Articles

Found 13 Documents
Search

PENGARUH GAYA KEPEMIMPINAN SITUASIONAL DAN KOMUNIKASI INTERNAL TERHADAP KINERJA PENDIDIK KELOMPOK BERMAIN KECAMATAN BABADAN KABUPATEN PONOROGO Agustiana, Wiwik; Rispantyo, Rispantyo; Sriwidodo, Untung
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol 13 (2019): Manajemen Sumber Daya Manusia
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Play Group (KB) is an initial education level that prepares students for higher education levels such as TK / RA, SD / MI. The success of the Play Group (KB) education will contribute greatly to the development of students in the future. Of the 50 educators in the Play Group, there is a large majority (62%) educators in the Play Group in Babadan Sub district, Ponorogo Regency in teaching are not equipped with a daily work plan (RKH) in advance so that it will have an impact on the implementation of unplanned teaching and learning interactions and tends to ignore the assessment student achievement. The attention of most managers to educators such as internal communication has not been carried out to the fullest due to the rush of other tasks. This type of research is quantitative conducted on 21 Play Groups (KB) in Babadan District, Ponorogo Regency. The population and sample are all educators in the Play Group (KB) in the Babadan Sub district of Ponorogo Regency, amounting to 50 people. The independent variable is situational leadership and internal communication. The dependent variable is teacher performance. Data Quality Test with validity and reliability. Data analysis with Multiple Linear Regression, t test, F test and Coefficient of Determination. The results showed that all educators were female, 46% were aged 20-30 years, most (64%) had an undergraduate education and most (58%) had less than 5 years of service. Situational Leadership has positive but not significant effect on Teacher Performance, Internal Communication has positive and significant effect on Teacher Performance in Babadan Subdistrict, Ponorogo District. It is recommended that managers improve situational leadership so that a harmonious working atmosphere will be created.
Mentoring Function and Quality of Supervisor Auditor Relationship: Organizational Justice as A Mediation Rahmawati, Rahmawati; Rispantyo, Rispantyo; Djamaluddin, Subekti
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 1 (2017): June 2017
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.552 KB) | DOI: 10.28992/ijsam.v1i1.26

Abstract

This study empirically examines the antecedents and consequences of organization justice consisting of distributive justice, procedural justice, and interactional justice. The hypothesis of this study are mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. In additional, this study also hypothesized that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. This study is a survey of 228 government internal auditors of Financial and Development Supervisory Agency-Badan Pengawasan Keuangan dan Pembangunan (BPKP) in Java-Bali Indonesia. The technique of collecting data using questionnaires. Test hypotheses using path analysis with SEM-AMOS. The results showed that mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. The study also provide an empirical finding that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. The study provides recommendations to the BPKP in solving the problems faced by the government in realizing good and clean governance. This study is the first empirically examines the potential benefit of organization justice as a mediation between mentoring function and quality of supervisor-auditor relationship.
NARSISME CEO DAN KUALITAS LABA Rispantyo, Rispantyo
RESEARCH FAIR UNISRI Vol 3, No 1 (2019): RESEARCH FAIR UNISRI
Publisher : RESEARCH FAIR UNISRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (69.593 KB)

Abstract

Penelitian ini bertujuan untuk mengidentifikasi hubungan narsisme CEO dengan kualitas laba. Penelitian ini dimotivasi karena masih terbatasnya literatur yang membahas narsisme CEO dan dampaknya terhadap kualitas laba di Indonesia. Dalam penelitian ini, narsisme CEO diukur dengan ukuran foto CEO yang ditampilkan dalam Laporan Tahunan, sedangkan kualitas laba diukur dengan manajemen laba akrual. Manajemen laba akrual dalam penelitian ini dihitung dengan menggunakan Modified Jones Model. Semakin tinggi manajemen laba, maka semakin rendah kualitas laba perusahaan tersebut. Dengan melakukan observasi terhadap 341 perusahaan manufaktur yang terdaftar di BEI dari tahun 2015-2017, penelitian ini menunjukkan bahwa semakin tinggi narsisme yang dimiliki oleh seorang CEO mengarahkan pada kualitas laba yang semakin rendah.
Aktivitas interpersonal dan pengaruhnya Terhadap kinerja audit internal Rispantyo, Rispantyo; Sunarko, Muhammad Rofiq
Jurnal Perilaku dan Strategi Bisnis Vol 1, No 2: Agustus 2013
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.671 KB) | DOI: 10.26486/jpsb.v1i2.315

