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Jurnal Riset Akuntansi Soedirman
Published by Universitas Jenderal Soedirman
ISSN : -     EISSN : 2830571X     DOI : https://doi.org/10.32424/
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Soedirman (JRAS) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). JRAS aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, JRAS provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. JRAS accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. JRAS accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
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Search results for , issue "Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)" : 10 Documents clear
PENGARUH KEGUNAAN DAN KEMUDAHAN PENGGUNAAN TERHADAP MINAT PERILAKU PADA PENGGUNAAN APLIKASI MICROSOFT EXCEL DENGAN SIKAP PENGGUNAAN SEBAGAI VARIABEL MEDIASI PADA UKM DI KABUPATEN BANYUMAS Nurleli Nurleli; Bambang Setyobudi Irianto; Agus Faturokhman; Permata Ulfah
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.2023.2.1.7852

Abstract

Technology Acceptance Model (TAM) merupakan model penelitian yang bertujuan mengetahui penerimaan dan penggunaan teknologi informasi yang ada di masyarakat. Penelitian ini bertujuan untuk menguji faktor-faktor apakah yang menyebabkan pelaku UKM berminat menggunakan aplikasi microsoft excel. Faktor yang diuji meliputi faktor kegunaan, kemudahan penggunaan, dan sikap penggunaan. Penelitian ini meneliti penerimaan dan penggunaan aplikasi microsoft excel pada UKM menggunakan pendekatan TAM. Penelitian dilakukan pada 100 UKM yang berada di Kabupaten Banyumas dengan teknik pengambilan sampel berupa convenience sampling. Penelitian menggunakan jenis survei dengan pendekatan kuantitatif. Data penelitian yang diperoleh berupa data primer dengan teknik pengumpulan melalui kuesioner. Data yang sudah terkumpul dianalisis menggunakan SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa: (1) persepsi kegunaan berpengaruh signifikan terhadap sikap penggunaan pada penggunaan aplikasi microsoft excel; (2) persepsi kemudahan penggunaan berpengaruh signifikan terhadap sikap penggunaan pada penggunaan aplikasi microsoft excel; (3) sikap penggunaan berpengaruh positif terhadap minat perilaku pada penggunaan aplikasi microsoft excel; (4) persepsi kegunaan berpengaruh signifikan terhadap minat perilaku pada penggunaan aplikasi microsoft excel; (5) persepsi kemudahan penggunaan berpengaruh signifikan terhadap minat perilaku pada penggunaan aplikasi microsoft excel; (6) sikap penggunaan tidak memediasi pengaruh kegunaan terhadap minat perilaku pada penggunaan aplikasi microsoft excel; (7) sikap penggunaan memediasi pengaruh kemudahan penggunaan terhadap minat perilaku pada penggunaan aplikasi microsoft excel. Implikasi yang diperoleh dari penelitian ini yaitu supaya mengetahui faktor-faktor yang mempengaruhi minat perilaku menggunakan aplikasi microsoft excel dan penelitian ini dapat dijadikan referensi untuk penelitian selanjutnya.
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI DI ERA DISRUPTIF PADA KOPERASI PEGAWAI REPUBLIK INDONESIA KOSUKU UNIVERSITAS JENDERAL SOEDIRMAN PURWOKERTO Aisyah Putri Rizkia; Ira Rachmawati; Lorenzia Ida Ayu Irma Hartiwi; Adi Wiratno
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.2023.2.1.8932

Abstract

Cooperatives are often seen as institutions that still do not maximize the use of technology in their business performance. Utilization of technology, especially information technology can boost the productivity and performance of cooperatives. The KPRI KOSUKU Unsoed Purwokerto has implemented an application system for savings and loans and retail businesses, but it has not been optimal as well as the use of information systems in the preparation of financial reports. This study aims to determine the factors that cause KPRI Kosuku to no longer use the accounting information system in the cooperative's operations. Data obtained from interviews, observations, and documentation. The problems faced by KPRI Kosuku related to the evaluation of accounting information systems are the lack of communication between administrators which is caused by the fact that most of the administrators are employees in other work unit so they cannot monitor system developments, the lack of awareness of administrators in using the system and they are more comfortable using the manual method thus obstruct development system.
COMPARISON OF MSME FOOD TRADE SECTOR VIEWED FROM VARIOUS ASPECTS Cintia Arruum; Raisha Jihad Denia Pinasty; Dwiani Nursasi Aprilia; Aisyah Putri Rizkia; Ira Rachmawati
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.2023.2.1.9032

Abstract

MSMEs are community economic activities that are small but have a big impact on the economy and can reduce unemployment in Indonesia. According to Law no. 20 of 2008 concerning MSMEs. After the Covid-19 pandemic, MSMEs began to rise slowly with the addition of MSMEs, but it is this competition that makes MSME have to adapt market developments with a digital ecosystem which has an impact on MSME income. One of the obstacles faced by SMEs to compete is from the aspect of marketing and preparation of financial reports. This study aims to compare the food trade business sector in terms of various aspects by conducting interviews with MSME actors in Cirebon City, Banyumas Regency, and Tegal Regency. Interviews were conducted offline by visiting MSME production houses. The results of this study are in the form of a comparison of management aspects, financial aspects, accounting aspects and taxation aspects of MSMEs. As much as more than 50% of MSMEs are hampered because their products are unable to compete and lack of capital, and financial reports prepared do not follow Financial Accounting Standards.
PENILAIAN TINGKAT KESEHATAN KOPERASI TA’AWUN AL-IRSYAD CILACAP KETIKA DAN SETELAH PANDEMI COVID-19 Muchlisin Muchlisin; Gading Satrio Pinandito; Veri Apriliyanto; Adi Wiratno
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.2023.2.1.9045

