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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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Aerospace Engineering Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Social Sciences Other

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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

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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.
Kesiapan UMKM dalam Adopsi Teknologi untuk Mendukung Ekosistem Bisnis Widianingsih, Rini; Fitrijati, Krisnhoe Rachmi; Suparlinah, Irianing; Ulfah, Permata; Pratiwi, Umi; Purwati, Atiek Sri; Sunarmo, Agus
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1206

Abstract

The evolution of digital technology demands that Micro, Small, and Medium Enterprises (MSMEs) adapt to survive and remain competitive in an increasingly complex business ecosystem. This community service article aims to enhance MSMEs’ readiness to adopt digital technology to support a sustainable business ecosystem. The implementation method involved outreach, training, and mentoring MSME actors focusing on accounting applications, digital marketing, and social media utilization. Through this approach, MSMEs were equipped with digital literacy, enhanced human resource competencies, and an understanding of relevant technologies. The results indicate that while most MSMEs are aware of the importance of digitalization, they continue to face obstacles in digital literacy, technical infrastructure, and organizational support. This community service effort is expected to serve as a strategic step in building a digital business ecosystem that is inclusive, adaptive, and sustainable for MSMEs.
Rezim Pelaporan Tahunan PPh Wajib Pajak Orang Pribadi dalam Kerangka Coretax: Analisis WPR–Governmentality atas PER-11/PJ/2025 Warsidi, Warsidi; Widianingsih, Rini
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (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.2025.4.2.19270

Abstract

This article analyses PER-11/PJ/2025 as a policy document that operates as a regime node in the annual individual income tax return (SPT Tahunan PPh Wajib Pajak Orang Pribadi/WPOP) reporting regime under Coretax. The analysis focuses on how the document problematises compliance through data standardisation, channel standardisation, data pre-population (prefill), and acceptance discipline. The article applies an interpretive-critical “What’s the Problem Represented to be?” (WPR) strategy by starting from the “solutions” postulated in the text to extract problem representations, presuppositions, and representational effects. A governmentality lens is then used to map regulatory rationalities and the governing technologies through which those rationalities are operationalised. Findings highlight two regime engines: (i) the master–attachment architecture of the SPT as a modular data schema that turns compliance into a processable data package (compliance as legibility/regularity); and (ii) administrative acceptance gatekeeping based on channel, NPWP validity, and the examination of returns at the acceptance stage (formal/completeness review), which conditions proof of receipt and the consequence of being “deemed not to have filed.” The article operationalises the term “simpul rezim” for this reading and closes with self-problematization to mark the risk of analytic bias when compliance is read primarily as a matter of data format and procedural gatekeeping.
Pendampingan BUMDes dalam Analisis Biaya untuk Program Ketahanan Pangan Ayam Petelur di Desa Srowot Kabupaten Banyumas. Widianingsih, Rini; Warsidi, Warsidi; Nuraeni, Indah
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

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Abstract

The laying han farming program is one of the Village Fund–supported initiatives aimed at strengthening the food security and economic development sector in Srowot Village, Banyumas Regency. This program is managed by the Village-Owned Enterprise (BUMDes) as a strategic effort to increase village income and create sustainable local businesses. However, the implementation of the program faces challenges related to inadequate cost calculation and the absence of systematic cost accounting practices, which affect the accuracy of production cost determination and financial decision-making. This community service activity aims to provide mentoring assistance to BUMDes managers in calculating production costs for the laying hen program through the application of cost accounting principles. The implementation method includes problem identification, training on basic cost accounting concepts, hands-on assistance in classifying and calculating production costs, and evaluation of the implementation results. Previous studies indicate that the application of cost accounting and financial mentoring in small-scale enterprises and village-owned enterprises can improve cost efficiency, financial transparency, and business sustainability (Hansen et al., 2018; Mulyadi, 2016; Putra et al., 2021). The results of this activity are expected to enhance the managerial capacity of BUMDes in determining accurate production costs, supporting better financial management and strengthening the sustainability of village-based food sector programs.
DETERMINANTS OF ACCOUNTING APPLICATION ADOPTION IN VILLAGE OWNED ENTERPRISE: AN INTEGRATED TAM-TOE PERSPECTIVE Widianingsih, Rini; Sunarmo, Agus; Suparlinah, Irianing; Sugiarto, Sugiarto
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.2.19530

