Article Per Year (5 Year)
p-Index From 2020 - 2025
2.46
P-Index
This Author published in this journals
All Journal Jurnal Mirai Management JURNAL WIDYA GANESWARA SOLUSI GANESHA: Jurnal Pengabdian Masyarakat ProBisnis : Jurnal Manajemen Golden Ratio of Finance Management International Journal of Asian Business and Management (IJABM) IIJSE RESLAJ: Religion Education Social Laa Roiba Journal International Journal Business, Management and Innovation Review
Susilaningtyas Budiana Kurniawati
Universitas Tunas Pembangunan Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Pengaruh Kualitas Anggaran terhadap Kinerja Organisasi Menuju Tata Pemerintahan yang Akuntabel Supartini; Susilaningtyas Budiana Kurniawati; Adelia Ayu Shandra
JURNAL WIDYA GANECWARA Vol. 10 No. 4 (2020): JURNAL WIDYA GANECWARA
Publisher : Fakultas Ekonomi dan Bisnis UTP Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jwg.v10i4.1215

Abstract

Kualitas anggaran dalam penelitian ini dijelaskan variabel perencanaan anggaran, partisipasi anggaran, evaluasi anggaran dan standar biaya. Anggaran yang berkualitas disertai dengan kinerja yang baik berpengaruh terhadap akuntabilitas pemerintahan daerah. Penelitian ini menguji pengaruh kualitas anggaran (perencanaan, partisipasi, evaluasi anggaran dan standar biaya) terhadap kineja organisasi menuju tata pemerintahan yang akuntabel. Penelitian dilakukan pada pemerintah daerah Kabupaten Klaten. Penelitian ini memiliki lima tujuan yakni: 1) menguji secara empiris pengaruh kualitas anggaran terhadap kinerja organisasi , 2) menguji secara empiris pengaruh kinerja organisasi terhadap akuntabilitas pemerintah daerah. Teknik pengambilan sampel dalam penelitian ini menggunakan random sampling. Data yang digunakan merupakan data primer, yang diperoleh dengan menyebarkan kuesioner pada Kerja Perangkat Daerah (SKPD) di pemerintah daerah Kabupaten Klaten. Pengujian hipotesis menggunakan Analisis Regresi Linier Ganda dan Analisis Regresi Sederhana. Hasil penelitian menunjukkan kualitas anggaran berpengaruh positif terhadap kinerja organisasi. Kinerja Organisasi berpengaruh terhadap akuntabilitas pemerintah daerah kabupaten Klaten. Kata kunci: Kualitas Anggaran, Kinerja Organisasi, Akuntabilitas
PENGENALAN AKUNTANSI SEDERHANA UMKM DI DESA KARANGBANGUN, KECAMATAN MATESIH,KABUPATEN KARANGANYAR Istinganah Eni Maryanti; Rahmatya Widyaswati; Supartini Supartini; Syahriar Abdullah; Susilaningtyas Budiana Kurniawati
GANESHA: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2024): Januari 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v4i1.2807

Abstract

Pencatatan keuangan berperan sebagai alat bantu dalam menjalankan bisnis. Pengelolaan keuangan menjadi salah satu aspek penting bagi kemajuan usaha (Zuhdi, 2011). Pengelolaan keuangan dapat dilakukan melalui akuntansi. Akuntansi merupakan proses sistematis untuk menghasilkan informasi keuangan yang dapat digunakan untuk pengambilan keputusan bagi penggunanya. Masih banyak pelaku UMKM yang belum menyadari pentingnya pencatatan keuangan dan pembukuan yang rapi. Padahal, dengan adanya pembukuan pelaku usaha bisa mengetahui sehat atau tidaknya usaha mereka. Pelaksanaan kegiatan Pengabdian Pada Masyarakat ini dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Hasil dari pengabdian masyarakat ini para pelaku UMKM belum menjalankan praktik pencatatan dengan model akuntansi sederhana sehingga diharapkan para pelaku UMKM dapat meningkatkan kinerja usaha yang mereka miliki.
PELATIHAN DIGITAL MARKETING DAN PENGGUNAAN E-COMMERCE UNTUK UMKM DI DESA KARANGSARI KABUPATEN KARANGANYAR Kurniawati Darmaningrum; Susilaningtyas Budiana Kurniawati; Laksono Sumarto; Mrihrahayu Rumaningsih; Rini Adiyani; Darsono Darsono; Ori Dimas Tri Prasetyo
GANESHA: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2024): Januari 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v4i1.2993

