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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Adi Widya : Jurnal Pengabdian Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan El-Wasathiya: Jurnal Studi Agama International Journal Of Science, Technology & Management (IJSTM) Akuntansi'45 Research Fair Unisri Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi JURNAL AKUNTANSI DAN BISNIS Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) JAKBS Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Neraca Manajemen, Akuntansi, dan Ekonomi
Aris Eddy Sarwono
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PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL Desy Novitasari; Aris Eddy Sarwono; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.819 KB)

Abstract

This study aims to find evidence about the factors that influence the allocation of capital expenditure budgets in the District and City Governments in Central Java Province. The factors tested in this study are regional own-source revenue, general allocation funds, and special allocation funds with control variables of total assets, surplus / devisit and a comparison between regional own-source revenue and total revenue. The samples in this study were all Regencies and Cities in Central Java Province or 29 Regencies and 6 Cities that issued local government financial reports that were audited by the Supreme Audit Board for the 2014 - 2017 period taken using the Purposive Sampling method. These factors were again tested using panel data regression at a significance level of 5 percent. The results of the study identified that the regional original income variable had no effect on the capital expenditure budget allocation, the general allocation fund variable had a significant positive effect on the capital expenditure budget allocation, while the special allocation fund variable had a significant positive effect on the capital expenditure budget allocation. With a control variable that affects only one, namely the number of assets.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN DENGAN OPINI AUDIT SEBAGAI VARIABEL MODERASI Sunarti Sunarti; Aris Eddy Sarwono; Ade Ira Maya Feni
RESEARCH FAIR UNISRI Vol. 5 No. 1 (2021): RESEARCH FAIR UNISRI
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.577 KB) | DOI: 10.33061/rsfu.v5i1.4549

Abstract

Pemerintah Indonesia dalam mewujudkan transparansi dan akuntanbilitas publik berupaya dengan melakukan tata kelola pemerintahan yang baik atau Good Public Government (GPG). Upaya dalam mewujudkan GPG, pemerintah wajib menyampaikan laporan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik pemda terhadap tingkat pengungkapan laporan keuangan dengan opini sebagai variabel moderasi. Karakteristik pemda yang terdiri dari ukuran aset daerah dan PAD diduga berpengaruh terhadap tingkat pengungkapan. Opini audit sebagat variabel moderasi diduga mampu memperkuat pengaruh karakteristik pemerintah daerah terhadap tingkat pengungkapan. Teknik analisis untuk menguji hipotesis pada penelitian ini menggunakan Metode Analisis Regresi Data Panel. uji asumsi klasik, uji regresi linear berganda, uji statisitik t, uji statistik F, uji koefisien determinasi (Adjusted R2), dan uji regresi moderasi yang dilakukan dengan bantuan software E-views 10. Hasil penelitian menunjukan bahwa ukuran asset daerah dan PAD berpengaruh terhadap pengungkapan yang diperkuat oleh opini audit
PELATIHAN PERPAJAKAN UMKM BERDASARKAN PP 23 TAHUN 2018 Sunarti SE; Aris Eddy Sarwono
Adi Widya : Jurnal Pengabdian Masyarakat Vol 4 No 1a (2020): Adi Widya Special Edition
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v4i1a.3855