Abstract

This study investigates the determinants of accounting application adoption in Village Owned Enterprises (BUMDes) by integrating the Technology Acceptance Model (TAM) and the Technology–Organization–Environment (TOE) framework. The digitalization of financial management in BUMDes is essential to enhance transparency and accountability; however, technology adoption remains uneven. Using a quantitative survey approach, data were collected from 50 BUMDes in Banyumas Regency that have implemented accounting applications for at least six months. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that perceived usefulness and perceived ease of use significantly influence behavioral intention. Furthermore, technological readiness, organizational support, and environmental pressure significantly affect behavioral intention, which in turn positively influences actual system use. This study contributes to the accounting information systems literature by demonstrating that the integration of TAM and TOE provides a comprehensive explanation of technology adoption behavior in village-level public enterprises. The results offer practical implications for policymakers and BUMDes managers in accelerating digital financial governance.
Sosialisasi Digital Marketing bagi UKM dan Tata Kelola BUMDes: INDONESIA Widianingsih, Rini; Bawono, Icuk Rangga; Bubarok, Azkia Husni; Achmad Ulin Nuha, Achmad Ulin
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - Maret
Publisher : Lembaga Dongan Dosen

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Abstract

Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh rendahnya pemanfaatan teknologi digital dalam pemasaran produk oleh pelaku Usaha Kecil dan Menengah (UKM) serta kurang optimalnya tata kelola Badan Usaha Milik Desa (BUMDes) di wilayah sasaran. Kegiatan dilaksanakan di Desa Mujur Lor, Kecamatan Kroya, Kabupaten Cilacap dengan tujuan meningkatkan pemahaman dan keterampilan pelaku UKM dalam menggunakan strategi pemasaran digital serta memperkuat tata kelola BUMDes agar lebih profesional dan berkelanjutan. Metode yang digunakan meliputi sosialisasi, pelatihan interaktif, dan pendampingan langsung. Materi mencakup penggunaan media sosial untuk promosi, pemanfaatan marketplace, strategi branding, serta penyusunan rencana kerja BUMDes berbasis teknologi. Evaluasi dilakukan melalui pre-test dan post-test, observasi partisipatif, serta wawancara dengan peserta. Hasil menunjukkan adanya peningkatan skor pemahaman peserta dari rata-rata 40 menjadi 78, peningkatan keterampilan digital marketing, serta perbaikan nyata dalam perencanaan dan manajemen BUMDes. Kegiatan ini diharapkan mampu mendorong peningkatan daya saing UKM dan kemandirian BUMDes dalam jangka panjang.
Co-Authors Achmad Fauzi Achmad Ulin Nuha, Achmad Ulin Arofah, Triani Atiek Sri Purwati Bachtiar, Sabrina Natasya Putri Bachtiar, Yudistira Bangkit Sanjaya 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 Indah Nuraeni Indradi, Donny Irianto, Bambang Setyo Budi Kasih, Veilla Anggoro Kinarsih, Siwi Rizki Kusumastati, Widyahayu Warmmeswara Kusumo, Damar Haryo Lego Waspodo Ludfiyani, Nurul Meidina, Frida Tri Muren, Louis Albertoaran Mustafa, Rasyid Mei Nugroho, Isman Setyo Nuha, Achmad Ulin Oman Rusmana Ompusungu, Halomoan Permata Ulfah, Permata Purnamasari, Widya Nurrahmah Rahmiyanti, Sev Siti Maghfiroh Sugiarto S Sunarmo, Agus Sunarmo, Agus Suparlinah, Irianing Ulfa, Permata Ulin Nuha, Achmad Umi Pratiwi, Umi Wiryawan, Driya Wiwik Handayani