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All Journal Jurnal Akuntansi Aktual SAR (Soedirman Accounting Review): Journal of Accounting and Business The Accounting Journal of Binaniaga EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH Journal of Social And Economics Research JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi journal of social and economic research Jurnal Ekonomi, Manajemen, Akuntansi
Adi Wiratno
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Kinerja Keuangan dan Kemampuan Keuangan Pemerintah Daerah Se-Jabodetabek Tarjunajah Tarjunajah; Adi Wiratno
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 5 No 02 (2018)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2018.005.02.16

Abstract

ABSTRACT This study aims to compare the financial performance and financial capacity of the region in the Jabodetabek Regional Government (Jakarta, Bogor, Depok, Tangerang, Bekasi) in 2010-2014 and examine differences in financial performance. The research data is the audited financial statements of local governments. The results showed that the DKI Jakarta Provincial Government had the highest value of the decentralization ratio compared to the other four regional governments. The value of the dependency ratio, the Provincial Government of DKI Jakarta is quite high while the other four local governments are included in the very high category. The regional autonomy ratio of the DKI Jakarta Provincial Government has the highest average value while the other four Regional Governments have very low levels of regional independence. The effectiveness of the Tangerang PAD and Bogor Regency and Depok City proved to be good compared to Bekasi and DKI Jakarta. The efficiency of PAD in Bogor Regency is the least efficient. The test results proved that there was a difference in the degree of decentralization, dependence, independence and share in the Jabodetabek regional government, but there was no difference in effectiveness of PAD, efficiency of PAD, growth and elasticity in the Jabodetabek Regional Government. ABSTRAK Studi ini bertujuan untuk mengetahui perbandingan kinerja keuangan dan kemampuan keuangan daerah pada Pemerintah Daerah Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi) tahun 2010-2014 serta menguji perbedaan kinerja keuangan. Data penelitian adalah laporan keuangan pemerintah daerah yang telah diaudit. Hasil penelitian menunjukkan bahwa Pemerintah Provinsi DKI Jakarta memiliki nilai rasio derajad desentralisasi paling tinggi dibandingkan empat pemerintah daerah lainnya. Nilai rasio ketergantungan, Pemerintah Provinsi DKI Jakarta cukup tinggi sedangkan empat pemerintah daerah lainnya termasuk kategori sangat tinggi. Rasio kemandirian daerah Pemerintah Provinsi DKI Jakarta memiliki nilai rata-rata paling tinggi sedangkan empat Pemerintah Daerah lainnya memiliki tingkat kemandirian daerah yang sangat rendah. Tingkat efektifitas PAD Tangerang dan Kabupaten Bogor dan Kota Depok terbukti baik dibandingkan Bekasi dan DKI Jakarta. Efisiensi PAD Kabupaten Bogor adalah yang paling kurang efisien. Hasil pengujian terbukti ada perbedaan derajad desentralisasi, ketergantungan, kemandirian dan share pada pemerintah daerah Jabodetabek, namun tidak terdapat perbedaan efektifitas PAD, efisiensi PAD, growth dan elastisitas pada Pemerintah Daerah Jabodetabek. JEL Classification: M48, H11
Pengaruh Karakteristik Sasaran Anggaran terhadap Kinerja Manajerial (Studi Empiris pada Perguruan Tinggi Negeri di Jakarta dan Depok) Tariyah Tariyah; Adi Wiratno; Amilin Amilin
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 6 No 01 (2019)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2019.006.01.1

