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All Journal Performance JIA (Jurnal Ilmiah Akuntansi) JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Ilomata International Journal of Management MIMBAR INTEGRITAS Jurnal Ekonomi, Bisnis, dan Akuntansi Fundamental and Applied Management Journal
Agus Suroso
Universitas Jenderal Soedirman
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Kepercayaan, Kegunaan, Kemudahan, Privacy Risk, Time Risk, dan Financial Risk terhadap Minat Penggunaan Mobile Banking Bank Muamalat Cita Melasari; Agus Suroso; Ade Banani
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 25 No 1 (2018): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (754.933 KB)

Abstract

Perkembangan teknologi informasi saat ini sangat diperlukan oleh sektor perbankan untuk memudahkan nasabah dalam bertransaksi. Di tengah persaingan bisnis yang sangat ketat, Bank Muamalat hadir memberikan layanan electronic channel, salah satunya yaitu mobile banking yang merupakan aplikasi inovatif terkini serta dapat memberikan keuntungan bagi nasabah dan pihak bank. Metode penelitian yang digunakan dalam pengambilan sampel adalah purposive sampling, yakni dilakukan dengan mengambil sampel dari populasi berdasarkan kriteria tertentu, dalam hal ini kriterianya adalah nasabah yang telah mengunduh aplikasi mobile banking Bank Muamalat. Adapun metode analisis yang digunakan adalah analisis faktor dan untuk pengujian hipotesisnya menggunakan analisis regresi berganda. Hasil penelitian menyimpulkan bahwa variabel kepercayaan, kegunaan, kemudahan, privacy risk , time risk, dan financial risk berpengaruh terhadap minat penggunaan mobile banking. Variabel kepercayaan, kegunaan, kemudahan, dan time risk berpengaruh parsial terhadap penggunaan mobile banking Bank Muamalat, sedangkan privacy risk dan financial risk tidak berpengaruh terhadap minat penggunaan mobile banking Bank Muamalat. Hal tersebut mengartikan bahwa semakin tinggi privacy risk dan financial risk yang terjadi akibat kesalahan dalam penggunaan aplikasi mobile banking tidak mempengaruhi minat penggunaan. Implikasi penelitian ini adalah risiko menjadi salah satu faktor yang dipertimbangkan oleh nasabah dalam membuat keputusan apakah akan menggunakan mobile banking atau tidak. Semakin tinggi risiko, maka nasabah akan mengurungkan minatnya untuk menggunakan mobile banking.
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.
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. 
PENGARUH FAKTOR CIRI KEPRIBADIAN DAN KEPRIBADIAN MEREK TERHADAP LOYALITAS MEREK SMARTPHONE OPPO Nuniek Tri Yuntanti; Agus Suroso; Refius Pradipta Setyanto
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 21, No 1 (2019)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (821.556 KB) | DOI: 10.32424/jeba.v21i1.1252

Abstract

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.
Peran Praktik Lingkungan, Sosial dan Tata Kelola (ESG) dan Tanggung Jawab Sosial Perusahaan (CSR) terhadap Perilaku Karyawan di Perusahaan Energi Eka Kurnia Arief Sukaryadi; Agus Suroso; Enny Dwi Cahyani
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 27 No 2 (2025): July-December 2025
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2025.27.2.16196

Abstract

This research explores the complex role of Environmental, Social and Governance (ESG) and Corporate Social Responsibility (CSR) practices in shaping employee behavior in the energy sector. Through a systematic literature review approach of research spanning 2017-2025, the study identifies the multidimensional dynamics through which sustainability initiatives influence employee motivation, engagement and performance. Key findings show that environmental dimensions are positively correlated with employees' intrinsic motivation, especially in the younger generation who show higher responsiveness to sustainability initiatives. Social aspects of ESG play a significant role in building emotional connectedness between employees and the organization, while transparent governance practices increase trust, encourage innovative behavior, and strengthen organizational citizenship behavior. The research shows significant variations in ESG implementation and impact across different energy subsectors, underscoring the need for an integrated contextual approach. The study concludes that the authentic integration of ESG and CSR practices not only improves financial performance and competitive advantage, but also fundamentally transforms the work ecosystem through the creation of a more meaningful, sustainable and competitive environment. The strategic implications suggest that ESG is increasingly becoming a key determinant in shaping employee behavior in the energy sector, emphasizing the importance of adopting a holistic approach that harmonizes business, employee, and environmental interests to create sustainable shared value.
Sosialisasi Pemetaan Potensi Ekonomi Desa Berbasis Pendekatan Diagnostik Lima Layer untuk Perencanaan Pembangunan Partisipatif Ahmad Nasori; Dwi Astarani Aslindar; Desty Rakhmawati; Renny Renny; Agus Suroso
MIMBAR INTEGRITAS : Jurnal Pengabdian Vol 5 No 2 (2026): Februari - Agustus
Publisher : Biro Administrasi dan Akademik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/mimbarintegritas.v5i2.8346

