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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Doktor Manajemen (JDM) Journal of Contemporary Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal
Suparlinah, Irianing
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Mathematics Nursing Social Sciences Other

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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.
FACTORS AFFECTING THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN BANYUASIN DISTRICT, SOUTH SUMATRA Ameliana, Voni Adita; Irianto, Bambang Setyobudi; Suparlinah, Irianing
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.2023.2.2.11279

Abstract

This study employs a survey method on village funds in South Sumatra's Banyuasin Regency and aims to determine the influence of competence, organizational commitment, internal control system, and the use of information technology on accountability. The collected data consists of 97 village respondents' apparatus in the Banyuasin region. The findings show that: (1) Competence has no effect on accountability; (2) organizational commitment has no effect on accountability; (3) internal control system has no effect on accountability; and (4) the use of information technology has a positive effect on accountability. In addition to other factors that have been analysed, the implication of the research is an effort to increase accountability in the management of village funds through the use of appropriate information technology. The village government can implement a village government work system based on the use of information technology, such as the village web, which is a tool for disseminating information on village-related activities and supporting information accessibility so that it can reach all circles more effectively, thereby promoting accountability.
Pengaruh Konservatisme Akuntansi dan Tata Kelola Perusahaan yang Baik terhadap Manajemen Laba pada Perusahaan Badan Usaha Milik Negara Anjarningsih, Tita; Suparlinah, Irianing; Ayu Sri Wulandari, Ratu; Hidayat, Taufik
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i2.626

Abstract

Purpose: This study was conducted to find confidence about the factors that affect earnings management in SOEs in 2018-2019 through accounting conservatism, audit committee expertise, independence commissioners. Research methodology: The methods in this research were quantitative with sample of 60 SOEs, sourced secondary data from annual reports and uses the EViews-9 application. Results: The conclusions are Random Effect selected as the model: (1) Earnings management significantly influenced by accounting conservatism in a positive direction, (2) Earnings management not significantly influenced by audit committee expertise, (3) Earnings management not significantly influenced by the independence commissioners. Limitation: In this study only the three variables and the period 2018-2019. Contribution: If the company applies accounting conservatism, it must be applied wisely and consistently, because will effect increase to income decreasing or smoothing. Likewise, empowerment of expert audit committee and independent commissioner needs to be done properly to balance the use of flexibility in accounting standards with the avaibility of quality financial reports. Because, in SOEs, even they have implemented GCG, they have not been able to reduce the opportunistic earnings management.
The effect of investment understanding, risk perception, income, and investment experience on investment behavior on capital market investors in Klaten District Kurniawati, Rizka; Suparlinah, Irianing; Farida , Yusriyati Nur
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.713 KB) | DOI: 10.32670/fairvalue.v4i9.1581

Abstract

This study aims to determine the effect of investment understanding, risk perception, income, and investment experience on behavior of capital market investors in Klaten Regency. This study uses the population of Klaten Regency who are stock investors and already have income. Data was collected by distributing questionnaires to the respondents and using purposive sampling method for sampling. The data obtained in this study were 96 respondents. This study have result that investment understanding and income have a positive effect on investment behavior of capital market investors. Risk perception and investment experience have no effect on investment behavior of capital market investors. As an implication, investors need to have a good understanding of investment so that they can easily and correctly make investment decisions. The community has started to allocate income for investment, but it needs to be supported by knowledge and good financial planning.
PENDAMPINGAN KOMPUTERISASI PEMBUKUAN USAHA UKM MENGGUNAKAN APLIKASI AKUNTANSI Widianingsih, Rini; Sunarmo, Agus; Suparlinah, Irianing; Maghfiroh, Siti
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 1 (2024): 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.2024.3.01.12956

