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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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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.
Analysis of the Effectiveness of Cooperative Accounting Information Systems with the PIECES Benchmark Matriansyah, Aldi; Herwiyanti, Eliada
AJAR Vol. 8 No. 02 (2025): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/5579hj85

Abstract

This study aims to determine the effectiveness of the implementation of the Cooperative accounting information system. The location of the study is the Wastralingga Cooperative, located in Purbalingga, Central Java. The study was conducted by analyzing the workflow and components of the accounting information system before and after the improvement, and analyzing the effectiveness of the accounting information system before and after the improvement. The accounting information system (AIS) used by the Wastralingga Cooperative consists of two main parts: the cooperative financial system and the cooperative commission system. The data used in this study are primary data obtained from interviews and observations, as well as secondary data from documentation. Data were analyzed through reduction, presentation, drawing conclusions, and verification using triangulation techniques and sources. The analysis conducted using the PIECES framework benchmark shows that the Wastralingga AIS is useful in improving the efficiency and accuracy of bookkeeping and financial reporting, but there is still ineffectiveness in the aspect of system security control. Recommendations for improvement for the Wastralingga cooperative accounting information system include documentation standardization, user training, and improving security features. Furthermore, periodic evaluation and maintenance are also needed to ensure optimal system performance. The results of this study provide a contribution in terms of piloting the development of accounting information systems in cooperatives and serve as a reference for further research in line with this.
Factors that affect audit quality Calocha, Ramadhani; Herwiyanti, Eliada
Journal of Contemporary Accounting Volume 2 Issue 1, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss1.art4

Abstract

The title of this research is factors that affect audit quality. This research aims to know, analyze, and show the effects of the relationship between experience, auditor professionalism, time budget pressure, audit tenure, and knowledge of detecting errors on audit quality. The research population is all auditors at a public accounting firm in Jakarta. This research used a purposive sampling technique with some criteria for the research sample. The research sample obtained was 89 respondents. This research used survey technique as collecting the data with sharing questionnaire and multiple linear regression with SPSS software for the data analysis technique. The result of this study indicates that auditor experience and knowledge of detecting errors have a positive effect and significant on audit quality, whereas auditor professionalism, time budget pressure have a positive effect but not significant on audit quality and audit tenure have a negative effect but not significant on audit quality to the auditors at a public accounting firm in Jakarta. This result of the research is expected to be means of self-introspection for a public accounting firm in Jakarta or other regions to increasing audit quality through attention to the auditor’s experience and knowledge of detecting errors.
A study of information asymmetry in financial research Tri Wijaya, Juli Riyanto; Herwiyanti, Eliada
The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.2935

Abstract

This study aims to determine the effect of information asymmetry on earnings management, accounting fraud, budgetary slack, and the cost of equity. This study is conducted using literature study techniques by finding facts and making interpretations. Data sources are obtained from the results of previous studies, from 2017 to 2020, which have been published in various national journals. This study concludes that information asymmetry has a positive effect on earnings management; information asymmetry has a positive effect on accounting fraud; information asymmetry has a positive effect on budgetary slack; and information asymmetry has a negative effect on the cost of equity.
Pemetaan Tren Badan Usaha Milik Desa (BUMDes): Sebuah Analisis Bibliometrik Octisari, Sully Kemala; Praptapa, Agung; Herwiyanti, Eliada; Lestari, Puji; Pramuka, Bambang Agus; Ramadhanti, Wita
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 2 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i2.731

