Article Per Year (5 Year)
p-Index From 2020 - 2025
5.831
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Buletin Tanaman Tembakau, Serat & Minyak Industri Graduasi: Jurnal Bisnis & Ekonomi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Syntax Literate: Jurnal Ilmiah Indonesia Adi Widya : Jurnal Pengabdian Masyarakat Khadimul Ummah Journal of Social Dedication YUME : Journal of Management Balance Vocation Accounting Journal Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Wasana Nyata Journal of International Conference Proceedings Golden Ratio of Data in Summary Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) WASANA NYATA PENG: Jurnal Ekonomi dan Manajemen
Aris Eddy Sarwono
Universitas Slamet Riyadi Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary Other

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 51 Documents
Search

 1   2   3   4   5 
PENGARUH DUKUNGAN PEMILIK, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PELATIHAN DAN PENDIDIKAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Survei pada Usaha Kecil dan Menengah Kerajinan Logam Dusun Tumang Desa Cepogo) Arantio, Yosua Reno; Sarwono, Aris Eddy; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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

Abstract

This study aims to determine the effect of owner support, personaltechnical skills, training and education programs on the performance ofaccounting information systems. This research was conducted at Small andMedium Enterprises (SMEs) of Metal Crafts in Tumang Hamlet, Cepogo Village.The type of data used is quantitative data. The data source used is primary data.The data collection technique used a questionnaire. The population used in thisstudy were 212 Metal Craft UKM in Tumang Hamlet, Cepogo Village. The sampleused in this study is 46 SMEs that have used SIA and from 46 SMEs tworespondents are taken, namely the owner and the finance and or administrationdepartment. The sampling technique was purposive sampling method. This studyshows that owner support, personal technical skills, training and educationprograms affect the performance of the accounting information system.
KAJIAN FINANCIAL DISTRESS PADA BANK SYARIAH DI INDONESIA Wardani, Hamukti Pramudya; Sarwono, Aris Eddy; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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

Abstract

The purpose of this study is to analyze the potential for financial distresswith the Altman Z-score Modification method in Islamic banks in Indonesia andanalyze the differences between Muamalat Bank and public banks that opensharia. The scope of this research is empirical study. The study population isIslamic banks in Indonesia. The sample was 11 years with a purposive samplingtechnique. Data collection methods use documentation and study of literature.Analycis data techniques using the Altman Z-Score modification. The resultsshowed that bankruptcy prediction with the Altman Z-Score Model modificationon Islamic banks in Indonesia that the majority of banks in healthy condition, in2011 and 2012 Bank Bukopin was predicted to go bankrupt, in 2014 Bank Jabarand Banten Syariah experienced potential bankruptcy then in gray area, BankSyariah Mandiri and Bank Panin Syariah experience potential bankruptcy. BankJabar and Banten Syariah in 2015 and 2017 are in the gray area and Bank PaninSyariah experiences potential bankruptcy while in 2018 it is in a gray area. Theresults showed that there were significant differences in financial distress andROA between Muamalat Bank and Other Sharia Commercial Banks.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH DI KABUPATEN KLATEN Yektiningsih, Chucu Khotijah; Sarwono, Aris Eddy; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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

Abstract

The purpose of this study was to analyze the magnitude of theeffectiveness, contribution, efficiency of hotel tax, restaurant tax and parking taxon local original income in the 2015-2019 Klaten district. The scope of thisresearch is the scope of the research carried out in Klaten Regency, the form ofthis research is an empirical study, namely by studying and studying the problemsor circumstances on the research object. The object of this research is the BPKDOffice in Klaten Regency. The researcher chooses the object because all data canbe obtained accurately from the relevant government institution. The populationdetermined in this study is the Budget Register Report and Realization of KlatenRegency Revenue for Fiscal Year 2015-2019. The sample used is the entirepopulation determined by researchers, namely the Budget Register Report andRealization of the Original Revenue of the Klaten Regency Fiscal Year 2015-2019, namely hotel taxes, restaurant taxes and parking taxes. Data collectiontechniques using secondary data. Data analysis techniques using effectivenessanalysis, contribution analysis and efficiency analysis. The results of the hotel taxanalysis, restaurant tax and parking tax reach effectiveness on local revenue. Theresults of hotel tax analysis, restaurant tax and parking tax reach efficienciestowards local own-source revenues. The results of the hotel tax analysis,restaurant tax and parking tax did not contribute to the region's original income.
PERAN VARIABEL MODERASI KOMPETENSI APARATUR TERHADAP PENGARUH ANTARA KEJELASAN SASARAN ANGGARAN DAN AKUNTABILITAS KINERJA PEMERINTAH DAERAH Susanti, Susanti; Sarwono, Aris Eddy; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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

