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All Journal Dinamika Akuntansi Keuangan dan Perbankan The Indonesian Accounting Review EQUILIBRIUM Jurnal Penelitian Ekonomi dan Bisnis Jurnal Manajemen Atma Jaya Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal WARTA SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Organisasi Dan Manajemen SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi dan Bisnis Performance JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Contemporary Accounting Jurnal Riset Terapan Akuntansi Jurnal Akuntansi & Perpajakan Jayakarta Budimas : Jurnal Pengabdian Masyarakat Journal of Sustainable Tourism and Entrepreneurship Jurnal Digit : Digital of Information Technology Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Manajemen Journal of Economic, Business and Engineering (JEBE) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan JIMEKA
Eliada Herwiyanti
Fakultas Ekonomi Dan Bisnis Universitas Jenderal Soedirman
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Social Sciences Other

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PEMBENAHAN PENCATATAN TRANSAKSI KEUANGAN PADA BISNIS KULINER DI DESA KARANGSALAM, BATURRADEN Herwiyanti, Eliada; Warsidi, Warsidi; Faturokhman, Agus; Dewi, Meutia Karunia
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 2 (2024): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2024.3.02.13097

Abstract

This community service activity was carried out with the aim of improving the recording of financial transactions in culinary businesses in Karangsalam Village, Baturraden. This activity was motivated by the need for culinary business actors for easy access and availability of financial data to make it easier to find out the financial condition of their business. The community service activity was carried out after the Community Service Team discussed with Partners to ensure the right tools and technology to be selected and implemented. The results of the discussion concluded that Partners could be assisted by implementing point of sales (POS) tools and technology. The implementation of POS tools and technology in Partner businesses is carried out in several stages, the first stage related to the introduction of hardware and software, the second stage related to the trial implementation accompanied by training from the Community Service Team, and the third stage related to the use of devices accompanied by evaluation and monitoring from the Community Service Team. After Partners successfully operated the devices provided, now the recording of culinary business financial transactions is better. Currently, business actors can easily and quickly monitor the movement of stock, see cash in and out, and find out the financial position of their business. Thus, this community service activity has succeeded in solving the problems of recording financial transactions experienced by Partners.
PENINGKATAN SUSTAINABILITAS BISNIS KOMUNITAS PELAKU USAHA DI KABUPATEN BANYUMAS Herwiyanti, Eliada; Hardini, Probo; Wardani, Erna
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this community service program is to improve the sustainability of business actors who are members of the Banyumas Raya Business Actors (PUBR) community. The situation analysis of the condition of PUBR as a service partner is experiencing problems in financial management and marketing which have an impact on the instability of income generation. Therefore, the Community Service Team coordinated with PUBR administrators until a solution was agreed upon through the implementation of program socialization, training, and the provision of appropriate technological tools. The community service program has been running effectively since August, the Community Service Team conducted socialization and training related to financial management materials, with the aim that participants understand the importance of good and professional financial management in doing business. Furthermore, in September, the Community Service Team conducted socialization and training related to digital marketing, with the aim that participants understand the importance of marketing with a modern approach through the TikTok application. The financial management training succeeded in improving participants' understanding of financial management. Likewise, the digital marketing training succeeded in improving participants' understanding of the TikTok application. Supported by the assistance of the technological tools provided, PUBR is now more active and enthusiastic in running its business. Thus, the problem-solving method used by the Community Service Team has been effective.
PENGARUH CORPORATE GOVERNANCE DAN KUALITAS PENGUNGKAPAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Sulaiman, Syifa’ Ibnatu; Herwiyanti, Eliada; Kusuma, Poppy Dian Indira; Putri, Negina Kencono
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11521

Abstract

This study aims to examine the impact of corporate governance and disclosure quality on earnings management in manufacturing companies listed on the Indonesia Stock Exchange.  This study utilized samples from 67 manufacturing companies that satisfied the sampling criteria for the purposive sampling method. Multiple linear regression analysis was used to analyze the data, and the results indicated that: (1) Managerial ownership has a positive effect on earnings management; (2) Institutional ownership has no effect on earnings management; (3) The board of directors has no effect on earnings management; (4) The independent commissioner has no effect on earnings management; (5) The audit committee has a negative effect on earnings management; and (6) Disclosure quality has no effect on earnings management.  It has been demonstrated that more audit committees can work more effectively to reduce earnings management practices. From the finding it is also necessary for developing a disclosure structure that will prevent earnings management more effectively is necessary. Keywords: Corporate Governance, Institutional Ownership, Managerial Ownership, Board of Directors, Independent Commissioners.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI DI UKM WIG KABUPATEN PURBALINGGA Rahmawan, Aditya; Herwiyanti, Eliada; Maghfiroh, Siti
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 16 No. 2 (2019): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v16i2.1621