Abstract

Artikel ini bertujuan untuk menggali dan memetakan penelitian terkait Badan Usaha Milik Desa dengan menggunakan metode bibliometrik, dengan periode pengamatan tahun 1988 hingga Agustus 2023. Data bersumber dari database Scopus dengan menggunakan kata kunci “Badan Usaha Milik Desa” dan “BUMDes”. Pencarian Scopus menghasilkan total 181 dokumen. Metode yang digunakan adalah analisis bibliometrik dengan menggunakan R-Studio Biblioshiny dan Vos Viewer. Hasil pemetaan ini menunjukkan peningkatan publikasi secara teratur, terutama pada tahun 2020. Journal Of Comparative Economics memiliki jumlah publikasi tertinggi, namun World Development memiliki peringkat jurnal SCImago tertinggi pada tahun 2022. Publikasi sebagian besar ditulis oleh Indonesia dan Amerika Serikat. Kata kunci utama dari topik ini berkisar pada Badan Usaha Milik Desa itu sendiri dan kondisi pedesaan, dengan Tiongkok sebagai topik terbesar kedua. Tidak banyak kepentingan terkait kinerja dan keberlanjutan di Badan Usaha Milik Desa. Oleh karena itu, penelitian selanjutnya dapat mencoba mengukur kinerja dan keberlanjutan Badan Usaha Milik Desa.
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN EMKM DITINJAU DARI PENDEKATAN THEORY OF PLANNED BEHAVIOR Supriono, Supriono; Hartiyah, Sri; Suyono, Eko; Primasari, Dona; Praptapa, Agung; Lestari, Puji; Herwiyanti, Eliada
Journal of Economic, Business and Engineering (JEBE) Vol 5 No 2 (2024): April
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v5i2.7179

Abstract

Saat ini masih banyak pelaku UMKM yang belum melakukan pembukuan atas transaksi keuangannya dan belum menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). Terbatasnya kemampuan sumber daya manuasia di bidang akuntansi dan belum memahaminya proses menyusun laporan keuangan yang sesuai dengan standar akuntansi menjadi kendala bagi para pelaku UMKM. Di sisi lain, SAK EMKM sudah harus diimplementasikan per 1 Januari 2018. Tujuan penelitian ini adalah untuk menganalisis pengaruh faktor-faktor pelaku UMKM terhadap implementasi SAK EMKM ditinjau dari pendekatan theory of planned behavior. Sampel penelitian menggunakan purposive sampling method dengan jumlah 94 pelaku UKM, tersebar di 16 kecamatan di Kabupaten Purworejo. Teknik analisis data menggunakan regresi berganda, dan variabel mediasi dengan metode kausal step. Hasil penelitian ini menunjukkan bahwa sikap, norma subyektif dan persepsi pengendali perilaku berpengaruh terhadap minat untuk menyusun laporan keuangan berdasarkan SAK EMKM. Selanjutnya, minat penyusunan laporan keuangan berdasarkan SAK EMKM memediasi secara sempurna variabel sikap, norma subyektif dan persepsi pengendali perilaku terhadap implementasi penyusunan laporan keuangan berdasarkan SAK EMKM
Intellectual Capital di UMKM: Analisis Bibliometrik Artati, Dwi; Herwiyanti, Eliada; Lestari, Puji; Praptapa, Agung; Suyono, Eko; Kusuma, PDI
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i1.5893

Abstract

Perkembangan teknologi dan ilmu pengetahuan yang sangat cepat adalah tanda era globalisasi. Era globalisasi ditandai dengan persaingan ekonomi. Daya saing saat ini bergantung pada kemampuan usaha mikro, kecil, dan menengah (UMKM) dalam bidang teknologi dan ilmu pengetahuan. UMKM yang mampu bersaing selalu berupaya mencari strategi bersaing dan basis daya saing yang tepat untuk unggul. UMKM perlu menggunakan strategi pengelolaan pengetahuan untuk meningkatkan daya saing dengan implementasi pengelolaan Intellectual Capital. Artikel ini bertujuan untuk mengetahui dan memetakan penelitian yang membahas tentang Intellectual Capital di UMKM (MSMEs) dengan bibliometrik dalam periode pangamatan dari tahun 1998 sampai dengan tahun 2023. Data diperoleh dari database Scopus dengan kata kunci “Intellectual Capital AND MSMEs”. Dari pencarian dalam database scopus diperoleh sebanyak 285 artikel atau dokumen yang membahas tentang Intellectual Capital di UMKM. Metode yang digunakan yaitu analisis bibliometric, dengan menggunakan software R biblioshiny dan Microsoft excel. Hasil dari pemetaan ini menunjukkan bahwa dari waktu ke waktu publikasi meningkat. Sumber publikasi terbanyak berasal dari Journal of Intellectual Capital. Dokumen yang paling banyak dikutip adalah artikel karya Chen, Y. S. (2008). Sementara penulis yang paling banyak publikasi yaitu Khalique M. Dan topik yang sering dibahas adalah Knowledge – Management.
Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik Saputro, Fajar; Irianto, Bambang Setyobudi; Herwiyanti, Eliada
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): December 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2016.1.2.301