Abstract

The health of cooperatives is an important aspect in maintaining the sustainability of cooperative operations and performance in facing the economic challenges caused by this pandemic. The research method used is a quantitative approach by collecting data through analysis of cooperative financial reports for the period 2020 - 2021. The data obtained is analyzed descriptively to obtain a comprehensive picture of the condition of cooperatives during and after the Covid-19 pandemic. The results of the study show that the Ta'awun Al-Irsyad Cooperative experienced changes in its level of health during and after the Covid-19 pandemic. During the pandemic, cooperatives faced major challenges, including declining revenues, operational limitations and changes in consumer behavior. This has an impact on decreasing cooperative profits and threatens the sustainability of its business. However, after the Covid-19 pandemic, the Ta'awun Al-Irsyad Cooperative was able to adapt to changing situations and take strategic steps to restore its financial health. Cooperatives increase product and service innovation, carry out financial restructuring, and strengthen cooperation with members and business partners. This effort has succeeded in increasing the performance of cooperatives and gradually restoring their level of health. This study concluded that the Covid-19 pandemic had a positive impact on the health level of the Ta'awun Al-Irsyad Cooperative in Cilacap. However, through adaptation and innovation strategies, the cooperative was able to overcome these challenges and recover gradually. This research is expected to contribute to understanding the role of cooperatives in facing the economic crisis and provide insight for other cooperatives in facing similar situations in the future.
DETERMINANTS OF HIGH-QUALITY INTEGRATED REPORTS Triani Arofah
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.2023.2.1.7921

Abstract

Financial information, the primary analytical and accountability tool for investors, appeared unable to meet their needs, especially when it came to non-financial disclosures. There is Integrated Reporting (I.R.) to solve this problem. The study analyzes the impact of audit firm (KAP) size, stakeholder pressure, audit committee meetings, and audit committee powers on I.R. Property, real estate, and construction companies listed on the Indonesian Stock Exchange (IDX) were selected for this study due to their perceived complexity in their operations. Using targeted sampling techniques, 116 samples were selected for the observation years 2018-2019 and processed with multiple linear regression analysis in the Eviews 8 analytical tool. Based on the findings and conclusions of the investigation, audit committee meetings and audit committee mandates have a positive and material impact on (I.R.). This shows that the company can maximize its I.R. practices if the audit committee meets frequently and the authority of the audit committee is expanded. In the meantime, the impact of KAP's size and stakeholder pressure on I.R. has not been proven.
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.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AUDIT DELAY DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI SELAMA PANDEMI COVID-19 Aulia Bella Marinda; Rini Widianingsih; Wita Ramadhanti; Atiek Sri Purwati; Ratu Ayu Sri Wulandari
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.2023.2.1.9471

Abstract

This research aims to determine and analyze the effect of good corporate governance on audit delay with profitability as a moderating variable. The population in this research are financial sector companies listed on the Indonesia Stock Exchange during the period 2020-2021. The sampling technique used is purposive sampling and obtained as many as 180 samples. This research used secondary data types in the form of financial reports and annual reports of each company. The data analysis technique used is multiple linear regression analysis and moderation regression analysis. The result of the research using SPSS version 25 show that: (1) Audit committee has a negative effect on audit delay, (2) Institutional ownership has a negative effect on audit delay, (3) Independent commissioners have no effect on audit delay, (4) Profitability is unable to moderate the influence of audit committee on audit delay, (5) Profitability is able to moderate the effect of institutional ownership on audit delay, and (6) Profitability is unable to moderate the effect of independent commissioners on audit delay.
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.
PARTICIPATORY BUDGETING, BUDGET CONTROL, STANDARD OPERATING PROCEDURE ON DYSFUNCTIONAL BEHAVIOR Lego Waspodo; Dona Primasari
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.2023.2.1.9555

Abstract

This paper aims to investigate the influence of budgetary participation, budget control, and local government standard operating procedures toward dysfunctional behaviour on local government . The research method used is the population of the local government in Bandar Lampung. Sampling technique using nonprobability or not random with the purposive sampling method.Tool analysis using SPSS. The paper ends with a set of hypotheses requiring further research. The paper finds that budgetary participation and standard operating procedures simultaneously affect on dysfunctional behaviour of the local government in Bandar Lampung. Budget ontrol measures partially negatively affects the provincial government's dysfunctional behaviour in Bandar Lampung. This paper provides the influence of budgetary participation, budget control, and local government standard operating procedures toward dysfunctional behaviour. It examines dysfunctional behaviour on local government performance in Bandar Lampung, Indonesia.
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN DAN INTELECTUAL CAPITAL TERHADAP KINERJA UKM DI KABUPATEN BANYUMAS Rini Widianingsih; Irianing Suparlinah; Agus Sunarmo; 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.2023.2.1.9593

Abstract

According to the Ministry of MSME since 2017, in terms of the number of MSME units in Indonesia, they have a share of around 99.99 percent (62.9 million units) of the total number of business actors absorbing the national workforce. The purpose of this study is to identify the effect of financial literacy, financial inclusion and intellectual capital on the performance of SMEs in Banyumas Regency after the Covid Pandemic. This research method uses a survey with the method of data analysis using multiple regression analysis. The population in this study are small and medium enterprises that are still running after the Covid 19 pandemic disaster. The sample is taken with the criteria that the UKM is engaged in retail trade/stores in the Banyumas Regency area. The results of this study show that financial literacy, financial inclusion and intellectual capital have a positive impact on the performance of SMEs in Banyumas Regency, so that until now around 98 percent of SMEs are still surviving after experiencing the Covid 19 pandemic crisis since 2019.

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