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All Journal Islamadina : Jurnal Pemikiran Islam Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Community Service Jurnal Akuntansi dan Keuangan Journal of Finance and Business Digital (JFBD) Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Journal of Society, Community and Business Development
Selamet Eko Budi Santoso
Universitas Muhammadiyah Purwokerto
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengaruh Anggaran Partisipatif terhadap Kinerja pada Lembaga Keuangan Syariah yang di Mediasi Keadilan Persepsian dan Komitmen Selamet Eko Budi Santoso; Wage W
Islamadina : Jurnal Pemikiran Islam ISLAMADINA, Volume 18, No. 2, Juni 2017
Publisher : Universitas Muhammadiyah Purwokerto (UMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.954 KB) | DOI: 10.30595/islamadina.v18i2.1918

Abstract

Penelitian ini menguji apakah penganggaran partisipatif mempengaruhi kinerja, dan apakah pengaruh tersebut dimediasi oleh keadilan persepsian dan komitmen terhadap tujuan. Penelitian ini dilakukan pada Lembaga Keuangan Syariah, yaitu Baitulmal Wattamwil (BMT),  di Kabupaten Banyumas.Penelitian ini menggunakan sampel manajer dan kepala bagian keuangan lembaga keuangan mikro syariah. Data dikumpulkan dengan cara pengisian kuesioner. Metode statistik yang digunakan untuk menguji masing-masing hipotesis adalah Structural Equation Modelling Partial Least Square (SEM PLS) menggunakan WARP PLS.Penelitian ini menemukan bahwa: (1) penganggaran partisipatif positif mempengaruhi kinerja manajerial; (2) pengaruh tersebut dimediasi sebagian oleh keadilan prosedural dan komitmen terhadap tujuan. 
STRATEGIES FOR INCREASING THE COMPETITIVENESS OF MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) IN BANYUMAS DURING THE COVID-19 PANDEMIC Mastur Mujib Ikhsani; Selamet Eko Budi Santoso; Fatmah Bagis; Arini Hidayah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.3359

Abstract

MSMEs have become the backbone and buffer zone that saves the country from the economic downturn. However, the current COVID-19 pandemic has left many MSMEs helpless. One by one they fell quickly. They lost their market due to the weakening of people's purchasing power due to the decline in economic activity during large-scale social restrictions in a number of areas. The impact of this pandemic was also felt by Banyumas Regency, whose MSMEs were also affected. So that a strategy to increase the competitiveness of MSMEs in Banyumas is needed to survive during the covid-19 pandemic. The purpose of this study is to find out strategies to increase the competitiveness of SMEs. Knowing the strengths, weaknesses, opportunities, and threats of SMEs. Knowing the problems in MSMEs and strategies to increase MSME competitiveness to achieve high competitiveness. This study uses descriptive methods and SWOT analysis to obtain a strategy to increase the competitiveness of MSMEs during the covid-19 pandemic. MSMEs in Banyumas Regency is located in square I, meaning that in this position MSMEs in Banyumas Regency are very supportive of aggressive growth strategies to gain company advantages in order to compete with other business entities. Keywords: MSMEs, Competitiveness, SWOT, Covid-19 pandemic
PENGARUH MAQASHID SYARIAH INDEX DAN ISLAMIC SOCIAL REPORTING TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA PERIODE 2016 – 2019 Selamet Eko Budi Santoso
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.792 KB) | DOI: 10.30595/raar.v2i1.13068

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh maqashid syariah index terhadap dan Islamic social reporting, terhadap profitabilitas bank syariah di Indonesia. Dalam penelitian ini, profitabilitas diukur dengan menggunakan ROA (Return On Asset). sampel penelitian ini adalah bank umum syariah nasional di Indonesia yang terdaftar di Otoritas Jasa Keuangan tahun 2016-2019, sebanyak 14 bank syariah. Hasil penelitian ini menunjukan bahwa Maqashid syariah index berpengaruh positif terhadap profitabilitas bank umum syariah. Sedangkan Islamic social reporting, tidak berpengaruh terhadap profitabilitas bank umum syariah.
STRATEGI PENGEMBANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI BANYUMAS Mastur Mujib Ikhsani; Selamet Eko Budi Santoso
PROSIDING SEMINAR NASIONAL LPPM UMP Vol 2 (2020): PROSIDING SEMINAR NASIONAL LPPM UMP 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.292 KB)

