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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Analisis Bisnis Ekonomi Peksos: Jurnal Ilmiah Pekerjaan Sosial Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Indonesia Sosial Sains Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal CARE: Jurnal Pengabdian Multi Disiplin Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Analisis Bisnis Ekonomi
Rini Widianingsih, Rini
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ANALYSIS THE EFFECT OF AUDIT LAG, FINANCIAL DISTRESS, AND DEBT DEFAULT ON GOING CONCERN OPINION (STUDY IN MANUFACTURING COMPANIES LISTED IN IDX DURING THE PERIODS OF 2020-2022) Hidayat, Muhammad Fikri; Widianingsih, Rini
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.2024.3.2.13971

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit lag, financial distress, dan debt default terhadap penerimaan opini going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Menggunakan data sekunder yang diperoleh dari BEI atau website perusahaan, dengan jumlah populasi sebanyak 60 perusahaan dan periode penelitian dari tahun 2020-2022. Total data yang akan dianalisis sebanyak 180 data. Audit lag diukur dengan menghitung interval antara tanggal tutup buku perusahaan dengan publikasi laporan auditor independen, financial distress diukur dengan menggunakan Altman Z-Score dan debt default diukur dengan dummy 0 dan 1. Data diolah dengan menggunakan analisis regresi logistik. Analisis terdiri dari statistik deskriptif, uji kesesuaian model secara keseluruhan, uji kesesuaian model, uji koefisien determinasi, uji klasifikasi, dan uji wald. Hasil penelitian menemukan bahwa financial distress berpengaruh negatif signifikan terhadap penerimaan opini going concern, sedangkan audit lag dan debt default tidak berpengaruh terhadap penerimaan opini going concern.
Pengaruh Norma Subjektif, Motivasi Ekonomi, dan Pertimbangan Pasar Kerja terhadap Minat Mahasiswa Berkarir Sebagai Auditor Pemerintah Purnamasari, Widya Nurrahmah; Widianingsih, Rini; Susilowati, Dewi; Rusmana, Oman; Nuha, Achmad Ulin
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
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.2025.4.1.16495

Abstract

This research aims to examine and analyze the influence of subjective norms, economic motivation, and job market considerations p the interest of undergraduate accounting students at Jenderal Soedirman University in pursuing a career as a government auditor. The research framework and hypothesis in this research are based on Maslow’s Hierarchy of Needs Theory and Planned Behavior Theory. Primary data used in this research were obtained from research respondents through a survey method. The population in this study consisted of all active undergraduate accounting students at Jenderal Soedirman University. The sampling method used purposive sampling based on predetermined criteria, which resulted in a total of 137 respondents. The data analysis technique used are data quality testing, classical assumption testing, multiple linear regression analysis, coefficient of determination testing, partial testing (t-test), and F- test. The results of the research showed that subjective norms have a positive influence on students’ interest in pursuing a career as a government auditor, economic motivation does not influence students’ interest in pursuing a career as a government auditor, and consideration of the job market has a positive influence on students’ interest in pursuing a career as a government auditor.
TEHNIK MARKETING PRODUK PADA YAYASAN PONDOK PESANTREN Arofah, Triani; Maghfiroh, Siti; Sunarmo, Agus; Purwati, Atiek Sri; Widianingsih, Rini
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): 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.2023.2.2.11340

Abstract

The aim of this community service activity is to transfer information and knowledge to Islamic boarding school managers so that they have marketing technical skills in marketing products. The activity participants consisted of teachers and managers of the Bahrul Uulum Purbalingga Islamic Boarding School Foundation, Central Java. The training method is implemented by providing training, mentoring on marketing techniques and question and answer discussions. It is hoped that the results of the activity will be able to contribute to the Bahrul Uulum Islamic Boarding School in terms of improving skills and usefulness as an alternative source of additional income. Recommendations for further activities include training related to managing cost calculations in making bouquets and other marketing costs.
ANALISIS PENERAPAN METODE ONE WAY ANOVA MENGGUNAKAN ALAT STATISTIK SPSS Dewi, Sevita Sari; Ermina, Rizka; Kasih, Veilla Anggoro; Hefiana, Fera; Sunarmo, Agus; Widianingsih, Rini
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): 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.2023.2.2.10815