Abstract

Seiring dengan perkembangan teknologi yang pesat saat ini, hal tersebut berpengaruh terhadap perkembangan dari penjualan produk yang dahulu dilakukan secara langsung atau konvensional mulai beralih dan beradaptasi menggunakan digital marketing. Hal ini tidak selaras dengan kemampuan beberapa masyarakat terutama pelaku UMKM terkait pengetahuan dan keterampilan dalam digital marketing, terutama di Desa Karangsari Kabupaten Karanganyar. Desa ini memiliki pelaku UMKM yang mempunyai berbagai jenis produk akan tetapi kesulitan dalam melakukan pemasaran online karena keterbatasan pengetahuan yang dimiliki. Tema dari pengabdian masyarakat ini disesuaikan dengan permasalahan yang saat ini dihadapi oleh pelaku UMKM di desa Karangsari. Metode penyampaian kegiatan ini melalui ceramah dan diskusi serta praktek penggunaan aplikasi ecommerce yang nantinya akan digunakan oleh peserta UMKM untuk melakukan pemasaran online. Pada pelaksanaan pengabdian kepada masyarakat ini, peserta diberi pelatihan terkait digital marketing dan dibimbing untuk memiliki toko online di marketplace Shopee dan dengan tujuan pelaku usaha dapat mengembangkan usaha dan memperluas pasar melalui ecommerce. Kegiatan pengabdian masyarakat ada pendampingan praktik yang dilakukan oleh tim dosen dan mahasiswa sehingga hasil kepemilikan akun Shopee dapat mencapai 100%. Kata kunci: digital marketing, UMKM, ecommerce, konten pemasaran. Abstract Alongside today's rapid technological advancements, this has influenced the development of product sales that were previously done directly or conventionally, beginning to change and adapt utilizing digital marketing. This is in contradiction to the capabilities of some communities, particularly SMEs perpetrators, in terms of knowledge and skills in digital marketing, particularly in Karangsari Village, Karanganyar district. This village includes SMEs perpetrators who have a variety of items but struggle with online marketing because to their lack of understanding. The theme of this community commitment is tailored to the present issues confronting SMEs perpetrators in Karangsari. This activity will be delivered through lectures and discussions, as well as using e-commerce apps that UMKM participants will later utilize to run online marketing. Participants in the implementation of this community's dedication were trained in digital marketing and guided to own online stores in the Shopee marketplace, with the goal of entrepreneurs developing businesses and expanding the market through ecommerce. The community service activities are accompanied by practices carried out by a team of lecturers and students in order to achieve 100% income from Shopee account ownership.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BUMDES INTERNET DESA DI DESA KARANGSARI KABUPATEN KARANGANYAR Susilaningtyas Budiana Kurniawati; Rahmatya Widyaswati; Supartini Supartini; Syahriar Abdullah; Istinganah Eni Maryanti; Warsina Warsina
GANESHA: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): Juli 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v4i2.3734

Abstract

Badan Usaha Milik Desa (BUMDes) menjadi salah satu cara untuk dapat meningkatkan taraf hidup masyarakan desa terutama dalam hal peningkatan perekonomian masyarakat. Namun demikian sering kali BUMDes tidak berjalan tidak sesuai yang diharapkan untuk memberikan daya ungkit peningkatan ekonomi pedesaan. Operasional BUMDes tidak memberikan keuntungan malah cenderung merugi. Kriteria BUMDes untuk dinyatakan sehat secara finansial dapat dilihat dari laporan keuangan sebagai indikator yang menunjukkan keuntungan secara konsisten. Sehingga kemampuan menyusun laporan keuangan merupakan hal krusial yang harus dimiliki oleh setiap pengelola BUMDes apabila ingin mempertahankan sustainabilitas usahanya. Pelatihan penyusunan laporan keuangan pengelola BUMDes merupakan upaya strategis meningkatkan kapasitas Sumber Daya Manusia (SDM) pengelola BUMDes untuk mengatasi kendala yang selama ini dialami dalam penyusunan laporan keuangan. Hal tersebut yang mendorong Program Studi Akuntansi Fakultas Ekonomi Bisnis Universitas Tunas Pembangunan Surakarta melaksanakan kegiatan pengabdian masyarakat sebagai salah satu tridarma perguruan tinggi dalam bentuk pelatihan penyusunan laporan keuangan BUMDes di Desa Karangsari, Kecamatan Jatiyoso, Kabupaten Karanganyar Provinsi Jawa Tengah.
Analysis Of Financial Performance Of Consumer Goods Industry Sector Companies Listed On The Idx In 2020-2022 Sari, Hanna Ratna; Kurniawati, Susilaningtyas Budiana
Jurnal Mirai Management Vol 9, No 2 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i2.7222

