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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Adi Widya : Jurnal Pengabdian Masyarakat JURNAL PENDIDIKAN TAMBUSAI ASSET: Jurnal Manajemen dan Bisnis 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 PESHUM Jurnal Publikasi Ekonomi dan Akuntansi
Bambang Widarno
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Pertumbuhan Aset Tetap, Utang Dan Modal Terhadap Kinerja Keuangan Perusahaan Sektor Food & Beverage Dengan Ukuran Perusahaan Sebagai Pembanding Nabila, Isha; Bambang Widarno
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.11862

Abstract

Penelitian ini dilakukan dengan tujuan menganalisis pengaruh pertumbuhan aset tetap, utang, dan ekuitas terhadap kinerja keuangan perusahaan, baik pada kategori besar maupun kecil Sampel yang diteliti dalam penelitian ini meliputi 82 pelaku usaha makanan dan minuman yang terdaftar di BEI pada tahun 2019 hingga 2023. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan sumber data sekunder. Metode pemilihan sampel yang digunakan adalah purposive sampling, yang menghasilkan kelompok yang terdiri dari 25 perusahaan, yang terdiri dari 13 perusahaan besar dan 12 perusahaan kecil. Analisis statistik deskriptif, analisis regresi linier berganda, uji t sampel independen, uji hipotesis, dan uji asumsi tradisional merupakan contoh pendekatan analisis data. Temuan dari penelitian ini menunjukkan bahwa peningkatan aset tetap berpengaruh positif terhadap kesuksesan finansial baik pada perusahaan besar maupun kecil. Sedangkan pertumbuhan utang tidak berpengaruh terhadap kinerja keuangan kedua kelompok. Pertumbuhan modal menunjukkan hasil yang berbeda-beda, Hasil penelitian memperlihatkan bahwa pada perusahaan besar, pertumbuhan modal berdampak negatif dan signifikan terhadap kinerja keuangan, sedangkan pada perusahaan kecil dampaknya positif dan signifikan.
Pengaruh Literasi Keuangan, Gaya Hidup, Dan Locus Of Control Terhadap Pengelolaan Keuangan Mahasiswa Penerima Beasiswa KIP-K PTS Di Surakarta Vriska Annas Tasia; Bambang Widarno
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12062

Abstract

Beasiswa KIP-Kuliah merupakan program bantuan biaya pendidikan dari pemerintah yang ditujukan kepada mahasiswa dari keluarga kurang mampu agar dapat mengenyam pendidikan tinggi secara gratis, Mahasiswa penerima KIP-Kuliah umumnya berasal dari latar belakang ekonomi menengah ke bawah, sehingga kemampuan dalam mengelola keuangan menjadi aspek penting untuk memastikan bantuan yang diterima dapat digunakan secara optimal dan tepat sasaran. Penelitian ini menggunakan metode survei yang dilakukan di mahasiswa Surakarta, Data yang diperlukan adalah gambaran umum penerima KIP di PTS di Surakarta, tanggapan responden tentang literasi keuangan, gaya hidup, locus of control dan pengelolaan keuangan. Sumber data berupa data primer. Teknik pengumpulan data dengan menyebar kuesioner. Teknik pengambilan sampel menggunakan teknik purposive sampling sebanyak 100 sampel. Teknik pengumpulan data menggunakan kuisioner melalui uji validitas dan reliabilitas. Teknik analisis data menggunakan uji asumsi klasik yaitu uji normalitas, uji multikolinearitas, uji heterokedastisitas, uji autokorelasi dan uji hipotesis menggunakan uji regresi linear berganda, uji F, uji t, uji R². Hasil menunjukkan bahwa literasi keuangan, gaya hidup, dan locus of control berpengaruh positif dan signifikan tergadap pengelolaan keuangan mahasiswa.
Pengaruh Teknologi Produksi, Media Sosial, Jaringan Usaha dan Inklusi Keuangan Terhadap Kinerja UMKM Jenang di Desa Kenep Sukoharjo Meygan Pramesti; Bambang Widarno
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.4544

