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All Journal Gadjah Mada International Journal of Business BALANCE: Economic, Business, Management and Accounting Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Darma Sabha Cendekia Jurnal Ekonomi, Bisnis, dan Akuntansi
Joni Prayogi
Universitas Jenderal Soedirman
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The Effect of Resource Complementarity on a Company's Performance Post-Merger and Acquisition in the Southeast Asia Region: The Moderating Role of the Merger and Acquisition Experience Joni Prayogi; Amin Wibowo
Gadjah Mada International Journal of Business Vol 24, No 2 (2022): May - August 2022
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.61073

Abstract

This study examines the effect of resource complementarity on a post-merger and acquisition company's performance, moderated by the bidder's merger and acquisition experience. Resource complementarity is an important aspect that needs to be considered when carrying out mergers and acquisitions (M&A). This study uses a purposive sampling method, which has specific criteria for selecting the sample, while the dataset is cross-sectional. Tests have been conducted on 97 non-financial companies that carried out M&A in Southeast Asia between 2007 to 2017, and their post-M&A performance has been examined. This research’s methodology utilizes a quantitative approach and explanatory variables. The results indicate that resource complementarity has a significant effect on the performance of post-M&A companies. In other words, resource complementarity has a positive and significant effect on changes in the performance of companies after their M&A. The moderation test shows exciting findings, namely, for companies with little experience, the effect of resource complementarity on post-M&A performance is more substantial. This study has practical recommendations for decision-makers. When conducting their M&A, organizations should select targets with complementary resources and not depend on prior experience, since it is not necessarily applicable to the present circumstances. Furthermore, as they integrate feedback systems to relate earlier experiences, the acquisition experience will have a more robust learning impact.
Internal Audit Quality, Corporate Governance, and Corporate Social Responsibility: Determinants of Financial Reporting Quality Suhita Whini Setyahuni; Nanda Adhi Purusa; Joni Prayogi; Miftachul Mujib
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 2 (2022): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i2.10683

Abstract

This study intends to examine what factors were determined the quality of financial statements. We examined the impact of internal audit quality, corporate governance, and CSR performances on financial reporting quality. Since financial reporting quality was difficult to observe directly, we used the accrual earnings management (EM) approach. Using 78 firm-year observations of 39 public companies listed in the LQ-45 index from 2019 to 2020, We employed Ordinary Least Squares (OLS) regression as our data analysis technique. The number of audit committees and board size became the measurement indicators of internal audit quality and corporate governance. Moreover, CSR ratings provided by CSR Hub measured CSR performances. Our findings indicated a positive relationship between internal audit quality and corporate governance on the quality of financial performance. It means that both internal quality and corporate governance become the determinant factors of financial reporting quality. On the other hand, CSR performances did not have any relationship with the financial reporting quality. This paper provides fruitful insight into the factors that driven financial reporting quality. Using different aspects of factors influencing the quality of financial statements, we initially offer valuable insight for business practitioners and potential investors to assess the quality of financial performance
PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, DAN TATA KELOLA PERUSAHAAN TERHADAP PROFITABILITAS BANK (Studi pada Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2012 – 2021) Fitri Amalinda Harahap; Joni Prayogi; Asmi Ayuning Hidayah; Indrawan Firdauzi; Ronald Haryanto
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 24, No 4 (2022)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.008 KB) | DOI: 10.32424/jeba.v24i4.3459

Abstract

PELATIHAN PUBLISH OR PERISH, VOSVIEWER, DAN MENDELEY PADA MAHASISWA MBKM RISET FEB UNSOED asmi ayuning hidayah; Indrawan Firdauzi; Joni Prayogi
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.2023.2.1.8352

