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All Journal Journal of Economics, Business, & Accountancy Ventura Proceeding SENDI_U Jurnal Ilmiah Ekonomi Islam Jurnal ASET (Akuntansi Riset) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Riset Akuntansi Kontemporer Indonesian Journal of Islamic Business and Economics (IJIBE) Journal of Sustainable Tourism and Entrepreneurship Jurnal Manajemen Bisnis dan Keuangan Journal of Economic, Business and Engineering (JEBE) Jurnal Indonesia Sosial Teknologi Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Eko Suyono, Eko
Fakultas Ekonomi Unsoed Purwokerto
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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PERAN AUDIT EKTERNAL DALAM MEMAJUKAN USAHA KECIL DAN MENENGAH DI JAWA TENGAH: SEBUAH KAJIAN KONSEPTUAL Suyono, Eko; Rusmana, Oman; SE, Warsidi; Fathurokhman, Agus
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 (269.203 KB) | DOI: 10.32424/1.saap.2022.1.1.8015

Abstract

Small and Medium Enterprises (SMEs) are the backbone of the economy in most countries around the world, including Indonesia. In Central Java, until the end of the fourth Quarter of 2016, there were 115,751 units of SMEs contributing for 791,767 jobs. Some of the weaknesses of SMEs compared to large and modern businesses is the limited financial condition and difficulties faced when it will apply for funding to the bank. It is because SMEs generally are unable to present the financial statements in accordance with the accounting standards as one of lending criteria from the bank. To overcome the problem, the financial statement of SMEs should be audited by the independent auditors. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application. In another word, the audit for SMEs can be said as one of the ways to overcome the weakness of SMEs so that SMEs will become more bankable
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN EMKM DITINJAU DARI PENDEKATAN THEORY OF PLANNED BEHAVIOR Supriono, Supriono; Hartiyah, Sri; Suyono, Eko; Primasari, Dona; Praptapa, Agung; Lestari, Puji; Herwiyanti, Eliada
Journal of Economic, Business and Engineering (JEBE) Vol 5 No 2 (2024): April
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v5i2.7179

Abstract

Saat ini masih banyak pelaku UMKM yang belum melakukan pembukuan atas transaksi keuangannya dan belum menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). Terbatasnya kemampuan sumber daya manuasia di bidang akuntansi dan belum memahaminya proses menyusun laporan keuangan yang sesuai dengan standar akuntansi menjadi kendala bagi para pelaku UMKM. Di sisi lain, SAK EMKM sudah harus diimplementasikan per 1 Januari 2018. Tujuan penelitian ini adalah untuk menganalisis pengaruh faktor-faktor pelaku UMKM terhadap implementasi SAK EMKM ditinjau dari pendekatan theory of planned behavior. Sampel penelitian menggunakan purposive sampling method dengan jumlah 94 pelaku UKM, tersebar di 16 kecamatan di Kabupaten Purworejo. Teknik analisis data menggunakan regresi berganda, dan variabel mediasi dengan metode kausal step. Hasil penelitian ini menunjukkan bahwa sikap, norma subyektif dan persepsi pengendali perilaku berpengaruh terhadap minat untuk menyusun laporan keuangan berdasarkan SAK EMKM. Selanjutnya, minat penyusunan laporan keuangan berdasarkan SAK EMKM memediasi secara sempurna variabel sikap, norma subyektif dan persepsi pengendali perilaku terhadap implementasi penyusunan laporan keuangan berdasarkan SAK EMKM
Intellectual Capital di UMKM: Analisis Bibliometrik Artati, Dwi; Herwiyanti, Eliada; Lestari, Puji; Praptapa, Agung; Suyono, Eko; Kusuma, PDI
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i1.5893

Abstract

Perkembangan teknologi dan ilmu pengetahuan yang sangat cepat adalah tanda era globalisasi. Era globalisasi ditandai dengan persaingan ekonomi. Daya saing saat ini bergantung pada kemampuan usaha mikro, kecil, dan menengah (UMKM) dalam bidang teknologi dan ilmu pengetahuan. UMKM yang mampu bersaing selalu berupaya mencari strategi bersaing dan basis daya saing yang tepat untuk unggul. UMKM perlu menggunakan strategi pengelolaan pengetahuan untuk meningkatkan daya saing dengan implementasi pengelolaan Intellectual Capital. Artikel ini bertujuan untuk mengetahui dan memetakan penelitian yang membahas tentang Intellectual Capital di UMKM (MSMEs) dengan bibliometrik dalam periode pangamatan dari tahun 1998 sampai dengan tahun 2023. Data diperoleh dari database Scopus dengan kata kunci “Intellectual Capital AND MSMEs”. Dari pencarian dalam database scopus diperoleh sebanyak 285 artikel atau dokumen yang membahas tentang Intellectual Capital di UMKM. Metode yang digunakan yaitu analisis bibliometric, dengan menggunakan software R biblioshiny dan Microsoft excel. Hasil dari pemetaan ini menunjukkan bahwa dari waktu ke waktu publikasi meningkat. Sumber publikasi terbanyak berasal dari Journal of Intellectual Capital. Dokumen yang paling banyak dikutip adalah artikel karya Chen, Y. S. (2008). Sementara penulis yang paling banyak publikasi yaitu Khalique M. Dan topik yang sering dibahas adalah Knowledge – Management.
Family controlled firm, governance mechanisms and corporate performance: Evidence from Indonesia Suyono, Eko
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 1 (2016): April - July 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.528

