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Achieving Supply Chain Performance during the Covid-19 Pandemic: Antecedent Studies and the Important Role of Supply Chain Agility Sujatmika, Sujatmika; Pratondo, Katon; Indrianto, Anggraeni Pratam; Kusmantini, Titik; Pohan, Aufi Rahmanti
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.2630

The COVID-19 pandemic seriously threatens the sustainability of a business by affecting its supply chain. To address business continuity in the future, companies need to develop their strategies through supply chain agility. Supply chain agility is largely determined by three influencing factors, namely strategic resources, learning orientation, and technology orientation. This study has involved 120 SMEs (Small Medium Enterprises) in Yogyakarta. The data has been processed using PLS-SEM. The results of this study found that strategic resources have a positive effect on supply chain agility, learning orientation has a positive effect on supply chain agility, technology orientation has a positive effect on supply chain agility, and supply chain agility has a positive effect on business performance.

Community Perceptions of the Progo River Sand and Stone Mining Activities in Yogyakarta (Study in the Communities of Sendangagung Village, Minggir, Sleman Yogyakarta) Djaja, Sylvia Indah; Sujatmika, Sujatmika; Kusharyanti, Kusharyanti
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2850

This research aims to determine the perceptions of people living in mining areas regarding the impacts of sand and stone mining activities on the Progo River, Yogyakarta. This research uses a qualitative type with a case study method. Primary data collection was carried out by interviews as well as observations and supporting documents or literature for secondary data. Sand and stone mining activities in the Progo River using heavy equipment by individuals and companies under the pretext of normalizing river flow after the eruption of Mount Merapi based on Decree Number 284 of 2011. This regulation has been misunderstood by various parties, which has given rise to uncontrolled sand mining. One example of mining that caused community rejection occurred in Sendangagung Village, especially the Jomboran, Pundak Wetan and Wiyu areas of Yogyakarta. Researchers found that the community rejected mining because the community had the perception that mining companies took it with heavy equipment without paying attention to the preservation of the land and the environment, which resulted in land degradation, landslides, air pollution and water pollution. Apart from that, the community questions the legitimacy of the government in issuing non-transparent mining permits.

Pengaruh Transparansi, Akuntabilitas Dan Partisipasi Masyarakat Terhadap pengelolaan Dana Desa. Wulandari, Nimas Ayu; Sujatmika, Sujatmika
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 3 No. 1 (2024): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v3i1.814

This research aims to examine the influence of transparency, accountability and community participation on village fund management in all villages in Sampung District, Ponorogo Regency. This research uses a quantitative approach which is collected through primary data in the form of questionnaires distributed to respondents. The sampling method used considerations from researchers, so that 60 respondents were obtained, namely village officials consisting of the Village Head, Village Secretary, Head of Financial Affairs, Head of Administrative and General Affairs, and Head of Planning Affairs, each of whom was adapted to the Village Government Organizational Structure. The analysis technique in this research uses multiple linear regression analysis. The results of this research show that transparency, accountability, community participation have an influence on village fund management.

Achieving Supply Chain Performance During the Covid-19 Pandemic: Antecedent Studies and the Important Role of Supply Chain Agility Sujatmika, Sujatmika; Pratondo, Katon; Indrianto, Anggraeni Pratam; Kusmantini, Titik; Pohan, Aufi Rahmanti
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.2630

The COVID-19 pandemic seriously threatens the sustainability of a business by affecting its supply chain. To address business continuity in the future, companies need to develop their strategies through supply chain agility. Supply chain agility is largely determined by three influencing factors, namely strategic resources, learning orientation, and technology orientation. This study has involved 120 SMEs (Small Medium Enterprises) in Yogyakarta. The data has been processed using PLS-SEM. The results of this study found that strategic resources have a positive effect on supply chain agility, learning orientation has a positive effect on supply chain agility, technology orientation has a positive effect on supply chain agility, and supply chain agility has a positive effect on business performance.

Community Perceptions of the Progo River Sand and Stone Mining Activities in Yogyakarta (Study in the Communities of Sendangagung Village, Minggir, Sleman Yogyakarta) Djaja, Sylvia Indah; Sujatmika, Sujatmika; Kusharyanti, Kusharyanti
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2850

This research aims to determine the perceptions of people living in mining areas regarding the impacts of sand and stone mining activities on the Progo River, Yogyakarta. This research uses a qualitative type with a case study method. Primary data collection was carried out by interviews as well as observations and supporting documents or literature for secondary data. Sand and stone mining activities in the Progo River using heavy equipment by individuals and companies under the pretext of normalizing river flow after the eruption of Mount Merapi based on Decree Number 284 of 2011. This regulation has been misunderstood by various parties, which has given rise to uncontrolled sand mining. One example of mining that caused community rejection occurred in Sendangagung Village, especially the Jomboran, Pundak Wetan and Wiyu areas of Yogyakarta. Researchers found that the community rejected mining because the community had the perception that mining companies took it with heavy equipment without paying attention to the preservation of the land and the environment, which resulted in land degradation, landslides, air pollution and water pollution. Apart from that, the community questions the legitimacy of the government in issuing non-transparent mining permits.

