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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business JURNAL PENDIDIKAN TAMBUSAI Jurnal Doktor Manajemen (JDM) Trilogi Accounting & Business Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal
Arofah, Triani
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI WHISTLEBLOWING DENGAN DILEMA ETIKA SEBAGAI VARIABEL PEMODERASI Agustiani, Rafika; Lestari, Puji; Arofah, Triani
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.468 KB) | DOI: 10.20884/1.sar.2019.4.1.1533

Abstract

This study aims to determine the effect of organizational commitment, personal cost, personal responsibility,and the level of fraud, on the intention of whistleblowing with ethical dilemmas as moderating variables in the Inspectorate District and Pekalongan City. The population in this study were all Pekalongan District Inspectorate staff and Pekalongan City Inspectorate with a total population of 69. The sample of this study amounted to 32 obtained from the determination of samples using purposive sampling method with criteria namely Inspectorate employees who served as functional employees consisting of P2UPD, Auditors, and general functional / other staff, in this case there are 19 functional employees of the Pekalongan District Inspectorate and 13 functional employees of the Pekalongan City Inspectorate. The results of this study indicate that: (1)Organizational commitment has no significant effect on whistleblowing intentions; (2) Personal costs have a significant effect on whistleblowing intentions; (3) Personal responsibility has a significant effect on whistleblowing intentions; (4) The level of fraud has a significant effect on whistleblowing intentions; (5)Organizational commitment, personal cost, personal responsibility, and fraud level have a significant effect on whistleblowing intentions; (6) The ethical dilemma is not able to moderate the influence of organizational commitment, personal cost, personal responsibility, and the level of fraud on whistleblowing intentions at the Inspectorate District and Pekalongan City.
Pengaruh Motivasi Investasi, Pengetahuan Dasar Investasi, Modal Minimal, dan Kemajuan Teknologi terhadap Minat Investasi Mahasiswa Sari, Vina Maya; Putri, Negina Kencono; Arofah, Triani; Suparlinah, Irianing
Jurnal Doktor Manajemen (JDM) Vol 4, No 1 (2021): APRIL 2021
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jdm.v4i1.12117

Abstract

Penelitian ini bertujuan untuk (1) menguji pengaruh motivasi investasi terhadap minat investasi mahasiswa. (2) menguji pengaruh pengetahuan dasar investasi  terhadap minat investasi mahasiswa. (3) menguji pengaruh modal minimal terhadap minat investasi mahasiswa. (4) menguji pengaruh kemajuan teknologi terhadap minat investasi mahasiswa. Jumlah responden dalam penelitian ini sebanyak 100 responden. Data diambil dengan menggunakan kuesioner yang disebarkan pada mahasiswa Fakultas Ekonomi&Bisnis dan Fakultas Matematika&Ilmu Pengetahuan Universitas Jenderal Soedirman secara online. Penelitian ini menggunakan metode kuantitaif dengan teknik analisis Structural Equation Model (SEM) yang diolah dengan menggunakan program AMOS 26. Hasil penelitian menunjukkan bahwa motivasi investasi berpengaruh positif terhadap minat investasi mahasiswa, pengetahuan dasar investasi tidak berpengaruh terhadap minat investasi mahasiswa, modal minimal berpengaruh positif terhadap minat investasi mahasiswa, kemajuan teknologi berpengaruh positif terhadap minat investasi mahasiswa.
Analisis Pengaruh Penggunaan Informasi Akuntansi dan Karakteristik Internal Pengusaha terhadap Produktifitas UMKM Bawono, Icuk Rangga; Arofah, Triani; Ubay, Berlian Muhammad S.

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.693 KB) | DOI: 10.31955/mea.v4i3.417

Abstract

This study aims to examines the effect of the use of accounting information and internal characteristics of entrepreneurs including accounting training, business scale and educational level toward productivity of SME’s. The use of accounting information and internal characteristics of entrepreneurs is measured by Likert scale and scale score. The sample of 94 respondents of SME entrepreneurs is selected from the population of all SME entrepreneurs in Banyumas Regency, using the quota sampling method. Analytical techniques use multiple regression to test the relationship between independent variables with dependent variables, after all all data has been valid and reliable through data quality test. The result of the test shows that business scale, educational level and accounting information use have significant influence to business productivity, while accountancy training variables have no significant influence to productivity of SME’s.
DAMPAK NILAI PERUSAHAAN, UKURAN PERUSAHAAN, DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP MANAJEMEN RISIKO DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Arofah, Triani; Ramadhanti, Wita
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.11255

Abstract

The research aims to analyze the effect of firm size, firm value, and Corporate Sosial Responsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) as a moderating variabel. The research population of manufacturing companies was listed on the Indonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports. Samples determined by purposive sampling obtained 369 samples. The data analysis tool uses Partial Least Square (PLS). The research findings show that firm size and CSR disclosure have a significant positive effect on risk management and GCG is able to moderate the interaction of CSR and GCG disclosure on risk management. The implication of this research can be useful as a consideration for companies in making adequate policies to improve the quality of corporate risk management in order to minimize risks that threaten the firm.
PELATIHAN DAN PENDAMPINGAN PEMAS Ramadhanti, Wita; Arofah, Triani; Rusmana, Oman; Jati, Dian Purnomo; Aini, Nur
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 2 (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.2024.3.02.13171

