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All Journal IQTISHADIA Jurnal Manajemen Dayasaing Benefit: Jurnal Manajemen dan Bisnis Jurnal Akuntansi dan Pajak AKTSAR: Jurnal Akuntansi Syariah International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Ilmiah Keuangan Akuntansi Bisnis
Suhesti Ningsih, Suhesti
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Comparative Kinerja Keuangan pada KPPN Surakarta Tahun 2022-2023 Sriprasetyo, Aulia Mayang; Ningsih, Suhesti
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14638

Abstract

financial performance indicates how successfully a firm has implemented sound financial management practices. In order to gather sufficient information about financial performance and set future planning goals, financial statement can be analyzed in order to evaluate financial performance. Through comparative research, the financial performance of KPPN Surakarta in 2022 and 2023 is to be ascertained in this study. Comparative analysis is the method of analysis that is employed. Secondary data is used in research, and a sort of descriptive research methodology is employed. The researcher obtained data in the form of cash flow statements and balance sheet reports at the KPPN Surakarta level for two periods from 2022 to 2023. According to the analysis, there has been a notable growth in KPPN Surakarta’s overall financial performance between 2022 and 2023, particularly in grant income. This indicates that flow of money within KPPN Surakarta’s purview is growing
PEMBERDAYAAN UMKM DENGAN MENINGKATKAN LITERASI LAPORAN KEUANGAN DESA GUMPANG Dewi, Maya Widyana; Ningsih, Suhesti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i1.16590

Abstract

Program ini dilaksanakan dengan tujuan untuk meningkatkan literasi laporan keuangan dan memajukan sumber daya manusia Desa Gumpang dengan memberikan sosialisasi sekaligus memberikan edukasi terkait dengan penanganan dan pencegahan adanya ketidaksesuaian laporan keuangan di setiap UMKM. Target utama  dari  program  Pengabdian  Kepada  Masyarakat  ini  adalah  masyarakat  atau  warga  di wilayah Desa Gumpang, dengan pertimbangan bahwa mayoritas masyarakat di Desa Gumpang bekerja sebagai petani serta wirausaha kecil yang didirikan disetiap rumah masing- masing. Kegiatan PKM ini dilaksanakan oleh Tim Pengabdian Kepada Masyarakat (PKM) untuk  memberikan wawasan atau edukasi kepada masyarakat mengenai beberapa hal dalam menangani adanya ketidaksesuaian laporan keuangan di setiap UMKM. Metode pelaksanaan PKM ini berupa sosialisasi dan edukasi melalui kegiatan sosialisasi. Pelatihan dan pendampingan. Hasil dari kegiatan pengabdian kepada masyarakat ini adalah UMKM di desa Gumpang sudah mulai mempelajari laporan keuangan sederhana di UMKM dan mulai menerapkan pembuatan laporan keuangan sederhana tersebut didalam usahanya Abstract This program is implemented with the aim of increasing financial reporting literacy and advancing human resources in Gumpang Village by providing socialization as well as providing education related to handling and preventing financial reporting discrepancies in each UMKM. The main target of this Community Service program is the community or residents in the Gumpang Village area, considering that the majority of people in Gumpang Village work as farmers and small entrepreneurs established in each of their respective homes. This PKM activity is carried out by the Community Service Team (PKM) to provide insight or education to the community regarding several things in handling financial reporting discrepancies in each UMKM. The method of implementing this PKM is in the form of socialization and education through socialization activities. Training and mentoring. The results of this community service activity are that UMKM in Gumpang Village have started to study simple financial reports in UMKM and have started to implement the creation of simple financial reports in their businesses. Kata kunci: Laporan Keuangan, Sumber Daya Manusia,UMKM.
PENGINDRAAN KAPITAL INTENSITAS, ARUS KAS, DAN TINGKAT AKTIVITAS DALAM MEMPREDIKSI KESULITAN KEUANGAN Rahmadetta, Diva Tirta Nirwana; Sari, Shinta Permata; Ningsih, Suhesti
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

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Abstract

Financial difficulties are an early symptom before bankruptcy occurs. Almost all companies in Indonesia avoid this condition by anticipating this symptom within and outside the company. This research aims to determine the effect of capital intensity, cash flow, and activity on financial distress in non-cyclical consumer sector companies for the 2020-2022 period. This research is a type of quantitative research using secondary data, namely the company’s audited financial statement that present in the annual report. The sampling technique used is a purposive sampling technique with a sample size of 119 data during 2020-2022 period. The data analysis used in this research is multiple linier regression analysis. The research result show that cash flow and activity influence financial distress. Meanwhile, capital intensity has no effect on financial distress.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Terhadap Kemiskinan Dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening di Jawa Tengah Tahun 2019-2022 Rahmasari, Adelia Putri; Dewi, Maya Widyana; Ningsih, Suhesti
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

