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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 Jurnal Akuntansi Kompetif 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 Prosiding University Research Colloquium 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 Computer Science & IT 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 Medicine & Pharmacology Public Health Social Sciences Veterinary Other

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ANALISIS PERBANDINGAN KINERJA KEUANGAN PROVINSI DI PULAU JAWA DAN PULAU KALIMANTAN TAHUN ANGGARAN 2024 Setiani, Naning; Sarwono, Aris Eddy
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3015

Abstract

Introduction: This study analyzes the comparison of financial performance between provinces in Java and Kalimantan during the 2024 fiscal year. The aim of this research is to assess the level of fiscal dependency and the degree of fiscal decentralization as indicators of regional financial performance. Methods: This quantitative descriptive study uses secondary data obtained from the 2024 Budget Realization Reports (LRA) of eleven provinces, consisting of six from Java and five from Kalimantan. The analysis employs two financial ratios: the fiscal dependency ratio and the degree of fiscal decentralization. Results: The results show that provinces in Java exhibit lower fiscal dependency and higher fiscal decentralization compared to those in Kalimantan. Banten, DKI Jakarta, and West Java demonstrate the best financial performance, with dependency ratios below 30% and decentralization degrees above 70%. In contrast, provinces such as North Kalimantan and Central Kalimantan show dependency levels above 60% and decentralization degrees below 35%. These findings reflect a significant gap in fiscal independence between regions. In conclusion, increasing Local Own-Source Revenue (PAD) through local economic development and improved governance is crucial to enhancing fiscal autonomy in Kalimantan provinces. Keyword: Fiscal Decentralization, Fiscal Dependency, Financial Performance, And Regional Autonomy
Analysis of Variables Affecting Employee Performance Romadhan, Ardian Nur; Sarwono, Aris Eddy; Handayani, Asih
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) A
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

This systematic literature review is used to analyze the variables that affect employee performance and to find out what analytical methods and objects along with the number of research samples used by previous researchers are gaps for future research. The research method uses a systematic literature review. The research data was obtained through a search for publications in the range of 2018 to 2021 with the keywords of employee performance being captured based on a quantitative approach. The number of publications analyzed were 20 journals/articles/proceedings. Data were analyzed qualitatively. From this literature review, it can be seen that various predictor variables have been shown to affect employee performance with various analytical methods, objects and the number of samples. For future research development, apart from testing the direct effect, it is also possible to test the indirect effect, either testing a single mediator model or multiple mediator models using path analysis or factor analysis (structural equation modeling).
Analisis Kelayakan Finansial Dan Non Finansial Usaha Pengolahan Pangan Lokal Di Kabupaten Boyolali Dewi, Insania Cahyawati; Sarwono, Aris Eddy; Widanti, Yannie Asrie
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2859

Abstract

A business feasibility study is crucial to determine the viability of a business and avoid business failure. This study aims to assess the feasibility of Micro, Small, and Medium Enterprises (MSMEs) in Boyolali Regency engaged in food processing, namely processed cow milk products, chips, and herbal medicine. Data collection used interviews with business owners and direct observation of the business premises. This study uses a qualitative approach to analyze non-financial aspects, such as product marketing and legal aspects related to business permits from the data collected. In contrast, quantitative methods are used to analyze financial aspects measured using the Payback Period (PP), Net Present Value (NPV), and Internal Rate of Return (IRR) methods. The results of this study indicate that the marketing aspect of local food processing businesses in the form of processed cow milk, chips, and herbal medicine in Boyolali Regency has promising business prospects due to the high market demand every month and the achievement of predetermined market targets, in the legal aspect it also shows that the business already has an NIB from the government and also supports other permits such as halal certificates and P-IRT, making it easier to manage other permits and develop marketing. When viewed from the financial aspect, the business can be declared feasible because based on the Net Present Value (NPV) at Nani's Ice Cream of Rp 436,821,441.64 while NN Kriuk is Rp 397,908,137.49 and Jamu Nyah Rudi is Rp 265,057,461.54. The Internal Rate of Return (IRR) results for Nani's Ice Cream are 70.3%, NN Kriuk 57.4%, and Jamu Nyah Rudi 42.3%. So, this research can help owners develop broader marketing strategies and identify risk management.
DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN PROPERTY, REAL ESTATE, DAN BUILDING CONSTRUCTION DI INDONESIA Aysah, Tria Nur; Sarwono, Aris Eddy; Astuti, Dewi Saptantinah Puji
Jurnal Akuntansi Kompetif Vol. 6 No. 1 (2023): Inovasi, Kepatuhan, dan Transparansi Akuntansi di Era Digital dan Pandemi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i1.1207

Abstract

Penelitian ini dilakukan untuk mengatahui pengaruh opini audit, financial distress, KAP size, management changes, audit delay, dan audit report lag terhadap auditor switching dengan objek perusahaan sektor property, real estate, dan building construction di Indonesia. Penelitian menggunakan metode kuantitatif dengan data sekunder yang diambil dari annual report di bursa efek Indonesia. Teknik purposive sampling digunakan untuk pengambilan sampel pada penelitian ini dengan jumlah 50 sampel dari total 181 sampel. Pengumpulan data dilakukan dengan teknik dokumentasi pada annual report perusahaan yang terdaftar di Bursa Efek Indonesia. Teknik analisis data menggunakan analisis statistik deskriptif dan regresi logistik yang diolah menggunakan SPSS. Hasil penelitian menunjukkan bahwa opini audit, financial distress, management changes dan KAP size tidak berpengaruh signifikan terhadap auditor switching. Namun audit delay dan audit report lag berpengaruh signifikan terhadap auditor switching.
Co-Authors Apriliyanti, Risda Arantio, Yosua Reno ARDIAN NUR ROMADHAN Aroran, Farryl Febian Aysah, Tria Nur 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