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All Journal Dinamika Akuntansi Keuangan dan Perbankan The Indonesian Accounting Review 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) 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 BISEI: Jurnal Bisnis dan Ekonomi Islam 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 JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Ekonomi Manajemen Akuntansi Equilibrium: Jurnal Ekonomi Syariah Journal of Innovative and Creativity Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan JIMEKA Al-Infaq : Jurnal Ekonomi Islam Aktsar: Jurnal Akuntansi Syariah
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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Other

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DETERMINING FACTORS THAT EFFECTING MSMEs BANK CREDIT ACCESS Febriastuti, Seli; Herwiyanti, Eliada; Ulfah, Permata
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.2.10812

Abstract

The study aims to determine the effect of factors that effecting bank credit access for MSMEs in Purbalingga Regency with financial literacy as a moderating variable. The population in this study are SMEs in the fashion sector in the Segamas Market, Purbalingga Regency. The samples in this study were 96 businesses used the total sampling method. Data analysis used multiple linear regression and moderated regression analysis.The results of this study indicate that: (1) credit knowledge has a positive effect on access to bank credit; (2) banking service quality has no positive effect on bank credit access; (3) business continuity has no positive effect on access to bank credit; (4) financial literacy does not moderate the effect of credit knowledge on bank credit access; (5) financial literacy does not moderate the effect of banking service quality on bank credit access; (6) financial literacy does not moderate the effect of business continuity on bank credit access. The implication of this research for MSMEs it can provide an overview of the importance of credit knowledge and financial literacy in accessing bank credit. Meanwhile, the Purbalingga Regency Cooperative and UKM Service can provide an overview of financial training for MSMEs.
Pengaruh Framing Terhadap Penggunaan Teknologi Pengelolaan Keuangan Pada UMKM di Banyumas Primasari, Dona; Herwiyanti, Eliada; Widianingsih, Rini
Jurnal Aplikasi Bisnis dan Manajemen Vol. 8 No. 1 (2022): JABM Vol. 8 No. 1, Januari 2022
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.8.1.217

Abstract

The inability of accounting, which includes recording techniques for transaction processes and the use of software, has failed of MSMEs in developing their businesses. This study examines the effect of positive and negative framing on the use of technology-based financial software. Data collection in this study was conducted by distributing questionnaires as many as 100 questionnaires with purposive sampling technique, a total of 98 questionnaires that can be processed. Data analysis using Statistical Product and Service Solution (SPSS) version 22.0. The results provide empirical evidence that the concept of positive framing and negative framing affects the use of technology-based financial software. for MSME actors, as well as supporting the prospect theory concept used in research. Keywords: framing, prospect theory, financial management, financial software, MSMEs
MENINGKATKAN KOMPETENSI USAHA KECIL MIKRO DI DESA LEDUG: PELATIHAN LITERASI DIGITAL MELALUI E-COMMERCE Herwiyanti, Eliada; Rubiyanty, Inggrid Marisca; Oktaviana, Amelita; Azzahrah, Fatimah; Uyun, Linatul; Rasyad, Muhammad Iffadel
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

