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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 Jurnal Publikasi Ekonomi dan Akuntansi
Aris Eddy Sarwono
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PENGARUH KINERJA KEUANGAN DAN DIGITALISASI KEAMANAN TERHADAP KEPUASAN NASABAH BRILINK : STUDI KASUS PADA AGEN BRILINK EN MANDIRI Dwi Wahyu Setyaningsih; Aris Eddy Sarwono
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.946

Abstract

This study aims to examine the effect of financial performance and digital security on customer satisfaction at BRILink EN Mandiri Agent. The research uses a quantitative survey method involving 100 respondents. Regression analysis shows that both financial performance and digital security have a significant and positive influence on customer satisfaction. These findings highlight the importance of improving digital security systems and financial management to enhance customer satisfaction and loyalty.
ANALISIS RASIO KEUANGAN APBD UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH PROVINSI JAWA BARAT TAHUN ANGARAN 2020-2024 Naning Setiani; Aris Eddy Sarwono
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.957

Abstract

This study aims to analyze the financial performance of the West Java Provincial Government using financial ratio analysis based on the Regional Budget (APBD) for the fiscal years 2020–2024. The research employs a descriptive quantitative method using secondary data from the Budget Realization Report. The analysis includes five financial ratios: fiscal independence, degree of fiscal decentralization, PAD effectiveness, expenditure harmony, and the share and growth of locally generated revenue (PAD). The results show that West Java’s financial performance is categorized as moderately good, with an increasing level of fiscal independence, although PAD effectiveness remains suboptimal. The fiscal capacity mapping places the province in quadrant II, indicating high PAD growth but a contribution level that still requires improvement. These findings reflect strong fiscal potential that needs more focused management strategies.
PENGARUH MEDIA SOSIAL TERHADAP PERILAKU KONSUMTIF MAHASISWA DALAM PENGELOLAAN KEUANGAN PRIBADI Samuel Bagus Kristiawan; Aris Eddy Sarwono
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.959

Abstract

Abstract. This study examines the influence of social media on student consumer behavior in managing personal finances. It aims to identify the role of advertising exposure, influencers, and social interaction in shaping consumption decisions. Using a quantitative survey approach with 100 students in Surakarta, the findings suggest that social media significantly affects spending behavior and financial management.
PENGARUH KUALITAS LAPORAN KEUANGAN, TRANSPARANSI INFORMASI, DAN PEMAHAMAN PUBLIK TERHADAP RISIKO FRAUD PERTAMINA Nafisah Emir; Aris Eddy Sarwono
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.962

Abstract

This research aims to analyze the influence of financial statement quality, information transparency, and public understanding on fraud risk at PT Pertamina (Persero). The study uses a quantitative method with both primary and secondary data collection. A questionnaire was distributed to selected respondents, while financial reports from 2022 to 2024 were used as secondary sources. The results of multiple regression analysis show that financial reporting quality and information transparency significantly reduce fraud risk. Meanwhile, public understanding, although showing a negative direction, is not statistically significant. These findings highlight the importance of reliable and transparent financial disclosures in reducing fraud risk in state-owned enterprises.
PENGARUH E-WOM, EASE OF USE AND TRUST TERHADAP KEPUTUSAN PEMBELIAN SECARA ONLINE MELALUI LIFESTYLE PADA PENGGUNA E-COMMERCE SHOPEE DI SURAKARTA handayani, asih; Aris Eddy Sarwono; Desinta Pratiwi
El-Wasathiya: Jurnal Studi Agama Vol. 10 No. 01 (2022): Juni
Publisher : Sekolah Tinggi Agama Islam Nahdlatul Ulama Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35888/el-wasathiya.v10i01.4665

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Electronic Word of Mouth (E-WOM), Ease of Use dan Trust terhadap Lifestyle serta dampaknya terhadap keputusan pembelian pelanggan Shopee di Surakarta. Hasil penelitian ini menunjukkan bahwa Ease of Use, E-WOM, Trust berpengaruh terhadap gaya hidup. E-WOM dan Trust berpengaruh terhadap keputusan pembelian tetapi berbeda dengan Ease of Use tidak berpengaruh signifikan terhadap keputusan pembelian. Kesimpulannya, Lifestyle merupakan variabel intervening yang dapat memediasi pengaruh variabel E-WOM dan Ease of Use terhadap keputusan pembelian.
Analisis Struktur Modal Dan Profitabilitas Terhadap Nilai Perusahaan (Penelitian Literature Review) Bintang Fadillah; Fadjar Harimurti; Aris Eddy Sarwono
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4259