Abstract

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.
Faktor-Faktor yang Memengaruhi Implementasi SAK di UMKM Gudeg Daerah Istimewa Yogyakarta Dewanto, Devi Aulia Rahma; Herwiyanti, Eliada; Ramadhanti, Wita
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.178 KB) | DOI: 10.32424/1.saap.2022.1.2.8037

Abstract

This study aims to determine the effect of education level, understanding of accounting, information technology, and business size on the implementation of SAK on MSMEs Gudeg in the Special Region of Yogyakarta. The population in this study is the Gudeg MSME actors in the Special Region of Yogyakarta who are registered in the GrabFood application, totaling 88 business actors. Sampling by purposive sampling method was carried out through several criteria, in order to obtain 45 targeted MSMEs. The data analysis technique is through multiple linear regression analysis. Of the 4 hypotheses proposed, there are 2 accepted hypotheses and 2 rejected hypotheses. The accepted hypotheses are H2 and H3, namely accounting understanding has a positive effect on the implementation of SAK on MSMEs and information technology has a positive effect on SAK implementation on MSMEs. While the rejected hypotheses are H1 and H4, with the result that the level of education has no effect on the implementation of SAK on MSMEs and business size does not affect the implementation of SAK on MSMEs. The results of this research show that along with the existing developments, access to compiling financial reports is easier due to an understanding of accounting and information technology which no longer depends on the level of education and the size of the business. This research is expected to be a reference for MSME actors as well as policy makers so that effectiveness in efforts to implement SAK on MSMEs can be carried out, mainly by increasing accounting understanding and the use of information technology.
THE INFLUENCE OF FINANCIAL PERFORMANCE, COMPANY SIZE, AND GOOD CORPORATE GOVERNANCE ON FINANCIAL DISTRESS Rohman, Zanuar Lutfi; Arofah, Triani; Herwiyanti, Eliada; Wulandari, Ratu Ayu Sri
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 1 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.16761

Abstract

This study aims to determine and analyze the effect of financial performance, company size, and good corporate governance on financial distress in raw goods sector companies listed on the Indonesia Stock Exchange for the period 2020 - 2023. The independent variables studied are: (1) Profitability proxied by Return on Assets (ROA); (2) Liquidity proxied by Current Ratio (CR); (3) Leverage proxied by Debt to Equity Ratio (DER); (4) Company size proxied by Natural Logarithm of Total Assets; (5) Managerial Ownership; (6) Institutional Ownership; (7) Independent Board of Commissioners; and (8) Audit Committee. The dependent variable is Financial Distress with the Modified Altman Z-Score indicator. This study uses three theories as the basis of its research, namely agency theory, signal theory, and pecking order theory. This research is a causal quantitative research. The sampling technique used is purposive sampling. The data analysis used is logistic regression test by utilizing Statistical Package for Social Science (SPSS) v25 software. The results showed that the profitability variable had a significant negative effect on financial distress and the liquidity variable had a significant positive effect on financial distress. Meanwhile, the variables of leverage, company size, and managerial ownership, institutional ownership, independent board of commissioners, and audit committee have no effect on financial distress. The implications of this research are expected to contribute to expanding the literature on the effect of financial performance, company size, and good corporate governance (GCG) on financial distress. The limitations of this study are the sample coverage which only focuses on the raw goods sector, research variables, variable proxies (measuring instruments), and observation period. Further research is recommended to use a wider sample coverage to obtain more comprehensive results.
LITERASI ZAKAT DAN INTENSI MEMBAYAR ZAKAT HARTA: UPAYA MENDUKUNG PROGRAM SUSTAINABLE DEVELOPMENT GOALS (SDGS) Rismayani, Gista; Praptapa, Agung; Herwiyanti, Eliada; Lestari, Puji
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 2 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i2.2015

Abstract

The purpose of this research is to identify the effect of zakat literacy (basic knowledge of zakat and advanced knowledge of zakat) on the intention of MSMEs (muslimpreneurs) to pay zakat in Java. This research used a quantitative method by survey design. The sample is 87 MSMEs (muslimpreneur). The data analysis used multiple analysis regression by SPSS 26. the results were basic knowledge and advanced knowledge of zakat had a significant effect on intention to pay zakat, and zakat literacy had a significant effect on intention to pay zakat. The contribution of this research is practical as a measure to assess the extent of zakat literacy in MSME actors. The theoretical contribution can enrich the relationship between zakat literacy proxied with basic and advanced knowledge and the intention to pay zakat through the theory of planned behavior in MSME (muslimpreneur) in Java. This research is limited to the number of samples and the wide and even distribution of samples.
Pengaruh Keputusan Investasi, Ukuran Perusahaan, Keputusan Pendanaan dan Kebijakan Deviden Terhadap Nilai Perusahaan Sektor Pertambangan Amaliyah, Fitri; Herwiyanti, Eliada
Jurnal Penelitian Ekonomi dan Bisnis Vol. 5 No. 1 (2020): March 2020
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v5i1.2783

