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PEMBERDAYAAN PENGRAJIN SARUNG PANTAI PADA SENTRA SARUNG PANTAI DI DESA LABAN KABUPATEN SUKOHARJO Dian Perwitasari; Y Anni Aryani; An Nurrahmawati; Isna Putri Rahmawati; Evi Gantyowati; Payamta Payamta; Doddy Setiawan
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 5 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Mei 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i5.517

Kabupaten Sukoharjo memiliki sejumlah daya tarik bagi wisatawan, salah satunya melalui seni budaya pengrajin sarung pantai. Daerah tanpa pantai yang memproduksi ribuan sarung pantai dan diminati sampai ke luar Pulau Jawa ini ternyata masih banyak orang yang belum mengetahuinya. Pangsa pasar yang sebenarnya sangat luas, namun belum bisa dirasakan secara langsung oleh para pengrajin. Aktivitas pengabdian kepada masyarakat dipilih dan dilakukan di Lilik Sarung Pantai, di Desa Laban Sukoharjo, karena UKM ini turut berkontribusi dalam membantu meningkatkan perekonomian masyarakat sekitar. Salah satu keunikan Lilik Sarung Pantai dibandingkan UKM lain adalah UKM ini masih menggunakan teknik pewarnaan tradisional manual yang sangat khas sedangkan UKM lain sudah menggunakan teknik modern sablon. Proses penjemurannya masih dilakukan di tengah hamparan sawah sepanjang 20 meter. Meskipun, selama 13 tahun UKM ini beroperasi, namun dalam mengelola bisnisnya, pengetahuan pemilik tentang bagaimana mengelola usaha secara keseluruhan dan komponen mesin yang dimiliki dinilai masih kurang memadai, sehingga proses produksi kurang efektif dan efisien. Pendekatan pelaksanaan pengabdian kepada masyarakat ini adalah memberikan pelatihan manajemen usaha dan bantuan pengadaan komponen mesin yang telah dilaksanakan pada tanggal 6 Mei 2023. Hasil yang diharapkan dari kegiatan pengabdian ini adalah UKM dapat terus mengembangkan pangsa pasar melalui keterampilan manajemen usaha sehingga produktivitas meningkat.

PUBLIC ATTENTION'S EFFECT ON LOCAL GOVERNMENT PERFORMANCE ACCOUNTABILITY IN INDONESIA Agung Dwi Mahendra; Payamta Payamta
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.10178

This research examines the accountability of local government performance. The objective of this study is to obtain empirical evidence regarding the influence of public attention on the accountability of local government performance in Indonesia. The sample used in this research consists of 1,542 local governments in Indonesia in 2018 and 2020. The variables employed include the dependent variable, which is the accountability of local government performance; the independent variable, public attention proxied by internet search activity; and control variables such as government size, complexity of local government, region type, and geographic location of the local government. This study utilizes secondary data obtained from the Financial Statements of Local Governments (LKPD), the Annual Reports of the Ombudsman, the Ministry of Administrative and Bureaucratic Reform (PAN and RB), and data from the Central Bureau of Statistics (BPS). The research findings indicate that independent variables, namely internet search activity, have a positive influence on the accountability of local government performance. Furthermore, the control variables of government size and geographic location of the local government have an impact on the accountability of local government performance, while the complexity and type of local government do not affect the accountability of local government performance.

THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS AND WOMEN ON BOARD ON FIRM PERFORMANCE: AN ANALYSIS OF INDONESIAN MANUFACTURING FIRMS Adeviani Fiardhani; Payamta Payamta
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.6693

Abstract The failures of several global companies caused by alleged financial statements fraud has created the awareness for the need of producing a quality of corporate financial reporting. Thus, the failures of several global companies reinforce the view that there is a critical need to improve the quality and reliability of the corporate financial systems through corporate governance in developed and emerging countries. This study aims to examine the characteristics of the audit committee and women on board on firm performance of manufacturing companies in Indonesia from 2019 – 2021. In order to investigate characteristics of the audit committee and women on board on firm performance of manufacturing companies in Indonesia, the dependent variable is firm performance (ROA, ROE, and Tobin’s Q). The independent variables in this research are audit committee characteristics (ACC), and women on board (WOMEN). Last, the moderating variables is family ownership (FAMILY). The result show that there is positive effect of ACC and WOMEN on firm performance. In addition, this result indicates that audit committee characteristic in family and non-family firm its different. This research is to provide further enrichment related to the problem of inconsistency in the relationship between audit committee characteristics and firm performance, especially there are not many such research in emerging countries such as Indonesia, especially regarding to the existence of strong family ownership in Indonesia companies. Keyword: Audit Committee Characteristics, Women on Board, Family Ownership, Firm Performance

