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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Ilmiah Akuntansi dan Finansial Indonesia International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) AKTUAL Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur juremi: jurnal riset ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Jurnal Akuntan Publik
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Akuntansi, Sekolah Tinggi Ilmu Ekonomi Surakarta
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Faktor-Faktor Yang Berdampak Pada Pendapatan UMKM Di Sukoharjo Lavena Dona Ekasari Dona; Pardi Pardi
JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Vol 2 No 1 (2021): Desember 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v2i1.79

Abstract

Tujuanapenelitianauntukiimengetahuiafaktor-faktoriiyang memiliki dampak terhadap pendapatan usaha mikro kecil dan menengah di kabupaten Sukoharjo. Faktor-faktor tersebut yang dapat mempengaruhi antara lain;amodal, tingkat pendidikan, teknologi, danatenaga kerja. Jumlah populasi penelitian ini adalah 41 usaha mikro kecil dan menengah yang telah dibina secara intensif oleh pemerintah daerah. Dari jumlah populasi tersebut, semuanya diambil dan sebagai sampel danapengumpulan data menggunakan kuesionerayang disebarkan kepada responden yaitu pemilik usaha mikro kecil dan menengah yang dipandu peneliti agar data lebih valid. Uji instrumentnya dilaksanakan dengan uji validitas serta uji reliabilitas. Uji Asumsi Klasik dengan menggunakan uji normalitas, uji multikollinieritas, uji heterokedastisitas. Teknik analisis data memakai regresi linier berganda. Uji hipotesis dengan Uji T, Uji F dan Uji determinasi (R2). Hasil penelitian menunjukkan faktor modal dan faktor tingkat pendidikan memiliki pengaruh yang signifikan terhadap pendapatan usaha,asemakin besar modal yangadimiliki dan semakin tinggiatingkat pendidikan semakin dapat meningkatkan pendapatan usaha mikro kecil dan menengah. Sedangkanateknologi dan tenaga kerja dinyatakan tidak memberikan pengaruh yang signifikan terhadap pendapatan usaha, sehingga pelaku usaha mikro kecil dan menengah yang menggunakan teknologi atau tidak dan jumlah tenaga kerja banyak atau sedikit tidak memiliki arti untuk meningkatkan pendapatan usahanya.
DETERMINAN INFORMASI AKUNTANSI USAHA KECIL DAN MENENGAH DI BOYOLALI Melinda Selvia Ramadhani; Pardi Pardi
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2: Maret 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.211 KB)

Abstract

The purpose of this study is to determine statistically the influence of accounting information on company culture variables, business experience and business scale in Small and Medium Enterprises in Boyolali. The method used is a quantitative approach by utilizing primary data obtained by providing a number of written questionnaire sheets intended for SMEs in Boyolali regency which is then directly processed through utilizing IBM SPSS Statistics 25 software. The results of this research activity indicate that partially the variables of company culture and business experience have no significant effect on accounting information. Therefore, business scale variables have a significant effect on accounting information. While the results of simultaneous testing indicate if the independent variable has a significant effect on the dependent variable.
ACCOUNTING VALUES OF WOVEN FABRIC SMALL AND MEDIUM ENTERPRISES IN KLATEN INDONESIA Pardi Pardi; Avita Ayu Fitria
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3516

Abstract

The research target is to examine and to analyze the use of accounting information for Small and Medium Enterprises (SMEs) on woven fabrics from the following aspects: manager decisions, business scale, business significances, and business liabilities. The samples of woven fabric Small and Medium Enterprises population in Klaten were collected using purposive sampling obtained from 50 respondents. The data collection was done through interviews and questionnaires, while they were analyzed using multiple linear regression test. The results of the test of business scale and business significances have an impact on the use of accounting information, but managers' decisions and business liabilities do not affect the use of accounting information by woven fabric Small and Medium Enterprises. Keywords: Accounting Value, Small and Medium Enterprise, Woven Fabric
ANALISIS TRANSPARANSI DAN AKUNTABILITAS DANA DESA SEBAGAI PENGUATAN BADAN USAHA MILIK DESA (Studi Badan Usaha Milik Desa Tirta Mandiri Ponggok Klaten) Pardi Pardi; Budi Istiyanto
JURNAL ILMIAH EDUNOMIKA Vol 4, No 02 (2020): EDUNOMIKA : Vol. 04, No. 02 Agustus 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v4i02.1272