Abstract

ABSTRACT This study aims to obtain empirical evidence regarding budgetary participation influencing managerial performance, clarity of budgetary goals affect managerial performance, budgetary feedback influences managerial performance, budget evaluation affects managerial performance and difficulties in budget goals affect managerial performance. The sample used in this study were 78 respondents consisting of Deputy Chancellor II in Finance, Director and Deputy Director of Finance at the University Administration Center level, Deputy Dean II for Finance and Financial Sector Managers at the Faculty level, Chair and Secretary of Departments / Departments, and Finance Managers at the Venture (PTN Business Institution) level in three State Universities in Jakarta and Depok, namely the University of Indonesia Jakarta and Depok, Syarif Hidayatullah State Islamic University Jakarta and Jakarta State University. Sampling was done using the purpose sampling method, the data of this study was obtained through a survey by distributing questionnaires. Data were analyzed using multiple linear regression analysis techniques which were processed with the help of Statistical Product and Service Solution Software (SPSS) for Window Version 22. The results showed that five characteristics of the budget target were budget participation, budget feedback, budget evaluation and difficulty in clarity of budget goals partially does not affect managerial performance. While the clarity of budget targets partially influences managerial performance. Whereas in simultaneous testing there are influences on budget participation, clarity of budget targets, budget feedback, budget evaluation and difficulty in clarifying budget targets for managerial performance. ABSTRAK Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai partisipasi anggaran berpengaruh terhadap kinerja manajerial, kejelasan sasaran anggaran berpengaruh terhadap kinerja manajerial, umpan balik anggaran berpengaruh terhadap kinerja manajerial, evaluasi anggaran berpengaruh terhadap kinerja manajerial dan kesulitan sasaran anggaran berpengaruh terhadap kinerja manajerial. Sampel yang digunakan dalam penelitian ini sebanyak 78 responden yang terdiri dari Wakil Rektor II Bidang Keuangan, Direktur dan Wakil Direktur Keuangan di tingkat Pusat Administrasi Universitas, Wakil Dekan II Bidang Keuangan dan Para Manajer Bidang Keuangan di tingkat Fakultas, Ketua dan Sekretaris Jurusan/Departemen, serta para Manajer Bidang Keuangan di tingkat Ventura (Lembaga Bisnis PTN) yang ada pada tiga Perguruan Tinggi Negeri di Jakarta dan Depok yaitu Universitas Indonesia Jakarta dan Depok, Universitas Islam Negeri Syarif Hidayatullah Jakarta dan Universitas Negeri Jakarta. Pengambilan sampel dilakukan dengan metode purpose sampling, data penelitian ini diperoleh melalui survey dengan menyebarkan kuesioner. Data dianalisis menggunakan teknik analisis regresi linear berganda yang diolah dengan bantuan Software Statistical Product and Service Solution (SPSS) for Window Versi 22. Hasil penelitian menunjukkan bahwa lima variabel karakteritik sasaran anggaran yaitu partisipasi anggaran, umpan balik anggaran, evaluasi anggaran dan kesulitan kejelasan sasaran anggaran secara parsial tidak berpengaruh terhadap kinerja manajerial. Sedangkan kejelasan sasaran anggaran secara parsial berpengaruh terhadap kinerja manajerial. Sedangkan dalam pengujian secara simultan terdapat pengaruh partisipasi anggaran, kejelasan sasaran anggaran, umpan balik anggaran, evaluasi anggaran dan kesulitan kejelasan sasaran anggaran terhadap kinerja manajerial. JEL Classification: M41, MA8
PENGARUH PENGETAHUAN KEUANGAN, KECERDASAN SPIRITUAL, PENGALAMAN KEUANGAN DAN LOCUS OF CONTROL TERHADAP PERILAKU PENGANGGARAN PENGUSAHA BATU BATA MERAH (DESA MENURAN KECAMATAN BAKI KABUPATEN SUKOHARJO) Fakhrur Rozi Araniri; Adi Wiratno; Triani Arofah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.409 KB) | DOI: 10.32424/1.jras.2022.1.2.7905

