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All Journal JAB (Jurnal Akuntansi & Bisnis) Jurnal Ilmu Manajemen dan Akuntansi Terapan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Jurnal Cakrawala Ilmiah KOLONI Mandiri: Jurnal Akuntansi dan Keuangan ABIS: Accounting and Business Information Systems Journal Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Ilmiah Ekonomi dan Manajemen
Eko Triyanto
Sekolah Tinggi Ilmu Ekonomi Surakarta
Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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CORPORATE GOVERNANCE TERHADAP MANDATORY DISCLOSURE IMPLEMENTASI KONVERGENSI IFRS Ismunawan, Ismunawan; Triyanto, Eko
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 02 (2017): Vol. 3, No. 02 DESEMBER 2017
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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

Abstract

The purpose of this research is to investigate the influence of corporate governance mechanisms to mandatory disclosure IFRS on companies listed on the Stock Exchange. Corporate governance mechanisms used in this study include: managerial ownership, institusional ownership, the proportion of independent board, the number of members of the audit committee, board of directors, and board meetings. The sample used in this research is manufacturing companies listed on the Stock Exchange in the year 2013-2015. The total sample is 102 companies were determined by purposive sampling method.These results indicate that the level of compliance with mandatory disclosure convergence of IFRS in the manufacturing companies is 54,89%.This study uses multiple regression analysis to examine the effect of corporate governance mechanisms to mandatory disclosure IFRS. The results of this study indicate that managerial ownership and institutional ownership has significant negative effect on mandatory disclosure IFRS, whereas commissioners significant positive effect on the mandatory disclosure IFRS. The variable proportion of independent board, the number of members of the audit committee and board meetings does not affect the mandatory disclosure IFRS. Keywords: Mandatory disclosure, corporate governance mechanisms
FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PT DHARMA HUSADA MANDIRI Evanti Andriyani; Eko Triyanto
Jurnal Cakrawala Ilmiah Vol. 1 No. 8: April 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.828 KB) | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i8.2019

Abstract

Studi yang dilakukan bertujuan untuk mengkaji pengaruh dari variabel independent keterlibatan pengguna, kualitas sumber daya manusia, pendidikan dan pelatihan user atau pengguna, dan dukungan top management terhadap variabel dependent kinerja sistem informasi akuntansi. Penelitian ini memiliki populasi penelitian yaitu semua karyawan dari PT. Dharma Husada Mandiri dengan jumlah 40 orang karyawan. Pengambilan sample penelitian menggunakan metode sampling jenuh yang artinya semua anggota yang populasi menjadi sample pada penelitian ini. Data dikumpulkan dengan teknik kuisioner. Teknik untuk penganalisisan data penelitian menggunakan teknik analisis linier berganda dan pengolahan data menggunakan program statistic SPSS 19. Hasil pengolahan data menyatakan sebuah hasil bahwa keterlibatan pengguna dan dukungan top management berpengaruh secara positif terhadap variabel kinerja sistem informasi akuntansi, sementara untuk variabel kualitas dari sumber daya manusia dan pendidikan dan pelatihan pengguna tidak memiliki pengaruh secara positif terhadap kinerja sistem informasi akuntansi.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Kemajuan Teknologi Terhadap Penerapan Akuntansi SAK EMKM pada UMKM Batik di Kota Surakarta Salahudin Alayubi; Eko Triyanto
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Oktober 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.569 KB) | DOI: 10.59086/jak.v1i3.166

Abstract

MSMEs are currently a sector that is expected to contribute to recovering the economic recession due to the Covid-19 pandemic. The Surakarta city government explores the potential of batik, in an effort to create superior products that can boost the local and regional economy. The Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) is a simplification of the previous financial accounting standards, namely the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in an effort to improve the accounting application of SAK EMKM. The purpose of this study was to analyze the effect of education level, accounting understanding, technological advances on the application of SAK EMKM accounting on Batik SMEs in Surakarta City. The research was conducted in Surakarta City with a sample of 57 batik MSME managers/entrepreneurs from 138 Batik MSME entrepreneurs in the city of Surakarta. The sampling technique used incidental sampling, the data sources were obtained from research questionnaires with a Likert scale, data analysis techniques used instrument tests (validity and reliability), classical assumption tests (normality, multicollinearity and heteroscedasticity), multiple linear regression tests and hypothesis testing. The results of the study show that the level of education, understanding of accounting, technological progress partially or simultaneously influences the application of SAK EMKM accounting on Batik MSMEs in Surakarta City.
Evaluasi dan Pelatihan Akuntansi Organisasai Nirlaba Untuk Raudhatul Athfal IRMAS Sukoharjo Eko Triyanto; Heny Kurnianingsih; Arif Nugroho Rachman
Jurnal Pengabdian Masyarakat STIE Surakarta Vol 1 No 2 (2022): Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/dimaseta.v1i2.14

