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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 Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi Journal of Islamic Digital Economics and Management Akuntansi: Jurnal Riset Ilmu Akuntansi RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Ekonomi, Manajemen, Akuntansi
Adi Wiratno
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Studi Deskriptif BMT Al Bahjah Online di KSPPS BMT Al Bahjah Cirebon Abdul Aziz; Ridwan Putra Mugiadi; Adi Wiratno
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.3874

Abstract

Penelitian ini bertujuan untuk mendeskripsikan penerapan aplikasi BMT Al Bahjah Online di Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT Al-Bahjah. Sebagai salah satu koperasi terkemuka di Cirebon, KSPPS BMT Al-Bahjah telah mengembangkan aplikasi ini untuk meningkatkan layanan kepada anggota dan efisiensi operasional. Studi ini menggunakan pendekatan kualitatif deskriptif dengan mengumpulkan data melalui observasi, wawancara, dan studi dokumentasi. Hasil penelitian mengungkapkan fitur utama BMT Al Bahjah Online, proses pengembangannya, serta dampak positif yang dirasakan oleh koperasi dan anggotanya. Aplikasi ini memungkinkan anggota untuk mengakses informasi, melakukan transaksi, dan berinteraksi dengan koperasi secara online, meningkatkan transparansi dan efisiensi. Namun, terdapat sejumlah kendala seperti literasi digital anggota dan infrastruktur teknologi yang harus diatasi. Penelitian ini berkontribusi pada pemahaman tentang penerapan teknologi aplikasi mobile di lingkungan koperasi dan memberikan rekomendasi untuk peningkatan berkelanjutan. Temuan ini dapat menjadi referensi bagi koperasi lain atau organisasi sejenis dalam mengadopsi teknologi digital untuk meningkatkan layanan dan operasional mereka.
The Role of Savings and Loan Cooperatives in MSME Development Efforts at KSPPS BTM Perkasa Purbalingga Sevita Sari Dewi; Suci Indah Pratiwi; Adi Wiratno
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.3985

Abstract

Saving and Loan Cooperatives (KSPs) have become one of the main pillars in supporting the development of Micro, Small and Medium Enterprises (MSMEs) in various countries. This article analyzes the important role of KSPs in MSME development efforts, particularly in the context of KSPPS BTM Perkasa Purbalingga. This research uses descriptive qualitative methods with in-depth interviews and participatory observation to collect data from KSP members and management of KSPPS BTM Perkasa Purbalingga. The results show that KSP has a strategic role in providing access to capital, business assistance, and strengthening networks and collaboration for MSMEs. KSPPS BTM Perkasa Purbalingga has particulary succeeded in improving MSMEs' access to capital with affordable and flexible loan services. In addition, the assistance provided by KSP helps MSMEs to manage their businesses more effectively and efficiently. The active involvement of members in KSP activities also strengthens solidarity and mutual support among MSMEs. Collaboration between MSMEs in the form of joint product development or joint marketing has improved the competitiveness and market penetration of local MSMEs. This article concludes that KSPs, especially KSPPS BTM Perkasa Purbalingga, have a significant role in supporting the growth and development of MSMEs. The implication of this research is the need to continue to encourage the development of KSPs as well as strengthen cooperation between KSPs and MSMEs to create an inclusive and sustainable business ecosystem.
PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN KOPERASI (STUDI PADA KOPERASI CERIA RUMAH SAKIT UMUM DAERAH AJIBARANG TAHUN 2022–2024) Muhammad Raihan Alfiansyah; Faris Anwar Abdul Aziz; Adi Wiratno
Bridging Journal of Islamic Digital Economics and Management Vol. 2 No. 4 (2025): Agustus-November
Publisher : Al-Shobar Publisher, Yayasan Islam Al-Shobar Rawaurip

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan terhadap kinerja keuangan Koperasi Ceria di Rumah Sakit Umum Daerah Ajibarang selama tahun 2022–2024. Penelitian ini menggunakan metode deskriptif kuantitatif berdasarkan data keuangan sekunder, termasuk neraca dan laporan Sisa Hasil Usaha. Kinerja keuangan dinilai menggunakan rasio likuiditas, aktivitas, dan profitabilitas sesuai dengan standar yang ditetapkan oleh Kementerian Koperasi dan UKM. Hasilnya menunjukkan bahwa rasio likuiditas, yang diwakili oleh rasio lancar, rasio cepat, dan rasio kas, berada dalam kategori sangat baik, yang menunjukkan solvabilitas jangka pendek yang kuat. Rasio aktivitas juga termasuk dalam kategori sangat baik, yang mencerminkan pemanfaatan aset yang efisien dan struktur modal yang solid. Namun, rasio profitabilitas menunjukkan hasil yang moderat, di mana pengembalian investasi cukup baik, sementara pengembalian ekuitas tetap rendah karena ekuitas yang tinggi dibandingkan dengan laba. Secara keseluruhan, kinerja keuangan koperasi stabil dan sehat, meskipun peningkatan profitabilitas diperlukan untuk meningkatkan keberlanjutan di masa mendatang.
Pengaruh Environmental, Social, and Governance Disclosure (ESGD) pada Nilai Perusahaan: Peran Ukuran Perusahaan sebagai Variabel Moderasi Sri Eka Noviyanti; Adi Wiratno
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 4 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i4.7502

