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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Adi Widya : Jurnal Pengabdian Masyarakat Journal of Digital Marketing and Halal Industry Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Revenue : Jurnal Ilmiah Akuntansi JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal Jurnal Riset Manajemen dan Ekonomi Jurnal Nirta: Studi Inovasi Neraca Manajemen, Akuntansi, dan Ekonomi PENG: Jurnal Ekonomi dan Manajemen
Bambang Widarno
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS DI KECAMATAN SINE KABUPATEN NGAWI) Zulaikah, Apriyani; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This research was conducted on village officials in Sine District, NgawiRegency. The population in this study were all parties involved in the preparationof the APBDes in Sine District, Ngawi Regency, totaling 150 people. Thesampling technique in this study used a non-probability with a purposivesampling method. The data collection technique is done by using a questionnairemethod. The results of this study indicate that the internal control system, the useof information technology and the competence of the apparatus have a significantpositive effect on the accountability of village fund management in Sine District,Ngawi Regency.
PENGARUH PERTUMBUHAN EKONOMI, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PADA KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH TAHUN 2016-2019 Sakti, Wahyu Bima; Suharno, Suharno; Widarno, Bambang
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Capital expenditures are budget expenditures for the acquisition of fixedassets and other assets that provide benefits for more than one accounting period.This study aims to analyze whether Economic Growth (PE), General AllocationFunds (DAU), and Special Allocation Funds (DAK) have a positive effect oncapital expenditure in districts / cities in Central Java. This study uses secondarydata in the form of PE data, DAK, DAU data from the Central Java ProvinceCentral Bureau of Statistics, and data from the ministry of finance. The sampleused in this study were 35 districts and cities in Central Java, sourced from theRegional Budget Realization Report (APBD) from 2016-2019. The data collectionmethod used in this research is purposive sampling method. The analytical toolused is multiple linear regression with t test, f test, and coefficient ofdetermination test.The results of this study indicate that economic growth (PE) has a positiveand insignificant effect on capital expenditure, while the General Allocation Fund(DAU) has a significant effect on capital expenditure and the Special AllocationFund (DAK) has a significant negative effect on capital expenditure.
PENGARUH FAKTOR FUNDAMENTAL DAN FAKTOR TEKNIKAL TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2019 Samangun, Diana Rosana; Widarno, Bambang; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Thetdevelopment off an increasingly modern era especially in economicfield which more advance stock become popular product invest and where toinvest this stock one of themin capital market. Capital market is a place or a toolwhere the securities tranding of company happen wash a stock. The stock is aproff of ownership or company assets who published the stock. Thissresearchiistoanalyse theyeffectoof technicaldand fundamental factor toward price stock in aBanking Company which Registered at Stock Exchange Indonesia. The method ofsampling used purposived sampling method. The number of sampel 12 companythe method of analysing data used analysis of multiple linier regression. Theresult of research Earning per Share effected the positive significant toward pricestock. Price Earning Share effected the positive significant toward price stock.Retur Of Asset effected significant toward price stock. The previous price stockeffected the positive significant toward price stock. The volume of tranding wasnot positive effected toward price stock. Trend price stock effected the positivesignificant toward price stock.
Pengaruh Financial Technology dan Lingkungan Sosial Terhadap Perilaku Pengelolaan Keuangan Mahasiswa dengan Locus of control Sebagai Moderasi (Studi Kasus Pada Mahasiswa Universitas Slamet Riyadi Surakarta) Pramesti, Dyah Ayu Ratri; Widarno, Bambang
ProBank Vol 10, No 1 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v10i1.1895