Abstract

Keberadaan UMKM tidak dapat diragukan karena terbukti mampu bertahan dan menjadi penggerak ekonomi, terutama setelah krisis ekonomi. Di sisi lain, UMKM juga menghadapi banyak masalah, yaitu keterbatasan modal kerja, sumber daya manusia yang rendah, dan kurang cakapnya penguasaan ilmu pengetahuan dan teknologi. Sehingga dibutuhkan strategi pengembangan UMKM untuk membangun kesejahteraan masyarakat melalui pengembangan UMKM. Tujuan penelitian ini adalah untuk mengetahui strategi pengembangan UMKM untuk meningkatkan daya saing UMKM. Mengetahui faktor kekuatan, kelemahan, peluang dan ancaman UMKM. Mengetahui permasalahan serta solusi dalam pengembangan UMKM serta strategi pengembangan UMKM untuk mencapai daya saing yang tinggi. Penelitian ini menggunakan Analytical Network Process (ANP) untuk memperoleh strategi pengembangan UMKM untuk meningkatkan daya saing UMKM. Hasil penelitian menunjukkan Aspek yang menjadi prioritas dalam pengembangan usaha mikro, kecil dan menengah (UMKM) di Banyumas yaitu aspek kewirausahaan. Berdasarkan hasil ANP, maka diperoleh prioritas alternatif strategi yang digunakan untuk memecahkan permasalah yang ada yaitu Strategi peningkatan kualitas dan kuantitas produk.
Effect of Working Capital Turnover, Capital Structure, Company Size, and Sales Growth on Profitability Lina Puji Lestari; Sri Wahyuni; Novi Dirgantari; Selamet Eko Budi Santoso
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.1979

Abstract

Profitability is very important because it can affect investors' preferences about the company. This study aims to analyze and prove empirically the effect of working capital turnover, capital structure, company size, and sales growth on profitability. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used purposive sampling method and obtained a sample of 29 companies that met the criteria. The analysis technique used is multiple regression analysis and uses quantitative methods. The results of this study indicate that the working capital turnover variable has no effect on profitability. The capital structure variable has a negative effect on profitability. Variable company size and sales growth have a positive effect on profitability. This research provides a scientific contribution in the form of insight into some of the influence of profitability factors in property and real estate sector companies listed on the Indonesia Stock Exchange.
DIGITAL MARKETING ASSISTANCE AND BUSINESS LEGALITY AT MSME MBOK KARTI CATERING Selamet Eko Budi Santoso; Shelomita Candra Herdiana
Journal of Society, Community and Business Development Vol. 1 No. 2 (2023): October
Publisher : Universitas Muhammadiyah Purwokerto

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

Abstract

A small business called MSMEs Mbok Karti Catering specializes in creating a variety of cakes for meetings and other events. However, this business faces several obstacles. Firstly, they have limited reach when it comes to distributing and marketing their products, which limits their ability to serve a larger area. Additionally, they do not currently possess a business license, which further hinders their marketing efforts. To address these challenges, a service team has stepped in to provide assistance with digital marketing and help the business obtain the necessary licenses. Thanks to this support, Mbok Karti Catering's products can now be marketed directly through social media and the business now has a complete license. As a result, Mbok Karti MSMEs have been able to increase their product sales and improve their overall turnover. Keywords: SMEs, digital marketing, business legality
ANALISIS FAKTOR INTERNAL TERHADAP SUSTAINABILITY PADA UMKM: PERAN MEDIASI FINANCIAL PERFORMANCE Sabrina Aliyarima Putri Sugiarto; Nur Isna Inayati; Bima Cinintya Pratama; Selamet Eko Budi Santoso
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2025): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v14i2.2539

Abstract

A B S T R A KMasalah utama UMKM adalah digitalisasi dan keberlanjutan usaha. Kementerian Koperasi dan UKM mencatat bahwa dari sekitar 64 juta UMKM di Indonesia, hanya 1530% yang telah terdigitalisasi. Kondisi ini berdampak langsung pada pencatatan keuangan, efisiensi operasional, dan adaptasi pasar yang semuanya merupakan elemen penting dalam menjaga keberlanjutan UMKM. Penelitian ini bertujuan menganalisis pengaruh entrepreneurship, mental accounting, dan digital business strategy terhadap sustainability of MSMEs di Kabupaten Banyumas, dengan financial performance sebagai variabel mediasi. Metode yang digunakan adalah pendekatan kuantitatif dengan Structural Equation Modeling (SEM) berbasis SmartPLS, dan melibatkan 114 UMKM melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa entrepreneurship tidak berpengaruh terhadap financial performance maupun sustainability of MSMEs. Mental accounting dan digital business strategy berpengaruh positif terhadap financial performance, namun tidak langsung terhadap keberlanjutan. Financial performance terbukti berpengaruh positif terhadap sustainability of MSMEs dan memediasi pengaruh financial performance terhadap sustainability of MSMEs, tetapi tidak memediasi pengaruh entrepreneurship maupun digital business strategy. A B S T R A C TThe main issues facing MSMEs are digitization and business sustainability. The Ministry of Cooperatives and SMEs notes that of the approximately 64 million MSMEs in Indonesia, only 1530% have been digitized. This situation has a direct impact on financial recording, operational efficiency, and market adaptation, all of which are important elements in maintaining the sustainability of MSMEs. This study aims to analyze the influence of entrepreneurship, mental accounting, and digital business strategy on the sustainability of MSMEs in Banyumas Regency, with financial performance as a mediating variable. The method used was a quantitative approach with Structural Equation Modeling (SEM) based on SmartPLS, and involved 114 MSMEs through purposive sampling technique. The results showed that entrepreneurship has no effect on financial performance or business sustainability. Mental accounting and digital business strategy have a positive effect on financial performance, but not directly on sustainability. Financial performance proved to have a positive effect on business sustainability and mediated the effect of mental accounting on business sustainability, but did not mediate the effect of entrepreneurship or digital strategy.
Analisis Pengaruh Debt to Equity Ratio (DER), Return On Equity (ROE), Current Ratio (CR), Terhadap Harga Saham (Pada Industri Pertambangan Yang Terdaftar Di BEI Tahun 2021-2024): Pada Industri Pertambangan yang Tercatat di BEI Tahun 2021-2024 Jessika Ezar Harfianto; Hadi Pramono; Rina Mudjiyanti; Selamet Eko Budi Santoso
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5386

