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Sunarmo, Agus
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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
PENGARUH PEMBIAYAAN MURABAHAH, INTELLECTUAL CAPITAL, DAN ZAKAT TERHADAP KINERJA KEUANGAN BANK SYARIAH Fatih, Faiz Al; Hatmoko, Haryo Wahyu; Sunarmo, Agus; Faturokhman, Agus
Jurnal Riset Akuntansi Soedirman Vol 3 No 2 (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.2024.3.2.14148

Abstract

This study aims to investigate the influence of murabaha financing, intellectual capital, and zakat on the financial performance of Islamic commercial banks in Indonesia, proxied by Return on Assets (ROA), during 2017-2019. Using secondary data from the annual financial reports of 12 Islamic banks listed by the Financial Services Authority (OJK), the analysis was conducted with multiple linear regression methods. The findings reveal that murabaha financing and intellectual capital significantly influence financial performance, indicating their critical roles in enhancing profitability and operational efficiency. However, zakat was found to have no significant impact on financial performance despite its importance as a manifestation of social responsibility. This study highlights practical implications for Islamic banks to optimize murabaha financing management, develop intellectual capital, and enhance transparency in zakat management to build public trust. Recommendations for regulators include providing incentives for zakat-active banks and encouraging integrated zakat reporting. Future
Telaah Konseptual atas Berbagai Model Pengukuran Earnings Management: Edisi Revisi Suyono, Eko; Sunarmo, Agus; Sugiarto, Sugiarto; Budianto, Roni
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 2 (2022): 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 | Full PDF (496.748 KB) | DOI: 10.32424/1.saap.2022.1.2.7906

Abstract

As explained by Healy and Wahlen (1999), earnings management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying outcomes that depend on reported accounting numbers or to influence contractual outcomes that depend on reported accounting numbers’. Several accounting researchers have proposed models for detecting the earnings management, e.g, Healy model (1985), De Angelo model (1986), Jones model (1991), Industry model (1991), Modified Jones Model (1995), Dechow & Dichev model (2002), Kothari Model (2005), Classification Shifting Model (McVay, 2006), Stubben Model (2010), the new approach model (2011), etc. This study aims to evaluate those of earnings management models, which is the most accurate in measuring earnings management. After comparing those earnings management models, this study concludes that the new approach model is able to overcome the weaknesses in other models, thus, so far it is the most accurate model in measuring the earnings management.
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 FINANCIAL LITERACY, FINANCIAL MANAGEMENT BEHAVIOR, USE OF E-COMMERCE, AND PRODUCT INNOVATION ON MICRO BUSINESS PERFORMANCE IN PURBALINGGA REGENCY Purbajati, Arya Dwi; Pratiwi, Umi; Budiarti, Laeli; Rafinda, Ascaryan; Sunarmo, Agus
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 1 (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.2025.4.1.17344

Abstract

This research aims to analyze the influence of financial literacy, financial management behavior, use of e-commerce, product innovation on the performance of micro businesses in Purbalingga Regency. The research method used is a quantitative approach. The population in this study were all members of the Purbalingga Batik Craftsmen Forum Association, totaling 257 members. The sample in this research were members of the Purbalingga Batik Forum Association who are included in the micro scale category, have a business age of at least 3 years, and have social media to support their business. This research collects data by distributing questionnaires directly to respondents. The data analysis used in this research is multiple linear regression analysis. The conclusion of this research shows that financial literacy and financial management behavior have no effect on the performance of micro businesses in Purbalingga Regency. However, the use of e-commerce and product innovation has an influence on the performance of micro businesses in Purbalingga Regency. The implication of this research is that business performance can increase if business actors increase financial literacy, carry out good financial management behavior, maximize the use of e-commerce to expand markets, and carry out product innovation so that consumers have a variety of choices from the products offered.
TEHNIK MARKETING PRODUK PADA YAYASAN PONDOK PESANTREN Arofah, Triani; Maghfiroh, Siti; Sunarmo, Agus; Purwati, Atiek Sri; Widianingsih, Rini
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): Jurnal Pengabdian Bisnis dan 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.2023.2.2.11340