Pesatnya kemajuan teknologi pada era revolusi industri 4.0 dan society 5.0 ini menyebabkan persaingan dalam dunia perdagangan semakin ketat. Selain itu, tren strategi bisnis pun berubah yang semula menggunakan cara konvensional, kemudian beralih menjadi digital. Pelaku UMKM dan masyarakat umum diharapkan memiliki digital skills yaitu dalam memahami perangkat keras dan lunak dari Teknologi, Informasi, dan Komunikasi, serta sistem operasi digital. Pemanfaatan digitalisasi ini merupakan solusi yang tepat guna untuk berbisnis. Saat ini seringkali kita mendengar tentang bisnis online, bisnis online dapat memberikan peluang secara positif untuk mengembangkan bisnis. UMKM dituntut untuk selalu berinovasi dan memulai penjualannya secara online melalui aplikasi – aplikasi di e-commerce. Kegiatan pendampingan bisnis juga diberikan kepada pelaku UMKM untuk meningkatkan kapasitas dan kemampuan bisnisnya untuk meningkatkan jumlah penjualan UMKM. Pelatihan ini bertujuan meningkatkan pemahaman literasi digital untuk memaksimalkan penjualan pada UMKM Desa Ledug melalui platform e-commerce seperti Shopee dan GoFood. Hasil pelatihan menunjukkan peningkatan pemahaman dan motivasi peserta terkait e-commerce. Peserta yang sudah menggunakan platform tersebut mengalami peningkatan pendapatan. Meskipun peserta yang belum terbiasa menunjukkan minat tinggi, beberapa kendala seperti kesulitan penggunaan dan kurangnya informasi perlu diatasi. Kesimpulannya, pelatihan literasi digital mampu memberikan dampak positif, tetapi perlu memperhatikan faktor-faktor kemudahan penggunaan dan ketersediaan.
EARNINGS MANAGEMENT AND FINANCIAL PERFORMANCE BEFORE AND DURING THE CORONA VIRUS DISEASE-19 PANDEMIC Santika, Labda Agung; Herwiyanti, Eliada
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i3.24648

Abstract

This research set out to ascertain the impact of profitability as measured by the ratio of return on assets (ROA), return on equity (ROE), and net profit margin (NPM) on earnings management in the tourism, restaurant, and hotel sector firm listed on Indonesian Stock Exchange for the study period of 20172020. The research sample was selected by using purposive sampling. Data analysis technique using multiple linear regression analysis and carried out by SPSS version 22 software. According to the findings, net profit margin had an impact on earnings management, while return on equity and return on assets did not affect earnings management.
PEMAHAMAN SAK EMKM DALAM MEMODERASI SISTEM INFORMASI AKUNTANSI DAN KINERJA KEUANGAN UMKM Kanivia, Aan; Herwiyanti, Eliada; Pratapa, Agung; Lestari, Puji
Jurnal Digit : Digital of Information Technology Vol 15, No 2 (2025)
Publisher : Universitas Catur Insan Cendekia (CIC) Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51920/jd.v15i2.445

Abstract

Rendahnya tingkat pemanfaatan Sistem Informasi Akuntansi (SIA) dan lemahnya pemahaman pelaku UMKM terhadap Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), menjadi salah satu faktor penyebab ketidakefektifan pelaporan keuangan dan kinerja usaha pada UMKM hingga saat ini. Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Informasi Akuntansi (SIA) terhadap kinerja keuangan UMKM Rumah BUMN Kota Cirebon, serta menilai apakah pemahaman terhadap Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) memoderasi hubungan tersebut. Penelitian ini menggunakan metode kuantitatif dengan pendekatan explanatory survey dan purposive sampling terhadap 112 UMKM Rumah BUMN Kota Cirebon. Analisis dilakukan menggunakan regresi linear berganda dan uji Moderated Regression Analysis (MRA) dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi (SIA) berpengaruh signifikan terhadap kinerja keuangan. Temuan utama lainnya juga menunjukkan bahwa pemahaman terhadap Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) secara signifikan memperkuat hubungan antara Sistem Informasi Akuntansi (SIA) dan kinerja keuangan. Implikasi dari temuan ini menekankan pentingnya pelatihan dan edukasi berkelanjutan bagi pelaku UMKM sebagai upaya untuk meningkatkan akuntabilitas dan keberlanjutan usaha. Kata kunci: Sistem Informasi Akuntansi (SIA), Kinerja Keuangan, SAK EMKM, Pemahaman Akuntansi, UMKM
PENINGKATAN SUSTAINABILITAS RANTAI NILAI BUDIDAYA LEBAH KLANCENG KELOMPOK MALANG JAYA Herwiyanti, Eliada; Yuniaty, Alice; Wahyu Pribadi, Fajar
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (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.v7i3.18195

