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All Journal Media Ekonomi dan Manajemen Agregat: Jurnal Ekonomi dan Bisnis SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) PROCEEDINGS EKONOMIKA45 Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman

EKO SUYONO

Unknown Affiliation

Author-ID : 2122946

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

Published : 12 Documents Claim Missing Document

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Articles

Title

A LITERATURE STUDY ON THE CONCEPT OF ISLAMIC BANKING AND FINANCE: HISTORICAL AND LAW PERSPECTIVES Eko Suyono; Wahyudin *; Agung Praptapa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

The concept of Islamic banking and finance significantly departs from its basic sources which are Quran and Sunna of the Prophet. Both sources strictly prohibit riba (usury) and gharar (gambling) in financial transactions and recommend for profit and loss sharing basis. Based on this principles, many Islamic financial experts and scholars try to develop some financial products which are in-line with the Islamic principles. Since then, Islamic banking provides several financial products such as Mudharaba, Murabaha, Musharaka, Istisna’a, Ijarah, Salam, etc, which are not violating the Islamic principles. When Muslims are able to utilize the Islamic principles in financing the business, thus the Islamic banking will be the best alternative for Muslim populace around the world.

PENGARUH CORPORATE GOVERNANCE DAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN KINERJA SOSIAL DAN LINGKUNGAN PADA PERUSAHAAN YANG LISTING DI BURSA EFEK INDONESIA Septiana Rahayu; Eko Suyono; Christina Tri Setyorini; Mafudi *
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This study haved to analyze the effect corporate governance and type of industry on the corporate social responsibility disclosure. Corporate governance mechanism is used the proportion of independent commissioners, audit committee, institutional ownership and managerial ownership. The population in this study are companies listed on the Indonesian Stock Exchange (BEI) in the year 2012-2014. The number of samples in this study amounted to 132 firm year by purposive sampling method. Based on the results of research and data analysis using multiple linear regression showed that: 1) the proportion of independent commissioners positive influence on the CSR disclosure, 2) the audit committee positive influence on the CSR disclosure, 3) institutional ownership positive influence on the CSR disclosure, 4) managerial ownership had no influence on the CSR disclosure, and 5) industrial type variables that influence on the CSR disclosure is agriculture, consumer goods industry, and property and real estate. While the mining sector, basic industry and chemicals, miscellaneous industry, and transportation and infrastructure had no influence to the CSR disclosure.

GOOD GOVERNANCE DALAM PENGELOLAAN USAHA KECIL DAN MENENGAH Eko Suyono; Sugiarto *; Mafudi *; Taufik Hidayat
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

SMEs are a type of business that generally dominates in developing countries including Indonesia. So it can be said that SMEs are the main pillar of a country's economy, which contributes dominantly in supporting the state income. In general, the managers or owners of SMEs run their business in a rudimentary manner without accompanied by good corporate governance concepts. Good corporate governance today is seen as an important indicator of a stable economy. This will help to protect the rights and interests of shareholders and all other stakeholders, providing a framework for monitoring the actions and performance of management effectively and to drive better business results. In general, however, good corporate governance concepts are applicable to large corporations, so it needs a media to translate the concepts of good corporate governance from large companies to SMEs. One of the frameworks and such codes may not reflect the characteristics of SMEs, where in the SMEs, owners may also be the managers, or where company ownership can be shared across family members. But in general, for SMEs, corporate governance primarily is to improve business efficiency and performance, and less monitor management actions. So with the implementation of good governance in SMEs, it is expected that this type of business will grow and become more professional in sustaining the country economy.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN KANTOR CABANG PADA PT. BANK PEMBANGUNAN DAERAH JAWA TENGAH (PERIODE TAHUN 2012-2016) Muhammad Rizki Nur Adi S; Eko Suyono; Wita Ramadhanti; Taufik Hidayat
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Banking is one of the most important financial sub-systems and is having a great influence in the economy of a country, including Indonesia. To define the condition of how bad or how good the economy of Indonesia is, it can be reflected from its financial performance. According to the data from Infobank Research Bureau (2012) which has done the assessment to 120 banks in Indonesia, it shows that there are 83 banks with excellent predicate, 25 banks are well-predicated, 10 banks are respectable, and only 2 banks are predicated to be having poor preformance. Based on that fact, Financial Performance appeals to be studied in this research. This research aims to analyze the Analysis of Factors Affecting Financial Performance of branch offices of PT. Bank Pembangunan Daerah Central Java (2012-2016). The research population is all of PT. Bank Pembangunan Daerah Central Java’sbranch offices of 2012 to 2016 period. Purposive sampling technique is used as research sample. Number of samples that fit for this research are 36 branch offices with the total of 180 observations. Classical assumption test in this research includes normality, autocorrelation, multicollinearity, and heteroscedasticity test. Hypothesis testing uses the analysis of multiple-linear regression. According to the result of the analysis, the Loan to Deposit Ratio (LDR), BOPO, and Net Interest Margin (NIM) affect the financial performance. Meanwhile, Capital Adequacy Ratio CAR) and Non-Performing Loan (NPL) has no effect towards the financial performance of Branch Offices of PT. Bank Pembangunan Daerah Central Java. It is also concluded that financial distress of PT. Bank Pembangunan Daerah Central Java’s branch offices is in good average.

