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All Journal Dinamika Akuntansi Keuangan dan Perbankan The Indonesian Accounting Review EQUILIBRIUM Jurnal Penelitian Ekonomi dan Bisnis Jurnal Manajemen Atma Jaya Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal WARTA SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Organisasi Dan Manajemen SEIKO : Journal of Management & Business Jurnal Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi dan Bisnis Performance JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Contemporary Accounting Jurnal Riset Terapan Akuntansi Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Manajemen Journal of Economic, Business and Engineering (JEBE) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Eliada Herwiyanti
Fakultas Ekonomi Dan Bisnis Universitas Jenderal Soedirman
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Mathematics Mechanical Engineering Social Sciences Other

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PERAN MEDIASI REPUTASI PADA HUBUNGAN PENGUNGKAPAN CSR TERHADAP PROFITABILITAS BANK DI ASEAN DARI PERSPEKTIF GREEN BANKING REZA ADITA ALDAMA; ELIADA HERWIYANTI; KIKY SRIREJEKI
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.775

Abstract

Indonesia terjadi fenomena dimana kewajiban pelaporan CSR berdampak pada tingkat pelaporan CSR (kuantitas) yang tinggi, tetapi tidak diikuti dengan pengungkapan CSR yang luas (kualitas). Hal ini tentu tidak selaras dengan adanya kebijakan yang mewajibkan adanya pengungkapan CSR bagi perusahaan publik di Indonesia, Thailand, dan Singapura sejak tahun 2012, 2014, dan 2017. Penelitian ini bertujuan untuk mengetahui perbedaan luas pengungkapan CSR (CSRD) di Indonesia, Singapura, dan Thailand dan juga dampak CSRD dengan reputasi sebagai mediasi terhadap profitabilitas bank di ketiga negara tersebut. Populasi dalam penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia, Bursa Efek Singapura, dan Bursa Efek Thailand pada tahun 2017. Jumlah sampel dalam penelitian ini adalah 50 bank. Berdasarkan hasil analisis data, disimpulkan bahwa: (1) Terdapat perbedaan CSRD di ketiga negara, (2) CSRD tidak berpengaruh terhadap reputasi (Tobin’s Q), (3) Reputasi berpengaruh positif terhadap profitabilitas (ROA), dan (4) Reputasi tidak memediasi pengaruh CSRD terhadap profitabilitas karena CSRD tidak berpengaruh terhadap reputasi.
Local Government Strategy In Optimizing Local Tax Revenue Through The Use Of Tapping Device Dwiani Nursasi Aprilia; Eliada Herwiyanti
SIMAK Vol 21 No 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v21i02.470

Abstract

This research aims to describe and analyze local government strategies in anticipating potential leaks in hotel tax revenues through the use of Tapping devices as an effort to optimize regional tax revenues in Purbalingga Regency. Tapping device or tapping box in taxation refers to a tool used by tax authorities to collect tax-related data or information from individuals or entities that are obliged to pay tax. Tapping devices can be software or hardware that allows tax authorities to record financial transactions, tax payments, or other financial activities to ensure compliance with tax regulations. This research uses a qualitative approach method in the form of descriptive analysis. Primary data was obtained from information in the form of narratives or the results of interviews with the Regional Financial Agency, hotel business actors, and officers at the Tapping device management company. Secondary data in the form of realized tax revenues, data on taxpayers and tax objects as well as data related to Tapping devices were obtained from the Regional Finance Agency as the Regional Tax management agency. The results of this research show something different from several previous studies which found that the use of Tapping devices in taxation can help tax authorities in checking and monitoring tax compliance, identifying violations, and collecting taxes that should be paid. The use of Tapping devices on Hotel Tax Objects in Purbalingga Regency during the two years of implementation has not shown positive results. The use of Tapping devices has not been able to increase hotel tax revenues, in fact the average tax revenues for hotels using Tapping devices have actually decreased compared to the average tax revenues before using Tapping devices.
DETERMINING FACTORS THAT EFFECTING MSMEs BANK CREDIT ACCESS Seli Febriastuti; Eliada Herwiyanti; Permata Ulfah
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.2.10812