Abstract

MBKM Riset is one of the programs currently being implemented at FEB UNSOED with the goal of providing opportunities for students to increase their capacity, role, and participation, particularly in research activities that are relevant to their competencies. Some of the difficulties encountered by participants, such as how to identify research gaps, determine research titles, locate and manage references, and analyze and evaluate scientific publications, must be addressed immediately. The goal of this service activity is to provide training and assistance to all participants on how to optimize the use of Publish Or Perish, Vosviewer, and Mendeley in the preparation of research and scientific articles so that higher quality research can be produced. This activity's method consists of five stages: pre-survey, situation analysis and identification of partners' problems, problem-solving methods, PKM activity implementation, and evaluation. During the training and mentoring, participants were extremely enthusiastic. Participants felt the need for additional training as a result of the discussion, so that they could complete research results as efficiently as possible given the MBKM Riset timeline.
MODEL PERENCANAAN PERPAJAKAN USAHA MIKRO KECIL MENENGAH BERDASARKAN PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 55 TAHUN 2022 Ronald Haryanto; Sri Lestari; Joni Prayogi
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 25, No 2 (2023)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/jeba.v25i2.3696

Abstract

Peningkatan Manajemen Data Pesanan dan Keuangan Menggunakan AppSheet pada Usaha Kue Kreatif Cocoa Butter Prayogi, Joni; Haryanto, Ronald; Pravitasari, Chairani Fadhila
Darma Sabha Cendekia Vol 5 No 2 (2023): Darma Sabha Cendekia: Desember 2023
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan | Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/dsc.v5i2.10616

Abstract

Program penerapan IPTEKS ini bertujuan untuk meningkatkan efisiensi operasional UMKM "Cocoa Butter". Kegiatan pengabdian ini difokuskan pada dua permasalahan utama yang dihadapi, yaitu pendataan pesanan konsumen yang masih dilakukan secara manual melalui grup WhatsApp dan kurangnya sistem pembukuan yang memadai. Untuk mengatasi tantangan ini, program ini memberikan bantuan berupa peralatan dan aplikasi teknologi tepat guna, termasuk aplikasi AppSheet, yang dirancang khusus untuk mendukung manajemen pesanan dan keuangan bisnis. Selain bantuan teknologi, mitra bisnis juga mendapatkan pelatihan dalam penggunaan aplikasi tersebut, pembekalan yang diperlukan untuk mengelola pesanan produk secara efisien, dan melaksanakan manajemen keuangan yang lebih terstruktur. Melalui partisipasi aktif mitra, program ini diharapkan dapat meningkatkan tingkat efisiensi operasional, mengurangi beban kerja terkait pendataan pesanan, dan menciptakan sistem manajemen keuangan yang lebih terorganisir. Hasilnya, diharapkan mitra bisnis akan memiliki pertumbuhan bisnis yang berkelanjutan dan berkesinambungan di pasar yang kompetitif
THE DYNAMICS OF INCOME INEQUALITY IN THE SOLO RAYA REGION, 2008-2020 Nanda Adhi Purusa; Miftachul Mujib; Joni Prayogi; Fahrein All Sandra
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.341 KB) | DOI: 10.55606/jaem.v1i2.101

Abstract

This study examines the effect of growth of the manufacturing sector, the human development index, and inflation on income inequality in the Solo Raya Region in 2008-2020. This study used panel data analysis with six districts and one city member of the Solo Raya Region. The data analysis stage was a selection test of the estimation technique and the classical assumption test to produce the best panel data regression model with the SUR cross-section weight. The regression estimation shows that the growth of the manufacturing sector and inflation positively and significantly affect income inequality. The human development index shows a negative and significant impact on income inequality. This analysis indicates that the economic development process in the Solo Raya region is in line with the development stages based on Rostow's view. The positive relationship between growth in the manufacturing sector and income inequality shows similarities to Kuznets's hypothesis that income inequality will increase in the initial phase of economic growth.
OPTIMALISASI KETERAMPILAN PELAPORAN KEUANGAN KAPASITAS PRODUKSI, DAN PEMASARAN DIGITAL PADA PRODUK BATIK ECOPRINT ZEE COLECTION Gumintang, Bagas; Nikmah, Filda Khoirun; Prayogi, Joni
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 2 (2024): Jurnal Pengabdian Bisnis dan 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.2024.3.02.13614

