Daerah Istimewa Yogyakarta Research Articles

PENGGUNAAN INFORMASI AKUNTANSI DALAM PENENTUAN STRATEGI UMKM DI ERA KENORMALAN BARU

The covid-19 pandemic that occurred more than a year ago has affected many businesses, including micro, small and medium enterprises (MSME). The focus of this study is to describe the effect of the pandemic on the business of micro, small and medium enterprises located in Daerah Istimewa Yogyakarta, Indonesia. The study investigates the strategies taken by MSME in coping with challenges of the pandemic and how MSMEs use accounting information in their routine business operation. Data for analysis were gathered by means of questionnaires distributed to owners and or managers of MSME in the Daerah Istimewa Yogyakarta Province. Based on the respondents’ answers, the pandemic has caused a decline is sales, difficulty in recovery of operating costs, and difficulty in financing. The strategy taken by most MSMEs to counter those problems were rescheduling production, changing marketing techniques such as using online marketing, and increasing the quantity and quality of customer relationship. During the pandemic, respondents have realized the usefulness of accounting information in operating the business. Respondents know the importance of recording transactions which leads to a better calculation of costs and profit.

Relationship between body image and length of exercise with depression in obese people

The aim of this research was to know the relationship between body image and the length of exercise with depression in obese person. Beside both predictors, this research also intended to know the relationship between gender and age with depression in obese person, although both variables of this research taken a position as moderator variables. Subjects were members of two fitness centres in Daerah Istimewa Yogyakarta. They were The Puspita fitness centre dan Lembah Fitness centre. Total subjects were 60. The instruments used in this research were Beck Depression Inventory, Body Image Scale and data of personal identity. Research data were analysed by using regression analysis technique. The result of regression analysis indicated that there was a negative correlation between body image and the length of exercise with depression in obese person. It means that the higher body image of the subject the lower depression they experienced (rpar-xy=-0,359;p<0,01 ); the longer of exercise, the lower depression they experienced( rpar-xy =-0,536;p<0,01); there was a positif correlation between gender and depression in obese person, women more depressive than men (rparxy= 0,270;p<0,05) Their age were not correlated with depression (rpar-xy=- 0,112;p>0,05)

STATISTICAL DATA OF COMFORT LEVEL PROVINCE OF DAERAH ISTIMEWA YOGYAKARTA, INDONESIA

Daerah Istimewa Yogyakarta is one of the provinces in Indonesia. The criteria for comfort in the Daerah Istimewa Yogyakarta at 13.00 have been very uncomfortable. The criteria for comfort in the Daerah Istimewa Yogyakarta several times at 10.00 and 16.00 were uncomfortable. The criteria for comfort are comfortable at 13.00 because it is raining, which makes the criteria comfortable.

THE PROCESS OF REPAIRING FLAGPOLES AND MATHEMATICAL MODELING OF WALL PAINT DRYING

The repair of the flagpole's place aims to beautify the garden on the roadside of Dusun Mredo, RT: 04, Bangunharjo, Sewon, Bantul, Daerah Istimewa Yogyakarta. Repair of this flagpole requires special skills so that the results are good. In the drying process of painting the wall surface, the Moisture Ratio formula is obtained MR = 1- t/67, with ambient temperature 24 °C.

Kajian Team Performance Melalui Creative Thinking Sebagai Moderating Variable

This study aims to analyze the effect of work climate and leadership on team performance through creative thinking as a moderating variable. It used quantitative research analysis by taking a total sample of 408 respondents using probability sampling in terms of a simple random sampling technique with a population of 1,000 respondents as permanent foundation lecturers at private colleges in the Province of Daerah Istimewa Yogyakarta. The analysis technique used is inferential and descriptive statistics using the concept of Structural Equation Modeling (SEM) assisted by software such as the WarpPLS and SmartPLS programs. The results of this study show that work climate has a negative influence on team performance, while leadership has a positive effect on team performance. The role of the moderating variable in the form of creative thinking indirectly strengthens the influence of climate and leadership on team performance. The results of the analysis infer that the work climate and leadership carried out in the private college have positive or negative effects on the team performance of the lecturers. However, it will be stronger if it is accompanied by adaptive and sustainable creative thinking so that the team performance of the lecturers is more highly improved.

