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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

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Pengaruh Transparansi Dan Akuntabilitas Terhadap Pengelolaan Dana Simpan Pinjam BUMDes Kabupaten Seruyan Kalimantan Tengah Dengan Sistem Pengendalian Internal Sebagai Moderasi Apriliyanti, Risda; Sarwono, Aris Eddy
YUME : Journal of Management Vol 8, No 1.1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i1.8321

Abstract

Penelitian ini bertujuan untuk menguji pengaruh transparansi dan akuntabilitas terhadap pengelolaan dana unit usaha simpan pinjam BUMDes Sumber Sejahtera Kabupaten Seruyan Kalimantan Tengah dengan sistem pengendalian internal sebagai variabel moderasi. Data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan melalui kuesioner. Responden dalam penelitian ini adalah aparatur Desa Sukorejo. Jumlah responden yang digunakan dalam penelitian ini sebanyak 37 orang.  Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda, uji t, uji F, uji koefisien determinasi ( ) dan uji moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa transparansi berpengaruh positif dan signifikan terhadap pengelolaan dana unit usaha simpan pinjam BUMDes Sumber Sejahtera. Akuntabilitas berpengaruh positif dan signifikan terhadap pengelolaan dana unit usaha simpan pinjam BUMDes Sumber Sejahtera. Sistem pengendalian internal memoderasi pengaruh antara transparansi terhadap pengelolaan dana unit usaha simpan pinjam BUMDes Sumber Sejahtera. Sistem pengendalian internal tidak memoderasi pengaruh antara akuntabilitas tehadap pengelolaan dana unit usaha simpan pinjam BUMDes Sumber Sejahtera. Kata Kunci: Transparansi, Akuntabilitas, Pengelolaan Dana Unit Usaha Simpan Pinjam BUMDes, Sistem Pengendalian Internal
Transparansi Pengelolaan Keuangan pada Organisasi Non Profit (Kajian pada Dana Masjid Babul Jannah Desa Candisari Kecamatan Purwodadi Kabupaten Grobogan) Retnasari, Dhiah; Sarwono, Aris Eddy
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i3.55974

Abstract

Penelitian ini bertujuan untuk menganalisis transparansi dalam pengelolaan dana masjid di Desa Candisari, Purwodadi. Transparansi dalam pengelolaan keuangan masjid sangat penting untuk memastikan bahwa dana yang dikelola digunakan secara efisien, tepat sasaran, dan akuntabel. Penelitian ini menggunakan metode pengumpulan data melalui wawancara, observasi, dokumentasi, dan studi kepustakaan. Wawancara dilakukan dengan pengelola masjid dan beberapa jamaah untuk menggali informasi mengenai cara pengelolaan dana, serta tingkat keterbukaan yang diterapkan dalam laporan keuangan masjid. Observasi dilakukan untuk melihat langsung praktik yang ada di lapangan, sedangkan dokumentasi digunakan untuk memeriksa catatan dan laporan keuangan masjid. Metode analisis yang digunakan adalah deskriptif kualitatif, yang bertujuan untuk memberikan gambaran yang jelas mengenai kondisi transparansi dalam pengelolaan dana masjid. Hasil penelitian menunjukkan bahwa transparansi pengelolaan dana masjid di Desa Candisari sudah cukup baik, namun masih terdapat beberapa aspek yang perlu ditingkatkan, seperti komunikasi yang lebih terbuka dengan jamaah terkait penggunaan dana. Penelitian ini berkontribusi untuk memperkaya literatur tentang pengelolaan keuangan masjid, serta memberikan manfaat praktis bagi masyarakat dan pengelola masjid untuk meningkatkan pemahaman dan penerapan transparansi dalam pengelolaan dana masjid, sehingga dapat tercipta pengelolaan yang lebih akuntabel dan efisien.
ANALISIS PENGARUH KOMITMEN ORGANISASI, PENGELOLAAN KEUANGAN DAERAH DAN KINERJA APARATUR TERHADAP GOOD GOVERNANCE (Survey pada Aparatur Pemerintah Daerah Kabupaten Wonogiri) Lestariningrum, Nisa; Sarwono, Aris Eddy; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The research was conducted on the local government apparatus Wonogiridistrict. This study aims to determine the effect on organizational commitment,regional financial management and apparatus performance on good governance.The type of data used in this research is quantitative data, the data source used isprimary data. The population in this study were all local government officials inWonogiri district. The number of samples in this study were 102 respondents. Thesampling technique used purposive sampling. The data collection method usedwas a questionnaire. The data analysis teqnique used is descriptive statistics,validity test, reliability test, classicalassumption test and multiple linierregression. The results show that the variable of organizational commitment,regional financial management and apparatus performance have a significantpositive effect on good governance.
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 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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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.
PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA APARATUR PEMERINTAH DAERAH DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI Utami, Alvitria; Sarwono, Aris Eddy; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 1 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to appreciate the influence of clarity of budget targets andaccounting controls on the performance accountability of local governmentagencies. This research was conducted on the State civil apparatus. SukoharjoRegency. The type of data used is quantitative data. The data source used isprimary data. Data collection techniques for documentation, questionnaires, andliterature study. The population used in this study are all apparatuses who aremembers of the Sukoharjo District OPD. The sample used in this study is the headand employees of the financial department (Treasurer), and employees whoprepare financial statements. The sampling technique was using purposivesampling method. This study shows that the clarity of budget targets andaccounting controls influences the performance accountability of localgovernment agencies.
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 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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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.
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 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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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
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 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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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.
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 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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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).
The Influence of Capital Structure and Profitability on Firm Value: A Quantitative Study of Food & Beverage Companies Listed on the IDX (2022–2024) Fadillah, Bintang; Harimurti, Fadjar; Sarwono, Aris Eddy
Golden Ratio of Data in Summary Vol. 5 No. 3 (2025): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i3.1251

Abstract

This study investigates the impact of capital structure and profitability on firm value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Capital structure is represented by the Debt to Equity Ratio (DER), profitability by the Return on Assets (ROA), and firm value by the Price to Book Value (PBV). The research employed a quantitative approach using secondary data from the financial reports of 10 selected companies, analyzed through simple linear regression with classical assumption tests. The results revealed that DER had no significant effect on PBV (p = 0.615), whereas ROA had a significant positive effect on PBV (p = 0.000, R² = 0.395). These findings suggest that profitability is more critical in enhancing firm value than capital structure. The study provides practical insights for investors and corporate managers to improve operational efficiency and increase firm value.
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