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Pengaruh Sistem Informasi Pengelolaan Keuangan Daerah Dan Penerapan Anggaran Berbasis Kinerja Terhadap Kinerja Pemerintah Daerah Yuliani, Nur Laila
Jurnal Manajemen Bisnis Vol 5, No 2: September 2014
Publisher : Universitas Muhammadiyah Yogyakarta

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Abstract

This research aimed to examine the influance of local financial management information system and implementation of performance-based budgeting toward performance of local government and public accountability. The mainspring of this research is motivated by empirical studies on the performance of local government and public accountability are still diverse and growing importance of local government performance assessment and public accountability as a form of accountability to the central government and the society. The research sample consisted of 104 SKPD employees in Magelang regency. This research provides evidence that the area of local financial management information system has an influence on the performance of local government but has no effect on public accountability, while the implementation of performance-based budgeting has a good effect on the performance of local government and public accountability. Moreover the good performance of local government can increase the value of public accountability.
Pengembangan dan Pemberdayaan BUMDes di Dusun Bebengan, Salaman, Magelang Guna Meningkatkan Perekonomian Masyarakat Yuliani, Nur Laila; Darmawan, Wibi; Arvakni, Isti; Marantika, Syaifana Diana; Devi, Ni Made Rizkie; Kurniawati, Kurniawati
Community Empowerment Vol 6 No 3 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.905 KB) | DOI: 10.31603/ce.3854

Abstract

Tujuan dari pengabdian ini adalah menghidupkan kembali Badan Usaha Milik Desa (BUMDes) yaitu Bank Sampah dan juga menjadikan sampah sebagai benda yang mempunyai nilai tambah. Metode yang digunakan untuk mencapai tujuan tersebut yaitu dengan memberikan sosialisasi dan juga pelatihan kepada warga di Dusun Bebengan Kelurahan Sriwedari Kecamatan Salaman Kabupaten Magelang. Tahapan kegiatan yang dilakukan meliputi persiapan, sosialisasi, pelaksanaan pelatihan, pembentukan paguyuban, dan evaluasi. Hasil yang dicapai selain adanya tambahan wawasan bagi masyarakat akan pentingnya kebersihan lingkungan, juga keberhasilan masyarakat dalam menjadikan sampah dari barang yang tidak ada nilainya menjadi benda yang bernilai jual.
ANALISIS DETERMINASI KEANDALAN DAN TIMELINESS PELAPORAN KEUANGAN Nur Laila Yuliani; Barkah Susanto; Farida Farida
JAFFA Vol 4, No 2 (2016): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i2.2919

Abstract

This study is aimed at examining factors affecting the reliability and timeliness of financial reporting. These factors include human resources, utilization of information technology, internal control of accounting, organizational commitment and supporting system. The main ground of this study is an empirical study on the factors that affect the reliability and timeliness of financial reporting which have been varied in the results and increasingly important and strong public demands for accountability. The sample of this study consists of 83 employees in BLUDs around Kedu residency. The analysis of the data are measured through Partial Least Square (WarpPLS). This study provides an evidence that human resources, internal control of accounting, organizational commitment and supporting system have positive effects on the reliability of financial reporting. On the other hand, the utilization of information technology does not positively effect the reliability of financial reporting. Meanwhile, the utilization of information technology, internal control of accounting, and organizational commitment positively affects timeliness of financial reporting, while the human resources, and supporting system do no have positive effect on the timeliness of financial reporting.
ANALISIS DETERMINAN TINGKAT KEPATUHAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI Nur Laila Yuliani
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.618 KB) | DOI: 10.12928/optimum.v6i2.7824

Abstract

This study is aimed at examining the effect of consciousness, quality of service,sanction, justice and education level of taxpayers to meet the compliance in the District and City of Magelang. The main background conducting this study is motivated by empirical studies on adherence to pay taxes which is still diverse and growing importance of revenues from taxes that the government expected. This study implemented the theory of planned behavior as a grand theory. The research sample consisted of 308 individual taxpayers who performs in the District and City of Magelang. This study provides evidence that the justice and positive infl uence on the educational level of compliance to pay taxes. The awareness, quality of service, and sanctions do not affect the compliance of paying taxes.
Partisipasi Anggaran dan Kinerja Managerial di Pemerintah Daerah: Anteseden dan Pemediasi Nur Laila Yuliani; Barkah Susanto
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.799 KB) | DOI: 10.18196/jai.190194

