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All Journal Jurnal Pendidikan Indonesia Jurnal Dinamika Akuntansi Journal The Winners Journal of Economics, Business, & Accountancy Ventura Journal of Accounting and Investment AKRUAL: Jurnal Akuntansi Jurnal Perspektif Ekonomi Darussalam SAR (Soedirman Accounting Review): Journal of Accounting and Business JTAM (Jurnal Teori dan Aplikasi Matematika) Pena Justisia: Media Komunikasi dan Kajian Hukum JURNAL AKUNTANSI JURNAL ABDIKARYASAKTI Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Akuntansi dan Governance Andalas Ecoducation
Icuk Rangga Bawono, Icuk Rangga
Accounting Department, Faculty Of Economics And Business, Universitas Jenderal Soedirman Purwokerto
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Assessing Effect of The Factors that Influence Financial Reporting Information Quality Bawono, Icuk Rangga; Suroso, Agus; Yuniarso, Gema Puja
AKRUAL: JURNAL AKUNTANSI Vol 12, No 2 (2021): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n2.p107-116

Abstract

A particular form of information used as user requirements for the process of decision-making. A qualified information is important for interested party who used that information to reduce uncertainty and knowledge upgrade on the specific concern areas. By considering information is a wishful move for doing an activity. The information quality of financial statements that the government publishes in public has to meet standards to be trusted and used by people so people could rely on for making a decision. The objective to do this research is to verify relationship between  human resources competency, accounting information system, and internal control on accounting information quality of government financial statements. The paradigm of this research is quantitative research. The sampling method used is a nonprobability sampling (saturated sampling) with quota. The research was conducted by distributing questionnaires to 43 respondents who are SIMDA operator on the government work unit of Central Sulawesi Provincial Government. Multiple linear regression analysis used to analyze data. The results showed that human resources competency, accounting information system, and internal control have a positive effect on the quality of financial reporting information in Central Sulawesi Provincial Government. 
Work Motivation Effect on State Civil Apparatus Performance during WFH with Discipline Variable Bawono, Icuk Rangga; Setyadi, Erwin; Hamid, Suhaila Abdul
AKRUAL: JURNAL AKUNTANSI Vol 11, No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p110-121

Abstract

Civil apparatus of the state should remain optimal in providing service to the community at the time of running work from home as a pandemic impact of Covid-19. Bureaucratic performance should also be maintained to ensure government programs can be directly perceived by the public. Governments are required to be able to apply flexible work patterns from two sides. That is flexible from the side of the work implementation, and flexible from the user side that in this case is the community.  Despite working from home, the state civil apparatus is required to be able to provide optimal performance. This research seeks to see the motivation influence of state civil apparatus on their performance either directly or through disciplinary variables. Quantitative design has been adopted for this study using survey questionnaires prepared based on the Likert Scale (strongly disagree -1 and 5 to strongly agree). The sample size consists of 100 state civil apparatuses and is processed using PLS. The results of this study concluded that direct motivation does not affect performance, but indirectly through discipline, motivation can influence a significant effect at the overall performance of civil apparatus of the state
Determinant of Accounting Students Detecting Fraud Ability Annafi, Reghina Azti; Bawono, Icuk Rangga; Maghfiroh, Siti
Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i1.24688

Abstract

This study aims to examine and analyze the influence of competence, skepticism, personality types, and gender on the ability of accounting students to detect fraud. Accounting students in this study serve as a surrogate from auditors. The amount of the sample in this study is 157 Accounting Students at Jenderal Soedirman University who were in semester VII, IX and XI. The sampling technique used in this study was purposive sampling. The data obtained were analyzed using multiple linear regression analysis techniques. The results in this study indicate that: (1) Competence has influence on the ability of accounting students to detect fraud; (2) Skepticism has influences on the ability of accounting students to detect fraud; (3) The type of personality that comes from the combination of ST and NT has influence on the ability of accounting students to detect fraud; and (4) Gender has no influence on the ability of accounting students to detect fraud. This research implies that auditors need to consider and pay attention to the competence, skepticism, and personality type possessed by someone at the time of recruitment without differentiating their gender. While academics should pay more attention and improve their competence and skepticism through both formal and non-formal education, such as attending the training.
Lecturer Mastery Level as an Indicator of Student Satisfaction Assessment Bawono, Icuk Rangga; Setyadi, Erwin; Rahayu, Apriani Kartika
Jurnal Pendidikan Indonesia Vol 10, No 3 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.382 KB) | DOI: 10.23887/jpi-undiksha.v10i3.32455

Abstract

The development of the era demands the development of a better and less pragmatic and simplistic mindset and way of teaching in conveying science to its students. The university should now be able to change its paradigm as a site like a company engaged in services offering better service to its customers. It is a quantitative research using a questionnaire model. It analyzes the influence of lecturer competency on student satisfaction levels both directly and through the quality dimensions of services. It also analyzes the most dominant competencies as lecturer competencies. The conclusions that can be drawn from the holding of this research is the ability of the lecturer has an important influence on student satisfaction, the lecturer ability has a significant impact on the level of student satisfaction through the dimension of service quality. Meanwhile, social competence has the most dominant role in shaping the lecturer's competence. It is expected that the results of this study can be considered by lecturers so that they can always develop themselves in order to function more fully.
Persepsi Kegunaan, Kemudahan, Keamanan dan Kerahasiaan, Serta Kepuasan Wajib Pajak Pengguna E-Filing dan Non E-Filing untuk Pajak Tahunan Orang Pribadi Ria Adhi Pramesti; Sukirman Sukirman; Icuk Rangga Bawono
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 7, No 1 (2021): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jped.v7i1.17000