Abstract

This research was conducted to determine the role of the moderatingvariable of apparatus competence on the influence betweenclarity of budgettargets and accountability of local government performance. The research usesprimary data from Koesioner answers that are distributed to governmentapparatus in Wonogiri District OPD. Sampling techniques using the purposivesampling method.The result of T count 6.927 with a P-value of 0.000 < 0.05 then Horejected means there is a significant influence on the clarity of the target budget(X1) to the performance accountability of the local government (Y). Results FCount of 47.978 with a P-value of 0.000 < 0.05 then this model is precise. Theresults of the R2 test obtained the Ajusted R square value of 0.317 means it can beknown that the influence given by the free variables is the target of the budgettargets (X1) to the bound variables that is the performance accountability of thelocal government (Y) has a real impact of 31% while the rest (100%-32%) = 68%are influenced by other factors outside The moderation variable regression testresults show P – value (significance) for a moderation variable of 0.022 < 0.05,so Ho is rejected, meaning that apparatus competency variable (X2) significantlymoderated the influence of the target clarity of budget (X1) towards the localgovernment's performance accountability (Y).
ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DAERAH DI KABUPATEN KARANGANYAR Pradina, Mirna; Sarwono, Aris Eddy; Saptantinah P.A, Dewi
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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

Abstract

This research was conducted on 41 Regional Apparatus Organizations inKaranganyar Regency, the type of data used is quantitative data. The data sourceused is primary data. The entire population in this study were all Civil Servants inthe Karanganyar Regency. The sample used in this study was employees offinance in each Regional Apparatus Organization in Karanganyar Regency. Thesampling technique is done by using purposive sampling method. This studyshows that the Financial Accounting System, financial management, andaccountability have significant impact on the performance of local governments.The moderation regression test results in this study indicate that internalsupervision has the effect of strengthening financial management andaccountability variables on local government performance as a moderatingvariable
The Role of Taxpayer Awareness as an Intervening Variable on the Effect of Service Quality with Land and Building Taxpayer Compliance Rahadhini, Marjam Desma; Sarwono, Aris Eddy
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4435

Abstract

This researchaims to analyze the effect of service quality on the compliance of Rural and Urban Land and Building Taxpayers (PBB-P2) and analyze the role of the moderating variable of taxpayer awareness as a moderating variable on the effect of service quality variables with PBB-P2 taxpayer compliance. The population of this research is taxpayers in Ponorogo Regency, while the sampling technique uses side purposive randomness. The analysis technique uses regression analysis and path analysis (Part Analysis). The test results show that there is an influence between service quality on compliance with Rural and Urban Land and Building Taxpayers (PBB-P2).
Pemberdayaan Ibu-Ibu Rumah Tangga Dalam Pengembangan Usaha Dan Peningkatan Pendapatan Pada Usaha Home Industry Di Jeruk Sawit,Gondang Rejo Karanganyar Astuti, Dewi Saptantinah Puji; Sarwono, Aris Eddy
WASANA NYATA Vol 7, No 1 (2023)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v7i1.1451

Abstract

Pengabdian ini dilaksanakan di Dusun Kedung Gong , Desa Jeruk sawit, Kecamatan Gondang Rejo, Kabupaten Karanganyar. Lingkungan di wilayah tersebut banyak yang melakukan berbagai macam kegiatan usaha home industry, diantaranya pembuatan anyaman kroso dari sisa-sisa potongan bambu yang tidak terpakai, yang dapat digunakan untuk membungkus pisang atau buah-buahan di pasar, akan tetapi usaha home industry tersebut kurang dioptimalkan usahanya, dikarenakan mereka belum memahami cara mengembangkan  usahanya, sementara kegiatan tersebut dapat bermanfaat dalam mendayagunakan tenaga yang ada di wilayah tersebut agar lebih produktif. Usaha tersebut juga belum dikelola dengan baik, karena belum ada pencatatan secara rapi transaksi penerimaan dan pengeluaran kas secara sederhana. Untuk itu tim prngabdian tertarik untuk membantu memberikan pemahaman cara mengembangkan usaha agar efektif dan memberikan pelatihan cara mengelola keuangan dengan baik, agar terlihat seberapa besar biaya yang dikeluarkan dan pendapatan yang diperoleh.Tim pengabdian dari kelompok kami dari Prodi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi melaksanakan kegiatan pengabdian ini dengan cara melakukan kegiatan pendampingan pengembangan usaha serta cara pengelolaan keuangan dengan baik. Hasil kegiatan pengabdian ini adalah pengelolaan usaha yang lebih tertata rapi dan pembukuan yang lebih rapi serta informatif
Pengaruh Tekanan, Kesempatan, dan Rasionalisasi Terhadap Kecurangan (Fraud) Laporan Keuangan Kurniawati, Nandia; Sarwono, Aris Eddy
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.1.2024.36-43

