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All Journal Prosiding Seminas Competitive Advantage SAR (Soedirman Accounting Review): Journal of Accounting and Business SENTRALISASI Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Sustainable Tourism and Entrepreneurship Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Bukhori: Kajian Ekonomi dan Keuangan Islam Soedirman Accounting, Auditing and Public Sector Journal Jurnal Akuntansi dan Governance Andalas Jurnal Bisnis dan Pemasaran Digital JIMEKA
Oman Rusmana
Universitas Jenderal Soedirman
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

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BRIDGING TECHNOLOGY AND SUSTAINABILITY: EMPIRICAL INSIGHTS INTO GREEN FINTECH-DRIVEN ACCOUNTING PRACTICES Arofah, Triani; Ramadhanti, Wita; Rusmana, Oman
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 1 (2025): 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.2025.4.1.16752

Abstract

This study examines the role of Green Financial Technology (Green Fintech) in promoting sustainable accounting practices among publicly listed companies in Indonesia. Using a quantitative approach with secondary data from sustainability reports and ESG disclosures, the study evaluates the impact of Green Fintech adoption on corporate transparency and environmental performance. The analysis reveals that the integration of digital financial solutions—such as green investment platforms, ecological data analytics, and blockchain-based reporting—contributes significantly to improving ESG performance, carbon disclosure, and the adoption of circular economy practices. Furthermore, stakeholder engagement mediates the relationship between Green Fintech and firm performance, while the implementation of circular economy principles strengthens this link. This research contributes to the growing body of literature on sustainable accounting by presenting an empirical model that highlights the strategic value of digital environmental innovation. The findings offer practical implications for corporate managers, regulators, and Fintech developers seeking to enhance sustainable value creation in emerging economies.
EVALUATION OF THE IMPLEMENTATION OF THE PURWOREJO DISTRICT GOVERNMENT INTERNAL CONTROL SYSTEM (SPIP) BASED ON ISO 31000: 2018 RISK MANAGEMENT GUIDELINES Saffela, Nurika Indah; Rusmana, Oman
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 1 (2024): 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.2025.4.1.16757

Abstract

Risk management in local government is very important as an effort to maximize the achievement of organizational goals. This article aims to evaluate the implementation of the Government Internal Control System (SPIP) in Purworejo Regency based on the principles and framework of risk management ISO 31000: 2018 and the OECD Best Practice Principles for Regulatory Policy framework. The evaluation was conducted through document analysis of Purworejo's SPIP guidelines and comparators from ISO.The results of the study show that the implementation of SPIP has adopted some of the ISO 31000 principles structurally, but still faces obstacles in the aspects of integration, monitoring, and stakeholder involvement. Purworejo's SPIP shows that formal documents, such as Regent Regulations and Decree on the formation of an internal control team, are available. However, the integration has not touched all levels of the organization evenly. Recommendations for improvement include increasing the capacity of human resources, digitizing the risk information system, and establishing standardized key risk indicators.
Pengaruh Norma Subjektif, Motivasi Ekonomi, dan Pertimbangan Pasar Kerja terhadap Minat Mahasiswa Berkarir Sebagai Auditor Pemerintah Purnamasari, Widya Nurrahmah; Widianingsih, Rini; Susilowati, Dewi; Rusmana, Oman; Nuha, Achmad Ulin
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
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.2025.4.1.16495

Abstract

This research aims to examine and analyze the influence of subjective norms, economic motivation, and job market considerations p the interest of undergraduate accounting students at Jenderal Soedirman University in pursuing a career as a government auditor. The research framework and hypothesis in this research are based on Maslow’s Hierarchy of Needs Theory and Planned Behavior Theory. Primary data used in this research were obtained from research respondents through a survey method. The population in this study consisted of all active undergraduate accounting students at Jenderal Soedirman University. The sampling method used purposive sampling based on predetermined criteria, which resulted in a total of 137 respondents. The data analysis technique used are data quality testing, classical assumption testing, multiple linear regression analysis, coefficient of determination testing, partial testing (t-test), and F- test. The results of the research showed that subjective norms have a positive influence on students’ interest in pursuing a career as a government auditor, economic motivation does not influence students’ interest in pursuing a career as a government auditor, and consideration of the job market has a positive influence on students’ interest in pursuing a career as a government auditor.
Pengaruh Perkembangan E-Commerce, Modal Usaha, Pengetahuan Kewirausahaan, dan Penggunaan Sistem Informasi Akuntansi terhadap Pengambilan Keputusan Berwirausaha Handayani, Delis; Rusmana, Oman; Warsidi, Warsidi
Jurnal Bisnis dan Pemasaran Digital Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v2i2.2622