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran signifikan dalam perekonomian Indonesia, namun masih menghadapi berbagai tantangan, terutama dalam hal pemasaran di era digital. Penerapan strategi pemasaran digital yang efektif sangat penting untuk membantu UMKM memperluas jangkauan pasar dan meningkatkan daya saing mereka. Kegiatan pengabdian ini bertujuan untuk meningkatkan keterampilan pemasaran digital bagi UMKM anggota Aspikmas di Kecamatan Baturraden, Kabupaten Banyumas, melalui pelatihan dan pendampingan intensif. Kegiatan dimulai dengan wawancara dan focus group discussion (FGD) untuk mengidentifikasi kebutuhan dan masalah yang dihadapi peserta. Pelatihan diikuti oleh 20 usaha mikro, yang dilaksanakan dengan metode ceramah dan praktik langsung. Peserta diajarkan teknik pengambilan foto produk, editing menggunakan aplikasi Canva, dan pengunggahan konten pemasaran ke media sosial. Evaluasi dilakukan melalui penugasan mengunggah konten yang dihasilkan ke platform digital seperti WhatsApp, Instagram, dan Facebook. Hasil kegiatan menunjukkan peningkatan keterampilan peserta dalam hal pengambilan gambar produk yang lebih menarik dan penyusunan konten pemasaran digital. Peserta juga mulai memahami pentingnya mencantumkan informasi yang relevan, seperti logo halal dan deskripsi produk, untuk meningkatkan kepercayaan konsumen. Meskipun beberapa tantangan masih dihadapi, seperti rendahnya pemahaman mengenai penggunaan e-commerce dan iklan berbayar, pendampingan ini berhasil meningkatkan kemampuan dasar pemasaran digital peserta. Kegiatan ini diharapkan dapat memberikan dampak jangka panjang terhadap pertumbuhan usaha mikro di Baturraden dan mendorong penerapan digitalisasi pemasaran secara lebih luas.
MODEL PENGELOLAAN BUMDESMA DALAM MENGHADAPI KREDIT MACET DI KABUPATEN BANYUMAS: STRATEGI, TANTANGAN, DAN SOLUSI Arofah, Triani; Indrayanto, Adi; Rusmana, Oman; Gumintang, Bagas; Prayogi, Joni
Jurnal Riset Akuntansi Soedirman Vol 3 No 2 (2024): 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.2024.3.2.13518

Abstract

Penelitian ini mengeksplorasi model pengelolaan yang diterapkan oleh BUMDESMA (Badan Usaha Milik Desa Bersama) dalam menghadapi kredit macet di wilayah Kabupaten Banyumas. Penelitian ini bertujuan untuk mengidentifikasi strategi yang digunakan oleh BUMDESMA dalam mengurangi kredit macet serta mengusulkan model pengelolaan yang dapat diterapkan oleh lembaga keuangan desa lainnya yang menghadapi tantangan serupa. Dengan pendekatan studi kasus kualitatif, penelitian ini melibatkan wawancara mendalam dengan pengelola BUMDESMA, penerima pinjaman, dan pemangku kepentingan terkait. Hasil penelitian menunjukkan bahwa adopsi teknologi keuangan (fintech) secara signifikan meningkatkan pemantauan dan pengelolaan kredit, mengurangi tingkat kredit macet hingga 12% dalam dua tahun. Namun, efektivitas integrasi teknologi tergantung pada pelatihan yang diterima oleh pengelola BUMDESMA dalam manajemen risiko. Partisipasi masyarakat dalam pengawasan kredit juga berperan penting dalam menjaga tanggung jawab peminjam. Temuan penelitian ini menyarankan bahwa kombinasi adopsi fintech, keterlibatan masyarakat, dan pelatihan manajemen risiko yang kuat merupakan kunci dalam pengelolaan kredit macet di BUMDESMA.
Sak EMKM dan Program Kolaborasi Perguruan Tinggi dengan Mitra guna Mencapai Sinergitas Berkelanjutan Rahmajati, Emir Surya; Arofah, Triani; Suliyanto, Suliyanto
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Program pengabdian kepada masyarakat ini bertujuan untuk berbagi pengetahuan dengan Karang Taruna Kusuma Yudha IV Desa Sokaraja Tengah, Kecamatan Sokaraja, Kabupaten Banyumas terkait pentingnya penyusunan laporan keuangan bagi sebuah usaha. Penerapan SAK EMKM diharapkan dapat membuat sebuah usaha semakin transparan, akuntabel, dan memperoleh akses terhadap pembiayaan formal. Selain itu, sosialisasi terkait program-program kolaborasi antara perguruan tinggi dengan masyarakat juga penting untuk dilakukan. Harapannya adalah agar mendorong terjadinya kerjasama yang saling menguntungkan dan berkelanjutan antara pihak perguruan tinggi dengan mitra. Sehingga tercipta proses budidaya magot secara efektif, efisien dan berkelanjutan.
FAKTOR–FAKTOR YANG MEMPENGARUHI KINERJA BISNIS HOTEL DI KECAMATAN BATURRADEN, PURWOKERTO, SETELAH MENGHADAPI COVID19 Mukaromah, Syifa Kemala; Kusumastati, Widyahayu Warmmeswara; Arofah, Triani
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1808

