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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

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

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

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

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

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

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.

Can tax planning improve delay in financial reports? Pronosokodewo, Baniady Gennody; Susanti, Wahyu Febri Eka
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 2 (2023): 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: 10.36067/jbis.v5i2.216

The research objective is to see the effect of tax avoidance on delays in financial reports with public accounting firm size and company size as control variables. The population in this research is companies suspended by OJK from 2019 to 2021. The research used purposive sampling, and the data used was panel project data. The research sample is 90 companies listed on the IDX in 2019-2021. The analytical method uses descriptive statistical analysis and inner model analysis to test the hypotheses processed with SmartPLS 4.0. The results show that tax avoidance has a negative effect on delays in financial reports.

Enhancing the Capacity of Roemah Djoempoetan Srihadi SME through Socialization of Financial Risk Management Literacy Jannah, Luluul; Pronosokodewo, Baniady Gennody; Nirbita, Betanika Nila; Norviana, Syahida; Buchori, Willa Putri Malinda
Abdi Masyarakat Vol 7, No 2 (2025): Abdi Masyarakat
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/abdi.v7i2.9848

This community service initiative addresses the identified gap between theoretical understanding and practical application of financial risk management in the Roemah Djoempoetan Srihadi SME, a cultural enterprise in Yogyakarta specializing in jumputan and batik products. Despite the SME's recognized cultural value and participation in government mentoring programs, initial interviews revealed critical vulnerabilities: a complete absence of financial risk measurement, inadequate financial record-keeping, and high dependency on consignment sales models. These shortcomings render the business susceptible to capital depletion, revenue instability, and impediments to sustainable growth. The intervention employed a two-pronged methodology comprising targeted socialization sessions on financial risk management literacy and direct mentoring. The program focused on implementing practical solutions, including diversifying sales channels through e-commerce platforms, simplifying financial recording using user-friendly applications, and strengthening policy advocacy through MSME associations. The outcomes demonstrate that a comprehensive approach integrating financial literacy with strategic business adjustments significantly enhances operational resilience. This initiative underscores the necessity of transitioning culturally significant SMEs from production-centric hobbies to professionally managed enterprises, thereby ensuring the dual sustainability of both the business entity and the local cultural heritage it represents.

Pengaruh Biaya Lingkungan dan Pengungkapan Aktivitas Lingkungan Terhadap Nilai Perusahaan Umam, M Sulkhanul; Adyaksana, Rahandhika Ivan; Pronosokodewo, Baniady Gennody; Ramadhani, Intan Rizky
Economic Management Business Research Journal Vol 2, No 1 (2026): Februari 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/ember.v2i1.8024

Penelitian ini bertujuan menguji pengaruh biaya lingkungan dan pengungkapan aktivitas lingkungan terhadap nilai perusahaan pada sektor consumer cyclical dan non-cyclical di Indonesia.. Penelitian ini menggunakan pendekatan kuantitatif dengan menerapkan analisis regresi linier berganda. Data yang dianalisis merupakan data sekunder yang diperoleh dari perusahaan-perusahaan tercatat di Bursa Efek Indonesia (BEI) pada rentang tahun 2020 hingga 2024. Hasil penelitian secara umum menunjukkan bahwa biaya lingkungan cenderung dipersepsikan pasar secara negatif, sementara pengungkapan aktivitas lingkungan belum memberikan dampak yang signifikan terhadap penilaian investor. Temuan ini mengindikasikan bahwa pasar modal Indonesia masih berorientasi pada kinerja keuangan jangka pendek, dan manfaat pengungkapan lingkungan baru akan efektif jika disajikan secara lebih mendalam dan relevan. Penelitian ini memiliki implikasi praktis yang dapat menjadi pertimbangan bagi perusahaan dalam menyusun atau meningkatkan efektivitas strategi komunikasi mereka dan kualitas pelaporan lingkungan, serta implikasi akademis untuk pengembangan penelitian lebih lanjut dengan model yang lebih komprehensif.

Transformasi UKM Zogi Butik: Penguatan Tata Kelola dan Strategi Digital Marketing untuk Peningkatan Daya Saing Nugrahani, Tri Siwi; Pronosokodewo, Baniady Gennody; Ratnaningrum, Natalia; Fatmawati, Mutiara
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 5, No 1 (2026): January 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v5i1.7746

Usaha kecil dan menengah (UKM) memiliki peran penting dalam mendukung perekonomian nasional, namun masih menghadapi berbagai tantangan dalam tata kelola usaha dan strategi pemasaran. UKM Zogi Butik sebagai mitra penelitian mengalami keterbatasan tata kelola internal serta masih mengandalkan metode pemasaran tradisional yang berdampak pada rendahnya jangkauan pasar dan penurunan omzet penjualan. Permasalahan utama terletak pada lemahnya manajemen usaha, keterbatasan dalam pengelolaan sumber daya manusia, serta minimnya pemanfaatan teknologi digital. Penelitian ini dilaksanakan untuk menjawab permasalahan tersebut melalui pelatihan dan pendampingan yang berfokus pada perbaikan tata kelola usaha serta penerapan strategi digital marketing. Metode pelaksanaan kegiatan dilakukan secara partisipatif melalui analisis kebutuhan, workshop tata kelola, pelatihan desain grafis, pembuatan dan pengelolaan konten website. Implementasi program ini berdampak positif terhadap peningkatan kapasitas manajerial dan perluasan jangkauan pemasaran. Dengan demikian, penelitian yang dilakukan ini mendukung keberlanjutan usaha melalui pemanfaatan tata kelola yang lebih baik dan strategi digital marketing yang efektif.

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