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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Graduasi: Jurnal Bisnis & Ekonomi Jurnal Akuntansi dan Pajak JAB (Jurnal Akuntansi & Bisnis) Jurnal Bisnis dan Akuntansi Jurnal Inovasi Penelitian JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur juremi: jurnal riset ekonomi Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi SENTRI: Jurnal Riset Ilmiah ASERSI : Jurnal Akuntansi Terapan dan Bisnis Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA)
Ismunawan Ismunawan, Ismunawan
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Faktor–Faktor Yang Dapat Mempengaruhi Pemahaman Atas Informasi Akuntansi Terhadap Persepsi Para Pelaku Pengrajin Tahu Didaerah Kecamatan Kartasura Darnawan, Nanang; Ismunawan, Ismunawan
Graduasi: Jurnal Bisnis & Ekonomi Vol 32 (2014): Maret
Publisher : STIE Surakarta

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Abstract

Understanding of accounting information is one of the companys activities to determine the extent of its business development and as a decision making for businesses to determine the policy to be taken, accounting is an indicator of operating performance in declsion-niakirq2 so as to Improve the management of the business of the small and medium businesses can identify and predict problems that arise in order to quickly take timely policy.  Issues in this study include whether the knowledge, the attitude of the offender, and motivation affect the perception of the industry players in the area ofsmall artisans knows Kartasura district. The purpose of this study was to determine the effect of accounting knowledge, attitudes and motivations of the perpetrators of the perceptions of business people on understanding the accounting information partially or simultaneously. Analysis and research methods in research on industrial business craftsmen know who was in the area Kartasura districts with a sample of 60 artisans out using quota sampling method. The data collection method using questionnaires with multiple linear regression analysis, t test, F test, and coefficient determination (R2) which is accompanied with the analysis of the classical assumptions. Partial results analysis, accounting knowledge, attitudes, motivation arid long efforts positively influence the perception of UKM over accounting, information this is evident from the value of each variable of t count > t table (2.005) with the significance of each variable < 0,05. Both variables simultaneously also a positive effect on the perception of SME’s over accounting information. This is evident from the value of F count (75.903) > F table ( 2.78 ) with significance 0.000 < 0,05. The accounting knowledge, attitudes, motivation and long effort by 83.5% influences on the perception of UKM on understanding the accounting information. Based on the analysis it can be concluded among other things that buiness people have an understanding of the craftsmen know that positive accounting information to the perception of the perpetrator knows, and the attitude and motivation of actors in the decision making attempt to determine the progress and development of their business.As for the suggestion that the author can give the actors are expected to include craftsmen know more detail in understanding the accounting information in decision making.
Penerapan Akuntansi Syariah Pada Lembaga Keuangan Syariah di Indonesia Ismunawan, Ismunawan
Graduasi: Jurnal Bisnis & Ekonomi Vol 27 (2012): Maret
Publisher : STIE Surakarta

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Abstract

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PENGETAHUAN LAPORAN KEUANGAN PEMILIK UMKM SENTRA MEBEL DI JAWA TIMUR Susanti, Ari; Ismunawan, Ismunawan
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

Financial reports are very important in SME activities, financial statements can be used by business owners in decision making. This research is to find out how the knowledge of  SME practitioners. The purpose of this study was to analyze the effect of education, business scale, company age, financial knowledge  in financial statements. The study population was  SME entrepreneurs in furniture centers in East Java. Data collection was conducted by field survey using a questionnaire. Methods of data analysis using SPSS Version 21. The results of the study concluded that education, business scale, company age, financial knowledge and experience in financial statements.        Keywords: Financial Knowledge, SME Owners
CORPORATE GOVERNANCE TERHADAP MANDATORY DISCLOSURE IMPLEMENTASI KONVERGENSI IFRS Ismunawan, Ismunawan; Triyanto, Eko
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 02 (2017): Vol. 3, No. 02 DESEMBER 2017
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

