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All Journal Excellent Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Wacana Hukum E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Bussman Journal : Indonesian Journal of Business and Management Economic Reviews Journal Sidoluhur Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) SWARNA Journal of Artificial Intelligence and Digital Business Journal of Management and Creative Business Indo-Fintech Intellectuals: Journal of Economics and Business JAKBS Jurnal Nirta: Studi Inovasi Jurnal Pengabdian Masyarakat Indonesia (JPMI) PENG: Jurnal Ekonomi dan Manajemen Journal of International Accounting, Taxation and Information Systems Jurnal Cendekia Ilmiah PESHUM Jurnal Publikasi Ekonomi dan Akuntansi
DJOKO KRISTIANTO
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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MANAJEMEN MASJID : PENGELOLAAN KEGIATAN HARI RAYA IDUL ADHA 1442 H MASJID KH. AKHMAD DAHLAN SIDOMULYO-MAKAMHAJI KARTASURA Setyaningsih Sri Utami; Djoko Kristianto; Rolan Mart Sasongko
Jurnal Pengabdian kepada Masyarakat Sidoluhur Vol 1 No 01 (2021)
Publisher : Universitas Islam Batik Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Bagi masyarakat di Indonesia, pelaksanaan penyembelihan hewan kurban pada hari raya Idul Adha biasanya dilangsungkan secara mandiri oleh masyarakat. Kegiatan di mulai dari pengumpulan hewan sebelum disembelih, sampai distribusi dagingnya kurban. Mengingat dalam dan pentingnya makna kurban, seyogyanya ibadah kurban dilaksanakan dengan sistem manajemen yang baik. Seiring dengan semakin baiknya pemahaman agama islam dan meningkatnya pengamalam ajaran agama islam. Pengabdian pada masyarakat ini dilakukan di Masjid KH. Ahmad Dahlan-Sidomulyo Makamhaji Kartasura. Adapun tujuan pengabdian pada masyarakat ini adalah pendampingan pengelolaan manajemen masjid dalam rangka kegiatan Idul Adha. Metode yang di gunakan dalam pengabdian ini adalah manajemen masjid, dengan melakukan pendampingan administrasi, tatacara pelaksanaan penyembelihan hewan kurban, pendistribusian daging kurban kepada masyrakat, serta pembuatan laporan pertanggungjawaban kegiatan penyembelihan hewan kurban. Kesimpulan di dalam pengabdian ini adalah bahwa panitia pengelolaan hewan kurban dapat menjalankan kegiatan sesuai dengan perencanaan yang telah di buat oleh seluruh panitia. Hasil luaran di dalam pengabdian ini adalah buku pedoman praktis Manajemen Masjid : Pengelolaan Kegiatan Idul Adha.
The Influence of Audit Experience, Audit Digitalization, Audit Fees and Quality of Audit Results as Intervening Variables on Survey Audit Performance at Public Accounting Firms in Central Java Kristianto, Djoko; Avianty, Hani Dyah
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 2 (2025): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i2.100

Abstract

This study investigates the effects of audit experience, digitalization, audit fees, and audit quality on auditor performance, focusing on public accounting firms in Central Java. Using data from 49 respondents, the research emphasizes the role of financial reports as a communication tool between companies and stakeholders. Audit fees are influenced by assignment risks, service complexity, and the required expertise. Discrepancies in fee determination may indicate reduced auditor motivation. Auditor experience varies, impacting performance and professional conduct. More experienced auditors tend to demonstrate higher professionalism, which often correlates with higher fees and better audit quality. The findings reveal that audit experience, digitalization, and audit fees significantly affect auditor performance. Additionally, high-quality audit results also contribute positively to performance outcomes. Effective audits demand adequate resources, strong adherence to standards, and mastery of digital tools to ensure thorough and efficient processes. Ultimately, auditors who possess both technical expertise and ethical understanding are better equipped to deliver reliable audit services.
ANALISIS FAKTOR AKSES PERMODALAN, PENGGUNAAN FINANCIAL TECHNOLGY, DAN LITERASI KEUANGAN TERHADAP KEBERLANJUTAN USAHA UMKM DI SHELTER MANAHAN Ayu Febriana; Djoko Kristianto
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 2 (2026): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i2.427

