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ANALISIS PERSEPSI PERIVIU TENTANG ASPEK MANDATORY DAN NON-MANDATORY YANG MEMPENGARUHI LKPD YANG BERKUALITAS Janitra Yoga Indratama; Agung Praptapa; Agus Sunarmo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (2018)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This research aims to analyze the reviewer perception of the process of mandatory and non-mandatory aspects that affect the quality of local government financial reports. Mandatory aspect variables according to UU No 15 Tahun 2004 about examination of administration and state financial responsibility, which includes human resources competency, understanding of SAP, adequate disclosures, compliance with laws and regulations and regulations and government internal control system (SPIP) while research data regarding the non-mandatory aspect variables include organizational commitment and organizational culture. The research data was collected by questionnaire which contain structured questions. Populations in this research is 27 OPD in Purbalingga Regency except Sub-district. Sample is selected using census method. Respondents in this study included the Head of OPD and Auditor Inspectorate. The results of this study show that simultaneously the mandatory and non-mandatory aspects significantly influence on quality local government financial reports. Partially mandatory aspects, significantly influence on quality local government financial reports and non-mandatory aspects partially also have a significant effect on quality local government financial reports.

ANALISIS PERSEPSI PERIVIU TENTANG ASPEK MANDATORY DAN NON-MANDATORY YANG MEMPENGARUHI LKPD YANG BERKUALITAS Janitra Yoga Indratama; Agung Praptapa; Agus Sunarmo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (2018): December 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This research aims to analyze the reviewer perception of the process of mandatory and non-mandatory aspects that affect the quality of local government financial reports. Mandatory aspect variables according to UU No 15 Tahun 2004 about examination of administration and state financial responsibility, which includes human resources competency, understanding of SAP, adequate disclosures, compliance with laws and regulations and regulations and government internal control system (SPIP) while research data regarding the non-mandatory aspect variables include organizational commitment and organizational culture. The research data was collected by questionnaire which contain structured questions. Populations in this research is 27 OPD in Purbalingga Regency except Sub-district. Sample is selected using census method. Respondents in this study included the Head of OPD and Auditor Inspectorate. The results of this study show that simultaneously the mandatory and non-mandatory aspects significantly influence on quality local government financial reports. Partially mandatory aspects, significantly influence on quality local government financial reports and non-mandatory aspects partially also have a significant effect on quality local government financial reports.

PENGARUH KOMPETENSI, PROFESIONALISME, INDEPENDENSI, OBJEKTIVITAS, DAN PEMBAGIAN TUGAS TERHADAP EFEKTIVITAS PENGAWASAN ALOKASI DANA DESA Eka Farah Dewi; Agus Sunarmo; Eko Suyono; Permata Ulfah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This study aims to determine competency, professionalism, independence, objectivity and division of tasks towards the effectiveness of supervision of village fund allocation. The population in this study were all 61 Inspectorate employees including 1 Inspector, 17 Secretariat, 3 Assistant Inspectors, 8 P2UPD, and 32 Auditors who were registered in the 2017 Government Agency Inspectorate of Banyumas Regency Performance Report. The sample in this study were 43 employees including officials internal supervisor of the Inspectorate of Banyumas Regency. The results of the study show that: (1) Competence influences (significantly) the effectiveness of supervision of village fund allocation, (2) Professionalism has an effect (significantly) on the effectiveness of supervision of village fund allocations, (3) Independence influences (significantly) the effectiveness of village fund allocation monitoring. (4) Objectivity influences (not significant) on the operational performance of cooperatives, (5) Division of tasks influences (significantly) on the effectiveness of supervision of village fund allocations, (6) Competence is not the variable that most influences the effectiveness of supervision of village fund allocation. The implication from the above conclusions were (1) For the government, the effectiveness of supervision of Village Fund Allocation can be increased, among others by: (a) more intense supervision of APIP compliance with its role as an agent in reporting its performance to prinicipal, (b) placing the APIP position appropriately free from intervention and obtaining adequate support from the Regional Government to be able to work with the auditee and carry out work freely and (c) the availability of supporting facilities and infrastructure that can maximize the performance of the Regional Inspectorate in carrying out the supervisory function in Banyumas Regency.(2) For the Inspectorate, the effectiveness of supervision of the Village Fund Allocation can be increased, among others by: (a) involvement in clients sought not to have a working relationship with supervised clients; (b) The Inspectorate holds a continuous mentoring program in the field of soft skills; (c) Maintaining honesty and fairness, impartiality and not having feelings of reluctance.

PENDAMPINGAN PELATIHAN SISTEM INFORMASI AKUNTANSI PADA UD SLAMET LANGGENG DAN JENANG SUHARSO KECAMATAN SUMBANG KABUPATEN BANYUMAS Adi Wiratno; Eko S; Warsidi *; Agus Sunarmo
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

This community service activity was carried out at UD Slamet Langgeng, Kebanggan, Sumbang and Jenang Suharso, Ciberem, Sumbang, which were carried out simultaneously to synergize 2 small businesses that were interconnected. UD Slamet Langgeng is engaged in retail business, while Jenang Suharso is a manufacturing business that buys raw materials in the form of flour, sugar, and so on to UD Slamet Langgeng. The PKM team provides assistance to these two types of small and medium enterprises in terms of financial reporting practices that are in accordance with applicable accounting standards. This activity started from April to October 2014 through the scheme of Iptek Bagi Masyarakat (IbM) funded by DIKTI. With this assistance, both partners understand how to make financial reports in accordance with Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). With financial reporting that is in accordance with applicable accounting standards, in addition to partner management being more professional, it also makes it easier for partners to get access to funding from the bank.

