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All Journal AKMENIKA Journal of Accounting Law Communication and Technology COUNT: Journal of Accounting, Business and Management Journal of Business and Information System
Pronosokodewo, Baniady Gennody
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Peran E-Commerce dan Pengendalian Internal Dalam Meningkatkan Kinerja UMKM di Kabupaten Kulon Progo Johaningsih, Manda Rahmani; Pronosokodewo, Baniady Gennody
Journal of Accounting Law Communication and Technology Vol 1, No 2 (2024): Juli 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v1i2.2631

Abstract

Era globalisasi kinerja UMKM dipengaruhi oleh beberapa faktor diantaranya sistem informasi akuntansi (SIA), e-commerce, dan pengendalian internal yang memberikan manfaat dalam perkembangan UMKM. Terlepas dari manfaatnya, terdapat beberapa permsalahan yang terjadi diantaranya; 1) pelaku UMKM kurang memahami dan memaksimalkan penggunaan SIA; 2) pelaku UMKM merasa sulit dalam melakukan pemasaran menggunakan e-commerce; 3) pelaku UMKM di Indoensia cenderung mengabaikan konsep dan praktik pengendalian iternal. Riset ini bertujuan memahami dampak SIA e-commerce, dan pengendalian internal pada kinerja Usaha Mikro, Kecil, dan Menengah (UMKM). Populasi dalam riset ini meliputi UMKM sektor kuliner, jasa, fashion, dan industri kreatif yang berada di Kabupaten Kulon Progo. Penentuan sampel pada riset ini menggunakan purposive sampling menghasilkan 57 responden. Proses pengujian hipotesis menggunakan software Statistic Program for Social Science (SPSS) versi 22. Hasil riset  menunjukkan bahwa SIA tidak mempengaruhi UMKM Kabupaten Kulon Progo, sedangkan e-commerce dan pengendalian internal memiliki pengaruh pada kinerja UMKM Kabupaten Kulon Progo.
COMPUTER SELF-EFFICACY AS A DETERMINANT OF SUCCESS OF MSME BUSINESS IN BANTUL REGENCY Nicolas Rangga Pramudya; Muchran, Murniady; Hazmin, Gulam; Prasetyo, Adi; Haqi, Iqbal Aditya; Pronosokodewo, Baniady Gennody
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.373

Abstract

Finding out how computer anxiety, attitude, and self-efficacy affect the success of micro, small, and medium-sized enterprises (MSME) in Bantul Regency is the main goal of this study. Primary data is used in this quantitative study. The population for this analysis is all MSME actors in the Bantul Regency area, totaling 55 respondents. A purposive sample strategy was used in this research's sampling procedure. A criterion-based sample selection method is the purposeful sampling methodology. The data collection method in this research uses a questionnaire. The data analysis methods in the research are Validity Test, Reliability Test, Multiple Linear Regression, F Test, t Test, and Coefficient of Determination Test (R2). The research results show that computer anxiety has no effect on business success with a significance value of 0.940 > 0.05. Computer attitude has no effect on business success with a significance value of 0.865 > 0.05. Computer self-efficacy influences business success with a significance value of 0.002 <0.05. The results of this study indicate that computer anxiety and computer attitude are not significantly related to company performance. When it comes to the success of a company, one factor stands out: computer self-efficacy.
ANALYSIS OF DIFFERENCES IN AUDIT DELAY BETWEEN FINANCIAL COMPANIES AND NON-FINANCIAL COMPANIES Al Ma'arif, Abd. Army; Nugrahani, Tri Siwi; Pronosokodewo, Baniady Gennody
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.374

Abstract

The purpose of this study is to determine the differences between financial and non-financial companies in terms of total current assets and audit delay. Current assets are types of assets that are estimated to be converted into cash within less than 1 year after the preparation of the financial statements. While audit delay is a period of time measured from the closing of the financial year to the issuance of the audit report. This study involved financial and non-financial companies listed on the IDX and included in the Kompas100 index consecutively during 2021–2022. The data analysis technique used in this study is the difference test with the Kruskal Wallis test. The results of the study indicate that there are differences between financial and non-financial companies in terms of current assets and audit delay.
Locus of Control, Independensi, dan Audit Tenure sebagai Faktor Penentu Kualitas Audit Pronosokodewo, Baniady Gennody; Tkela, Melianus E.; Permatasari, Vitta Dwi
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7086

