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All Journal ProBank: Jurnal Ekonomi dan Perbankan Buletin Tanaman Tembakau, Serat & Minyak Industri Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Khadimul Ummah Journal of Social Dedication BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Wasana Nyata Dinamika JAKBS WASANA NYATA Jurnal Penelitian Pendidikan Indonesia Jurnal Social Society Jurnal Ragam Pengabdian
Aris Eddy Sarwono
Universitas Slamet Riyadi Surakarta
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Veterinary Other

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Analisis Pengaruh Rasio Profitabilitas, Rasio Likuiditas Dan Rasio Solvabilitas Terhadap Kinerja Keuangan Perusahaan Industri Baja Tahun 2020-2023 Yang Terdaftar Pada BEI Sevilla Endah Dewi Giring; Aris Eddy Sarwono; Fadjar Harimurti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): 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.v6i4.8131

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio profitabilitas, rasio likuiditas, dan rasio solvabilitas terhadap kinerja keuangan perusahaan industri baja yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Kinerja keuangan dalam penelitian ini diukur menggunakan Return on Assets (ROA) sebagai indikator utamanya. Metode yang digunakan adalah analisis regresi linier berganda dengan jumlah sampel sebanyak 56 data perusahaan yang diperoleh melalui laporan keuangan tahunan perusahaan industri baja di BEI. Hasil penelitian menunjukkan bahwa secara simultan, rasio profitabilitas, rasio likuiditas, dan rasio solvabilitas berpengaruh signifikan terhadap kinerja keuangan. Secara parsial, variabel profitabilitas berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan variabel likuiditas tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan. Hal ini terjadi karena perusahaan industri baja cenderung memanfaatkan dana yang tersedia untuk investasi aset tetap dan proyek jangka panjang. Selanjutnya, variabel solvabilitas berpengaruh positif dan signifikan terhadap kinerja keuangan, yang mengindikasikan bahwa struktur permodalan yang sehat dapat meningkatkan stabilitas dan kinerja keuangan perusahaan. Koefisien determinasi dalam penelitian ini menunjukkan bahwa variabel profitabilitas, likuiditas, dan solvabilitas mampu menjelaskan variasi kinerja keuangan sebesar 74,7%.
Pengaruh Tingkat Pendidikan, Lama Usaha dan Pengetahuan Akuntansi Terhadap Penggunaan Sistem Informasi Akuntansi Pada UKM di Kabupaten Karanganyar Aisyah Safitri; Aris Eddy Sarwono
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1252

Abstract

Urgensi penelitian ini adalah untuk mengetahui faktor-faktor yang memengaruhi penggunaan sistem informasi akuntansi pada UKM di Kabupaten Karanganyar guna meningkatkan efektivitas pengelolaan keuangan dan daya saing usaha. Penelitian ini dilatarbelakangi oleh masih rendahnya penerapan pencatatan keuangan berbasis sistem pada UKM di Kabupaten Karanganyar meskipun pemerintah daerah telah mendorong digitalisasi usaha. Penelitian ini bertujuan untuk mengkaji pengaruh tingkat pendidikan, lama usaha, serta pengetahuan akuntansi terhadap penggunaan Sistem Informasi Akuntansi (SIA) pada Usaha Kecil dan Menengah (UKM) di Kabupaten Karanganyar. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 160 pelaku UKM yang dipilih melalui purposive sampling berdasarkan kriteria tertentu. Data dikumpulkan menggunakan kuesioner skala Likert dan diuji menggunakan uji instrumen kemudian data dianalisis dengan regresi linier berganda. Hasil analisis menunjukkan bahwa tingkat pendidikan memberikan pengaruh negatif yang signifikan terhadap penggunaan SIA. Sementara itu lama usaha dan pengetahuan akuntansi menunjukkan pengaruh positif dan signifikan terhadap penggunaan SIA. Temuan ini mengindikasikan bahwa pengalaman usaha dan pemahaman akuntansi lebih dominan dalam mendorong penggunaan SIA dibandingkan jenjang pendidikan formal. Penelitian ini memberikan implikasi bahwa peningkatan literasi akuntansi praktis lebih penting dibandingkan pendidikan formal dalam mendorong digitalisasi sistem keuangan UKM.
DETERMINASI KESIAPAN KERJA MAHASISWA AKUNTANSI Natalia Natalia; Aris Eddy Sarwono
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 6 No. 1 (2026): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v6i1.1118