Abstract

Technological development is one of the changes that cannot be It is undeniable that technology and information have influenced the environment rapidly, and this information has become a very important need. Information produced by technology is expected to help individuals or groups as users so that they can carry out their work effectively and efficient. Current technological developments have shown a lot of progress outstanding. By utilizing technology from the community and SMEs can have broad market potential and create a variety of new opportunities profitable. This service is community service that is carried out at UKM Line Production, Bobosan Village. This UKM Line Production is formed by the Bobosan Family Youth Group, whose members are mostly Teenagers drop out of school and drop out of work. Problems faced by SMEs namely after the business organization is formed and business management is still improved using the program manual for bookkeeping. Apart from that, there are other problems is the non-fulfillment of product orders in large quantities due to shortages knowledge about business efficiency and economics. The solution offered on This youth group takes the form of assistance in using bookkeeping Computerization applications in the context of time efficiency and production economics in calculating production costs. This assistance is gradual over 8 months which started from assisting manual bookkeeping repairs until it was held training using computerized applications for SME bookkeeping. The aim of this donation is to help UKM Line Production fulfill their needs product orders by applying the principles of efficiency and economy, time efficiency and economical in calculating production costs for long-term results maximum in order to increase the income of its members. The resulting output from this activity, namely scientific articles published in Junal Ilmiah and presented at the National Seminar and Business Bookkeeping Computerization Applications.
PEMBENTUKAN KOPERASI USAHA MERUPAKAN SOLUSI BAGI PENGEMBANGAN UMKM Fitrijati, Krisnhoe Rachmi; Widianingsih, Rini; Purwati, Atiek Sri; Pratiwi, Umi; Ulfa, Permata; Suparlinah, Irianing; Sunarmo, Agus
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 1 (2024): 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.2024.3.01.12957

Abstract

Business cooperatives are a form of cooperative that focuses on developing small and medium enterprises (MSMEs). This type of cooperative plays an important role in supporting local economic growth and community empowerment. One of the business entities supporting the Indonesian economy is a cooperative. Now cooperatives do not only focus on the financial sector such as savings and loan cooperatives, but cooperatives must start moving in real sectors such as consumer, producer, service and marketing cooperatives. Real sector cooperatives focus on economic activities that produce goods or services that can be consumed or used by their members or the general public. The problems currently faced are limited resources, weak governance, and limited access to technology. The government and other stakeholders need to continue to strive to increase the capacity of cooperatives and create a conducive environment for MSMEs. The solution to overcome this problem is by providing outreach to business actors and the community as well as adequate support, business cooperatives can become effective strategic partners in encouraging
Digital Marketing untuk Pengembangan UKM di Kecamatan Lumbir, Kabupaten Banyumas Widianingsih, Rini; Bawono, Icuk Rangga; Nuraeni, Indah; Suparlinah, Irianing; Sunarmo, Agus
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi
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.2025.4.1.16773

Abstract

Lumbir Subdistrict in Banyumas Regency, Central Java, holds significant economic potential through various Small and Medium Enterprises (SMEs) sectors, including traditional food industries, handicrafts, garment production, as well as service and retail trade. However, the majority of SME actors still rely on conventional marketing methods and possess low levels of digital literacy, which limits the market reach of their products. This community engagement activity aims to enhance the capacity of SME actors in utilizing digital marketing through intensive training and mentoring. The methods employed include needs assessment, training in digital content creation, the use of social media platforms (Instagram, Facebook, TikTok), e-commerce platforms (Shopee, Tokopedia, and local marketplaces), as well as branding strategy implementation. The results of the program indicate increased awareness among SME participants regarding the importance of digital marketing, a higher number of SMEs actively marketing their products online, and improved interaction and engagement on digital platforms. Digital marketing assistance has proven effective in strengthening SME competitiveness and expanding market access, particularly for business actors in semi-rural areas such as Lumbir Subdistrict.
The effect of company size, institutional ownership, profitability and leverage on dividends payout ratio Widodo, Febry Pamungkas Tri; Praptapa, Agung; Suparlinah, Irianing; Setyorini, Christina Tri
Journal of Contemporary Accounting Volume 3 Issue 2, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss2.art3

Abstract

The implication of this research is that company managers are expected to make dividend payout ratio decisions by looking at the factors that influence it, this is hoped that the company can avoid agency problems that can cause agency costs in the company, for corporate investors it is expected to be used as reference material for investing in the company by looking at the factors that affect the dividend payout ratio before investing, this study is expected to provide information about the factors that can affect the dividend payout ratio in the financial sector companies and is expected to be used as a reference for further research in the field of dividend payout ratios, further researchers can add other variables to find out other variables that affect the dividend payout ratio. This study is a study that uses secondary data and this study aims to determine the effect of company size, institutional ownership, leverage, and profitability on dividend payout ratio. The population in this study were financial sector companies on the Indonesian stock exchange in the period 2016-2018. The sample in this study were 16 companies in a 3year period. The sampling technique used was purposive sampling and the data analysis used was multiple linear regression analysis. The results of this study indicate that institutional ownership and profitability have a significant positive effect on the dividend payout ratio. Meanwhile, the variable company size and leverage does not have a significant effect on the dividend payout ratio.
ANALISIS VARIABEL CASH HOLDING, FINANCIAL LEVERAGE, MANAGERIAL OWNERSHIP DAN UKURAN PERUSAHAAN DALAM MENDETEKSI ADANYA PRAKTIK WINDOW DRESSING PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016 SUPARLINAH, IRIANING; Rahmawati, Hani
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 (401.951 KB) | DOI: 10.20884/1.sar.2018.3.2.1217

