Articles
<![CDATA[Factors Affecting Business Continuity In The Smes Sector ]]>
<![CDATA[Dela Ayu Kaswadi]]>;
<![CDATA[Noor Huda]]>;
<![CDATA[Krisna Puji Rahayu]]>;
<![CDATA[Intania Sari]]>;
<![CDATA[Retno Setyowati]]>;
<![CDATA[Novia Kurniawati]]>;
<![CDATA[Aris Eddy Sarwono]]>
<![CDATA[ International Journal of Science, Technology & Management Vol. 2 No. 5 (2021): September 2021 ]]>
Publisher : <![CDATA[Publisher Cv. Inara ]]>
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DOI: 10.46729/ijstm.v2i5.185
<![CDATA[This study aims to analyze the effect of E-Marketing and Financial Inclusion variables on the sustainability of Lurik Weaving SMEs in Klaten Regency, Central Java. The data source of this research uses primary data sources by using questionnaires. Respondents in this study were Lurik weaving SMEs, totaling 57 SMEs. The sampling technique uses a purposive technique with a convenience approach. The results of the analysis show that the use of the E Marketing strategy can improve the level of sustainability of Lurik Weaving SMEs, while the financial inclusion variable does not have a significant impact on the sustainability of SMEs. In addition, this analysis also uses control variables for the age of SME managers and the length of business of SMEs. The results of the analysis show that the length of business for SMEs can have an impact on the sustainability of SMEs.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MENANGGAPI DAN MENGEVALUASI INFORMASI DALAM AU ]]>
<![CDATA[Aris Eddy Sarwono]]>
<![CDATA[ Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 5 No. 1 (2006): Akuntansi dan Sistem Teknologi Informasi ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
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<![CDATA[Abstract Environmental audit represent applied environment management appliance by corporate world for the facility of to better management to environmental performance of them. Though environmental audit not yet precisely defined, but consensus which progressively expand to express that a number of audit type reside in under coverage terminology. On the contrary emerge some activity which not precisely mould as environmental audit. Some environmental voluntary order specificly have referred as environmental audit but the order likely less supported by corporate world and seen credibility loss. Process to guarantee environmental audit credibility to enthusiastic stakeholders can be conducted constructively assessment of independent eksternal. environmental Audit unic more lay in subject broadness which come within in course of is the, measurement and various date type differ which is collected, than used technique. Keywords: environmental audit; environmental management system; environmental issue; environmental order; standard; corporate world; stakeholders; auditors financial]]>
<![CDATA[AUDIT DATA AKUNTANSI TERKOMPUTERISASI ]]>
<![CDATA[Aris Eddy Sarwono]]>
<![CDATA[ Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 7 No. 1 (2009): Akuntansi dan Sistem Teknologi Informasi ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
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<![CDATA[Abstract Financial statement represent the form of management responsibility to party side of outside company to the financial position and result of company operation of during an specified period (usually one year). Financial statement compiled by pursuant to standard of accountancy and inveterate practice accountancy in the world of accountancy. Accountancy standard published by accountant profession by the name of financial accounting standard. This accountancy Standard is made by reference by all side which is related to financial statement. In course of compilation of financial statement conducted by manual or computerized. When used by the way of manual of hence will be used by documents and accountancy note of like journal, general ledger, trial balance etcetera. When used by computer of hence some note of accountancy and document will becoming not there is because direct processed in computer or saving on form the file. Keywords: audit, financial statement, financial statement standard]]>
<![CDATA[PERAN PERBANKAN DALAM MENGEMBANGKAN SEKTOR USAHA KECIL-MIKRO YANG BERWAWASAN LINGKUNGAN ]]>
<![CDATA[Aris Eddy Sarwono]]>
<![CDATA[ Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 8 No. 1 (2010): Akuntansi dan Sistem Teknologi Informasi ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
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<![CDATA[ABSTRACT The Bank has a role as intermediary in connection with the debtor. Businesses that have a negative impact on the environment will cause un consistence business, which in turn will affect the banks as creditors. Liabilities for environmental management by industry-large and medium scale industries have been regulated in legislation. For banking policy that requires little effort to preserve the micro-environment is also not yet accommodated. Banking policies in order to encourage the debtor to carry out environmental management is also inadequate. Keywords: Bank, industry large and medium scale, environmental.]]>
<![CDATA[ANALISIS SIFAT MACHIAVELLIAN DAN PEMBELAJARAN ETIKA TERHADAP SIKAP ETIS AKUNTAN DAN MAHASISWA AKUNTANSI ]]>
<![CDATA[Triyana - Widyaningrum]]>;
<![CDATA[Aris Eddy Sarwono]]>
<![CDATA[ Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 9 No. 1 (2012): Akuntansi dan Sistem Teknologi Informasi ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
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<![CDATA[ABSTRACT The banking sector has a role in intermediating the relationship with the debtor. Some of that can be done to improve the role of banks in the development of small micro environmentally sound. Provisions for small-micro businesses require to make document management environment to date has not been set. There are provisions for medium and large scale businesses. Banking policy on environmental aspects in order to loan disbursement for the business or industry is still valid only for large and medium scale enterprises. For it is necessary to study how banks can establish policies to ensure the debtor to manage natural resources and the environment well, especially for small businesses Micro. Keywords: Machiavellian, Ethics, Ethical Attitudes, Erating A, Dan Erating B.]]>