Abstract

This study aimed to compare the perceived usefulness, perceived convenience, perceived security and perceived satisfaction of tax payers between users of e-filing and non e-filing. The research located in Tax Office (KPP) Pratama Purwokerto, using primary data and secondary data collected by survey method. The registered taxpayers to use e-filing are 17.831 and the non e-filing are 44.332. Paired t-test was used to compare each variable between users of e-filing and non e-filing. Based on the analysis, it is can be concluded that: (1) there is no difference in perceived usefulness, users of e-filing and non e-filing has the perception that reporting tax return online and manual are equally useful; (2) there is a difference in perceived convenience, the user has a perception that the use of e-filing is more convenience than the manual; (3) there is a difference in perceived security, the user has a perception that the use of e-filing is more secure and confidential than the manual; (4) there is no difference in perceived satisfaction, either the e-filing and non e-filing are equally satisfied; and (5) as a whole, there are differences of perception between users of e-filing and non e-filing, so it can be concluded that the benefits of the usefulness of e-filing is influenced by variables of usability, convenience, security, confidentiality and satisfaction of taxpayers on e-filing.
Factors Affecting Accountability of Village Fund Management through Implementation of the Village Financial System (SISKEUDES) Icuk Rangga Bawono; Anasti Dwi Martantya Kinasih; Apriani Kartika Rahayu
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1264.494 KB) | DOI: 10.18196/jai.2103160

Abstract

Research aims: This study has pupose to analyze the factors that consist of role and competence of village officials, village financial system implementation on the accountability of village fund management. In addition, this research examine  application of village financial system as intervening variable.Design/Methodology/Approach: The quantitative method used in this study with a survey approach, by distribute questionnaire to village secretaries and heads of village financial affairs as respondents that spread in 182 village on Banyumas Regency, Central Java. From distributed questionnaire, totally 120 that can be processed with Partial Least Square approach.Research Finding: The result found that role of village officials, competence of village officials, and application of village financial system partially significant on the accountability of village fund management. The result also confirmed that role and competence of village officials partially significant on the accountability of village fund management through application of village financial system. This research construct able influence 77% of the accountability of village fund management variable.Theoretical Contribution/Originality: This research confirm implementation village financial system could mediate relationship between role and competence of village officials on the accountability of village fund management in study of governmental.Practitioner/Policy implication: The village government needs to encourage participation and competence of village officials in managing village fund management. Train officials about village financial system also needed to obtain better accountability about village management funds.Research limitation/Implication: This research was only undertaken in the scope of Banyumas regency. Therefore, the generalization ability of this study is limited.
Work Motivation Effect on State Civil Apparatus Performance during WFH with Discipline Variable Icuk Rangga Bawono; Erwin Setyadi; Suhaila Abdul Hamid
AKRUAL: JURNAL AKUNTANSI Vol 11 No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p110-121

Abstract

Civil apparatus of the state should remain optimal in providing service to the community at the time of running work from home as a pandemic impact of Covid-19. Bureaucratic performance should also be maintained to ensure government programs can be directly perceived by the public. Governments are required to be able to apply flexible work patterns from two sides. That is flexible from the side of the work implementation, and flexible from the user side that in this case is the community.  Despite working from home, the state civil apparatus is required to be able to provide optimal performance. This research seeks to see the motivation influence of state civil apparatus on their performance either directly or through disciplinary variables. Quantitative design has been adopted for this study using survey questionnaires prepared based on the Likert Scale (strongly disagree -1 and 5 to strongly agree). The sample size consists of 100 state civil apparatuses and is processed using PLS. The results of this study concluded that direct motivation does not affect performance, but indirectly through discipline, motivation can influence a significant effect at the overall performance of civil apparatus of the state
Analisis Pengaruh Penggunaan Informasi Akuntansi dan Karakteristik Internal Pengusaha terhadap Produktifitas UMKM Bawono, Icuk Rangga; Arofah, Triani; Ubay, Berlian Muhammad S.