Abstract

Accounting students’ job readiness is a crucial issue in facing the demands of an increasingly digitalized professional world. This study evaluates the role of Accounting Information Systems (AIS) use, accounting competencies, and digital literacy in shaping student job readiness. A quantitative approach using survey method was applied to 153 accounting students at private universities in Surakarta City who had taken courses related to Accounting Information Systems. Data were analyzed using multiple linear regression. The study findings indicate that these three variables significantly contribute to job readiness. Individually and collectively, mastery of technical competencies and digital skills is positively correlated with increased student readiness to enter the workforce. This underscores the importance of integrating accounting skills and technological literacy into yhe learning process. This study was limited to accounting students at privet universities in Surakarta City, so the results cannot be broadly generalized to the entire accounting student population
Pengaruh Sistem Pelaporan, Pengendalian Akuntansi, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Kompetensi Aparatur Sebagai Variabel ModerasI (Studi Kasus Pada BPJS Ketenagakerjaan Se-Eks Karesidenan Surakarta Nisa Ullulfi Nur Azizah; Aris Eddy Sarwono
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1556

Abstract

This study aims to analyze the impact of reporting systems, accounting controls, and budget target clarity on the performance accountability of government agencies, with the competency of apparatus as a moderating variable at BPJS Ketenagakerjaan in the former Karesidenan Surakarta region. The research employs a quantitative method. The population consists of BPJS Ketenagakerjaan employees in the former Karesidenan Surakarta region, with a purposive sampling method resulting in a total of 42 respondents. The data used in this study are analyzed using SPSS version 21 software. The study reveals that reporting systems and budget target clarity have a significant positive impact on the performance accountability of government agencies. However, accounting controls have a positive but insignificant impact on performance accountability. The MRA test results show that the competency of apparatus does not function as a moderating variable to strengthen or weaken the relationship between independent and dependent variables.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PROVINSI DI PULAU JAWA DAN PULAU KALIMANTAN TAHUN ANGGARAN 2024 Naning Setiani; Aris Eddy Sarwono
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3015

Abstract

Introduction: This study analyzes the comparison of financial performance between provinces in Java and Kalimantan during the 2024 fiscal year. The aim of this research is to assess the level of fiscal dependency and the degree of fiscal decentralization as indicators of regional financial performance. Methods: This quantitative descriptive study uses secondary data obtained from the 2024 Budget Realization Reports (LRA) of eleven provinces, consisting of six from Java and five from Kalimantan. The analysis employs two financial ratios: the fiscal dependency ratio and the degree of fiscal decentralization. Results: The results show that provinces in Java exhibit lower fiscal dependency and higher fiscal decentralization compared to those in Kalimantan. Banten, DKI Jakarta, and West Java demonstrate the best financial performance, with dependency ratios below 30% and decentralization degrees above 70%. In contrast, provinces such as North Kalimantan and Central Kalimantan show dependency levels above 60% and decentralization degrees below 35%. These findings reflect a significant gap in fiscal independence between regions. In conclusion, increasing Local Own-Source Revenue (PAD) through local economic development and improved governance is crucial to enhancing fiscal autonomy in Kalimantan provinces. Keyword: Fiscal Decentralization, Fiscal Dependency, Financial Performance, And Regional Autonomy
Pengaruh Profitabilitas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022 Navilla Putri Ardhana; Rispantyo Rispantyo; Aris Eddy Sarwono; Sinta Putriana
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/n633yc77

