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All Journal Jurnal Akuntansi dan Pajak JAB (Jurnal Akuntansi & Bisnis) Jurnal Ilmu Manajemen dan Akuntansi Terapan Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Kelola : Jurnal Ilmu Sosial Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Jurnal Multidisiplin Indonesia Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi As-Syirkah: Islamic Economic & Financial Journal
Rachman, Arif Nugroho
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ANALISIS CORPORATE SOSIAL RESNONSIBILITY TERHADAP KINERJA KEUANGAN Nurcahyaningsih, Indah; Rachman, Arif Nugroho
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 01 (2018): Vol. 4, No. 01 JUNI 2018
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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

Abstract

The purpose of the study is to analyze the effect of corporate social responsibility (CSR) on financialperpormance. Study sample of manufacturing companies in the cosmetics and household goods sector. Data analysis using multiple liniar regression, t test, F test, and R2 test. The results of the study have the effect of economic perpormance on return on equity (ROE) in manufacturing companies in the cosmetics and household goods sector. There is influence on the perpormance of labor practices and decent work on ROE in manufacturing companies in the cosmetics and household goods sector. There is an influence of human rights perpormance on ROE in manufacturing companies in the cosmetics and household goods sector. There is an influence of social perpormance on ROE in manufacturing companies in the cosmetics and household goods sector. There is no effect on product responsibility perpormance on ROE in manufacturing companies in the cosmetics and household goods sector. Keywords: CSR, financial Performance, ROE
PENGEMBANGAN INTELLECTUAL CAPITAL DALAM MEMBANGUN KINERJA UMKM KOMUNITAS DIFABEL: (Studi Kasus Di Kabupaten Klaten) Rachman, Arif Nugroho; Triyanto, Eko
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.716 KB) | DOI: 10.36694/jimat.v11i2.271

Abstract

In facing global business competition, it is necessary to improve performance and competitiveness not only through products quality and cost efficiency, but also the use of Intellectual Capital, which includes Human Capital, Structure Capital, and Relational Capital. Similar to companies in general, the implementation of Intellectual Capital will also have an impact on MSMEs. The object of this research is the UMKM owned by the Difabel Community in Klaten. The test results show that all Intellectual Capital variables consisting of Human Capital, Structure Capital, and Relational Capital have a significant effect on the performance of MSMEs.
Pengaruh Pajak Daerah, Retribusi, dan Hasil Pengelolaan Kekayaan yang Dipisahkan terhadap Pendapatan Asli Daerah Kabupaten/Kota di Provinsi Jawa Tengah ( Studi pada Kabupaten/Kota di Provinsi Jawa Tengah) Wulan, Amy Wulandari; Rachman, Arif Nugroho; Widyaningrum, Wahyu
Jibaku: Jurnal Ilmiah Bisnis, Manajemen dan Akuntansi Vol. 3 No. 1 (2023): Januari
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jibaku.v3i1.2153

Abstract

This study aims to obtain empirical evidence regarding the analysis of the effect of Regional Taxes, Regional Levies, and Results of Wealth Management which are separated from Regional Original Income. The dependent variable in this study is Local Own Revenue, while the independent variables in this study are Regional Taxes, Regional Levies, and Separated Wealth Management Results. This study uses a quantitative method using secondary data taken from the 2019- 2021 District/City Budget Realization Reports in Central Java Province. The sampling technique in this study used the documentation study method. The population for this study was 29 districts/cities in Central Java Province and 6 cities and obtained 105 LRA data, but only 30 LRA data could be processed. The research data processing method uses multiple regression analysis. The results of this study are that Regional Taxes, Regional Levies, and Separated Wealth Management Results have an effect on Regional Original Income. Abstrak Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai analisis pengaruh Pajak Daerah, Retribusi Daerah, dan Hasil Pengelolaan Kekayaan yang dipisahkan terhadap Pendapatan Asli Daerah. Variabel dependen pada penelitian ini adalah Pendapatan Asli Daerah, sedangkan variabel independen penelitian ini adalah Pajak Daerah, Retribusi Daerah, dan Hasil Pengelolaan Kekayaan yang Dipisahkan. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data sekunder yang diambil dari Laporan Realisasi Anggaran tahun 2019-2021 Kabupaten/Kota di Provinsi Jawa Tengah. Teknik pengambilan sampel dalam penelitian ini menggunakan metode studi dokumentasi. Populasi penelitian ini Kabupaten/Kota di Provinsi Jawa Tengah sejumlah 29 Kabupaten dan 6 Kota dan diperoleh data 105 data LRA, namun hanya 30 data LRA yang dapat diolah. Metode pengolahan data penelitian ini menggunakan analisis regresi berganda. Hasil dari penelitian ini adalah Pajak Daerah, Retribusi Daerah, dan Hasil Pengelolaan Kekayaan yang Dipisahkan berpengaruh terhadap Pendapatan Asli Daerahpemulihan ekonomi Indonesia hingga tahun 2022.
Faktor-Faktor Yang Mempengaruhi Harga Saham Perusahaan Tekstil di BEI Tahun 2019 - 2021 Febryana, Adinda; Rachman, Arif Nugroho
Jurnal Multidisiplin Indonesia Vol. 2 No. 8 (2023): Jurnal Multidisiplin Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jmi.v2i8.436

