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PENGARUH JUMLAH ANGGOTA DAN STRUKTUR MODAL KOPERASI TERHADAP JUMLAH SISA HASIL USAHA PADA KOPERASI PEGAWAI REPUBLIK INDONESIA DI PURWOKERTO Lutfan Haidi; Eliada Herwiyanti; Permata Ulfah
Jurnal Manajemen Vol 18 No 1 (2021): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v18i1.1436

The purpose of this study was to determine the effect of the number of members and the capital structure of cooperatives on the amount of Remaining Operations (SHU) on the Cooperative of Employee Republic of Indonesia (KPRI). Samples of 15 KPRI in Purwokerto were obtained by purposive sampling technique. Based on 3 years of observation, the amount of research data is 45. Furthermore, the data were analyzed using panel data regression analysis techniques. The results showed that: (1) The number of members had no effect on SHU; (2) Own capital has a positive effect on the Remaining Results of Operations; and 3) Loan capital has no effect on the Remaining Results of Business. Theoretically, this research only supports the theory of stewardship in terms of own capital. Whereas in terms of number of members and no loan capital, this is because the cooperative managers are none other than a small number of existing members so the existence of loan capital is not a priority to be managed. Practically, this research can be considered for cooperative managers and cooperative members to better manage cooperative cooperatives through increasing the number of members, and utilizing their own capital and existing loan capital. Furthermore, the government is expected to be able to pay more attention and supervise cooperatives so that their existence benefits the Indonesian people.

PENGARUH JUMLAH ANGGOTA DAN STRUKTUR MODAL KOPERASI TERHADAP JUMLAH SISA HASIL USAHA PADA KOPERASI PEGAWAI REPUBLIK INDONESIA DI PURWOKERTO Lutfan Haidi; Eliada Herwiyanti; Permata Ulfah
Jurnal Manajemen Vol 18 No 1 (2021): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

The purpose of this study was to determine the effect of the number of members and the capital structure of cooperatives on the amount of Remaining Operations (SHU) on the Cooperative of Employee Republic of Indonesia (KPRI). Samples of 15 KPRI in Purwokerto were obtained by purposive sampling technique. Based on 3 years of observation, the amount of research data is 45. Furthermore, the data were analyzed using panel data regression analysis techniques. The results showed that: (1) The number of members had no effect on SHU; (2) Own capital has a positive effect on the Remaining Results of Operations; and 3) Loan capital has no effect on the Remaining Results of Business. Theoretically, this research only supports the theory of stewardship in terms of own capital. Whereas in terms of number of members and no loan capital, this is because the cooperative managers are none other than a small number of existing members so the existence of loan capital is not a priority to be managed. Practically, this research can be considered for cooperative managers and cooperative members to better manage cooperative cooperatives through increasing the number of members, and utilizing their own capital and existing loan capital. Furthermore, the government is expected to be able to pay more attention and supervise cooperatives so that their existence benefits the Indonesian people.

PENGARUH KOMPETENSI, PROFESIONALISME, INDEPENDENSI, OBJEKTIVITAS, DAN PEMBAGIAN TUGAS TERHADAP EFEKTIVITAS PENGAWASAN ALOKASI DANA DESA Eka Farah Dewi; Agus Sunarmo; Eko Suyono; Permata Ulfah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This study aims to determine competency, professionalism, independence, objectivity and division of tasks towards the effectiveness of supervision of village fund allocation. The population in this study were all 61 Inspectorate employees including 1 Inspector, 17 Secretariat, 3 Assistant Inspectors, 8 P2UPD, and 32 Auditors who were registered in the 2017 Government Agency Inspectorate of Banyumas Regency Performance Report. The sample in this study were 43 employees including officials internal supervisor of the Inspectorate of Banyumas Regency. The results of the study show that: (1) Competence influences (significantly) the effectiveness of supervision of village fund allocation, (2) Professionalism has an effect (significantly) on the effectiveness of supervision of village fund allocations, (3) Independence influences (significantly) the effectiveness of village fund allocation monitoring. (4) Objectivity influences (not significant) on the operational performance of cooperatives, (5) Division of tasks influences (significantly) on the effectiveness of supervision of village fund allocations, (6) Competence is not the variable that most influences the effectiveness of supervision of village fund allocation. The implication from the above conclusions were (1) For the government, the effectiveness of supervision of Village Fund Allocation can be increased, among others by: (a) more intense supervision of APIP compliance with its role as an agent in reporting its performance to prinicipal, (b) placing the APIP position appropriately free from intervention and obtaining adequate support from the Regional Government to be able to work with the auditee and carry out work freely and (c) the availability of supporting facilities and infrastructure that can maximize the performance of the Regional Inspectorate in carrying out the supervisory function in Banyumas Regency.(2) For the Inspectorate, the effectiveness of supervision of the Village Fund Allocation can be increased, among others by: (a) involvement in clients sought not to have a working relationship with supervised clients; (b) The Inspectorate holds a continuous mentoring program in the field of soft skills; (c) Maintaining honesty and fairness, impartiality and not having feelings of reluctance.

