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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura The International Journal of Accounting and Business Society Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Syntax Literate: Jurnal Ilmiah Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business SYIRKAH Jurnal Akuntansi JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI ACCOUNTHIK : Journal of Accounting and Finance JASF (Journal of Accounting and Strategic Finance) MALIA: Journal of Islamic Banking and Finance Indonesian Journal of Islamic Business and Economics (IJIBE) Jurnal Ilmiah Mahasiswa Raushan Fikr Jurnal Sosial dan Sains Darma Sabha Cendekia Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Business, Accounting and Management Journal JIMEKA
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Fakultas Ekonomi Universitas Jenderal Soedirman
Religion Arts Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences Other

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Penguatan Manajemen Usaha dan Entrepreneurial Mindset Usaha Mikro Oemah Wedhang Bantheng Kusuma, Poppy Dian Indira; Pramuka, Bambang Agus; Sugiarto, Sugiarto
Darma Sabha Cendekia Vol 7 No 1 (2025): Darma Sabha Cendekia: Juni 2025
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan | Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/dsc.v7i1.5123

Abstract

Program Pengabdian Kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan kapasitas bisnis dan entrepreneurial mindset pelaku bisnis Usaha Mikro (UM) Oemah Wedhang Bantheng di Desa Sumbang, Kabupaten Banyumas. Wedhang uwuh adalah minuman kesehatan yang berbahan dasar rempah-rempah. Permasalahan-permasalahan Oemah Wedhang Bantheng yang menjadi prioritas untuk dipecahkan melalui kegiatan ini adalah masalah rendahnya kapasitas produksi, rendahnya kemampuan managerial dan pengetahuan pemasaran digital, dan belum tersedianya pembukuan yang memadai. Metode yang digunakan untuk memecahkan masalah terdiri dari: penyuluhan dan pelatihan untuk meningkatkan pengetahuan dan ketrampilan pelaku usaha dalam bidang managemen dan pemasaran digital, bantuan pengadaan bahan baku, dan pendampingan pembuatan pembukuan sederhana. Hasil dari kegiatan ini adalah meningkatnya kapasitas produksi, tersedianya pembukuan sederhana, meningkatnya kemampuan managerial pelaku usaha dan meningkatnya pengetahuan pelaku usaha tentang pemasaran digital
Pemetaan Tren Badan Usaha Milik Desa (BUMDes): Sebuah Analisis Bibliometrik Octisari, Sully Kemala; Praptapa, Agung; Herwiyanti, Eliada; Lestari, Puji; Pramuka, Bambang Agus; Ramadhanti, Wita
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 2 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i2.731

Abstract

Artikel ini bertujuan untuk menggali dan memetakan penelitian terkait Badan Usaha Milik Desa dengan menggunakan metode bibliometrik, dengan periode pengamatan tahun 1988 hingga Agustus 2023. Data bersumber dari database Scopus dengan menggunakan kata kunci “Badan Usaha Milik Desa” dan “BUMDes”. Pencarian Scopus menghasilkan total 181 dokumen. Metode yang digunakan adalah analisis bibliometrik dengan menggunakan R-Studio Biblioshiny dan Vos Viewer. Hasil pemetaan ini menunjukkan peningkatan publikasi secara teratur, terutama pada tahun 2020. Journal Of Comparative Economics memiliki jumlah publikasi tertinggi, namun World Development memiliki peringkat jurnal SCImago tertinggi pada tahun 2022. Publikasi sebagian besar ditulis oleh Indonesia dan Amerika Serikat. Kata kunci utama dari topik ini berkisar pada Badan Usaha Milik Desa itu sendiri dan kondisi pedesaan, dengan Tiongkok sebagai topik terbesar kedua. Tidak banyak kepentingan terkait kinerja dan keberlanjutan di Badan Usaha Milik Desa. Oleh karena itu, penelitian selanjutnya dapat mencoba mengukur kinerja dan keberlanjutan Badan Usaha Milik Desa.
The Influence Of Perceptions Of Benefits, Trust, And Risks On The Use Of Qris By Msmes In Purwokerto Feogeok, Sari; Pramuka, Bambang Agus; Putri, Negina Kencono; Budiarti, Laeli
Jurnal sosial dan sains Vol. 5 No. 10 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i10.32525

Abstract

MSMEs as one of the pillars of the economy in Indonesia must not be left behind by rapidly advancing technology, MSMEs must be able to compete in this era of globalization. The government is collaborating with the payment system industry to develop the QRIS application and it is hoped that MSME players will use QRIS in their business activities. This research aims to determine and analyze the influence of perceived benefits, trust, and risks on the use of QRIS by MSMEs in Purwokerto. The subjects of this research were 80 MSMEs in the food and beverage sector. Data analysis uses multiple linear regression. The results of the research conclude that perceived benefits, trust, and risks simultaneously and partially have a significant effect on the use of QRIS by MSMEs in Purwokerto
ASSESSING PROFIT EFFICIENCY OF ISLAMIC BANKS IN INDONESIA: AN INTERMEDIATION APPROACH Pramuka, Bambang Agus
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 1 (2011): April 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.21