Abstract

This article describes the statistical procedure for identifying significant differences between groups using one-way analysis of variance. The SPSS statistical programme employs this methodology. In order to ascertain mean differences among three or more independent groups, one-way analysis of variance is employed. This capability enables researchers to ascertain whether at least one group exhibits noteworthy variations. The sequential procedure for utilising the one-factor ANOVA method in SPSS is explicated in this article, encompassing the identification of a suitable model and the interpretation of the outcomes. In light of this, the purpose of this article is to offer researchers and professionals interested in utilising SPSS statistical tools to analyse differences between groups via the one-way ANOVA statistical method with actionable advice.
Sosialisasi Pendaftaran Nomor Pokok Wajib Pajak (NPWP) pada Usaha Kecil dan Menengah di Kecamatan Rajabasah Bandar Lampung: Pengabdian Waspodo, Lego; Wiryawan, Driya; Kholillulloh, Fajar; Primasari, Dona; Widianingsih, Rini; Ulin Nuha, Achmad
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.723

Abstract

The community service team had an idea to increase public awareness of paying taxes by holding a socialization of NPWP registration to the community in the Rajabasah sub-district. The community service was carried out in two sessions, namely: the first session, the community service team to improve participants' understanding of the socialization of NPWP registration was carried out using the lecture method. The lecture method is considered effective in improving participants' knowledge of socialization. The second session, a Focus Group Discussion (FGD), involved training participants in small groups accompanied by community service team members. The FGD method is expected to improve participants' understanding of the socialization of the requirements, processes, and steps taken during NPWP registration. Data was taken in two stages. The first stage of the questionnaire was distributed at the beginning of the socialization, and the second stage of data collection was completed at the end of the meeting. The analysis results showed increased participants' understanding of the requirements, processes, and steps needed during NPWP registration.
Pengaruh Framing Terhadap Penggunaan Teknologi Pengelolaan Keuangan Pada UMKM di Banyumas Primasari, Dona; Herwiyanti, Eliada; Widianingsih, Rini
Jurnal Aplikasi Bisnis dan Manajemen Vol. 8 No. 1 (2022): JABM Vol. 8 No. 1, Januari 2022
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.8.1.217

Abstract

The inability of accounting, which includes recording techniques for transaction processes and the use of software, has failed of MSMEs in developing their businesses. This study examines the effect of positive and negative framing on the use of technology-based financial software. Data collection in this study was conducted by distributing questionnaires as many as 100 questionnaires with purposive sampling technique, a total of 98 questionnaires that can be processed. Data analysis using Statistical Product and Service Solution (SPSS) version 22.0. The results provide empirical evidence that the concept of positive framing and negative framing affects the use of technology-based financial software. for MSME actors, as well as supporting the prospect theory concept used in research. Keywords: framing, prospect theory, financial management, financial software, MSMEs
Pengaruh Orientasi Kewirausahaan dan Sistem Informasi Akuntansi Menggunakan Startegi Bisnis Sebagai Variabel Moderasi Pada UKM Kabupaten Banyumas Widianingsih, Rini; Sunarmo, Agus
Jurnal Indonesia Sosial Sains Vol. 3 No. 12 (2022): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v3i12.752

Abstract

The purpose of this study was to determine and analyze the effect of entrepreneurial orientation and accounting information systems on SME performance and the role of business strategy in moderating the effect of entrepreneurial orientation and accounting information systems on SME performance in . Banyumas Regency Government to determine and analyze the area. This research method is a survey with data analysis techniques using moderate regression analysis. As a result of this study, entrepreneurial orientation and accounting information systems have a positive effect on SME outcomes, and business strategy does not strengthen the effect of entrepreneurial orientation on outcomes, and business strategy strengthens the effect of accounting information systems on SME outcomes. in the government of Banyumas.
IMPLEMENTASI ONLINE SISTEM INFORMASI BRI (BRINETS) TERHADAP KINERJA PEGAWAI: COMPUTER ANXIETY SEBAGAI VARIABEL MODERATING Widianingsih, Rini
Jurnal Analisis Bisnis Ekonomi Vol 12 No 1 (2014)
Publisher : Universitas Muhammadiyah Magelang