PENGELOLAAN KEUANGAN BAGI USAHA MIKRO KECIL MENENGAH (UMKM) DI KELURAHAN PURWOKERTO UTARA KECAMATAN BATURRADEN KABUPATEN BANYUMAS Triani Arofah; Umi Pratiwi; Agus Sunarmo
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Purwokerto Utara village has a lot of UMKM which has been running for a long time. Some problems found in the understanding and efforts that need to be done in improving their business, especially micro and small business, which causes less development of micro and small enterprises in Purwokerto Utara urban areas, among others, the lack of understanding about accounting. The perpetrators of UMKM generally only do a simple record of income and expenditures. Some even do not record the rent as a business expense, so the business is seen to generate a large profit because the burden is not recorded properly. The result is that the listing does not describe the actual financial condition of the business. The problem faced by partners is the absence of training on business financial management directly. Solutions needed for the problem is the provision of training for UMKM in terms of managing finances by using accounting. The outcome of this solution is the ability of partners to use accounting easily to improve the financial performance of their business. The outcome of this solution in the form of partner knowledge about the management of good business finances and other true outcomes is scientific articles published at the local level. The result of the recapitulation of questionnaires distributed to the participants explained that community service is very beneficial because it increases participats’ knowledge about financial management for UMKM.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Fauziyyah Ramadhani Lindra; Irianing Suparlinah; Ratu Ayu Sri Wulandari; Agus Sunarmo
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 24, No 2 (2022)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

EVALUASI ATASAN TERHADAP VARIABEL YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN BAWAHAN DALAM PENGADAAN BARANG/JASA Agus Sunarmo; Puji Lestari; Ayunisa Wilistia
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 2 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN DAN INTELECTUAL CAPITAL TERHADAP KINERJA UKM DI KABUPATEN BANYUMAS Rini Widianingsih; Irianing Suparlinah; Agus Sunarmo; Rasyid Mei Mustofa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9593

According to the Ministry of MSME since 2017, in terms of the number of MSME units in Indonesia, they have a share of around 99.99 percent (62.9 million units) of the total number of business actors absorbing the national workforce. The purpose of this study is to identify the effect of financial literacy, financial inclusion and intellectual capital on the performance of SMEs in Banyumas Regency after the Covid Pandemic. This research method uses a survey with the method of data analysis using multiple regression analysis. The population in this study are small and medium enterprises that are still running after the Covid 19 pandemic disaster. The sample is taken with the criteria that the UKM is engaged in retail trade/stores in the Banyumas Regency area. The results of this study show that financial literacy, financial inclusion and intellectual capital have a positive impact on the performance of SMEs in Banyumas Regency, so that until now around 98 percent of SMEs are still surviving after experiencing the Covid 19 pandemic crisis since 2019.

MENGENAL DIGITAL MARKETING DALAM PENGEMBANGAN EKONOMI KREATIF Rini Widianingsih; Icuk Rangga Bawono; Agus Sunarmo; Irianing Suparlinah
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 2 No 1 (2023): Jurnal Pengabdian Bisnis & 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.2023.2.1.9535

Today's digital era, the use of information and communication technology has a major and important role in increasing the competitiveness of a country. The development of Society 5.0 or Industrial Revolution 5.0 which was previously the Industrial Revolution 4.0 had an unavoidable impact. One sector that is recognized as having great potential in supporting national economic growth in Indonesia is the creative economy sector. One of the problems faced by creative economy entrepreneurs is the problem of marketing to increase income. One of the solutions that can be done to improve product marketing from the results of the creative economy in society is to use the Digital Marketing model. the use of digital media is expected to be able to reach a wider target market. In terms of content or content, digital marketing is not much different from conventional marketing.Digital marketing training is carried out by following the steps provided in the Digital marketing instructions and strategies provided by the service team.

ANALISIS PENERAPAN METODE ONE WAY ANOVA MENGGUNAKAN ALAT STATISTIK SPSS Sevita Sari Dewi; Rizka Ermina; Veilla Anggoro Kasih; Fera Hefiana; Agus Sunarmo; Rini Widianingsih
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.2023.2.2.10815

This article describes the statistical procedure for identifying significant differences between groups using one-way analysis of variance. The SPSS statistical programme employs this methodology. In order to ascertain mean differences among three or more independent groups, one-way analysis of variance is employed. This capability enables researchers to ascertain whether at least one group exhibits noteworthy variations. The sequential procedure for utilising the one-factor ANOVA method in SPSS is explicated in this article, encompassing the identification of a suitable model and the interpretation of the outcomes. In light of this, the purpose of this article is to offer researchers and professionals interested in utilising SPSS statistical tools to analyse differences between groups via the one-way ANOVA statistical method with actionable advice.

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