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.693 KB) | DOI: 10.31955/mea.v4i3.417

Abstract

This study aims to examines the effect of the use of accounting information and internal characteristics of entrepreneurs including accounting training, business scale and educational level toward productivity of SME’s. The use of accounting information and internal characteristics of entrepreneurs is measured by Likert scale and scale score. The sample of 94 respondents of SME entrepreneurs is selected from the population of all SME entrepreneurs in Banyumas Regency, using the quota sampling method. Analytical techniques use multiple regression to test the relationship between independent variables with dependent variables, after all all data has been valid and reliable through data quality test. The result of the test shows that business scale, educational level and accounting information use have significant influence to business productivity, while accountancy training variables have no significant influence to productivity of SME’s.
The Affecting of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Revenue Sharing Fund on Capital Expenditures in Central Java Prabowo, Sigit; Bawono, Icuk Rangga
JURNAL AKUNTANSI Volume 18, Nomor 2, November 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v18i2.8336

Abstract

The goal of this research is to figure out how region original revenue, general fund allocation, specific fund allocation, and the Revenue Sharing Fund affect capital spending Methods of saturation sampling, the population in this study was comprised of twenty-nine regencies and six cities in Central Java from 2016 to 2018. The data used in this study is secondary data gathered from the budget realization report of the Financial Supervisory Agency of Central Java Province. Multiple linear regression analysis is used in the analytical procedure. The Capital Expenditure is influenced by General Fund Allocation, Specific Fund Allocation, and Revenue-sharing Fund, although Region Original Revenue has no impact on the capital expenditure.
PENGAMATAN POTENSI DESA DI KECAMATAN RAWALO Bawono, Icuk Rangga; Naufalin, Rifda; Denta, Dimas Arya
Jurnal Abdikaryasakti Vol. 3 No. 2 (2023): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v3i2.17282

Abstract

Potensi desa mencakup semua sumber daya alam dan sumber daya manusia yang ada dan tersimpan di desa. Semua sumber daya ini dapat dimanfaatkan untuk memastikan kelangsungan dan perkembangan desa. Keberadaan Badan Usaha Milik Desa (BUM Desa) dan Badan Usaha Milik Desa Bersama (BUM Desa Bersama) secara nyata menunjukkan komitmen negara dalam memberikan otonomi yang lebih kuat kepada desa serta mendorong kemandirian desa. LPPM UNSOED diundang sebagai narasumber untuk mengetahui, mengidentifikasi, dan mendayagunakan potensi baik berupa sumber daya alam maupun sumber daya manusia yang ada di desa. Sampel diambil di wilayah Desa Sanggreman, Desa Tipar, Desa Pesawahan, Desa Banjarparakan, Desa Losari, Desa Sidamulih, Desa Menganti, Desa Rawalo, dan Desa Tambaknegara. Dalam proses tersebut, BUMDes di wilayah Kecamatan Rawalo menyajikan potensi desanya yang beragam. Mulai dari Desa Sanggreman yang memiliki goa cikedang yang disinyalir memiliki sungai bawah tanah, pemandangan alam, dan hasil produk UMKM. Lalu Desa Tipar dengan pemandangan alam, embung desa, dan penyediaan sumber air. Desa Pesawahan dengan wisata religi dan pemandangan alam berupa persawahan. Desa Banjarparakan dengan rest area, gedung serbaguna, pembuatan fasilitas olahraga, dan embung desa. Desa Losari dengan agrowisata, rest area, pengolahan limbah, dan pemanfaatan tanah kas desa. Desa Sidamulih dengan sumber airnya dan embung desa. Desa Menganti dengan produk UMKM, rest area, pemanfaatan tanah lapang, dan pupuk untuk pertanian. Desa Rawalo dengan TPST (Tempat Pengolahan Sampah Terpadu), pasar rawalo, dan pemandangan groundsill. Terakhir Desa Tambaknegara dengan pemandangan alam, kekayaan adat dan budaya yang masih kental di kalangan masyarakat serta erat hubungannya dengan religi, dan banyak masyarakat yang menjadi pelaku usaha dalam bidang perniagaan dan industri kreatif. Dari banyaknya potensi yang ada di wilayah Kecamatan Rawalo, yang sudah berjalan yaitu TPST dari Desa Rawalo. Untuk potensi yang lain sedang dalam proses rencana dan pembangunan.
Co-Authors -, Agus Sunarmo -, Indah Nuraeni -, Irianing Suparlinah Agus Suroso Ahmad Ali Anasti Dwi Martantya Kinasih Annafi, Reghina Azti Apriani Kartika Rahayu Arofah, Triani Denta, Dimas Arya Diah Setyorini Gunawan Dona Primasari, Dona Erwin Setyadi Firdaus, Anzar Alfat Hamid, Suhaila Abdul Hery Awan Susanto Ilmawan, Faiz Nuha Indah Nuraeni Indriyani, Riza Uyun Jajang Jajang Kuat Puji Prayitno Mangasih, Edwin Theo Margani Pinasti Maryani, Sri Mustafa, Rasyid Mei Nugroho, Isman Setyo Oman Rusmana Pramesti, Ria Adhi Rahayu, Apriani Kartika Ratno Purnomo Retno Supriyanti Ria Adhi Pramesti Rifda Naufalin Rini Widianingsih, Rini Rumpoko Wicaksono Setyadi, Erwin Sigit Prabowo Siti Maghfiroh Suhaila Abdul Hamid Sukirman Sukirman Sukirman Sukirman Sulasih Sulasih Sunarmo, Agus Suparlinah, Irianing Supriyanto Supriyanto Ubay, Berlian Muhammad S. Weni Novandari Wibowo, Rini Yuniarso, Gema Puja