan keuangan BUM Desa. Kegiatan pengabdian kepada masyarakat yang disajikan dalam tulisan ini memfokuskan pada pendampingan penyusunan laporan keuangan BUM Desa Berkah Sae Kedak Kediri. Kegiatan pendampingan dilaksanakan secara daring dan luring pada November 2022 sampai dengan Maret 2023. Kegiatan dilaksanakan dengan tahapan identifikasi dan profiling BUM Desa, pelatihan dan peningkatan literasi pengelola BUM Desa, pendampingan penyusunan laporan keuangan secara intensif, diakhiri dengan evaluasi kegiatan dan review laporan keuangan yang telah dihasilkan. Laporan keuangan disusun menggunakan aplikasi berbasis Excel agar lebih efisien. Dari kegiatan pengabdian kepada masyarakat ini, BUM Desa Berkah Sae telah berhasil menyusun laporan keuangan dalam format Excel. Laporan keuangan yang dihasilkan yaitu laporan laba rugi, laporan perubahan ekuitas, laporan posisi keuangan, dan laporan arus kas. Selain itu, laporan keuangan BUM Desa tahun 2022 yang telah disusun tersebut telah disampaikan kepada seluruh pemangku kepentingan.

Co-Authors Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Akhmad Priharjanto Andy Prasetiawan Hamzah Ari Kuncoro Arifah Fibri Andriani Arsani, Ade Marsinta Budiantono, Sigit Ghulbudin Isham Natser, Ghulbudin Isham I Dewa Gede Sunanjaya Luhur Priyantoko Aji Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Pardomuan Robinson Sihombing Ramdhany Achmad Noer Pare Rino Romadhoni Sigit Budiantono Sigit Budiantono Sigit Budiantono Sigit Budiantoro Trisno Yuwono

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