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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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APAKAH ARUS KAS DAN FREE CASH FLOW MASIH BERPENGARUH TERHADAP RETURN SAHAM DI ERA COVID-19? Khotimah, Indah Putri Nur; Kusumastati, Widyahayu Warmmeswara; Suparlinah, Irianing
Jurnal Riset Akuntansi Soedirman Vol 3 No 1 (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.2024.3.1.12178

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh arus kas dan arus kas bebas (free cash flow) terhadap return saham. Variabel digunakan dalam penelitian ini yaitu arus kas operasi, arus kas investasi, arus kas pendanaan, dan free cash flow sebagai variabel independen; dan return saham sebagai variabel dependen. Objek penelitian ini adalah return saham pada sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020-2021. Sampel penelitian ini sebanyak 128 perusahaan yang diperoleh menggunakan teknik purposive sampling. Data penelitian ini merupakan data sekunder yang diperoleh melalui situs resmi Bursa Efek Indonesia menggunakan teknik pengumpulan secara dokumentasi. Analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa: (1) arus kas operasi tidak berpengaruh terhadap return saham; (2) arus kas investasi berpengaruh positif terhadap return saham; (3) arus kas pendanaan tidak berpengaruh terhadap return saham; (4) free cash flow tidak berpengaruh terhadap return saham.
Kesiapan UMKM dalam Adopsi Teknologi untuk Mendukung Ekosistem Bisnis Widianingsih, Rini; Fitrijati, Krisnhoe Rachmi; Suparlinah, Irianing; Ulfah, Permata; Pratiwi, Umi; Purwati, Atiek Sri; Sunarmo, Agus
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1206

Abstract

The evolution of digital technology demands that Micro, Small, and Medium Enterprises (MSMEs) adapt to survive and remain competitive in an increasingly complex business ecosystem. This community service article aims to enhance MSMEs’ readiness to adopt digital technology to support a sustainable business ecosystem. The implementation method involved outreach, training, and mentoring MSME actors focusing on accounting applications, digital marketing, and social media utilization. Through this approach, MSMEs were equipped with digital literacy, enhanced human resource competencies, and an understanding of relevant technologies. The results indicate that while most MSMEs are aware of the importance of digitalization, they continue to face obstacles in digital literacy, technical infrastructure, and organizational support. This community service effort is expected to serve as a strategic step in building a digital business ecosystem that is inclusive, adaptive, and sustainable for MSMEs.
DETERMINANTS OF ACCOUNTING APPLICATION ADOPTION IN VILLAGE OWNED ENTERPRISE: AN INTEGRATED TAM-TOE PERSPECTIVE Widianingsih, Rini; Sunarmo, Agus; Suparlinah, Irianing; Sugiarto, Sugiarto
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (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.2025.4.2.19530

Abstract

This study investigates the determinants of accounting application adoption in Village Owned Enterprises (BUMDes) by integrating the Technology Acceptance Model (TAM) and the Technology–Organization–Environment (TOE) framework. The digitalization of financial management in BUMDes is essential to enhance transparency and accountability; however, technology adoption remains uneven. Using a quantitative survey approach, data were collected from 50 BUMDes in Banyumas Regency that have implemented accounting applications for at least six months. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that perceived usefulness and perceived ease of use significantly influence behavioral intention. Furthermore, technological readiness, organizational support, and environmental pressure significantly affect behavioral intention, which in turn positively influences actual system use. This study contributes to the accounting information systems literature by demonstrating that the integration of TAM and TOE provides a comprehensive explanation of technology adoption behavior in village-level public enterprises. The results offer practical implications for policymakers and BUMDes managers in accelerating digital financial governance.
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 Sugiarto S Sunarmo, Agus Taufik Hidayat Ulfa, Permata Umi Pratiwi, Umi Widodo, Febry Pamungkas Tri