Abstract

Budget participation has an important role especially in the local government. A higher motivation and commitment will created through budget participation in order improving performance. This study uses a structural equation modeling approach to investigate the influence of information asymmetry and leader member exchange on budget participation to managerial performance by using goal commitment and ambiguity role as mediation variables, in Working Units, Magelang Municipality Government, Central Java. Based on a questionnaire survey of 101 local government officials involved in budget preparation, we find that information asymmetry has a positive effect on budget participation. The commitment on goals mediates the relationship between budget participation and managerial performance. Otherwise budget participation has no effect on managerial performance through role ambiguity. This study also find that leader member exchange has no effect on budget participation.
TATA KELOLA PERUSAHAAN (CG) DAN TINGKAT INOVASI PERUSAHAAN Bayu Sindhu Raharja; Nur Laila Yuliani
Derivatif : Jurnal Manajemen Vol 13, No 1 (2019): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v13i1.317

Abstract

This study examines the relationship between corporate governance in explaining the level of innovation of the company. The sample in this study uses companies that have a high level of liquidity in stock trading after the authoritarian era of the "New Order". This study uses a regression analysis tool to test the relationship between the two variables. As a result, this study found that corporate governance is an important factor that influences corporate innovation. The measuring instrument used to measure corporate governance in this study is the total number of commissioners in the company. The results of this study state that the total number of commissioners or corporate governance has a positive effect on the level of innovation of the company. This finding is very important for practitioners, especially for company managers who want to develop their company's innovations. While in the theoretical aspects, these findings strengthen the theory relating to corporate governance. Keywords: Keganenan theory, Principal-Agent Theory, Commissioner, Investment
Pengaruh Kompetensi Sumber Daya Manusia dan Pedoman Akuntansi Pesantren terhadap Akuntabilitas Pesantren Nur Laila Yuliani; Mohamad Zaenal Mustofa
Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i1.746

Abstract

The accountability of Islamic boarding schools is necessary as it can increase the accountability of Islamic boarding schools. This can increase the trust of donators in Islamic boarding schools. This study aims at examining the effect of Human Resource Competence and Islamic Boarding School Accounting Standards on Accountability of Islamic Boarding Schools. The study tested a sample of boarding school administrators in the form of a foundation in Magelang Regency. The number of samples in this study were 48 respondents taken from purposive sampling method. Data were analyzed through descriptive statistical analysis, validity test, reliability test, multiple linear regression, and hypothesis testing. The results of the data analysis show that the competence of human resources and islamic boarding school accounting guidelines have a positive effect on islamic boarding school accountability.
BUMDes management to improve accountability and the economy of Tingal Kulon Hamlet, Wanurejo Village Nur Laila Yuliani; Anita Viani; Tia Arfiani; Amanda Eka Adisty; Muhammad Adiatma Setyawan; Raynaldi Ahmad Assidiqy
Community Empowerment Vol 7 No 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.245 KB) | DOI: 10.31603/ce.5565

Abstract

The purpose of the integrated community service (PPMT) activity is to provide solutions to BUMDes institutional problems related to accountability and marketing management. The targets of the program are BUMDes staff and BUMDes business units. The results are increasing accountability in BUMDes by carrying out bookkeeping using pivotables, and marketing management by utilizing social media, especially in the use of websites.
Development of digital marketing models for MSMEs to improve the community's economy Nur Laila Yuliani; Muhamad Rifki Efendi; Ocky Sanjaya; Muhamad Izdad Fuadi; Ahmad Faisal; Advent Rainaldy
Community Empowerment Vol 7 No 4 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.792 KB) | DOI: 10.31603/ce.5587

Abstract

The main objective of the Semaken Hamlet, Pucung Rejo Village Integrated Community Service program is to provide innovative marketing models using digital media. This should allow for increased product marketing. Socialization, training, and mentoring are the three methods used to provide this program. As a result of this program, MSME actors now have accounts on the marketplace as well as social media platforms such as Instagram and Facebook, which they can effectively manage. Furthermore, each MSME actor has a product brand or logo and is familiar with financial reports that present information about MSME performance and are useful for making business decisions.
Analisis Anteseden Kinerja Usaha Mikro Kecil Menengah (UMKM) Sita Indriyani; Nur Laila Yuliani; Anissa Hakim Purwantini
Review of Applied Accounting Research (RAAR) Vol 2, No 2 (2022): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.048 KB) | DOI: 10.30595/raar.v2i2.13795

Abstract

This study aims to empirically examine the effect of Ability to Prepare Financial Statements, Educational Background, E-Commerce, and Use of Accounting Information Systems on the Performance of Micro, Small and Medium Enterprises (MSMEs). This study uses a sample of Micro, Small and Medium Enterprises in Magelang City. Based on the purposive sampling method, the number of samples that can be processed in this study is 105 respondents. The method of data analysis in this study used multiple linear regression. The results of this study indicate that the ability to prepare financial statements, educational background, and e-commerce have a positive effect on the performance of Micro, Small and Medium Enterprises (MSMEs). While the use of Accounting Information Systems has no effect the performance of Micro, Small and Medium Enterprises (MSMEs).