Abstract

Purpose: This study aims to determine and analyze the effect of the development of e-commerce, business capital, entrepreneurial knowledge, and the use of accounting information systems on entrepreneurial decision-making in Unsoed students. Methodology/approach: The type of data used is primary data using questionnaires. The sample size used in this study is 100. The sampling technique used in this study is purposive sampling based on certain criteria. Results/findings: The results of the study using SPSS version 25 show that: (1) The development of e-commerce has a positive effect on entrepreneurial decision-making, (2) Business capital has a positive effect on entrepreneurial decision-making, (3) Entrepreneurial knowledge does not have a positive effect on entrepreneurial decision making, (4) The use of accounting information systems has a positive effect on entrepreneurial decision making. Contribution: This research hopes that educational institutions can maximize programs related to entrepreneurship to increase students' ability to make entrepreneurial decisions, especially in terms of learning related to capital management of a business. Limitation: The factors that influence entrepreneurial decision-making in this research only consist of four variables, namely e-commerce development, business capital, entrepreneurial knowledge, and accounting information systems.
Model Tata Kelola Badan Usaha Milik Desa (BUMDes) di Desa Sigaluh, Kecamatan Sigaluh, Kabupaten Banjarnegara Arofah, Triani; Ramadhanti, Wita; Rusmana, Oman
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): 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.2023.2.2.10753

Abstract

BUMDes was established to improve the economic resilience of the village. The objective of establishing BUMDes will not be achieved unless BUMDes governance runs effectively in accordance with BUMDes governance principles. Sigaluh Village is one of the villages in Sigaluh Sub-district, Banjarnegara Regency that has a BUMDes with an active status but has not been operating properly. The manager's lack of knowledge and understanding of BUMDes good governance is one of the causes of BUMDes activities not being carried out. This charity activity aims to help find solutions so that BUMDes can be managed effectively. Strengthening governance principles through collaborative, participatory, emancipative, transparent, accountable and sustainable actions is the model developed in this activity.
Fenomena Anomali Pasar dan Perilaku Investor dalam Aktivitas Perdagangan Saham di Indonesia Setyaningrum, Novi Tri; Rusmana, Oman
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8211

Abstract

Ideally, capital markets operate efficiently, where stock prices reflect all available information. However, in practice, market anomalies often arise that cannot be fully explained by efficient market theory. This study aims to identify and analyze the types of market anomalies occurring in Indonesia, specifically on the Indonesia Stock Exchange (IDX), using a qualitative library research method that employs content analysis and narrative synthesis based on previous studies, books, and relevant scientific sources. The results of the study indicate that several anomalies, such as the day-of-the-week effect, the January effect, market overreaction, and the size effect, still occur in the Indonesian stock market. These findings challenge the assumption of investor rationality and opens up a new discussion regarding behavioral finance approaches. This research contributes to enriching the literature on Indonesian capital market behavior and serves as a reference for investors and regulators in understanding patterns of price irregularities that can influence investment strategies.
Determinants of Internet Financial Reporting in Indonesian Local Governments ., Warsidi; Rizkiyaningsih, Wahyu; Rusmana, Oman; ., Sukirman
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.2017.2.1.409

Abstract

Local Governments are expected to provide relevant information related to their finance and performance to the public through the media that is easily accessible in order to meet the principles of accountability and transparency. The financial information through internet is called IFR (Internet Financial Reporting) which is a combination between the internet multimedia capability and capacity to communicate the financial information interactively. The objective of this study is to empirically examine determinants of internet financial reporting by local government in Indonesia. This study uses five variables there are Political Competition, Size, Dependency, Wealth and Type of Local Government. The sample in this study selected with purposive sampling. Total sample in this study are 130 local governments which contain 97 regency (74,6%) and 33 municipal (25,4%). Analysis method used in this study is multiple liner regression. The result shows that political competition, size and wealth of local government have a positive influence to the internet financial reporting in Indonesia. Two other variables, dependency and type of local government do not significantly affect to the internet financial reporting in Indonesian local goverments.
Technological innovation in Small and Medium Enterprises: A bibliometric analysis Budianto, Roni; Praptapa, Agung; Herwiyanti, Eliada; Puji, Puji; Suyono, Eko; Rusmana, Oman
Journal of Sustainable Tourism and Entrepreneurship Vol. 4 No. 1 (2022): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v4i1.1707

