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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) AKTSAR: Jurnal Akuntansi Syariah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL MANAJEMEN BISNIS Jurnal Mantik International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Pesut : Pengabdian untuk Kesejahteraan Umat Jurnal Ekonomi dan Manajemen Abdi Psikonomi Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium JRAP (Jurnal Riset Akuntansi dan Perpajakan) Innovative: Journal Of Social Science Research Majapahit Journal of Islamic Finance dan Management El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal pengembangan pendidikan akuntansi dan keuangan Journal of Ekonomics, Finance, and Management Studies Financial and Accounting Indonesian Research
Eskasari Putri
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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The Effectiveness of Using Digital Transaction Applications with the Technology Acceptance Model for Financial Management Kusumawati, Evi Dewi; Putri, Eskasari
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.18

Abstract

Purpose: This study aims to examine the effectiveness of digital transaction applications in managing finances for small and medium-sized enterprises (SMEs) in the culinary industry. Methodology: The Technology Acceptance Model (TAM) was used to analyze the factors influencing the adoption of digital transaction applications among SMEs. Finding: The results show that perceived usefulness, perceived ease of use, and attitude towards using digital transaction applications have a positive impact on the intention to use these applications. The study also found that external factors, such as individual factors and social factors, influence the adoption of digital transaction applications. Implication: The findings of this study have implications for the development of digital transaction applications that are tailored to the needs of SMEs in the culinary industry. Originality: This research is original because it combines the Technology Acceptance Model (TAM) with external factors such as individual and social factors to analyze the adoption of digital transaction applications in the MSME culinary industry. Keywords: Accounting Information System, Digital Transaction Application, Technology Acceptance Model.
Pengaruh Reputasi Underwriter,Ukuran Perusahaan, Dan Nilai Perusahaan Terhadap Initial Return 1 Hari (Studi Empiris Pada Perusahaan Yang Melakukan Initial Public Offering (IPO) Di Bursa Efek Indonesia (BEI) Periode 2020-2022) Azzuhrufi, Faradis Akbar; Putri, Eskasari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4981

Abstract

Tujuan penelitian ini adalah mengetahui pengaruh reputasi underwriter, ukuran perusahaan, dan nilai perusahaan terhadap initial return 1 hari. Sampel pada penelitian ini sebanyak 114 data sampel. Metode analisis Penelitian ini menggunakan regresi berganda. Hasil penelitian ini menunjukan reputasi underwriter tidak berpengaruh signifikan terhadap initial return, Ukuran perusahaan tidak berpengaruh signifikan terhdap initial return, dan nilai perusahaan berpengaruh terhadap initial return.
Cloud Inventory : Cara Mudah UMKM Mengetahui Persediaan Barang Dagang Putri, Eskasari; Bandi; Wahyu Widardjo; Taufiq Arifin
Abdi Psikonomi Vol 5, No 2 (2024): Oktober 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v5i2.7379

Abstract

Lemahnya sistem pencatatan persediaan pada UMKM menjadi hambatan tersendiri dalam proses bisnis yang menjadikan UMKM tidak mampu bersaing. Pencatatan persediaan barang pada UMKM diharapkan mampu menjadikan bisnis berjalan lebih efektif dan efisien. Program pengabdian ini berusaha untuk mengatasi hal tersebut dengan merancang sistem penjualan, pembelian dan penyimpanan sederhana sebagai bagian dari manajemen persediaan.
Analisis Tingkat Keamanan, Fleksibilitas, Kepuasan Pengguna, Citra Sosial dan Kenyamanan Pengguna Terhadap Manfaat Bank Digital Dalam Sistem Pembayaran : Studi Kasus di Kota Surakarta Safira Ardina Putri; Eskasari Putri
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2191

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat keamanan, fleksibilitas, kepuasan pengguna, citra sosial, dan kenyamanan pengguna terhadap manfaat bank digital dalam sistem pembayaran di Kota Surakarta. Studi kasus dilakukan di Kota Surakarta dengan menggunakan pendekatan kuantitatif. Data primer yang dikumpulkan melalui kuesioner dan akan diolah dengan memanfaatkan teknologi SPSS versi 25. Fokus utama pada penelitian ini yaitu memahami bagaimana faktor-faktor tersebut dapat mempengaruhi pengalaman pengguna dalam menggunakan bank digital sebagai media transaksi pembayaran.
The Effect of Land and Building Acquisition Tax (BPHTB), Land and Building Tax, Restaurant Tax, Parking Tax and Street Lighting Tax on Regional Original Income in Surakarta Residency Government 2017-2023 Raisa Tanjung Sari, Della; Putri, Eskasari
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1352

