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Journal : Jurnal Riset Akuntansi Soedirman

GOOD GOVERNANCE DALAM PENGELOLAAN USAHA KECIL DAN MENENGAH Eko Suyono; Sugiarto *; Mafudi *; Taufik Hidayat
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.316 KB) | DOI: 10.32424/1.jras.2022.1.1.6043

Abstract

SMEs are a type of business that generally dominates in developing countries including Indonesia. So it can be said that SMEs are the main pillar of a country's economy, which contributes dominantly in supporting the state income. In general, the managers or owners of SMEs run their business in a rudimentary manner without accompanied by good corporate governance concepts. Good corporate governance today is seen as an important indicator of a stable economy. This will help to protect the rights and interests of shareholders and all other stakeholders, providing a framework for monitoring the actions and performance of management effectively and to drive better business results. In general, however, good corporate governance concepts are applicable to large corporations, so it needs a media to translate the concepts of good corporate governance from large companies to SMEs. One of the frameworks and such codes may not reflect the characteristics of SMEs, where in the SMEs, owners may also be the managers, or where company ownership can be shared across family members. But in general, for SMEs, corporate governance primarily is to improve business efficiency and performance, and less monitor management actions. So with the implementation of good governance in SMEs, it is expected that this type of business will grow and become more professional in sustaining the country economy.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN KANTOR CABANG PADA PT. BANK PEMBANGUNAN DAERAH JAWA TENGAH (PERIODE TAHUN 2012-2016) Muhammad Rizki Nur Adi S; Eko Suyono; Wita Ramadhanti; Taufik Hidayat
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.175 KB) | DOI: 10.32424/1.jras.2022.1.1.6047

Abstract

Banking is one of the most important financial sub-systems and is having a great influence in the economy of a country, including Indonesia. To define the condition of how bad or how good the economy of Indonesia is, it can be reflected from its financial performance. According to the data from Infobank Research Bureau (2012) which has done the assessment to 120 banks in Indonesia, it shows that there are 83 banks with excellent predicate, 25 banks are well-predicated, 10 banks are respectable, and only 2 banks are predicated to be having poor preformance. Based on that fact, Financial Performance appeals to be studied in this research. This research aims to analyze the Analysis of Factors Affecting Financial Performance of branch offices of PT. Bank Pembangunan Daerah Central Java (2012-2016). The research population is all of PT. Bank Pembangunan Daerah Central Java’sbranch offices of 2012 to 2016 period. Purposive sampling technique is used as research sample. Number of samples that fit for this research are 36 branch offices with the total of 180 observations. Classical assumption test in this research includes normality, autocorrelation, multicollinearity, and heteroscedasticity test. Hypothesis testing uses the analysis of multiple-linear regression. According to the result of the analysis, the Loan to Deposit Ratio (LDR), BOPO, and Net Interest Margin (NIM) affect the financial performance. Meanwhile, Capital Adequacy Ratio CAR) and Non-Performing Loan (NPL) has no effect towards the financial performance of Branch Offices of PT. Bank Pembangunan Daerah Central Java. It is also concluded that financial distress of PT. Bank Pembangunan Daerah Central Java’s branch offices is in good average.
PENGARUH DIGITALISASI UMKM DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA UMKM PADA MASA PANDEMI COVID-19 Ezra Syamir Suhargo; Yusriyati Nur Farida; Taufik Hidayat
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.818 KB) | DOI: 10.32424/1.jras.2022.1.2.8071