Abstract

Purpose: The objective of this study is to find out the development of SMEs in the digital era. Research Methodology:  The authors used the Scopus database and searched for articles containing keywords such as "technolog* innovation" AND smes OR "small and medium enterprises." The data were obtained from 1990 to 2023, with a total of 408 documents consisting of 295 articles, 20 book chapters, 67 conference papers, 8 conference reviews, 1 erratum, 1 note, 5 retracted documents, and 11 review documents. Results: The study found that the development of publications on technological innovation in SMEs experienced fluctuations, but tended to increase. The most productive source and the most impactful author were IEEE Transactions on Engineering and Management, and the majority of publications were conducted in collaboration with fellow authors from the same country. The most cited country was the United Kingdom, followed by Singapore and the United States. The topic that appeared most often in publications was related to technological innovation. Contributions: This study highlights the importance of technological innovation in SMEs and its impact on the economy.
Tata Kelola Keuangan BUMDesma untuk Mewujudkan Tujuan Pembangunan Berkelanjutan Desa di Kecamatan Kalibagor, Kabupaten Banyumas Arofah, Triani; Ramadhanti, Wita; Rusmana, Oman
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): 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.2023.2.2.11252

Abstract

One of the government's two national programs, the Post-pandemic National Economic Recovery, and the other, the Acceleration of the Village-Sustainable Development Goals (SDGs), relies heavily on village owned enterprises, or BUMDes. Thus, in order for BUMDes Joint to become the engine that propels the village economy, it is necessary to have good and accurate financial management. The purpose of this research is to examine and characterize BUMDes Bersama's financial management in light of the concepts of open, accountable, participatory, and disciplined village finance management. Data for this qualitative study came from a variety of sources, including documentation and non-structured interviews. Although the Joint BUMDes has put the financial management principles into practice, some of these principles, particularly those pertaining to accountability, transparency, and budget order and discipline, are still lacking. The Joint BUMDes business unit's inability to produce comprehensive financial reports due to a lack of manpower and an inadequate system for making publicly available financial data is the driving force behind the subpar execution of this principle.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJEMEN DAN SENJANGAN ANGGARAN: SYSTEMATIC LITERATURE REVIEW Jelang Romadhan, Fais Bagus; Rusmana, Oman
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14277

Abstract

Budget participation is a process in which the individuals involved have an influence on the budget targets to be achieved. Participatory budgeting is expected to improve employee performance and reduce budgetary slack. The purpose of this study is to determine the distribution of articles, theories, and methodologies used in research on the relationship between budgetary participation with management performance and budgetary slack. A systematic literature review was used as the analytical method. The unit of analysis in this study is 21 journal articles that discuss the relationship between budgetary participation with management performance and budgetary slack. Articles are selected through a series of categories. The results of the research show that motivation theory and agency theory are the most frequently used theories in budgetary participation research. Then, the majority of budget participation researchers used a quantitative approach with survey techniques in their research. Keywords: Budget participation, Performance management and Budgetary slack
Co-Authors ., Warsidi ., Warsidi Adi Indrayanto Agung Setiyawan, Agung Arintoko Arintoko, Arintoko Arofah, Triani Bagas Gumintang Budianto, Roni Dewi Susilowati Eko Suyono, Eko Eliada Herwiyanti Endang Suhendar Fathurokhman, Agus Ghofar Taufiq Handayani, Delis Hendra Tanjung Icuk Rangga Bawono, Icuk Rangga Indriyani, Riza Uyun Jati, Dian Purnomo Jelang Romadhan, Fais Bagus Joni Prayogi Mafudi Mafudi Negina Kencono Putri Nuha, Achmad Ulin Nur Aini Nurwijayanti Praptapa, Agung PUJI LESTARI Puji, Puji Purnamasari, Widya Nurrahmah Ratmono, Andrean Juli Rini Widianingsih, Rini Rizkiyaningsih, Wahyu Rizkiyaningsih, Wahyu Saffela, Nurika Indah SE, Warsidi Serra Ekowati Setyaningrum, Novi Tri Sukirman . Uswatun Hasanah Wita Ramadhanti