Potensi Desa Giricahyo, Gunung Kidul dengan Pengenalan Budidaya Jahe Merah dan Pembelajaran TOGA (Tanaman Obat Keluarga)

Gunung Kidul is one of the district that was located in Daerah Istimewa Yogyakarta. Gunung kidul is located on mountains that has a specific characteristics of land. Which is a less fertile compared to others due to the lime contents. This kind of land is perfect for our project, red ginger. It doesn’t need to be watered much, and easy to cultivate. The other thing is how red ginger is also considered as one of family medicine group called as TOGA in Bahasa. Therefore, besides talking about red ginger, we also give information about several other plants that is considered as TOGA that is beneficial for health. Literature study method and secondary data were used in order to compile our findings. Through the outputs we created, we hope that these outputs will help the people around Gunung Kidul in creating a new living that suits the district’s condition.

Pengaruh Kinerja Keuangan Daerah terhadap Kemiskinan:

The special autonomous regions experienced fluctuating changes in poverty rates throughout 2013-2021 which were influenced by various factors. This study aims to determine the effect of regional financial performance as measured through the ratio of independence, effectiveness ratio, and the ratio of compatibility of capital spending on poverty based on the Head Count Index (HCI-P0) in the four special autonomous provinces including Nanggroe Aceh Darussalam, Daerah Istimewa Yogyakarta, Papua Barat, dan Papua. Panel data as a combination of time series and the cross-section is obtained secondary from BPS and DJPK. This research method uses the panel data regression method and the Random Effect estimation model which was selected as the best estimator model. Data analysis in this study used the Eviews version 12 computer program. The results of the study stated that the financial independence ratio had a negative and significant effect on poverty. The ratio of effectiveness has a negative and insignificant effect on poverty, and the ratio of capital expenditure has a positive and significant effect. Simultaneously, the independent variable has a significant influence on the dependent variabel.
 Keywords: Regional financial independence ratio, PAD effectiveness ratio,regional expenditure compatibility ratio, poverty, special autonomy

Mineralogical and geochemical characterization of the Wonosari formation limestone at Gunungkidul Indonesia as preliminary investigation of Portland cement raw material

Mineralogical and geochemical investigations were carried out to determine the characteristics of limestone in the Wonosari Formation and to suggest its depositional environment and a preliminary study for the properties of Portland Cement. The study was conducted at Ponjong Area, Gunungkidul Regency, Daerah Istimewa Yogyakarta, Indonesia. The outcrop in this study area is composed of Wonosari layered limestone. Based on the facies interpretation in the research area, there are three depositional units: packstone, wackstone, and grainstone. This area’s depositional environment is the back reef lagoon and sand apron zones that are not related to the open sea. According to XRF data, limestone showed a reasonably high composition of CaO compounds, about 53.78% - 59.09%. Most limestone samples were classified as good quality as Portland Cement Raw Material due to CaO content >49%. The MgO, SiO2, Al2O3, Fe2O3, SO3, K2O, Na2O, TiO2, and P2O5 compounds also fulfil the Indonesian National Standard (SNI-15-2049-2004). Geochemical content shows limestone has a higher grain percentage than the matrix. The utilization of limestone in research area are expected to be a reference for the development of natural resources in the future that pay attention to the environment for mutual sustainability.

Petrography of quartz sandstone in Nanggulan formation at Sermo area, Kulon Progo Regency, Daerah Istimewa Yogyakarta, Indonesia: implications on provenance and basin origin

Provenance can be used to determine how the sedimentary rock formed, as reflected in the mineral composition of lithology as the composition of sedimentary minerals. The Research area is located in the Hargowilis area, Kokap district, Kulon Progo Regency, Daerah Istimewa Yogyakarta Province. This Study uses a surface geological mapping method supported by laboratory analysis in the form of petrographic analysis. Based on the analysis of the sandstone provenance in the study area, the results show the research area is included in the Recycled orogenic provenance zone, foreland uplift sub-zone to continental block provenance with a dominant quartz percentage (92%). The tectonic setting in the research area was controlled by an orogenous process during the Eocene showing that the analysis is very relevant to the provenance in the research area which shows the source of recycled rock due to the orogenous process which is then deposited in the basins formed as a result of the process.

Short Communication: Tabanid and muscoid hematophagous flies as potential vectors of Surra Disease in Yogyakarta, Indonesia