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Abstract

This research aims to determine the effect of local revenue, general allocation funds and special allocation funds on poverty with economic growth as an intervening variable in central java province. Poverty is the dependent variable of this research, and local revenue, general allocation funds, and special allocation funds are the independent variables of this research. This study involved 35 districts/cities in central java province from 2019 to 2022, and used a purposive sampling method. This research uses secondary data from the APBD Realization Report from the Financial Audit Agency and the Central Java Province Central Statistics Agency. Path analysis was performed using IBM SPSS Statistics. Results from research. The research results show that local revenue, general allocation funds, special allocation funds influence poverty and economic growth, while regional revenue, general allocation funds and special allocation funds influence poverty through economic growth. However, local revenue, general allocation funds, special allocation funds do not affect poverty through economic growth. Keywords : special allocation funds, general allocation funds, poverty, local revenue, economic growth
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA KANTOR PDAM KAB. BANTUL Pradipta, Rahadian Nova; Ningsih, Suhesti; Ma'ruf, Muhammad Hasan
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17773

Abstract

This study aims to analyze the influence of information technology utilization and human resource competence on the quality of financial statements at the Regional Water Company (PDAM) Office of Bantul Regency. The research is motivated by the crucial role of transparent, accountable, and reliable financial reporting in supporting accountability and public services, especially within regional government-owned enterprises (BUMD) such as PDAM. A quantitative approach was employed, using surveys of employees involved in the financial reporting process. The results indicate that the use of information technology has a significant positive effect on the quality of financial statements, particularly in accelerating reporting processes, increasing data accuracy, and minimizing errors. Furthermore, human resource competence also has a significant impact, where technical accounting knowledge, analytical skills, and employee integrity are key factors in producing high-quality financial reports. The study recommends ongoing training, improved information technology infrastructure, and strengthened inter-unit coordination to achieve better financial governance at PDAM Bantul.
Pengaruh Ukuran Perusahaan, Pertumbuhan Aset Dan Pertumbuhan Penjualan Terhadap Stuktur Modal Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Musyayada, Afina Zahida; Rukmini; Ningsih, Suhesti
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.123

Abstract

This study aims to analyze the effect of firm size, asset growth, and sales growth on capital structure in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. The research population consisted of 30 companies, from which 20 firms were selected as samples using purposive sampling. Data were obtained from annual financial reports and analyzed using multiple linear regression with classical assumption tests, t-test, F-test, and the coefficient of determination. The results show that firm size and sales growth have a significant positive effect on capital structure, while asset growth has no significant effect. These findings support the trade-off theory, which explains that larger firms have easier access to external financing, and the pecking order theory, which suggests that sales growth increases the need for external funding. The implication of this study is that healthcare companies should consider firm size and sales performance when making capital structure decisions.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi SAK ETAP, Dan Pelatihan Penyusunan Laporan Keuangan Terhadap Kualitas Laporan Keuangan BUMDes : Studi Kasus BUMDes Se-Kecamatan Bendosari Amin, Reggy Aditya; Ningsih, Suhesti; Pravasanti, Yuwita Ariessa
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.125

Abstract

This study aims to analyze the influence of education level, understanding of SAK ETAP accounting standards, and training in financial report preparation on the quality of Village-Owned Enterprises (BUMDes) financial reports in Bendosari District. The research employs a quantitative approach with a population consisting of all staff and members of BUMDes. A purposive sampling technique was applied, resulting in 80 respondents from 10 BUMDes. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 23. Hypotheses were tested using the t-test, F-test, and the coefficient of determination (R²). The findings reveal that education level, understanding of SAK ETAP accounting, and financial reporting training have a positive and significant effect on the quality of BUMDes financial reports. This study highlights the importance of strengthening human resource competencies in BUMDes through education, adherence to accounting standards, and continuous training programs to enhance accountability and financial transparency at the village level.
Pengaruh Sistem Pengendalian Internal, New Public Management, Kompetensi, dan Moralitas Individu terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa Di Kecamatan Wonosari, Kabupaten Klaten Hati, Deliana Permata; Ningsih, Suhesti; Ma’ruf, M. Hasan
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.126

