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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment Jurnal Analisis Bisnis Ekonomi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Community Empowerment Accounting and Finance Studies Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Borobudur Accounting Review JIFA (Journal of Islamic Finance and Accounting)
Barkah Susanto
Universitas Muhammadiyah Magelang, Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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Pengaruh Corporate Governance, Karakter Eksekutif, dan Koneksi Politik terhadap Tax Avoidance (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2020) Asfahanni Auliya; Barkah Susanto; Anissa Hakim Purwantini
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Tax avoidance merupakan praktik penghindaran pajak yang dapat dilakukan oleh wajib pajak badan maupun pribadi dan merupakan penghindaran pajak yang dilegalkan guna tujuan tertentu seperti memaksimalkan laba. Penelitian ini bertujuan untuk mengetahui faktor - faktor yang memengaruhi tindakan tax avoidance yaitu corporate governance dengan indikator penilaian komisaris independen dan kualitas audit serta faktor karakter eksekutif dan koneksi politik. Populasi yang digunakan dalam penelitian ini adalah perusahan manufaktur yang terdaftar di BEI pada tahun 2016 – 2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan memperoleh sampel sebanyak 15 perusahaan. pengujian hipotesis dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa komisaris independen, kualitas audit, dan koneksi politik tidak berpengaruh terhadap tax avoidance. Variabel karakter eksekutif berpengaruh positif terhadap tax avoidance.
The Influence of Good Corporate Governance and Firm Size on Financial Performance (Empirical Study on Sharia Banking Registered at OJK Period 2014-2020) Laras Dian Arifah; Barkah Susanto; Veni Soraya Dewi
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh Good Corporate Governance dan Firm Size terhadap kinerja keuangan pada perbankan yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2014 – 2020. Kinerja keuangan merupakan hasil kerja dari pencapaian suatu perusahaan dari berbagai divisi di dalamnya yang dapat dilihat dari kondisi keuangan perusahaan yang disajikan dengan angka pada periode akuntansi terkait. Populasi pada penelitian ini diambil dari perbankan syariah yang terdaftar di Otoritas Jasa Keuangan selama periode 2014 – 2020. Teknik pemilihan sampel penelitian menggunakan teknik pemilihan purposive sampling. Sampel yang terpilih sebanyak 6 perbankan syariah yang melalui kriteria yang telah ditentukan. Uji hipotesis pada penelitian ini dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen tidak berpengaruh terhadap kinerja keuangan, dewan pengawas syariah tidak berpengaruh terhadap kinerja keuangan, komite audit berpengaruh negatif terhadap kinerja keuangan dan Firm Size berpengaruh negatif terhadap kinerja keuangan.
Optimizing feed banks as an alternative to animal feed supply in the dry season in Surodadi Village, Magelang Barkah Susanto; Betari Maharani; Nur Hidayah; Ericka Darmawan; Khalimah Dwi Kurniawati; Nina Ndaru Arlintang; Salsa Hanifatul Fathima; Sukma Auranisha Shifania
Community Empowerment Vol 9 No 1 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.11049

Abstract

Tepus Wetan Hamlet, Surodadi Village is in close proximity to a 17-hectare pine forest owned by Perhutani, managed by the local community, the majority of whom are engaged in farming and livestock breeding. The dry season poses challenges for farmers in providing feed for their livestock. The objective of this initiative is to enhance feed-making skills, particularly to address dry season challenges. The approach involves raising awareness about the concept and benefits of a Feed Bank, establishing and managing one, and implementing techniques for feed management and storage. Following the awareness campaign, practical training sessions were conducted on Feed Bank setup, management, and utilization. As a result, participants have gained a better understanding of feed banks and acquired new knowledge on sustainable and effective animal feed alternatives during the dry season. This initiative has positively impacted resource efficiency, livestock productivity, and agricultural income.
DETERMINANTS OF ACCOUNTING INFORMATION USE IN MICRO, SMALL AND MEDIUM ENTERPRISES (SMES) Titi Wahyuningsih; Nur Laila Yuliani; Anissa Hakim Purwantini; Barkah Susanto; Pranita Siska Utami
Prosiding University Research Colloquium Proceeding of The 19th University Research Colloquium 2024: Bidang Sosial, Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The use of accounting information can help businesses in facing business competition. Accounting information is useful as a consideration in making decisions. The existence of accounting information business actors can find out profits. This study aims to examine the effect of education, business size, length of business, accounting training and accounting knowledge on the use of accounting information in MSMEs in Magelang Regency. This study uses a sample of MSMEs in Magelang Regency that have been established for at least 1 year. The number of samples in this study were 125 respondents, based on the slovin formula, namely Micro, Small and Medium Enterprises (MSMEs) in Magelang Regency that use accounting information either manually or by computer. Hypothesis testing in this study used multiple linear regression with the SPSS application. The results of this study indicate that education, length of business and accounting knowledge have a positive effect on the use of accounting information. While business size and accounting training have no effect on the use of accounting information.
Determination Analysis Of Village Owned Enterprise Sustainability Fathima, Salsa Hanifatul; Susanto, Barkah; Yuliani, Nur Laila; Darmadi, Ravindra Ardiana; Utami, Pranita Siska
Accounting and Finance Studies Vol. 5 No. 1 (2025): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs51.12682025