Abstract

The purpose of the study was to determine whether there are effects of investment decision, company size, funding decision, and on deviden policy toward firm value. This type of research is correlational research, with quantitative research. This study uses secondary data taken from the IDX website data. The sample used in this study proved 40 companies consisting of the mining sector registered on the Stock Exchange during the period from 2015-2018. The sampling technique selected with certain criteria by using purposive sampling method. While the data analysis method used was the descriptive analysis and multiple regression analysis with an analysis tool using SPSS 22. The result of this study show that investment decision, company size, funding decision, and dividen policy are not significant to the value of the company.Keywords: Invesment Decision; Company Size; Funding Decision; Dividend Policy; Firm ValueTujuan dari penelitian ini adalah untuk mengetahui pengaruh keputusan investasi, ukuran perusahaan, keputusan pendanaan dan kebijakan dividen terhadap nilai perusahaan. Jenis penelitian ini adalah penelitian korelasi, dengan pendekatan kuantitatif. Penelitian ini menggunakan data sekunder yang diambil dari website data BEI. Sampel yang digunakan dalam penelitian ini berjumlah 40 perusahaan yang terdiri dari sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015-2018. Teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis regresi linear berganda dengan alat analisis menggunakan SPSS 22. Hasil penelitian ini menunjukan bahwa keputusan investasi, ukuran perusahaan, keputusan pendanaan dan kebijakan dividen tidak berpengaruh signifikan terhadap nilai perusahaan.Kata Kunci: Keputusan Investasi; Ukuran Perusahaan; Keputusan Pendanaan; Kebijakan Dividen; Nilai Perusahaan.
SEMINAR INVESTASI KEUANGAN DAN KEWIRAUSAHAAN UNTUK ANAK GENERASI Z DI SMA IT AL-IRSYAD PURWOKERTO Herwiyanti, Eliada; Regita, Alliya; Ramadhani , Wanda Putri; Verrel Syach Ariiq, Ermawan Rif’at; Hamdalah, Nurul; Budiyanti, Amelia Prasetyaningsih
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i1.16846

Abstract

Literasi keuangan dan kewirausahaan merupakan keterampilan esensial bagi generasi muda dalam menghadapi tantangan ekonomi di era globalisasi. Namun, tingkat pemahaman yang rendah terhadap pengelolaan keuangan dan investasi masih menjadi permasalahan yang perlu diatasi. Untuk itu, Program Kreativitas Mahasiswa (PKM) Pengabdian Masyarakat Magister Sains Akuntansi, Universitas Jenderal Soedirman mengadakan Seminar Masa Depan Gemilang: Dasar Investasi dan Kewirausahaan untuk Anak Muda yang bertujuan untuk meningkatkan pemahaman siswa terhadap konsep keuangan dan kewirausahaan sejak dini.Seminar ini menggunakan metode pre-test dan post-test guna mengukur efektivitas materi yang disampaikan. Hasil evaluasi menunjukkan adanya peningkatan pemahaman peserta terhadap pengelolaan keuangan pribadi serta minat yang lebih besar terhadap kewirausahaan. Selain itu, hasil survei kepuasan peserta menunjukkan bahwa lebih dari 85% peserta merasa seminar ini sangat bermanfaat dalam memberikan wawasan baru dan motivasi dalam mengelola keuangan serta merintis usaha sendiri. Rekomendasi yang dihasilkan dari kegiatan ini mencakup perlunya sesi pelatihan lanjutan yang lebih mendalam mengenai investasi dan strategi bisnis, serta pembentukan komunitas wirausaha muda guna mendukung penerapan ilmu yang telah diperoleh peserta. Kata kunci: Literasi Keuangan, Kewirausahaan, Investasi, Pendidikan Keuangan, Seminar Edukasi
PENGARUH PENGETAHUAN, RISK-RETURN, DAN BANDWAGON EFFECT MEMPENGARUHI MINAT INVESTASI CRYPTOCURRENCY PADA MAHASISWA Zinedine, Zenedinand; Herwiyanti, Eliada
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i1.6680