Abstract

This research seeks to analyze the impact of financial technology and the social environment on students' financial management behavior, with locus of control serving as a moderating variable. The study employs a quantitative approach, utilizing primary data as its source. The population targeted consists of students from Slamet Riyadi University Surakarta, with a total sample of 378 respondents selected through purposive sampling. Data analysis was conducted using multiple linear regression and moderated regression analysis (MRA). The findings reveal that both financial technology and the social environment have a significant positive influence on students' financial management behavior. However, locus of control does not significantly moderate this relationship. This suggests that while locus of control may theoretically affect personal financial management, its moderating effect on the influence of financial technology and the social environment is limited. Therefore, it is essential to enhance individual awareness and responsibility in managing financial behavior, as well as to promote education on the effective use of financial technology and the role of the social environment in fostering independent and responsible financial decision-making.
Pengaruh Persepsi Resiko, Modal Minimal, Social Media Influencer dan Lingkungan Keluarga Terhadap Minat Investasi Mahasiswa Universitas Slamet Riyadi Surakarta Febila Febriyani; Widarno, Bambang
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v4i2.213

Abstract

Penelitian ini bertujuan untuk menganalisis signifikansi pengaruh persepsi resiko, modal minimal, social media influencer dan lingkunngan keluarga terhadap minat investasi pada mahasiswa Universitas Slamet Riyadi Surakarta. Jenis data yang digunakan yaitu data kuantitatif dan data kualitatif. Sumber data dalam penelitian ini adalah data primer dan sekunder. Populasi dalam penelitian ini adalah mahasiswa Universitas Slamet Riyadi Surakarta sekitar 7.316 mahasiswa. Sampel dalam penelitian ini menggunakan rumus slovin dan didapatkan sampel sebanyak 100 mahasiswa. Penelitian ini menggunakan metode purposive sampling. Teknik analisis data yang digunakan yaitu analisis deskriptif, analisis regresi linier berganda, uji t, uji F dan uji koefisien determinasi (R2). Kuesioner dalam penelitian ini di uji validitas dan reliabilitas hasilnya valid dan reliabel, dan memenuhi uji asumsi klasik. Hasil penelitian dengan analisis regresi linier berganda menunjukkan bahwa : (1) Persepsi resiko berpengaruh positif signifikan terhadap minat investasi mahasiswa Universitas Slamet Riyadi Surakarta. (2) Modal minimal berpengaruh positif signifikan terhadap minat investasi mahasiswa Universitas Slamet Riyadi Surakarta. (3) Social media influencer tidak berpengaruh signifikan terhadap minat investasi mahasiswa Universitas Slamet Riyadi Surakarta. (4) Lingkungan keluarga berpengaruh positif signifikan terhadap minat investasi mahasiswa Universitas Slamet Riyadi Surakarta.
Pengaruh Media Sosial dan Perilaku Hedonisme Terhadap Pengelolaan Keuangan Pada Mahsiswa Yang Tinggal Dikos Dan Tidak Kos Sholehah, Nur Allimatus; Widarno, Bambang
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.604