Abstract. Qudsiyati N, Nurcahyo RW, Priyowidodo D, Indarjulianto S. 2023. Short Communication: Tabanid and muscoid hematophagous flies as potentialvectors of Surra Disease in Yogyakarta, Indonesia. Biodiversitas 24: 655-660. As a tropical country, Indonesia provides disease vectors and various kinds of parasitic diseases, such as surra disease caused by Trypanosoma evansi, which is transmitted by blood-sucking insects (flies), with a suitable environment. The disease is responsible for economic losses due to the decrease in beef production, and it can also be a potential zoonosis threatening human health. Disease prevention with vaccines is still unavailable. Therefore, treatment and prevention are carried out to eradicate flies with insecticides that can be hazardous to both humans and the environment. The present study aims at identifying the species and the phenology of potential surra fly vectors based on habitat differences. It was conducted from April to June 2022 in the Andini Mulyo farmer group, lowland Bantul and Maju Jaya farmer group, highland Kulon Progo, Daerah Istimewa Yogyakarta (DIY). The flies were caught using the NZi trap placed randomly or adjacent to Trypanosoma-positive cattle pens. The results showed that there were eight species of flies found in the Maju Jaya group, namely Tabanus megalops, T. rubidus, Tabanus sp., Stomoxys indica, S. calcitrans, S. sitiens, Haematobia irritans, and Musca domestica. Of them, except Tabanus megalops and Tabanus sp. were also recorded in Andini Mulyo group. The dominant vegetation found in Andini Mulyo and Tani Maju, respectively, are rice plants and wild plants, so the abundance of flies and the species richness of flies had a positive correlation with the Tani Maju group’s vegetation. The potential flies as surra disease vectors in the area found in surra disease cases were biting flies such as T. megalops, T. rubidus, Tabanus sp., S. indica, S. calcitrans, S. sitiens, Haematobia irritans. In addition, the hematogenous flies in Bantul and Kulon Progo could potentially cause the wider spread of surra disease and the decrease cow weight.

Evaluating the Potential of Brown Sugar Product as An Effort to Increase the Economic Welfare of Coconut Farmers in Sidorejo Village, Kapenewon Lendah, Kabupaten Kulon Progo

This study aims to give innovation and value added to the brown sugar produced by the community in Sidorejo Village. The purpose is to provide a better income for the coconut farmer as well as to optimize the roles of BUMDES Binangun Dadi Maju as an economic catalyst. This project was conducted in Desa Sidorejo, Kapenemon Lendah, Kabupaten Kulon Progo, Daerah Istimewa Yogyakarta. There are three stages applied in this program i.e.: preparation, application and evaluation. Recommendations and guidance were given to the farmer and BUMDES to develop the brown sugar product and to produce the liquid brown sugar product. The new product development is still under evaluation for the commercial purpose.

Introduction and implementation of an immunization information system in the Indonesian province of Daerah Istimewa Yogyakarta: lessons for scaling-up

BackgroundImmunization is critical to saving children from infections. To increase vaccination coverage, valid and real-time data are needed. Accordingly, it is essential to have a good report system that serves as defaulter tracking to prevent children's immunization failure. The Daerah Istimewa Yogyakarta (DIY) Health Office introduced an electronic immunization registry and successfully implemented it for more than five years. It is the only individual-based record system in Indonesia that has been sustainably operated for a long time. Yet, no systematic assessment of this system has been conducted to date. This study examines the Sistem Informasi Imunisasi Terpadu (SIMUNDU) introduction and implementation process with a view to extracting lessons that could inform scalability and sustainability across the country.MethodsThis study used an explanatory sequential mixed-method design, which collected quantitative data from 142 participants and qualitative data from nine participants. The data entry clerk at a health facility was systematically selected to participate in the survey, while in the key informant interview, the informant was selected based on the survey result. A descriptive and thematic approach was adopted to analyze the quantitative and qualitative data. Results from across the two approaches were integrated for comparison and contrast.ResultsFindings are presented according to three core themes that emerged from the data: system strengths, potential threats, weakness and opportunities for scaling-up. Strengths, i.e., factors contributing to the success of SIMUNDU, include management, system performance, people’s behavior, and resources. Potential threats to sustaining the system include individual capacity, technical or system issues, and high workload. Opportunities – i.e., a promising factor that influences the SIMUNDU ability to operate sustainably – such as continuity, expectation, and the possibility of scaling up.ConclusionsSIMUNDU is a promising innovation for Indonesia, beyond DIY. There is agreement about the potential for scaling up this IIS to other provinces. The experience of implementing this system in DIY over the past five years has shown that the benefits outweigh the challenges, and SIMUNDU has grown into a robust yet user-friendly system.