Abstract

Budgets implementation of local goverment in Indonesia has always been a concern of stakeholders, the budget accuration phenomenon is one of them. Local budgets implementation in Indonesia always produce SILPA, namely the excess of budget with the realization, the facts indicate inaccuracies of local budget implementation. This research was conducted in order to empirically demonstrate the role of external pressures, environmental uncertainty, organizational commitment and budget quality of budget accuracy.The research method uses quantitative methods with explanatory approach, data collection conducted by using questionaire and distributed to echelon 4 officials who involved in planning, implementating, monitoring, controling and evaluating of budget in Cilacap local goverment, use purposive sampling methode to get research sample and using Warp PLS 0.4 as a test tool statistics. The results showed that external pressure and environmental uncertainty has a negative significant effect on budget accuracy and commitment of the organization and budget quality has a positive significant effect on budget accuracy.This study contributes to local governments to improve budget accuracy by optimizing the organizational commitment and budget quality, and also raise awareness in light of external and environmental uncertainty wisely. Another contribution is that this study provides academic benefits for the development of theory in public sector accounting.
Faktor - Faktor Pendorong Peningkatan Pendapatan Asli Daerah ( Studi Pada Pemerintahan Kabupaten Banyumas ) Hartono, Sri; Pramuka, Bambang Agus; Herwiyanti, Eliada
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): June 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.1.399

Abstract

This study aims to determine the factors driving the increase in local revenue (PAD) to the Government of Banyumas. This research was conducted at the Department of Revenue Financial Management and Asset Banyumas (DPPKAD). The study was conducted with a qualitative approach to the use of internal DPPKAD officials as informants to provide valid informations what drives revenue generating Banyumas. According to the results of research and analysis, several factors driving the increase in revenue Banyumas, among others: (1) The existence of local enterprises (BUMD) as a contributor to revenue, (2) existence of policies undertaken by the Government of Banyumas Regency relevant for collection of the PAD, (3) Reward System granted to the parties relating to the acceptance of PAD and (4) the innovation made as a driver of local revenue from PAD which includes (a) Conformation to the taxpayer, (b) The Integrated team, (c) Revaluated property and land value of Property tax, and (d) Perform Socialization of a Local Taxes.
TRANSAKSI E-COMMERCE: ANALISIS SUDUT PANDANG AKAD WAKALAH DAN SALAM SERTA PSAK SYARIAH 103 Pekerti, Retno Dyah; Susilowati, Dewi; Herwiyanti, Eliada
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (858.598 KB) | DOI: 10.20884/1.sar.2019.4.1.1613

Abstract

The online purchasing and selling transaction reviewed in Islamic perspective is the category of muamalah in the field of trade or business. The rise of online transactions often causes problems. Sellers and buyers in online transactions have not understood the terms and conditions in buying and selling so that often occurs gharar, and do not know how the contract should be done. This research is to explore and analyze akad salam and application of PSAK Syariah 103 for online transactions. This research uses qualitative method with case study research conducted in Tasikmalaya City by using in-depth interview technique. Informants in the study consisted of business people, consumers, ustadz jurists, Majelis Ulama Indonesia (MUI) Tasikmalaya City, and academics. The results showed that the rukun and terms of sale and purchase in the perspective of sharia only known in general. Akad salam and PSAK Syariah 103 not known by the seller or buyer. Accounting of Salam can be applied to any sale and purchase transactions with the provisions of the scheme and recording, recognition, measurement, and presentation must be in accordance with the rules in PSAK Syariah 103. This research can be a reference for academics and become input for regulators, businessmen and community.
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