Garuda - Garba Rujukan Digital

PENGARUH JUMLAH ANGGOTA DAN STRUKTUR MODAL KOPERASI TERHADAP JUMLAH SISA HASIL USAHA PADA KOPERASI PEGAWAI REPUBLIK INDONESIA DI PURWOKERTO Lutfan Haidi; Eliada Herwiyanti; Permata Ulfah
Jurnal Manajemen Vol 18 No 1 (2021): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v18i1.1436

The purpose of this study was to determine the effect of the number of members and the capital structure of cooperatives on the amount of Remaining Operations (SHU) on the Cooperative of Employee Republic of Indonesia (KPRI). Samples of 15 KPRI in Purwokerto were obtained by purposive sampling technique. Based on 3 years of observation, the amount of research data is 45. Furthermore, the data were analyzed using panel data regression analysis techniques. The results showed that: (1) The number of members had no effect on SHU; (2) Own capital has a positive effect on the Remaining Results of Operations; and 3) Loan capital has no effect on the Remaining Results of Business. Theoretically, this research only supports the theory of stewardship in terms of own capital. Whereas in terms of number of members and no loan capital, this is because the cooperative managers are none other than a small number of existing members so the existence of loan capital is not a priority to be managed. Practically, this research can be considered for cooperative managers and cooperative members to better manage cooperative cooperatives through increasing the number of members, and utilizing their own capital and existing loan capital. Furthermore, the government is expected to be able to pay more attention and supervise cooperatives so that their existence benefits the Indonesian people.

PENGARUH KAPABILITAS TEKNOLOGI INFORMASI TERHADAP KUALITAS INFORMASI AKUNTANSI MANAJEMEN DENGAN KETIDAKPASTIAN TEKNOLOGI SEBAGAI VARIABEL MODERASI Eliada Herwiyanti
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 2 (2014): VOL.3 NO. 2 EDISI NOPEMBER 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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

This study aims to determine the effect information technology capability and quality of management accounting informationwith technological uncertainty as moderating variable. The highest business competition requires companies to be able tooptimize their resources. Company with information technology capability will able to produce good quality of information.The existence of changes in the external environment related to the rapid development of technology and uncertain technologyrequire companies to be able to respond precisely. Thus, the existence of technological uncertainty will stronger therelationship between information technology capability and quality of management accounting information. Data werecollected from companies that listed in Indonesia Stock Exchange. Respondent represented by accounting manager as of 95people were participated in filling out the questionnaire. Then, the data processed using SEM analysis technique. Thescreening stage of the data generated 94 responses that were used for decision making of the results study. Data processing hasbeen done using the software SPSS 16.0 and WarpPLS 4.0. The result of this study supports the hypothesis that states there arepositive effect of information technology capability toward quality of management accounting information. Whereas, thehypothesis that states technological uncertainty moderates the relationship between information technology capability andquality of management accounting information is not supported. This study is limited to the lack of connection between thevariables in the study due to the lack of the data and heterogeneous of the sample type selection.Keywords: information technology capability, technological uncertainty, quality of management accounting information

PENGARUH JUMLAH ANGGOTA DAN STRUKTUR MODAL KOPERASI TERHADAP JUMLAH SISA HASIL USAHA PADA KOPERASI PEGAWAI REPUBLIK INDONESIA DI PURWOKERTO Lutfan Haidi; Eliada Herwiyanti; Permata Ulfah
Jurnal Manajemen Vol 18 No 1 (2021): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

The purpose of this study was to determine the effect of the number of members and the capital structure of cooperatives on the amount of Remaining Operations (SHU) on the Cooperative of Employee Republic of Indonesia (KPRI). Samples of 15 KPRI in Purwokerto were obtained by purposive sampling technique. Based on 3 years of observation, the amount of research data is 45. Furthermore, the data were analyzed using panel data regression analysis techniques. The results showed that: (1) The number of members had no effect on SHU; (2) Own capital has a positive effect on the Remaining Results of Operations; and 3) Loan capital has no effect on the Remaining Results of Business. Theoretically, this research only supports the theory of stewardship in terms of own capital. Whereas in terms of number of members and no loan capital, this is because the cooperative managers are none other than a small number of existing members so the existence of loan capital is not a priority to be managed. Practically, this research can be considered for cooperative managers and cooperative members to better manage cooperative cooperatives through increasing the number of members, and utilizing their own capital and existing loan capital. Furthermore, the government is expected to be able to pay more attention and supervise cooperatives so that their existence benefits the Indonesian people.

Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik Fajar Saputro; Bambang Setyobudi Irianto; Eliada Herwiyanti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Budgets implementation of local goverment in Indonesia has always been a concern of stakeholders, the budget accuration phenomenon is one of them. Local budgets implementation in Indonesia always produce SILPA, namely the excess of budget with the realization, the facts indicate inaccuracies of local budget implementation. This research was conducted in order to empirically demonstrate the role of external pressures, environmental uncertainty, organizational commitment and budget quality of budget accuracy.The research method uses quantitative methods with explanatory approach, data collection conducted by using questionaire and distributed to echelon 4 officials who involved in planning, implementating, monitoring, controling and evaluating of budget in Cilacap local goverment, use purposive sampling methode to get research sample and using Warp PLS 0.4 as a test tool statistics. The results showed that external pressure and environmental uncertainty has a negative significant effect on budget accuracy and commitment of the organization and budget quality has a positive significant effect on budget accuracy.This study contributes to local governments to improve budget accuracy by optimizing the organizational commitment and budget quality, and also raise awareness in light of external and environmental uncertainty wisely. Another contribution is that this study provides academic benefits for the development of theory in public sector accounting.

TRANSAKSI E-COMMERCE: ANALISIS SUDUT PANDANG AKAD WAKALAH DAN SALAM SERTA PSAK SYARIAH 103 Retno Dyah Pekerti; Dewi Susilowati; Eliada Herwiyanti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The online purchasing and selling transaction reviewed in Islamic perspective is the category of muamalah in the field of trade or business. The rise of online transactions often causes problems. Sellers and buyers in online transactions have not understood the terms and conditions in buying and selling so that often occurs gharar, and do not know how the contract should be done. This research is to explore and analyze akad salam and application of PSAK Syariah 103 for online transactions. This research uses qualitative method with case study research conducted in Tasikmalaya City by using in-depth interview technique. Informants in the study consisted of business people, consumers, ustadz jurists, Majelis Ulama Indonesia (MUI) Tasikmalaya City, and academics. The results showed that the rukun and terms of sale and purchase in the perspective of sharia only known in general. Akad salam and PSAK Syariah 103 not known by the seller or buyer. Accounting of Salam can be applied to any sale and purchase transactions with the provisions of the scheme and recording, recognition, measurement, and presentation must be in accordance with the rules in PSAK Syariah 103. This research can be a reference for academics and become input for regulators, businessmen and community.

Faktor - Faktor Pendorong Peningkatan Pendapatan Asli Daerah ( Studi Pada Pemerintahan Kabupaten Banyumas ) Sri Hartono; Bambang Agus Pramuka; Eliada Herwiyanti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to determine the factors driving the increase in local revenue (PAD) to the Government of Banyumas. This research was conducted at the Department of Revenue Financial Management and Asset Banyumas (DPPKAD). The study was conducted with a qualitative approach to the use of internal DPPKAD officials as informants to provide valid informations what drives revenue generating Banyumas. According to the results of research and analysis, several factors driving the increase in revenue Banyumas, among others: (1) The existence of local enterprises (BUMD) as a contributor to revenue, (2) existence of policies undertaken by the Government of Banyumas Regency relevant for collection of the PAD, (3) Reward System granted to the parties relating to the acceptance of PAD and (4) the innovation made as a driver of local revenue from PAD which includes (a) Conformation to the taxpayer, (b) The Integrated team, (c) Revaluated property and land value of Property tax, and (d) Perform Socialization of a Local Taxes.

TRANSAKSI E-COMMERCE: ANALISIS SUDUT PANDANG AKAD WAKALAH DAN SALAM SERTA PSAK SYARIAH 103 Retno Dyah Pekerti; Dewi Susilowati; Eliada Herwiyanti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The online purchasing and selling transaction reviewed in Islamic perspective is the category of muamalah in the field of trade or business. The rise of online transactions often causes problems. Sellers and buyers in online transactions have not understood the terms and conditions in buying and selling so that often occurs gharar, and do not know how the contract should be done. This research is to explore and analyze akad salam and application of PSAK Syariah 103 for online transactions. This research uses qualitative method with case study research conducted in Tasikmalaya City by using in-depth interview technique. Informants in the study consisted of business people, consumers, ustadz jurists, Majelis Ulama Indonesia (MUI) Tasikmalaya City, and academics. The results showed that the rukun and terms of sale and purchase in the perspective of sharia only known in general. Akad salam and PSAK Syariah 103 not known by the seller or buyer. Accounting of Salam can be applied to any sale and purchase transactions with the provisions of the scheme and recording, recognition, measurement, and presentation must be in accordance with the rules in PSAK Syariah 103. This research can be a reference for academics and become input for regulators, businessmen and community.

