Article Per Year (5 Year)
p-Index From 2019 - 2024
0.751
P-Index
This Author published in this journals
All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Agung Praptapa
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
ANALISIS PERSEPSI PERIVIU TENTANG ASPEK MANDATORY DAN NON-MANDATORY YANG MEMPENGARUHI LKPD YANG BERKUALITAS Janitra Yoga Indratama; Agung Praptapa; Agus Sunarmo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (2018)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (824.259 KB) | DOI: 10.20884/1.sar.2018.3.2.1233

Abstract

This research aims to analyze the reviewer perception of the process of mandatory and non-mandatory aspects that affect the quality of local government financial reports. Mandatory aspect variables according to UU No 15 Tahun 2004 about examination of administration and state financial responsibility, which includes human resources competency, understanding of SAP, adequate disclosures, compliance with laws and regulations and regulations and government internal control system (SPIP) while research data regarding the non-mandatory aspect variables include organizational commitment and organizational culture. The research data was collected by questionnaire which contain structured questions. Populations in this research is 27 OPD in Purbalingga Regency except Sub-district. Sample is selected using census method. Respondents in this study included the Head of OPD and Auditor Inspectorate. The results of this study show that simultaneously the mandatory and non-mandatory aspects significantly influence on quality local government financial reports. Partially mandatory aspects, significantly influence on quality local government financial reports and non-mandatory aspects partially also have a significant effect on quality local government financial reports.
ANALISIS PERSEPSI PERIVIU TENTANG ASPEK MANDATORY DAN NON-MANDATORY YANG MEMPENGARUHI LKPD YANG BERKUALITAS Janitra Yoga Indratama; Agung Praptapa; Agus Sunarmo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (2018): December 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (824.259 KB) | DOI: 10.20884/1.sar.2018.3.2.1233

Abstract

This research aims to analyze the reviewer perception of the process of mandatory and non-mandatory aspects that affect the quality of local government financial reports. Mandatory aspect variables according to UU No 15 Tahun 2004 about examination of administration and state financial responsibility, which includes human resources competency, understanding of SAP, adequate disclosures, compliance with laws and regulations and regulations and government internal control system (SPIP) while research data regarding the non-mandatory aspect variables include organizational commitment and organizational culture. The research data was collected by questionnaire which contain structured questions. Populations in this research is 27 OPD in Purbalingga Regency except Sub-district. Sample is selected using census method. Respondents in this study included the Head of OPD and Auditor Inspectorate. The results of this study show that simultaneously the mandatory and non-mandatory aspects significantly influence on quality local government financial reports. Partially mandatory aspects, significantly influence on quality local government financial reports and non-mandatory aspects partially also have a significant effect on quality local government financial reports.
A LITERATURE STUDY ON THE CONCEPT OF ISLAMIC BANKING AND FINANCE: HISTORICAL AND LAW PERSPECTIVES Eko Suyono; Wahyudin *; Agung Praptapa
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 (206.365 KB) | DOI: 10.32424/1.jras.2022.1.1.6041

Abstract

The concept of Islamic banking and finance significantly departs from its basic sources which are Quran and Sunna of the Prophet. Both sources strictly prohibit riba (usury) and gharar (gambling) in financial transactions and recommend for profit and loss sharing basis. Based on this principles, many Islamic financial experts and scholars try to develop some financial products which are in-line with the Islamic principles. Since then, Islamic banking provides several financial products such as Mudharaba, Murabaha, Musharaka, Istisna’a, Ijarah, Salam, etc, which are not violating the Islamic principles. When Muslims are able to utilize the Islamic principles in financing the business, thus the Islamic banking will be the best alternative for Muslim populace around the world.
THE INFLUENCE OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, PUBLIC OWNERSHIP ON EARNINGS MANAGEMENT IN LISTED COMPANIES IN THE TRANSPORTATION AND RETAIL SUBSECTOR IN 2016-2020 Aulia Hafidz Hawari; Agung Praptapa; Triani Arofah
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 (344.32 KB) | DOI: 10.32424/1.jras.2022.1.1.6369

Abstract

This research is research that uses a secondary data on Managerial Ownership, Institutional Ownership, Public Ownership, and Earnings Management in the Transportation and Retail Subsector that listed in Indonesia Stock Exchange in 2016-2020. This research takes the title: “The Influence of Managerial Ownership, Institutional Ownership, Public Ownership on Earnings Management in Listed Companies in the Transportation and Retail Subsector in 2016-2020”. The sample of this research was 14 companies which were obtained by purposive sampling technique. The research data is secondary data with documentation data collection from the Indonesia Stock Exchange and tested using multiple linear regression. The result of this research showing that the variable of Managerial Ownership, Institutional Ownership, and Institutional Ownership have no influence on Earnings Management.
PENDAMPINGAN MANAJEMEN PENGELOLAAN TAMBAK UDANG Agung Praptapa
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.274 KB) | DOI: 10.32424/1.jpba.2022.1.2.8087

Abstract

Munggangsari is one of the villages in the Purworejo Regency area, which is located on the coast, and has great potential in the fisheries (catch and cultivation) and marine sector. In the areas near the beach, they are mostly used for shrimp farming. The shrimps are usually managed by locals or professional, but the investors are mostly from area out of this regency. Unfortunately, people who work in the shrimp are good in growing shrimp, but they are still have some lacks in term of management. For this reason, coaching the shrimp farmers are important to do, to help them make good performance in term of shrimp productivity and sustainable business. The coaching includes the aspects of human resources, financial, production, and marketing. The method of coaching is through discussion and presentation of the case. This is not just a one-day coaching, but continuous coaching to help farmers do sustainable business which is expected by investors.
PENDAMPINGAN MIGRASI APLIKASI AKUNTANSI UNTUK USAHA TAMBAK DI MUNGGANGSARI PURWOREJO: DARI APLIKASI BUKU KAS KE CATATAN KEUANGAN Agung Praptapa
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 2 No 1 (2023): Jurnal Pengabdian Bisnis & 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.2023.2.1.9534

Abstract

Heathy business needs good financial record. Businesspeople use many ways to record their financial transaction. Free bookkeeping applications are commonly use in business, especially in small busines. Initially, application of Buku Kas is commonly used. However, on May 26, 2023 application of Buku Kas was officially closed. Alternatively, some people use application of Catatan Keuangan to record their business financial transaction. Team of Public Service in Faculty of Economics UNSOED train the shrimp pond businesspeople in Purworejo to migrate from Buku Kas Application to Catatan Keuangan Application.
Co-Authors Agus Sunarmo Aulia Hafidz Hawari EKO SUYONO Janitra Yoga Indratama Triani Arofah Wahyudin *