Abstract

This research aims to determine the effect of profitability, liquidity, solvability and activity ratios on financial performance of companies in the consumer goods industry sector listed on the IDX in 2020-2022. The method chosen is a quantitative research method because it deals with numbers. Samples taken with purposive sampling technique, this technique is obtained with certain characteristics. The sample obtained was 60 companies. Descriptive statistical analysis and multiple regression analysis used in the process of checking this data. The research results state that partially profitability, liquidity, solvability and activity ratios influence financial performance. Simultaneously profitability ratios, liquidity ratios, solvitability ratios and activity ratios influence financial performance. Keywords: Profitability; Likuidity; Solvability; Activity; Financial Performance
Earnings Quality and Economic Narratives: Insights into Corporate Truth-Making from CFOs and Financial Standard Setters Warsina, W.; Suswadi, S.; Budiana Kurniawati, Susilaningtyas; Dwanita Widodo, Zandra
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.873

Abstract

This study investigates the perceptions of Chief Financial Officers (CFOs) in Indonesian companies regarding earnings quality and the factors influencing their reporting decisions. It aims to explore the implications of these perceptions for stakeholders, including investors and standard setters. Employing qualitative methodologies, the research collects data through in-depth interviews and surveys administered to CFOs across various sectors in Indonesia. The study examines the relationship between earnings quality and institutional ownership, credit ratings, and the professional backgrounds of CFOs. The findings reveal that nearly 95% of CFOs perceive earnings as critical for investors in valuing companies, with a strong emphasis on sustainability and the absence of one-time items as key attributes of high-quality earnings. Additionally, a significant correlation exists between institutional ownership and earnings quality, while CFOs with public accounting backgrounds report higher perceptions of earnings quality compared to their counterparts. The study highlights that firms with higher credit ratings tend to demonstrate greater earnings quality. The results underscore the importance of transparent and reliable financial reporting practices for CFOs, suggesting a need for improved accounting standards that address the complexities of earnings quality. Investors are encouraged to consider the sustainability of earnings when making investment decisions. This research contributes to the understanding of earnings quality in emerging markets, specifically within the context of Indonesian corporate governance. It bridges the gap between academic theories and practical insights from financial executives, offering valuable implications for future research and policy development.
Factors Affecting the Accountability of Village Fund Management through the Implementation of the Village Financial System (Siskeudes) in Several Villages in Jatipurno District, Wonogiri Regency Galuh Putri Ayunita Cahayani; Susilaningtyas Budiana Kurniawati; Supartini Supartini
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (2025): : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i2.134

Abstract

The implementation of the Village Financial System (Siskeudes) in the management of village funds in Jatipurno Village, Wonogiri Regency, plays an important role in increasing the accountability and transparency of the use of the village budget. This system allows village officials to manage finances in a more structured manner, reduce the potential for errors in record-keeping, and make it easier to report finances to the community and local governments. This study aims to analyze the factors that affect the accountability of village fund management through the implementation of the Village Financial System (Siskeudes) in several villages in Jatipurno District, Wonogiri Regency. Siskeudes is expected to increase transparency and accountability in the management of village funds. However, this study found several obstacles faced in its implementation, including limited human resources, inadequate technological infrastructure, and lack of support from local governments. This research is expected to provide recommendations to increase the effectiveness of the implementation of Siskeudes in the management of village funds in the future.
An An Analysis of Economic Differences and Service Quality on Patient Satisfaction: A Case Study of BPJS and Non-BPJS Patients at Tawangmangu Public Health Agustin Dian Pertiwi; Susilaningtyas Budiana Kurniawati; Supartini Supartini
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (2025): : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i2.138