Abstract

This study aims to empirically analyze the effect of Land and Building Acquisition Fee (BPHTB), Land and Building Tax, Restaurant Tax, Parking Tax, and Street Lighting Tax on Local Original Income. This study was conducted at the Regency/City Governments in the former Surakarta Residency for the 2017-2023 Fiscal Year. The study used a quantitative research approach to collect and analyze data. The population in this study were all district/city governments in the former Surakarta Residency for the 2017-2023 fiscal year consisting of 6 regencies and 1 city. The sampling method used was purposive sampling, with a total sample of 41 data. The analysis used was multiple linear regression and descriptive statistics. The results of the data analysis showed that the variables of Land and Building Acquisition Fee (BPHTB) and Land and Building Tax had an effect on Local Original Income. Meanwhile, the variables of Restaurant Tax, Parking Tax, and Street Lighting Tax had no effect on Local Original Income. This study expands the literature on the contribution of local taxes to local original income. This study provides a deeper understanding of the relationship between regional taxes and local revenue for district and city governments in Surakarta Residency from the 2017 to 2023 fiscal years.
Factors influencing career interest in becoming a public accountant Afiifah, Vicka Juan; Putri, Eskasari
Jurnal Mantik Vol. 8 No. 4 (2025): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i4.6122

Abstract

This study investigates the factors influencing students' interest in pursuing a career as a public accountant, focusing on financial rewards, labor market considerations, social values, professional training, and professional recognition. A quantitative approach is utilized, with a sample of 91 accounting students from the 2021 and 2022 cohorts at Universitas Muhammadiyah Surakarta, selected through purposive sampling. Data collection is conducted via online questionnaires using a five-point Likert scale. The analysis includes descriptive statistics, validity and reliability tests, and classical assumption tests to ensure unbiased results. Hypothesis testing employs multiple regression analysis, with t-tests examining individual variable effects, F-tests assessing overall model significance, and R² determining explanatory power. Findings reveal that financial rewards, social values, professional training, and professional recognition significantly influence career interest in public accounting, while labor market considerations do not. The study's limitations include a restricted sample, which may limit generalizability, and the exclusion of other potential influencing factors. Future research should consider additional variables, such as gender, workplace environment, and family background, while also expanding the sample to encompass students from multiple universities for broader applicability.
Strategi dan Pengelolaan Keuangan Berbasis Syariah di Desa Baran Airlangga Firdan Jagad Pratama; Nova Ramadani; Fuad Hudaya Fatchan; Eskasari Putri; Ilham Nuryana Fatchan
Abdi Psikonomi Vol 5, No 1 (2024): Juni 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v5i1.5743

Abstract

Pengelolaan keuangan adalah kegiatan mengelola uang dalam suatu organisasi atau kehidupan sehari-hari yang dilakukan oleh individu atau kelompok untuk mencapai kesejahteraan finansial. Untuk mencapai kesejahteraan diperlukan pengelolaan keuangan yang baik agar uang dapat digunakan sesuai kebutuhan. Untuk dapat menjalankan proses pengelolaan keuangan yang baik diperlukan tanggung jawab untuk menjalankan proses pengelolaan uang dan aset lainnya dengan cara yang dianggap positif Pengabdian ini berfokus pada strategi dan pelatihan keuangan syariah di Desa Baran, Sukoharjo. Dalam kehidupan bermasyarakat seringkali terjadi permasalahan terkait hutang piutang ,maka dari itu sosialiasi ini perlu dilakukan untuk membantu masyarakat memahami terkait hutang piutang. Dalam Islam, hutang dianggap sebagai suatu akad yang memungkinkan, tetapi juga harus dilakukan dengan cara yang sesuai dengan prinsip-prinsip dan etika Islam. Dalam beberapa kasus, hutang dapat membawa manfaat, seperti membantu orang lain dalam kebutuhan dan meningkatkan kemampuan seseorang dalam berkontribusi pada masyarakat. Namun, hutang juga dapat menjadi sumber masalah jika tidak dikelola dengan baik dan etika. Sosialisasi ini diharapkan mampu menjadi referensi untuk mengelola keuangan dengan baik dan benar bagi masyarakat dalam suatu organisasi dan diharapkan bisa menerapkan pada pengelolaan keuangan dikeluarga, meningkatkan pemahaman masyarakat terhadap pengelolaan keuangan berdasarkan ketentuan syariah dan meningkatkan kesadaran masyarakat tentang pentingnya pengelolaan keuangan berdasarkan ketentuan syariah.
Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting Kusumawati, Eny; Yuliantoro, Ika Putri; Putri, Eskasari
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14646

Abstract

The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses eight variables that are hypothesized to affect fraudulent fianncial reporting. The population in this study are manufacturing companies basic industrial and chemical sector listedon the Indonesia Stock Exchange (IDX) during the 2017-2019. The sample was determined by purposive sampling technique and obtained a sample of 105 companies. This research uses statistical analysis by regression analysis. The results in this study are financial target, external pressure, institusional ownership, and capability had effect in detecting fraudulent financial reporting. Financial stability, opportunity, rationalization, and arrogance had no effect in detecting fraudulent financial reporting.
The Effect of Good Corporate Governance, Sales Growth, and Capital Intensity on Accounting Conservatism (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2019) Achyani, Fatchan; Lovita, L; Putri, Eskasari
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17578