Abstract

This study aimed to analyze the positive effects of human capital, structural capital, relational capital, and pricing capability on the business performance of hotels in Baturraden District after facing the impact of COVID-19, namely the 2020-2022 period. The population in this study were all hotels in Baturraden District, Banyumas Regency, namely 113 hotels. Purposive sampling method was used in determining the sample so that the number of samples was determined as many as 72 hotels. The data collection method used a printed questionnaire and obtained 53 respondents. The research approach used a quantitative approach. The data analysis technique was performed using multiple linear regression using the SPSS 26 application. The results of the analysis show that: (1) human capital has a positive and significant effect on business performance, (2) structural capital has no effect on business performance, (3) relational capital has a positive effect and significant on business performance, (4) pricing capability has no effect on business performance. The results of this study have implications for hotel management to create added value for hotels, achieve competitive advantage and good business performance.Keywords: Business Performance, Human Capital, Pricing Capability, Relational Capital, Structural Capital
BRIDGING TECHNOLOGY AND SUSTAINABILITY: EMPIRICAL INSIGHTS INTO GREEN FINTECH-DRIVEN ACCOUNTING PRACTICES Arofah, Triani; Ramadhanti, Wita; Rusmana, Oman
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 4 No 1 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.16752

Abstract

This study examines the role of Green Financial Technology (Green Fintech) in promoting sustainable accounting practices among publicly listed companies in Indonesia. Using a quantitative approach with secondary data from sustainability reports and ESG disclosures, the study evaluates the impact of Green Fintech adoption on corporate transparency and environmental performance. The analysis reveals that the integration of digital financial solutions—such as green investment platforms, ecological data analytics, and blockchain-based reporting—contributes significantly to improving ESG performance, carbon disclosure, and the adoption of circular economy practices. Furthermore, stakeholder engagement mediates the relationship between Green Fintech and firm performance, while the implementation of circular economy principles strengthens this link. This research contributes to the growing body of literature on sustainable accounting by presenting an empirical model that highlights the strategic value of digital environmental innovation. The findings offer practical implications for corporate managers, regulators, and Fintech developers seeking to enhance sustainable value creation in emerging economies.
THE INFLUENCE OF FINANCIAL PERFORMANCE, COMPANY SIZE, AND GOOD CORPORATE GOVERNANCE ON FINANCIAL DISTRESS Rohman, Zanuar Lutfi; Arofah, Triani; Herwiyanti, Eliada; Wulandari, Ratu Ayu Sri
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 4 No 1 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.16761

Abstract

This study aims to determine and analyze the effect of financial performance, company size, and good corporate governance on financial distress in raw goods sector companies listed on the Indonesia Stock Exchange for the period 2020 - 2023. The independent variables studied are: (1) Profitability proxied by Return on Assets (ROA); (2) Liquidity proxied by Current Ratio (CR); (3) Leverage proxied by Debt to Equity Ratio (DER); (4) Company size proxied by Natural Logarithm of Total Assets; (5) Managerial Ownership; (6) Institutional Ownership; (7) Independent Board of Commissioners; and (8) Audit Committee. The dependent variable is Financial Distress with the Modified Altman Z-Score indicator. This study uses three theories as the basis of its research, namely agency theory, signal theory, and pecking order theory. This research is a causal quantitative research. The sampling technique used is purposive sampling. The data analysis used is logistic regression test by utilizing Statistical Package for Social Science (SPSS) v25 software. The results showed that the profitability variable had a significant negative effect on financial distress and the liquidity variable had a significant positive effect on financial distress. Meanwhile, the variables of leverage, company size, and managerial ownership, institutional ownership, independent board of commissioners, and audit committee have no effect on financial distress. The implications of this research are expected to contribute to expanding the literature on the effect of financial performance, company size, and good corporate governance (GCG) on financial distress. The limitations of this study are the sample coverage which only focuses on the raw goods sector, research variables, variable proxies (measuring instruments), and observation period. Further research is recommended to use a wider sample coverage to obtain more comprehensive results.
Co-Authors Adi Indrayanto Agustiani, Rafika Atiek Sri Purwati Bagas Gumintang Eliada Herwiyanti Icuk Rangga Bawono, Icuk Rangga Jati, Dian Purnomo Joni Prayogi Kusumastati, Widyahayu Warmmeswara Mukaromah, Syifa Kemala Negina Kencono Putri Nur Aini Oman Rusmana PUJI LESTARI Rahmajati, Emir Surya Rini Widianingsih, Rini Rohman, Zanuar Lutfi Sari, Vina Maya Siti Maghfiroh Suliyanto Suliyanto Sunarmo, Agus Suparlinah, Irianing Ubay, Berlian Muhammad S. Wita Ramadhanti Wulandari, Ratu Ayu Sri