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All Journal ETIKONOMI El Dinar Journal of Economics, Business, & Accountancy Ventura Owner : Riset dan Jurnal Akuntansi EKO-REGIONAL JURNAL PENGEMBANGAN EKONOMI WILAYAH Performance JIA (Jurnal Ilmiah Akuntansi) JASF (Journal of Accounting and Strategic Finance) Budimas : Jurnal Pengabdian Masyarakat JRABA Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi Journal of Community Service and Society Empowerment Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS
Ascaryan Rafinda
Faculty Of Economics And Business, Universitas Jenderal Soedirman
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Formative variables of trustworthiness on Instagram online sellers Rafinda, Ascaryan; Suroso, Agus; Rafinda, Ascariena; Purwaningtyas, Putri
Performance Vol 25 No 2 (2018): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.961 KB)

Abstract

This research aims to develop an indicator of trust in Online Seller Application Instagram. Instagram is a sharing picture application that used uniquely by Indonesian as a medium for a seller and buyer to meet. Deception was the biggest risk when people used online shopping. This study identifies an indicator of trustworthiness in Instagram Online seller application. Four indicators were proposed and proven could measure trust in online sellers. There are some followers, price rationality, image quality and seller response. Samples from this study were users of Instagram Online users. Total 20 informants for qualitative study and 488 respondents for the quantitative study participated in this research. This research used the mixed method. A qualitative method to identify and classify potential indicator for trustworthiness on Instagram seller, while quantitative method was used to measure the construct validity and reliability of trustworthiness on instagram online seller. The result show that from 12 indicators that represent trustworthiness in instagram online seller, it could classify into four variables by using Exploratory Factors Analysis (EFA). This research imply for Instagram seller, they should pay attention to factors that found by this research to gain trust from the customers.
Determinant Factor of Small Medium Enterprises to Access Bank Credit Herwiyanti, Eliada; Rafinda, Ascaryan
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.29907

Abstract

This study aims to identify the determinant factors of bank credit access to small and medium enterprises. As the country's economy's backbone, the facts do not make SMEs free from capital constraints. Although the Government of Indonesia has issued a policy regarding lending through financial institutions, it turns out that this support has not played a significant role in encouraging SMEs to obtain bank credit. This research was conducted in Banyumas Regency, with the research respondents being SMEs who had already received credit. The study results found that financial literacy, credit terms, and quality information accounting affect bank credit access. It is concluded that limited access to bank credit can be improved if SMEs understand financial literacy, credit requirements, and accounting information quality.
The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer compliance in Paying Motor Vehicle Tax Linda Nur Yunianti; Negina Kencono Putri; Yudha Aryo Sudibyo; Ascaryan Rafinda
Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i1.20

Abstract

This research aimed to get empirical evidence about the influence of awareness, moral obligation, access tax, quality of service, and tax penalties on taxpayer compliance in paying motor vehicle tax in Banyumas district. The theory used is the Attribution Theory. The population in this research are all taxpayers' two-wheelers and three-wheelers motor vehicle registered in the office of UPPD Banyumas district until 2017 that as many as 501.400 vehicles. The samples used of 100 respondents was calculated based on the formula Slovin of sampling convenience. The data collected by the survey method through a questionnaire. The data analysis technique used in this research is multiple linear regression. The results showed that awareness, a moral obligation, quality of service, and tax penalties have a positive effect on taxpayer compliance in paying motor vehicle tax. Furthermore, the variable of access taxes is positive effect but statistically not significant on taxpayer compliance in paying motor vehicle tax.
The Effect of Financial Incentives on Task Attractiveness and Individual Performance Ascaryan Rafinda; Timea Gal; Ascariena Rafinda; Putri Purwaningtyas
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 28 No 1 (2021): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jp.2021.28.01.3667

Abstract

The purpose of this paper is to examine the effect of monetary incentives on unattractive task. Pre-test and post-test were conducted to examine the effect of monetary incentives on unattractive task. The data generated from University Student in Indonesia. Total 53 participant follow two stages of the experiment to do the assignment. The first stage to examine individual performance in the assignment without incentives and the second stage is the treatment group. One group with financial incentives while another group without financial incentives. The T-Test was examining to evaluate the difference between pre-test and post test result. The result shows that monetary incentives could not change people perceived of unattractive task become attractive and could not increase individual performance in unattractive task. But people that perceived the assignment as attractive, they improve the performance when there are monetary incentives. This research found that money could not shift people perception on task attractiveness.
Formative variables of trustworthiness on Instagram online sellers Ascaryan Rafinda; Agus Suroso; Ascariena Rafinda; Putri Purwaningtyas
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 25 No 2 (2018): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.961 KB)