PEMBERDAYAAN PENGRAJIN SARUNG PANTAI PADA SENTRA SARUNG PANTAI DI DESA LABAN KABUPATEN SUKOHARJO Dian Perwitasari; Y Anni Aryani; An Nurrahmawati; Isna Putri Rahmawati; Evi Gantyowati; Payamta Payamta; Doddy Setiawan
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 5 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Mei 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i5.517

Kabupaten Sukoharjo memiliki sejumlah daya tarik bagi wisatawan, salah satunya melalui seni budaya pengrajin sarung pantai. Daerah tanpa pantai yang memproduksi ribuan sarung pantai dan diminati sampai ke luar Pulau Jawa ini ternyata masih banyak orang yang belum mengetahuinya. Pangsa pasar yang sebenarnya sangat luas, namun belum bisa dirasakan secara langsung oleh para pengrajin. Aktivitas pengabdian kepada masyarakat dipilih dan dilakukan di Lilik Sarung Pantai, di Desa Laban Sukoharjo, karena UKM ini turut berkontribusi dalam membantu meningkatkan perekonomian masyarakat sekitar. Salah satu keunikan Lilik Sarung Pantai dibandingkan UKM lain adalah UKM ini masih menggunakan teknik pewarnaan tradisional manual yang sangat khas sedangkan UKM lain sudah menggunakan teknik modern sablon. Proses penjemurannya masih dilakukan di tengah hamparan sawah sepanjang 20 meter. Meskipun, selama 13 tahun UKM ini beroperasi, namun dalam mengelola bisnisnya, pengetahuan pemilik tentang bagaimana mengelola usaha secara keseluruhan dan komponen mesin yang dimiliki dinilai masih kurang memadai, sehingga proses produksi kurang efektif dan efisien. Pendekatan pelaksanaan pengabdian kepada masyarakat ini adalah memberikan pelatihan manajemen usaha dan bantuan pengadaan komponen mesin yang telah dilaksanakan pada tanggal 6 Mei 2023. Hasil yang diharapkan dari kegiatan pengabdian ini adalah UKM dapat terus mengembangkan pangsa pasar melalui keterampilan manajemen usaha sehingga produktivitas meningkat.

The development of fraud prevention policies in the public sector: A bibliometric analysis Mabel, Serah Novarida; Payamta, Payamta; Winarna, Jaka
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art10

Fraud in the public sector has become a global issue that impacts national finances, institutional integrity, and public trust. This study aims to analyze fraud prevention strategies in the public sector through a bibliometric approach based on 61 Scopus-indexed articles published between 2015 and 2024. The methodology employed is bibliometric analysis with the help of VOSviewer software to identify research trends, influential authors, and key topics related to fraud prevention. The findings suggest that new technologies such as artificial intelligence (AI), blockchain, and data analytics play a crucial role in enhancing transparency and detecting fraud more effectively. Furthermore, an ethical organizational culture, strong leadership commitment, and robust internal control systems are important factors in mitigating fraud risks. This study concludes that an approach combining cutting-edge technology and strong governance is necessary for sustainable fraud prevention in the public sector.

