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All Journal SAINS MEDIKA : JURNAL KEDOKTERAN DAN KESEHATAN Edu Elektrika Journal Journal of Development Research Teras Jurnal Jurnal Akta AGREGAT Journal of Accounting Science SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Ilmiah Professional Indonesia JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI JURNAL AKUNTANSI Jurnal Jejaring Matematika dan Sains Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Buletin Penelitian Tanaman Rempah dan Obat Jurnal Darma Agung BALANGA: Jurnal Pendidikan Teknologi dan Kejuruan Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Ekonomi Bisnis Dan Industri (EBI) These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan PARENTAS: Jurnal Mahasiswa Pendidikan Teknologi dan Kejuruan Medikonis International Journal of Humanities Education and Social Sciences Journal of Comprehensive Science Reformasi Hukum Trisakti Jurnal Akuntansi, Manajemen dan Perbankan Syariah Journal of Artificial Intelligence and Digital Business Jurnal Riset Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Ekobisman : Jurnal Ekonomi Bisnis Manajemen Amicus Curiae Kalao’s Maritime Journal
Adi Wiratno, Adi
Fakultas Ekonomi Unsoed Purwokerto
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ANALISIS TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM SIDA MEGAR CILACAP Fatih, Faiz Al; Zaidan, Naufal Ali; Wiratno, Adi
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.2024.3.2.14359

Abstract

This study aims to evaluate the health level of Koperasi Simpan Pinjam Sida Megar in Cilacap Regency during the 2021-2023 period. The assessment is based on the indicators stipulated in Regulation No. 20/Per/M.KUKM/XI/2008 by the Ministry of Cooperatives and SMEs, which include aspects of capital, asset quality, management, efficiency, liquidity, independence, and cooperative identity. The data used are financial statements of the cooperative, and a descriptive quantitative analysis was employed to generate evaluation scores. The results indicate that the cooperative achieved a fairly healthy status for most indicators but faced challenges in liquidity, independence, and member participation. These findings provide important insights for cooperative managers to improve performance and operational sustainability.should inform the readers briefly about the manuscript’s purpose, methods, findings, and values.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN PEMILIK RESTORAN, RUMAH MAKAN, DAN KAFE DI KOTA MALANG DALAM MEMBAYAR PAJAK RESTORAN Rio Pradana, Priananda Sanditya; Purwati, Atiek Sri; Wiratno, adi
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 1 (2022): 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 | Full PDF (427.799 KB) | DOI: 10.32424/1.saap.2022.1.1.8017

Abstract

Penelitian ini merupakan survei yang dilakukan terhadap para pemilik usaha restoran, rumah makan, dan kafe di kota Malang. Judul dari penelitian ini adalah “Analisis Faktor- Faktor yang Memengaruhi Kepatuhan Pemilik Restoran, Rumah Makan, dan Kafe di Malang dalam Membayar Pajak Restoran”. Penelitian ini bertujan untuk mengetahui faktor-faktor yang berpengaruh dan faktor yang dominan berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak restoran. Pengambilan sampel menggunakan simple random sampling dengan metode Slovin. Dari hasil perhitungan didapatkan jumlah sampel sebesar 86 responden. Alat analisis dalam penelitian ini adalah analisis faktor yang digunakan untuk melihat faktor-faktor yang dominan dalam memengaruhi kepatuhan wajib pajak dalam membayar pajak restoran. Hasil penelitian ini menunjukkan bahwa terdapat dua faktor yang memengaruhi kepatuhan pemilik restoran, rumah makan, dan kafe di kota Malang dalam membayar pajak restoran yaitu kualitas pelayanan terhadap wajib pajak dan tingkat kepercayaan terhadap sistem pemerintahan dan hukum
Evaluasi Kesehatan pada Aspek Kinerja Keuangan Koperasi Simpan Pinjam Bumdesma Kembar Sejahtera MIRANTHI, NAMIRA PUTRI; NAJMUDDIN, MOHAMMAD ILHAM; WIRATNO, ADI; -, IRIANING SUPARLINAH
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.2025.4.1.14149