Abstract

The community service program aims to improve the sustainability of the Trigona spp. cultivation value chain. The target group is the Malang Jaya Trigona spp. cultivation group, located in Pageraji Village, Cilongok, Banyumas. Established in February 2024, the Malang Jaya group faced challenges in production, organizational management, and marketing. Efforts to address these challenges included providing appropriate technology and innovation, providing outreach and training on organizational management, and marketing. The technology and innovation assistance provided included raw materials, components, and appropriate technology tools. All of the technological and innovation assistance has been handed over on July 26, 2025. Until the time this article was written, meaning approximately 50 days have passed, the Malang Jaya group has carried out the Trigona spp. cultivation process, planting longan and santos lemon tree seedlings, better product storage and packaging practices, as well as more orderly financial and administrative recording practices by using all the technology and innovation funded by the Grant of the Directorate of Research and Community Service, Directorate General of Research and Development, Ministry of Higher Education, Science, and Technology. Thus, slowly but surely, the Malang Jaya group will experience an increase in the sustainability of the Trigona spp. cultivation value chain.
Technological innovation in Small and Medium Enterprises: A bibliometric analysis Budianto, Roni; Praptapa, Agung; Herwiyanti, Eliada; Puji, Puji; Suyono, Eko; Rusmana, Oman
Journal of Sustainable Tourism and Entrepreneurship Vol. 4 No. 1 (2022): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v4i1.1707

Abstract

Purpose: This study aims to determine the development of Small and Medium-sized Enterprises (SMEs) in the digital era. Research Methodology:  The authors used the Scopus database and searched for articles containing keywords such as "technology innovation" AND smes OR "small and medium enterprises." The data were obtained from 1990 to 2023, with a total of 408 documents consisting of 295 articles, 20 book chapters, 67 conference papers, eight conference reviews, one erratum, one note, five retracted documents, and 11 review documents. Results: The study found that the development of publications on technological innovation in SMEs fluctuated but tended to increase. The most productive source and the most impactful author were Institute of Electrical and Electronics Engineers (IEEE) Transactions on Engineering and Management, and most publications were conducted in collaboration with fellow authors from the same country. The most cited country was the United Kingdom, followed by Singapore and the United States of America. The most common topic in publications was technological innovation. Conclusions: This study shows an increasing trend in research on technological innovation in SMEs, highlighting its importance and the role of key sources, authors and countries in shaping the field. Limitations: The study is limited to Scopus-indexed and English-language publications, and the bibliometric approach focuses on trends rather than an in-depth contextual analysis. Contributions: This study highlights the importance of technological innovation in SMEs and its economic impact.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON FIRM PERFORMANCE WITH MANAGERIAL OWNERSHIP AS A MODERATING VARIABLE Angeline, Viola; Herwiyanti, Eliada; Kusumastati, Widyahayu W.; Setyorini, Christina Tri
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (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.2025.4.2.19807

Abstract

This study aims to analyze the effect of Corporate Social Responsibility on company performance with managerial ownership as a moderating variable. The research population is insurance and reinsurance companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The total sample used was 13 insurance companies and 1 reinsurance company. The sampling technique uses a non-probability sampling technique using all members of the population as the research sample. The data analysis technique used in this study is multiple regression analysis. The results of this study indicate that: (1) Corporate Social Responsibility has no positive effect on company performance; (2) Managerial ownership has a positive effect on company performance; (3) Managerial ownership does not moderate the relationship between Corporate Social Responsibility and company performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI GAS RUMAH KACA DARI PERSPEKTIF AKUNTANSI HIJAU Deantari, Sri Anggita Olvin; Pinasti, Margani; Herwiyanti, Eliada
EQUILIBRIUM Vol 7, No 1 (2019): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v7i1.5225