Abstract

UMKM Zee Collection, yang bergerak di bidang batik ecoprint, menghadapi tantangan dalam mengelola keuangan, kapasitas produksi, dan pemasaran digital. Keterbatasan ini menimbulkan keresahan terkait keberlanjutan bisnis dan daya saing di pasar yang semakin kompetitif. Program pengabdian masyarakat ini bertujuan untuk mengatasi permasalahan tersebut dengan memberikan pelatihan dan bimbingan teknis dalam peningkatan keterampilan pelaporan keuangan sederhana, optimalisasi kapasitas produksi untuk meningkatkan efisiensi dan kemampuan memenuhi permintaan pasar, serta penerapan strategi pemasaran digital guna memperluas jangkauan pasar dan memperkuat branding produk. Metode yang digunakan dalam program ini meliputi pelatihan langsung, pendampingan, dan monitoring perkembangan UMKM. Hasil yang diharapkan dari program ini adalah peningkatan kinerja UMKM Zee Collection dalam pengelolaan keuangan, kapasitas produksi, serta pemanfaatan teknologi digital untuk pemasaran, sehingga mampu bersaing di pasar yang lebih luas.
MODEL PENGELOLAAN BUMDESMA DALAM MENGHADAPI KREDIT MACET DI KABUPATEN BANYUMAS: STRATEGI, TANTANGAN, DAN SOLUSI Arofah, Triani; Indrayanto, Adi; Rusmana, Oman; Gumintang, Bagas; Prayogi, Joni
Jurnal Riset Akuntansi Soedirman Vol 3 No 2 (2024): 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.2024.3.2.13518

Abstract

Penelitian ini mengeksplorasi model pengelolaan yang diterapkan oleh BUMDESMA (Badan Usaha Milik Desa Bersama) dalam menghadapi kredit macet di wilayah Kabupaten Banyumas. Penelitian ini bertujuan untuk mengidentifikasi strategi yang digunakan oleh BUMDESMA dalam mengurangi kredit macet serta mengusulkan model pengelolaan yang dapat diterapkan oleh lembaga keuangan desa lainnya yang menghadapi tantangan serupa. Dengan pendekatan studi kasus kualitatif, penelitian ini melibatkan wawancara mendalam dengan pengelola BUMDESMA, penerima pinjaman, dan pemangku kepentingan terkait. Hasil penelitian menunjukkan bahwa adopsi teknologi keuangan (fintech) secara signifikan meningkatkan pemantauan dan pengelolaan kredit, mengurangi tingkat kredit macet hingga 12% dalam dua tahun. Namun, efektivitas integrasi teknologi tergantung pada pelatihan yang diterima oleh pengelola BUMDESMA dalam manajemen risiko. Partisipasi masyarakat dalam pengawasan kredit juga berperan penting dalam menjaga tanggung jawab peminjam. Temuan penelitian ini menyarankan bahwa kombinasi adopsi fintech, keterlibatan masyarakat, dan pelatihan manajemen risiko yang kuat merupakan kunci dalam pengelolaan kredit macet di BUMDESMA.
Co-Authors Adi Indrayanto Akbar Ilham Adi Pangestu Amin Wibowo Anggun Mely Mustika Arofah, Triani Asmi Ayuning Hidayah Bagas Gumintang Chairani Fadhila Pravitasari Dea Nur Safitri Dian Siska Verawati Diego Agung Laksono Fahrein All Sandra Faraby Muhammad Zabaril Filda Khoirun Nikmah Fitri Amalinda Harahap Haryanto, Ronald Indrawan Firdauzi Jihan Amalia Kinasih, Dwi Dewisri Mujib, Miftachul Najmudin Nanda Adhi Purusa Nurmasari, Nuraini Desty Oman Rusmana Ronald Haryanto SRI LESTARI Sri Rahayu Suhita Whini Setyahuni