Pengaruh Literasi Keuangan, Pengetahuan Investasi, dan Kemajuan Teknologi Terhadap Minat Investasi Mahasiswa pada Pasar Modal Auwidad, Riskiya; Sujatmika, Sujatmika
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17284

The purpose of this study is to determine how financial literacy, investment knowledge, and new technological developments impact students' investment interest in the capital market. This study is a quantitative type that uses hypothesis testing and multiple linear regression analysis.The population of this study were students from the Accounting Department, Faculty of Economics & Business, UPN “Veteran” Yogyakarta Class of 2021, 2022 and 2023. The sampling technique used was random sampling, with a sample size of 110 students. The primary data for this study were respondents' answers to the questionnaire, which were processed using the SPSS version 25 program. The results based on the t-test (partial) showed that knowledge about investment and finance influenced students' investment interest. While technological advances did not affect students' desire to invest.

TRANSFORMASI PRAKTIK AKUNTANSI BERBASIS TEKNOLOGI PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) (STUDI BIDANG USAHA COFFEE SHOP DI KABUPATEN PURWOREJO) Hadyan, Krisna Ikhsan; Zuhrotun, Zuhrotun; Sujatmika, Sujatmika
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6512

ini bertujuan untuk menggambarkan transformasi praktik akuntansi berbasis teknologi pada Usaha Mikro, Kecil, dan Menengah (UMKM) coffee shop di Kabupaten Purworejo. Penelitian menggunakan pendekatan deskriptif kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi langsung, dan dokumentasi terbatas terhadap enam pelaku UMKM coffee shop yang terlibat langsung dalam pencatatan keuangan usaha. Analisis data dilakukan menggunakan analisis tematik yang mengacu pada tahapan analisis data kualitatif menurut (Creswell Poth, 2023), meliputi pengorganisasian data, pengkodean, pengembangan tema, dan interpretasi makna. Hasil penelitian menunjukkan bahwa transformasi praktik akuntansi digital pada UMKM coffee shop berlangsung secara bertahap, yang tercermin dalam peralihan dari pencatatan manual menuju penggunaan aplikasi digital sederhana sesuai dengan kebutuhan dan pengalaman pelaku usaha. Praktik pencatatan keuangan yang diterapkan menunjukkan variasi, baik dalam bentuk pencatatan manual, penggunaan aplikasi pencatatan sederhana, maupun pemanfaatan sistem POS. Meskipun pencatatan digital membantu pelaku usaha dalam mengelola transaksi harian, sebagian besar UMKM belum menyusun laporan keuangan secara formal sesuai dengan SAK EMKM.

Company Value and Operating Profit Margin in the Energy Sector vs. PTBA vs. PGAS Suryaningrum, Sri; Sahbandi, Juman; Sutoyo, Sutoyo; Sujatmika, Sujatmika
Journal of International Conference Proceedings Vol 8, No 6 (2025): 2025 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i6.4422

This paper aims to provide a benchmark for average company value and operating profit margins in the energy sector. This paper analyzes the average company value and operating profit margin in the energy industry sector from 2021 to 2024 and compares them with those of PT Bukit Asam Tbk (PTBA) and PT Perusahaan Gas Negara Tbk (PGAS). The research method used is descriptive quantitative comparative analysis. Secondary data were obtained from annual financial reports and publications of the Indonesia Stock Exchange for the 2021–2024 period in the energy sector for 191 energy sector companies. The results show that the average company value across the energy sector from 2021 to 2024 was 1.56, while the average company value for PTBA was 1.53 and the average company value for PGAS was 0.69. This indicates that PTBA's company value is almost equivalent to the company value across the energy sector, while PGAS must strive to increase its company value. The average operating profit margin for the entire energy sector is 0.17, while the average operating profit margin for PT BA is 2.55 and the operating profit margin for PGAS is 0.15. This indicates that PTBA's operating profit margin is much larger than the average operating profit margin for the entire energy sector

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