Abstract

This research’s objectives are (1) to analyze communities’ response on Tirta Mandiri Village-Owned Enterprises (BUMDes)’ successful programs, (2) to analyze the transparency of village fund utilization as an empowering effort of BUMDes Tirta Mandiri for village’s self-reliance, (3) to analyze the accountability of village fund utilization for village’s self-reliance. The qualitative research used Focus Group Discussion, observation, interview, documentation, and physical devices method to collect the data. The data collection process used interview procedures with a self-arranged questionnaire. The data were analyzed using the interactive model which comprises data reduction, data presentation, concluding, and verification followed by the data collection process. The qualitative data were validated using source triangulation. The result of this research shows that (1) there are two kinds of response following the success of BUMDes Tirta Mandiri, they are communities who agree on the programs and the ones who do not, (2) the utilization of village fund as BUMDes Tirta Mandiri’s strengthening needs transparency on its process. The utilization of village funds as BUMDes Tirta Mandiri’s strengthening on the village’s self-reliance needs to be accountable for its accountability report. Keywords: Transparency, Accountability, Village Fund, BUMDes’ Strengthening
ANALISIS STRUKTUR ORGANISASI, SISTEM WEWENANG, PRAKTEK YANG SEHAT, DAN KARYAWAN YANG BERMUTU TERHADAP SISTEM PENGENDALIAN INTERN KAS (Studi PT. Citra Van Tiki Cabang Solo) Pardi Pardi; Alisa Rusdiana
JURNAL ILMIAH EDUNOMIKA Vol 5, No 1 (2021): EDUNOMIKA : Vol. 05, No. 01, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i1.1878

Abstract

This research was conducted with the aim to knowing the effect of organization structure, system of authority / authorization, healthy practice, and quality employees on the internal cash control system. The approach used in this study is quantitative, using 566 employee population who actively attend monthly meetings at PT. Citra Van Tiki Solo Branch. Samples using the Slovin formula, obtained amounted to 85 people. The data analysis technique used test instruments, namely; validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, Autocoleration test, multiple linear regression, F test, t test, and determination test (R2) which were processed using SPSS 21.0 program. The results showed that the organization structure, system of authority, healthy practice, and quality employees partially affected the internal cash control system. Keywords : Organization Structure, System of Authority, Healthy Practice, Quality Employees.
Akuntabilitas dan Transparansi Catatan Dana Masjid Darul Falah Gentan Sukoharjo Lia Kusuma Dewantari; Pardi
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.294 KB) | DOI: 10.31629/jiafi.v5i2.4211

Abstract

The target of this research is to analize the accountability and transparency of the Darul Falah Mosque’s fund records. In the preparation of this scientific article, the merhod applied is descriptive qualitative research. Data in the form of primary data received from the mosque administrators and secondary data in the form of records of funds and information facilities used. The data collection was carried out using a triangulation technique, namely question and answer, observation, and documentation. The author analyses method according to Miles and Huberman. Data analysis revealed that the accountability carried out by the Darul Falah Gentan Sukoharjo Mosque is only based on word of mouth and was still traditional and was not stated in written rules, but the management of fund record has been approved and known by the manager. Transparency of the Darul Falah Gentan Sukoharjo Mosque fund record has been carried out by showing cash flows (deposits, withdrawals, and balances), but has not been presented on the information board provided. As a result, the records of funds managed by Darul Falah Gentan Sukoharjo are less accountable and transparent.
Leterasi Akuntansi UMKM Di Kelompok Sadar Wisata Manua Tirta Ponggok Polanharjo Klaten Pardi Pardi
Jurnal Pengabdian Masyarakat STIE Surakarta Vol 1 No 1 (2022): Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/dimaseta.v1i1.4