Abstract

This study aims to determine the effect of knowledge, accounting information systems, digital marketing and payment gateways on the performance of MSMEs during the COVID-19 pandemic. This study uses primary data, with a population of MSME in Banyumas Regency. The sampling technique used purposive sampling method, and required a sample of 100 samples. In this study, the technical analysis of the data used was pilot test, descriptive statistical test, data quality test, classical assumption test, multiple linear regression analysis and statistical hypothesis testing. The results of the study stated that: (1) the accounting information system had no effect on improving the performance of MSMEs during the COVID-19 pandemic; (2) digital marketing has no effect on improving the performance of MSMEs during the COVID-19 pandemic; (3) payment gateways have no effect on improving the performance of MSMEs during the COVID-19 pandemic. The implication of this research is that MSME can find out the factors that really affect to MSME performance, especially after the COVID-19 pandemic and also for the Banyumas Regency Governance, Cooperatives and MSMEs Office to provide education and training for MSMEs so their performance can improving and increasing.
PENGARUH LITERASI KEUANGAN, MODAL MINIMAL INVESTASI DAN RISK TERHADAP MINAT MAHASISWA BERINVESTASI DI PASAR MODAL Agung Santoso; Siti Maghfiroh; Taufik Hidayat
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9189

Abstract

This study aims to determine the effect of financial literacy, minimum investment capital, and risk on student interest in investing in the capital market. This study uses primary data from students at the Faculty of Economics and Business, Jenderal Sudirman University. Data was collected using purposive sampling and was carried out by distributing online questionnaires to respondents who were students at the Faculty of Economics and Business, Jenderal Sudirman University, resulting in a research sample consisting of 100 students. In this study, the data analysis technique used is multiple linear regression analysis. The results of the study state that: (1) financial literacy has a positive effect on student interest in investing in the capital market; (2) minimal capital has a negative effect on student interest in investing in the capital market; (3) risk has a negative effect on student interest in investing in the capital market. The implication of this study is that there are practical implications to explain empirically behavior attitude, subjective norms, and perceived behavior control that affect student interest in investing and can be used as a reference for further research using The Theory of Planned Behavior in discussing investment interests made by students. The theoretical implication is that the Government can also play an active role in improving financial literacy by collaborating with universities to provide education related to financial products or building investment galleries at universities that do not yet have so that public interest, especially students, in investing increases.
DETERMINAN DALAM PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA UKM DI KABUPATEN TEMANGGUNG Rizqi Amaliya Az Zahro; Negina Kencono Putri; Karina Odia Julialevi; Taufik Hidayat; Rasyid Mei Mustofa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9491