Abstract

This research examined the influence of knowledge, risk-return, and bandwagon effect on accounting students' cryptocurrency investment interest. The population in this study were active accounting students at Jenderal Soedirman University. The sampling method was purposive sampling. From 277 samples that met the criteria. 122 questionnaires can be used in the next research stage. The results of the study show that investment interest by Generation Z represented by accounting students who have taken financial technology courses is influenced by knowledge, risk-return, and the bandwagon effect. This finding provides evidence that learning about cryptocurrencies makes the younger generation not only have sufficient knowledge but also understand the risk-return of crypto investment instruments which are generally considered to be very uncertain in their performance. Likewise, the bandwagon effect is indeed a common thing among Generation Z to be interested in cryptocurrencies. Although the research results cannot be generalized, it can be concluded that generation Z who have received education about cryptocurrencies already understand the risks behind their investment choices.
Co-Authors AA Sudharmawan, AA Agung Praptapa Agus Faturahman Agus Faturokhman Agus Suroso Alice Yuniaty AMALIYAH, FITRI Arif Sapta Yuniarto Aris Susetyo Arofah, Triani Artati, Dwi Ascaryan Rafinda Ascaryan Rafinda Bambang Agus Pramuka Bambang Agus Pramuka Bambang Agus Pramuka Bambang Setyobudi Irianto Bambang Setyobudi Irianto Budianto, Roni Budiyanti, Amelia Prasetyaningsih Calocha, Ramadhani Christina Tri Setyorini Deantari, Sri Anggita Olvin Dewanto, Devi Aulia Rahma Dewi Liesnoor Setyowati DEWI PUTRININGSIH Dewi Susilowati Dewi, Meutia Karunia Dona Primasari Dona Primasari, Dona Dwiani Nursasi Aprilia EKO SUYONO Eko Suyono Eko Suyono, Eko Faizal Kurniawan Fajar Saputro Fajar Wahyu Pribadi Fatikhatun Khasanah Fatimah Azzahrah Faturahman, Agus Faturokhman, Agus Febriastuti, Seli Fitri Amaliyah GAGAT AGUS WASITO Gista Rismayani Hamdalah, Nurul Hartiyah, Sri Hary Prabowo I Wayan Mustika Irianto, Bambang Setyobudi Irianto, Bambang Setyobudi Juli Riyanto Tri Wijaya Kanivia, Aan Kiky Srirejeki KIKY SRIREJEKI Kiky Srirejeki, Kiky Kusuma, PDI Kusuma, Poppy Dian Indira Lutfan Haidi Mafudi * Mahardhika, Arya Samudra Margani Pinasti Matriansyah, Aldi Mawar Mugi Karidhani Muhammad Gilang Ramadhan NANDA PUTRI NAUFAL HABIB IZZUDDIN Negina Kencono Putri Novita Puspasari Octisari, Sully Kemala Oktaviana, Amelita Oman Rusmana OTIEK PRIHARININGSIH Permana, Ody Tegar Permana, Ody Tegar Permata Ulfah Permata Ulfah Permata Ulfah Permata Ulfah, Permata Pramandiri, Hizkia Anugerah Praptapa, Agung Pratapa, Agung Pretisila Kartika Putri Probo Hardini PUJI LESTARI Puji Lestari Puji, Puji Purnama, Dendi Purwoko, Agus Rahmawan, Aditya Ramadhani , Wanda Putri Rasyad, Muhammad Iffadel Regita, Alliya Retno Dyah Pekerti REZA ADITA ALDAMA Rezky Pramurindra Rini Widianingsih, Rini Robertus Aryo Kusumo Widodo Rohman, Zanuar Lutfi Romandhon Romandhon Rubiyanty, Inggrid Marisca Santika, Labda Agung Saputro, Fajar Saputro, Fajar Seran, Maria Siti Maghfiroh Sri Hartiyah Sri Hartono Sri Hartono, Sri Sufi Aziz, Fairuz Sukirman Sukirman Sulaiman, Syifa’ Ibnatu Suliyanto Suliyanto Supriono Supriono Supriono Supriono TIFANNY CHRISTY M Umi Pratiwi Uyun, Linatul Verrel Syach Ariiq, Ermawan Rif’at Wardani, Erna Warsidi Warsidi Warsidi Warsidi Widodo, Robertus Aryo Kusumo WIDYA HAYU WARMMESWARA KUSUMASTATI Wita Ramadhanti Wita Ramadhanti Wita Ramadhanti Wulandari, Ratu Ayu Sri Yanuar E. Restianto YULI PRASETYO YUSRIATI NUR FARIDA YUSRIYATI NUR FARIDA ZAKI BARIDWAN Zinedine, Zenedinand