Abstract

This study aims to analyze the effect of access to capital, the use of financial technology, and financial literacy on the business sustainability of Micro, Small, and Medium Enterprises (MSMEs) at Shelter Manahan, Surakarta City. Business sustainability is a crucial factor in supporting regional economic growth and improving the welfare of MSME actors. This research employs a quantitative approach using primary data collected through questionnaires distributed to MSME owners at Shelter Manahan. The sample consists of 100 respondents selected using a non-probability sampling method. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS software. The results indicate that access to capital has a positive and significant effect on MSME business sustainability. Furthermore, the use of financial technology also has a positive and significant effect on business sustainability. Financial literacy is proven to have a positive and significant impact on the sustainability of MSMEs. These findings suggest that easier access to capital, effective utilization of financial technology, and good financial knowledge and management capabilities can enhance the ability of MSMEs to maintain and develop their businesses sustainably. Therefore, support from the government and financial institutions is needed to improve access to capital, promote the use of financial technology, and enhance financial literacy among MSME actors.
Pengaruh Persepsi Manfaat, Keamanan, dan Kemudahan terhadap Penggunaan Transaksi Digital Qris pada Generasi Z di Kota Surakarta Safinka, Keysa Auliana; Kristianto, Djoko
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7455

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi manfaat, persepsi keamanan, dan persepsi kemudahan terhadap intensitas penggunaan transaksi digital QRIS pada kelompok Generasi Z di Kota Surakarta. Sebagai kelompok digital native, Generasi Z menjadi pilar utama dalam transformasi ekosistem keuangan non-tunai yang memerlukan pemahaman mendalam mengenai faktor-faktor yang mendorong adopsi teknologi pembayaran. Studi ini menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui kuesioner dari 300 responden. Teknik analisis data yang diterapkan adalah analisis regresi linier berganda guna menguji hubungan antar variabel secara parsial maupun simultan, serta memastikan sejauh mana faktor psikologis dan fungsional memengaruhi perilaku transaksi digital di wilayah urban. Hasil penelitian menunjukkan bahwa secara simultan, persepsi manfaat, keamanan, dan kemudahan memiliki kontribusi signifikan terhadap penggunaan QRIS. Secara parsial, persepsi manfaat dan persepsi keamanan terbukti berpengaruh positif dan signifikan, yang mengindikasikan bahwa efisiensi transaksi serta jaminan perlindungan data menjadi pertimbangan utama bagi responden. Namun, ditemukan bahwa persepsi kemudahan tidak memiliki pengaruh signifikan terhadap penggunaan QRIS pada Generasi Z. Fenomena ini menunjukkan bahwa bagi generasi yang sudah fasih teknologi, aspek kemudahan akses bukan lagi menjadi nilai tambah istimewa melainkan standar dasar operasional. Temuan ini merekomendasikan bagi penyedia layanan fintech untuk lebih memprioritaskan penguatan sistem keamanan dan diversifikasi manfaat layanan guna mempertahankan loyalitas pengguna di segmen pasar muda
PENGUATAN KAPASITAS PENGELOLAAN LAHAN TERPADU DI YAYASAN ISY KARIMA KARANGANYAR Pramono Hadi; Suwardi; Agung Mugi Widodo; Kartika Hendra Titisari; Supawi Pawenang; Anita Wijayanti; Djoko Kristianto; Akhmad Sulthoni; Iqmawan Muhammad Iqbal
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 3 No. 4 (2026): April
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v3i4.7353

Abstract

Yayasan Isy Karima Karanganyar memiliki luas lahan yang signifikan di Sroyo (Jaten) dan Plumbon (Tawangmangu), tetapi saat ini pemanfaatannya masih terbatas dan belum terintegrasi antara sektor pertanian, peternakan, serta pendidikan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat kapasitas pengelolaan lahan terpadu di yayasan tersebut demi meningkatkan kemandirian pangan dan ekonomi. Metode yang diterapkan adalah pendekatan partisipatif, aplikatif, dan berfokus pada pemberdayaan masyarakat yang dilaksanakan pada rentang waktu Januari hingga Juli 2025. Proses kegiatan mencakup koordinasi antar tim, analisis potensi lahan melalui survei, sosialisasi konsep pertanian terpadu, pelatihan teknik budidaya anggur dan peternakan ayam, pendampingan di lapangan, serta monitoring dan evaluasi. Hasil kegiatan mengindikasikan peningkatan pemahaman dan keterampilan teknis mitra dalam pengelolaan integrasi tanaman dan ternak, manajemen kandang ayam, serta budidaya tanaman pakan (rumput gajah) dan hortikultura (anggur). Integrasi ini menciptakan siklus produksi yang efektif, di mana limbah hewan diubah menjadi pupuk organik untuk tanah pertanian.
Pengaruh Kualitas Laporan Keuangan dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Keuangan dengan Komitmen Organisasi sebagai Variabel Moderasi : Pada Organisasi Perangkat Daerah Kabupaten Boyolali Wahyu Nur Eviana; Djoko Kristianto
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6823