Abstract

This research aims to develop an indicator of trust in Online Seller Application Instagram. Instagram is a sharing picture application that used uniquely by Indonesian as a medium for a seller and buyer to meet. Deception was the biggest risk when people used online shopping. This study identifies an indicator of trustworthiness in Instagram Online seller application. Four indicators were proposed and proven could measure trust in online sellers. There are some followers, price rationality, image quality and seller response. Samples from this study were users of Instagram Online users. Total 20 informants for qualitative study and 488 respondents for the quantitative study participated in this research. This research used the mixed method. A qualitative method to identify and classify potential indicator for trustworthiness on Instagram seller, while quantitative method was used to measure the construct validity and reliability of trustworthiness on instagram online seller. The result show that from 12 indicators that represent trustworthiness in instagram online seller, it could classify into four variables by using Exploratory Factors Analysis (EFA). This research imply for Instagram seller, they should pay attention to factors that found by this research to gain trust from the customers.
Determinant Factor of Small Medium Enterprises to Access Bank Credit Eliada Herwiyanti; Ascaryan Rafinda
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.29907

Abstract

This study aims to identify the determinant factors of bank credit access to small and medium enterprises. As the country's economy's backbone, the facts do not make SMEs free from capital constraints. Although the Government of Indonesia has issued a policy regarding lending through financial institutions, it turns out that this support has not played a significant role in encouraging SMEs to obtain bank credit. This research was conducted in Banyumas Regency, with the research respondents being SMEs who had already received credit. The study results found that financial literacy, credit terms, and quality information accounting affect bank credit access. It is concluded that limited access to bank credit can be improved if SMEs understand financial literacy, credit requirements, and accounting information quality.
Inequality of Income Distribution in Rural and Urban Poor Communities (A Case Study on Former Beneficiaries of PNPM-M Program in Banyumas Regency) Dijan Rahajuni; Suprapto Suprapto; Lilis Siti Badriah; Sri Lestari; Ascaryan Rafinda
EKO-REGIONAL Vol 12, No 2 (2017)
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1137.94 KB) | DOI: 10.20884/1.erjpe.2017.12.2.1140

Abstract

The success of economic development should not only focus on economic growth, but also efforts to increase income and purchasing power along with equal income distribution. Inequality of income distribution is a problem that must be addressed immediately because it will have a broad impact on the next development process. The object of this research was poor communities as the beneficiaries of revolving loan of The National Program for Community Empowerment-Independent (PNPM-M). The research method was survey on beneficiary respondents in urban areas (PNPM-MP) and rural areas (PNPM-PMd), conducted using a questionnaire. Data analysis in this research used income distribution inequality criteria from World Bank and Gini Ratio. The result found that more than 50% of respondents both in groups and areas had low income and did not meet the standard for decent living standard (KHL). The average respondents income distribution both in the groups or areas according to the World Bank and Gini Ratio criteria was in the moderate category. However according to areas, inequality of income distribution in rural areas was higher than in urban areas. To minimize income inequality between the communities, community groups and areas, it is necessary to empower the community based on the potential of local economic resources.Keywords: Income Distribution, PNPM-M, KHL, Gini Ratio
Peningkatan Produktifitas UKM Rumah Produksi Kimpuls di Banyumas dengan pembentukan Sel Usaha Agus Suroso; Ascaryan Rafinda; Amber Lumbantoruan; Putri Purwaningtyas; Ascariena Rafinda
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 4 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.668 KB) | DOI: 10.32424/jeba.v20i4.1232

Abstract

Kegiatan ini bertujuan untuk mengetahui peningkatan produktifitas UKM rumah produksi kimpuls di Banyumas dengan pembentukan sel usaha. Metode yang digunakan dalam penelitian ini adalah pelatihan dengan metodesel usaha. Partisipan dikelompokan berdasarkan lokasi dan minat usahadengan metode partisipasi aktif. Metodepartisipasi aktif dilakukan untuk memberikan intervensi dan pendampingan usaha. Hasil riset ini menunjukkan bahwa sel usaha berhasil meningkatkan produktifitas rumah produksi kimpuls. Peningkatan produktifitas dapat memenuhi permintaan pasar sehingga pendapatan yang didapatkan rumah produksi meningkat. 
ANALISIS PENERIMAAN APLIKASI FLIP DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) PIPIT FITRIA; ASCARYAN RAFINDA; ABDURRAHMAN HAFID; LEGO WASPODO
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 8, No 1 (2023): Januari - Juni 2023
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v8i1.614