Abstract

enelitian ini bertujuan untuk menganalisis pengaruh media sosial dan perilaku hedonisme terhadap pengelolaan keuangan mahasiswa dengan mempertimbangkan perbedaan antara mahasiswa kos dan mahasiswa tidak kos. Kebaharuan dari penelitian ini terletak pada pendekatan komparatif yang meninjau pengaruh media sosial dan perilaku hedonisme terhadap pengelolaan keuangan berdasarkan status tempat tinggal mahasiswa. Penelitian ini juga mengintegrasikan teori perilaku terencana (Theory of Planned Behavior) dalam menjelaskan interaksi antara faktor internal dan eksternal yang memengaruhi perilaku finansial mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, di mana data dikumpulkan melalui kuesioner yang disebarkan kepada 120 mahasiswa. Teknik analisis yang digunakan adalah regresi linier berganda untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa media sosial berpengaruh positif terhadap pengelolaan keuangan baik pada mahasiswa kos maupun tidak kos. Sebaliknya, perilaku hedonisme berpengaruh negatif terhadap pengelolaan keuangan mahasiswa, meskipun dampaknya lebih signifikan pada mahasiswa kos. Selain itu, uji perbedaan menunjukkan bahwa tidak terdapat perbedaan yang signifikan dalam pengelolaan keuangan antara mahasiswa kos dan tidak kos. Studi ini memberikan kontribusi baru dalam ranah kajian keuangan personal mahasiswa, dengan menambahkan dimensi lingkungan sosial sebagai faktor moderasi yang belum banyak dieksplorasi dalam penelitian sebelumnya. Implikasi dari penelitian ini menekankan pentingnya edukasi keuangan bagi mahasiswa untuk meningkatkan kesadaran finansial dan mengurangi dampak negatif dari perilaku konsumtif. This study aims to analyze the influence of social media and hedonistic behavior on students' financial management, with a focus on the differences between boarding and non-boarding students. The novelty of this research lies in its comparative approach, examining how social media and hedonistic behavior affect financial management based on students' residential status. Additionally, this study integrates the Theory of Planned Behavior (TPB) to explain the interaction between internal and external factors influencing students' financial behavior. Adopting a quantitative approach, this research employs a survey method, collecting data through questionnaires distributed to 120 students. Multiple linear regression analysis is used to determine the effect of the independent variables (social media and hedonistic behavior) on the dependent variable (financial management). The results indicate that social media positively influences financial management for both boarding and non-boarding students. Conversely, hedonistic behavior negatively impacts students' financial management, with a more pronounced effect observed among boarding students. Furthermore, a difference test reveals no significant disparity in financial management between boarding and non-boarding students. This study contributes to the field of personal finance research by introducing the social environment as a moderating factor—a dimension underexplored in prior studies. The findings underscore the importance of financial education for students to enhance financial literacy and mitigate the adverse effects of consumerist behavior
PEMBEKALAN STRATEGI PENGEMBANGAN USAHA SIMPAN PINJAM KOPERASI DAPM MAKARYA DESA NGIJO KARANGANYAR Widarno, Bambang; Harimurti, Fadjar
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 1, No 1 (2020): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.122 KB) | DOI: 10.36600/.v6i1.132

Abstract

Menghadapi ketatnya persaingan dan mengantisipasi risiko usaha jasa keuangan perangkat organisasi Koperasi Dana Amanah Pemberdayaan Masyarakat (DAPM) Makarya, Ngijo, Tasikmadu, Karanganyar perlu mendapatkan penyegaran tentang penerapan prinsip perkoperasian dan pembekalan mengenai strategi dan kebijakan pengelolaan koperasi yang sesuai dengan kondisi di lapangan. Tujuan pengabdian kami adalah mentransformasi pemahaman prinsip perkoperasian, penerapan azas kekeluargaan dan meningkatkan profesionalisme dalam pengelolaan Koperasi. Selama ini koperasi belum mendapatkan pendampingan tentang kebijakan akuntansi dan strategi pengembangan usaha. Kegiatan dilaksanakan pada 28 Agustus 2020 dihadiri 26 peserta. Metode pembelajaran dengan ceramah, dan studi kasus. Sebelum penyampaian materi untuk mengukur efektivitas pelaksanaan kegiatan dilakukan pretest dan posttest. Materi pertama oleh Fadjar Harimurti tentang transformasi penerapan prinsip-prinsip koperasi, dan materi kedua oleh Bambang Widarno tentang strategi pengelolaan koperasi menghadapi persaingan usaha, permodalan, pembagian SHU, dan kebijakan akuntansinya. Hasil kegiatan PkM menunjukkan bahwa terdapat peningkatan pemahaman tentang prinsip koperasi dan impelementasi strategi pengembangan usaha simpan pinjam, pembagian SHU dan kebijakan akuntansi sebagaimana disarankan.
Peran Self Control Pada E-Money dan Literasi Keuangan Terhadap Perilaku Konsumtif Mahasiswa di Solo Raya Putri, Reyzika Rahma; Widarno, Bambang
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.901

