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PENINGKATAN PENGGUNAAN E-MONEY DI MASA PANDEMI COVID-19 Ainiyah, Ghonimah Zumroatun; Aziz, Muhamad Nur; Permatasari, Kartika Dewi; Yubiharto, Yubiharto
Medikonis Vol. 14 No. 1 (2023): Januari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v14i1.74

ABSTRACT The use of e-money is currently increasing along with the increasing use of the internet as a transaction tool. This shows that e-money has been accepted and used by the Indonesian people, besides the Covid-19 pandemic has also been a driving factor for the increasing use of e-money. This study aims to determine the effect of price discounts, ease of use, risk and promotion on interest in using e-money. This study uses quantitative methods, with primary data through questionnaires distributed to five universities in Banjarnegara with a population of 1,145 people. While the sample used is 92 respondents. Data analysis used instrument test (validity test and reliability test), classical assumption test (normality test, heteroscedasticity test and multicoloniarity test), multiple linear regression analysis and hypothesis testing using t test, F test and coefficient of determination. The data analysis tool uses SPSS. The results of the partial test showed that price discounts had a significant positive effect on interest in using e-money, ease of use had a significant positive effect on interest in using e-money, risk had no and no significant effect on interest in using e-money, promotion had a significant positive effect on interest using e-money. Simultaneous test results show that price discounts, ease of use, risk and promotions have a simultaneous effect on interest in using e-money. Because the public, especially students, will be more interested in using e-money when they get an advantage, including discounts, ease of use, low risk and promotions they receive. The value of the coefficient of determination is 0.592. This shows the ability of the independent variable in explaining the dependent variable is 59.2%, while the remaining 40.8% is influenced by other variables not examined in this study.

EFEK AKUNTANSI KONSENVARTISME TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERATING (Studi Pada Perusahaan sektor Basic Property dan Real Estatel di Burs Efek Indonesia) Murdijanigsih, Tjahjani; Yubiharto, Yubiharto; Sudari, Sri; Priyatama, Tuggul
Medikonis Vol. 14 No. 2 (2023): Juli 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v14i2.87

ABSTRAC Accounting conservatism is a prudent reaction in dealing with the uncertainty inherent in the company to try to ensure that the risks and risks in the business environment have been considered. This study aims to examine whether accounting conservatism can affect financial performance and whether earnings management can strengthen the relationship between accounting conservatism and financial performance. The sample in this research is property and real estate companies listed on the Indonesia Stock Exchange from 2015 to 2019. The total sample is 30 companies according to the existing criteria with an observation period of 5 years, so a total of 150 observations. The results of this study are that accounting conservatism has a significant positive effect on financial performance. Meanwhile, earnings management cannot moderate (strengthen) the relationship between accounting conservatism and financial performance. This shows that in improving financial performance through accounting conservatism not by presenting earnings management but other company policies. Recomendation for further researchers are advised to replace moderating variables such as financial distress because it is suspected that companies that experience financial difficulties and do not experience financial difficulties will carry out different conservatism accounting. Keywords: Accounting Conservatism, Financial Performance and Earnings Management, ROA, Accrual and

TAX AVOIDANCE DIPENGARUHI PROFITABILITY, LEVERAGE, COMPANY SIZE, CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN SEKTOR ENERGY SUB SEKTOR COAL PRODUCTION YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Prayogi, Ilham; Rudianti, Walid; Ainiyah, Ghonimah Zumroatun; Yubiharto, Yubiharto
Medikonis Vol. 15 No. 1 (2024): Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i1.98

ABSTRACK Tax evasion is an unauthorized attempt to reduce the tax burden by violating applicable laws. On the other hand, tax avoidance is a legitimate effort to reduce the tax burden by exploiting existing legal loopholes. Several factors can affect a company's tax obligations, including the level of Profitability, leverage, company size, and corporate social responsibility (CSR), as well as other factors. In this study, the authors chose companies in the energy sector, especially the coal production subsector, because companies in that sector are significant tax contributors in Indonesia. Therefore, the authors hypothesize that tax avoidance efforts will increase, which has implications for lower tax avoidance rates. The purpose of this study is to examine the effect of Profitability, leverage, company size, and corporate social responsibility (CSR) on tax avoidance. This research is a quantitative descriptive study that uses pre-existing data. The study population consisted of 40 companies. Sampling was carried out purposively, by selecting 24 companies as research samples. The analysis method used in this study is Multiple Linear Regression, and SPSS software is used as an auxiliary tool in conducting data analysis. The results showed a partial relationship that Profitability, company size, corporate social responsibility have a positive effect on tax avoidance, and leverage has a negative effect on tax avoidance. Based on the results of the study, it shows that the variables of Profitability, leverage, company size, and corporate social responsibility (CSR) affect tax avoidance with an R square percentage of 56.1%.

RESTRUKTURISASI KREDIT DAN KEBERLANGSUNGAN USAHA UMKM DIMASA PANDEMI COVID-19 ( STUDI PADA BANK BTPN SYARIAH CABANG PURWOREJO KLAMPOK) Cahyaningrum, Tyas; Rudianti, Walid; Ainiyah, Ghonimah Zumroatun; Yubiharto, Yubiharto
Medikonis Vol. 15 No. 2 (2024): Juli 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i2.110

ABSTRACT The Covid-19 pandemic that occurred has had a huge impact on customers in the MSME sector. The implementation of large-scale social restrictions forced people to stay at home, this greatly affected the business activities carried out by MSME players, where there was a decrease in turnover which also affected MSME credit. The aim of this research is to determine the process of implementing credit restructuring and business continuity during the Covid-19 pandemic. This research was conducted at Bank BTPN Syariah Purworejo Klampok branch using qualitative research methods. The data source is primary data. The primary data source in this research was obtained directly through interviews. The informants for this research are Btpn Syariah Customers and Employees. Data collection used observation and interview methods. Data analysis techniques use data reduction, data display, and data verification. The results of this research show that credit restructuring as credit anticipation due to Covid-19 according to Indonesian laws and regulations has been implemented effectively. Credit restructuring can save creditors from bad credit, debtors have the opportunity to organize their business and finances and then have the ability to repay their deb.