Abstract

This study evaluates the health of the financial performance aspects of the BUMDesma “Kembar Sejahtera” Saving and Loan Cooperative (KSP) for the year 2023. Using a descriptive quantitative approach, the analysis was based on the technical guidelines outlined in the Technical Guidelines of the Deputy for Cooperatives No. 15 of 2021, focusing on key financial performance aspects such as profitability, financial management, and financial sustainability. The findings show that the cooperative is classified as “healthy” with an overall score of 83.33. However, certain aspects, including asset profitability and asset growth, were categorized as “less healthy”, indicating the need for improved asset utilization and better growth strategies.
Pengaruh Leverage, Volume Perdagangan, Ukuran Perusahaan, Profitabilitas, Earning Volatility Terhadap Volatilitas Harga Saham Ardiansah, Mochamad Ardien; Sugiarto, Sugiarto; Wiratno, Adi; Farida, Yusriyati Nur
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.2025.4.1.16438

Abstract

This research aims to analyze and understand the impact of Leverage, stock trading volume, firm size, profitability, and Earning Volatility on stock price volatility. The population of this study consists of technology sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. This research bases its study on the signalling theory. The population of this study consists of technology sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. A total of 63 company data were selected using the purposive sampling method. The data analysis techniques used are descriptive statistical analysis, panel data regression analysis, classical asssumption test, and hypothesis testing with the help of Eviews 12 software. The research results indicate that: (1) Leverage does not affect stock price volatility, (2) Stock trading volume has a positive and significant effect on stock price volatility, (3) Firm size does not affect stock price volatility, (4) Profitability does not affect stock price volatility, and (5) Earning Volatility has a negative and significant effect on stock price volatility.
The Effectiveness of CIRC in Teaching Reading on Descriptive Text for Vocational High School Students Wiratno, Wiratno; Huda, M. Alimul
Journal of Development Research Vol. 9 No. 1 (2025): Volume 9, Number 1, May 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/jdr.v9i1.434

Abstract

This research investigates whether students instructed using the Cooperative Integrated Reading and Composition (CIRC) method achieve higher reading proficiency compared to those taught with the Grammar Translation Method (GTM). The study focuses on second-year students and employs a non-randomized pretest-posttest design within a quantitative research framework. Two groups serve as the experimental subjects. Data analysis is conducted using ANCOVA. Findings indicate that students taught with the CIRC method have an estimated marginal mean score of 73.587, while those taught with GTM have a score of 69.133. This suggests that the CIRC method leads to superior reading achievement. Based on these results, it is recommended that educators adopt the CIRC method to enhance reading skills.
Future Direction of Binding Sale-Purchase Agreements as Tax Objects for Land and Building Rights Acquisition Keumala, Dinda; Probondaru, Ignatius Pradipa; Setiawati, Anda; Arsawan, I Gede Yudi; Wiratno, Wiratno
JURNAL AKTA Vol 12, No 2 (2025): June 2025
Publisher : Program Magister (S2) Kenotariatan, Fakultas Hukum, Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/akta.v12i2.44247

Abstract

A Binding Sale and Purchase Agreement is a preliminary agreement made by parties before a Notary before the execution of a Sale and Purchase Deed before the Land Deed Official. This study examines the existence of a binding sale and purchase agreement regulation as the object of the Levy on Acquisition of Land and Building Rights payment, it identifies the factors causing inconsistencies in the normative regulation of A Binding Sale and Purchase Agreement transaction as the Levy on Acquisition of Land and Building Rights objects. The findings show that there are inconsistencies between the provisions stipulated in Law No. 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and Government Regulation No. 35 of 2023 concerning General Provisions for Regional Taxes and Regional Levies regarding the timing and object of the Levy on Acquisition of Land and Building Rights payment. Specifically, Article 49 letter a of Law No. 1 of 2022 determines that the Levy on Acquisition of Land and Building Rights is due at the signing of the binding Sale and Purchase Agreement, while Article 18 paragraph (3) of Government Regulation No. 35 of 2023 stipulates different conditions, leading to regulatory disharmony.
SISTEM KERJA APARATUR SIPIL NEGARA DI KESATUAN BRIGIF MEKANIS SATU PENGAMAN IBU KOTA/JAYA SAKTI SELAMA PANDEMI COVID-19: The Work System of the State Civil Apparatus in the Brigif Mekanis Satu Pengaman Ibu Kota/Jaya Sakti During the COVID-19 Pandemic Indra Yudha Pratama; Wiratno
AMICUS CURIAE Vol. 2 No. 3 (2025): Amicus Curiae
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/amicus.v2i3.24014