Abstract

Islamic banking industry has been growing more rapidly. Beside, the increasing number of Islamic banks force the Indonesian banking sector to be more competitive, which results in better performance and higher efficiency of the Islamic banking Industry. This study investi- gates the profit efficiency of Islamic banks in Indonesia.  The Stochastic Frontier Approach (SFA) was adopted to evaluate monthly data released by full-fledged Islamic banks and Is- lamic window banks in Indonesia.  The period of observation was March 2003 until March2009.   The efficiency of Islamic banks was assessed by employing the intermediation ap- proach.  Hypotheses concerning the relationships of the input and output variables were pos- ited and tested.  The result of the study indicated those full-fledged banks are more efficient in generating profit than their counterpart, Islamic window banks.  The finding of this study highlights crucial information regarding the efficiency of Islamic banks in developing coun- try. Islamic banks should continuously increase the amount of third party fund and financing volume and make it more efficient in generating profit.  In addition, Islamic bank efficiency may have a great influence on the Indonesian government policy, which is expected to be in favor of the industrial sector instead of the monetary sector.
THE TREND AND VARIATION OF INTELLECTUAL CAPITAL DISCLOSURE AT BANK INDUSTRIES IN EUROPE Rafinda, Ascaryan; Agus Pramuka, Bambang; Indira Kusuma, Poppy Dian
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.128

Abstract

This study attempts to identify trend on the volume of Intellectual Capital (IC) disclosure, and measurevariation on the volume of IC disclosure on the annual report of banks that operate in Europe. It usespurposive sampling method, consisting of 6 banks with highest rank of market value in different countriesin Europe. The sample includes BNP Paribas (France), Banco Santander (Spain), Intesa Sanpaolo(Italy), UBS (Switzerland), Deutsche Bank (Germany), and ING Group (Netherlands). Data were analyzedusing trend least square to identify the trend of IC disclosure. ANOVA test was employed to measurethe differences in the volume of IC disclosure among banks. The result of this study revealed that 5of 6 banks show positive trends on the volume of IC disclosure. The result also showed that there arevariations on external and human capital disclosure among 6 banks while otherwise for internal capitaldisclosure. The result implied that a global standard which is principle-based in nature cause variationsin the IC disclosures in European Banks. It suggests that the regulator should set standard for voluntaryreporting to minimize the variation on the format and content of the report and to eventually diminishasymmetry information between agent and principal.
Faktor - Faktor Pendorong Peningkatan Pendapatan Asli Daerah ( Studi Pada Pemerintahan Kabupaten Banyumas ) Hartono, Sri; Pramuka, Bambang Agus; Herwiyanti, Eliada
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): June 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.1.399

Abstract

This study aims to determine the factors driving the increase in local revenue (PAD) to the Government of Banyumas. This research was conducted at the Department of Revenue Financial Management and Asset Banyumas (DPPKAD). The study was conducted with a qualitative approach to the use of internal DPPKAD officials as informants to provide valid informations what drives revenue generating Banyumas. According to the results of research and analysis, several factors driving the increase in revenue Banyumas, among others: (1) The existence of local enterprises (BUMD) as a contributor to revenue, (2) existence of policies undertaken by the Government of Banyumas Regency relevant for collection of the PAD, (3) Reward System granted to the parties relating to the acceptance of PAD and (4) the innovation made as a driver of local revenue from PAD which includes (a) Conformation to the taxpayer, (b) The Integrated team, (c) Revaluated property and land value of Property tax, and (d) Perform Socialization of a Local Taxes.
The Influence of Competency, Independency, and Professionalism on Audit Quality: (Empirical Study in Accounting Firms in Central Java) Kartika, Dewi; Pramuka, Bambang Agus
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.58

Abstract

The purpose of this research is to examine the influence of competency, independency, and professionalism on audit quality. Competency, independency, and professionalism are three characteristics of a competent auditor. The population of this research is the auditor of accounting firms in Central Java. The samples of this research are employees of auditors working at accounting firm (KAP) Budiman, Wawan, Pamudji Tegal, KAP Wartono & Fellow Surakarta, KAP Sophian Wongsaro Semarang, KAP Heliantono & Semarang Branch. Forty-five questionnaires are employed in this study. Before the hypotheses testing, validity and reliability tests are run to determine the validity and reliability of the data. Hypothesis testing techniques uses regression analysis. These research results show that competency, independency, professionalism influence the quality of the audit. However, these results have to be cautiously interpreted since only few auditors’ questionnaires were worth analyzing. Future studies may increase the number of KAPs from other districts in Indonesia or using not only auditors from accounting firms but also government auditors or internal auditors.
Factors Affecting Investment Decisions by Muslim Investors in the Indonesia Islamic Capital Market: An Application of Theory of Planned Behavior Wuladari MA, Ratu Ayu Sri Wulandari; Sani, Irma Harisha; Pramuka, Bambang Agus
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 1 (2023): January - March, 2023
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2023.25.1.9242

