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All Journal Jurnal Akuntansi dan Keuangan Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu Jati: Jurnal Akuntansi Terapan Indonesia MATAPPA: Jurnal Pengabdian Kepada Masyarakat JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Jurnal Riset Bisnis dan Investasi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Bisnis dan Akuntansi Jurnal Online Insan Akuntan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Jurnal Akuntansi Keuangan dan Bisnis Journal of Public and Business Accounting Applied Accounting and Management Review
Aryanto Aryanto
Poiliteknik Harapan Bersama
Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mechanical Engineering Public Health Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Analisis Determinasi Kinerja Anggaran dengan Konsep Value for Money pada Badan Pengelolaan Pendapatan Daerah (Bappenda) Kabupaten Tegal Fera Tri Wulandari Hermanto; Andri Widianto; Aryanto Aryanto
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.416

Abstract

This research aimed to determine the influence of Accountability, Transparency, Control, towards Budgeting Performance of Value for Money Concept at Regional Revenue Management Agency (Bappenda) In Tegal. This research type was causal associative, Population of this research was all employees of Regional Revenue Management Agency (Bappenda) in Tegal. Methode of data collection used questionnaire. The analysis technique used multiple regression analysis.The results showed that Accountability towards Budgeting Performance of Value for Money Concept at Regional Revenue Management Agency (Bappenda)in Tegal, Transparency influence towards Budgeting Performance of Value for Money Concept at Regional Revenue Management Agency (Bappenda)in Tegal, Control influence towards Budgeting Performance of Value for Money Concept at Regional Revenue Management Agency (Bappenda)in Tegal
Pengaruh Jumlah Uang Beredar dan Suku Bunga Terhadap Inflasi di Indonesia Fitri Amaliyah; Aryanto Aryanto
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.737

Abstract

Inflation is an increase in the price of an item that tends to be continous. This study aims to find out the effect of the money supply and interest rates on inflation in Indonesia for the period 2015-2020. The data in this study is secondary data obtained from the website while analysis data uses WarpPLS (Descriptive quantitative, outer model, inner model, hypothesis test). Based on the result of hypothesis testing with WarpPLS showed that the variable amount of money supply negatively and significanly on inflation indicated by the path coefficient value of -0,723 and pvalue 0,001. In variable interest rates have a positive and insignificant effect on inflation indicated by the path coefficient values 0,169 and pvalue 0,085. Related to the results of the analysis, this could be due to the fact that the policies and strategies implemented by the government were still in an ineffective condition to suppress existing inflation, so the government had to be more relevant in making policies so that inflation did not continue to decline and instead became a deficit which had an impact on the stability of the economy in Indonesia. The government needs to implement monetary policy carefully so that the economy in Indonesia is stable.
Faktor Teknologi, Organisasi, dan Lingkungan pada Penerapan Akuntansi Digital serta Dampaknya Terhadap Kinerja UMKM Aryanto Aryanto; Naila Hanum; Rafi Syaefudin
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1224

Abstract

Technological advances and intense business competition require MSME actors to be able to take advantage of technology in managing their business, one of which is by applying digital accounting. The factors that will be analyzed in this study use the Technology-Organization-Environment (TOE) Framework. The study was conducted on MSME actors in Tegal City with a sampling technique in the form of purposive sampling. The research was obtained in the form of primary data with a collection technique through a questionnaire with a total of 96 MSME actors as respondents. The data that has been collected was analyzed using WarpPLS 7.0. The results show that relative advantage, compatibility, owner commitment, competitive pressure, and government support have a significant effect on the application of digital accounting, and the application of digital accounting has a significant effect on the performance of MSMEs. Meanwhile, organizational readiness has no significant effect on the application of digital accounting. The results of this study are expected to be used by the government as consideration for policy-making related to the development of a digital financial ecosystem for MSMEs in the City and Regency of Tegal.
Co-Authors Abd. Rasyid Syamsuri Abdul Kharis Almasyhari Andri Widianto Anisa Ramahdani Christina Tri Setyorini Fera Tri Wulandari Hermanto Fitri Amaliyah Hanna Khoirunnisa Hetika Hetika Hetika Hetika Hetika Hetika, Hetika Hikmatul Maulidah Hilda Paramadina Puspaningrum Haliem Ida Farida Ida Farida Ida, Farida Krisdiyawati Krisdiyawati Krisdiyawati Krisdiyawati Krisdiyawati Krisdiyawati, Krisdiyawati Naila Hanum Noerman syah, Asrofi Langgeng Rafi Syaefudin Revona Cahya Pramesti Ririh Sri Hardjanti Sunandar Sunandar Sunandar Sunandar Sunandar Sunandar Yeni Priatna Sari, Yeni Priatna