Abstract

Leterasi Akuntansi Usaha Mikro Kecil dan Menengah di Kelompok Sadar Wisata Manua Tirta Ponggok Polanharjo Klaten bertujuan untuk memberikan pengetahuan dan pemahaman akuntansi sehingga mampu mengaplikasikan dalam pengelolaan usaha yang berdampak pada pengembangan Usaha Mikro Kecil dan Menengah, sementara itu pengembangan usaha pada skala mikro untuk memberikan peningkatan pendapatan masyarakat berpendapatan rendah di perdesaan. Kegiatan pengabdian ini dilaksanakan secara offline yang diikuti oleh 22 peserta yang terdiri dari pelaku Usaha Mikro Kecil dan Menengah yang masuk kelompok sadar wisata Manua Tirta di desa Ponggok, Kecamatan Polanharjo, Kabupaten Klaten. Kegiatan pengabdian ini berjalan dengan lancar sesuai perencanaan. Metode yang digunakan dalam kegiatan pengabdian ini adalah dengan melakukan pelatihan dan diskusi yang berkaitan dengan materi akuntansi usaha kecil bagi pelaku Usaha Mikro Kecil dan Menengah. Hasil dari kegiatan ini adalah para peserta mengetahui dan memahami tentang akuntansi Usaha Mikro Kecil dan Menengah pengembangan usaha supaya dapat meningkatkan pendapatan masyarakat.
Determinan Kinerja Keuangan UMKM Kuliner Di Kota Solo Ririn Wulandari; Pardi Pardi; Astuning Saharsini; Era Trianita Saputra
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1034

Abstract

This study aims to determine the effect of financial management (X1), application of accounting information systems (X2), quality of human resources (X3), utilization of e-commerce (X4) on financial performance (Y) Culinary UMKM in Solo City. The samples taken were 100 respondents, using the slovin formula. The method used in this data analysis technique uses instrument data testing, classical assumption testing, multiple linear regression and hypothesis testing. The method of collecting data is by distributing questionnaires to the heads of culinary UMKM actors in the city of Solo. The results showed that the variables of financial management (X1), application of accounting information systems (X2), quality of human resources (X3), utilization of e-commerce (X4) had a positive effect on the financial performance (Y) of culinary UMKM in Solo.
ANALISIS FAKTOR YANG MEMPENGARUHI GENERASI Z DI SURAKARTA MENJADI PENGGUNA E-WALLET SHOPEEPAY Fania Indri Puspitasari; Pardi Pardi
JURNAL ILMIAH EDUNOMIKA Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i2.6399

Abstract

Penelitian ini bertujuan untuk menganalisis tentang faktor-faktor yang mempengaruhi generasi Z dalam menggunakan sistem pembayaran E-wallet ShopeePay. Dalam penelitian ini faktor yang mempengaruhi yaitu promosi, kepercayaan, kemudahan penggunaan, dan pengalaman. Jenis penelitian ini yaitu kuantitatif deskriptif, yang menjelaskan bahwa data yang bersifat numeric atau terdiri dari angka-angka yang kemudian mendeskripsikan data tersebut. Populasi penelitian ini adalah masyarakat di Kota Surakarta yang berusia 17-25 tahun, pengguna E-wallet ShopeePay. Jumlah populasi tidak diketahui, sehingga teknik penarikan sampel yang digunakan adalah dengan teknik sampel acak sederhana, dan diperoleh total sampel sebanyak 100 responden. Metode pengumpulan data pada penelitian ini menggunakan metode survei dengan kuesioner sebagai alat utama untuk mengumpulkan data. Analisis data menggunakan analisis regresi linier berganda dengan menggunakan program SPSS versi 25. Pengujian hipotesis klasik terdiri dari uji : 1) uji F dan koefisien determinasi, 2) uji asumsi yang meliputi uji normalitas, 3) uji multikolinieritas, dan 4) uji heteroskedasititas. Penelitian ini menemukan bahwa faktor kontribusi Promosi, Kemudahan Penggunaan, dan Pengalaman berpengaruh terhadap Generasi Z sebagai pengguna E-wallet ShopeePay. Faktor kepercayaan tidak berpengaruh terhadap generasi Z sebagai pengguna E-wallet Shopeepay. Kata Kunci : Promosi, Kepercayaan, Kemudahan Penggunaan, Pengalaman, dan Pengguna E-wallet ShopeePay.
Co-Authors Alisa Rusdiana Annisa Fitriya Al Farizi Farizi Astuning Saharsini Avita Ayu Fitria Budi Istiyanto Dika Santa Claudya Era Trianita Saputra Fania Indri Puspitasari Fatimah Zahro Ijabi Febry Krisna Putri Lavena Dona Ekasari Dona Lia Kusuma Dewantari Lusiana Fatmaningsih Melinda Selvia Ramadhani Nursiam Nursiam Nursiam Nursiam Ririn Wulandari Ryan Budi Prakoso Sekar Jiwandari Sukma Kusumawati