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh pemahaman akuntansi, tingkat pendidikan, dan umur usaha terhadap penggunaan sistem informasi akuntansi pada UKM di Kabupaten Temanggung. Subjek pada penelitian ini adalah pelaku UKM yang ada di Kabupaten Temanggung. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian menggunakan teknik pengumpulan data dengan menyebarkan kuesioner secara daring dan luring. Populasi pada penelitian ini merupakan UKM di Kabupaten Temanggung, Jawa Tengah dan pengambilan sampel menggunakan teknik purposive sampling sebanyak 100 responden. Metode pengujian yang digunakan pada penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan: (1) Pemahaman akuntansi berpengaruh meningkatkan penggunaan sistem informasi akuntansi, (2) Tingkat pendidikan berpengaruh meningkatkan penggunaan sistem informasi akuntansi, (3) Umur usaha berpengaruh meningkatkan penggunaan sistem informasi akuntansi. Implikasi pada penelitian ini yaitu diharapkan dapat menjadi refrensi untuk penelitian selanjutnya, dan untuk pelaku UKM diharapkan dapat meningkatkan faktor-faktor yang memengaruhi penggunaan sistem informasi akuntansi. Kata kunci : Sistem Informasi Akuntansi, Pemahaman Akuntansi, Tingkat Pendidikan, Umur Usaha.
Co-Authors -, Suraya . Zulfan Aam Abdussalam, Aam ABDUL GHAFUR Abdul Haris Semendawai Abdullah Sajidin Abdurohman Achmad Fauzi DH Adityo Darmawan Sudagung Affabile Rifawan, Affabile Afriandi Putra Afriwardi Afriwardi Agoes M. Jacoeb Agoes Mardiono Jacoeb Agoes Soehardjono Agung Santoso Agustine, Dine Ahmad Raf'ie Pratama Alamsyah Alamsyah Aliudin Aliudin Amalia Ika Wulandari Amir, Yusri Amir, Yusri Andi Ishak Andi Mursid Nugraha Arifuddin Andi Nurfitriani Anggana Fitri Satwikasari Anggraeni Ashory Suryani Anggun Dwi Kuncoro Anja Sugiarti Annisa Nur Hasanah Any Zahrotul Widniah Ardiah Juita, S.Pd, M.Pd Ari Darmawan Ari Sudarsono Arief Hidayatullah Khamainy Arief Kurnia Wijaya Arifin, Jajang Arifuddin Arifuddin Armaini ' Arya Hadi Dharmawan Asih Setyani Atiek Sri Purwati Auradian Marta Azizah Pohan, Rahma Nur ‘Isa Mahendra, Ridho Firdaus Baharuddin, Randis Bima Romadhon Parada Dian P Candra Indraswari Catur Iswahyudi Catur Iswayudi Choirul Saleh Citra Manela Cris Ayu Setyaningsih D. H. Praswanto Dalimunthe, Rafika Hayati Danang Nurkhalis Darkam Musaddad Darkam Musaddad Dedi Satria Dewi Damayanti Dewi Liesnoor Setyowati Dhayal Gustopo Diah Rahmawati Dian Anggraeni Diana Rusjayanti Dichy Nuryadin Zain Dimas Alfian Marufan Djamaludin Djamaludin Djoko Kuswanto Dodi Haryono Donny Kristanto Mulyantoro Donny Maulana Drs. Ramadi, S.Pd, M.Kes ' Dwi Cahyani Nur Apriyani Dwi Hartanti Edi Suryanto Edi Suryanto Effionora Anwar Efitra Eka Riyanti Eko Suyono EKO SUYONO Elida Mahriani Elina Agustin Elis Holisoh Ella Salamah Elni Yakub Emy Sadjati, Emy Endah Budi Rahadju Endah Setyowati Endah Winarti Enny Insusanty Erdiwansyah Erdiwansyah Erianjoni Erianjoni Ery purwanti Ezra Syamir Suhargo Fahcrudin, M Fahrudin Fahrudin Faidliyah Nilna Minah Fajar Setiawan Fansuri, Arif Febrian, Faldi Febriana, Annisa Firma Gustaman Fitria Ningrum FITRIA NINGRUM, FITRIA Friana, Bagas Gagoek Soenar Prawito Galuh Andini Gatut Ariwardani Ghofur, Khoirul Ghozali Nassrul Arif Habloel Mawadi Hadi Ashar Hamasah Dinillah Hanapi, Rizqa Ananda Hari Purnomo Susanto Harris Effendi Thahar Harsuko Riniwati Hasbullah , Hasbullah Hasim, Yulia Karlina Hendaryan Hendaryan Herbasuki, Teguh Herdiana Herdiana Herdy Kurnia Hilman Syaeful Alam I