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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Manajemen dan Bisnis (Performa) Kinerja Akmenika : Jurnal Akuntansi dan Manajemen Journal of Accounting and Investment BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Management and Economics Journal (MEC-J) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management Informasi Interaktif Jurnal Perilaku dan Strategi Bisnis Journal of Vocational Education Studies (JOVES) Reviu Akuntansi dan Bisnis Indonesia Jurnal Pengabdian kepada Masyarakat Prosiding Seminar Nasional Program Pengabdian Masyarakat Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge Jurnal Akuntansi Trisakti Neo Journal of economy and social humanities KENDALI: Economics and Social Humanities MANAGER: Journal of Management and Administration Science Riwayat: Educational Journal of History and Humanities E-JURNAL AKUNTANSI Jurnal Ekonomi, Manajemen, Akuntansi INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Bambang Jatmiko
Universitas Muhammadiyah Yogyakarta, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Dynamic Analysis of Financial Ratios on Profitability: Evidence from Regional Development Banks in Central Java Jatmiko, Bambang
Riwayat: Educational Journal of History and Humanities Vol 8, No 2 (2025): April
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i2.45714

Abstract

This study aims to analyze the effect of BOPO (Operational Efficiency Ratio), NPL (Non-Performing Loans), LDR (Loan to Deposit Ratio), KPMM (Capital Adequacy Ratio), and GWM (Statutory Reserves) on ROE (Return on Equity) in Regional Development Banks in Central Java. The research utilizes quarterly data from Q1 2017 to Q4 2024. The Partial Adjustment Model (PAM) is employed to capture the dynamic relationship between the variables. The results show that BOPO, KPMM, and GWM have a positive and significant relationship with ROE. Meanwhile, NPL also shows a positive effect on ROE, contrary to general expectations, indicating potential issues in risk management or profit compensation strategies. LDR has a negative but statistically insignificant impact on ROE. The adjustment coefficient of 0.83418 (1 0.16582) suggests that 83.41% of the gap between actual and expected ROE is corrected in each period. The findings imply that improving operational efficiency and maintaining adequate capital and reserve levels are key to enhancing profitability. Policymakers and bank management should also scrutinize the positive effect of NPLs on ROE, which may indicate unsustainable profit strategies or aggressive lending practices. This study contributes to the literature by applying the Partial Adjustment Model to regional banking performance in Indonesia, specifically over an extended post-pandemic period, offering fresh insights into how regional banks adjust their profitability in response to internal financial ratios and external regulatory pressures
The Effect of The Internal Control System, Leadership Style, Organizational Culture, Organizational Commitment, and Good Government Governance on The Performance of The Local Government (Survey on All SKPD in Magelang Regency) Jatmiko, Bambang; Gusmayanti, Deviana
KINERJA Vol. 26 No. 2 (2022): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v26i2.6115

Abstract

This research aims to test and prove the effectiveness of the principle of the internal control system, leadership style, organizational culture, organizational commitment, and good government governance on the performance of the local government of Magelang Regency. As for the problem in this research, the work program in the regional work unit in Magelang Regency is very low and not efficient. This study used a survey to collect the data. The object of this research is the Regional Work Unit (SKPD) of Magelang Regency. The sample of this study is all SKPD in Magelang Regency, with a total of 20 SKPD. The analytical tool used in this research is regression analysis. This study found that the internal control system, leadership style, organizational culture, organizational commitment, and good government governance positively affect the performance of local governments.
The Impact of Training and Transformational Leadership on Performance with Job Satisfaction as a Mediating Variable (A Case in Unit Pelaksana Teknis Yogyakarta) Laras, Titi; Jatmiko, Bambang; Astoto, Andrea; Luthfiana, Della Nanda; Cintawati, Handarini
KINERJA Vol. 27 No. 2 (2023): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v27i2.6574

