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All Journal Sodality: Jurnal Sosiologi Pedesaan Sabda: Jurnal Kajian Kebudayaan Jurnal Manajemen Akuntansi dan Bisnis JAM : Jurnal Aplikasi Manajemen Masyarakat, Kebudayaan dan Politik SAR (Soedirman Accounting Review): Journal of Accounting and Business EconBank : Journal Economics and Banking Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Sinergi Abdimas: Jurnal Pengabdian Masyarakat
Wita Ramadhanti
Fakultas Ekonomi Universitas Jenderal Soedirman Jl. HR Bunyamin Grendeng Purwokerto Jawa Tengah Telp. 0281 637970
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Kualitas Pelayanan Perusahaan Daerah Air Minum (PDAM) Kabupaten Banjarnegara, Purbalingga, Banyumas, dan Cilacap Hariadi, Pramono; Ramadhanti, Wita
Jurnal Manajemen Akuntansi dan Bisnis Vol 6, No 1: April 2008
Publisher : Jurnal Manajemen Akuntansi dan Bisnis

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

Abstract

Water serves as a crucial need for human beings; no one can survive without water. Due to its importance, in order that people get a fair benefit from it, water management has been undertaken by government via Perusahaan Daerah Air Minum (PDAM). However, PDAM in four regencies (Banyumas, Cilacap, Purbalingga and Banjarnegara) continue to suffer from losses. This study is aimed at (1) finding out the process of services on PDAM in four regencies (Banyumas, Cilacap, Purbalingga and Banjarnegara); (2) measuring the dimension of service quality that have highest effect on PDAM in the above regencies. This study was carried out using survey method and customers of four PDAMs serve as the unit of analysis. The sample size was 200 respondents. Sample was selected through several stages. At the first stage, population was classified by areas. At the second stage, the populations of all regencies were grouped by customer strata. At the third stage, sample of each stratum was proportionately selected by systematic random sampling method. This study found that (1) the services of PDAM in the four regencies are good enough and Banyumas regency is the best services, in other hand Banjarnegara regency is the worst one; (2) tangible has the highest effect to the dimension of service quality. Keywords:   Perusahaan Daerah Air Minum (PDAM), reliability, responsiveness, assurance, empathy, tangibles
Penerapan Dana Reguler Kelompok Simpan Pinjam Perempuan Pada PNPM-MPD Di Kecamatan Wangon, Kabupaten Banyumas Widodo, Taufik Margi; Ramadhanti, Wita; Rokhayati, Hijroh
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.961 KB) | DOI: 10.20884/sar.v2i1.402

Abstract

The implementation of society empowerment, especially in the form of revolving funds (saving and loan) that consider less is financial management, and guidance on life skills that are able to support women business group. Through one of its program Women Saving and Loan / Simpan Pinjam Perempuan (SPP), it is expected to improve the welfare of people, especially womenand also applied poverty alleviation mechanism involving elements of society, start from planning, implementation, control and evaluation stages. The purpose of this studys are to determine the significance of differences revenue (financial performance) and the welfare of the group before and after the SPP program of National Program for (Rural) Society Empowerment / Program Nasional Pemberdayaan masyarakat Mandiri Perdesaan PNPM-MPd. These study used comparative technique bases on mix method with research object are SPP groups in Wangon Sub-District, Banyumas District. Hypothesis is tested by using non-parametric test through wilcoxon test and in-depth interviews. The results showed that there is an increase in revenue and welfare level, which means there are differences in revenue and welfare level before and after join the SPP program.
SOME FACTORS THAT AFFECT TRANSFER PRICING DECISION Pratama Septiyani, Resa Pide; Ramadhanti, Wita; Sudibyo, Yudha Aryo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): Vol 3 No 1 (2018): Soedirman Accounting Review Juni 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.402 KB) | DOI: 10.20884/sar.v3i1.1158