Abstract

RA IRMAS Sukoharjo adalah Lembaga Pendidikan formal setingkat TK yang termasuk dalam kategori organisasi nirlaba. Pemahaman terhadap akuntansi organisasi nirlaba pada RA IRMAS masing sangat kurang. Oleh karena itu penting adanya evaluasi dan pendampingan terkait pembukuan akuntansi RA IRMAS. Metode yang dilakukan adalah dengan cara mengevaluasi SPI Dan pembukuan yang ada kemudian melakukan pendampingan. Adapun hasil dari pengabdian ini bahwa pihak struktural RA IRMAS Sukoharjo lebih mengerti dan paham mengenai penyusunan pembukuan akuntansi organisasi nirlaba yang baik. Dengan pembukuan akuntansi yang jelas, maka RA IRMAS Sukoharjo dapat terkendali dan berkembang lebih baik
PENGARUH PEMAHAMAN, PENERAPAN DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA UMKM KOTA SURAKARTA (Studi Kasus pada UMKM KONVEKSI) Defi Anggun Prasasti; Eko Triyanto
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 8 No 1 (2023): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v8i1.2890

Abstract

This study was done to find out how well MSMEs work when it comes to comprehending, using, and utilising accounting information systems. This research uses primary data sources and gathers information through questionnaire observation and quantitative techniques. In this research, 65 convection business players participated as respondents. Using the SPSS version 26 software, multiple regression is the data analysis technique used. Instrument tests (validity and reliability tests), traditional premise tests (normality tests, multicollinearity tests, and heteroscedasticity tests), and hypothesis testing used f test, t test, and test the coefficient of determination is the method of analysis in this study. The study's findings indicate that while applying and utilising accounting information systems have a major influence on MSMEs' performance, comprehending accounting information systems has no influence on MSME performance. Penelitian ini dilakukan untuk mengetahui kinerja UMKM yang dipengaruhi pemahaman, penerapan, dan pemanfaatan sistem informasi akuntansi. Penelitian ini menggunakan sumber data primer dan mengumpulkan informasi melalui observasi kuesioner dan teknik kuantitatif. Dalam penelitian ini, 65 pelaku usaha konveksi berpartisipasi sebagai responden. Menggunakan perangkat lunak SPSS versi 26, regresi berganda adalah teknik analisis data yang digunakan. Uji instrumen (uji validitas dan reliabilitas), uji asumsi klasik (uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas), dan uji hipotesis yang digunakan uji F, uji t dan uji koefisien determinasi merupakan metode analisis dalam penelitian ini. Temuan penelitian menunjukkan meskipun penerapan dan pemanfaatan sistem informasi akuntansi memberikan pengaruh signifikan pada kinerja UMKM, pemahaman sistem informasi akuntansi tidak memberikan pengaruh pada kinerja UMKM.
PENGARUH LITERASI KEUANGAN, INOVASI PRODUK, DAN HARGA TERHADAP KINERJA KEUANGAN (Studi kasus pada UMKM di Alun-alun Sukoharjo) Aulia Ridha Ratna Putri; Eko Triyanto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 2 (2023): Oktober
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i2.72

Abstract

financial performance of Culinary SMEs in Sukoharjo either partially or simultaneously. This research is a quantitative research. The sampling technique is saturated sampling. The population of this research is Culinary SMEs in Sukoharjo. The sample used was 107 respondents. The analysis technique used is the research instrument test, classical assumption test, f test, t test, and the coefficient of determination. These results show that financial literacy has an effect on financial performance, product innovation has an effect on financial permormance, prices have an effect on financial performance, simultaneously financial literacy, product innovation and price have an effect on financial performance on Culinary MSMEs in Sukoharjo
PENGARUH MODAL, TENAGA KERJA, DAN BAHAN BAKU TERHADAP PENDAPATAN PENGRAJIN GERABAH DESA MELIKAN, KABUPATEN KLATEN Mei Sulistyaningsih; Eko Triyanto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 2 (2024): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i2.1034