Abstract

The study aims to determine the effect of factors that effecting bank credit access for MSMEs in Purbalingga Regency with financial literacy as a moderating variable. The population in this study are SMEs in the fashion sector in the Segamas Market, Purbalingga Regency. The samples in this study were 96 businesses used the total sampling method. Data analysis used multiple linear regression and moderated regression analysis.The results of this study indicate that: (1) credit knowledge has a positive effect on access to bank credit; (2) banking service quality has no positive effect on bank credit access; (3) business continuity has no positive effect on access to bank credit; (4) financial literacy does not moderate the effect of credit knowledge on bank credit access; (5) financial literacy does not moderate the effect of banking service quality on bank credit access; (6) financial literacy does not moderate the effect of business continuity on bank credit access. The implication of this research for MSMEs it can provide an overview of the importance of credit knowledge and financial literacy in accessing bank credit. Meanwhile, the Purbalingga Regency Cooperative and UKM Service can provide an overview of financial training for MSMEs.
PEMBENAHAN PENCATATAN TRANSAKSI KEUANGAN PADA BISNIS KULINER DI DESA KARANGSALAM, BATURRADEN Eliada Herwiyanti; Warsidi Warsidi; Agus Faturokhman; Meutia Karunia Dewi
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 3 No 02 (2024): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2024.3.02.13097

Abstract

This community service activity was carried out with the aim of improving the recording of financial transactions in culinary businesses in Karangsalam Village, Baturraden. This activity was motivated by the need for culinary business actors for easy access and availability of financial data to make it easier to find out the financial condition of their business. The community service activity was carried out after the Community Service Team discussed with Partners to ensure the right tools and technology to be selected and implemented. The results of the discussion concluded that Partners could be assisted by implementing point of sales (POS) tools and technology. The implementation of POS tools and technology in Partner businesses is carried out in several stages, the first stage related to the introduction of hardware and software, the second stage related to the trial implementation accompanied by training from the Community Service Team, and the third stage related to the use of devices accompanied by evaluation and monitoring from the Community Service Team. After Partners successfully operated the devices provided, now the recording of culinary business financial transactions is better. Currently, business actors can easily and quickly monitor the movement of stock, see cash in and out, and find out the financial position of their business. Thus, this community service activity has succeeded in solving the problems of recording financial transactions experienced by Partners.
Co-Authors Agung Praptapa Agus Faturahman Agus Faturokhman Agus Suroso Ascaryan Rafinda Ascaryan Rafinda Bambang Agus Pramuka Bambang Agus Pramuka Bambang Agus Pramuka Bambang Setyobudi Irianto Bambang Setyobudi Irianto Deantari, Sri Anggita Olvin Devi Aulia Rahma Dewanto Dewi Liesnoor Setyowati DEWI PUTRININGSIH Dona Primasari Dwiani Nursasi Aprilia EKO SUYONO Eko Suyono Faizal Kurniawan Fajar Saputro Fatikhatun Khasanah Faturahman, Agus Fitri Amaliyah GAGAT AGUS WASITO Hary Prabowo I Wayan Mustika Irianto, Bambang Setyobudi Juli Riyanto Tri Wijaya Kiky Srirejeki KIKY SRIREJEKI Kiky Srirejeki, Kiky Lutfan Haidi Mafudi * Margani Pinasti Mawar Mugi Karidhani Meutia Karunia Dewi Muhammad Gilang Ramadhan NANDA PUTRI NAUFAL HABIB IZZUDDIN Novita Puspasari OTIEK PRIHARININGSIH Permana, Ody Tegar Permana, Ody Tegar Permata Ulfah Permata Ulfah Permata Ulfah Permata Ulfah, Permata Pramandiri, Hizkia Anugerah Praptapa, Agung Pretisila Kartika Putri Puji Lestari Purnama, Dendi Purwoko, Agus Ramadhani Calocha Retno Dyah Pekerti REZA ADITA ALDAMA Rezky Pramurindra Rini Widianingsih Robertus Aryo Kusumo Widodo Romandhon Romandhon Saputro, Fajar Seli Febriastuti Seran, Maria Sri Hartiyah Sri Hartono Sri Hartono, Sri Sufi Aziz, Fairuz Sukirman Sukirman Sully Kemala Octisari Supriono Supriono TIFANNY CHRISTY M Umi Pratiwi Warsidi Warsidi warsidi warsidi Warsidi Warsidi Warsidi Warsidi, Warsidi Widodo, Robertus Aryo Kusumo WIDYA HAYU WARMMESWARA KUSUMASTATI Wita Ramadhanti Wita Ramadhanti Wita Ramadhanti YULI PRASETYO YUSRIATI NUR FARIDA YUSRIYATI NUR FARIDA ZAKI BARIDWAN