Abstract

Penelitian ini membahas penggunaan FLIP.id yang merupakan start up yang bergerak dalam bidang financial technology yang menawarkan transaksi antar bank tanpa biaya. Tujuan dari penelitian ini yaitu menganalisis penerimaan Aplikasi Fliptech Lentera Inspirasi Pertiwi.id. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan metode survei dan sampling jenuh karena seluruh populasi digunakan sebagai sampel dalam penelitian. Populasi dalam penelitian ini adalah pelaku Usaha Kecil Menengah dan Guru di Cirebon. Pengukuran penerimaan Aplikasi FLIP.id dengan metode TAM sehingga persepsi pengguna dan dapat diketahuinya faktor-faktor yang dapat mempengaruhi pengguna dalam menggunakan aplikasi tersebut. Metode analisis data menggunakan SEM-PLS dengan bantuan program SMartPLS dan menggunakan metode penelitian kuantitatif dengan menggunakan kuesioner yang terkumpul sebanyak 35 responden dengan 21 butir pertanyaan. Adapun hasil pada penelitian ini membuktikan bahwa terdapat variabel Persepsi Kemudahan berpengaruh positif terhadap Penerimaan Aplikasi FLIP.id, serta Persepsi kebermanfaatan berpengaruh positif terhadap Penerimaan Aplikasi FLIP. id. Dengan memperluas penelitian ke arah ini, kumpulan pengetahuan yang lebih kuat dapat dikembangkan, berkontribusi pada desain dan implementasi aplikasi seluler yang berpusat pada pengguna dan solusi teknologi yang lebih memenuhi kebutuhan dan preferensi pengguna.
Determinants of Illegal Lending Engagement in Indonesian Rural Areas Ascaryan Rafinda; Hasan Al Jafa; Agus Suroso; Putri Purwaningtyas; Muhammad Farid Alfarisy; Kiky Srirejeki
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.62253

Abstract

This research aims to identify the factors that influence individuals to engage in illegal lending in rural Indonesian areas. Specifically, the study examines the roles of financial knowledge and economic pressure in this decision-making process. Data were collected from 246 participants through both online and paper-based questionnaires. The hypotheses were tested using probit analysis. The findings reveal that financial literacy levels do not significantly affect illegal lending behavior, whereas economic pressure has a significant impact on the decision to engage in illegal lending. These results suggest that efforts to reduce illegal lending should focus on alleviating economic pressures faced by people in rural areas. By addressing the underlying economic conditions that drive individuals toward illegal lending, it is possible to mitigate this behavior and promote more sustainable financial practices. This research contributes to the understanding of illegal lending dynamics and offers valuable insights for policymakers and financial educators aiming to improve financial stability and reduce reliance on illegal lending in rural communities.
Co-Authors ABDURRAHMAN HAFID Agus Suroso Agus Suroso Alhendi, Osama Aljafa, Hasan Amber Lumbantoruan Arofah, Triani Bagas Gumintang Bahy Raihan Rauf Bambang Agus Pramuka Bambang Agus Pramuka Barika, Christian Rotimi Christina Tri Setyorini Dijan Rahajuni Eliada Herwiyanti Eliada Herwiyanti Eliada Hewiyanti Ermina, Rizka Evani, Elsa Saphira Fadhila, Lulu Syifa Faturokhman, Agus Filda Khoirun Nikmah Halomoan Ompusunggu Halomoan Ompusunggu Hanifa Abyandani, Farah Hartikasari, Annisa Ilma Hasan Al Jafa Ikhsanudin, Muhammad Arif Isfanza, Nurmalita Juli Riyanto Tri Wijaya KIKY SRIREJEKI Laeli Budiarti LEGO WASPODO Lilis Siti Badriah Linda Nur Yunianti Maisarah, Sausan Nuhaa Mellinia, Salma Putri Mubaroq, Afiq Chamim Mugiadi, Ridwan Putra Muhammad Farid Alfarisy Mustafa, Rasyid Mei Nasihin, Ihsan Natalia, Helfi Negina Kencono Putri Nikunja Vasini, Ni Nyoman Nugrahaningtyas, Ardila Nur Afifah, Azahra Permatasari, Santi PIPIT FITRIA Poppy Dian Indira Kusuma Purbajati, Arya Dwi Purwaningtyas, Putri Purwaningtyas, Putri Putri Purwaningtyas Putri Purwaningtyas Putri Purwaningtyas Rafinda, Ascariena Rahmajati, Emir Surya Ramdhani, Pangeran Fajar Rasyid Mei Mustafa Rubiyanty, Inggrid Marisca Setiyawan, Hendra Sri Lestari Styorini, Christina Tri Sugiarto S Sunarmo, Agus Suprapto Suprapto Timea Gal Tri Nurhayati Triani Arofah Umi Pratiwi, Umi Verrawati Wiguna, Muhamad Wisnu Kusuma Yudha Aryo Sudibyo