The purpose of this research is to investigate the influence of corporate governance mechanisms to mandatory disclosure IFRS on companies listed on the Stock Exchange. Corporate governance mechanisms used in this study include: managerial ownership, institusional ownership, the proportion of independent board, the number of members of the audit committee, board of directors, and board meetings. The sample used in this research is manufacturing companies listed on the Stock Exchange in the year 2013-2015. The total sample is 102 companies were determined by purposive sampling method.These results indicate that the level of compliance with mandatory disclosure convergence of IFRS in the manufacturing companies is 54,89%.This study uses multiple regression analysis to examine the effect of corporate governance mechanisms to mandatory disclosure IFRS. The results of this study indicate that managerial ownership and institutional ownership has significant negative effect on mandatory disclosure IFRS, whereas commissioners significant positive effect on the mandatory disclosure IFRS. The variable proportion of independent board, the number of members of the audit committee and board meetings does not affect the mandatory disclosure IFRS. Keywords: Mandatory disclosure, corporate governance mechanisms
IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) PADA UKM DAVIN DECOR SURAKARTA Judianto, Rochmad; Ismunawan, Ismunawan; Rahman, Arief Nugroho
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 02 (2018): Vol. 4, No. 02 DESEMBER 2018
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

Financial Accounting Standards - Micro, Small and Medium Enterprises (SAK EMKM) are expected to be a solution to the problems that often hit Micro, Small and Medium Enterprises (MSMEs) in Indonesia. The problem faced by MSMEs is the unavailability of structured and systematic records in good financial statements according to the EMKM standard. MSMEs should be able to make and publish financial reports that can be accounted for and understood by internal and external parties. The EMKM SAK which came into effect as of January 1, 2018 should have been known or implemented by MSMEs. The purpose of this study is to find out the preparation of Davin Decor & Interior SME financial reports based on SAK EMKM and to find out the obstacles faced by Davin Decor & Interior SMEs in implementing the SAK EMKM. The technique used to collect data through interviews and observations made at the business location of Davin Decor & Interior. The data analysis technique uses descriptive analysis techniques. The results of the study reveal that financial reporting on SMEs is still very simple, not in accordance with the SAK EMKM. This happens because of the lack of support from the company owner, educational background, and also due to the lack of maximum role of the government and institutions in charge of SMEs in the dissemination and training of MSME business actors.Keywords: EMKM financial accounting standards, MSMEs, MSME Financial Reports, SAK-EMKM Financial Reports
IMPACT COVID-19 TERHADAP RENTABILITAS BANK PERKREDITAN RAKYAT KONVENSIONAL DI KABUPATEN SUKOHARJO POERNANINGRUM SEKAR WARDHANI; ISMUNAWAN ISMUNAWAN
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.v23i1.927

Abstract

The purpose of this study was to determine the effect of the Covid-19 pandemic as measured using the ratio of NPL (Non Performing Loan), BOPO, LDR (Loan Deposit Ratio), and NIM (Net Interest Margin) as independent variables on rentability measured using the ROA (Return) ratio. on Assets) as the dependent variable on conventional rural banks in Sukoharjo district. The study population was 16 BPR registered with the Financial Services Authority. From this population, 12 samples were taken that met the criteria of the purposive sampling technique. The object of research is the BPR quarterly financial reports for 2019-2020, which consist of 4 quarters in 2019 and 3 quarters in 2020. Data collection techniques use indirect observation, which is to collect financial report data through the official website www.ojk.go.id. Quantitative methods with secondary data are the methods used in research. Data analysis used multiple linear regression with SPSS 19 application. This study resulted that the NPL, LDR, and NIM variables partially did not have a significant effect on ROA, while BOPO partially had a significant effect on ROA. However, if simultaneously the four independent variables have a significant effect on ROA.
Determinan Kualitas Laporan Keuangan di Al Azhar Syifa Budi Solo Ismunawan Ismunawan; Sriningrum Andayani
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2384

Abstract

This study aims to determine the effect of intellectual capital, internal control systems, and information technology on the quality of financial reports at Al Azhar Syifa Budi Solo, Surakarta City. The population of this study is the employees of Al Azhar Syifa Budi Solo, Surakarta City for users of financial statement information. And the sample is 100 employees. Data collection was obtained by distributing Likert scale questionnaires. The data were tested by: (1) Testing data quality, namely validity testing and reliability testing (2) classical assumption testing in the form of normality test, multicollinearity test, and heteroscedasticity test, (3) hypothesis in the form of descriptive statistical analysis, multiple linear regression analysis, F test, t test, and coefficient of determination test. The research revealed that intellectual capital had a significant effect on the quality of financial statements at Al Azhar Syifa Budi Solo, Surakarta City. The system of internal control has a significant effect on the quality of financial reports at Al Azhar Syifa Budi Solo, Surakarta City. And the use of information technology has no effect on the quality of financial reports at Al Azhar Syifa Budi Solo, Surakarta City.
Faktor-Faktor Penentu Audit Judgement Pada Kantor Akuntan Publik (Kap Di Surakarta Dan Yogyakarta) Ismunawan Ismunawan; Eko Triyanto
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.278 KB) | DOI: 10.29040/jap.v20i2.722

