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All Journal Jurnal Manajemen Atma Jaya Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Neraca Jurnal Manajemen Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Hijroh Rokhayati, Hijroh
Dosen Akuntansi Universitas Jendral Soedirman
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS REAKSI INVESTOR TERHADAP DIMENSI-DIMENSI PENGUNGKAPAN INFORMASI AKUNTANSI Pinasti, Margani; Rokhayati, Hijroh; Hasanah, Uswatun
Jurnal Akuntansi Bisnis Vol 12, No 23 (2013)
Publisher : Jurnal Akuntansi Bisnis

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

Abstract

Penelitian ini bertujuan untuk menganalisis reaksi investor terhadap dimensi-dimensi pengungkapan informasi akuntansi dalam pelaporan keuangan. Pentingnya peran pengungkapan bagi pengambilan keputusan pemakai laporan keuangan dan perlunya analisis multi dimensi terhadap tingkat pengungkapan menjadi motivasi penelitian ini. Dimensi-dimensi pengungkapan dalam 288 laporan tahunan (sebagai sarana utama pelaporan keuangan) dari perusahaan-perusahaan terdaftar di Bursa Efek Indonesia yang menjadi sampel penelitian ini, dinilai dengan menggunakan metode content analysis. Reaksi investor diukur dengan nilai absolut return abnormal terbesar dari lima hari di sekitar tanggal publikasi laporan tahunan. Reaksi investor ini merupakan pengukur kegunaan informasi yang diungkapkan dan menunjukkan kandungan informasi dalam pengungkapan pelaporan keuangan. Analisis regresi digunakan untuk menganalisis pengaruh dimensi-dimensi pengungkapan terhadap reaksi investor. Hasil penelitian ini menunjukkan bahwa reaksi investor terhadap pengungkapan informasi pelaporan keuangan tidak ditentukan oleh banyaknya (kuantitas) cakupan pengungkapan. Reaksi investor terhadap pengungkapan informasi pelaporan keuangan berhubungan kuat dengan pengungkapan signal ekonomik pada informasi tata kelola perusahaan, pengungkapan informasi forward-looking dalam pembahasan kinerja perusahaan, dan tipe pengukuran informasi pembahasan kinerja perusahaan.
Penerapan Dana Reguler Kelompok Simpan Pinjam Perempuan Pada PNPM-MPD Di Kecamatan Wangon, Kabupaten Banyumas Widodo, Taufik Margi; Ramadhanti, Wita; Rokhayati, Hijroh
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.961 KB) | DOI: 10.20884/sar.v2i1.402

Abstract

The implementation of society empowerment, especially in the form of revolving funds (saving and loan) that consider less is financial management, and guidance on life skills that are able to support women business group. Through one of its program Women Saving and Loan / Simpan Pinjam Perempuan (SPP), it is expected to improve the welfare of people, especially womenand also applied poverty alleviation mechanism involving elements of society, start from planning, implementation, control and evaluation stages. The purpose of this studys are to determine the significance of differences revenue (financial performance) and the welfare of the group before and after the SPP program of National Program for (Rural) Society Empowerment / Program Nasional Pemberdayaan masyarakat Mandiri Perdesaan PNPM-MPd. These study used comparative technique bases on mix method with research object are SPP groups in Wangon Sub-District, Banyumas District. Hypothesis is tested by using non-parametric test through wilcoxon test and in-depth interviews. The results showed that there is an increase in revenue and welfare level, which means there are differences in revenue and welfare level before and after join the SPP program.
PENTINGNYA ALOKASI BIAYA LINGKUNGAN TERHADAP KINERJA LINGKUNGAN DAN PROFITABILITAS PERUSAHAAN Hapsari, Hannisa Rahmadani; Irianto, Bambang Setyobudi; Rokhayati, Hijroh
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29598

Abstract

This study aims to determine the effect of environmental costs on profitability mediated by environmental performance. The population in this study are public companies in Indonesia that participated in PROPER during the 2013-2018 period. The sampling technique uses purposive sampling. The unit of analysis in this study is the company year so that 64 research data are obtained. Data analysis techniques used in this study are simple regression analysis and mediation tests using the Sobel test and path analysis. The results of this study indicate that: (1) Environmental costs have a positive effect on profitability; (2) Environmental costs have a positive effect on environmental performance; (3) Environmental performance has a positive effect on profitability; (4) Environmental performance cannot mediate the relationship between environmental costs and profitability.
ANALISIS KUALITAS SISTEM, KUALITAS INFORMASI DAN KUALITAS LAYANAN TERHADAP KEPUASAN PENGGUNA PADA SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI SATUAN KERJA Irma Hartiwi, Lorenzia Ida Ayu; Rokhayati, Hijroh
Jurnal Manajemen Vol. 20 No. 1 (2023): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v20i1.4457

Abstract

Agency Level Accounting System (SAKTI) is a product of the Ministry of Finance that was developed to comply with IFMIS's requirements. This study aims to analyze Individual perceptions related to system quality, information quality, service quality, and net benefit on user satisfaction for users of the SAKTI rollout application within the scope of the Office of the Ministry of Religion, Banyumas Regency. Using a questionnaire and purposive sampling, a study was conducted on sixty respondents. This study indicates that a quality system has no effect on the satisfaction user, meanwhile, quality information and quality service are influential positive on the satisfaction user. Moreover, systems quality, information quality, and service quality have no effect on net benefits. Whereas satisfaction users have a positive effect on net benefit.
ANALISIS KUALITAS SISTEM, KUALITAS INFORMASI DAN KUALITAS LAYANAN TERHADAP KEPUASAN PENGGUNA PADA SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI SATUAN KERJA Irma Hartiwi, Lorenzia Ida Ayu; Rokhayati, Hijroh
Jurnal Manajemen Vol. 20 No. 1 (2023): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v20i1.4457

