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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Riset Akuntansi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal
Irianto, Bambang Setyobudi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENTINGNYA ALOKASI BIAYA LINGKUNGAN TERHADAP KINERJA LINGKUNGAN DAN PROFITABILITAS PERUSAHAAN Hapsari, Hannisa Rahmadani; Irianto, Bambang Setyobudi; Rokhayati, Hijroh
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29598

Abstract

This study aims to determine the effect of environmental costs on profitability mediated by environmental performance. The population in this study are public companies in Indonesia that participated in PROPER during the 2013-2018 period. The sampling technique uses purposive sampling. The unit of analysis in this study is the company year so that 64 research data are obtained. Data analysis techniques used in this study are simple regression analysis and mediation tests using the Sobel test and path analysis. The results of this study indicate that: (1) Environmental costs have a positive effect on profitability; (2) Environmental costs have a positive effect on environmental performance; (3) Environmental performance has a positive effect on profitability; (4) Environmental performance cannot mediate the relationship between environmental costs and profitability.
The Effect of GCG on Company’s Value Mediated by CSR and Profitability on Banking Companies Alfarisi, Ardhi Aristo; Irianto, Bambang Setyobudi; Putri, Negina Kencono
Riset Akuntansi Keuangan Vol 6, No 2 (2021): JURNAL RAK
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5627

Abstract

The aim of the research was to analyze the effect of GCG on company’s value mediated by CSR and profitability. The independent variable was GCG; The mediating variable were CSR and profitability; while the dependent variable was company value. Banking companies listed in the Indonesia Stock Exchange in 2015-2017 were sampled. Purposive random sampling was applied to 120 sampled companies verified and simple linier regression analysis to test the hypothesis of the research. This research found that the GCG positively and significantly affect the CSR, CSR positively and significantly affect the profitability, profitability positively and significantly affect the company value and GCG positively and significantly affect the company value.
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.
THE EFFECT OF GCG ON COMPANY’S VALUE MEDIATED BY CSR AND PROFITABILITY ON BANKING COMPANIES Alfarisi, Ardhi Aristo; Irianto, Bambang Setyobudi; Putri, Negina Kencono
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5712

Abstract

The aim of the research was to analyze the effect of GCG on company’s value mediated by CSR and profitability. The independent variable was GCG; The mediating variable were CSR and profitability; while the dependent variable was company value. Banking companies listed in the Indonesia Stock Exchange in 2015-2017 were sampled. Purposive random sampling was applied to 120 sampled companies verified and simple linier regression analysis to test the hypothesis of the research. This research found that the GCG positively and significantly affect the CSR, CSR positively and significantly affect the profitability, profitability positively and significantly affect the company value and GCG positively and significantly affect the company value.
Pengaruh Pengelolaan Keuangan, Pengalaman Keuangan, Tingkat Pendidikan dan Pengetahuan Akuntansi terhadap Kinerja Manajerial UMKM Di Kabupaten Pemalang Melda, Bethari Sherawaly; Irianto, Bambang Setyobudi; Ulfah, Permata; Pratiwi, Umi
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
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.2025.4.1.17001

Abstract

This study aims to determine the influence of financial management, financial experience, education level, and accounting knowledge of MSMEs in Pemalang Regency. The population in this study is MSME players in Pemalang Regency, Central Java Province. The sample selection in this study used purposive sampling, and there were 100 MSMEs. Based on the results of the study, it shows that: (1) financial management has a positive effect on the managerial performance of MSMEs; (2) Financial experience does not have a positive effect on the managerial performance of SMEs; (3) Educational level does not have a positive effect on the managerial performance of SMEs; (4) Accounting knowledge has a positive effect on the managerial performance of SMEs.
Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik Saputro, Fajar; Irianto, Bambang Setyobudi; Herwiyanti, Eliada
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): December 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2016.1.2.301