Abstract

This study aims to analyze the differences in patient satisfaction levels among BPJS PBI, BPJS Non-PBI, and Non-BPJS groups, as well as to examine the influence of economic factors and service quality on patient satisfaction at the Tawangmangu Public Health Center. This research employs a quantitative approach, using data collection techniques through questionnaires distributed to 130 respondents selected via purposive sampling based on specific criteria. The results show that economic factors have a significant effect on patient satisfaction. Additionally, all dimensions of service quality (reliability, responsiveness, assurance, tangible evidence, and empathy) also significantly influence patient satisfaction. ANOVA analysis reveals a significant difference in satisfaction levels among the patient groups, with BPJS PBI and BPJS Non-PBI patients reporting higher satisfaction levels compared to Non-BPJS patients.
The Influence of Transparency and Accountability in Village Fund Management in Ngablak District, Magelang Regency Vega Yuliana; Susilaningtyas Budiana Kurniawati; Syahriar Abdullah
International Journal Business, Management and Innovation Review Vol. 2 No. 2 (2025): : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i2.148

Abstract

This study aims to examine the effect of transparency and accountability on village fund management in Ngablak District, Magelang Regency. The research employed an associative quantitative approach using primary data collected through questionnaires. The study involved seven villages as the population, with a total of 86 respondents selected as the sample. Data were analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that both transparency and accountability have a positive and significant effect on village fund management. These findings suggest that improving the openness of information and the responsibility of village apparatus can enhance the effectiveness and efficiency of fund allocation and utilization. However, this study is limited by the use of a survey method, which relies solely on the perceptions and responses of the participants. Therefore, future research is recommended to incorporate interviews or direct observation to provide a more comprehensive understanding of the dynamics involved in village fund management.
Intanpari.App (Unlimited Access to Education): An Online Entrepreneurship Learning Platform to Improve the Entrepreneurial Skills of Youth Human Resources In The Land of Intanpari Widodo, Zandra Dwanita; Budiana Kurniawati, Susilaningtyas
ProBisnis : Jurnal Manajemen Vol. 16 No. 2 (2025): April 2025: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

The issue of youth unemployment and the limited access to entrepreneurship education in rural areas forms the background for the conceptual development of Intanpari.app, an online-based entrepreneurship learning platform in Karanganyar Regency. This study employs a qualitative exploratory approach grounded in conceptual study, using data collection techniques that include systematic literature review and exploratory interviews with key informants.The findings indicate an urgent need for the transformation of entrepreneurship education into a more flexible, adaptive, and practice-based digital format. The identified user needs highlight the importance of providing contextual learning modules, virtual collaborative spaces, and simple business planning tools. Based on the analysis, a conceptual framework for Intanpari.app was developed, which is expected to expand access to entrepreneurship education, enhance practical skills among youth, and strengthen the local economic ecosystem. These findings enrich the literature on technology-based entrepreneurship education and provide a direction for further development through prototype creation and field testing.
Co-Authors Abdullah, Syahriar Achmad Choerudin Adelia Ayu Shandra Agustin Dian Pertiwi Darsono Darsono Darsono Darsono Dwanita Widodo, Zandra Galuh Putri Ayunita Cahayani Halimah Istinganah Eni Maryanti Kurniawati Darmaningrum LAKSONO SUMARTO, LAKSONO Mrihrahayu Rumaningsih Ori Dimas Tri Prasetyo Rahma Zuhria Ningrum Rahmatya Widyawati RINI ADIYANI Sari, Hanna Ratna Silfa, Amanda SRI WIJIASTUTI Supartini Supartini Supartini Supartini Supartini Supartini Supartini Suswadi Syahri Alhusin TRIO HANDOKO Vega Yuliana Warsina Warsina Warsina, W. Warsina, Warsina Widyaswati, Rahmantya Widyaswati, Rahmatya Zandra Dwanita Widodo