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Emerging Opportunities for Halal Tourism in Rural Areas: Insights from Indonesia Mafudi Mafudi; Sugiarto Sugiarto; Agung Praptapa
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 20 No 1 (2021): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v10i1.726

Muslim-oriented tourism has raised international interest, leading to the need to deepen and expand current research into the long-defeated relationship between Islam and geographic tourism. Indonesia was among Muslim-dominated countries encouraging tourism and improving its capacity to host mainly Western visitors. This study explores the feasibility of developing ecological tourism in rural areas – one of Indonesia's leading destinations – about the possibility of building a tourism industry closer to the needs of Muslim customers and more compatible with Islamic beliefs. The study employed qualitative approach. Data analysis performed using an interactive approach which consist of three stages: data reduction, data presentation, and verification/conclusion drawing. This study shows four potentialities for religious education visits: pilgrimage simulation route, Muslim swimming pools, prayer building, and archery venue. Meanwhile the inhibiting factors include accessibility, distance, alliances, and formal structures. SWOT analysis resulted into four strategies that might be useful guideline for the local government in promoting the halal eco-tourism in the rural areas.

Management Control Systems and Its Effect on Performance Agung Praptapa; Mohd Azlan B Yahya; Norfaiezah Binti Sawandi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

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This paper discusses how Management Control Systems is used to control performance in local government owned companies in Indonesia. Performance becomes important and unique in local government owned companies since those companies are not only targeted by profit but they also have responsibilities for social function. This study focuses on performance control in water supply companies as typical local government owned company in Indonesia. Balance Scorecard is chosen as the performance measurement tool in all water supply companies in Indonesia. This research applies quantitative research in order to analyze cause effect relationship between variables by using Multiple Regression Analysis. Data is collected through survey by using questionnaires. The respondents were the managerial team and employees of local government owned companies in Indonesia. The results show that four perspectives of Balance Scorecard are modified into four types of performance i.e. financial, service, operational, and human resource performance. This performance measurement is used to control people in achieving targeted performance. Moreover, this performance measurement becomes an important part of management control systems. This research also discovers that management control systems is effective to influence performance, even when some interventions exist.

Accounting Contribution to Total Productive Maintenance Agung Praptapa
EBBANK Vol 2, No 1 (2011): EBBANK Vol.2 No.1 Juni 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.355 KB)

Accounting plays significant role in business. The increase of business competition increases the need to accounting that can be used as a tool to develop competitiveness. Increasing business’s competition calls companies to more be concerned about quality. Quality is a key source of competitive advantage, and studies have shown that quality is positively related to increased market share and profitability (Evans & Lindsay, 1996). Customer satisfaction is a crucial goal of the entire quality process (Scott, 1998). Quality is based on value, that is, the relationship of usefulness or satisfaction to price (Evans & Lindsay, 1996). Quality includes on time delivery, defect free products, and satisfying customer services. Quality enhancement is under responsibility of all organizational members (Praptapa, 2009).There are many methods and management tools to ensure and enhance quality. The term Total Quality Management (TQM) is commonly used to denote the system of managing for total quality. As companies, especially manufacturing companies, realise that quality can be provided if production systems are working efficiently and effectively, then people pay more attention to the best utilisation of equipment. An approach to optimalize the relationship between people and the equipment on which they rely is known as Total Productive Maintenance or TPM.

Academic misconduct: Evidence from online class Kiky Srirejeki; Agus Faturokhman; Agung Praptapa; Bambang Setyobudi Irianto
International Journal of Evaluation and Research in Education (IJERE) Vol 11, No 4: December 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v11i4.23556

Academic misconduct has been a recurrent issue in higher education. The advent of online learning during the Coronavirus disease 2019 (COVID-19) pandemic has undoubtedly spurred concern about the spike in academic misconduct. This study explored the attitude of accounting students toward various issues when taking online learning during the pandemic, which included: i) Types of academic misconduct being committed; and ii) The extent of academic misconduct likelihood during online learning. Based on a qualitative survey of 182 accounting students from three prominent state universities in Indonesia, results suggested that students engage in multiple types of academic misconduct. The students’ likelihood to commit academic misconduct is higher during online learning than in offline learning. The implication of such findings is briefly discussed.