Abstract

Agency Level Accounting System (SAKTI) is a product of the Ministry of Finance that was developed to comply with IFMIS's requirements. This study aims to analyze Individual perceptions related to system quality, information quality, service quality, and net benefit on user satisfaction for users of the SAKTI rollout application within the scope of the Office of the Ministry of Religion, Banyumas Regency. Using a questionnaire and purposive sampling, a study was conducted on sixty respondents. This study indicates that a quality system has no effect on the satisfaction user, meanwhile, quality information and quality service are influential positive on the satisfaction user. Moreover, systems quality, information quality, and service quality have no effect on net benefits. Whereas satisfaction users have a positive effect on net benefit.
PENGARUH MODAL, PENGETAHUAN AKUNTANSI, DAN DIGITAL MARKETING TERHADAP KINERJA USAHA MIKRO KERAJINAN GENTING KABUPATEN KEBUMEN Azhar, M Ziky; Rokhayati, Hijroh
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.2024.3.2.13932

Abstract

marketing terhadap kinerja usaha mikro pada kerajinan genting di Kabupaten Kebumen. Teknik pengambilan sampel menggunakan simple random sampling dengan penentuan sampel menggunakan metode convenience sampling. Data diperoleh dari hasil pengisian kuisioner. Jumlah responden yang didapat adalah 65 responden. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) modal berpengaruh positif terhadap kinerja usaha mikro; (2) pengetahuan akuntansi tidak berpengaruh terhadap kinerja usaha mikro; (3) digital marketing berpengaruh positif terhadap kinerja usaha mikro pada kerajinan genting di Kabupaten Kebumen. Implikasi dari penelitian adalah modal dan digital marketing sangat menentukan kinerja usaha mikro. Beberapa solusi yang mungkin bisa dilakukan antara lain dengan terus memperkuat struktur modal usahanya ke arah yang lebih efisien melalui kombinasi yang tepat antara jumlah modal sendiri dengan jumlah modal pinjaman yang digunakan dalam operasi usahanya, terus berupaya untuk memanfaatkan modal tambahan secara lebih efektif, serta melakukan kerja sama dengan lembaga keuangan yang kredibel dalam rangka untuk memenuhi kebutuhan modal. Selain itu, para pelaku usaha mikro pada kerajinan genting di Kabupaten Kebumen juga perlu terus berupaya untuk menerapkan strategi pemasaran digital (digital marketing) secara tepat agar dapat memperluas pangsa pasar serta meningkatkan efisiensi biaya promosi dan waktu transaksi dengan para pelanggannya.
PENERAPAN SISTEM INFORMASI BERBASIS WEBSITE DI BANARAN KELURAHAN PASIR KIDUL KECAMATAN PURWOKERTO BARAT Cahyaningsih, Dwi; Rokhayati, Hijroh; Ulfah, Permata; Purwati, Atiek Sri
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 2 (2024): 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.2024.3.02.15014

Abstract

Banaran is a small area in Pasir Kidul Village, West Purwokerto, Banyumas. Banaran as a typical Banyumas Bandol crafts center is in danger of losing its distinctive characteristics. This makes information related to Bandol Banaran crafts increasingly difficult to find even in the Bandol Banaran crafts center. The website is present as a solution to become an information center for Bandol Banaran crafts. The presence of the Website allows Bandol Banaran crafts to be reached by a wider community. The website provides complete information related to the history of Bandol Banaran crafts, Bandol products, Bandol craft preservation communities, information on Bandol craft preservation activities, as well as product order contact information that can be accessed by the wider community easily and quickly. Information data was obtained through in-depth interview techniques with local craftsmen and cultural experts. The beauty and uniqueness of Bandol crafts are displayed online so that the website can be an information center as well as a promotional tool for Bandol Banaran craft MSMEs. This is expected to help restore the glory of Banaran Bandol crafts and improve its preservation.
FACTOR ANALYSIS FRAUD PREVENTION PROCUREMENT OF GOODS AND SERVICES IN RSUD BENDAN Hindrianti, Rima Devaluasi; Rokhayati, Hijroh
Neraca Vol. 20 No. 2 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i2.1985

Abstract

This study aims to examine the effects of pressure, internal control, and organizational commitment on fraud in the procurement process at RSUD Bendan, Pekalongan City. The independent variables tested are pressure, internal control, and organizational commitment, with organizational commitment serving as a moderating variable and fraud as the dependent variable. The population of this study includes all employees of RSUD Bendan, with a sample consisting of employees involved in the procurement of goods and services. The sampling technique used in this study is purposive sampling. Data analysis is conducted using Partial Least Squares (PLS). The results of hypothesis testing indicate that pressure and organizational commitment affect fraud, while internal control does not have effect on fraud. Additionally, organizational commitment strengthens the relationship between pressure and internal control with fraud. 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Co-Authors Atiek Sri Purwati Azhar, M Ziky Dwi Cahyaningsih Hapsari, Hannisa Rahmadani Hindrianti, Rima Devaluasi Irianto, Bambang Setyobudi Irma Hartiwi, Lorenzia Ida Ayu Margani Pinasti Permata Ulfah, Permata Widodo, Taufik Margi Wita Ramadhanti