Abstract

This study aims to examine the effect of internal control systems, new public management, competence, and individual morality on fraud prevention in village financial management. A quantitative approach was employed, with primary data collected through questionnaires distributed to village officials in 18 villages in Wonosari District, Klaten Regency. A total of 52 respondents were selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS 23. The findings reveal that internal control systems and individual morality have no significant effect on fraud prevention. In contrast, new public management and competence show a positive and significant influence on fraud prevention. These results highlight the crucial role of adopting modern public management principles and enhancing the competence of village officials in strengthening accountability and preventing fraud in local financial governance
Pengaruh Good Corporate Governance, Ukuran Perusahaan Dan Leverage Terhadap Kinerja Keuangan : Studi kasus Perusahaan Manufaktur sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2022 Kholifah, Rofiu Nur; Kristiyanti, LMS; Ningsih, Suhesti
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.127

Abstract

This study aims to examine the effect of good corporate governance (GCG), firm size, and leverage on financial performance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. A quantitative approach was applied with purposive sampling, resulting in 29 companies and 87 firm-year observations. Secondary data were collected from annual reports published on the IDX website. Data were analyzed using multiple linear regression with SPSS 25. The findings reveal that GCG, measured by the board of directors, board of commissioners, and audit committee, does not significantly affect financial performance. In contrast, firm size, proxied by the natural logarithm of total assets, and leverage, proxied by the debt-to-equity ratio (DER), have a positive and significant impact on financial performance measured by return on assets (ROA). These results suggest that larger firm size and effective leverage management contribute to better financial performance, while GCG practices during the study period have not shown substantial influence.
Faktor-Faktor Yang Mempengaruhi Pengalokasian Belanja Modal Dengan Luas Wilayah Sebagai Variabel Moderating (Studi Empiris Pada Kabupaten dan Kota Provinsi Jawa Tengah Tahun 2018-2022) Fitri Wardani, Ananda Tiara; Pravasanti, Yuwita Ariessa; Ningsih, Suhesti
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.143

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap pengalokasian belanja modal dan pengaruh luas wilayah sebagai variabel moderating. Jenis penelitian ini termasuk penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari Laporan Realisasi Anggaran Jawa Tengah, Badan Pusat Statistik dan Dirjen Perimbangan Keuangan Kementrian Keuangan. Populasi yang digunakan adalah seluruh Kabupaten/Kota di Provinsi Jawa Tengah dengan 35 Kabuaten/Kota dari tahun 2018- 2022. Kurun waktu penelitian selama 5 tahun sehingga sampel dalam penelitian ini berjumlah 35 x 5 = 175. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, Moderate Regression Analysis (MRA) serta pengujian hipotesis. Hasil dari penelitian ini menunjukkan bahwa pajak daerah dan retribusi daerah berpengaruh terhadap pengalokasian belanja modal. Sedangkan, Dana Alokasi Umum dan Dana Alokasi Khusus tidak berpengaruh terhadap pengalokasian belanja modal serta luas wilayah tidak mampu memoderasi pendapatan daerah dari pajak, retribusi, Dana Alokasi Umum dan Dana Alokasi Khusus terhadap belanja modal.
Co-Authors Aisah, Tutik Akromah, Hafizah Wa Amin, Reggy Aditya Diana Novita Sari, Diana Novita Dodik Jatmika Dwi Septiyani Eko Prasetyo, Dimas Faradila Pratiwi, Natasya Eka Fitri Wardani, Ananda Tiara Hati, Deliana Permata Hidayatullah, Andifa Rozaq Indra Lila Kusuma, Indra Lila Kholifah, Rofiu Nur LMS Kristiyanti, LMS Ma'ruf, Muh Hasan Ma'ruf, Muhammad Hasan Maya Widyana Dewi Ma’ruf, M. Hasan Musyayada, Afina Zahida Ningrum, Mutiara Asri Novianti, Laras Dwi Nurcahyani, Mariska Bening Paidi Paidi Pradipta, Rahadian Nova Rahmadetta, Diva Tirta Nirwana Rahmasari, Adelia Putri Rukmin Rukmini Rukmini Rukmini Shinta Permata Sari Sriprasetyo, Aulia Mayang Sugiyani, Fitria Tira Nur Fitria, Tira Nur Wikan Budi Utami Yuwita Ariessa Pravasanti, Yuwita Ariessa Zania, Rosse Firli