Abstract

For mining businesses listed on the Indonesia Stock Exchange (IDX), the study's objective is to assess the impact of financial measures, namely the Debt-to-Equity Ratio (DER), Return On Equity (ROE), and Current Ratio (CR), on stock prices from 2021 to 2024. Purposive sampling is employed in a quantitative method. The approach used is quantitative with purposive sampling technique. From the total population, 179 companies were selected as the initial sample; however, after filtering and removing outlier data, the analysis was conducted on 145 observations. The annual financial reports of mining businesses that were posted on the IDX served as the source of the data that was examined. According to the study's findings, stock prices are not significantly impacted by DER or ROE. On the other hand, CR exhibits a notable impact. This result suggests that, when it comes to the mining industry, investors are more interested in firm liquidity than in capital structure or profitability when making investment decisions. In addition to providing empirical support for the corporate finance literature, this study can be used as a useful guide for businesses in the industry to build their managerial and investment plans.
Community Empowerment Through Amil School For The Enhancement of Productive Zakat Management M Makhrus; Ibnu Hasan; Selamet Eko Budi Santoso
International Journal Of Community Service Vol. 3 No. 3 (2023): August 2023 (Indonesia - Malaysia - Philippines - South Korea )
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i3.209

Abstract

Various elements of society and the government are now concerned with the professional and institutional administration of zakat so that it may have a systemic effect on society, namely the establishment of an independent and prosperous society. This article's purpose is to provide a comprehensive picture of community empowerment through amil schools and the administration of productive zakat. The method utilized in this activity is training through the provision of two-part material on the law of zakat and community empowerment. Community service activities in the form of productive zakat management training through community empowerment were avidly attended by delegates from service offices and recipients of partner scholarships for this activity, as demonstrated by the results of this activity. Partners carry out the productive zakat program through community empowerment, which is dispersed across multiple program areas, including economics, education, social, health, and calamity, and has a long-term impact through community empowerment activities. Participants can increase their knowledge, experience, and perspectives on the significance of productive zakat management as a result of this activity, as productive zakat management in the form of community empowerment is able to reduce poverty levels in society.
The Improving Market Performance of MSMEs in Banyumas: Digital Marketing, Digital Accounting and Competitive Strategy: Meningkatkan Kinerja Pasar UMKM di Banyumas: Pemasaran Digital, Akuntansi Digital, dan Strategi Bersaing Nur Isna Inayati; Sevian Anggi; Suryo Budi Santoso; Selamet Eko Budi Santoso
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 11 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v11i1.2119

Abstract

This research aims to analyze the impact of digital marketing, digital accounting, and competitive strategies on enhancing the market performance of micro, small, and medium enterprises (MSMEs) in the digital era. Given the significant challenges and opportunities faced by MSMEs, this study explores how digital marketing can expand market reach and improve customer engagement, while digital accounting enhances financial transparency and operational efficiency. Additionally, competitive strategy is identified as a crucial factor in establishing a sustainable competitive advantage. The study focuses on MSMEs in Banyumas Regency, utilizing a sample of 106 respondents. Data analysis was conducted using Partial Least Squares (PLS) statistical methods. The findings indicate that digital marketing, digital accounting, and competitive strategy positively influence the market performance of MSMEs. This research underscores the importance of adopting digital technologies in MSME operations, demonstrating their effectiveness in facilitating various business activities and improving overall competitiveness.
Co-Authors Arini Hidayah, Arini Bima Cinintya Pratama Fatmah Bagis Hadi Pramono Hermin Endratno Ibnu Hasan, Ibnu Inayati, Nur Isna Jessika Ezar Harfianto Lina Puji Lestari M Makhrus Mastur Mujib Ikhsani Mudjiyanti, Rina Novi Dirgantari Sabrina Aliyarima Putri Sugiarto Sevian Anggi Shelomita Candra Herdiana Sri Wahyuni Suryo Budi Santoso Wage Wage