PENGARUH IMPLEMENTASI TOTAL PERFORMACE SCORECARD TERHADAP KUALITAS DAN IMPILKASINYA DALAM MENINGKATKAN KINERJA PERGURUAN TINGGI Siti Maghfiroh; Intan Imam Sutanto; Permata Ulfah
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

Improvement of service quality for education institutions is one of the key factors in the competition international in this globalization era. Total Performance Scorecard (TPS) is an approach to improvement the quality continually from every business aspect and organization totality to effectively implementation of total performance scorecard to increase service quality and implication to performance. The purpose of this research are analyze and verified the effect total performance scorecard to increase service quality at higher education in central of Java and implications to performance of higher education.. The method of this research is survey method with random sampling. The data will be analyzed by using descriptive analysis and simple regression and interaction regression. The results indicate that:1) implementation of total performance scorecard have effect toward service quality, 2) the service quality have not effect toward higher education performance.

SISTEM PENGELOLAAN PERSEDIAAN DAN ASET TETAP YAYASAN PONDOK PESANTREN Siti Maghfiroh; Permata Ulfah; Irianing Suparlinah; Krisnhoe Rachmi Fitrijati
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Islamic boarding schools are educational institutions that aim to be a place to learn religious values for students and practice them in everyday life. As a place to gain knowledge, Islamic boarding schools require supplies, both food supplies (food ingredients and prepared meals and supplies for the teaching and learning process (ATK). In addition to supplies, Islamic boarding schools also require assets (infrastructure). Therefore, supplies and assets are used to supporting activities must be managed properly Inventory and asset management goes through several stages, namely: (1) Planning, (2) Procurement, (3) Use, Utilization, Security, Maintenance and Administration, (4) Deletion..

PENGARUH KEGUNAAN DAN KEMUDAHAN PENGGUNAAN TERHADAP MINAT PERILAKU PADA PENGGUNAAN APLIKASI MICROSOFT EXCEL DENGAN SIKAP PENGGUNAAN SEBAGAI VARIABEL MEDIASI PADA UKM DI KABUPATEN BANYUMAS Nurleli Nurleli; Bambang Setyobudi Irianto; Agus Faturokhman; Permata Ulfah
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.2023.2.1.7852

Technology Acceptance Model (TAM) merupakan model penelitian yang bertujuan mengetahui penerimaan dan penggunaan teknologi informasi yang ada di masyarakat. Penelitian ini bertujuan untuk menguji faktor-faktor apakah yang menyebabkan pelaku UKM berminat menggunakan aplikasi microsoft excel. Faktor yang diuji meliputi faktor kegunaan, kemudahan penggunaan, dan sikap penggunaan. Penelitian ini meneliti penerimaan dan penggunaan aplikasi microsoft excel pada UKM menggunakan pendekatan TAM. Penelitian dilakukan pada 100 UKM yang berada di Kabupaten Banyumas dengan teknik pengambilan sampel berupa convenience sampling. Penelitian menggunakan jenis survei dengan pendekatan kuantitatif. Data penelitian yang diperoleh berupa data primer dengan teknik pengumpulan melalui kuesioner. Data yang sudah terkumpul dianalisis menggunakan SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa: (1) persepsi kegunaan berpengaruh signifikan terhadap sikap penggunaan pada penggunaan aplikasi microsoft excel; (2) persepsi kemudahan penggunaan berpengaruh signifikan terhadap sikap penggunaan pada penggunaan aplikasi microsoft excel; (3) sikap penggunaan berpengaruh positif terhadap minat perilaku pada penggunaan aplikasi microsoft excel; (4) persepsi kegunaan berpengaruh signifikan terhadap minat perilaku pada penggunaan aplikasi microsoft excel; (5) persepsi kemudahan penggunaan berpengaruh signifikan terhadap minat perilaku pada penggunaan aplikasi microsoft excel; (6) sikap penggunaan tidak memediasi pengaruh kegunaan terhadap minat perilaku pada penggunaan aplikasi microsoft excel; (7) sikap penggunaan memediasi pengaruh kemudahan penggunaan terhadap minat perilaku pada penggunaan aplikasi microsoft excel. Implikasi yang diperoleh dari penelitian ini yaitu supaya mengetahui faktor-faktor yang mempengaruhi minat perilaku menggunakan aplikasi microsoft excel dan penelitian ini dapat dijadikan referensi untuk penelitian selanjutnya.

PENGARUH KINERJA LINGKUNGAN, CARBON EMISSION DISCLOSURE, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Desi Amanatul Fitriana; Adi Wiratno; Umi Pratiwi; Permata Ulfah
Jurnal Riset Akuntansi Soedirman Vol 3 No 1 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
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.2024.3.1.12790

This study aims to examine the effect of environmental performance, carbon emission disclosure, and financial performance on firm value. The population used in this study are companies in the energy, industrial process and product use (IPPU), agriculture, building, transportation, waste management, and forestry sectors listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The sample of this study was selected using purposive sampling method, namely with 3 predetermined criteria, among others: listed on the SRI-KEHATI Index, participating in KLHK PROPER activities, and mentioning one of the carbon disclosure information in the annual report and sustainability report. The analysis method used in this study is multiple regression analysis techniques using the IBM SPSS 23 program. The multiple linear regression model in this study has an Adjusted R2 value of 24%, which means that the company's value can be explained using environmental performance variables, carbon emission disclosure, and financial performance where the remaining 76% is influenced by other factors. The results of this study indicate that environmental performance has a negative effect on firm value, carbon emission disclosure has a positive effect on firm value, and financial performance has a positive effect on firm value.

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