Abstract

The objectives of this research is to analyze the effect of tax minimization, firm size, foreign ownership bonus mechanism, and exchange rate on transfer pricing decision in multinational company engaged in manufacturing that listed on Indonesia Stock Exchange from the year of 2015 to 2016. Sampling method in this study is using purposive sampling using 8 criterias that have been determined. The result of binary regression analysis shows that only tax minimization that has positive effect on transfer pricing decision. While the others variable which are, firm size, foreign ownership, bonus mechanism, and exchange rate do not has an effect on transfer pricing decision.
PENGARUH TEKNOLOGI INFORMASI, PENGETAHUAN PENGGUNA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI Fatyadi, Ahsan Mu’afi Fatyadi Mu’afi; Ramadhanti, Wita; Primasari, Dona
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.10138

Abstract

The effectiveness of accounting information systems is needed for various types of businesses, which is in a minimarket. This study aims to determine the accounting information system that is influenced by information technology, user knowledge and moderated by task complexity. This research uses 70 samples taken from employees in the minimarket. Based on the results of research, information technology and user knowledge can influence accounting information systems. Meanwhile, task complexity cannot moderate the relationship between information technology and user knowledge with accounting information system.
DAMPAK NILAI PERUSAHAAN, UKURAN PERUSAHAAN, DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP MANAJEMEN RISIKO DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Arofah, Triani; Ramadhanti, Wita
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.11255

Abstract

The research aims to analyze the effect of firm size, firm value, and Corporate Sosial Responsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) as a moderating variabel. The research population of manufacturing companies was listed on the Indonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports. Samples determined by purposive sampling obtained 369 samples. The data analysis tool uses Partial Least Square (PLS). The research findings show that firm size and CSR disclosure have a significant positive effect on risk management and GCG is able to moderate the interaction of CSR and GCG disclosure on risk management. The implication of this research can be useful as a consideration for companies in making adequate policies to improve the quality of corporate risk management in order to minimize risks that threaten the firm.
Protection of Migrant Workers from Upstream to Downstream through “Peduli Buruh Migran” Villages (Desbumi): Study at Kuripan Village, Central Java and Nyerot Village, West Nusa Tenggara Retno Wulan, Tyas; Shodiq, Dalhar; Ramadhanti, Wita; Wijayanti, Sri
Sodality: Jurnal Sosiologi Pedesaan Vol. 5 No. 2 (2017): Sodality: Jurnal Sosiologi Pedesaan
Publisher : Departement of Communication and Community Development Sciences, Faculty of Human Ecology

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.417 KB) | DOI: 10.22500/sodality.v5i2.17975