Abstract

This research aims to analyze the influence of capital, labor and raw materials on MSME income. The object of this research focuses on pottery craftsmen in Melikan Village, Wedi District, Klaten Regency. There are several factors that influence income such as the amount of capital, labor, and raw materials. The sampling technique in this research is non-probability sampling using purposive sampling technique. The approach used is a quantitative approach and uses a case study type of research. By using the Slovin formula, a population of 201 craftsmen and an error limit of 10 percent, a sample of 67 craftsmen was obtained. The results of this research show that partially capital has a significant effect on income. Labor does not have a significant effect on Income and Raw Materials do not have a significant effect on Income. Capital, Labor and Raw Materials simultaneously influence Income.
Makna Fraud Bagi Pengelola Badan Keswadayaan Masyarakat di Kabupaten Sukoharjo (Sebuah Studi Fenomenologi) Triyanto, Eko; Zulfikar, Zulfikar; Triono, Triono
Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER) Vol 4 No 1 (2023): Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v4i1.248

Abstract

Penelitian ini bertujuan untuk mengetahui makna fraud bagi pengelola Badan Keswadayaan Masyarakat di Kabupaten Sukoharjo. Penelitian ini ialah penelitian jenis kualitatif dengan menggunakan pendeketan paradigma interpretif metode fenomenologi. Fraud yang terjadi pada BKM dimaknai sebagai sebuah keterpaksaan dan sebuah karakter. Fraud terjadi sebagai sebuah keterpaksaan karena desakan ekonomi dan kondisi tidak ada jalan lain selain harus melakukan penyelewengan. Sedangkan fraud sebagai sebuah karakter yaitu bahwa tindakan fraud terjadi bukan karena kesempatan, fraud terjadi karena sebab utama karakter buruk pada oknum. Pada tempat dan kondisi apapun kesempatan akan selalu diciptakan untuk melakukan penyelewengan, sehingga sangat sulit untuk di sembuhkan atau dibrantas karena telah mandarah daging membentuk sebuah karakter dan budaya, dimana penyelewengan itu terjadi berulang dan tertata sehingga muncul kiasan “asal main cantik”.
PENGEMBANGAN INTELLECTUAL CAPITAL DALAM MEMBANGUN KINERJA UMKM KOMUNITAS DIFABEL: (Studi Kasus Di Kabupaten Klaten) Rachman, Arif Nugroho; Triyanto, Eko
Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 11 No. 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.716 KB) | DOI: 10.36694/jimat.v11i2.271

Abstract

In facing global business competition, it is necessary to improve performance and competitiveness not only through products quality and cost efficiency, but also the use of Intellectual Capital, which includes Human Capital, Structure Capital, and Relational Capital. Similar to companies in general, the implementation of Intellectual Capital will also have an impact on MSMEs. The object of this research is the UMKM owned by the Difabel Community in Klaten. The test results show that all Intellectual Capital variables consisting of Human Capital, Structure Capital, and Relational Capital have a significant effect on the performance of MSMEs.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LABA UMKM GERABAH DI KABUPATEN KLATEN Astuti, Linda; Triyanto, Eko
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 2 No. 1 (2023): April : Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v2i1.1376

Abstract

This study aims to determine the effect of Capital, Quality Costs, Selling Prices, and Digital Marketing on the Profit of Pottery MSMEs in Klaten Regency. This type of research uses quantitative research. The population of pottery MSMEs in Klaten Regency is 400 MSMEs with a total research sample of 80 respondents confirmed using the Slovin formula. The results showed that partially the Capital variable had a significant effect on the profit of pottery MSMEs in Klaten Regency. The Selling Price has a significant effect on the Profit of pottery MSMEs in Klaten Regency while the Quality Cost does not have a significant effect on the Profit of Pottery MSMEs in Klaten Regency and Digital Marketing does not have a significant effect on the Profit of Pottery MSMEs in Klaten Regency.
Co-Authors Andri Nurtantiono Heny Kurnianingsih Hestin Mutmainah Arif Nugroho Rachman Arisa, Musliana Nur Aulia Ridha Ratna Putri Christiawan Hendratmoko Budi Istiyanto Ida Ayu Kade Rachmawati Kusasih Defi Anggun Prasasti Evanti Andriyani Heny Kurnianingsih Heny Kurnianingsih, Heny Ismunawan Ismunawan, Ismunawan Jalari, Muhammad Lestari, Adisti Rizqi Yuni Lestyawati, Tise Linda Astuti, Linda Mei Sulistyaningsih Novitasari, Luky Rachman, Arif Nugroho Randiyana, Rani Salahudin Alayubi Sekar Ayu Kristi Setyo N Sumadi Triono Triono Zulfikar Zulfikar