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<![CDATA[PENGARUH JUMLAH ANGGOTA DAN STRUKTUR MODAL KOPERASI TERHADAP JUMLAH SISA HASIL USAHA PADA KOPERASI PEGAWAI REPUBLIK INDONESIA DI PURWOKERTO ]]>
<![CDATA[Lutfan Haidi]]>;
<![CDATA[Eliada Herwiyanti]]>;
<![CDATA[Permata Ulfah]]>
<![CDATA[ Jurnal Manajemen Vol 18 No 1 (2021): Jurnal Manajemen ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jm.v18i1.1436
<![CDATA[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.]]>
<![CDATA[Factors that affect audit quality ]]>
<![CDATA[Ramadhani Calocha]]>;
<![CDATA[Eliada Herwiyanti]]>
<![CDATA[ Journal of Contemporary Accounting Volume 2 Issue 1, 2020 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol2.iss1.art4
<![CDATA[The title of this research is factors that affect audit quality. This research aims to know, analyze, and show the effects of the relationship between experience, auditor professionalism, time budget pressure, audit tenure, and knowledge of detecting errors on audit quality. The research population is all auditors at a public accounting firm in Jakarta. This research used a purposive sampling technique with some criteria for the research sample. The research sample obtained was 89 respondents. This research used survey technique as collecting the data with sharing questionnaire and multiple linear regression with SPSS software for the data analysis technique. The result of this study indicates that auditor experience and knowledge of detecting errors have a positive effect and significant on audit quality, whereas auditor professionalism, time budget pressure have a positive effect but not significant on audit quality and audit tenure have a negative effect but not significant on audit quality to the auditors at a public accounting firm in Jakarta. This result of the research is expected to be means of self-introspection for a public accounting firm in Jakarta or other regions to increasing audit quality through attention to the auditor’s experience and knowledge of detecting errors.]]>
<![CDATA[THE EFFECT OF INTERNAL CONTROL SYSTEM TOWARDS FINANCIAL PERFORMANCE IN PT.KERETA API INDONESIA ]]>
<![CDATA[Muhamad Gilang Ramadhan Eliada Herwiyanti Eliada Herwiy]]>
<![CDATA[ JURNAL RISET TERAPAN AKUNTANSI Vol. 2 No. 1 (2018): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[JURNAL RISET TERAPAN AKUNTANSI ]]>
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DOI: 10.5281/zenodo.3840748
<![CDATA[This research is aimed to analyze the influence of internal control on financial performance of PT KAI. This research uses quantitative approach, with multiple linear regression analysis technique. The sampling of the research was done by using purposive sampling technique. Respondents involved in this study were 52 people, consisting of assistant managers and supervisors in PT KAI UPT Balaiyasa Manggarai. The data used is the primary data obtained from the questionnaire.Testing of the hypothesis shows three acceptable hypotheses and two unacceptable ones. The results showed that the control environment, control activities, as well as information and communication have a significant effect on financial performance. While the risk assessment is influential but not significant to the financial performance, while the monitoring has a significant negative effect on financial performance.]]>
<![CDATA[Factors that Influence to Sustainability of MSME Muffler Industry in Purbalingga Regency ]]>
<![CDATA[Faizal Kurniawan]]>;
<![CDATA[Eliada Herwiyanti]]>;
<![CDATA[Bambang Setyobudi Irianto]]>
<![CDATA[ Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 27 No 2 (2020): Performance ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.jp.2020.27.2.2141
<![CDATA[Financial literacy, accounting literacy, and transactional leadership style are needed by the owners for sustainability of their business, especially for MSME sector. The good level of the financing and leadership is the sucess key to maintain the sustainability of the business. Whether financial literacy, accounting literacy, and transactional leadership style can influence the sustainability in muffler industry Purbalingga? This research analyze were performed with a quantitative descriptive method, that is based on the questionnaire and interviews with respondent. The object of this research is MSMEs muffler industry in Purbalingga. The total sample in this research are 76 sample from the population 166 industry spread in 6 subdistrict in Purbalingga. The result of this research indicate that the financial literacy, accounting literacy and transactional leadership style have a positive effect to the sustainability of muffler industry. The good financial literacy tend to be able to make a good business plan and decisions. Having good accounting literacy in the business tend to be able to produce the good financial standart report, the quality of the financial standard report can help the business to get investment and loan. The good implementation leadership style can help the business sustainability.]]>
<![CDATA[Corporate Social Responsibility sebagai Variabel Intervening Hubungan Family Ownership dan Kinerja Perusahaan ]]>
<![CDATA[Rezky Pramurindra]]>;
<![CDATA[Wita Ramadhanti]]>;
<![CDATA[Eliada Herwiyanti]]>;
<![CDATA[Pretisila Kartika Putri]]>
<![CDATA[ Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 28 No 1 (2021): Performance ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.jp.2021.28.01.3093