PENGARUH KOMPETENSI, PROFESIONALISME, INDEPENDENSI, OBJEKTIVITAS, DAN PEMBAGIAN TUGAS TERHADAP EFEKTIVITAS PENGAWASAN ALOKASI DANA DESA Eka Farah Dewi; Agus Sunarmo; Eko Suyono; Permata Ulfah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This study aims to determine competency, professionalism, independence, objectivity and division of tasks towards the effectiveness of supervision of village fund allocation. The population in this study were all 61 Inspectorate employees including 1 Inspector, 17 Secretariat, 3 Assistant Inspectors, 8 P2UPD, and 32 Auditors who were registered in the 2017 Government Agency Inspectorate of Banyumas Regency Performance Report. The sample in this study were 43 employees including officials internal supervisor of the Inspectorate of Banyumas Regency. The results of the study show that: (1) Competence influences (significantly) the effectiveness of supervision of village fund allocation, (2) Professionalism has an effect (significantly) on the effectiveness of supervision of village fund allocations, (3) Independence influences (significantly) the effectiveness of village fund allocation monitoring. (4) Objectivity influences (not significant) on the operational performance of cooperatives, (5) Division of tasks influences (significantly) on the effectiveness of supervision of village fund allocations, (6) Competence is not the variable that most influences the effectiveness of supervision of village fund allocation. The implication from the above conclusions were (1) For the government, the effectiveness of supervision of Village Fund Allocation can be increased, among others by: (a) more intense supervision of APIP compliance with its role as an agent in reporting its performance to prinicipal, (b) placing the APIP position appropriately free from intervention and obtaining adequate support from the Regional Government to be able to work with the auditee and carry out work freely and (c) the availability of supporting facilities and infrastructure that can maximize the performance of the Regional Inspectorate in carrying out the supervisory function in Banyumas Regency.(2) For the Inspectorate, the effectiveness of supervision of the Village Fund Allocation can be increased, among others by: (a) involvement in clients sought not to have a working relationship with supervised clients; (b) The Inspectorate holds a continuous mentoring program in the field of soft skills; (c) Maintaining honesty and fairness, impartiality and not having feelings of reluctance.

Co-Authors Agung Praptapa Agus Sunarmo Akhmad Daerobi Arintoko Arintoko, Arintoko CHRISTINA TRI SETYORINI Eka Farah Dewi Febi Rachmadi Mafudi * Muhammad Rizki Nur Adi S Oman Rusmana Oman Rusmana Permata Ulfah septiana Rahayu Sevita Sari Dewi Sugiarto * Taufik Hidayat Wahyudin * Warsidi * Wita Ramadhanti

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