<![CDATA[PERANAN AUDITOR INTERNAL DALAM MENINGKATKAN KINERJA MANAJEMEN ]]>
<![CDATA[Cipryana - Wahyuningtyas]]>;
<![CDATA[Aris Eddy Sarwono]]>;
<![CDATA[Djoko - Kristianto]]>
<![CDATA[ Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 10 No. 1 (2014): Akuntansi dan Sistem Teknologi Informasi ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
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<![CDATA[The purpose of this study was to determine the role of internal auditors in improving performance management (case study on service cooperative joint venture (KJUB) Puspetasari. Analysis showed that the role of internal auditors in improving management performance by managers around 302 and under range 98 is internal auditors a very important role. This can be seen from the results of the questionnaire obtained is that the role of internal auditors is very instrumental. overall the elements of the internal control system has implemented well, as evidenced by the existence of organizational structures that separate functional responsibilities explicitly, the authorization system and good recording, sound practices, and competent employees who have performed well. so it can be concluded that the role of internal auditors in improving the performance of the Management is very involved. it can be seen from the results of the questionnaires and field analysis of the elements internal control systems Service Cooperative Joint Venture Puspetasari have done well. Keywords: Internal Auditor, Performance Management, Internal Control System]]>
<![CDATA[PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu) ]]>
<![CDATA[Zulaikah Dwi Utami]]>;
<![CDATA[Aris Eddy Sarwono]]>;
<![CDATA[Dewi Saptantinah Puji astuti]]>
<![CDATA[ Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
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<![CDATA[This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a negative effect on the potential for fraud in the management of village fund allocations, the control environment negatively affected the potential for fraud in the management of village fund allocations and the morality of negatively affected devices with potential fraud in managing village fund allocation.]]>
<![CDATA[PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu) ]]>
<![CDATA[Zulaikah Dwi Utami]]>;
<![CDATA[Aris Eddy Sarwono]]>;
<![CDATA[Dewi Saptantinah Puji astuti]]>
<![CDATA[ Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
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<![CDATA[This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a negative effect on the potential for fraud in the management of village fund allocations, the control environment negatively affected the potential for fraud in the management of village fund allocations and the morality of negatively affected devices with potential fraud in managing village fund allocation.]]>
<![CDATA[PENGUKURAN KINERJA KEUANGAN PADA PEMERINTAH DAERAH (Studi Kasus di Kabupaten Kotawaringin Timur) ]]>
<![CDATA[Priola Meilida]]>;
<![CDATA[Aris Eddy Sarwono]]>;
<![CDATA[Dewi Saptantinah Puji Astuti]]>
<![CDATA[ Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 3 (2019): Akuntansi dan Sistem Teknologi Informasi ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
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<![CDATA[The purpose of this study was to analyze the performance of the East Kotawaringin Regency government. This research was conducted at the local government of East Kotawaringin Regency. The type of data used is secondary data.The results of this study address the financial ratios of the decentralization rate of 11.60% in the very low category. The independence ratio of 11.60% falls into the very low category with an Instructive relationship pattern. The dependent ratio is 72.15% in the medium category. The effective ratio of 115.43% belongs to the effective category. An efficient ratio of 90.38% is included in the less efficient category. The growth ratio of 24.34% is in the medium category. The financial performance of the local government of East Kotawaringin Regency can be accessed well when compared to the Districts and Cities in Central Kalimantan Province together with West Kotawaringin and Palangkaraya Districts.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN NGAWI TAHUN ANGGARAN 2014 – 2018 ]]>
<![CDATA[Yogi Kharisma Finky Rahayu]]>;
<![CDATA[Aris Eddy Sarwono]]>;
<![CDATA[Sunarti Sunarti]]>
<![CDATA[ Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi ]]>
Publisher : <![CDATA[Universitas Slamet Riyadi ]]>
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<![CDATA[The purpose of this study is to analyze the level of independence, effectiveness, efficiency, growth and analyze the financial performance of the Ngawi Regency government when compared to other regencies in East Java Province. This research was conducted at the local government of Ngawi Regency. The type of data used is secondary data. The results of this study address the financial independence ratio of 10.57% included in the very low category with an instructive relationship pattern. The effectiveness ratio of 138.46% is included in the very effective category. The efficiency ratio of 100.00% is included in the less efficient category. The growth ratio of 01.06% falls into the very low category. The overall financial performance of the Ngawi Regency government can be said to be moderate because it is not in the good or bad category when compared to the Regencies and Cities in East Java Province.]]>