Coretax Application Usage by Local Government Expenditure Treasurers: An Evaluation Based on Technology Acceptance Model Sutaryo Sutaryo; Y Anni Aryani; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; An Nurrahmawati; Muhammad Alif Nur Irvan
Pajak dan Manajemen Keuangan Vol. 2 No. 5 (2025): Oktober : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i5.1649

The study aims to evaluate the adoption of the Coretax system by government expenditure treasurers using the Technology Acceptance Model (TAM). We assesses the factors influencing users' attitudes and intentions toward using new technology. Primary data from local government public service agencies in Karanganyar and Wonogiri regencies are collected by using questionnaire, analyzed with linear regression and path analysis. Our analysis reveals that perceived usefulness and behavioral intention are scored high, indicating that the treasurers find Coretax beneficial and are strongly inclined to continue using it. However, perceived ease of use and attitude toward use showed moderate to high ratings, indicating room for improvement in terms of ease of use and user comfort. Regression analysis found that perceived ease of use significantly affects perceived usefulness, attitude toward use, and behavioral intention. However, perceived usefulness and attitude toward use did not significantly influence behavioral intention. The findings suggest that the ease of use of Coretax plays a more crucial role in shaping the treasurers' behavioral intentions than perceived usefulness or affective attitude. This study providing insights into key determinants affecting user intentions and offering empirical foundations for developing training policies, system design improvements, and implementation strategies tailored to the public sector's needs. The findings of this research are also expected to contribute to offer practical implications for strengthening national tax digitalization reforms.

Menguji Faktor Determinan Financial Sustainability pada Sektor Pemerintah Wardhani, Dinar Tri; Payamta, Payamta
Jurnal Kajian Akuntansi Vol 4 No 1 (2020): JUNI 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i1.3305

AbstractThis study aims to examine the factors that influence financial sustainability in government sector. The factors are chosen in terms of demographics, economics, social, and finance in the local government. The results of this study are important to be advice for district or city governments in Indonesia to make appropriate policies so that they can encourage financial sustainability without burdening the community. Financial sustainability is measured using elements in adjusted Operational Reports. The population of this study is the district / city government in Java on 2015-2018 fiscal year. The research sample was taken using the purposive sampling method, obtained a sample of 414 as research observations. Data analysis method used is panel data multiple regression analysis with Eviews version 10. The results of this study indicate that the population, and debt to income ratio negatively affect financial sustainability, financial independence has a positive effect on financial sustainability. Meanwhile gross regional domestic product and the human development index have no effect on financial sustainability in local governments.Keywords: Financial sustainability; Human development index; Financial independence; Local government; Debt to revenue ratioAbstrak Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi financial sustainability di sektor pemerintah. Faktor-faktor tersebut dipilih dari segi demografi, ekonomi, sosial, dan keuangan pada pemerintah daerah. Hasil penelitian ini penting untuk menjadi masukan bagi pemerintah kabupaten atau kota di Indonesia dalam membuat kebijakan yang tepat sehingga dapat mendorong keberlanjutan keuangan tanpa membebani masyarakat. Financial sustainability diukur menggunakan unsur-unsur pada Laporan Operasional yang telah disesuaikan. Populasi penelitian ini adalah pemerintah daerah kabupaten/kota di Puau Jawa tahun anggaran 2015-2018. Sampel penelitian ini diambil menggunakan metode purposive sampling, diperoleh sampel sebanyak 414 pemerintah daerah. Metode analisis data yang digunakan adalah analisis regresi berganda data panel dengan bantuan program Eviews versi 10. Hasil penelitian ini menunjukkan bahwa jumlah penduduk, dan rasio hutang pada pendapatan berpengaruh negatif terhadap financial sustainability, kemandirian keuangan berpengaruh positif terhadap financial sustaianability. Sementara itu produk domestik regional bruto dan indeks pembangunan manusia tidak berpengaruh terhadap financial sustainability di pemerintah daerah.Katakunci: Financial sustainability; Indeks pembangunan manusia; Kemandirian keuangan; Pemerintah daerah; rasio hutang pada pendapatan

Trash Banking Literacy for Mothers Empowering Family Welfare (PKK) to Increase Family Income Ardianingsih, Arum; Payamta, Payamta
Jurnal SOLMA Vol. 12 No. 3 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v12i3.12959