Should I Stay or Should I Go? Perceived Risk Impact on PTSD and Revisit Intention During Post-pandemic Covid-19 Era

Protection motivation theory is applied in this study to examine the perceived risk of tourists’ toward Covid-19. This study aims to investigate social media’s effect on customer engagement toward the brand and the impact on revisit intention. This study examines the perceived risk of tourists related to Covid-19, Post-Traumatic Stress Disorder (PTSD), and revisit intention tourist destination to develop a theoretical framework and define tourist behavior related to Covid-19, to contribute to related literature. The structural equation approach or PLS-SEM (partial least squares – structural equation modeling) is adopted to verify collected data from shopping destinations in Daerah Istimewa Yogyakarta. The finding shows that positive and significant social media affect customer brand engagement, affecting revisit intention in the post-pandemic era. Thereupon, the finding shows the positive effect of customer brand engagement on revisit intention. Afterward, the finding indicates the indirect effect of social media on revisit intention mediated by customer brand engagement. In consequence, the social media effect on revisit intention is more prominent with the enhancement of customer brand engagement during the post-pandemic era. Furthermore, this study discovers that perceived risk related to Covid-19 has positive effects on PTSD. Further finding shows that post-traumatic stress disorder has negative effects on the revisit intention of the tourist destination. It is caused by the destination being visited by a group of people from different nationalities, ages, and cultures, rapidly spreading viruses such as Covid-19.

Community Organizing of Victims of Human Trafficking in Kulon Progo: Road to An Integrated Approach Against Oppression

The discourse on human trafficking and the efforts to overcome it are crucial issues that has received public attention in Indonesia and all around the globe. However, different perspectives among experts, activists and organizations gave rise to different approaches in analyzing the source of the problem, what is seen as the problem, and the intervention to solve the problem. This research focuses on community organizing of women victims of human trafficking as the approach which has been implemented to challenge oppression by Mitra Wacana Women Resource Center in Kabupaten Kulon Progo, Daerah Istimewa Yogyakarta. This qualitative study is aimed to explore their perspectives on defining human trafficking and its complexities, their analysis of its causes and the intervention method. The theory of anti-oppressive is applied to analyze the data and findings within this research, which results in three main points; first, Mitra Wacana’s critical awareness raises a comprehensive perspective on the complexity of the human trafficking issue by identifying the community as victims of a discriminatory and exploitative system. Second, organizing ex-migrant workers in Pusat Pembelajaran Perempuan dan Anak/P3A (Learning Center for Women and Children) is applied as the approach to strengthen rights-based capacity for the Kulon Progo community. Third, an integrated approach against oppression within human trafficking tried to synergize three levels of personal, cultural and structural approach. In the case of human trafficking in Kulon Progo, the integrated approach consists of public education, information development, and policy advocacy on humanity issues by involving the organization of ex-migrant workers.

EFEK MEDIASI PERILAKU KEUANGAN PADA PENGARUH LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI BAGI PELAKU UMKM DI DAERAH ISTIMEWA YOGYAKARTA

<em><span lang="EN">The purpose of this research aims </span><span lang="EN">to test empirically the mediating effect of financial behavior on the effect of financial literacy on investment decisions for MSMEs in DIY </span></em><span lang="EN">(Daerah Istimewa Yogyakarta).<em> The method used in this research is quantitative. The population and sample of this study are MSME actors (Micro, Small and Medium Enterprises) in DIY. The sampling technique in this study was using an accidental sampling technique with a total sample of 188 respondents from MSME actors in DIY. The data source in this study is primary data using a questionnaire. The data analysis method in this study is path analysis using the Warp PLS application. The results of this study are that financial literacy can positively influence investment decisions for MSME actors in DIY, financial literacy </em></span><em><span lang="IN">can</span><span lang="EN"> positively influence financial behavior for MSME actors in DIY, financial behavior can positively influence investment decisions for MSME actors in DIY. Financial behavior is able to mediate the effect of financial literacy on investment decisions for MSME actors in DIY.</span></em>

The Effect of Compensation, Performance Assessment, and Career Development on Employee's Turnover Intention

The purpose of the study was threefold: (1) to examine the effect of compensation on employees’ turnover intention; (2) to examine the effect of performance assessment on employee’s turnover intention; and (3) to examine the effect of career development on employees’ turnover intention. This study involved a hundred employees in PT. MAKP in Sleman, Daerah Istimewa Yogyakarta, Indonesia. The data were collected using a questionnaire and analyzed using the multiple linear regression techniques. This study found that compensation negatively and insignificantly affected employees’ turnover intention, while performance assessment positively and insignificantly affected employees’ turnover intention. Lastly, this study found that career development negatively and significantly affected employees’ turnover intention. 
 Keywords : Compensation, performance assessment, career development, turnover intention

Analisis Potensi Sektor Ekonomi Pada Kabupaten Dan Kota Provinsi Daerah Istimewa Yogyakarta