Abstract

Penelitian ini bertujuan untuk mengetahui factor- factor yang mempengaruhi harga saham. Faktor-faktor yang dimaksud dalam penelitian ini antara lain: Return on Asset (ROA), Return on Equity (ROE), Earning per Share (EPS) dan Debt to Equity Ratio (DER). Populasi yang digunakan dalam penelitian ini adalah perusahaan tekstil yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2021. Metode yang digunakan dalam penentuan sampel adalah purposive sampling, sehingga dadapatkan 17 perusahaan dengan data sekunder berupa laporan keuangan yang diambil dari www.idx.co.id. Metode analisa data yang digunakan dalam penelitian ini adalah analisis linier berganda dengan menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa Return on Asset (ROA), Return on Equity (ROE), dan Debt to Equity Ratio (DER) berpengaruh signifikan terhadap harga saham, sedangkan Earning Per Share (EPS) tidak berpengaruh signifikan terhadap harga saham.
Strategi Home Industri Konveksi dalam Meningkatkan Pendapatan Rumah Tangga Masyarakat (Studi Kasus Gladag Konveksi Solo) Triyanto, Eko; Rachman, Arif Nugroho
Jurnal Pengabdian Masyarakat STIE Surakarta Vol 4 No 1 (2025): Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/dimaseta.v4i1.163

Abstract

Penelitian ini bertujuan mengevaluasi dan merumuskan strategi bisnis yang efektif untuk mendukung pertumbuhan Gladag Konveksi sebagai home industry di Kota Solo. Metode penelitian menggunakan pendekatan deskriptif kualitatif melalui studi kasus, dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Analisis data menggunakan model interaktif Miles & Huberman. Hasil penelitian menunjukkan bahwa Gladag Konveksi telah menerapkan strategi segmentasi, targeting, dan positioning yang tepat, serta memanfaatkan analisis SWOT untuk menyusun strategi SO (Strength–Opportunity). Strategi ini meliputi perluasan media promosi, peningkatan kualitas layanan, serta diversifikasi produk, yang secara signifikan meningkatkan daya saing dan pendapatan usaha rumah tangga.
Menumbuhkan Jiwa Wirausaha Santri di Pesantren Al-Hikam: Sinergi Edukasi dan Pemberdayaan Jalari, Muhammad; Rachman, Arif Nugroho; Triyanto, Eko
Jurnal Pengabdian Masyarakat STIE Surakarta Vol 4 No 1 (2025): Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/dimaseta.v4i1.167

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk menumbuhkan jiwa wirausaha di kalangan santri Pondok Pesantren Terpadu Al-Hikam, Banyudono, Boyolali. Pesantren sebagai lembaga pendidikan tradisional memiliki potensi besar dalam membentuk karakter mandiri dan tangguh. Namun demikian, keterbatasan kreativitas dan keterampilan praktis menjadi tantangan tersendiri bagi para santri dalam menghadapi kehidupan pasca-pesantren. Oleh karena itu, tim pengabdi melaksanakan program penyuluhan kewirausahaan dengan pendekatan edukatif, partisipatif, dan aplikatif. Materi yang diberikan meliputi strategi pemasaran di masa pandemi, motivasi berwirausaha dengan modal kecil, dan penguatan kepemimpinan dalam kerja tim. Metode pelaksanaan meliputi wawancara, presentasi interaktif, serta pendampingan dalam perencanaan kewirausahaan santri. Hasil kegiatan menunjukkan antusiasme tinggi dari peserta, serta meningkatnya pemahaman dan semangat berwirausaha di kalangan santri. Kegiatan ini menjadi langkah awal yang strategis dalam membekali santri dengan keterampilan ekonomi yang relevan, guna mendukung kemandirian mereka di masa depan. Penguatan jiwa wirausaha di pesantren dinilai penting untuk menciptakan generasi muda yang tidak hanya religius, tetapi juga produktif dan inovatif dalam menjawab tantangan zaman. Kegiatan lanjutan dan pendampingan usaha riil direkomendasikan untuk kesinambungan program ini.
PENGARUH LITERASI KEUANGAN, PENGGUNAAN DIGITAL PAYMENT DAN SELF CONTROL TERHADAP PERILAKU KONSUMTIF MAHASISWA FAKULTAS EKONOMI UNIVERSITAS BOYOLALI (Studi Kasus pada Mahasiswa Fakultas Ekonomi Angkatan 2019 Sampai 2023) Azizah, Anggie Sintia; Susana Theorupu, Milka; Referli, Andria; Rachman, Arif Nugroho
EKOBIS Vol 13 No 1 (2025): Jurnal EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i1.1682

