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All Journal Jurnal Manajemen Bisnis dan Kewirausahaan Jurnal Akuntansi Enrichment : Journal of Management Jurnal Pengabdian Bisnis dan Akuntansi Soedirman RESLAJ: Religion Education Social Laa Roiba Journal journal of social and economic research
Adi Wiratno
Universitas Jenderal Soedirman
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Akuntansi Aset Biologis Perkebunan Kopi pada UKM Banjarnegara Adi Wiratno; I Wayan Mustika; Sukirman Sukirman
Jurnal Manajemen Bisnis dan Kewirausahaan Vol 5, No 1 (2021): Jurnal Manajemen Bisnis dan Kewirausahaan
Publisher : Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmbk.v5i1.9137

Abstract

The purpose of this study is to explore existing conditions in Small and Medium Enterprises (SMEs) Coffee Plantation in Banjarnegara District with a phenomenological approach. The results showed that the Small and Medium Enterprises of Coffee Plantation in Banjarnegara, some did not make financial reports, only made simple notes and relied on their memory. But there are those who make financial reports but do not comply with Financial Accounting Standards, especially PSAK 69. In terms of recognition; not yet using the term 'biological assets', in terms of measurement it still uses the acquisition price and does not calculate profits and losses. Coffee Plantation SMEs in Banjarnegara have not measured their biological assets at fair value as requested by PSAK 69. Tujuan penelitian ini adalah untuk mengeksplorasi existing condition pada Usaha Kecil dan Menengah (UKM) Perkebunan Kopi di Kabupaten Banjarnegara dengan pendekatan fenomenologi. Hasil penelitian menunjukkan pelaku Usaha Kecil dan Menengah Perkebunan Kopi di Banjarnegara, ada yang tidak membuat laporan keuangan, hanya membuat catatan sederhana dan mengandalkan daya ingatannya. Tetapi ada yang membuat laporan keuangan tetapi tidak sesuai dengan Standar Akuntansi Keuangan terutama PSAK 69. Dari segi pengakuan; belum menggunakan istilah ‘aset biologis’, dari segi pengukuran masih menggunakan harga perolehan dan tidak melakukan perhitungan keuntungan dan kerugian. UKM Perkebunan Kopi di Banjarnegara belum mengukur aset biologisnya pada nilai wajar sesuai yang diminta oleh PSAK 69.
PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI, MOTIVASI DAN STRUKTUR DESENTRALISASI SEBAGAI VARIABEL PEMODERASI Adi Wiratno; Wahyu Ningsih; Negina Kencono Putri
Jurnal Akuntansi Vol. 20 No. 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i1.81

Abstract

Salah satu cara yang diyakini mempengaruhi keberhasilan pemerintah dalam meningkatkan kinerja adalah untuk melaksanakan rencana tersebut sebaik mungkin, yaitu dalam proses penganggaran. Karena sifat dari anggaran yang mungkin berdampak anggaran disfungsional maka cara yang tepat untuk mencegah adalah melalui partisipasi semua manajer garis anggaran di Pemkab. Purbalingga. Faktor-faktor yang dapat meningkatkan efek dari partisipasi anggaran pada peningkatan kinerja manajerial seperti meningkatkan komitmen organisasi, motivasi dalam manager dan kondisi pendelegasian wewenang semakin terdesentralisasi. Penelitian ini menganalisis pengaruh partisipasi anggaran terhadap kinerja manajerial dan pengaruh komitmen organisasi, motivasi dan struktur desentralisasi di moderasi hubungan partisipasi anggaran terhadap kinerja manajerial di Pemkab. sampel Purbalingga.The digunakan adalah 269 manajer Pemerintah Pemerintah Kabupaten Purbalingga untuk semua unit kerja regional. Teknik sampling yang digunakan adalah proporsional stratified random sampling. menguji hipotesis pertama menggunakan regresi linier sederhana, dan analisis regresi lain menggunakan dimoderasi. Berdasarkan analisis di atas semua hipotesis dapat disimpulkan bahwa efek positif dari partisipasi anggaran terhadap kinerja manajerial. Komitmen organisasi dan struktur desentralisasi memoderasi hubungan antara partisipasi anggaran terhadap kinerja manajerial. Sedangkan variabel motivasi tidak dapat memoderasi hubungan partisipasi anggaran terhadap kinerja manajerial pada SKPD di Pemkab. Purbalingga.One way that is believed to influence the government's success in improving performance is to carry out the plan as best as possible, ie in budgeting process. Because of the nature of the budget that might have an dysfunctional budget impact then the right way to prevent is through the participation of all the budget line manager at Pemkab. Purbalingga. Factors that may increase the effect of budget participation on managerial performance improvements such as increasing organizational commitment, motivation within the manager and conditions of the delegation of authority is increasingly decentralized. This study analyze the effect of budget participation on managerial performance and the influence of organizational commitment, motivation and a decentralized structure in moderating the relationship of budget participation on managerial performance in Pemkab. Purbalingga.The samples used are 269 government manager of Pemerintah Kabupaten Purbalingga for all the regional work units. The sampling technique used is disproportionate stratified random sampling. The first hypothesis testing using simple linear regression, and for another using moderated regression analysis. Based on the analysis above all hypotheses can be concluded that the positive effect of budget participation on managerial performance. The commitment of the organization and structure of decentralized moderate the relationship between budget participation on managerial performance. While the motivation variable can not moderate the relationship of budget participation on managerial performance at SKPD in Pemkab. Purbalingga
The Effect Of Covid-19 Pandemic On Financial Performance Of Covid-19 Referral And Non-Referral Hospital Lisamelia; Adi Wiratno
Enrichment : Journal of Management Vol. 12 No. 3 (2022): August: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1034.472 KB) | DOI: 10.35335/enrichment.v12i3.680