ANALISIS KEMAMPUAN GOOD CORPORATE GOVERNANCE DALAM MEMEDIASI PENGARUH VARIABEL KINERJA KEUANGAN, KINERJA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LINGKUNGAN Fatikhatun Khasanah; Eliada Herwiyanti; Mafudi *
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This research is a literature study by analyzing the annual reports of PROPER participating companies listed on the Indonesia Stock Exchange in 2016-2017. This study aims to determine the ability of Good Corporate Governance to mediate the effects of financial performance, environmental performance, and company size on environmental disclosure.. The population in this study are all of PROPER participating companies that are listed on the Indonesia Stock Exchange during 2016-2017. Determination of samples using purposive sampling technique, so the number of samples is 32 companies. The results of this research show that: (1) Good Corporate Governance is able to mediate the effects of financial performance, environmental performance, and company size on environmental disclosure; (2) Good Corporate Governance is not able to mediate the effect of financial performance on environmental disclosure; (3) Good Corporate Governance is not able to mediate the effect of environmental performance on environmental disclosure; (4) Good Corporate Governance is able to mediate the effect of company size on environmental disclosure; (5) Financial performance has a positive but not significant effect on environmental disclosure; (6) Environmental performance has a positive but not significant effect on environmental disclosure; (7) Firm size has a positive and significant effect on environmental disclosure.

PENGARUH MOTIVASI SOSIAL, PENGETAHUAN AKUNTANSI DAN BIAYA PENDIDIKAN TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) DENGAN MOTIVASI KUALITAS SEBAGAI VARIABEL MODERASI Mawar Mugi Karidhani; Eliada Herwiyanti; Agus Faturokhman
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This study aims to determine the partial effect of social motivation, accounting knowledge, and education costs on the interest of accounting students to take PPAk with quality motivation as a moderating variable. This study also aims to determine the effect of social motivation, accounting knowledge, education costs, and quality motivation on interest in participating in PPAk. The population in this study were undergraduate students of Accounting, Faculty of Economics and Business, Jenderal Soedirman University who had taken the auditing I course and were aware of the Accounting Profession Education program. This research is a quantitative research. Sampling used the convenience proportional sampling method which resulted in 81 research samples. The data analysis technique used is Structural Equation Modeling (SEM) based on variance or variance based using Partial Least Square (PLS) alternatives. The results of this study; (1) Social motivation has a positive effect on the interest of accounting students to take PPAk, (2) Knowledge of accounting has a positive effect on the interest of accounting students to take PPAk, (3) Education costs have a negative effect on the interest of accounting students to take PPAk, (4) Quality motivation unable to moderate the influence of social motivation on the interest of accounting students to take PPAk, (5) Quality motivation is not able to moderate the effect of accounting knowledge on the interest of accounting students to take PPAk, (6) Quality motivation is not able to moderate the effect of education costs on the interest of accounting students to take PPAk.

Faktor-Faktor yang Memengaruhi Implementasi SAK di UMKM Gudeg Daerah Istimewa Yogyakarta Devi Aulia Rahma Dewanto; Eliada Herwiyanti; Wita Ramadhanti
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING & PUBLIC SECTOR
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

This study aims to determine the effect of education level, understanding of accounting, information technology, and business size on the implementation of SAK on MSMEs Gudeg in the Special Region of Yogyakarta. The population in this study is the Gudeg MSME actors in the Special Region of Yogyakarta who are registered in the GrabFood application, totaling 88 business actors. Sampling by purposive sampling method was carried out through several criteria, in order to obtain 45 targeted MSMEs. The data analysis technique is through multiple linear regression analysis. Of the 4 hypotheses proposed, there are 2 accepted hypotheses and 2 rejected hypotheses. The accepted hypotheses are H2 and H3, namely accounting understanding has a positive effect on the implementation of SAK on MSMEs and information technology has a positive effect on SAK implementation on MSMEs. While the rejected hypotheses are H1 and H4, with the result that the level of education has no effect on the implementation of SAK on MSMEs and business size does not affect the implementation of SAK on MSMEs. The results of this research show that along with the existing developments, access to compiling financial reports is easier due to an understanding of accounting and information technology which no longer depends on the level of education and the size of the business. This research is expected to be a reference for MSME actors as well as policy makers so that effectiveness in efforts to implement SAK on MSMEs can be carried out, mainly by increasing accounting understanding and the use of information technology.

Title

Found 13 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 13 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 13 Documents
Search