Abstract

This research aim to determine the effect of financial knowledge, spiritual intelegent, financial experince and locus of control on budgeting behavior in SMES brick stone maker in the Menuran village. In this study, using the population of SMES brick stone maker live at Menuran village, This research was conducted by distributing questionnaires to the respondents and using the purposive sampling method for sampling. The data obtained in this study were 90 respondents. The results of this study indicate that: (1) financial knowledge has no effect on budgeting behavior of brick stone maker on Menuran village, (2) spiritual intelegent has no effect on budgeting behavior of brick stone maker on Menuran village, (3) financial experience has no effect on budgeting behavior of brick stone maker on Menuran village, (4) locus of control has negatife effect to budgeting behaviour of brick stone maker on Menuran village.
PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE MEMPENGARUHI PENGUNGKAPAN EMISI KARBON DI INDONESIA Adi Wiratno; Fatkhudin Muaziz
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 1 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (752.201 KB) | DOI: 10.32424/jeba.v22i1.1562

Abstract

PENGARUH AVAILABLE SLACK, DIVERSIFIKASI GENDER DAN DEBT TO EQUITY RATIO TERHADAP KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Oki Titis Prastiwi; Adi Wiratno
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 23, No 1 (2021)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.723 KB) | DOI: 10.32424/jeba.v23i1.1788

Abstract

PENGARUH BUDAYA ORGANISASI, TEKANAN, KESEMPATAN, DAN RASIONALISASI TERHADAP PERILAKU KORUPSI Andita Tyas Ayu Hasuti; Adi Wiratno
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 2 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.218 KB) | DOI: 10.32424/jeba.v22i2.1589

Abstract

EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI DI ERA DISRUPTIF PADA KOPERASI PEGAWAI REPUBLIK INDONESIA KOSUKU UNIVERSITAS JENDERAL SOEDIRMAN PURWOKERTO Aisyah Putri Rizkia; Ira Rachmawati; Lorenzia Ida Ayu Irma Hartiwi; Adi Wiratno
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.8932

Abstract

Cooperatives are often seen as institutions that still do not maximize the use of technology in their business performance. Utilization of technology, especially information technology can boost the productivity and performance of cooperatives. The KPRI KOSUKU Unsoed Purwokerto has implemented an application system for savings and loans and retail businesses, but it has not been optimal as well as the use of information systems in the preparation of financial reports. This study aims to determine the factors that cause KPRI Kosuku to no longer use the accounting information system in the cooperative's operations. Data obtained from interviews, observations, and documentation. The problems faced by KPRI Kosuku related to the evaluation of accounting information systems are the lack of communication between administrators which is caused by the fact that most of the administrators are employees in other work unit so they cannot monitor system developments, the lack of awareness of administrators in using the system and they are more comfortable using the manual method thus obstruct development system.
PENILAIAN TINGKAT KESEHATAN KOPERASI TA’AWUN AL-IRSYAD CILACAP KETIKA DAN SETELAH PANDEMI COVID-19 Muchlisin Muchlisin; Gading Satrio Pinandito; Veri Apriliyanto; Adi Wiratno
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9045

Abstract

The health of cooperatives is an important aspect in maintaining the sustainability of cooperative operations and performance in facing the economic challenges caused by this pandemic. The research method used is a quantitative approach by collecting data through analysis of cooperative financial reports for the period 2020 - 2021. The data obtained is analyzed descriptively to obtain a comprehensive picture of the condition of cooperatives during and after the Covid-19 pandemic. The results of the study show that the Ta'awun Al-Irsyad Cooperative experienced changes in its level of health during and after the Covid-19 pandemic. During the pandemic, cooperatives faced major challenges, including declining revenues, operational limitations and changes in consumer behavior. This has an impact on decreasing cooperative profits and threatens the sustainability of its business. However, after the Covid-19 pandemic, the Ta'awun Al-Irsyad Cooperative was able to adapt to changing situations and take strategic steps to restore its financial health. Cooperatives increase product and service innovation, carry out financial restructuring, and strengthen cooperation with members and business partners. This effort has succeeded in increasing the performance of cooperatives and gradually restoring their level of health. This study concluded that the Covid-19 pandemic had a positive impact on the health level of the Ta'awun Al-Irsyad Cooperative in Cilacap. However, through adaptation and innovation strategies, the cooperative was able to overcome these challenges and recover gradually. This research is expected to contribute to understanding the role of cooperatives in facing the economic crisis and provide insight for other cooperatives in facing similar situations in the future.
Strategi Kenaikan SHU Melalui Diversifikasi Usaha Koperasi Fatimah Az Zahrah; Novika Dimyati; Adi Wiratno
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1983