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor penentu audit judgment pada kantor akuntan publik yang berada diwilayah Surakarta dan Yogyakarta. Terdapat 7 Kantor Akuntan Publik yang bersedia menjadi objek penelitian. Uji instrument yang digunakan adalah uji validitas dan reliabilitas. Beberapa asumsi klasik yang digunakan yaitu uji normalitas, uji multikolinieritas, uji Autokorelasi dan uji heteroskedastisitas. Penelitian ini menggunakan teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa data yang diperoleh lolos terhadap uji instrumen dan uji asumsi klasik. Analisis berganda menunjukkan bahwa variabel keahlian tidak berpengaruh terhadap audit judgement. Sedangkan variabel pengalaman, kompleksitas tugas, independensi, locus of control berpengaruh terhadap audit judgement. Kata Kunci : audit judgment, experience, independence, locus of control, task complexity.
THE EFFECT OF INCOME, SOCIALIZATION, TAXPAYER AWARENESS, AND TAX SANCTION ON THE COMPLIANCE OF LAND AND BUILDING TAX PAYMENT AT DUKUH PENGKOL Oceania Andika Putri; Ismunawan Ismunawan
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 2 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i2.25521

Abstract

This study aims to analyze the factors that influence compliance with land and building tax payments. The independent variables used are income, socialization, taxpayer awareness, and tax sanctions. This research was conducted on land and building taxpayers who are in Dukuh Pengkol. The method used in the collection of samples is purposive sampling with a sample size of 91 taxpayers. In collecting data using a questionnaire that is distributed using google form. The analytical tool used in this study is multiple linear regression and processed using SPPS Ver. 22.0. The results of this study indicate that, taxpayer income, taxpayer awareness, and tax sanctions have a significant and significant effect on compliance with land and building tax payments in DukuhPengkol. Meanwhile, tax socialization had no effect on compliance with land and building tax payments at Dukuh Pengkol.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENDAPATAN UMKM SEKTOR PERDAGANGAN DI KOTA SURAKARTA Tifania Arumsari; Ismunawan
Juremi: Jurnal Riset Ekonomi Vol. 1 No. 6: Mei 2022
Publisher : Bajang Institute

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Abstract

Penelitian ini mempunyai tujuan untuk mengetahui faktor – faktor yang mempengaruhi pendapatan Usaha Mikro Kecil dan Menengah (UMKM). Populasi dalam penelitian ini yaitu para pelaku Usaha Mikro Kecil dan Menengah (UMKM) sektor perdagangan di Kota Surakarta sebanyak 607. Penelitian ini menggunakan metode kuantitatif dan metode pengumpulan data menggunakan kuisioner dengan skala linkert 1 sampai 5. Pengambilan sampel memakai teknik simpel random sampling dengan jumlah sampel 86 responden yang ditentukan dengan rumus slovin. Pendapatan UMKM di Kota Surakarta dapat dipengaruhi oleh berbagai faktor. Variabelmeliputi Modal (X1), Kredit (X2), Pendidikan (X3), Lama Usaha (X4), dan Pendapatan (Y). Teknik analisis data menggunakan metode analisis regresi berganda. Hasil penelitian ini membuktikan bahwa modal dan lama usaha mempunyai pengaruh yang signifikan terhadap pendapatan UMKM. Sementara itu kredit dan lama usaha tidak memiliki pengaruh signifikan terhadap pendapatan UMKM. Kemudian untuk variabel modal, kredit, pendidikan, lama usaha secara bersama-sama mempunyai pengaruh signifikan terhadap pendapatan.
Co-Authors Agustina Nilasari Ari Susanti Ari Susanti Arief Nugroho Rahman Ayom Handayani Dhany Prasetyo Eko Triyanto Eko Triyanto Elia Ardyan Jenny Maulany Indrasari Judianto, Rochmad Maulia Junyka Widyawati Mei Puspitasari Nanang Darnawan, Nanang Nindi Sulistianingsih Nugrahini, Iva Fatma Nurlita Dewi Nurul Septyani Oceania Andika Putri Pardi Pardi, Pardi Pardi, . POERNANINGRUM SEKAR WARDHANI Raha Dewi Neta Rahman, Arief Nugroho Rischa Tiaradewi Rizqiani Nur Rhomadhoni Rochmad Judianto Rohmad Bakdiyanto Siti Aisyah Sriningrum Andayani Sukma Trihana Tifania Arumsari Wiwin Susilawati