Abstract

This study aims to examine the effect of capital structure and profitability on firm value through literature studies. Firm value is an important indicator that reflects the performance and prospects of a company, one of which is measured by Price to Book Value (PBV). Capital structure is measured by Debt to Equity Ratio (DER), while profitability is measured by Return on Assets (ROA). The method used is descriptive qualitative by reviewing 12 related national journals. The results of the study show that the effect of capital structure on firm value is inconsistent; several studies show positive, negative, or insignificant effects. On the other hand, the effect of profitability tends to be more consistent, where most studies show a positive and significant relationship to firm value. This finding shows that profitability has a more dominant role in influencing firm value than capital structure. Therefore, increasing profitability through operational efficiency and appropriate business strategies needs to be the main focus of the company to increase value in the eyes of investors.
Studi Literatur : Penerapan QRIS Sebagai Payment Gateway dalam Mendukung Efisiensi Sistem Informasi Akuntansi pada UMKM Ayu Intan Febriana; Aris Eddy Sarwono; Fadjar Harimurti
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.5739

Abstract

This study is a literature review that examines the role of QRIS as a payment gateway in improving the efficiency of Accounting Information Systems (AIS) in MSMEs. Digital transformation in payment systems is key to speeding up, enhancing accuracy, and securing transaction records. QRIS provides a practical solution by integrating various non-cash payment methods into one system, enabling automated real-time recording and faster financial reporting. A review of ten studies shows QRIS helps speed up recording, ease reconciliation, reduce input errors, and serve as a strategic tool for AIS digitalization in the digital economy era.
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)
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
PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN PENGAWASAN INTERNAL TERHADAP KINERJA INSTANSI PEMERINTAH DAERAH DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL INTERVENING PADA BPKAD KOTA SURAKARTA Naufi Rosty Tsabita; Aris Eddy Sarwono; Bambang Widarno
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/g4xm7c68

Abstract

This study aims to examine the influence of Public Sector Accounting Implementation and Internal Control on the Performance of Local Government Agencies with Good Governance as an intervening variable at BPKAD Surakarta City using a quantitative approach. The sample in this study consisted of 50 respondents, who were employees of BPKAD Surakarta City. The sampling technique used purposive sampling. The results of the study indicate that Public Sector Accounting Implementation has a significant negative effect on Good Governance, while Internal Control has a significant positive effect on Good Governance. Public Sector Accounting Implementation shows a negative and insignificant effect on the performance of local government agencies, whereas Internal Control and Good Governance both have a significant positive effect on performance. However, Good Governance is unable to mediate the relationship between Public Sector Accounting Implementation and Internal Control on the performance of local government agencies.
Perilaku Pengelolaan Keuangan Dan Pengambilan Keputusan Finansial Oleh Driver Ojek Online Maxim Di Kota Surakarta Sanusi Dwiky Sanyoto; Aris Eddy Sarwono
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3864

Abstract

This study aimed to examine the financial management practices and decision-making of Maxim drivers in Surakarta. The qualitative approach was used by interviewing twenty drivers as informants through in-depth interviews. Thematic data analysis was employed to find recurring patterns of financial management practice in the context of being online motorcycle taxi drivers. The findings reveal that the majority of drivers dispense their wages based on immediate needs, preferring immediate consumption such as fuel and food. Monetary decision-making is primarily driven by income uncertainty, with the majority of drivers accepting all incoming trips despite the fairly low fare. Moreover, the research shows that there is a distinct financial management pattern among online motorcycle taxi drivers who are also students, allocating a portion of their income regularly for tuition payments. Based on these findings, the research concludes that there is a necessity for improved financial literacy education among online motorcycle taxi drivers and that these must be supported by technologies to help them manage their finances better.
Co-Authors Ade Ira Maya Feni Amalina Fatika Putri 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 Hesty Retno Hapsari Hudi Kurniawanto Intania Sari Jais Rahmawati Krisna Puji Rahayu Lira Mareta Ramadhani Marjam Desma Rahadhini Muhamad Nuralamsah Nafisah Emir Nanda Estie Yuneriya Naning Setiani Naufi Rosty Tsabita Nisa Ullulfi Nur Azizah Noor Huda Novia Kurniawati Noviyanti, Diva OktaAzrul Ananda Priola Meilida Retno Setyowati Samuel Bagus Kristiawan Sanusi Dwiky Sanyoto Shela Aprelia Sunarti SE Sunarti Sunarti Sunarti Sunarti Triyana - Widyaningrum Wibowo, Equeena Tasya Mukti Yannie Asrie Widanti Yogi Kharisma Finky Rahayu Zulaikah Dwi Utami