Abstract

This study investigates, firstly, the influence of family-controlled firm on corporate performance, and secondly, the influences of corporate governance mechanisms including control variable on corporate performance in the companies listed on the Indonesian Stock Exchange. By using five years (2009-2013) company data, this study used Ordinary Least Square (OLS) regression to test the hypotheses. The results based on OLS, indicate that family controlled firms tend to have better performance than non Family controlled firms. Moreover, in regard to the link between governance variables and corporate performance, only managerial ownership exhibits a positive relation with corporate performance, for both proxies, i.e. Tobins Q and ROA. Yet, the rests of governance variables (i.e. institutional ownership, audit committee, board of directors and independent board of commissioners) do not confirm the relationship with corporate performance. These findings have significant policy implications for the government, regulatory bodies, companies and other stakeholders including the investors in Indonesia to shape and implement an optimal governance system that can improve corporate performance.
Technological innovation in Small and Medium Enterprises: A bibliometric analysis Budianto, Roni; Praptapa, Agung; Herwiyanti, Eliada; Puji, Puji; Suyono, Eko; Rusmana, Oman
Journal of Sustainable Tourism and Entrepreneurship Vol. 4 No. 1 (2022): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v4i1.1707

Abstract

Purpose: The objective of this study is to find out the development of SMEs in the digital era. Research Methodology:  The authors used the Scopus database and searched for articles containing keywords such as "technolog* innovation" AND smes OR "small and medium enterprises." The data were obtained from 1990 to 2023, with a total of 408 documents consisting of 295 articles, 20 book chapters, 67 conference papers, 8 conference reviews, 1 erratum, 1 note, 5 retracted documents, and 11 review documents. Results: The study found that the development of publications on technological innovation in SMEs experienced fluctuations, but tended to increase. The most productive source and the most impactful author were IEEE Transactions on Engineering and Management, and the majority of publications were conducted in collaboration with fellow authors from the same country. The most cited country was the United Kingdom, followed by Singapore and the United States. The topic that appeared most often in publications was related to technological innovation. Contributions: This study highlights the importance of technological innovation in SMEs and its impact on the economy.
Eksplorasi Tren Penelitian Cloud Accounting melalui Analisis Bibliometrik Mahardhika, Arya Samudra; Herwiyanti, Eliada; Lestari, Puji; Praptapa, Agung; Setyorini, Christina Tri; Suyono, Eko; Restianto, Yanuar Eko
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2081

Abstract

This research aims to understand the mapping and development of studies on cloud accounting by examining various articles from journals and proceedings. The method used in this research is qualitative with bibliometric analysis using R Studio and Biblioshiny. The data used consists of 100 articles published between 1994-2022, extracted from the Scopus database. The results indicate that the research cluster on this topic is very broad, but there are two relatively large clusters related to big data and cloud computing. There is a diverse distribution of author countries, with China being the most active in publishing articles, followed by Jordan, Turkey, the United States, and Bangladesh. Although this research provides valuable insights into the trends in cloud accounting research, limitations in data and methodology should be considered. However, overall, this study provides a comprehensive view of the development of cloud accounting research over the studied period.
PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL, INDEPENDENSI AUDITOR, KOMITMEN PROFESIONAL TERHADAP PERILAKU PENURUNAN KUALITAS AUDIT Nabilasari, Desfrita; Suyono, Eko; Pratiwi, Umi
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.2023.2.2.11268

Abstract

This study aims to determine the effect of time budget pressure, locus of control, auditor independence, and professional commitment on reduced audit quality behaviour. The population in this study are auditors who work at the public accounting firm in South Jakarta. The sampling technique uses convenience sampling. The final sample obtained was 100 auditors. Data collection method is done through a questionnaire using data analysis in the form of Multiple Regression Analysis on the SPSS . The result of this study indicate that: (1) Time Budget Pressure has a positive effect on Reduced Audit Quality Behaviour; (2) external locus of control has a positive effect on Reduced Audit Quality Behaviour; (3) Auditor Independence does not have a negative effect on Reduced Audit Quality Behaviour; (4) Professional Commitment does not have a negative effect on Reduced Audit Quality Behaviour.
Pengaruh Litersi Keuangan Dan Literasi Digital Terhadap Keberlanjutan Bisnis Pelaku Umkm Berbasis Syariah Maulana, M. Indra; Suyono, Eko
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10856