Abstract

ABSTRACT This research aims to determine the influence of financial literacy, use of digital payments and self-control on the consumptive behavior of students at the Faculty of Economics Boyolali University. The research method used was quantitative by collecting data through questionnaires distributed to 112 respondents. Data analysis was carried out using SPSS version 26. The results of the hypothesis test or t test show that financial literacy, use of digital payments and self control have a significant influence on the consumptive behavior variable, namely 0.001 < 0.05 for the variable X1, 0.000 < 0 respectively. .05 for variable X2 and for variable X3 it is 0.000 < 0.05. The simultaneous test shows that the three independent variables together have a significant influence on the dependent variable, namely consumer behavior. The coefficient of determination shows 0.768. If calculated using the determination formula, the result obtained is 0.768 x 100% = 76.8%. that the independent variable is able to explain around 76.8% of the variability in consumer behavior of students at the Faculty of Economics, Boyolali University. This study provides important insights for students at the Faculty of Economics, Boyolali University regarding financial literacy, digital payments, self-control and consumer behavior.
PERAN PEREMPUAN DALAM PENGEMBANGAN EKONOMI DAERAH PADA UMKM: Studi Kasus Pada Pemilik UMKM Di Wilayah Solo Raya Sumarmawati, Eka Dewi; Rachman, Arif Nugroho
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 1 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.521 KB) | DOI: 10.36694/jimat.v10i1.186

Abstract

The purpose of this research is to test the influence gender differences, level of education and business age to income of Small Medium Enterprises (SMEs) in Solo Raya. This researcher will analyze the influence gender differences, the level of education and business age towards the income of SMEs in Solo Raya. There are more than 960 SMEs managed by government of Solo Raya. In order to analyze the data, the collection of data is done through survey and interview to the owners of SMEs in Solo Raya. The researcher utilizes ordinary linier regression analysis SPSS program while the sample size is 150 owners of SMEs. Results show that gender, level of education and business age differences significantly influences the income of the SMEs.
Pengaruh Pemanfaatan Teknologi, Literasi Keuangan, Tingkat Pendidikan, dan Kompetensi SDM Terhadap Kinerja UMKM di Kabupaten Sukoharjo Rohmah, Anggit Nur; Rachman, Arif Nugroho
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/5sp19131

Abstract

The aim of this research is to analyze the influence of technology use, financial literacy, education level, and HR competency on the performance of MSMEs in the Sukoharjo Regency. The population in this study comprised all MSME actors in the Sukoharjo Regency. A total of 100 respondents were included in this study. This study is quantitative research. The data analysis technique used in this research uses multiple linear regression analysis. The results of the research show that the technology utilization variable partially has a positive and significant effect on the performance of MSMEs in Sukoharjo, the financial literacy variable partially has a positive and significant effect on the performance of MSMEs in Sukoharjo, the level of education partially has a positive and significant effect on the performance of MSMEs in Sukoharjo, the competency variable Human resources partially have a positive and significant effect on the performance of MSMEs in Sukoharjo, and simultaneously the variables of technology utilization, financial literacy, education level and HR competency have a positive and significant effect on the performance of MSMEs in Sukoharjo.
Analisis Determinasi Konservatisme Akuntansi Perusahaan Pertambangan Terdaftar Bursa Efek Indonesia Tahun 2017 – 2021 Triyanto, Eko; Rachman, Arif Nugroho; Ibrahim, Firman Fauzi
Jurnal Akuntansi dan Pajak Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

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Abstract

This research was aimed to examine the factors influence accounting conservatism by observing : (1) the influence of leverage on accounting conservatism (DAR), (2) the influence of financial distress on accounting conservatism (Almat Z-Score), (3) the influence of managerial ownership on accounting conservatism (Managerial Share), (4) the influence of institutional ownership on accounting conservatism (Institutional Share), (5) the influence of firm size on accounting conservatism (Ln Total Asset). Accounting conservatism as measured by Givoly and Hayn’s formula, is negative accrual measure . The population used in this study are mining companies listed on the Indonesia Stock Exchange period of 2017 – 2021. The Sample used in this study was collected using a purposive sampling method. The data used Is financial statement of 21 companies that resulting 105 object research. This study used multiple regression for data analysis. The results of this study are as follows : (1) the leverage has a positive significant influence to accounting conservatism, (2) the financial distres has negative significant influence to accounting conservatism, (3) the Managerial Ownership has a negative significant influence to accounting conservatism, (4) the institutional ownership has not influence to accounting conservatism, (5) the firm size has not influence to accounting conservatism. Keywords : Accounting conservatism, Firm size, Leverage, Managerial ownership, Financial distress, Institutional ownership
Co-Authors Azizah, Anggie Sintia Eko Triyanto Fatimah, Qori Febryana, Adinda Ibrahim, Firman Fauzi Jalari, Muhammad Nurcahyaningsih, Indah referli, andria Rohmah, Anggit Nur Sumarmawati, Eka Dewi Susana Theorupu, Milka Widyaningrum, Wahyu Wulan, Amy Wulandari