Abstract

The COVID-19 pandemic has brought major changes to people's lives, including its impact on the work system. Various policies are implemented as an effort to adjust the work system during the COVID-19 pandemic. In connection with this, this study aims to identify whether the implementation of the latest work system of the State Civil Apparatus (ASN) during the Enforcement of Restrictions on Community Activities (PPKM) in the Brigif Mekanis 1 Safety of the Capital / Jaya Sakti Unit is in accordance with the applicable laws and regulations, and to find out the obstacles faced. This research uses a normative juridical method with a descriptive approach, which is sourced from primary and secondary data, and data collection is carried out through literature study. The results showed that the determination of the latest work system of ASN in the Brigif Mekanis 1 Safety of the Capital / Jaya Sakti Unit during PPKM set a maximum office attendance of 50%. In addition, the obstacles that arise related to the implementation of the new work system during PPKM are not significantly felt.
KEWENANGAN DPRD KOTA BEKASI MELAKSANAKAN FUNGSI PENGAWASAN TERHADAP PENGELOLAAN APBD KOTA BEKASI Bimo Aryo Alvi Syahrin; Wiratno, Wiratno
Reformasi Hukum Trisakti Vol 5 No 3 (2023): Reformasi Hukum Trisakti
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/refor.v5i3.16458

Abstract

The DPRD's ability to manage and balance administrative authority is reflected in three functions: legislation, budgeting and supervision, as stipulated in Law Number 23 of 2014 concerning Regional Government. The problem is whether the implementation of the authority of the Bekasi City DPRD in carrying out the supervisory function of the management of the APBD in Bekasi City for 2020-2021 is in accordance with Law No. 23 of 2014 and what are the obstacles faced by the Bekasi City DPRD in carrying out the supervisory function of APBD management and DPRD efforts to overcome these obstacles. The research uses normative methods. The nature of this research is descriptive analytical, qualitative way. The results of this research and discussion refer to Law Number 23 of 2014 concerning Regional Government by describing the supervisory function of the Bekasi City DPRD on APBD management. Based on interviews and government agency performance reports, the DPRD has carried out a supervisory function in accordance with article 154 of law number 23 of 2014 concerning Regional Government. The conclusion of the study is that the Bekasi City DPRD still has to improve its performance by continuing to update the program in carrying out the oversight function.
KEWENANGAN BUPATI DALAM PEMBANGUNAN INFRASTRUKTUR (STUDI PENELITIAN PEMBANGUNAN JALAN DESA SUNGAI PINANG II, KABUPATEN OGAN ILIR, SUMATERA SELATAN) Grace Garatama M; Wiratno
Reformasi Hukum Trisakti Vol 5 No 4 (2023): Reformasi Hukum Trisakti
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/refor.v5i4.18589

Abstract

The development of road infrastructure supports the economic and social development of a region. This research raises the problem of how the Regent's authority is implemented in carrying out the construction of the Sungai Pinang II village road infrastructure in Ogan Ilir Regency in 2016-2021 and what obstacles the Regent experienced in carrying out the construction of the Sungai Pinang II village road infrastructure in Ogan Ilir Regency in 2016-2021 and what is the solution. The research method is normative research and regulatory approach. The results and discussion are that the implementation of the Regent's authority in implementing the construction of Sungai Pinang II village road infrastructure in Ogan Ilir Regency for 2016-2021 as regulated and in Regional Regulation Number 4 of 2021 concerning RPJMD for Ogan Ilir Regency for 2021-2026 has not been realized completely and perfectly.  The obstacles experienced by the Regent in road construction in Ogan Ilir Regency are related to limited financial capacity and limited characteristics of regional expenditure allocations. The conclusion of this research is that the Regent of Ogan Ilir, through his authority to carry out development based on the RPJMD, has not been able to realize and overcome road construction obstacles properly.
TINJAUAN YURIDIS IMPLEMENTASI UNDANG-UNDANG NOMOR 11 TAHUN 2020 TENTANG CIPTA KERJA DALAM PERJANJIAN KERJA (STUDI PENELITIAN PT AGRICON PUTRA CITRA OPTIMA): Farida Mukhlisah; Wiratno
Reformasi Hukum Trisakti Vol 5 No 4 (2023): Reformasi Hukum Trisakti
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/refor.v5i4.18697