Abstract

UMKM merupakan salah satu pondasi untuk pertumbuhan perekonomian suatu negara. Sehingga perlu dilakukan untuk mempertahankan bisnis yang dijalankan oleh UMKM. Tujuan penelitian ini sendiri adalah untuk menguji pengaruh literasi keuangan dan literasi digital terhadap keberlanjutan bisnis UMKM. Keberlanjutan Bisnis yang sangat penting untuk UMKM agar bisnis yang dijalankan terus berjalan dan berkembang, konsep berkenlanjutan dimana sebuah usaha tetap ada atau berjalan pada masa yang akan mendatang dapat diukur melalui pertumbuhan keuangan, pertumbuhan dari strategi dan pertumbuhan struktural UMKM. Untuk Literasi Keuangan di ukur melalui indikator perencanaanm analisis, dan kontrol keuangan, pembukuan, pemahaman akan sumber pendanaan serta terminologi bisnis. Sedangkan untuk literasi digital diukur melalui beberap indikator seperti informasi dan literasi data, komunikasi dan kolaborasi, keamanan, dan kemampuan menggunakan teknologi yang ada saat ini. Pengumpulan data didalam penelitian ini menggunakan kuesioner yang disebarkan menggunakan google form. Sampel yang mengisi kuesioner dalam penelitian ini berjumlah 100 Pemilik dan Pengelola UMKM. Analisis yang digunakan dalam penelitian ini. Sektor yang mendominasi adalah sektor Perdagangan, manufaktur, dan jasa. Analisis data menggunakan Model persamaan struktural berbasis partial least square. Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan antara literasi keuangan terhadap keberlanjutan UMKM dan literasi digital memiliki pengaruh terhadap keberlanjutan bisnis UMKM berbasis Syariah. Temuan dari penelitian ini ialah bahwa dengan pemahaman literasi keuangan dan literasi digital yang baik diharapkan pemilik ataupun pengelola UMKM akan mampu membuat keputusan keuangan, manajemen yang tepat dan mampu bersaing dengan bisnis-bisnis lain untuk keberlanjutan bisnis yang dijalankan.
Factors Affecting The Implementation Of SAK EMKM In Restaurant Business At Banyumas Regency Denta, Dimas Arya; Suyono, Eko; Widianingsih, Rini
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 5 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i5.618

Abstract

This research is quantitative research in the restaurant business at Banyumas Regency. This research takes the title "Factors Affecting the Implementation of SAK EMKM in Restaurant Business at Banyumas Regency". The purpose of this research was to determine the implementation of SAK EMKM in the restaurant business at Banyumas Regency. Retrieval of data used in this research through a survey approach. The respondents in this research were business actors/employees. The data used was primary data in the form of result data from the questionnaires distributed and secondary data in the form of data on the number of restaurants in Banyumas Regency which came from the Badan Pusat Statistik Jawa Tengah. For data analysis using descriptive analysis, classic assumption test, and hypothesis test. The results of this research indicate that accounting socialization has a significant positive effect on the implementation of SAK EMKM in business restaurants at Banyumas Regency, while business scale and accounting knowledge have a significant negative effect on the implementation of SAK EMKM in business restaurants at Banyumas Regency
FACTORS INFLUENCING THE INTEGRITY OF FINANCIAL STATEMENTS Irianto, Bambang; Suyono, Eko; Imeri, Amir
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.32712

Abstract

The conflicting findings on factors affecting the integrity of financial reports from previous studies served as the main problem of this study. Therefore, it aims at examining the impact of corporate governance mechanisms (i.e., institutional ownership, managerial ownership, independent commissioners, and audit committee), auditor industry specialist, and firm size on the integrity of financial statements, with COVID-19 as a control variable. Using purposive sampling and selecting a total of 74 manufacturing companies (i.e., 518 observations over seven years from 2018 to 2024), the findings showed that institutional ownership, managerial ownership, independent commissioners, and COVID-19 did not influence the integrity of financial statements. On the other hand, the auditor industry specialist, the audit committee, and firm size had a favorable impact on the integrity of financial statements. The practical implication of these findings was that company management should prioritize the use of industry-specialized auditors and enhance the role of the audit committee in overseeing financial reporting.
Co-Authors Arif Sapta Yuniarto Arintoko Arintoko, Arintoko Artati, Dwi Bambang Agus Pramuka Bambang Irianto Budianto, Roni Cahyono, Efri Christina Tri Setyorini Denta, Dimas Arya Dewi Susilowati Dona Primasari, Dona Eliada Herwiyanti Fathurokhman, Agus Hartiyah, Sri Imeri, Amir Kusuma, PDI Lamdora, Raden Agil Mahardhika, Arya Samudra Maulana, M. Indra Nabilasari, Desfrita Oman Rusmana Praptapa, Agung Prastyawati, Rani PUJI LESTARI Puji, Puji Rini Widianingsih, Rini SE, Warsidi Sugiarto S Sunarmo, Agus Supriono Supriono Umi Pratiwi, Umi Utami, Indah Setia Yanuar E. Restianto