Abstract

This study aims to analyze and clarify the influence of production technology, social media, business networks, and financial inclusion on the performance of Jenang Micro, Small, and Medium Enterprises (MSMEs) in Kenep Village, Sukoharjo. As one of the creative industry centers supporting the local economy, Jenang MSMEs in Kenep Village face significant challenges in maintaining their existence and increasing competitiveness amidst modernization. The research methodology employed is a quantitative approach using a survey method. Data were collected through structured questionnaires distributed to jenang entrepreneurs in the research location. The data analysis technique applied is multiple linear regression analysis to test the partial and simultaneous effects of the variables studied. The results show that, partially, production technology has a positive and significant effect on MSME performance by improving the efficiency of the jenang production process. Social media is proven to be a strategic tool in expanding market reach and increasing brand awareness. Business networks contribute significantly to the ease of accessing raw materials and exchanging business information, while financial inclusion facilitates entrepreneurs in capital management and access to formal financial institutions. Simultaneously, these four variables have a strong influence on determining the success of MSME performance from both financial and operational aspects. The implications of this study emphasize the importance of synergy between the adoption of appropriate technology and digital as well as financial literacy for MSME actors. Local governments and relevant agencies are expected to provide continuous assistance to strengthen the business ecosystem in Kenep Creative Tourism Village so that it can compete in the national market.
Analisis Kualitas dan Pengendalian Internal Sistem Belanja Shopee Pay Later dengan Pendekatan COSO dan TAM Yurista Amin Julyana Pratiwi; Bambang Widarno
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5408

Abstract

This study aims to analyze the quality and internal control of the Shopee PayLater digital shopping system using the Technology Acceptance Model (TAM) and the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). As an instant financing feature on the e-commerce platform, Shopee PayLater has been widely adopted; however, limited studies have examined its efficiency and comprehensive risk control. This research employed a descriptive qualitative approach with source triangulation, thematic analysis, and narrative findings, using interviews with users and an external IT expert, internal documentation, and a questionnaire distributed to 100 respondents. The findings reveal that, functionally, Shopee PayLater fulfills the aspects of perceived usefulness and perceived ease of use in TAM. Users reported tangible benefits in terms of payment flexibility, transaction efficiency, and accessibility. Meanwhile, analysis based on the COSO framework shows that the system demonstrates relatively strong internal control, particularly in the areas of control environment, control activities, and monitoring. Nevertheless, weaknesses remain in the visibility of information and risk communication to users, which may affect trust and long-term sustainability. The study concludes that user acceptance of Shopee PayLater is shaped not only by its perceived usefulness and ease of use but also by the effectiveness of internal controls in ensuring security, transparency, and accountability
Implementasi Sistem Point of Sale (POS) pada UMKM Kuliner dengan Pendekatan COSO dan TAM Kurnia Indri Yani; Bambang Widarno
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6892

Abstract

This research aims to analyze the implementation of the Point of Sale (POS) system in culinary MSMEs in Solo Raya using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and Technology Acceptance Model (TAM) approaches. Through a qualitative descriptive method with interview, questionnaire, and documentation techniques, the results indicate that the effectiveness of COSO-based internal control has been performing well, as evidenced by the audit trail feature to mitigate the risk of data manipulation, while from the TAM perspective, users show a very high level of technology acceptance as the system provides ease, benefits, and a positive usage attitude in accelerating financial reporting. However, constraints were found in the accountability aspect due to the practice of using shared accounts among staff, making personal transaction tracking difficult to perform. Thus, although efficiency and digital control are already strong, strengthening authorization procedures and user identity is necessary to enhance overall system integrity
Co-Authors Abda Abda Adhelia Widyan Oktaviana Aguarelia, Lala Agus Setiyawan 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 Irawan, Rendy Isnanto, Yogi Julang Aprianto Julia Eka Prastianingsih Kevin Firnandyas Nusa Pradana Khotimah, Rina Khusnul Kirany, Dhea Satya Kristanto, Djoko Kurnia Indri Yani Kusumaningrum, Ephy Kusumaningrum, Putri Dewi Lestari, Widi Nur Maharani, Hesty Melati Pesona Putri Meygan Pramesti Muchamad Arifin Nabila, Isha Nadia Fira Arfiyanti Nilasari, Tika Dayanti Nugroho, Urip Nur Anissa Nusa Pradana, Kevin Firnandyas Octalia Risha Susilawati Oktaviana, Adhelia Widyan Pitaloka, Tiara Diah 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 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 Vriska Annas Tasia 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 Yurista Amin Julyana Pratiwi Zulaikah, Apriyani