Abstract

 This study aimed to analyze the effect of Environmental, Social, and Governance Disclosure (ESGD) on firm value by considering firm size as a moderating variable. The research method used was quantitative. The type of data in this study was secondary data, namely annual reports and sustainability reports of mining companies for the 2021–2023 period. The sampling technique was carried out through a purposive sampling method, resulting in a total of 81 company data were obtained for the sample. The data were analyzed using SPSS 26. The results of the study showed that ESGD had a negative effect on firm value due to high costs that reduced profitability, leading investors who prioritized short-term profits to consider it a negative signal and lose trust. In addition, the results also showed that firm size strengthened the relationship between ESGD and firm value because large companies have adequate financial resources, are able to handle the complexity of ESG implementation, and had high visibility to attract stakeholder support.
Implementasi Prinsip Good Governance dalam Manajemen Koperasi Syariah Hani Rafika Santi; Adib Sulistyo; Adi Wiratno
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.18638

Abstract

This study analyzes the implementation of good governance principles comprising transparency, accountability, responsibility, independence, and fairness in the management of KSPPS BMT FEB Universitas Muhammadiyah Purwokerto using a qualitative descriptive approach. Data were collected through in-depth interviews with key informants, non-participant observation, and comprehensive document analysis. The findings show that BMT FEB UMP implements all five good governance principles in its operational practice, though with varying intensity and maturity levels. Responsibility, particularly in the dimension of sharia compliance, shows the strongest and most consistent implementation, followed by transparency and accountability. The presence of an active and competent Sharia Supervisory Board strengthens good governance implementation across all dimensions, providing deeper spiritual and ethical value to organizational governance. Sharia governance functions not merely as an additional control mechanism, but is integral and mutually reinforcing with good governance in creating a coherent and meaningful governance ecosystem. Despite challenges such as regulatory conflicts between conventional cooperative law and sharia principles, human resource limitations, and fluctuating student membership, strong institutional support from the academic community and organizational commitment to sharia principles enable BMT to continuously develop and innovate with product diversification and improved service quality.
Pengaruh Pengungkapan Emisi Karbon, Dewan Komisaris Independen, dan Modal Intelektual terhadap Kinerja Keuangan Roro Ajeng Ristanti; Adi Wiratno; Izzati Amperaningrum
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.19478

Abstract

This study, entitled "The Effect of Carbon Emission Disclosure, an Independent Board of Commissioners, and Intellectual Capital on Financial Performance," aims to examine and analyze the influence of carbon emission disclosure, an independent board of commissioners, and intellectual capital on financial performance. Signaling and agency theory serve as the foundation for this research. A causal quantitative approach using secondary data from financial reports and sustainability reports was employed. The population of this study was energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. A purposive sampling technique was used to select the sample, resulting in 31 companies. The data analysis techniques employed included descriptive statistical analysis, panel data regression models, panel data regression model selection tests, classical assumption tests, panel data regression analysis, model feasibility tests, and hypothesis testing. This study found that: (1) carbon emission disclosure has no effect on financial performance; (2) an independent board of commissioners has no effect on financial performance; and (3) intellectual capital has an effect on financial performance. The implications of this research are that companies are expected to consistently disclose and improve the quality of their carbon emissions disclosures. Companies should ensure that independent boards of commissioners effectively monitor and manage their operations, and they are advised to improve their intellectual capital management. Before investing, investors are advised to consider factors such as carbon emissions disclosure, the presence of an independent board of commissioners, and the company's intellectual capital.
Implementasi aplikasi Kenes dalam audit dan akuntansi di Inspektorat DIY Nurul Auliana; Krisnhoe Rachmi Fitrijati; Umi Pratiwi; Adi Wiratno
Jurnal Pengabdian Bisnis dan Akuntansi Vol 5 No 1 (2026): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2026.5.1.22388

Abstract

The community services based on internship program as part of the Merdeka Belajar Kampus Merdeka (MBKM) policy. The aimed of community services is providing direct work experience for students. The community services at Regional Inspectorate of the Special Region of Yogyakarta (DIY), focuses on understanding the implementation of digital information systems in audit and accounting processes, particularly through the use of the Kenes DIY application. This application is developed to enhance efficiency, transparency, and accuracy in verifying budget realization funds. This article aims to explain procedures involve observing, examining, and verifying data in documents that have been input into the Kenes DIY application during community service activity. This application as a means of supporting the invoice verification process that is integrated with the accounting recording system. The implementation of this digital system aims to improve the traceability of transaction documents and support the consistency of data used in the expense accounting process the effectiveness of audit and accounting processes. Further development of this system is expected to enhance the overall quality of regional financial governance, support efficiency in audit data management, accelerates the verification of financial documents, and minimizes errors in recording and reporting. Additionally, the system enhances transparency in regional financial report oversight. However, challenges persist in adopting this technology, particularly regarding human resource training and integration with existing systems.
Co-Authors Abdul Azis Abdul Aziz Adhelia Desi Prawestri Adib Sulistyo 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 Faris Anwar Abdul Aziz Fatimah Az Zahrah Fatkhudin Muaziz Gading Satrio Pinandito Hani Rafika Santi Indar Khaerunnisa Ira Rachmawati Izzati Amperaningrum Khoiriah Khoiriah Krisnhoe Rachmi Fitrijati Lorenzia Ida Ayu Irma Hartiwi Muchlisin Muchlisin Muhamamad Abdul Fatah Muhammad Raihan Alfiansyah Novika Dimyati Nurul Auliana Oki Titis Prastiwi Putri Zaenab Syafitri Siregar Retno Astuti Dewi Richard Alamsyah Ridwan Putra Mugiadi Roro Ajeng Ristanti Sevita Sari Dewi Sri Eka Noviyanti Suci Indah Pratiwi Tariyah Tariyah Tarjunajah Tarjunajah Triani Arofah Umi Pratiwi Veri Apriliyanto Verrawati Wita Ramadhanti