Abstract

This research aims to examine the effect of locus of control, independence, and audit tenure on audit quality. The population in this study is a Public Accounting Firm (KAP) in Yogyakarta. The sample in this study were 62 respondents who were external auditors at the Yogyakarta KAP. The sampling technique was determined by the snowball sampling method. The analytical method uses: descriptive statistics, qualitative data testing and hypothesis testing. The results of this study indicate that locus of control, independence, and audit tenure have a positive significant on audit quality.
Net profit signaling as a consideration for purchasing shares before dividend distribution decisions Suryaningsum, Sri; Pronosokodewo, Baniady Gennody; Ayusulistyaningrum, Dyah
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 2 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v6i2.252

Abstract

The study results provide implications for investors that net profit alone does not guarantee that dividends will be distributed. This study analyzes the behavior of stock investors who only pay attention to net profit when buying shares, especially in PT Clipan Finance Indonesia Tbk (issuer code CFIN). The CFIN Stock phenomenon is significant to study because the 2024 Financial Report presents a 2x increase in net profit compared to the previous year. However, the results of the 2024 GMS did not distribute dividends, while the previous year distributed dividends. The investment phenomenon ahead of the GMS is an investment with a dividend profit motive. This investor behavior is evident in the increasing stock price ahead of the GMS. This is the basis for this research. This investor behavior is analyzed by moving stock prices ahead of the GMS. This study compares the stock price during the month before the GMS with the stock price two months before the GMS. These results also indicate that investors only pay attention to net profit. A sharp increase in net profit does not necessarily guarantee that dividends will be distributed.
Peran E-Commerce dan Pengendalian Internal Dalam Meningkatkan Kinerja UMKM di Kabupaten Kulon Progo Johaningsih, Manda Rahmani; Pronosokodewo, Baniady Gennody
Journal of Accounting Law Communication and Technology Vol 1, No 2 (2024): Juli 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v1i2.2631

Abstract

Era globalisasi kinerja UMKM dipengaruhi oleh beberapa faktor diantaranya sistem informasi akuntansi (SIA), e-commerce, dan pengendalian internal yang memberikan manfaat dalam perkembangan UMKM. Terlepas dari manfaatnya, terdapat beberapa permsalahan yang terjadi diantaranya; 1) pelaku UMKM kurang memahami dan memaksimalkan penggunaan SIA; 2) pelaku UMKM merasa sulit dalam melakukan pemasaran menggunakan e-commerce; 3) pelaku UMKM di Indoensia cenderung mengabaikan konsep dan praktik pengendalian iternal. Riset ini bertujuan memahami dampak SIA e-commerce, dan pengendalian internal pada kinerja Usaha Mikro, Kecil, dan Menengah (UMKM). Populasi dalam riset ini meliputi UMKM sektor kuliner, jasa, fashion, dan industri kreatif yang berada di Kabupaten Kulon Progo. Penentuan sampel pada riset ini menggunakan purposive sampling menghasilkan 57 responden. Proses pengujian hipotesis menggunakan software Statistic Program for Social Science (SPSS) versi 22. Hasil riset  menunjukkan bahwa SIA tidak mempengaruhi UMKM Kabupaten Kulon Progo, sedangkan e-commerce dan pengendalian internal memiliki pengaruh pada kinerja UMKM Kabupaten Kulon Progo.
Co-Authors Adi Prasetyo Al Ma'arif, Abd. Army Ayusulistyaningrum, Dyah Haqi, Iqbal Aditya Hazmin, Gulam Johaningsih, Manda Rahmani Muchran, Murniady Nicolas Rangga Pramudya Permatasari, Vitta Dwi Sri Suryaningsum Susanti, Wahyu Febri Eka Tkela, Melianus E. Tri Siwi Nugrahani