Abstract

The company’s condition must experience ups and downs that cause instability so that conditions are different from one company to another. Companies must be meticulous in financial reporting to attract investors and creditors as users of financial information. Companies do not rush to recognize and measure assets and profits and immediately recognize possible losses and debts. The purpose of this study is to analyze and obtain empirical evidence about the effect of good corporate governance, sales growth, and capital intensity on accounting conservatism. In this study, indicators of good corporate governance are managerial ownership, independent commissioners, audit quality, and concentrated ownership. The sample of this research was manufacturing companies in Indonesia during 2017-2019, which are listed on the Indonesia Stock Exchange (BEI). This study results indicated that independent commissioners and capital intensity influenced accounting conservatism.
The Influence of Majority Ownership, Profitability, Size of the Board of Directors, and Frequency of Board of Commissioners Meetings on Sustainability Report Disclosure Trisnawati, Rina; Wardati, Safari Dwi; Putri, Eskasari
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17783

Abstract

Purpose – This study aims to determine the effect of majority ownership, profitability, the size of the directors board, and frequency of board of commissioners meetings on sustainability report disclosure. Design/methodology/approach– The data were tested using multiple linear regression method. The population used are LQ45 companies listed in Indonesian Stock Exchange (IDX) during the years 2017-2020. This study uses purposive sampling method and obtained 80 LQ45 companies for four years of observation. Findings– The results of this study indicated that the size of the directors board has a significant effect on sustainability report disclosure. While majority ownership, profitability, and frequency of board of commissioners meetings have no effect on sustainability report disclosure. Research limitations/implications– The board of directors is the highest element of management that has responsibility for gaining legitimacy. Companies that have a low number of boards of directors will disclose a higher sustainability report. A small board of directors will result in the effectiveness of coordination, communication and control of the CEO and result in participation that has a positive impact on monitoring information disclosure. Practical implications – Companies are expected to pay attention to sustainability reports disclosure because more high demands from stakeholders for non-financial information of each company. Originality/value – This study uses the majority ownership variable where this variable is very rarely used and uses the LQ45 company because previous research has focused on each industrial sector.
Co-Authors A'mala, Fitria Fauzia Adityarini, Hepy Adityarini Afiifah, Vicka Juan Aflit Nuryulia Praswati Aini Nur Laila Airlangga Firdan Jagad Pratama Akbar, Ashar Muhammad Akbar, Ashar Mukhammad Alfian Wulandari Ananda, Hendi Diva Andrian Nur Novianto Anisah Fitriyani Annisa Fitrotun Nadhiroh Annisa Fitrotun Nadhiroh Ardiningrum, Bunga Naifa Ari Putra Andita Arief Budhi Dharma Arief Budhi Dharma Arista Eka Pramudita Ashar Mukhammad Akbar Ashar Mukhammad Akbar Azzuhrufi, Faradis Akbar BANDI Banu Witono, Banu Bayu Tri Cahya Bunga Naifa Ardiningrum Christiana Shinta Indhiarti Christiana Shinta Indhiarti Dewi Kartika Sari Dharma, Arief Budhi Dyana Madyaratri Eny Kusumawati Eny Kusumawati Erma Setiawati Essia Ries Ahmed Essia Ries Ahmed Evi Dewi Kusumawati Evi Dewi Kusumawati Fajar Romadhoni Fatchan Achyani Fatchan, Fuad Hudaya Fuad Hudaya Fatchan Hadinata, Almas Dhiya Handayani, Meiga Trisna Hasan Ahmed Almashhadani Heppy Purbasari Ika Putri Yuliantoro Ilham Nuryana Fatchan Indhiarti, Christiana Shinta Kulintang, Amelia Kusumawati, Evi Dewi Lovita Lovita Lovita, L Luki Eko Wahyudi Lutfi Ardhani Luthfi Zamakhsyari Mahameru Rosy Rochmatullah Marcella Hemalia Anggraini Meiga Trisna Handayani Mohammed Almashhadani Mukhammad Akbar, Ashar Nalal Muna Nanda Devista Devista Nashirotun Nisa Nurharjanti Nelly Purnama Sari Ningsih, Bella Sonia Tali Setya Nisa Nurharjanti, Nashirotun Noer Sasongko Nova Ramadani Novianto, Andrian Nur Nursiam Nursiam Nursiam, N Octavia Rosa Indriana Oktavia Anggi Ariyani Oktaviani, Silvia Melinda Ovi Itsnaini Ulynnuha Permata Dewi , Indah Pratama, Rofi Dian Purwanti, Noer Indach Putri, Bella Danita Raghad Almashhadani Raisa Tanjung Sari, Della Rina Trisnawati Rosa Indriana, Octavia Safari Dwi Wardati Safira Ardina Putri Salma Badriyah Sara Kadhim Yousif Sari, Novi Puspita Silvia Melinda Oktaviani Tariq Tawfeeq Yousif Alabdullah Tariq Tawfeeq Yousif Alabdullah Taufiq Arifin W., Wahyono Wahyono Wahyono Wahyono Wahyono Wahyu Widardjo Wahyudi, Luki Eko Wardati, Safari Dwi Wayan Novitasari Yuli Tri Cahyono Yuliantoro, Ika Putri