Abstract

The Correctional Division of the Ministry of Law and Human Rights DI Yogyakarta is divided into several Correctional Unit Pelaksana Teknis Yogyakarta consists of 5 units, namely Yogyakarta Class IIA Prison, Yogyakarta Class IIA Women's Prison, Yogyakarta Class IIA State Detention Center, Class I State Confiscated Goods Storage House. The sample in this study was 120 employees, who were recruited using a sampling technique with probability sampling and a stratified random sampling method. The findings revealed that training and transformational leadership positively and significantly affected job satisfaction and performance. Job satisfaction served as a moderating variable between training and transformational leadership on performance. According to the findings of this study, Unit Pelaksana Teknis Yogyakarta can improve training and transformational leadership to increase job satisfaction and employee performance.
MODEL TRANSFORMASI DIGITAL KOPERASI DALAM MENINGKATKAN DAYA SAING DAN KINERJA KEUANGAN ANGGOTA PADA ERA EKONOMI DIGITAL DI KULONPROGO YOGYAKARTA Sukardi; Bambang Jatmiko; Titi Laras; Alek Murtin; Deny Ismanto; Sukardi Sukardi; Nabiel Arieq Gibran; Jati Kurnia Sandy
Journal of Innovation Research and Knowledge Vol. 5 No. 11 (2026): April 2026
Publisher : Bajang Institute

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Abstract

Perkembangan ekonomi digital telah mendorong transformasi dalam berbagai sektor ekonomi, termasuk koperasi sebagai salah satu pilar ekonomi kerakyatan di Indonesia. Namun, banyak koperasi masih menghadapi berbagai tantangan, seperti rendahnya pemanfaatan teknologi digital, keterbatasan kapasitas sumber daya manusia, serta lemahnya sistem pengelolaan keuangan berbasis teknologi. Kondisi ini juga terjadi di Kabupaten Kulon Progo yang memiliki sekitar 399 koperasi, namun sebagian di antaranya belum aktif dan terdapat 25 koperasi dalam kondisi pasif serta 138 koperasi tidak rutin melaksanakan Rapat Anggota Tahunan (RAT). Kondisi tersebut menunjukkan masih terbatasnya tata kelola dan adaptasi koperasi terhadap perkembangan teknologi digital. Di sisi lain, koperasi di daerah ini memiliki potensi ekonomi yang cukup besar dengan anggota mencapai lebih dari 80.000 orang, sehingga transformasi digital menjadi strategi penting untuk meningkatkan daya saing koperasi serta kinerja keuangan anggota. Penelitian ini bertujuan untuk menganalisis pengaruh transformasi digital terhadap peningkatan daya saing koperasi dan kinerja keuangan anggota. Selain itu, penelitian ini juga menguji hubungan antara pemanfaatan teknologi digital, inovasi layanan koperasi, serta penguatan kapasitas pengelola dalam mendorong kinerja keuangan anggota. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian eksplanatori. Objek penelitian adalah koperasi yang telah menjalankan aktivitas usaha berbasis layanan anggota. Data penelitian diperoleh melalui metode survei dengan menggunakan kuesioner yang disebarkan kepada 120 responden yang merupakan anggota koperasi. Teknik analisis data yang digunakan adalah Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS) untuk menguji hubungan antar variabel dalam model penelitian. Hasil penelitian menunjukkan bahwa transformasi digital berpengaruh positif dan signifikan terhadap peningkatan daya saing koperasi. Selain itu, daya saing koperasi juga terbukti memiliki pengaruh signifikan terhadap peningkatan kinerja keuangan anggota. Temuan lainnya menunjukkan bahwa pemanfaatan teknologi digital mampu meningkatkan efisiensi layanan koperasi, memperluas akses pasar, serta memperkuat sistem pengelolaan keuangan anggota secara lebih transparan dan akuntabel. Secara teoritis, penelitian ini memberikan kontribusi dalam pengembangan literatur mengenai transformasi digital dalam organisasi koperasi dan hubungannya dengan peningkatan kinerja ekonomi anggota. Secara praktis, hasil penelitian ini memberikan implikasi bagi pengelola koperasi dan pembuat kebijakan untuk mendorong penerapan transformasi digital sebagai strategi dalam meningkatkan daya saing dan keberlanjutan koperasi di era ekonomi digital
ANALYSIS OF INTERNAL AND EXTERNAL FACTORS ACCOUNTABILITY OF VILLAGE FUND MANAGEMENTSurvey of all villages in Kulon Progo Regency Yogyakarta Special Region (DIY) Bambang Jatmiko; Androw Henky Fernanda; Titi Laras
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 10 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