Abstract

Penelitian ini bertujuan untuk menganalisis variabel cash holding, financial leverage, managerial ownership, dan ukuran perusahaan dalam mendeteksi indikasi adanya praktik window dressing pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini mencakup 12 perusahaan yang dipilih berdasarkan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah komparatif dengan levene test f, dan paired sample ttest untuk mengetahui perbedaan nilai di kuartal 4 dengan kuartal 1, kuartal 2, dan kuartal 3 pada variabel cash holding, financial leverage, managerial ownership, dan ukuran perusahaan. Hasil penelitian menunjukkan bahwa: (1) Tidak terdapat perbedaan nilai variabel cash holding kuartal 4 dengan kuartal 1, kuartal 2, dan kuartal 3; (2) Tidak terdapat perbedaan nilai variabel financial leverage kuartal 4 dengan kuartal 1, kuartal 2, dan kuartal 3; (3) Tidak terdapat perbedaan nilai variabel managerial ownership kuartal 4 dengan kuartal 1, kuartal 2, dan kuartal 3; (4) Terdapat perbedaan antara nilai ukuran perusahaan pada kuartal 4 dengan data kuartal 1 dan kuartal 2, namun tidak terdapat perbedaan antara data ukuran perusahaan pada kuartal 4 dengan data kuartal 3; (5) Hasil penelitian ini juga menunjukkan tidak adanya indikasi praktik window dressing pada perusahaan-perusahaan sektor pertambangan tahun 2013 hingga 2016. Sebagai upaya untuk menghindari terjadinya praktik window dressing, perusahaan perlu memprioritaskan upaya-upaya strategis untuk meningkatkan kinerja keuangannya agar dapat mencerminkan kondisi perusahaan yang sebenarnya.
PENGARUH STRUKTUR MODAL, SISTEM INFORMASI AKUNTANSI, DIGITAL MARKETING TERHADAP KINERJA UMKM DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI Althafa, Erchika Destiara; Farida, Yusriati Nur; Suparlinah, Irianing
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): 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.2023.2.2.11254

Abstract

This research aims to determine the effect of capital structure, accounting information systems, and digital marketing on the performance of MSMEs with organizational culture as a moderating variable. This method used in this research is quantitative research. The population of this study were all MSMEs in Banyumas Regency. The sample determination was determined by purposive sampling with a total sample of 100 MSME units. Data analysis that was used is moderation regression analysis. The results showed that: (1) capital structure has no effect on MSME performance; (2) accounting information systems has no effect on MSME performance; (3) digital marketing has no effect on MSME performance; (4) organizational culture has no effect on MSME performance; (5) capital structure has no effect on MSME performance through organizational culture; (6) accounting information systems affect MSME performance through organizational culture; and (7) digital marketing has no effect on MSME performance through organizational culture. The implication of this research is that MSME can pay more attention to the use of capital structure, accounting information systems, digital marketing and organizational culture in their efforts to improve MSME performance. For the government, it is expected to hold socialization and training on capital structure, accounting information systems, and digital marketing to support the performance of MSMEs.
Co-Authors Althafa, Erchika Destiara Ameliana, Voni Adita Anjarningsih, Tita Arofah, Triani Atiek Sri Purwati Ayu Sri Wulandari, Ratu Azhari, Hamdan Naufal Christina Tri Setyorini Farida , Yusriyati Nur Farida, Yusriati Nur Fitrijati, Krisnhoe Rachmi Icuk Rangga Bawono, Icuk Rangga Indah Nuraeni Irianto, Bambang Setyobudi Khotimah, Indah Putri Nur Kurniawati, Rizka Kusumastati, Widyahayu Warmmeswara Negina Kencono Putri Permata Ulfah, Permata Praptapa, Agung Rahmawati, Hani Rini Widianingsih, Rini Sari, Vina Maya Siti Maghfiroh Sunarmo, Agus Taufik Hidayat Ulfa, Permata Umi Pratiwi, Umi Widodo, Febry Pamungkas Tri