Abstract

Bisnis UMKM konvensional maupun online memiliki potensi yang sangat besar dalam perekonomian negara. Berbagai permasalahan dihadapi oleh para pelaku UMKM salah satunya adalah permasalahan mengenai pengelolaan keuangan dan perpajakan mengingat UMKM ini memiliki potensi dan prospek pengembangan yang sangat baik. Peraturan perpajakan berubah sangat dinamis, khususnya peraturan pajak untuk UMKM. Melalui program pengabdian ini, permasalahan akan dipecahkan dengan melakukan pendampingan untuk proses penerapan akuntansi dan perpajakan sederhana pada UMKM.
PENGARUH MOTIVASI, PERSEPSI DAN LAMA PENDIDIKAN TERHADAP MINAT MAHASISWA UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Nanda Estie Yuneriya; Aris Eddy Sarwono; Djoko - Kristianto
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol. 13 No. 1 (2013): Jurnal Ekonomi dan Kewirausahaan : March
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT This study aims to determine whether there is a difference between the interest to follow PPAk student state and private universities. Variable used is the old educational motivation and perception. In this study the object used is UMS and UNISRI for PTS while for PTN is UNS. Of the 55 questionnaires distributed in this study all back in full. From the test results obtained by the Independent sample t test t value 0,914 < 1,96 with a probability of 0,365 results > 0,05 means that there is no difference in interest student to follow PPAk between state and private universities. Although known to the average student interest PTN to follow PPAk higher than student PTS, but it did not prove for real difference between the interest of students to follow PPAk, this is because the student has not entered the real world of work so as not understanding the true benefits of completing PPAk. Keywords: Accounting Professional Education, Motivation, Perception.
DETERMINAN PENDAPATAN ASLI DAERAH PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH Aris Eddy Sarwono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.452 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.978

Abstract

This study aims to determine the factors that affect the Regional Original Income(PAD) in the district/city government in Central Java Province. These factorsinclude regional levies, advertisement taxes, parking taxes, restaurant taxes andland and building rights acquisition fees (BPHTB). This study uses secondarydata. The number of Observed in this study was 76 originating from 19Regencies/Cities in Central Java Province. The research period of this researchis the period 2015-2018. The research method used in this research is panel dataregression analysis with E-views. The results showed that regional levies had anegative and significant effect on PAD, while BPHTB had a significant positiveand significant effect on PAD. The advertisement tax, parking tax, and restauranttax variables have no significant effect on PAD. In addition, this study uses thecontrol variables of population and area. The test results show that thepopulation control variable can control the dependent variable (PAD). A largenumber of residents will increase the amount of PAD obtained by an area, whilethe control variable for area area cannot control the PAD variable. Suggestionsfor further researchers can discuss other factors that affect PAD
ANALISIS DETERMINAN YANG MEMPENGARUHI PENINGKATAN PENDAPATAN ASLI DAERAH DARI SEKTOR PARIWISATA DI WILAYAH SOLO RAYA Wibowo, Equeena Tasya Mukti; Hudi Kurniawanto; Aris Eddy Sarwono
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 10 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i10.5308