The purpose of this study is to test and empirically demonstrate the following: a) The impact of internal factors on village fund management in every village within Kulon Progo Regency, Special Region of Yogyakarta; b) The impact of external factors on village fund management in every village within Kulon Progo Regency, Special Region of Yogyakarta. Regarding the issues with this study, Sri Sultan Hamengkubuwono IX, the Governor of DIY, voiced his concern about the rising number of fraud cases that are taking place in the villages of Kulon Progo Regency, DIY, citing antarnews.com (2019). Enhancing village administration is necessary to raise the integrity of village governance and, in the end, provide accountability for the best possible use of community funds. What is this researcher's. This study employs a survey methodology using a questionnaire as a tool. Purposive sampling, or sampling with specific considerations and no generalizations, is used in the side technique. Purposive sampling was used to pick 122 village apparatus respondents for the sampling, and Statistical Product and Service Solutions (SPSS) v.22 software was used to handle the data. This study's findings demonstrate that: a) village officials, apparatus competency, internal control systems, and organizational commitment of the village government are internal factors that positively impact the accountability of village fund management in all villages of Kulon Progo Regency, Special Region of Yogyakarta; b) community participation is an external factor that positively influences the accountability of village fund management in all villages of Kulon.
Pengaruh Flypaper Effect, Pendapatan Asli Daerah (PAD) dan Produk Domestik Regional Bruto (PDRB) Terhadap Belanja Daerah (Studi Empiris pada Provinsi di Indonesia Tahun 2014-2016) Pradipta, Woro Tiyas; Jatmiko, Bambang
Reviu Akuntansi dan Bisnis Indonesia Vol. 2 No. 2 (2018): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.020230

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Pendapatan Bagi Hasil (DBH), Pendapatan Daerah (PAD), Produk Domestik Regional Bruto (PDRB) dan efek flypaper terhadap pengeluaran lokal. Metode yang digunakan dalam penelitian ini adalah metode deskriptif yang bertujuan untuk membuat deskripsi fakta yang sistematis, faktual, dan akurat. Penelitian ini bersifat kuantitatif dan sampelnya adalah 32 Provinsi di Indonesia. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan perangkat lunak Solusi Produk dan Layanan Statistik (SPSS). Hasil penelitian ini menunjukkan bahwa Dana Alokasi Khusus (DAK), Pendapatan Bagi Hasil (DBH), Pendapatan Daerah (PAD) berpengaruh positif terhadap pengeluaran daerah. Tetapi DAU dan PDRB tidak berpengaruh pada pengeluaran lokal. Pengaruh PAD terhadap pengeluaran lokal lebih besar dari pada pengaruh DAU, DAK, dan DBH secara simultan terhadap pengeluaran lokal, sehingga tidak ada fenomena efek flypaper di Provinsi Indonesia pada periode 2014-2016. Ini menunjukkan bahwa Ini menunjukkan bahwa pemerintah provinsi mandiri dalam keuangannya dengan tidak bergantung pada pemerintah pusat.
Peran Pemoderasi Locus of Control dan Pengetahuan Manajemen Biaya Terhadap Kinerja Manajerial Kinanti, Kurnia Diah; Jatmiko, Bambang; Utami, Tiyas Puji
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.16963