Made Wartana Ibnu Ubay Dillah Iing Mustain Iis Sukmawati Ika Astiana Inggang Perwangsa Nuralam Irfandi Irfandi Iskandar Muda jajuk kusmawaty Jenizon . Jhon Firison Juju Juandi Jurdi, Fajlurrahman Karina Odia Julialevi Kasman Jaya Khairul Amri Khoirul Qudsiyah Khoirul Qudsiyah Koirul Qudsiyah Kornelius Harefa KURNAEDI, DIDI Kurniawan, Rasyid Dwi La Ode Nursalam, La Ode Laila Rahmi Laksono Trisnantoro Lathifah, Layalia Lauhil Mahfudz Hayusman, Lauhil Mahfudz Li Nur Ibargel Lia Dwi Istiyani Lina Luayli Luayli, Lina Lubis, Muhammad Sandi M Fachrudin M. Taufiq M. Uswah Pawara M.Aziz Hidayat Mafudi * Mahmudin Muttaqin Mahrus Ali Mala Nurilmala Mala Nurilmala Malta Nelisa Margaret Margaret Mega Isvandiana Purnamasari Mely Eka Karina Ming Narto Wijaya Miranti, Rina Miswarti Miswarti Miswarti Miswarti Moch Tohet Moh. Fadhli Abdillah Mohamad Samsudin Mohammad Ryan Bakry Muhamad Rovi Muhammad Bagir Muhammad Fikri Pratama Muhammad Fikry Muhammad Rifki Al Asy’ari Muhammad Rizki Nur Adi S Muhammad Zakiri Rahman Muhammad Zulkifli Muhtajuddin Danny Mujirin M. Yamin Muliadi*, Muliadi Mulyadi Mulyadi Munawir Munawir Munawir Munawir Munawir Munawir Munawir Yusuf Muttaqin, Mahmudin N. Nazaruddin Nadia Listyana Nailis Sa'adah Nailis Sa’adah Nanda Nadhifa Nandariawati Nandariawati Negina Kencono Putri Nely Indra Meifiani Nila Firdausi Nuzula Nilawati, Asyaroh Ramadona Norhafizah Norhafizah Novanto, Adhitiro Noverika Windasari Novia Rozanti Novilda Elizabeth Mustamu Nuddin Harahab Nugraha Arif Karyanta Nur Akmalia Nur Alam Nur Hidayat Nur Izzatin Nisa Nur Zakiyah Nurbagus Saputro Nurcahyani Nurcahyani Nurhikmah Nurhikmah Nurjanah - - Nurjanah . Nyoman Serikat Putra Jaya Okta Emelia Tampubolon Oman Rusmana Prastumi Prastumi Priambodo, Taqwa Arif Prima, Hoddi Priyagung Hartono Pujiyono Putri Mahirriya Putri, Hendar Dini Qolbiyati Muthmainah Rachmadi Setiawan Rachmadi Setiawan Rahmadi Tambaru Rahmat Hidayat Rasyid Mei Mustofa Ratih Nur Pratiwi Ratnawati Ratnawati Regina Putri Alifianur Retno Sari Mahanani Reza Febriyansyah Reza Nurul Ulma Riady Ibnu Khaldun Rias Gesang Kinanti Ridayanti, Ridayanti Rika Susanti Rina Agustini Rista Tantia Rahmawati Ritonga, Muhammad Husni Rizki Kurniawan Rizqi Amaliya Az Zahro Robby, Robby Rohayati, Nia Rovika Trioclarise Ruddy Suwandi Rudi Salman Rudy Chrystiawan Saichudin Saichudin Said Mustafa Saiful Akhyar Lubis Saiful Amri Salamatun Asakdiyah Salamatun Asakdiyah Se Tin - Sepriano Setiawan, Daryanto Shinta Puspitasari Silaen, Lena Mardiana Simatupang, Halim Simatupang Siregar, Tety Elida SIROJUL MUNIR Siti Andini Siti Dzakiyyah Masyar Siti Hartati Yusida Saragih Siti Komariah Siti Maghfiroh Siti Mariyam Sitti Kasmiati Solly Aryza Sri Mulyati Sri Restuti Sri Sudewi Stevany, Riyan Suardi Suardi Sugiarto * Suhendy, Hendy Sujatmiko Sujatmiko Sukisno Sukisno, Sukisno Suraya - Susana Dwi Yulianti Susmanto Susmanto Suyono Suyono Suyono Suyono Syafri, Syafri TATI NURHAYATI Taufik Saputra Tina, Noni Agus tion sutiyono Tri Giyan Wiyanti Tri Umari Wahyudin * Wardati ' Wenny Dhamayanthi Widianto, Fajar Widya Lestari Wikanengsih Wikanengsih Windyasari, Vina Septiana Wisnumurti . Wita Ramadhanti Yahumri Yahumri Yahumri, Yahumri Yan Mulyana Yan Mulyana, Yan Yani, Aurelia Sakti Yanti, Devi Novi Yantri Maputra Yasdinul Huda Yazid, Yovidal Yiera Pasa Humairah Yulianto, Egi Yulindon Yulizawati . Yusra, Yusra Yusriyati Nur Farida Zaika Evans Prayoga Zainal Aqli Zakaria Zakaria Zulfan Zulfan Zulfikarni Zulfikarni Zulkipli Lessy