Abstract

Research Aims: The purpose of this study is to analyze the effect of improving work quality, increasing income and budget efficiency on the sustainability of Village Owned Enterprise businesses in Borobudur District. The problems that occurred in Village Owned Enterprise which experienced a decline in performance in Borobudur for several years after COVID-19, especially in 2022 and 2023. The decline was due to three main factors, namely the lack of increased expertise, income, and budget management. Design/methodology/approach: The method used in this study is quantitative research using primary data obtained through the distribution of questionnaires to Village Owned Enterprise managers in Borobudur District. The technique is used in collecting samples using the purposive sampling method. The analysis methods used include Validity Test, Reliability, Determination Coefficient, and multiple linear regression with F Test and t Test. Research Findings: The results of this study indicate that improving work quality has a positive effect on business continuity, as well as other variables, increasing income and budget efficiency also have a positive effect on the sustainability of Village Owned Enterprise. Theoretical Contribution/Originality: The contribution of this research is expected to provide input and become a reference for Village Owned Enterprise and the local government and it is hoped that it can be generalized in identifying key factors that influence business sustainability. The limitations of this study are that the data needed for the study are difficult to obtain due to the limited human resources of Village Owned Enterprise, because several Village Owned Enterprise have merged into one with Balkondes.
Anteseden keberlanjutan usaha balai ekonomi desa (BALKONDES) Khasanah, Intan Khamilatul; Yuliani, Nur Laila; Susanto, Barkah; Utami, Pranita Siska; Darmadi, Ravindra Ardiana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1477

Abstract

Business sustainability in village economic centers (Balkondes) is crucial for enhancing the village economy and improving the welfare of local communities. This study analyzes the key factors influencing Balkondes businesses sustainability, focusing on three leading indicators: income generation, budget efficiency, and social impact. The research employs a quantitative approach, utilizing survey techniques to gather data from Balkondes managers and relevant stakeholders. The findings indicate that income generation significantly contributes to business sustainability by enabling optimal resource allocation and strengthening financial aspects. However, budget efficiency and social impact do not directly influence business sustainability. Public interest statements The findings of this research benefit Balkondes stakeholders and SOEs by helping them develop more effective and sustainable strategies. Consequently, this research can assist BUMN in achieving social and economic objectives while enhancing the sustainability of its businesses
Development of fish therapy pond edutourism in Magelang Pine Valley Ilham Majida Yasa; Yunita Yunita; Barkah Susanto; Betari Maharani; Nur Hidayah; Ericka Darmawan; Ani Setiyowati; Syuhada Abdi Ra’uuf; Asifa Nas Arif; Rizqil Ghozi Mubarok
Community Empowerment Vol 9 No 11 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.12277

Abstract

Lembah Pinus Magelang, located in Surodadi Village, Tepus Wetan Hamlet, faces challenges due to a lack of diverse tourist attractions, leading to low tourist interest and limited competitiveness of the area. To address this issue, the community service initiated the development of a fish therapy pond as a new attraction. This program was carried out in three main stages: identifying existing and supporting facilities, socializing the potential for fish therapy pond development with Pokdarwis Mekar Lestari, and assisting in the construction process of the fish therapy pond. The initial identification revealed that existing facilities, such as children’s play areas, outbound spaces, and camping grounds, were insufficient to sustainably attract visitors. The fish therapy pond was developed with an environmentally friendly design and involved the local community in its management. This new attraction successfully increased the area’s appeal, as evidenced by a rise in visitor numbers from 500 to 1,200 within two months after its opening. An entry fee of IDR 2,000 per visitor also contributed to additional income for the community through sustainable management. This program not only enhanced the diversity of tourist attractions at Lembah Pinus Magelang but also empowered the local community in managing tourism resources. The long-term impact is expected to include improved local economic development, better tourism management, and strengthened competitiveness of the area as a leading natural tourism destination.
Analisis Keberlanjutan UMKM: Peran Literasi Keuangan, Digitaliasasi UMKM, dan Keterampilan Akuntansi Susanto, Barkah; Afafa, Rizal Wahyu; Dewi , Veni Soraya; Yuliani, Nur Laila
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 9 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v9i1.3434