Abstract

The purpose of this study was to determine whether there the effect of trust, participation, strategic relevance towards financial performance, to determine whether firm size able to mediate the relationship between trust, participation, strategic relevance with financial performance and to determine whether intellectual capital able to moderate the relationship between trust, participation, strategic relevance with financial performance.The research sample consisted of 60 respondents manufacturing industry. The methodof data collectionis done using purposive random sampling. The methodof hypothesis testingused is bivariate regression analysis, mediation regression dan regression moderation.The result of this study showed that there the effect between trust and participation towards financial performance, while strategic relevance can not affect financial performance. Firm size not able to mediate the relationship between trust and strategic relevance with financial performance, while the relationship between participation with financial performance able mediated firm size. The relationship between trust, participation, strategic relevance with financial performance not able strengthened with intellectual capital.
MODEL DESAIN PENDIDIKAN KEWARGANEGARAAN DI ERA MEDIA DIGITAL SEBAGAI PENDUKUNG IMPLEMENTASI PENDIDIKAN KARAKTER Trisiana, Anita; Sugiaryo, Sugiaryo; Rispantyo, Rispantyo
Jurnal Civics: Media Kajian Kewarganegaraan Vol 16, No 2 (2019): Pembelajaran, Politik, dan Hukum
Publisher : Yogyakarta State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jc.v16i2.24743