Abstract

The Islamic capital market is a capital market whose entire mechanism of activity has been adapted to Sharia principles. Indonesia, as a country with a majority Muslim population, the Islamic capital market should have great potential to develop. However, the number of investors in the Sharia capital market is still low. This study examines the effect of financial literacy, subjective norms and technological advances on investment decisions using the Theory Of Planned Behavior (TPB). The study was conducted on 150 Sharia stock investors who are members of the "Sharia Stock" community. The results of this study indicate that financial literacy has a positive effect on investment interest, subjective norms have a positive effect on investment interest, technological convenience has a positive effect on investment intention, and investment intention has a positive effect on investment decisions. Meanwhile, investment intention can mediate the effect of financial literacy, subjective norms, and technological advances on investment decisions.
TAX AND MICRO, SMALL AND MEDIUM ENTERPRISES: DEVELOPMENT AND FUTURE RESEARCH DIRECTIONS BASED ON BIBLIOMETRIC STUDY Hartanto, Hartanto; Pramuka, Bambang Agus
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.27484

Abstract

This study aims to map the development and direction of research on tax and MSMEs and gain insight into future research prospects. The analysis was carried out based on the bibliometric method with the support of Publish or Perish and VOSviewer software and the Google Scholar database. Data was processed on the metadata of research publications from 2000 to 2022 across 998 journals. The results show that journal publications commenced in 2006, with fluctuating trends until 2016. Post-2016, there is consistent growth, with the highest spike of 280% in 2012 and a notable dip of -28.57% in 2011. Geographically, the research landscape is predominantly situated in Asia and Africa, with significant contributions from Indonesia, India, and Nigeria. India emerges as a standout, both in terms of prolific researchers and extensive collaborations. The network visualization of terms identifies eight distinct clusters, with emerging themes encompassing the profound impact of the COVID-19 pandemic, the transition towards a new normal, issues about empowerment and sustainability, and the crucial aspect of MSME tax compliance.
DETERMINING FACTORS FOR THE SELECTION OF SHARIA BANK Setiyaningsih, Rozi Fery; Pramuka, Bambang Agus
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22768

Abstract

This study examines the determinants of the community selection of Islamic banks. Specifically, this study aims to determine how the influence of Islamic financial literacy and service quality on the selection of Islamic banking is mediated by trust. Islamic banking is increasingly needed as a transaction medium along with an increasing number of Indonesian halal industries. Islamic banking is rapidly growing, but it has a low market share, reaching only 6.59% of Indonesia's population in July 2021. This study uses the SmartPLS 3 tool with the Partial Least Squares (PLS) analysis method. Respondents in this study were 163 respondents, namely customers of Islamic banks from the Pekalongan ex-residency. The results show that Islamic financial literacy does not affect the selection of Islamic banks, which is interesting because it turns out that Islamic financial literacy will affect the selection of Islamic banks if mediated by trust. Service quality has a significant positive effect on the selection of Islamic banks, and service quality affects the selection of Islamic banks mediated by trust. Trust affects the selection of Islamic banks. This research implies that customers need to improve Islamic financial literacy in forming trust in Islamic bank products and services. In addition, the need to improve the quality of service. Building customer trust requires a high sense of awareness and intention.
Co-Authors Anak Agung Gede Sugianthara Aris Susetyo Ascaryan Rafinda Atiek Sri Purwati Dewi Kartika Dewi Susilowati Eko Suyono, Eko Eliada Herwiyanti Farianti, Rizki Farianti, Rizki Feogeok, Sari hartanto hartanto Hartiyah, Sri Herwiyanti , Eliada Kusuma, Poppy Dian Indira Laeli Budiarti Maghfiroh, Ismi Mardini, Izhar Allessandria Mubaroq, Afiq Chamim Negina Kencono Putri Octisari, Sully Kemala Oktavia, Tria Permata Ulfah, Permata Poppy Dian Indira Kusuma Praptapa , Agung Praptapa, Agung PUJI LESTARI Romandhon, Romandhon Sani, Irma Harisha Setiyaningsih, Rozi Fery Sri Hartono, Sri Sugiarto S Suliyanto Suliyanto Sulung Wahyuningsih Sutihat Utami, Indah Setia Uviyanti, Siti Wahyudin Wahyudin Widodo, Robertus Aryo Kusumo Wita Ramadhanti Wiwiek Rabiatul Adawiyah Wuladari MA, Ratu Ayu Sri Wulandari Yanuar E. Restianto