Abstract

ABSTRAK Kajian dilakukan berdasarkan Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah di Solo Raya Tahun 2017-2021. Penelitian dilakukan dengan tujuan untuk melihat pengaruh dari kunjungan wisatawan lokal, objek wisata, retribusi objek wisata, hunian hotel, dan restoran terhadap peningkatan Pendapatan Asli Daerah di Solo Raya. Jenis data penelitian ini adalah data kuantitatif dan sumber data adalah data sekunder. Populasi yang diambil yaitu dalam laporan realisasi kunjungan wisatawan lokal, obyek wisata, retribusi obyek wisata, hunian hotel, restoran, serta Pendapatan Asli Daerah dari tahun 2017-2021 di Solo Raya dan sampel sebanyak 35 sampel. Pada tahap analisis data menggunakan teknik analisis data yang meliputi Uji Statistik Deskriptif, Analisis Regresi Linear Berganda, Uji Asumi Klasik, dan Uji Hipotesis. Hasil penelitian secara parsial menunjukkan jumlah kunjungan wisatawan lokal memiliki pengaruh positif dan tidak signifikan pada Pendapatan Asli Daerah di Solo Raya, objek wisata memiliki pengaruh negatif dan tidak signifikan pada Pendapatan Asli Daerah di Solo Raya, retribusi objek wisata memiliki pengaruh negatif dan tidak signifikan pada Pendapatan Asli Daerah di Solo Raya, jumlah hunian hotel memiliki pengaruh positif dan tidak signifikan pada Pendapatan Asli Daerah di Solo Raya, jumlah restoran memiliki pengaruh positif dan signifikan pada Pendapatan Asli Daerah di Solo Raya. Sementara itu, hasil penelitian secara simultan menunjukkan kunjungan wisatawan lokal, objek wisata, retribusi objek wisata, hunian hotel dan restoran memiliki pengaruh signifikan pada Pendapatan Asli Daerah di Solo Raya. Kata kunci: Kunjungan Wisatawan Lokal, Objek Wisata, Retribusi Objek Wisata, Hunian Hotel, Restoran, Pendapatan Asli Daerah ABSTRACT The research was conducted based on the Realization Report of the Regional Revenue and Expenditure Budget in Greater Solo for 2017-2021. The research was conducted with the aim of seeing the effect of local tourist visits, tourism objects, tourism object retributions, hotel occupancy, and restaurants on increasing Regional Original Revenue in Solo Raya. This type of research data is quantitative data and the data source is secondary data. The population taken is in the report on the realization of local tourist visits, tourism objects, tourism object retributions, hotel occupancy, restaurants, and Regional Original Revenue from 2017-2021 in Solo Raya and a sample of 35 samples. At the data analysis stage using data analysis techniques which include Descriptive Statistical Test, Multiple Linear Regression Analysis, Classical Asumi Test, and Hypothesis Test. Partial research results show that the number of local tourist visits has a positive and insignificant effect on Regional Original Revenue in Solo Raya, tourism objects have a negative and insignificant effect on Regional Original Revenue in Solo Raya, tourism object retributions have a negative and insignificant effect on Regional Original Revenue in Solo Raya, the number of hotel occupancy has a positive and insignificant effect on Regional Original Revenue in Solo Raya, the number of restaurants has a positive and significant effect on Regional Original Revenue in Solo Raya. Meanwhile, the results of the study simultaneously show that local tourist visits, tourism objects, tourism object retributions, hotel occupancy and restaurants have a significant influence on Regional Original Revenue in Solo Raya. Keyword : Local Tourist Visit, Tourism Objects, Tourism Object Retribution, Hotel Occupancy, Restaurant, Regional Original Revenue
Pengaruh Sistem Pelaporan, Pengendalian Akuntansi, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Kompetensi Aparatur Sebagai Variabel ModerasI (Studi Kasus Pada BPJS Ketenagakerjaan Se-Eks Karesidenan Surakarta Nisa Ullulfi Nur Azizah; Aris Eddy Sarwono
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the impact of reporting systems, accounting controls, and budget target clarity on the performance accountability of government agencies, with the competency of apparatus as a moderating variable at BPJS Ketenagakerjaan in the former Karesidenan Surakarta region. The research employs a quantitative method. The population consists of BPJS Ketenagakerjaan employees in the former Karesidenan Surakarta region, with a purposive sampling method resulting in a total of 42 respondents. The data used in this study are analyzed using SPSS version 21 software. The study reveals that reporting systems and budget target clarity have a significant positive impact on the performance accountability of government agencies. However, accounting controls have a positive but insignificant impact on performance accountability. The MRA test results show that the competency of apparatus does not function as a moderating variable to strengthen or weaken the relationship between independent and dependent variables.
Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal Dan Budaya Organisasi Terhadap Kinerja Karyawan (Studi Kasus pada Karyawan Bagian Keuangan di UMKM Batu Alam Area Sukoharjo) Budi Santoso; Aris Eddy Sarwono; Dewi Saptantinah PA
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Human resources are the biggest asset in a company. Human resources are one of the sources that determine the success of a company. Therefore, a company is required to set policies well in order to survive. Human resources are planners and active actors in a company. Without human resources, a company will certainly not be able to survive. This research aims to analyze the Influence of Accounting Information Systems, Internal Control, and Organizational Culture on Employee Performance Case Study on Finance Employees at UMKM Batu Alam Sukoharjo Area. This research uses a qualitative descriptive method with a case study approach. The research sample was determined using the Purposive Sampling method. The data collection used is document analysis, questionnaires. The COSO reference is applied by the researcher as the main analysis instrument. The results of this study show that the accounting information system has no effect on employee performance at UMKM Batu Alam Sukoharjo Area. Internal control has no effect on employee performance at UMKM Batu Alam Sukoharjo Area. Organizational culture has a positive and significant effect on employee performance UMKM Batu Alam Sukoharjo area. Accounting information systems, internal controls, and organizational culture have a simultaneous and significant effect on employee performance variables UMKM Batu Alam Sukoharjo area.
Pengaruh Dukungan Keluarga dan Depresi terhadap Kualitas Hidup Lansia di Panti Wreda Widhi Asih Surakarta Aranssa Dwiveronikca Rajagukguk; Marjam Desma Rahadhini; Aris Eddy Sarwono
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 2 No. 4 (2024): OKTOBER : Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v2i4.1241