Abstract

Tujuan penelitian ini adalah sebagai berikut: ditemukan sebuah desain Model Pembelajaran Pendidikan Kewarganegaraan di Era media digital sebagai pendukung Implementasi pendidikan karakter. Metode penelitian menggunakan penelitian dan pengembangan (Research and Development (R&D), yaitu suatu metode penelitian yang digunakan untuk menghasilkan produk tertentu dan menguji validitas dan keefektifan produk. Penelitian ini menggunakan model pengembangan prosedural. Prosedur dalam penelitian ini mengadaptasi model ADDIE (Analyze, Design, Develop, Implement, Evaluation). Sampel dalam penelitian ini, melibatkan Perguruan Negeri Negeri dan Swasta di Jawa Tengah. Hasil penelitian menunjukkan sebagai berikut: pertama Analisis yaitu melakukan analisis kebutuhan, mengidentifikasi masalah (kebutuhan), dan melakukan analisis tugas. Kedua, Design, Tahap desain ini, merumuskan tujuan pembelajaran. Ketiga, Development adalah proses mewujudkan blue-print dengan inovasi media digital. Keempat, Implementation adalah langkah nyata untuk menerapkan sistem pembelajaran yang sedang kita buat. Kelima, Evaluation yaitu proses untuk melihat apakah sistem pembelajaran yang sedang dibangun berhasil, sesuai dengan harapan awal atau tidak. Evaluasi merupakan langkah terakhir dari model desain sistem pembelajaran ADDIE. Berdasarkan pengembangan instruksional model ADDIE tersebut kemudian diadopsi dalam tahapan pengembangan model pembelajaran Pendidikan Kewarganegaraan, dengan kebaharuan ?MPC? (Modification of Project Citizen) yang relevan di era media digital dan dikembangkan berdasarkan implementasi pendidikan karakter dan ketercapaian kompetensi Pendidikan Kewarganegaraan.-----------------------------------------------------------------------------------------------------This research aims to find out a design of Citizenship Education Learning Model in the era of digital media as a support for the implementation of character education. The research method uses research and development (Research and Development (R & D), which is a research method used to produce specific products and test the validity and effectiveness of the product. This study uses a procedural development model. The procedure in this study adapted the ADDIE model (Analyze, Design, Develop, Implement, Evaluation) The sample in this study involved State and Private Universities in Central Java. The results of the study showed the following: first Analysis is to do a needs analysis, identify problems (needs), and perform task analysis. The design phase is to formulate learning objectives Third, Development is the process of creating blueprint with digital media innovation Fourth, Implementation is a real step to implement the learning system that we are making Fifth, Evaluation is a process to see whether the learning system successful according to initial expectations or not. Evaluation is the final step of the ADDIE learning system design model. Based on the ADDIE model instructional development, it was later adopted in the stages of developing the Citizenship Education learning model, with the modification of "MPC" (Modification of Project Citizen) relevant in the era of digital media and developed based on the implementation of character education and achievement of competencies in Citizenship Education.
PENGARUH OVERCONFIDENCE, ILLUSION OF CONTROL, ANCHORING, LOSS AVERSION PADA PENGAMBILAN KEPUTUSAN INVESTASI OLEH MAHASISWA UNISRI SEBAGAI INVESTOR PEMULA Handoyo, Sigit Dwi; Rispantyo, Rispantyo; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The main problem in this research is whether there is an influence of financial behavior overconfedence, illusion of control, loss aversion and anchoring that is owned by novice investors. The purpose of this study is to determine and test the effect of overconfidence, illusion of control, loss aversion and anchoring on decision making. This study uses survey methods and data collection techniques using purposive sampling method with a total of 100 respondents. Then analyzed using descriptive statistics and data analysis techniques used are multiple linear regression analysis. The results of this study indicate that overconfiedence, illusion of control, loss aversion and anchoring affect the investment decision making by novice investors in the University of Slamet Riyadi Surakarta.
PENGARUH PENGENDALIAN INTERNAL DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH KABUPATEN SRAGEN (STUDI KASUS PADA BADAN PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH) Wulansari, Ayu; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of internal control and the suitability of compensation for the tendency of accounting fraud in Sragen district government. The sample of this study was 85 respondents consisting of employees from the secretariat, the field of billing and reporting, the area of income and regional cash management, the field of accounting, the area of regional asset management, the field of budget. Data collection techniques using questionnaires. Data analysis techniques used are descriptive analysis, test instruments, test classic assumptions and test hypotheses. The results of this study indicate that internal control and suitability of compensation have a significant positive effect on the tendency of accounting fraud in Sragen district government.
PENGARUH FINANCIAL DISTRESS DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING (STUDI KASUS PADA PERUSAHAAN SUB SEKTOR MAKNANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 – 2017) Pratiwi, Maharani Putri; Rispantyo, Rispantyo; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study aims to find empirical evidence about the factors that influence auditor switching in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The factors tested in this study are financial distress and audit delay. The sample in this study used 14 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017 taken using the Purposive Sampling method. These factors are then tested by logistic regression at a significance level of 5 percent. The results of the study identified that financial distress did not have a significant negative effect on auditor switching, while audit delay had a significant positive effect on auditor switching in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2013 - 2017.
PENGARUH AUDIT TENURE, ROTASI AUDITOR, REPUTASI AUDITOR, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT Ade Irma, Fitria; Rispantyo, Rispantyo; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research aims to know empirical evidence as for factors influencing audit quality of food and beverage firm listed on the Indonesia Stock Exchange. The factors wich analysised in this recearch are audit tenure, auditor rotation, auditor reputation and auditor specialization.The sample of this research is 13 food and beverage firms listed in Indonesia Stock Exchange period 2013-2017 that selected by using purposive sampling method. Technique of analysis for examining the hipotesis was logistic regresion at level significance 5%.The result of this research identify that audit tenure positive significant effect audit quality, where as auditor rotation, auditor reputation and auditor specialization not have anaffect to audit quality of the food and beverage firm listed on the Indonesia Stock Exchange.
PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP SISA HASIL USAHA PADA KOPERASI DOSEN DAN KARYAWAN UNIVERSITAS SLAMET RIYADI SURAKARTA Santosa, Ridho Nugroho Putra; Rispantyo, Rispantyo
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze the significance of the influence of private equity and loan capital simultaneously significant effect against the rest of the results of efforts at Cooperative University Faculty and employees of the Slamet Riyadi. Research methods method using case studies, the data type of the data being used is qualitative and quantitative data, the source data used the data of secondary. Method of data collection used documentation. Technique of data analysis used a classic assumption test, multiple linear regression analysis, t-test, F-test and coefficient of determination. The research results obtained the conclusion that there is a significant and positive influence on the capital of its own against the rest of the business results. Capital lending significant negative effect against the rest of the business results. Private equity and loan capital in the influential simultan significantly to the rest of the business results.