Abstract

The aim of this community service activity is to transfer information and knowledge to Islamic boarding school managers so that they have marketing technical skills in marketing products. The activity participants consisted of teachers and managers of the Bahrul Uulum Purbalingga Islamic Boarding School Foundation, Central Java. The training method is implemented by providing training, mentoring on marketing techniques and question and answer discussions. It is hoped that the results of the activity will be able to contribute to the Bahrul Uulum Islamic Boarding School in terms of improving skills and usefulness as an alternative source of additional income. Recommendations for further activities include training related to managing cost calculations in making bouquets and other marketing costs.
ANALISIS PERSEPSI PERIVIU TENTANG ASPEK MANDATORY DAN NON-MANDATORY YANG MEMPENGARUHI LKPD YANG BERKUALITAS Indratama, Janitra Yoga; Praptapa, Agung; Sunarmo, Agus
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 (824.259 KB) | DOI: 10.20884/1.sar.2018.3.2.1233

Abstract

This research aims to analyze the reviewer perception of the process of mandatory and non-mandatory aspects that affect the quality of local government financial reports. Mandatory aspect variables according to UU No 15 Tahun 2004 about examination of administration and state financial responsibility, which includes human resources competency, understanding of SAP, adequate disclosures, compliance with laws and regulations and regulations and government internal control system (SPIP) while research data regarding the non-mandatory aspect variables include organizational commitment and organizational culture. The research data was collected by questionnaire which contain structured questions. Populations in this research is 27 OPD in Purbalingga Regency except Sub-district. Sample is selected using census method. Respondents in this study included the Head of OPD and Auditor Inspectorate. The results of this study show that simultaneously the mandatory and non-mandatory aspects significantly influence on quality local government financial reports. Partially mandatory aspects, significantly influence on quality local government financial reports and non-mandatory aspects partially also have a significant effect on quality local government financial reports.
ANALISIS PENERAPAN METODE ONE WAY ANOVA MENGGUNAKAN ALAT STATISTIK SPSS Dewi, Sevita Sari; Ermina, Rizka; Kasih, Veilla Anggoro; Hefiana, Fera; Sunarmo, Agus; Widianingsih, Rini
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.2023.2.2.10815

Abstract

This article describes the statistical procedure for identifying significant differences between groups using one-way analysis of variance. The SPSS statistical programme employs this methodology. In order to ascertain mean differences among three or more independent groups, one-way analysis of variance is employed. This capability enables researchers to ascertain whether at least one group exhibits noteworthy variations. The sequential procedure for utilising the one-factor ANOVA method in SPSS is explicated in this article, encompassing the identification of a suitable model and the interpretation of the outcomes. In light of this, the purpose of this article is to offer researchers and professionals interested in utilising SPSS statistical tools to analyse differences between groups via the one-way ANOVA statistical method with actionable advice.
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, DAN BIAYA OPERASIONAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Pramachningtyas, Aldillah; Faturokhman, Agus; Sunarmo, Agus; Warsidi, Warsidi
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.2024.3.1.12819

Abstract

The purpose of this study is to determine and analyze the effect of profitability, company growth, and operational costs on corporate social responsibility disclosure. The population of this study is mining companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sample of this study was 17 companies obtained using the purposive sampling method. This research data is secondary data obtained through the company's annual report, so that the data obtained during the research period is 102 research data. Data analysis uses panel data regression, descriptive statistics, classical assumption tests, and hypothesis tests. The selection of the panel data regression model was carried out through three tests, namely the chow test, the hausman test, and the muptilier langrange test. There are three types of panel data regression models, namely fixed effect models, common effect models, and random effect models. Based on the testing of chow, hausman, and langrage multiplier, the appropriate regression model is the random effect model. Based on the results of research and data analysis using E-views 10, it is shown that: (1) Profitability has a positive and significant influence on corporate social responsibility disclosure; (2) The Company's growth has a negative and insignificant effect on the disclosure of corporate social responsibility; (3) Operational Costs have a positive and insignificant effect on corporate social responsibility disclosure.
Co-Authors Arofah, Triani Ascaryan Rafinda Atiek Sri Purwati Budianto, Roni Chriswanto Chriswanto, Chriswanto Dewi, Sevita Sari Dona Primasari, Dona Eko Suyono, Eko Ermina, Rizka Fatih, Faiz Al Faturokhman, Agus Fitrijati, Krisnhoe Rachmi Hatmoko, Haryo Wahyu Hefiana, Fera Icuk Rangga Bawono, Icuk Rangga Indah Nuraeni Indratama, Janitra Yoga Kasih, Veilla Anggoro Laeli Budiarti Magfiroh, Siti Permata Ulfah, Permata Pramachningtyas, Aldillah Praptapa, Agung Purbajati, Arya Dwi Rini Widianingsih, Rini Siti Maghfiroh Sugiarto S Suparlinah, Irianing Ulfa, Permata Umi Pratiwi, Umi