Abstract

This study aims to analyze the influence of e-money and financial literacy on consumer behavior with self-control as a moderating variable. The population in this study were students studying at universities in Solo Raya. The data in this study were students who used e-money. The sample of this study was 398 samples obtained from 145,676 students from universities in Solo Raya with a purposive sampling method and tested with SPSS software. The data collection method used was a questionnaire. The data analysis methods used were descriptive statistics, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis tests, hypothesis tests and moderation regression analysis tests. The results of the regression test showed that e-money and financial literacy had a positive and significant influence on consumer behavior. However, self-control, which was initially hypothesized as a moderating variable, did not moderate.
Co-Authors Adhelia Widyan Oktaviana Aida Rahmawati Dwi Kencana Alvin, Sofiana Amanda Thea Hosana Anggita Fitriana, Ayu Nanda Riski Anla Dina Defitria Aprianto, Julang Apriliani, Chintya Aprilyani, Faradina Wahyu Ardiastuti, Yuana Arfiyanti, Nadia Fira Aris Eddy Sarwono Ayu Nanda Riski Anggita Fitriana Berliana, Farida Chintya Apriliani Defitria, Anla Dina Devina Kusuma Wardani Djoko Kristanto DJOKO KRISTIANTO Dwi Mita Sari Dwi Wulandari Dwi Wulandari Fadjar Harimurti Fadjar Harimurti Fajar Harimurti Febila Febriyani Firdaus, Rizqi Romadhani Ati Fredinan Yulianda Handoyo, Sigit Dwi Harimurti, Fajar Hesty Maharani Hosana, Amanda Thea Hudi Kurniawanto Hudi Kurniawanto Ine Noviana Putri Inneke Ryan Saputri Isnanto, Yogi Julang Aprianto Julia Eka Prastianingsih Kevin Firnandyas Nusa Pradana Khotimah, Rina Khusnul Kirany, Dhea Satya Kristanto, Djoko Kusumaningrum, Putri Dewi Lala Aguarelia Lestari, Widi Nur Maharani, Hesty Melati Pesona Putri Muchamad Arifin Nadia Fira Arfiyanti Nilasari, Tika Dayanti Nugroho, Urip Nur Anissa Nusa Pradana, Kevin Firnandyas Octalia Risha Susilawati Oktaviana, Adhelia Widyan Pitaloka, Tiara Diah Pramesti, Dyah Ayu Ratri Prastianingsih, Julia Eka Purwoko, Agus Putri Dewi Kusumaningrum Putri, Avitsah Mada Fasi Putri, Ine Noviana Putri, Melati Pesona Putri, Reyzika Rahma Ramadhanti, Indri Resti Dwi Samsiyah Retno Yuliana Rina Khusnul Khotimah Rispantyo Rispantyo Rispantyo Rispantyo, Rispantyo Rizqi Romadhani Ati Firdaus RR. Ella Evrita Hestiandari S.Pd. M Kes I Ketut Sudiana . Sakti, Wahyu Bima Samangun, Diana Rosana Samsiyah, Resti Dwi Saputri, Inneke Ryan Sari, Dwi Mita Sari, Widi Nurindah Sholehah, Nur Allimatus Sigit Dwi Handoyo Sofiana Alvin Sriyanto Sriyanto Suharno Suharno Sunarti Sunarti Sunarti Susilawati, Octalia Risha Thomas Aquinas Yanuardi Wicaksana Tiara Diah Pitaloka Tika Dayanti Nilasari Triutami, Yeni Urip Nugroho Uswatun Hasanah Utami, Alvitria Wardani, Devina Kusuma Wibowo, Widya Lutfi Widayanti Widayanti Widayanti Widayanti Widi Nur Lestari Widi Nurindah Sari Wulandari, Erida Sri Yogi Isnanto Yuana Ardiastuti Yuliana, Retno Yundari, Yundari Zulaikah, Apriyani