Abstract

Latar Belakang: Partisipasi penganggaran merupakan salah satu bidang penelitian mengenai perilaku dalam akuntansi manajemen yang paling komprehensif. Guna peningkatan kinerja manajerial sebuah perusahaan, partisipasi penganggaran merupakan hal yang krusial untuk dipahami oleh bawahannya.Tujuan: memberikan bukti empiris peran pemoderasi dari locus of control dan pengetahuan manajemen biaya pada pengaruh partisipasi penganggaran terhadap kinerja manajerial pada perusahaan manufaktur di Kota Tangerang.Metode Penelitian: Penelitian ini menggunakan sampel 38 manajer perusahaan manufaktur di Kota Tangerang dengan kriteria manajer tingkat menengah dan manajer tingkat bawah. Data diolah menggunakan model Partial Least Square (PLS). Hasil Penelitian: Hasil penelitian didapatkan bahwa locus of control tidak memoderasi pengaruh partisipasi penganggaran terhadap kinerja manajerial, sedangkan hasil berbeda untuk variabel pengetahuan manajemen biaya.Keterbatasan Penelitian: Kecilnya scope pengambilan sampel merupakan keterbatasan dari penelitian ini, karena hanya dalam ruang lingkup perusahaan manufaktur yang ada di Tangerang. Keaslian/Novelty Penelitian: Penelitian ini menambahkan variabel pengetahuan manajemen biaya dan locus of control untuk menutupi kesenjangan penelitian sebagai variabel pemoderasi, selanjutnya penelitian ini juga dilakukan di perushaaan manufaktur.
Operational Efficiency and Risk Management: Implications for the Financial Performance of the Jakarta Regional Development Bank Bambang Jatmiko
Neo Journal of economy and social humanities Vol 4 No 1 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i1.270

Abstract

This study aims to analyse the factors that affect the Return on Equity (ROE) at the Jakarta Regional Development Bank (BPD) during the period 2017Q1–2024Q4. Using a multiple regression approach, the variables tested included BOPO (Operating Costs to Operating Income), NPLs (Non-Performing Loans), LDR (Loan to Deposit Ratio), and Reserve Requirements (Minimum Required Current Accounts). The regression results showed that BOPO and NPL had a significant negative influence on ROE, while LDR and reserve requirement had a significant positive influence. This regression model has an R-squared of 0.9570, which indicates that almost 96% of the variation in ROE can be explained by the variables studied. This research confirms that operational efficiency and credit risk management are very important in increasing bank profitability. Therefore, it is recommended that BPD DKI Jakarta focus on reducing operational costs, strengthening credit risk management, and managing balanced liquidity to maximize ROE. These findings provide practical insights for strategic policy making in improving the financial performance of regional development banks in Indonesia.
THE INFLUENCE OF FINANCIAL LITERACY INTEGRATION AND ORGANIZATIONAL DIVERSITY ON MSME DEVELOPMENT THROUGH INNOVATION CAPABILITY AS AN INTERVENING AND EXTERNAL ENVIRONMENTAL SUPPORT AS A MODERATION IN KULONPROGO Bambang Jatmiko
MANAGER: Journal of Management and Administration Science Vol. 4 No. 3 (2026): MANAGER: Journal of Management and Administration Science, April 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/manager.v4i3.1414

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the regional economy, but in Kulon Progo Regency they still face obstacles, namely low financial literacy and management of organizational diversity. Data from the Cooperatives and SMEs Office shows that around 62% of MSMEs do not have standard financial records and only 48% are able to develop product innovations sustainably. This phenomenon has an impact on low competitiveness and business growth. This study aims to test and empirically prove the effect of the integration of financial literacy and organizational diversity on the development of MSMEs through innovation capabilities as an intervening variable and external environmental support as a moderating variable. The research method uses a quantitative approach with a survey method. The population in this study is all MSMEs including (culinary, crafts, trade, and services) with a total of 1300 MSMEs. While the sample in the study uses the Slovin formula, the number of samples is 306 MSMEs. The results of the study indicate that financial literacy and organizational diversity have a positive and significant effect on innovation capabilities. Innovation capability has been shown to mediate this influence on MSME development. Furthermore, external environmental support strengthens the relationship between innovation capability and MSME development. The theoretical implications of this study enrich the literature related to the integration of internal and external factors in MSME development. Practically, the research results provide recommendations for local governments to improve financial literacy training and create a business ecosystem that supports MSME innovation.
PENGARUH LITERASI KEUANGAN, KEBERAGAMAN ORGANISASI, DAN AKUNTANSI MANAJEMEN STRATEGIS TERHADAP PENGEMBANGAN UMKM BERKELANJUTAN DI KULONPROGO DENGAN ORIENTASI GREEN ECONOMY SEBAGAI VARIABEL MODERATING Bambang Jatmiko; Alek Murtin; Titi Laras; Muhammad Zainal Abidin; Fahri Sibua; Sinta Febriani; Jati Kurnia Sandy; Iswaara Sukma Windhyakirana
Journal of Innovation Research and Knowledge Vol. 5 No. 9 (2026): Februari 2026
Publisher : Bajang Institute