Abstract

This study aims to determine the effect of pressure, opportunity, and rationalization on fraud on financial statements. The type of data in this study is secondary data obtained from the Indonesian Brsa Efek (IDX) website. The population of this study is in transportation sub-sector companies listed on the IDX. The sampling method uses purposive sampling with the number of samples obtained, which is 9 samples in this study. The population of this study is in transportation sub-sector companies listed on the IDX. The sampling method uses purposive sampling with the number of samples obtained, which is 9 samples in this study. The analysis technique used is panel data regression. The results of this study show that pressure has a positive effect on financial statement fraud, opportunity has a positive effect on financial statement fraud, and rationalization has a negative effect on financial statement fraud.
Pemberdayaan UKM Rambak Melalui Peningkatan Kapasitas Produksi dan Peningkatan Kualitas SDM di Desa Walen Simo Boyolali Handayani, Asih; Sarwono, Aris Eddy
Khadimul Ummah Vol. 4 No. 2 (2021): Mei (2021)
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/ku.v4i2.5685

Abstract

Kegiatan ini dilakukan pada UKM Rambak di Wilayah Kecamatan Simo Kabupaten Boyolali. Krupuk rambak merupakan salah satu makanan ringan yang sangat digemari oleh masyarakat Indonesia dan sering dijadikan sebagai pelengkap berbagai sajian makanan atau sebagai lauk pauk. Salah satu usaha rumah tangga kerupuk rambak di Desa Walen adalah krupuk rambak merk “Dua Ikan” milik Ibu Mursidah dimana sekaligus dijadikan mitra dalam kegiatan PKM ini. Permasalahn yang dihadapi mitra adalah penurunan kapasitas produksi ketika musim penghujan, tidak adanya laporan keuangan dan sistem pemasaran yang masih sederhana. Dalam kegiatan pengabdian kepada masyarakat (PKM) Tim Universitas Slamet Riyadi Surakarta menggunakan metode pemberdayaan masyarakat melalui pengadaan alat tepat guna berupa oven pengering manual, peningkatan sumber daya manusia mitra dengan melakukan pelatihan pembuatan laporan keuangan dan pendampingan pemasaran melalui media sosial.Kata kunci : Pemberdayaan, oven pengering, pendampingan, laporan keuangan, media sosial
Pengembangan Keunggulan Kompetitif sebagai Strategi Peningkatan Kinerja Organisasi Berkelanjutan Handayani, Asih; Sarwono, Aris Eddy
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 16 No 2 (2023): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v16i2.231

Abstract

Kinerja organisasi berkelanjutan merupakan sebuah capaian yang menjadi tolok ukur atas keberhasilan sebuah sistem pengelolaan organisasi yang berkelanjutan. Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan sumber daya dalam meningkatkan keunggulan kompetitif sebagai strategi peningkatan kinerja organisasi berkelanjutan. Populasi dalam penelitian ini adalah manajemen PT. Indo Acidatama Karanganyar yang berjumlah 114 orang. Sampel dalam penelitian ini diambil dengan teknik total sampling, sehingga secara keseluruh jumlah sampel yang menjadi responden dalam penelitian ini adalah 114 karyawan PT. Indo Acidatama Karanganyar. Analisis data dalam penelitian ini menggunakan moderated regression analysis. Hasil penelitian menunjukkan bahwa keunggulan kompetitif berpengaruh terhadap kinerja organiasi yang berkelanjutan serta perencanaan sumber daya berpengaruh signifikan dalam meningkatkan keunggulan kompetitif sebagai strategi peningkatan kinerja organisasi berkelanjutan.
Co-Authors Apriliyanti, Risda Arantio, Yosua Reno Aroran, Farryl Febian Bambang Widarno Budi Hariyono Dewi Ratna Nurhayati DEWI SAPTANTINAH PUJI ASTUTI Dewi Saptantinah Puji Astuti Dewi, Insania Cahyawati Djoko - Kristianto DJOKO KRISTIANTO Fadillah, Bintang Fadjar Harimurti Febriani, Intan Feni, Ade Ira Maya Finky Rahayu, Yogi Kharisma Handayani, Asih Kurniawati, Devita Kurniawati, Nandia Lestariningrum, Nisa Marjam Desma Rahadhini Meilida, Priola Nanda Estie Yuneriya Novitasari, Desy Pradina, Mirna Prasetyo, Leonard Ariel Prastyo, Adam Maulana Pratita, Mutya Paramita Putriana, Sinta Rani, Valentina Ardia Syah Retnasari, Dhiah Romadhon Santoso, Heru Mulyadi Saptantinah P.A, Dewi SE, Sunarti Sese, Maksi Milia Setiani, Naning Sunarti Susanti Susanti Triyana - Widyaningrum Utami, Alvitria Utami, Zulaikah Dwi Wahyuningtyas, Cipryana - Wardani, Hamukti Pramudya Widanti, Yannie Asri Yektiningsih, Chucu Khotijah