Abstract

ABSTRACTThe high Number of Indonesian migrant workers (IMWs)workingin abroad, in facts, is not supported by adequate government protections. Due to BNP2TKI Crisis Center data of 2016, there are at least 27 thousand casesfaced by IMWs working in many countries all over the world. According to the research results conducted Wulan (2011), problems faced by IMWs in the destination countries, 80 percent of those come from villages. A village actually has strategic roles to becomes a foundation of safe migrations since villages arethe first exit doorsforpotential IMWs. The government negligence in protecting IMWs eventually results in village constructive fights to protect their people. IMWs protection is realized in migrant workers caring villages initiated by some villages such as inKuripan Wonosbo Central Java and Nyerot Lombok West Nusa Tenggara; Qualitative method is used in this research by having deep interviews, observation, andfocus group discussion with head of Desbumi’s village, village goverment.The results show that the existence of Desbumi can be a model of IMW’s protection from upstream to downstream and it means that the state present in the protection of IMWs.Keywords: Village, desbumi, protection, Indonesian Migrant WorkersABSTRAKTingginya jumlah Buruh Migran Indonesia (BMI) yang bekerja ke luar negeri, ternyata tidak diimbangi perlindungan yang memadai oleh negara. Pada tahun 2011-2016 berdasarkan data dari Crisis Center BNP2TKI, terdapat sedikitnya 27 ribu kasus yang menimpa BMI yang berada di berbagai negara. Berdasarkan hasil penelitian Ecosoc (2008), permasalahan yang dihadapi BMI di Negara tujuan, 80 persen sumbernya justru berasal dari desa. Desa sebenarnya memiliki peran yang sangat strategis untuk menjadi basis bermigrasi aman, karena desa adalah pintu keluar yang pertama bagi seorang calon BMI. Abainya pemerintah terhadap perlindungan BMI pada akhirnya justru melahirkan perlawanan-perlawanan yang konstruktif dari desa-desa untuk melindungi para warga mereka. Perlindungan terhadap BMI itu diwujudkan dalam desa peduli buruh migran (desbumi) yang diinisiasi beberapa desa, antara lain Desa Nyerot Lombok Nusa Tenggara Barat dan Desa Kuripan Wonosobo Jawa Tengah. Untuk itu peneilitian ini bertujuan mengidentifikasi dampak keberadaan Desbumi terhadap perlindungan BMI. Metode yang digunakan dalam penelitian ini adalah metode kualitatif, dengan teknik pengumpulan data wawancara mendalam dan FGD terhadap kepala desa, pengurus desbumi serta tokoh masyarakat di Desa Kuripan Wonosobo Jawa Tengah dan desa Nyerot Lombok Nusa Tenggara Barat.Hasil penelitian menunjukkan bahwa keberadaan desbumi mampu menjadi model perlindungan BMI dari hulu sampai hilir dan menjadikan negara hadir dalam perlindungan BMI.Kata kunci; Desa, desbumi, perlindungan, Buruh Migran Indonesia
PELATIHAN DAN PENDAMPINGAN PEMAS Ramadhanti, Wita; Arofah, Triani; Rusmana, Oman; Jati, Dian Purnomo; Aini, Nur
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 2 (2024): 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.2024.3.02.13171

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran signifikan dalam perekonomian Indonesia, namun masih menghadapi berbagai tantangan, terutama dalam hal pemasaran di era digital. Penerapan strategi pemasaran digital yang efektif sangat penting untuk membantu UMKM memperluas jangkauan pasar dan meningkatkan daya saing mereka. Kegiatan pengabdian ini bertujuan untuk meningkatkan keterampilan pemasaran digital bagi UMKM anggota Aspikmas di Kecamatan Baturraden, Kabupaten Banyumas, melalui pelatihan dan pendampingan intensif. Kegiatan dimulai dengan wawancara dan focus group discussion (FGD) untuk mengidentifikasi kebutuhan dan masalah yang dihadapi peserta. Pelatihan diikuti oleh 20 usaha mikro, yang dilaksanakan dengan metode ceramah dan praktik langsung. Peserta diajarkan teknik pengambilan foto produk, editing menggunakan aplikasi Canva, dan pengunggahan konten pemasaran ke media sosial. Evaluasi dilakukan melalui penugasan mengunggah konten yang dihasilkan ke platform digital seperti WhatsApp, Instagram, dan Facebook. Hasil kegiatan menunjukkan peningkatan keterampilan peserta dalam hal pengambilan gambar produk yang lebih menarik dan penyusunan konten pemasaran digital. Peserta juga mulai memahami pentingnya mencantumkan informasi yang relevan, seperti logo halal dan deskripsi produk, untuk meningkatkan kepercayaan konsumen. Meskipun beberapa tantangan masih dihadapi, seperti rendahnya pemahaman mengenai penggunaan e-commerce dan iklan berbayar, pendampingan ini berhasil meningkatkan kemampuan dasar pemasaran digital peserta. Kegiatan ini diharapkan dapat memberikan dampak jangka panjang terhadap pertumbuhan usaha mikro di Baturraden dan mendorong penerapan digitalisasi pemasaran secara lebih luas.
The Influence of Digital Payments, E-Commerce, and Financial Literacy on Revenue and the Quality of Accounting Information in SMEs Kartikasari, Dyah Ayumurni; Ramadhanti, Wita; Kusuma, Poppy Dian Indira
EconBank: Journal of Economics and Banking Vol 5 No 2 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i2.331

