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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Indonesia Sosial Sains Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Analisis Bisnis Ekonomi
Sunarmo, Agus
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Aerospace Engineering Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Nursing Physics Social Sciences Other

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Pengaruh Orientasi Kewirausahaan dan Sistem Informasi Akuntansi Menggunakan Startegi Bisnis Sebagai Variabel Moderasi Pada UKM Kabupaten Banyumas Widianingsih, Rini; Sunarmo, Agus
Jurnal Indonesia Sosial Sains Vol. 3 No. 12 (2022): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v3i12.752

Abstract

The purpose of this study was to determine and analyze the effect of entrepreneurial orientation and accounting information systems on SME performance and the role of business strategy in moderating the effect of entrepreneurial orientation and accounting information systems on SME performance in . Banyumas Regency Government to determine and analyze the area. This research method is a survey with data analysis techniques using moderate regression analysis. As a result of this study, entrepreneurial orientation and accounting information systems have a positive effect on SME outcomes, and business strategy does not strengthen the effect of entrepreneurial orientation on outcomes, and business strategy strengthens the effect of accounting information systems on SME outcomes. in the government of Banyumas.
IMPLEMENTASI BRINETS TERHADAP KINERJA PEGAWAI DENGAN PERCEIVED ENJOYMENT DAN COMPUTER PLAYFULNESS SEBAGAI VARIABEL MODERATING Widianingsih, Rini; Primasari, Dona; Sunarmo, Agus
Jurnal Analisis Bisnis Ekonomi Vol 15 No 1 (2017)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v15i1.998

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem informasi online BRI(BRINETS) terhadap kinerja karyawan dengan perceived enjoyment and computer playfulness sebagaivariabel moderating. Penelitian ini merupakan penelitian empiris dengan teknik sampling sensus. Datadiperoleh dari 38 responden karyawan PT. BRI Banyumas. Data diolah dengan menggunakan SPSS. Hasilpengujian hipotesis menunjukkan bahwa semua hipotesis diterima. Hasil pengujian hipotesis pertama dankedua menunjukkan bahwa penerapan sistem informasi online BRI (BRINETS) berpengaruh terhadapkinerja karyawan, dan perceived enjoyment and computer playfulness dapat memoderasi pengaruhpenerapan sistem informasi online BRI (BRINETS) terhadap kinerja karyawan
Implementasi Software Akuntansi Pemerintah Daerah terhadap Kinerja Organisasi Pemerintah Kabupaten Banyumas dengan Computer Anxiety sebagai Variabel Moderating Widianingsih, Rini; Sunarmo, Agus; Chriswanto, Chriswanto
Jurnal Analisis Bisnis Ekonomi Vol 15 No 2 (2017)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v15i2.1844

Abstract

Penelitian untuk menguji pengaruh implementasi software akuntansi pemerintah terhadapkinerja organisasi dengan computer anxiety sebagai variabel moderating, merupakan studi empirisdengan mail survey sebagai teknik pengumpulan data sampel melalui penyebaran kuesioner danmendatangi langsung wilayah sampel yang dapat dijangkau (personally administered questionnaire).Data diperoleh dari 98 responden pegawai pemerintah Kabupaten Banyumas. Data diolah menggunakanprogram SPSS versi 17.0. Hasil penelitian menunjukkan bahwa: (1) implementasi software akuntansipemerintah tidak signifi kan berpengaruh terhadap kinerja organisasi, dan (2) computer anxiety terbuktisebagai variabel moderating yang memoderasi pengaruh implementasi software akuntansi pemerintahterhadap kinerja organisasi.
PROFESIONAL AUDIT DAN ETIKA KERJA TERHADAP TINDAKAN WHISTLEBLOWING Magfiroh, Siti; Sunarmo, Agus; Primasari, Dona
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v16i2.2619

Abstract

The long-term goal of this research is to contribute to the theory and be a material consideration and policy for management in quality human resources and develop various strategies that are able to develop factors that influence whistleblowing actions and for the development of accounting science in the auditing field. Data collection in this study was carried out by distributing questionnaires through distribution or direct delivery to internal auditors in the banking industry who were respondents in Banyumas Regency which was also a population. This study aims to examine the antecedents consisting of professional auditors and work ethics that influence the act of carrying out auditors' whistleblowing. The sampling technique in this study using the census technique. While for data analysis using Statistical Product and Service Solution (SPSS) version 25.00 with multiple linear regression programs. The results of the study show that acceptance of the proposed hypothesis is that the auditor's professional variables and work ethics are proven to influence the actions of conducting auditors' whistleblowing.
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.
Peran Digitalisasi dalam Pengembangan UMKM di Kabupaten Banyumas: Sebuah Systematic Literature Review Sugiarto, Sugiarto; Sunarmo, Agus; Faturokhman, Agus; Farida, Yusriyati Nur
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (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.2025.4.2.19502

Abstract

Digitalization has become one of the key strategies in the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, including in Banyumas Regency. Digital transformation is believed to enhance competitiveness, operational efficiency, market access, and business sustainability of MSMEs. This study aims to systematically review the role of digitalization in MSME development, with a specific focus on the regional context of Banyumas Regency. This research employs a Systematic Literature Review (SLR) method following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Scientific articles were collected from national and international databases, including SINTA, Google Scholar, Scopus, and Web of Science, published between 2019 and 2024. The results indicate that digitalization plays a significant role in improving MSME marketing performance, financial management efficiency, financial inclusion, and business resilience. However, the implementation of digitalization still faces several challenges, such as limited digital literacy, inadequate technological infrastructure, and insufficient institutional support. These findings are expected to provide insights for local governments, academics, and MSME practitioners in formulating digital-based MSME development policies and strategies in Banyumas Regency.
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 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 Yusriyati Nur Farida