Management Control Systems and Its Effect on Performance Agung Praptapa; Mohd Azlan B Yahya; Norfaiezah Binti Sawandi
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 19 No 1 (2017): Juli - Desember 2017
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2017.19.1.951

This paper discusses how Management Control Systems is used to control performance in local government owned companies in Indonesia. Performance becomes important and unique in local government owned companies since those companies are not only targeted by profit but they also have responsibilities for social function. This study focuses on performance control in water supply companies as typical local government owned company in Indonesia. Balance Scorecard is chosen as the performance measurement tool in all water supply companies in Indonesia. This research applies quantitative research in order to analyze cause effect relationship between variables by using Multiple Regression Analysis. Data is collected through survey by using questionnaires. The respondents were the managerial team and employees of local government owned companies in Indonesia. The results show that four perspectives of Balance Scorecard are modified into four types of performance i.e. financial, service, operational, and human resource performance. This performance measurement is used to control people in achieving targeted performance. Moreover, this performance measurement becomes an important part of management control systems. This research also discovers that management control systems is effective to influence performance, even when some interventions exist.

FACTORS INFLUENCING THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM IN SMALL-MEDIUM ENTERPRISES IN PURWOKERTO Anggun Tya Priyati; Agung Praptapa; Rini Widianingsih
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This research examines the influence of accounting training, business scale, business age, educational background on the intention to use of accounting information systems and the influence of the intention to use and level of education on implementation accounting information system using Planned Behavior Theory. The data of this study was carried out by the quatory method and using primary data. The sample was determined using the proportionate stratified random sampling method which amounted to 61 SMEs. The data is processed by using the SPSS version 19 application for windows. The results of this study show that (1) Accounting training has no positive effect on the intention to use of accounting information system in SMEs, (2) The business scale has a positive effect on the intention to use of the accounting information system in SMEs, (3) Business Age has no positive effect on the intention to use of the accounting information system in SMEs, (4) The level of education has positive effect on the intention to use of the accounting information system in SMEs, (5) The interest in using have a positive effect on the implementation of accounting information system in SMEs (6) Education level has positive effect on the implementation of accounting information system in SMEs.

Identifikasi Penelitian Manajemen Rantai Pasokan: Analisis Bibliometrik Berbasis Data Scopus Romandhon Romandhon; Bambang Agus Pramuka; Puji Lestari; Eliada Herwiyanti; Agung Praptapa
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 2 (2023): Jurnal Ilmiah Akuntansi dan Keuangan: July-December 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i2.739

Penelitian ini bertujuan untuk mengidentifikasi penelitian manajemen rantai pasokan pada database dimensions.ai. Identifikasi penelitian manajemen rantai pasokan dengan menggunakan pendekatan bibliometrik. Penelitian dicari dengan menggunakan kata kunci 'manajemen rantai pasokan' dari tahun 1980 hingga 2023. Hasil penelitian menunjukkan bahwa terdapat 773 artikel dalam jurnal internasional, rentang waktu 2012-2023, dan terpublikasi secara rutin. Mayoritas artikel terbit pada tahun 2022, yaitu sebanyak 105 artikel, Rata-rata sitasi terbanyak pada tahun 2013 sebanyak 4,79, jurnal paling relevan adalah Jurnal rantai pasok dan akuntansi biaya, jurnal yang berdampak paling besar adalah Journal of cleaner production and International journal of supply chain management, dan penulis paling relevan dan produktif adalah Chen B dan Liu Y. Topik terbaru dalam artikel manajemen rantai pasokan adalah rantai pasok, akuntansi biaya, dan biaya. Melalui pendekatan bibliometrik ini, permasalahan mengenai manajemen rantai pasokan menjadi lebih cepat untuk ditemukan dan penelitian kedepan bisa lebih mudah untuk menentukan topik yang relevan.

Pemetaan Tren Badan Usaha Milik Desa (BUMDes): Sebuah Analisis Bibliometrik Sully Kemala Octisari; Agung Praptapa; Eliada Herwiyanti; Puji Lestari; Bambang Agus Pramuka; Wita Ramadhanti
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

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; Sri Hartiyah; Eko Suyono; Dona Primasari; Agung Praptapa; Puji Lestari; Eliada Herwiyanti
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

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

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