Regional growth in the present era of regional autonomy will be fraught with challenges. This is a result of regional disparities, the advent of globalization, and the fierce rivalry across areas. The province of Daerah Istimewa Yogyakarta (DIY) possesses one city and four districts constitute. Each municipality/district has its own GRDP and economic potential. This helps an area raise its competitiveness so that it can improve the well-being of its citizens. This research employs a quantitative method to identify the top sectors in DIY municipalities/districts for 2018-2021. According to the findings of the LQ analysis, there are several basic sectors, including seven in Sleman Regency, six in Bantul Regency, eleven in Yogyakarta City, eight in Kulonprogo Regency, and seven in Gunungkidul Regency. Several sectors showed both positive and negative outcomes based on the Shift Share analysis. Meanwhile, According to the findings of Klassen's typology analysis, there are sectors in quadrant I, quadrant II, quadrant III, and quadrant IV.

Changes in the coverage of essential services along the rural provincial border as a result of informal collaboration

The Sustainable Deveopment Goals prioritize universal essential public services as the second most important development goal after human basic needs in a global perspective. Indonesia implements a public service provision standard with a territorial approach and a set of minimum population requirement that lead to urban bias, resulting in border areas failing to meet the requirements for the provision of public services. Daerah Istimewa Yogyakarta Province is one of Indonesia's provinces with more than 70% of its border areas being rural, and more than 40% of border villages having limited essential public services. Because of the territorial delivery system for essential public services, formal cross-border services require a significant amount of resources. Using quantitative approach by indexing essential public services availability, this paper examines changes of essential public services coverage when cross-border services are provided informally. The case of Pustu Panggang informal crossborder service delivery provides lessons on how informal collaboration works. Although it involves misdeeds and omissions, the application of informal collaboration in cross-border services increases essential public service coverage by 57 percent in Daerah Istimewa Yogyakarta Province's rural border areas. As a result, informal collaboration should be viewed as a low-cost coping strategy in Indonesia's efforts to provide universal public service coverage.

PENERIMAAN KAS DALAM MENINGKATKAN PENGENDALIAN KEUANGAN INTERNAL PADA RUMAH SAKIT JIWA GRHASIA DAERAH ISTIMEWA YOGYAKARTA

The type of research used is qualitative research. The subject of writing in this paper are 3 resource persons, while the object of research on cash receipts is the activity of Cash Receipts in Improving Internal Control at the RSJ. Grhasia Special Region of Yogyakarta. Data analysis in this study used flow model analysis techniques. The steps of data flow model analysis according to Miles and Huberman (2012:15-19). The result is cash receipts and transfers at the RSJ. Grhasia Daerah Istimewa Yogyakarta is in accordance with what is stated in the SOP for the finance section. Then regarding the elements of the internal control system of the financial section of cash receipts at the RSJ. Grhasia Daerah Istimewa Yogyakarta is good because cash receipts are deposited every day at the bank. Constraints on cash receipts at the RSJ. Grhasia Daerah Istimewa Yogyakarta, which is after 20.00 hours the cash receipt process is received at the pharmacy installation and psychologist consultation is not in accordance with the cash receipts procedure applicable in the SOP. Efforts to overcome obstacles in the cash receipts process after 20.00 hours are that the cashiers have submitted them to the pharmacy installation according to the cash receipts financial management mechanism and related to psychologist consultations there should be coordination between the information department, cashiers and psychologists, and the cashiers should have a CMS (Cast Management System). ) in order to see daily transactions via transfer.

Quality of surface water due to sand mining activity: a case study from the Progo River, Daerah Istimewa Yogyakarta Province, Indonesia

Due to sand mining, the study objective is to assess water quality in the Progo River, Daerah Istimewa Yogyakarta Province. It is beneficial to evaluate the physicochemical parameters of the Progo River and to appraise water quality for drinking purposes based on the Indonesia Minister of Health regulation No: 492/ Menkes/Per/IV/2010. The physicochemical parameters used in this study included pH, EC, TDS, DO, SO4 2-, NO3-, and PO4 3-. The pH decrease is thought to be due to the opening of sand deposits around the river so that minerals such as feldspar, hornblende, and quartz dissolve and mix in water. The TDS increase was estimated due to the increase in the riverbed and bank erosion associated with sand mining at the mining and downstream sites. In addition, sand mining activities affect higher DO because bubbles aerate flowing water in fast-moving water as it churns over rocks and falls into hundreds of tiny waterfalls. Meanwhile, other parameters, such as EC, SO4 2-, NO3-, and PO4 3- are influenced by natural factors, such as seawater mixing and soil erosion. Almost all parameters are permissible for drinking purposes, except for Station 3 at the downstream which TDS and SO4 2-- values are.