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian nasional dengan kontribusi lebih dari 60% terhadap Produk Domestik Bruto (PDB) dan menyerap sekitar 97% tenaga kerja nasional. Namun, secara umum UMKM masih menghadapi persoalan rendahnya literasi keuangan, lemahnya praktik akuntansi manajemen, serta belum optimalnya pengelolaan keberagaman organisasi. Data nasional menunjukkan bahwa lebih dari 70% UMKM belum menyusun laporan keuangan secara memadai, sementara tingkat literasi keuangan pelaku UMKM masih berada di bawah 40%. Pada konteks lokal, UMKM di Kabupaten Kulonprogo juga menghadapi tantangan serupa, ditambah dengan tuntutan penerapan prinsip green economy seiring meningkatnya kesadaran konsumen dan kebijakan pembangunan berkelanjutan daerah. Permasalahan utama penelitian ini adalah belum optimalnya pengembangan UMKM berkelanjutan yang disebabkan oleh rendahnya literasi keuangan, kurangnya pemanfaatan keberagaman organisasi sebagai aset strategis, serta terbatasnya penerapan akuntansi manajemen strategis, khususnya dalam mendukung orientasi green economy. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, keberagaman organisasi, dan akuntansi manajemen strategis terhadap pengembangan UMKM berkelanjutan di Kulonprogo, dengan orientasi green economy sebagai variabel moderating. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap pelaku UMKM di Kabupaten Kulonprogo. Data primer dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) untuk menguji pengaruh langsung dan efek moderasi. Hasil penelitian menunjukkan bahwa literasi keuangan, keberagaman organisasi, dan akuntansi manajemen strategis berpengaruh positif dan signifikan terhadap pengembangan UMKM berkelanjutan. Selain itu, orientasi green economy terbukti mampu memperkuat hubungan antara ketiga variabel independen tersebut dengan pengembangan UMKM berkelanjutan. Implikasi penelitian ini menegaskan pentingnya penguatan literasi keuangan, pengelolaan keberagaman organisasi, serta penerapan akuntansi manajemen strategis yang berorientasi lingkungan sebagai strategi kunci dalam mendorong keberlanjutan UMKM, khususnya di tingkat daerah.
Co-Authors AA Sudharmawan, AA Ahmad Rizal Solihudin Alek Murtin Androw Henky Fernanda Anwar, Misbahul Astoto, Andrea Astuti, Rini Juni Audia, Mellyanda Febrina Cintawati, Handarini Citra, Clara Kartika Buana Cungki Kusdarjito Deny Ismanto desy wulandari Dwiwiwarno, Titiop Edukasih Wawuru Eliza Damayanti Evi Gusmayanti Fahri Sibua Gumelar, Bagus Handi Yuniar Lestiawan Haya, Berliana Sofia Huda, Muhammad Choirul Ismanto, Deny Iswaara Sukma Windhyakirana Iswaara Sukma Windhyakirana Jati Kurnia Sandy Jati Kurnia Sandy Kinanti, Kurnia Diah Kurnia Diah Kinanti Kusdarjito, Cungki Ladiva, Siti Lestari, Puji Luthfiana, Della Nanda Machmuddah, Zaky Misbahul Anwar Muhammad Budi Setiawan Muhammad Zainal Abidin Nabiel Arieq Gibran Nadia Nadia Nano Prawoto Nugroho, Ardiansyah Wahyu Nuri, Wahyu Nurwijayanti Parwoto, Parwoto Poppy Laksita Rini Pradipta, Woro Tiyas Priyatono, Margo Qomariyah, Siti Qomariyah Raharti, Rini Rahmi, Mustika Rutha Mathilde Santana Sinta Febriani Siti Qomariyah Sukardi Sukardi Sukardi Suryo Pratolo Titi Laras Titi Laras Titi Laras Titi Laras Tiyas Puji Utami Tri Nugroho, Fransiskus Joki Hartono Utami, Tiyas Puji Wicaksono, Ilham Gilar Yaqin, Addinul