Abstract

Budgets implementation of local goverment in Indonesia has always been a concern of stakeholders, the budget accuration phenomenon is one of them. Local budgets implementation in Indonesia always produce SILPA, namely the excess of budget with the realization, the facts indicate inaccuracies of local budget implementation. This research was conducted in order to empirically demonstrate the role of external pressures, environmental uncertainty, organizational commitment and budget quality of budget accuracy.The research method uses quantitative methods with explanatory approach, data collection conducted by using questionaire and distributed to echelon 4 officials who involved in planning, implementating, monitoring, controling and evaluating of budget in Cilacap local goverment, use purposive sampling methode to get research sample and using Warp PLS 0.4 as a test tool statistics. The results showed that external pressure and environmental uncertainty has a negative significant effect on budget accuracy and commitment of the organization and budget quality has a positive significant effect on budget accuracy.This study contributes to local governments to improve budget accuracy by optimizing the organizational commitment and budget quality, and also raise awareness in light of external and environmental uncertainty wisely. Another contribution is that this study provides academic benefits for the development of theory in public sector accounting.
ANALYSIS OF THE READINESS OF MSMEs ACTORS IN THE IMPLEMENTATION OF SAK EMKM IN PURWOKERTO Ardiana, Riyan; Irianto, Bambang Setyobudi; Srirejeki, Kiky
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.298 KB) | DOI: 10.20884/1.sar.2019.4.2.2468

Abstract

This study aims to analyze the influence of attitude, subjective norms, perceived behavioral control, and awareness on the intentions of MSMEs actors in the readiness of MSMEs actors in the implementation of SAK EMKM. The population in this study was all MSMEs in Purwokerto. This study used Theory of Planned Behavior with the addition of one variable, namely awareness. The research data was obtained directly from respondents through a questionnaire with disproportionate stratified random sampling technique and quantitative approaches of Partial Least Square (PLS). The results of this research indicate that the attitude and perceived behavioral control significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Subjective norms and awareness did not significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Intention significantly influence on the readiness of MSMEs actors in the implementation of SAK EMKM.
PERANAN STATISTIK DALAM BIDANG AKUNTANSI (PENDEKATAN TEKNIK SAMPLING AUDIT OLEH AUDITOR) Aziz, Abdul; Dimyati, Novika; Wiguna, M. Wisnu Kusuma; Irianto, Bambang Setyobudi
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.2023.2.2.10750

Abstract

This paper explains the role of statistics in the field of accounting, especially the approach to audit sampling techniques by auditors. There are two sample sizes through the application of a statistical and non-statistical based formula. The application of a statistical-based sample size was carried out using a random selection method with the help of the Ms application. Excel (Index Formula, Rand Formula, and Rank Formula) applied to the "random item" data group. Meanwhile, non-statistical based sample size is applied to the "quantitative item" and "qualitative item" data groups. The sampling process was carried out on 1,011 inventory data with an inventory value of Rp. 7,502,701,074,-. The results show that the combination of applying sample sizes based on statistics "random selection" and non-statistics "qualitative and quantitative items" is able to produce a sample size of 66% of the total population of data tested.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, LEVERAGE DAN LIKUDITAS TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL KONTROL Ilya, Rara Rahmadani; Sugiarto, Sugiarto; Lestari, Puji; Irianto, Bambang Setyobudi
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.2024.3.1.12789

Abstract

This study aims to analyze the effect of corporate social responsibility, company size, sales growth, leverage, liquidity on firm value with profitability as the control variable, using a quantitative approach with the research population being non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period totaling 135 companies. The sampling technique obtained Analyzed using multiple linear analysis regression tests through IBM SPSS 26. Based on the results of data analysis found that: 1) Corporate social responsibility has no effect on firm value, 2) Company size has no effect on firm value, 3) Sales growth has no effect on firm value, 4) Leverage has a negative effect on firm value, 5) Likuditas has no effect on firm value. The implication of the research is that in an effort to increase the value of the company, company management can continue to pay attention to managing its debt properly in order to generate profits. In addition, it is hoped that the results of this study can be used as material for consideration for management, investors or other interested parties in making investment decisions and policies so as to produce optimal investment and in assessing the value of a company.
Co-Authors Abdul Aziz Alfarisi, Ardhi Aristo Ameliana, Voni Adita Ardiana, Riyan Dimyati, Novika Eliada Herwiyanti Hapsari, Hannisa Rahmadani Hijroh Rokhayati, Hijroh Ilya, Rara Rahmadani Kiky Srirejeki, Kiky Melda, Bethari Sherawaly Negina Kencono Putri Permata Ulfah, Permata PUJI LESTARI Saputro, Fajar Sugiarto S Suparlinah, Irianing Umi Pratiwi, Umi Wiguna, M. Wisnu Kusuma