Analisis Analisis Pengelolaan Keuangan Bumdesma Dalam Rangka Memberdayakan Potensi Desa Di Kabupaten Banyumas: Pengelolaan Keuangan BUMDesma. Yubiharto, Yubiharto; Maesaroh, Siti; Murdijaningsih, Tjahjani
Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i4.6480

Good financial management is the key to the success of a business, so this study will explore problems related to financial management, related to accounting information by parties who need it for decision making of the Joint BUMDesma. Good BUMDesma financial management can empower regional potential. This study aims to determine how far BUMDesma financial management is in order to empower village potential. This study was conducted in Banyumas Regency with BUMDesma research objects in all Sub-districts in Banyumas Regency. The research method is a qualitative method and the data collection techniques used are in-depth interviews, focus group discussions, and documentation using triangulation. The sample in this study was 10 BUMDesma consisting of managers and financial holders who are directly in contact with BUMDesma financial reports and village assistants so that the total sample is 30 informants. Based on the results of in-depth interviews, the results of the study are that good financial management is needed, especially in standardized financial reporting using an information system and the existence of opportunities for business development. Good financial management must be supported by an accounting information system in the form of BUMDesma financial applications, adequate human resources and supporting local government policies.

PENGARUH PENGGUNAAN PAYLATER, LITERASI KEUANGAN DAN SELF CONTROL TERHADAP PERILAKU KONSUMTIF MAHASISWA DI KABUPATEN BANJARNEGARA Purbandari, Yenny; Indra Utami, Anita; Rudianti, Walid; Yubiharto, Yubiharto
Medikonis Vol. 16 No. 1 (2025): Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v16i1.127

The use of Paylater is currently increasing along with the increasing use of the internet as a means of transaction. Low financial literacy and lack of self-control can affect consumptive behavior. This study was conducted with the aim of determining the influence of the use of paylater, financial literacy and self-control on the consumptive behavior of university students in Banjarnegara Regency. This study uses a quantitative method. The population in this study is university students in Banjarnegara Regency who are registered in PPDikti in 2023 through 4 universities in Banjarnegara Regency, namely STIE Tamansiswa Banjarnegara, Banjarnegara Polytechnic, STAI Tanbihul Ghofilin Banjarnegara and STIMIK Tunas Bangsa Banjarnegara with a total of 1960 students, while the sample used was 100 respondents. This study uses a purposive sampling technique. The data used were primary data and data collection techniques using questionnaires. The variables used are independent variables consisting of the use of paylater, financial literacy and self-control, while the bound variables are consumptive behavior. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, partial tests show that the use of paylater has no effect on consumptive behavior, financial literacy has no effect on consumptive behavior, and self-control has an effect on consumptive behavior. The value of the determination coefficient is 0.205. This shows that the ability of independent variables to explain the dependent variable is 20.5%, while the remaining 79.5% is influenced by other variables that are not studied in this study.

PENINGKATAN PENGELOLAAN PENJUALAN MELALUI PELATIHAN PEMBUKUAN SEDERHANA DAN PELAPORAN KEUANGAN DI DESA GENTANSARI KECAMATAN PAGEDONGAN, KABUPATEN BANJARNEGARA Ainiyah, Ghonimah Zumroatun; Rudianti, Walid; Yubiharto, Yubiharto; Permatasari, Kartika Dewi
Fokus ABDIMAS Vol 1, No 1: OKTOBER 2022
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.1.34-40

The residents of UMKM business actors in Gentansari Village, Pagedongan District, Banjarnegara Regency experience various problems, namely the lack of understanding of these UMKM entrepreneurs regarding the importance of packaging and labeling on a product, which can add a competitive advantage to business actors compared to their competitors and the importance of good financial reporting records for business actors. increase sales turnover, and understand that in the digital era there are many applications to help record financial statements. the importance of product packaging and labeling from 50% to 100%. All snack food UMKM actors understand how to further improve their ability to innovate in packaging and labeling marketed products to make them more attractive, so that the goal of attracting buyers' attention can be achieved. And of course it can have a positive impact on increasing the income of the community. Second, the socialization of the recording of financial reporting has met the targeted output, namely an increase in understanding of the importance of recording financial reporting.Keywords: packaging, financial report recording

EFEK KUALITAS PELAPORAN KEUANGAN DAN KONSERVATISME AKUNTANSI TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN SEKTOR PROPERTIES DAN REAL ESTATE DI BEI Murdijaningsih, Tjahjani; Yubiharto, Yubiharto
Medikonis Vol. 16 No. 2 (2025): Juli 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v16i2.137

Abstract This study aims to examine the effect of financial reporting quality and accounting conservatism on investment efficiency. The study period was 2019-2023, with a sample of 30 property and real estate companies listed on the Indonesia Stock Exchange, with a total of 150 observations. Purposive sampling was used for sampling. Panel data regression analysis was used for analysis. The study found that financial reporting quality had no positive effect on investment efficiency. Meanwhile, accounting conservatism had a positive effect on investment efficiency. The implication of this study is that managers must apply accounting conservatism principles when presenting financial reports to send a positive signal to investors. This conservatism principle can provide protection against investor and creditor claims.

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