Abstract

In a dynamic and complex economic context, cooperatives play an important role in supporting local economic development and community welfare. Cooperatives are responsible for ensuring business sustainability and meeting the needs of their members. One relevant and popular strategy to achieve this goal is business diversification. Cooperative business diversification aims to reduce the risk of dependence on one type of business, improve financial stability, and expand sources of income. This research focuses on analyzing the increase in profit surplus (SHU) through cooperative business diversification, using qualitative methods and case studies. Through in-depth interviews, observations, and document analysis, this study identified factors that influence the success of cooperative business diversification. The case study of Koperasi SACIKA shows that the role of organization and management is crucial in designing and implementing business diversification. The results revealed that business diversification has significantly increased the cooperative's SHU, with an example of an increase in profit from IDR 261,364,970 in 2021 to IDR 500,622,533 in 2023. Prudent cost management and active involvement of members in the Annual Members' Meeting (RAT) contributed to the success of the diversification strategy. This research provides valuable insights for cooperative managers and stakeholders on the importance of business diversification in improving the financial well-being of cooperatives. The findings are expected to support the development of more effective and sustainable strategies for cooperative management in the future. This study concludes that business diversification is an important strategic step to face the challenges of the modern economy and improve the welfare of cooperative members.
ANALISIS JUMLAH ASET, JUMLAH SIMPANAN DAN JUMLAH ANGGOTA DENGAN SISA HASIL USAHA (SHU) PADA KOPERASI SIMPAN PINJAM BERKAH GELORA MAJUSENTOSA Dwi Prisma Aristianingrum; Verrawati; Adi Wiratno
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.429

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak variabel modal koperasi, aset, dan jumlah anggota terhadap Sisa Hasil Usaha (SHU) di Koperasi Simpan Pinjam Berkah Gelora Majusentosa (KSP Berkah Gelora). Metode penelitian ini mengadopsi pendekatan kualitatif dan menggunakan KSP Berkah Gelora sebagai populasi penelitian. Teknik pengumpulan data melalui hasil laporan keuangan yang telah diaudit. Analisis data dilakukan menggunakan analisis deskriptif yang menghubungkan antara hasil data sekunder yaitu laporan keuangan yang telah diaudit dan membandingkan dengan hasil penelitian lain yang sebelumnya.
Co-Authors Abdul Azis Abdul Aziz Adhelia Desi Prawestri Aisyah Putri Rizkia Amilin Amilin Andita Tyas Ayu Hasuti Arles Parulian Ompusunggu Banani, Ade Carmidah . desy wulandari Dwi Prisma Aristianingrum Elvira Luthan Fakhrur Rozi Araniri Fatimah Az Zahrah Fatkhudin Muaziz Gading Satrio Pinandito Indar Khaerunnisa Ira Rachmawati Khoiriah Khoiriah Lorenzia Ida Ayu Irma Hartiwi Muchlisin Muchlisin Muhamamad Abdul Fatah Novika Dimyati Oki Titis Prastiwi Putri Zaenab Syafitri Siregar Retno Astuti Dewi Richard Alamsyah Ridwan Putra Mugiadi Sevita Sari Dewi Suci Indah Pratiwi Tariyah Tariyah Tarjunajah Tarjunajah Triani Arofah Veri Apriliyanto Verrawati Wita Ramadhanti