Abstract

This research aims to test and analyze the influence of perceived use of digital payments, ease of use of e-commerce, and financial literacy on perceptions of income and the quality of accounting information. The object of this research is the Getuk Goreng UKM located on Jalan Jendral Sudirman Sokaraja. A total of 30 MSMEs were taken as samples using purposive sampling. SEM-PLS has been used to analyze the data in this research. The results of this research indicate that perceptions of the use of digital payments and ease of use of e-commerce have no effect on income in Getuk Goreng SMEs. Financial literacy has a positive influence on income in Getuk Goreng SMEs. Income has a positive effect on the quality of financial reports in Getuk Goreng UKM. In this research, there are recent findings that income mediates between financial literacy and the Quality of accounting information
Bahasa Inggris Bahasa Inggris Prahari, Dika; Ramadhanti, Wita
Jurnal Riset Akuntansi Soedirman Vol 3 No 2 (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.2024.3.2.13094

Abstract

This study aims to analyze the effect of profitability and leverage on carbon emissions disclosure with media exposure as a moderating variable. The data type used in this research is quantitative causal based on annual and sustainability reports. The objects in this study are companies listed on the Indonesian Stock Exchange (IDX) in the energy sector in the 2020-2022 period. The data analysis techniques are multiple linear regression and moderated regression analysis (MRA). In this study, profitability is measured using Return on Asset (ROA), Debt to Equity Ratio (DER) to measure leverage, and the dependent variable carbon emission disclosure (CED) is measured using the Carbon Disclosure Project taken from research by (Abdullah et al., 2020). The results showed that profitability has a positive effect while leverage has no effect on carbon emissions disclosure. Media exposure does not strengthen the effect of profitability but leverage is proven to strengthen the effect of leverage on carbon emissions disclosure.
PENAMPINGAN DAN PELATIHAN GAYA KEPEMIMPINAN APARAT DESA DI KECAMATAN SUMBANG, KABUPATEN BANYUMAS BERBASIS BUDAYA Indrayanto, Adi; Ramadhanti, Wita; Hudaya, Zuhdan Ali; Solehan, Solehan
Sinergi Abdimas Jurnal Pengabdian Masyarakat Vol 3 No 2 (2024): Sinergi Abdimas Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi & Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/siabdi.v3i2.14727

Abstract

Village Government is the smallest formal government authority in Indonesia that have their own financial budget. Majority of Indonesia citizen lives in villages. Distinct from head of the villages that choose democratically by villages’ citizen, village government officer is administrative position that coordinates the project in the villages. This community development program objectives are teaching and mentoring the villages’ officer in Sumbang Distric, Banyumas County. This community development using teaching and mentoring method. The participants are asked to filled the test to find out their leadership style using “Managerial Grid” method. The community development team then appraise their test results and announce to the participants. Participants then teach about the leadership style and how to manage it to attain optimal results. Sumbang district has 19 Villages, each are asked to send their 2 officer, villages’ secretary and villages head of finance. Based on the test, majority of the participants are classified as “Team leader”. Furthermore, the participants then taught about types of leadership style and how to optimized it based on their tasks.
Co-Authors Adi Indrayanto Arofah, Triani Bambang Agus Pramuka Dalhar Shodiq, Dalhar Dewanto, Devi Aulia Rahma Dona Primasari, Dona Dyah Sulistyowati Rahayu Eliada Herwiyanti Fatyadi, Ahsan Mu’afi Fatyadi Mu’afi Hijroh Rokhayati, Hijroh Hiroshi Osada Hudaya, Zuhdan Ali Jati, Dian Purnomo Kartikasari, Dyah Ayumurni Kusuma, Poppy Dian Indira Nur Aini Octisari, Sully Kemala Oktafiani Catur Pratiwi Oman Rusmana Prahari, Dika Pramono Hariadi Praptapa, Agung Pratama Septiyani, Resa Pide Pratiwi, Oktafiani C. PUJI LESTARI Sholihah, Siti Mar'atush Sofa Marwah Solehan Solehan Sri Mangesti Rahayu Sri Wijayanti Sudibyo, Yudha Aryo Titis Perdani Tri Murniati Tyas Retno Wulan Widodo, Taufik Margi