Background: Masyarakat pada umumnya memiliki persepsi terkait sampah sebagai sesuatu yang menjijikkan dan kotor, sehingga harus dibakar atau dibuang. Sampah dapat berasal dari kegiatan sehari-hari di rumah tangga ataupun aktivitas dunia usaha atau industry. Literasi tentang Trash Banking diperlukan bagi ibu-ibu, karena sampah justru dihasilkan dari aktivitas rumah tangga. Gerakan Trash Banking diharapkan mampu mengurangi volume sampah yang ada di Pekalongan. Metode: Kegiatan penyuluhan terhadap ibu-ibu PKK dalam konteks literasi "Trash Banking" dijalankan melalui serangkaian langkah terorganisir yang mengoptimalkan efektivitas pembelajaran. Hasil: Sampah yang sudah dipilah dapat dijual ataupun didaur ulang. Sampah juga dapat diolah menjadi barang dengan nilai ekonomis untuk menambah pendapatan keluarga. Kesimpulan: Pengelolaan sampah yang baik pada akhirnya akan mampu meningkatkan pendapatan keluarga.

Systematic Literature Review Riset Pelaporan Keuangan BLUD Y Anni Aryani; Sutaryo Sutaryo; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; Nurrahmawati; Dian Perwitasari
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5524

This research seeks to examine the extent to which research related to BLUD financial reporting has been carried out by researchers in Indonesia since the publication of Permendagri Number 79 of 2018. By using a systematic literature review on the SINTA portal, researchers found that research related to BLUD financial reporting is still very limited. The existing research in the literature to date still contains more descriptive research and case study research compared to causality research with empirical studies. Previous research also had limited research objects, only covering one BLUD with case studies or just one Regency/City for empirical research. The analysis carried out is still relatively simple and not yet comprehensive. Referring to the results of a systematic literature review, this research emphasizes the urgency of strengthening research related to BLUD financial reporting. Future research can increase the scope of observations followed by more in-depth analysis to produce more comprehensive research findings so as to produce constructive recommendations for BLUD financial reporting. With more comprehensive research, future researchers can improve the quality of publications by publishing more articles in SINTA 2 indexed journals or even reputable international journals. Thus, the contribution of research related to BLUD in the public sector accounting literature in Indonesia can increase and become increasingly significant.

Liquidity Management, Corporate Investment, and Presidential Election Arifin, Taufiq; Payamta, Payamta; Nor, Normaziah Mohd
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study analyzes whether election as a political event affect the liquidity management and investment decisions of Indonesian listed firms. Using presidential election as an uncertainty shock over 2010-2016 time period, we find that firms are more likely to increase their liquid assets and delay investment one year prior the election year. The precautional measure of holding more cash is that firms allocate more cash prior the election year to maintain financial flexibility because rising funds rendered transaction costs. However, we further find that firms reduce their liquidity and increase their investment during the election year. These results suggest that elections create political uncertainty and induce higher risk of extraction. Since cash, as well as other liquid assets, are the easiest resource to be grabbed by the politicians, firms have more incentives to hold less cash and therefore structure their liquid assets into hard assets to prevent such a risk.Penelitian ini bertujuan untuk menganalisis pemilihan presiden sebagai salah satu event politik yang akan mempengaruhi manajemen likuiditas dan keputusan investasi perusahaan publik di Indonesia. Dengan menggunakan event pemilihan presiden sebagai uncertainty shock dengan periode sampel 2010-2016, kita menemukan bahwa perusahaan akan cenderung meningkatkan likuiditasnya dan menunda keputusan investasi setahun sebelum pemilihan presiden. Keputusan meningkatkan kas ini adalah bentuk strategi perusahaan untuk menjaga likuiditasnya dikarenakan adanya ketidakpastian di masa yang akan datang terkait dengan hasil dari pemilihan presiden. External financing di masa ketidakpastian akan menimbulkan kos transaksi yang lebih tinggi. Tetapi, bukti selanjutnya menunjukkan bahwa perusahaan akan mengurangi likuiditasnya dan meningkatkan investasi di tahun pemilihan presiden. Bukti empiris ini menunjukkan bahwa pemilihan presiden akan meningkatkan risiko political extraction. Dikarenakan kas, dan juga aset likuid lainnya, adalah bentuk sumberdaya yang mudah untuk dimanfaatkan oleh politisi, perusahaan akan memiliki motif yang lebih kuat untuk mengurangi aset likuidnya dan menggunakannya untuk investasi di aset fisik untuk menghindari risiko political extraction.

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