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All Journal WARTA Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Indonesian Journal of Islamic Business and Economics (IJIBE) Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Permata Ulfah, Permata
Universitas Jenderal Soedirman
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Riset Akuntansi Soedirman

 1 
Pengaruh Pengelolaan Keuangan, Pengalaman Keuangan, Tingkat Pendidikan dan Pengetahuan Akuntansi terhadap Kinerja Manajerial UMKM Di Kabupaten Pemalang Melda, Bethari Sherawaly; Irianto, Bambang Setyobudi; Ulfah, Permata; Pratiwi, Umi
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.2025.4.1.17001

Abstract

This study aims to determine the influence of financial management, financial experience, education level, and accounting knowledge of MSMEs in Pemalang Regency. The population in this study is MSME players in Pemalang Regency, Central Java Province. The sample selection in this study used purposive sampling, and there were 100 MSMEs. Based on the results of the study, it shows that: (1) financial management has a positive effect on the managerial performance of MSMEs; (2) Financial experience does not have a positive effect on the managerial performance of SMEs; (3) Educational level does not have a positive effect on the managerial performance of SMEs; (4) Accounting knowledge has a positive effect on the managerial performance of SMEs.
DETERMINING FACTORS THAT EFFECTING MSMEs BANK CREDIT ACCESS Febriastuti, Seli; Herwiyanti, Eliada; Ulfah, Permata
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.2023.2.2.10812

Abstract

The study aims to determine the effect of factors that effecting bank credit access for MSMEs in Purbalingga Regency with financial literacy as a moderating variable. The population in this study are SMEs in the fashion sector in the Segamas Market, Purbalingga Regency. The samples in this study were 96 businesses used the total sampling method. Data analysis used multiple linear regression and moderated regression analysis.The results of this study indicate that: (1) credit knowledge has a positive effect on access to bank credit; (2) banking service quality has no positive effect on bank credit access; (3) business continuity has no positive effect on access to bank credit; (4) financial literacy does not moderate the effect of credit knowledge on bank credit access; (5) financial literacy does not moderate the effect of banking service quality on bank credit access; (6) financial literacy does not moderate the effect of business continuity on bank credit access. The implication of this research for MSMEs it can provide an overview of the importance of credit knowledge and financial literacy in accessing bank credit. Meanwhile, the Purbalingga Regency Cooperative and UKM Service can provide an overview of financial training for MSMEs.
PENGARUH KINERJA LINGKUNGAN, CARBON EMISSION DISCLOSURE, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Fitriana, Desi Amanatul; Wiratno, Adi; Pratiwi, Umi; Ulfah, Permata
Jurnal Riset Akuntansi Soedirman Vol 3 No 1 (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.2024.3.1.12790

Abstract

This study aims to examine the effect of environmental performance, carbon emission disclosure, and financial performance on firm value. The population used in this study are companies in the energy, industrial process and product use (IPPU), agriculture, building, transportation, waste management, and forestry sectors listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The sample of this study was selected using purposive sampling method, namely with 3 predetermined criteria, among others: listed on the SRI-KEHATI Index, participating in KLHK PROPER activities, and mentioning one of the carbon disclosure information in the annual report and sustainability report. The analysis method used in this study is multiple regression analysis techniques using the IBM SPSS 23 program. The multiple linear regression model in this study has an Adjusted R2 value of 24%, which means that the company's value can be explained using environmental performance variables, carbon emission disclosure, and financial performance where the remaining 76% is influenced by other factors. The results of this study indicate that environmental performance has a negative effect on firm value, carbon emission disclosure has a positive effect on firm value, and financial performance has a positive effect on firm value.
Co-Authors AA Sudharmawan, AA Adi Wiratno, Adi Atiek Sri Purwati Bambang Agus Pramuka Dewi Susilowati Dwi Cahyaningsih Eliada Herwiyanti Faturahman, Agus Febrianing, Brina Febriastuti, Seli Fitriana, Desi Amanatul Hijroh Rokhayati, Hijroh Irianto, Bambang Setyobudi Kiky Srirejeki, Kiky Melda, Bethari Sherawaly Oktavia, Tria Umi Pratiwi, Umi Utami, Radha Alja Rizki Wahyudin Wahyudin