Abstract

This study aims to describe the conditions and analyze the influence of family support and depression on the quality of life of the elderly at the Widhi Asih Nursing Home in Surakarta. An elderly person is someone who has entered the age of 60 years and over. The elderly are an age group of humans who have entered the final stages of their life. Family support is an important element to motivate the elderly, increase self-confidence, accompany the elderly in meeting their needs and dealing with their problems. The higher the support received from the family, the quality of life will increase. Depression is a mood disorder that affects an individual's feelings, ability to think and ability to carry out daily activities (playing, sleeping and working). This research is a survey study of 15 elderly people at the Widhi Asih Nursing Home in Surakarta. The types of data used are primary and secondary data. Data collection techniques use questionnaires, observation and literature study. The data analysis technique uses the SEM method with the SmartPLS 3 analysis tool. The results of this study show that family support has a positive and significant effect on the quality of life of the elderly and depression has a negative and significant effect on the quality of life of the elderly.
Analisis Kelayakan Finansial Usaha Peternakan Sapi Perah Di Kabupaten Boyolali Dengan Pendekatan Kuantitatif Noviyanti, Diva; Aris Eddy Sarwono; Yannie Asrie Widanti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2857

Abstract

This research aims to analyze the financial feasibility of dairy farming MSMEs in Boyolali Regency. The research objects used are MSME1 and MSME2. MSME1 is a dairy farming business as well as processing processed animal feed products in Kebonarum Village, Boyolali. MSME2 is a dairy and beef cattle farming business in Lawang Village, Boyolali. Data collection techniques use observation and interview methods. The data analysis used is a quantitative method using Net Present Value (NPV), Gross B/C, Net B/C, Internal Rate Return (IRR) and Pay Back Period (PBP). The novelty of this research is that the analysis not only covers the primary dairy farming business, but also its derivative businesses, thereby providing a more comprehensive picture of the business's financial potential. The research results show that the NPV for MSME1 is IDR. 234,285,762.20 and MSME2 amounting to Rp. 677,396,862.08. The Gross B/C value for MSME1 is 1.08 and MSME2 is 1.12. The Net B/C value for MSME1 is 2.245 and MSME2 is 2.247. The IRR value for MSME1 is 28.65% and MSME2 is 33.17%. PBP for MSME1 for 3 years 4 months and MSME2 for 2 years 7 months. Based on the results of this research, it can be concluded that MSME1 and MSME2 are worth running because they can provide long-term benefits. Therefore, investment in dairy farming in Boyolali Regency can be recommended as a promising business opportunity
Co-Authors Ade Ira Maya Feni Aranssa Dwiveronikca Rajagukguk Ayu Intan Febriana Bambang Widarno Bintang Fadillah Budi Santoso Cipryana - Wahyuningtyas Dela Ayu Kaswadi Desinta Pratiwi Desy Novitasari Dewi Saptantinah PA Dewi Saptantinah Puji Astuti Djoko - Kristianto Dwi Wahyu Setyaningsih Fadjar Harimurti Handayani, Asih Hudi Kurniawanto Intania Sari Krisna Puji Rahayu Marjam Desma Rahadhini Nafisah Emir Nanda Estie Yuneriya Naning Setiani Naufi Rosty Tsabita Nisa Ullulfi Nur Azizah Noor Huda Novia Kurniawati Noviyanti, Diva Priola Meilida Retno Setyowati Samuel Bagus Kristiawan Sunarti SE Sunarti Sunarti Sunarti Sunarti Triyana - Widyaningrum Wibowo, Equeena Tasya Mukti Yannie Asrie Widanti Yogi Kharisma Finky Rahayu Zulaikah Dwi Utami