Abstract

Law Number 11 of 2020 concerning Job Creation changes several provisions regarding employment which were previously regulated in Law Number 13 of 2003 concerning Employment (“UU Ketenagakerjaan”). The problems in this research include: 1) What are the work agreement procedures made between PT Agricon Putra Citra Optima and workers who work at the company? 2) Is the agreement at PT Agricon Putra Citra Optima in accordance with Law Number 11 of 2020 concerning Job Creation? The research method used is normative juridical research with legal material collection techniques using literature studies and interviews. The research results show that the procedure for making a certain time work agreement made by PT Agricon Putra Citra Optima with workers who work for the company has been made in accordance with the provisions. However, the specific time work agreement made by PT Agricon Putra Citra Optima with its workforce contained errors regarding the type of work agreed to in the work agreement. This is because the work that must be done by workers is not included in the work criteria for which a fixed-term work agreement can be made according to the provisions contained in Law Number 11 of 2020.
Co-Authors , Alen Setiawan -, Irianing Suparlinah ., Carmidah ., Carmidah Abdul Azis Adhelia Desi Prawestri Alamsyah, Richard Andrea Maraya Salsabila Aprilia, Dwiani Nursasi Ardiansah, Mochamad Ardien Arief, Imam Raditia Zabbar Ariyadi, Firal Arruum, Cintia Atiek Sri Purwati Bimo Aryo Alvi Syahrin Bosin Prabowo Bryan Akmal Cassiophea, Lola DARMANSYAH . Debora Dendy Yuli Setiawan desy wulandari Dinda Keumala Dr, Darmansyah Erna Ridawati, Erna Evani, Elsa Saphira Farhan Aryatama Farida Mukhlisah Fatih, Faiz Al Fitriana, Desi Amanatul Fitriyah, Rizky Frans Putra Ganesa Gautama, Danar Ariangga Windra Grace Garatama M Hartako, Henra Hatmoko, Haryo Wahyu Hefiana, Fera Henra Hartako Hikmawati, Ningsih Huda, M. Alimul I Gede Yudi Arsawan I Wayan Laba Ignatius Pradipa Probondaru Ikhlasillah, Muhammad Indra Yudha Pratama Izzati Amperaningrum, Izzati Januar Mampe Maradona Panjaitan jeki JMV, Mulyadi Karelius, Karelius Karunia, Dian Kasih, Veilla Anggoro Khaerunnisa, Indar Khoiriah Khoiriah, Khoiriah Kurniasari, Wulan Kusuma Wiguna, Muhamad Wisnu Laeli Budiarti Lailiyah, Makhrurotul Lazuardi K, Prasetia Lola Cassiophea Mahardhika, Made Bellisky Mazya, Khairunnisa MIRANTHI, NAMIRA PUTRI Molide Rizal, Molide Muhammad Akrom Fahmi Muhammad Yusuf Muharom, Eko Agus Mulhuda, M. Ali Murdam NAJMUDDIN, MOHAMMAD ILHAM Negina Kencono Putri Nunung Nurjanah Nurfaizah, Izah Nuristiyanti, Nia Nurlia, Ratna Nurmalitasari, Fahmi Nursasi Aprilia, Dwiani Okta Meilawaty Oktaviana, Amelita Pandiangan, Pantur Pasaribu, Naomi Perkasa, Petrisly Permanasuri, Ni Putu Diah Agustin Permata Ulfah, Permata Purnawan, Eldy Indra Putu Deny Darmawan Qotrunnada, Sausan Syifa Qotrunnada, Sausan Syifa Rafly Tri Adi Ramadhani, Bella Mirtha Ramadhani, Wanda Putri Regina Zetia Renna Jessica Sihombing Revianti Coenraad, Revianti Rido Rido, Rido Rio Pradana, Priananda Sanditya Riska Ovany Samuel Layang Sanupir Kalaeau Setiawati, Anda Sholihah, Siti Mar'atush Sitinjak, Tarita Aprilani Su'Daa, Saniyya Nabila Sugiarto S Supeno, Saras Supeno, Saras Suyanto Suyanto Tarjunajah, Tarjunajah Taufiqurrachman Nasihun Thathit Suprayogi Umi Pratiwi, Umi Victory, Haura Ayu Wahyu Ningsih Wiyogo Yusriyati Nur Farida Zaidan, Naufal Ali