Abstract

This study aims to analyze the effect of environmental management system, environmental performance, size, profitability and leverage to greenhouse gas emissions disclosure in Indonesia companies. To measure the extent of carbon emission disclosure used checklist that was developed based on the information request sheets provided by the carbon disclosure project (CDP). The population of this study was all basic industrial and chemical companies listed on the Indonesia Stock Exchange during 2014-2016. Sampling method used in this research is purposive sampling method so that obtained samples based on the criteria as many as 60 research samples. Type of data used is secondary data. Data analysis used descriptive statistic, Classical Assumption Test, Multiple Linear Regression Analysis, Goodness of Fit Test, Coefficient of Determination Analysis (R²) and Hypothesis Testing (t test). The results of 5 hypothesis, 4 hypothesis accepted and 1 hypothesis rejected. Variable Environmental Management System, Environmental Performance and Size have positive and significant and Leverage have negative and significant impact to carbon emission disclosure. While profitability have positive but not significant impact in basic industrial and chemical companies in Indonesia. Based on Adjusted R Square is seen that the value of coefficient of determination is 0.663, it means that the Greenhouse Gas Emission Disclosure can be explained by independent variable equal to 66,3% and 33,7% explained by other variable.
Meningkatkan Kinerja Keuangan dan Keberlanjutan Melalui Penerapan E-Commerce dan Media Sosial di Kalangan Usaha Kecil dan Menengah (UKM) Utami, Hastin Tri; Lestari, Puji; Herwiyanti, Eliada; Praptapa, Agung
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.33830

Abstract

SMEs contribute 61.1% to Indonesia's GDP and employ over 97% of the workforce, yet only 30% last more than five years with sustainable practices. This study aims to examine the impact of e-commerce and social media adoption on SME sustainability, with financial performance as a mediating variable. A quantitative approach using PLS-SEM was conducted on traditional food SMEs in Banyumas. The results indicate that e-commerce adoption significantly affects financial performance (p=0.042), and financial performance significantly affects sustainability (p=0.015). However, no significant mediation effect was found. The GoF value of 0.337 indicates a moderate model fit. While digitalization enhances financial outcomes, its effect on sustainability is not automatic without strong internal capacity.
Co-Authors AA Sudharmawan, AA Achmad Ulin Nuha Agung Praptapa Agung Praptapa Agus Faturahman Agus Faturokhman Agus Suroso Alice Yuniaty AMALIYAH, FITRI Angeline, Viola Arif Sapta Yuniarto Aris Susetyo Arofah, Triani Artati, Dwi Ascaryan Rafinda Ascaryan Rafinda Azis, Fairuz 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 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 Kusumastati, Widyahayu W. Laeli Budiarti 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 Pramurindra, Rezky Praptapa, Agung Pratapa, Agung Probo Hardini PUJI LESTARI PUJI LESTARI Puji Lestari Puji, Puji Purnama, Dendi Purwoko, Agus Putri, Pretisila Kartika Rahmawan, Aditya Ramadhani , Wanda Putri Rasyad, Muhammad Iffadel Regita, Alliya Retno Dyah Pekerti REZA ADITA ALDAMA Rini Widianingsih Rini Widianingsih, Rini Robertus Aryo Kusumo Widodo Rohman, Zanuar Lutfi Romandhon Romandhon Rubiyanty, Inggrid Marisca SABARUDIN Santika, Labda Agung Saputro, Fajar Saputro, Fajar Seran, Maria Sev Rahmiyanti Siti Maghfiroh Sri Hartiyah Sri Hartono Sri Hartono, Sri Sukirman Sukirman Sulaiman, Syifa’ Ibnatu Suliyanto Suliyanto Supriono Supriono Supriono Supriono TIFANNY CHRISTY M Tri Nurhayati Trii Nurhayati Umi Pratiwi Utami, Hastin Tri Uyun, Linatul Verrel Syach Ariiq, Ermawan Rif’at Wardani, Erna warsidi warsidi 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