Abstract

This research aims to empirically test and analyze the influence of financial literacy, digitalization of MSMEs, and accounting skills on the sustainability of MSMEs. The type of research used is quantitative research with the dependent variable used is the sustainability of MSMEs. This research uses quantitative methods. The sample in this study used proportional sampling with a total of 108 respondents. The respondents in this research were MSMEs in the Magelang Regency processing industry. Data collection techniques by providing offline and online questionnaires to respondents. The research results show that literacy and digitalization of MSMEs have a positive effect on the sustainability of MSMEs, while accounting skills have no effect on the sustainability of MSMEs. Financial literacy and digitalization make a positive contribution to the sustainability of MSMEs through increasing operational efficiency and market access.
The Effect of Audit Fee, Auditor Rotation, Auditor Firm Reputation, and Auditor Specialization on Audit Quality Rochmatilah, Siti; Susanto, Barkah; Purwantini, Anissa Hakim
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 1 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i1.3005

Abstract

The purpose of this research was analyze the influence of audit fee, audit switching, audit firm reputation and auditor specialization on audit quality. Data in the current research were secondary data obtained from the financial statements of consumer good industry companies listed on the Indonesia Stock Exchange in the period 2017-2019. This study used purposive sampling method to select sample from the population. Based on method, obtained 26 companies with 78 samples. Data was analyzed using the multiple regression analysis. Proxy measurements for audit quality is using discretionary accruals Kaznik model (1999). The result showed that the audit switching give impact on audit quality. While audit fee, audit firm reputation and auditor specialitation do not impact on audit quality.Keywords: Audit Fee, Audit Switching, Audit Firm Reputation, Auditor Specialization, Audit Quality.
Co-Authors Afafa, Rizal Wahyu Afla Azzahra Putri Angger Mahanani Ani Setiyowati Asfahanni Auliya Asifa Nas Arif Ataj Amiratul Aida Atina Harin Hayuni Azzahra, Zesi Azzahra, Zesi Betari Maharani Betari Maharani Chariri, Fardan Nur Daniswara, Aditya Ari Darmadi, Ravindra Ardiana Devi Hidayati Dewi , Veni Soraya Dina, Fauza Arsya Eka Novia Susianti Elifa Fenny Rahayu Ericka Darmawan Fandy Wicaksono Farida, Farida Fathima, Salsa Hanifatul Fitriana, Ramadzani Galih, Septi Sulistya Galuh Maharani Hadianto, Akrim Hafizh Reza Muhammad Handrisaktiyati, Vian Handrisaktiyati Handrisaktiyati, Vian Handrisaktiyati Herlina Hera Pradian Iffatul Farida Ilham Majida Yasa Khalimah Dwi Kurniawati Khasanah, Intan Khamilatul Khofifa Lailatul Salamah Laili Qomariyah Lany Christanty Laras Dian Arifah Lasiona Ravi Nirwana Lidya Sahira Atiqoh Melinda Puspa Dewi Muhammad Ridhwan Ab Aziz Naufal Afif Nia Kurniati Bachtiar Nina Ndaru Arlintang Nur Hidayah Nur Laila Yuliani Pradana, Fahrial Santri Anom Pranita Siska Utami Purwantini, Anissa Hakim Riana Mashar Ridha Nur Zullaekha Risa Yuliana Mahfiroh Rizqil Ghozi Mubarok Rochman, Miftachul Rochmatilah, Siti Salsa Hanifatul Fathima Suci Pangukir Sukma Auranisha Shifania Syaukani, Muhammad Mirza Syuhada Abdi Ra’uuf Titi Wahyuningsih Utami, Pranita Siska Veni Soraya Dewi Wulandari, Nofi Yunita Yunita