Abstract

The purpose of this paper is twofold: to examine the relationship between Covid-19 pandemic and hospital performance and to compare the performance of Covid-19 referral and non-referral hospitals. To this end, secondary data were obtained from fourteen state-owned hospitals. These fourteen hospitals were parts of Indonesia Health Care Corporation (IHC). The data on hospital’s performance were used to represent the population of all state-owned hospitals in Indonesia. A correlation test was performed using the Rank Spearman test, while the comparison test was done using Mann-Whitney. Test results showed a weak, positive relationship between both types of hospitals in terms of ROA, a moderate, positive relationship between both types of hospitals in terms of EBITDA margin, and a moderate, negative relationship in terms of BOPO ratio. A significant difference in financial performance was also noticed between Covid-19 referral and non-referral hospitals. The result implies that hospitals play a central role in handling Covid-19 pandemic, especially those appointed as the referral hospital by the authority. Referral hospitals actively handled the pandemic, as indicated by the significant difference in financial performance compared to non-referral hospitals. This work is expected to contribute to future studies on similar topics and the hospital management's decision-making process when a similar condition occurs in the future.
PENDAMPINGAN PELATIHAN SISTEM INFORMASI AKUNTANSI PADA UD SLAMET LANGGENG DAN JENANG SUHARSO KECAMATAN SUMBANG KABUPATEN BANYUMAS Adi Wiratno; Eko S; Warsidi *; Agus Sunarmo
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): 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 | Full PDF (581.364 KB) | DOI: 10.32424/1.jpba.2022.1.1.5961

Abstract

This community service activity was carried out at UD Slamet Langgeng, Kebanggan, Sumbang and Jenang Suharso, Ciberem, Sumbang, which were carried out simultaneously to synergize 2 small businesses that were interconnected. UD Slamet Langgeng is engaged in retail business, while Jenang Suharso is a manufacturing business that buys raw materials in the form of flour, sugar, and so on to UD Slamet Langgeng. The PKM team provides assistance to these two types of small and medium enterprises in terms of financial reporting practices that are in accordance with applicable accounting standards. This activity started from April to October 2014 through the scheme of Iptek Bagi Masyarakat (IbM) funded by DIKTI. With this assistance, both partners understand how to make financial reports in accordance with Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). With financial reporting that is in accordance with applicable accounting standards, in addition to partner management being more professional, it also makes it easier for partners to get access to funding from the bank.
ANALISIS JUMLAH ASET, JUMLAH SIMPANAN DAN JUMLAH ANGGOTA DENGAN SISA HASIL USAHA (SHU) PADA KOPERASI SIMPAN PINJAM BERKAH GELORA MAJUSENTOSA Dwi Prisma Aristianingrum; Verrawati; Adi Wiratno
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.429

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak variabel modal koperasi, aset, dan jumlah anggota terhadap Sisa Hasil Usaha (SHU) di Koperasi Simpan Pinjam Berkah Gelora Majusentosa (KSP Berkah Gelora). Metode penelitian ini mengadopsi pendekatan kualitatif dan menggunakan KSP Berkah Gelora sebagai populasi penelitian. Teknik pengumpulan data melalui hasil laporan keuangan yang telah diaudit. Analisis data dilakukan menggunakan analisis deskriptif yang menghubungkan antara hasil data sekunder yaitu laporan keuangan yang telah diaudit dan membandingkan dengan hasil penelitian lain yang sebelumnya.
Pengaruh Environmental, Social, and Governance Disclosure (ESGD) pada Nilai Perusahaan: Peran Ukuran Perusahaan sebagai Variabel Moderasi Sri Eka Noviyanti; Adi Wiratno
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 4 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i4.7502

Abstract

 This study aimed to analyze the effect of Environmental, Social, and Governance Disclosure (ESGD) on firm value by considering firm size as a moderating variable. The research method used was quantitative. The type of data in this study was secondary data, namely annual reports and sustainability reports of mining companies for the 2021–2023 period. The sampling technique was carried out through a purposive sampling method, resulting in a total of 81 company data were obtained for the sample. The data were analyzed using SPSS 26. The results of the study showed that ESGD had a negative effect on firm value due to high costs that reduced profitability, leading investors who prioritized short-term profits to consider it a negative signal and lose trust. In addition, the results also showed that firm size strengthened the relationship between ESGD and firm value because large companies have adequate financial resources, are able to handle the complexity of ESG implementation, and had high visibility to attract stakeholder support.
Co-Authors Agus Sunarmo Dwi Prisma Aristianingrum Eko S I Wayan Mustika Lisamelia Negina Kencono Putri Sri Eka Noviyanti Sukirman Sukirman Verrawati Wahyu Ningsih Warsidi *