Abstract

This study aims to examine the effect of profitability, solvency, and firm size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The selected period covers the COVID-19 pandemic and the early post-pandemic recovery, during which business operations and audit procedures experienced significant adjustments that may have affected the timeliness of audited financial reporting. This research employed a quantitative approach using secondary data obtained from the annual financial statements of manufacturing companies listed on the IDX. The sample was selected using the purposive sampling method, and the data were analyzed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). Profitability was measured using Return on Equity (ROE), solvency was measured using Debt to Asset Ratio (DAR), and firm size was measured using the natural logarithm of total assets. The results indicate that profitability and firm size have a negative and significant effect on audit delay, whereas solvency has no significant effect. These findings suggest that companies with higher profitability and larger firm size tend to complete the audit process more promptly
Pengaruh Sistem Informasi Akuntansi dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan UMKM di Kabupaten Sragen Mhelsye Jiran Valenticha; Fadjar Harimurti; Aris Eddy Sarwono; Sinta Putriana
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/ap892w12

Abstract

This study aims to examine the effect of accounting information systems and human resource competence on the quality of financial statements of Micro, Small, and Medium Enterprises (MSMEs) in Sragen Regency. The study employed a quantitative approach using a survey method. The population consisted of registered MSMEs in Sragen Regency, and a sample of 102 MSME owners was selected through purposive sampling. Primary data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics 26. The results indicate that the accounting information system has a positive and significant effect on the quality of financial statements, with a significance value of 0.031. Human resource competence also has a positive and significant effect on the quality of financial statements, with a significance value of less than 0.001. Simultaneously, both variables significantly affect the quality of financial statements, as indicated by an F-value of 121.667 and an Adjusted R Square of 0.705. These findings suggest that improving the quality of MSME financial statements requires optimizing the implementation of accounting information systems and enhancing human resource competence through education and training.
Pengaruh Audit Internal dan Pengendalian Internal terhadap Pencegahan Kecurangan (Fraud) pada Perusahaan di Kabupaten Karanganyar Marshela Dwi Saputri; Rispantyo Rispantyo; Aris Eddy Sarwono; Sinta Putriana
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/r7041r76

Abstract

This study aimed to examine the effect of internal audit and internal control on fraud prevention in companies in Karanganyar Regency. The study employed a quantitative approach using primary data collected through questionnaires distributed to 102 employees working in the finance, accounting, and internal audit departments of companies in Karanganyar Regency. Respondents were selected using a purposive sampling technique, and the data were analyzed using multiple linear regression analysis to examine both the partial and simultaneous effects of the independent variables on fraud prevention. The results indicated that internal audit did not have a significant effect on fraud prevention (t = 0.837; p = 0.405), whereas internal control had a positive and significant effect (t = 4.407; p < 0.001). Simultaneously, both variables significantly influenced fraud prevention (F = 15.307; p < 0.001). Furthermore, the Adjusted R² value of 0.221 indicated that internal audit and internal control jointly explained 22.1% of the variation in fraud prevention, while the remaining 77.9% was influenced by other factors outside the scope of this study. These findings suggest that effective internal control plays a more important role in strengthening fraud prevention efforts within organizations than internal audit. Therefore, companies are expected to continuously improve the effectiveness of their internal control systems while enhancing the implementation of internal audit functions to support more effective fraud prevention and strengthen organizational governance.    
Co-Authors Aisyah Safitri Asih Handayani Budi Hariyono Dewi Ratna Nurhayati Dewi Saptantinah PA Fadjar Harimurti Febri Putri Astuti Hilda Salma Jundia Marjam Desma Rahadhini Marshela Dwi Saputri Mhelsye Jiran Valenticha Naning Setiani Natalia Natalia Navilla Putri Ardhana Nisa Ullulfi Nur Azizah Noor Hudha Putri Anggreini Pramudita Rispantyo Rispantyo Sevilla Endah Dewi Giring Sinta Putriana Sunarti Sunarti