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

Abstract

Penelitian ini menguji pengaruh implementasi online sistem informasi BRI (BRINETS) terhadap kinerja pegawai dengan computer anxiety sebagai variabel moderating. Penelitian ini merupakan penelitian empiris dengan teknik pengumpulan sampel adalah Quota sampling. Teknik sampling ini dilakukan dengan atas dasar penarikan sampel secara jatah. Data yang diperoleh sejumlah 48 responden, dengan responden para pegawai PT. BRI cabang Banyumas Hasil pengujian hipotesis menunjukkan penolakan terhadap hipotesis satu yaiu implementasi online sistem informasi BRI (BRINETS) tidak berpengaruh terhadap kinerja pegawai serta menerima hipotesis dua bahwa computer anxiety terbukti sebagai variabel moderating yang memoderasi pengaruh implementasi sistem informasi BRI (BRINETS) terhadap kinerja pegawai.
IMPLEMENTASI BRINETS TERHADAP KINERJA PEGAWAI DENGAN PERCEIVED ENJOYMENT DAN COMPUTER PLAYFULNESS SEBAGAI VARIABEL MODERATING Widianingsih, Rini; Primasari, Dona; Sunarmo, Agus
Jurnal Analisis Bisnis Ekonomi Vol 15 No 1 (2017)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v15i1.998

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem informasi online BRI(BRINETS) terhadap kinerja karyawan dengan perceived enjoyment and computer playfulness sebagaivariabel moderating. Penelitian ini merupakan penelitian empiris dengan teknik sampling sensus. Datadiperoleh dari 38 responden karyawan PT. BRI Banyumas. Data diolah dengan menggunakan SPSS. Hasilpengujian hipotesis menunjukkan bahwa semua hipotesis diterima. Hasil pengujian hipotesis pertama dankedua menunjukkan bahwa penerapan sistem informasi online BRI (BRINETS) berpengaruh terhadapkinerja karyawan, dan perceived enjoyment and computer playfulness dapat memoderasi pengaruhpenerapan sistem informasi online BRI (BRINETS) terhadap kinerja karyawan
Implementasi Software Akuntansi Pemerintah Daerah terhadap Kinerja Organisasi Pemerintah Kabupaten Banyumas dengan Computer Anxiety sebagai Variabel Moderating Widianingsih, Rini; Sunarmo, Agus; Chriswanto, Chriswanto
Jurnal Analisis Bisnis Ekonomi Vol 15 No 2 (2017)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v15i2.1844

Abstract

Penelitian untuk menguji pengaruh implementasi software akuntansi pemerintah terhadapkinerja organisasi dengan computer anxiety sebagai variabel moderating, merupakan studi empirisdengan mail survey sebagai teknik pengumpulan data sampel melalui penyebaran kuesioner danmendatangi langsung wilayah sampel yang dapat dijangkau (personally administered questionnaire).Data diperoleh dari 98 responden pegawai pemerintah Kabupaten Banyumas. Data diolah menggunakanprogram SPSS versi 17.0. Hasil penelitian menunjukkan bahwa: (1) implementasi software akuntansipemerintah tidak signifi kan berpengaruh terhadap kinerja organisasi, dan (2) computer anxiety terbuktisebagai variabel moderating yang memoderasi pengaruh implementasi software akuntansi pemerintahterhadap kinerja organisasi.
Co-Authors Achmad Ulin Nuha, Achmad Ulin Arofah, Triani Atiek Sri Purwati Bubarok, Azkia Husni Chriswanto Chriswanto, Chriswanto Dewi Susilowati Dewi, Sevita Sari Dona Primasari, Dona Dwiyantoro, Herdin Eliada Herwiyanti Ermina, Rizka Fajar Kholillulloh Fitrijati, Krisnhoe Rachmi Hefiana, Fera Hidayat, Muhammad Fikri Icuk Rangga Bawono, Icuk Rangga Kasih, Veilla Anggoro Kinarsih, Siwi Rizki Kusumo, Damar Haryo Lego Waspodo Ludfiyani, Nurul Muren, Louis Albertoaran Mustafa, Rasyid Mei Nugroho, Isman Setyo Nuha, Achmad Ulin Oman Rusmana Ompusungu, Halomoan Permata Ulfah, Permata Purnamasari, Widya Nurrahmah Siti Maghfiroh Sugiarto S Sunarmo, Agus Sunarmo, Agus Suparlinah, Irianing Ulfa, Permata Ulin Nuha, Achmad Umi Pratiwi, Umi Wiryawan, Driya Wiwik Handayani