<![CDATA[Kebijakan dan operasional suatu perusahaan menjadi hal yang sangat penting bagi kelangsungan suatu perusahaan. Sudah bukan rahasia lagi bahwa manajer suatu perusahaan biasanya adalah orang-orang yang masih mempunyai hubungan keluarga dengan pemilik perusahaan. Tentu keputusan ini bukan semata masalah kepercayaan antara pemilik terhadap keluarganya, tetapi juga karena perspektif keluarga yang memandang perusahaan sebagai aset keluarga yang harus diteruskan kepada generasi berikutnya. Oleh karena itu, unsur keluarga bisa berpengaruh baik secara langsung maupun tidak langsung terhadap kebijakan dan operasional perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh family ownership terhadap kinerja perusahaan melalui corporate social responsibility. Populasi dalam penelitian ini adalah seluruh perusahaan industri sektor infrastruktur, utilitas dan transportasi serta industri properti, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia periode tahun 2018. Penggunaan teknik purposive sampling menghasilkan 65 family business yang digunakan sebagai sampel dalam penelitian ini. Hasil analisis data dengan menggunakan Partial Least Square (PLS) 3.0 menunjukkan bahwa: (1) Family ownership berpengaruh positif dan signifikan terhadap kinerja perusahaan; (2) Family Ownership berpengaruh positif dan signifikan terhadap corporate social responsibility; (3) Corporate social responsibility memediasi pengaruh family ownership terhadap kinerja perusahaan keluarga. Hasil penelitian memberikan alternatif struktur kepemilikan bagi perusahaan untuk menghadapi tantangan revolusi industri 4.0 dan rekomendasi bagi family business dalam menganalisis komponen-komponen yang dapat mempengaruhi kinerja perusahaan.]]>
<![CDATA[Kebijakan Dividen: Studi Literatur ]]>
<![CDATA[Juli Riyanto Tri Wijaya]]>;
<![CDATA[Eliada Herwiyanti]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v4i2.1474
<![CDATA[Abstrak Penelitian bertujuan untuk mengetahui faktor-faktor yang menjadi pertimbangan dalam perumusan kebijakan dividen. Kebijakan dividen menjadi salah satu momen dimana investor mendapatkan return dari jasa yang telah mereka berikan. Namun dalam merumuskan kebijakan dividen, banyak faktor yang harus dipertimbangkan sebelum memutuskan untuk membagikan dividen. Metode penelitian yang digunakan dalam penelitian ini adalah studi kepustakaan. Objek yang digunakan dalam penelitian ini adalah beberapa artikel penelitian yang dipublikasikan pada jurnal ilmiah nasional dan internasional tahun 2018-2021. Hasil penelitian menunjukkan bahwa beberapa faktor mempengaruhi kebijakan dividen. Kata Kunci: Kebijakan Dividen; Studi Literatur; Faktor Profitabilitas.]]>
<![CDATA[KARAKTERISTIK KEWIRAUSAHAAN MAHASISWA UNIVERSITAS JENDERAL SOEDIRMAN (SUATU SURVEI PENDAHULUAN) ]]>
<![CDATA[Eliada Herwiyanti]]>;
<![CDATA[Permata Ulfah]]>
<![CDATA[ Jurnal Akuntansi Vol 9 No 2 (2016): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v9i2.35
<![CDATA[The purpose of this study was to determine the entrepreneurial characteristics of students in University of Jenderal Soedirman to Entrepreneurship subject. Sampling was done by using a convenience sampling method. Respondents consisted of 55 students from various faculties at the University of Jenderal Sudirman. Data analysis techniques were done by using IBM SPSS 22 software. Final data that can be analyzed is 50 while 5 were excluded from the sample because of data categorized as outliers. The results showed 50 respondents are interested to follow an entrepreneurial course even though 40% of whom there are already into business. Furthermore, result of analysis showed that the greatest reason for the respondents follows entrepreneurship subjects due to desire to develop themselves and to gain extra knowledge. The average respondent have the entrepreneurial characteristics of 83.33%. Surveys show that the most desirable areas of entrepreneurship are fashion, art, and research and development.]]>
<![CDATA[PENGARUH KOMPETENSI, TINGKAT PENDIDIKAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS HASIL AUDIT ]]>
<![CDATA[Robertus Aryo Kusumo Widodo]]>;
<![CDATA[Bambang Agus Pramuka]]>;
<![CDATA[Eliada Herwiyanti]]>
<![CDATA[ Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v10i1.36
<![CDATA[This research aims to examine the effect of competence, education level ofthe auditor, and time budget pressure on audit results quality.This research uses agency theory and expectancy theory. The research population was BPKP auditor in West Nusa Tenggara province. The sampling method was convenience sampling. The data collection was obtained by questionnaire.The data collection was obtained by questionnaire. The research results show that there is an influence from competence and auditor’s level of education on audit results quality, while there is no effect of time budget pressure on audit results quality.The coefficient of determination shows that audit results quality can be explained by 63.9% based on variations of the independent variables in the research, and 36.1% is not explained by the regression model and explained by other causes outside the regression model.]]>
<![CDATA[Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik ]]>
<![CDATA[Fajar Saputro]]>;
<![CDATA[Bambang Setyobudi Irianto]]>;
<![CDATA[Eliada Herwiyanti]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2016.1.2.301
<![CDATA[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.]]>
<![CDATA[TRANSAKSI E-COMMERCE: ANALISIS SUDUT PANDANG AKAD WAKALAH DAN SALAM SERTA PSAK SYARIAH 103 ]]>
<![CDATA[Retno Dyah Pekerti]]>;
<![CDATA[Dewi Susilowati]]>;
<![CDATA[Eliada Herwiyanti]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2019.4.1.1613
<![CDATA[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.]]>