Abstract

This study aims to analyze the influence of financial statement quality and reporting systems on financial performance accountability with organizational commitment as a moderating variable in Regional Government Organizations (OPD) of Boyolali Regency. This research employs a quantitative approach using primary data obtained through questionnaires distributed to employees involved in financial management within OPD in Boyolali Regency. The sampling technique used purposive sampling with a total of 100 respondents. Data analysis was conducted using SPSS through several testing stages, including instrument quality tests consisting of validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination analysis. In addition, the moderating variable was tested using Moderated Regression Analysis (MRA) to determine the role of organizational commitment in strengthening the relationship between the independent variables and financial performance accountability. The results indicate that financial statement quality has a positive and significant effect on financial performance accountability. The reporting system also has a positive and significant effect on financial performance accountability. Furthermore, organizational commitment is proven to strengthen the relationship between financial statement quality and financial performance accountability, as well as strengthen the influence of the reporting system on financial performance accountability. These findings indicate that improving the quality of financial statements, enhancing the effectiveness of reporting systems, and strengthening organizational commitment among government officials are important factors in supporting better financial performance accountability in local government institutions.
Co-Authors Ade Irma, Fitria Agung Mugi Widodo Akhmad Sulthoni Alvin, Sofiana Ana, Liya Wahyu Anggun Marettha Anita Wijayanti Anita Wijayanti Annisa Nurul ’Aini Aprilia, Shelly Ari Wibowo, Handika Rizka Aris Eddy Sarwono Avianty, Hani Dyah Avriyanti, Ria Ayu Febriana AYU WULANSARI AYU WULANSARI, AYU Azizah, Laila Nur Bambang Widarno Berliana, Farida Catur Oktaviani Clara Alvinasari Agestha de Jesus Ximenes, Maria Angelina Antonio Modesta Devina Kusuma Wardani Dewi Saptantinah Dewi Saptantinah Puji Astuti DEWI SAPTANTINAH PUJI ASTUTI Dewi SPA Dwi Maulida, Lelly Faricha Dwi Mita Sari Eva Hidayati Safitri Fachturozi, Ichvan Fadhilah, Kholbi Linta Fadjar Harimurti Fadjar Harimurti Fitri, Sari Elisa Fitria Ade Irma Fredinan Yulianda Handayani, Muji Handika Rizka Ari Wibowo Hesti Setyoningsih Hidayah, Liina Hasna Hidayati, Kanitha Ilham Alfa Fauzan Iqmawan Muhammad Iqbal Isdihar, Niluh Jayanti, Zeny Kartika Hendra Titisari Khasanah, Winda Nur Kinanti Septina dewi Kuryana, Aviani Lestariningrum, Nisa Liina Hasna Hidayah Manek, Maria Venty Maretta, Anis Lila Marettha, Anggun Marlina, Iin Muji Handayani Mulyani, Novi Tri Musliamawan Setya Aji Ningsih, Hayu Wulan Novi Tri Mulyani Novita Sari Novita Sari Nur Anissa Nurul ’Aini, Annisa Oktaviani, Catur Patunas, Fransiska Bunga Divka Pitaloka, Tiara Diah Pramono Hadi Pratama, Khofifah Indar Priya Oktavianti Riana Puji Astutie, Dewi Saptantinah PUJIANTO, GLADYS Pujiastuti, Hartini Ramadan, Taufik Ratna Damayanti Ratsianingrum, Endah Revitasari, Desya Noveria Ria Avriyanti Rindi Novitasari Rispantyo Rispantyo Rispantyo Rispantyo, Rispantyo Rolan Mart Sasongko Rolan Mart Sasongko Rosa, Cindy Alfira S.Pd. M Kes I Ketut Sudiana . Safinka, Keysa Auliana Santoso, Heru Mulyadi Saptantinah, Dewi Sari, Dwi Mita Septia Anggraini Setya Aji, Musliamawan Setyaningsih Sri Utami Setyaningsih Sri Utami Silviana Nugraini Kusuma Sofiana Alvin Suharno Suharno Sukmaningrum, Detra Alivia Sulistia Ningsih, Sulistia Sunarti Supawi Pawenang Susilowati, Wahyu Candra Suwardi Tiara Diah Pitaloka Triasanti, Anindita Ummah, Fitri Khoiru Utami, Elfrida Anggun Kurnia Wahyu Candra Susilowati Wahyu Nur Eviana Wardani, Devina Kusuma Widayanti Widayanti Widayanti Widayanti Wulandari Wulandari Wulandari Wulandari Zeny Jayanti