Abstract

Artikel ini menyajikan rancangan dan implementasi kegiatan sosialisasi pemetaan potensi ekonomi desa menggunakan pendekatan diagnostik lima layer: struktur produksi, tenaga kerja dan penghidupan (livelihood), rantai nilai dan pasar, kelembagaan dan tata kelola, serta spasial dan konektivitas wilayah. Kesenjangan antara ketersediaan data potensi desa dan kapasitas aparat desa dalam memanfaatkan data tersebut menjadi masalah yang mendorong kegiatan ini. Dengan mengacu pada Sustainable Livelihoods Framework Scoones, kegiatan sosialisasi dirancang sebagai jembatan pengetahuan yang mentransfer kerangka analisis diagnostik kepada pemangku kepentingan desa secara partisipatif. Metode yang digunakan mencakup ceramah interaktif, diskusi kelompok terfokus (FGD), pemetaan partisipatif, dan evaluasi pre-test/post-test. Kegiatan dilaksanakan selama dua hari yang melibatkan 31 peserta terdiri atas aparat desa, tokoh masyarakat, ketua kelompok tani, pengelola BUMDes, dan perwakilan perempuan serta pemuda. Hasil kegiatan menunjukkan peningkatan pemahaman peserta secara signifikan berdasarkan perbandingan pre-test dan post-test, teridentifikasinya potensi unggulan dan kendala utama desa di setiap layer, serta tersusunnya rekomendasi program prioritas jangka pendek dan menengah. Kegiatan ini memberikan kontribusi nyata pada penguatan kapasitas perencanaan pembangunan desa yang berbasis bukti dan partisipatif, sejalan dengan amanat UU No. 6 Tahun 2014 tentang Desa dan program prioritas Kementerian Desa dan Pembangunan Daerah Tertinggal tahun 2026.
Ambidextrous Green Human Resource Management and Employee Green Creativity in Eco-Tourism Homestays: The Mediating Role of Green Knowledge Sharing Agus Setiono; Agus Suroso; Dwita Darmawati
Fundamental and Applied Management Journal Vol. 4 No. 1 (2026): March
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i1.661

Abstract

This study investigates how ambidextrous green human resource management (AGHRM) fosters employee green creativity (EGC) in eco-tourism homestays, with green knowledge sharing (GKS) as a mediating mechanism. Drawing on ambidexterity theory, this study addresses the dual challenge faced by small-scale eco-tourism enterprises in balancing environmental compliance with sustainable service innovation.Using survey data from 300 employees around GunungLeuser National Park, the model was tested using partial least squares structural equation Modelling (PLS-SEM). The results show that AGHRM significantly enhances GKS, which in turn positively influences EGC, while the direct effect of AGHRM on EGC is not significant, indicating an indirect-only mediation effect. These findings provide empirical support for the application of ambidexterity theory to explain employee-level environmental creativity through knowledge-sharing processes.This study highlights the importance of structured knowledge sharing in translating green HRM practices into employee creativity in eco-tourism homestays.
The Role of Human Resource Competencies in Enhancing Sustainable Performance of Aquaculture SMEs: The Mediating Effect of Adaptive Capability Mei Rani Amalia; Agus Suroso; Ratno Purnomo
Ilomata International Journal of Management Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i3.2325

Abstract

This study examines the role of human resource competencies in enhancing sustainable performance in aquaculture small and medium-sized enterprises (SMEs) through the mediating role of adaptive capability. In increasingly competitive and uncertain business environments, many aquaculture SMEs face challenges in converting workforce competencies into sustainable long-term performance. Drawing on the Resource-Based View (RBV) and Dynamic Capabilities Theory, this study argues that human resource competencies constitute valuable organizational resources, while adaptive capability enables firms to reconfigure and utilize these resources effectively in response to environmental changes. Unlike prior studies that mainly focus on the direct relationship between human resources and performance, this research highlights adaptive capability as a key mechanism explaining how competencies contribute to sustainable outcomes within the informal human resource context of aquaculture SMEs. Data were collected from 250 owners and employees of aquaculture SMEs and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that human resource competencies significantly enhance adaptive capability (β = 0.56; p < 0.001), and adaptive capability significantly improves sustainable performance (β = 0.39; p < 0.001). Furthermore, adaptive capability partially mediates the relationship between human resource competencies and sustainable performance, suggesting that competencies contribute to performance both directly and indirectly through organizational adaptability. These findings demonstrate that sustainable performance depends not only on workforce competencies but also on the firm's ability to translate those competencies into adaptive operational practices. The study provides important implications for SME managers and policymakers in strengthening competency development and adaptive organizational routines to support long-term business sustainability and resilience.
Co-Authors Agus Setiono Ahmad Nasori Amber Lumbantoruan Ascaryan Rafinda Banani, Ade Cita Melasari Desty Rakhmawati Dwi Astarani Aslindar Dwita Darmawati Eka Kurnia Arief Sukaryadi Enny Dwi Cahyani Hasan Al Jafa KIKY SRIREJEKI Mei Rani Amalia Muhammad Farid Alfarisy Nuniek Tri Yuntanti Putri Purwaningtyas Putri Purwaningtyas Rafinda, Ascariena Ratno Purnomo Renny Renny Setyanto, Refius Pradipta