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The Effect Of Bumdes Governance On Village Economic Independence: A Case Study Of Bumdes Dadirejo In Bandungrejo Village Devi Ratna Sari; Nur Siyami; Rusmiyatun Rusmiyatun
International Journal of Economics, Commerce, and Management Vol. 2 No. 4 (2025): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i4.1024

Abstract

This study aims to explore the impact of Village-Owned Enterprise (BUMDes) governance on village economic independence, with a case study in BUMDes Dadirejo, Bandungrejo Village, Bayan District, Purworejo Regency. The focus of this study is to determine the extent to which good governance principles can encourage increased village economic independence, particularly in terms of increasing Locally-Owned Income (PADes) and empowering village communities. This study uses a quantitative descriptive-verification approach, involving 60 respondents consisting of village officials, BUMDes managers, and community representatives. Data collected through questionnaires, interviews, and documentation were analyzed using validity, reliability, correlation, and regression tests using SPSS. The results show that good BUMDes governance has a positive and significant influence on village economic independence. The application of the principles of transparency, accountability, participation, responsibility, and institutional independence in BUMDes contributes to increasing local economic capacity and community participation in village development. These findings confirm that BUMDes management based on the principles of good governance can be a major catalyst in achieving sustainable rural development and improving the welfare of village communities.
The Implementation of Digital Accounting and Its Impact on Business Performance at the Bayan District MSME Forum Tri Nurjanah; Nur Siyami; Rusmiyatun Rusmiyatun
International Journal of Economics, Commerce, and Management Vol. 2 No. 4 (2025): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i4.1025

Abstract

This study aims to analyze the influence of the implementation of an integrated digital accounting system on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Bayan District. Design/Methodology/Approach: This study uses a quantitative approach, data is collected through a structured questionnaire distributed to 75 MSME actors. The data analysis techniques used include validity and reliability tests, simple correlation tests, simple linear regression, determination tests and t. The results of the study show that the application of digital accounting systems has a positive and significant effect on business performance Information quality is not able to mediate the relationship between the influence of digital accounting use on business performance in MSME actors. The results of this study empirically conclude that the use of digital accounting has a positive and significant effect on business performance in MSME actors, which means that the better the use of digital accounting carried out by MSME actors, the more likely it is to improve business performance in MSMEs.
Management capacity building and digital market access expansion strategy for BUMDes clustering optimization Rusmiyatun, Rusmiyatun; Arini, Anes; Febriani, Siska; Hafizhuddin, Abid; Tri W, Talita Erina
Community Empowerment Vol 10 No 11 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.14912

Abstract

BUMDes Dadirejo possesses significant economic potential through its four business units, yet its development is hindered by limited marketing access and low human resource capacity in financial management. This community service project aims to elevate the BUMDes clustering status from the "developing" (berkembang) category to "independent" (mandiri) through workshops and continuous mentoring. The interventions include digital marketing management training (Instagram and TikTok), e-catalog registration for market expansion, and the standardization of financial reports, covering balance sheets, income statements, statements of changes in equity, and cash flow statements. Results show that the BUMDes management achieved an 85% mastery level in financial reporting. Furthermore, the provision of marketing equipment grants successfully encouraged the formation of new business units and strengthened the sales infrastructure. This strategy proved effective in enhancing accountability and market reach, serving as a key step toward achieving the criteria for an Independent BUMDes.
Karakteristik Getaran Mesin Penggerak Berbahan Bakar Biogas dengan Analisis Fast Fourier Transform (FFT) Rusmiyatun, Rusmiyatun; Al manan, Oesman Raliby; Andriyanto, Andriyanto; Kurniawan, Sofyan; Munahar, Suroto
Borobudur Engineering Review Vol 5 No 2 (2025): Proses Industri Manufakur
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/benr.v5i2.15660

Abstract

Sambak Village is a tofu industry Micro, Small, and Medium Enterprises (MSMEs) area that produces biogas under the auspices of the Sambak Sustainable Biogas Group (KBLS). This MSME is located in Kajoran District, Magelang Regency, Central Java. The Sambak Tofu Industry MSME faces several problems, including the relatively high production costs for tofu production. This condition is caused by the soybean milling process, which is the initial process of tofu production, still using a drive engine with fossil fuels/diesel which has a fairly high price, thus having an impact on reducing the profits of the Sambak tofu industry MSME. Therefore, efforts are needed to optimize the use of biogas as a driving engine energy for soybean milling, and manage the distribution of biogas used by every household user and tofu industry MSME. Seeing these problems, this activity will design a driving engine with biogas fuel equipped with a synchronizer system and equipped with vibration analysis produced.
Enhancing Purchase Decisions of Mie Sukses in Semarang through Brand Image and Brand Ambassador Martini Martini; Firdaus Firdaus; Sri Sulistiyaningsih; Rusmiyatun Rusmiyatun; Fiderius Ismanto; Kukuh Mulyanto; Asepta Hendriyanto; Meizar Effendi; Alis Arifa Rahman; Wa Ode Sitti Nurrahmah; Muhammad Roby Jatmiko
Value Added : Majalah Ekonomi dan Bisnis Vol 21, No 2 (2025): VALUE ADDED : MAJALAH EKONOMI DAN BISNIS (Periode Oktober)
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/vameb.v21i2.19448

Abstract

This study aims to examine the influence of brand image and brand ambassador on purchase decisions of Mie Sukses in Semarang. The research problem is based on the question of how brand image and brand ambassador, both directly and indirectly, affect consumer purchasing behavior. A quantitative research design was applied with a structured questionnaire distributed to 144 consumers of Mie Sukses who were selected using purposive sampling, ensuring that respondents had purchased the product at least twice in the past three months. The collected data were analyzed using structural equation modeling to test the relationships between the studied variables. The results reveal that brand image has a strong positive effect on purchase decision, confirming its role as the most important factor in shaping consumer behavior. Meanwhile, brand ambassador shows a significant but negative effect on purchase decision, indicating a possible mismatch between the ambassador’s credibility and consumer expectations. Furthermore, brand image significantly affects brand ambassador, while the indirect effect of brand image on purchase decision through brand ambassador is negative. These findings highlight the dominant role of brand image and the importance of aligning ambassador selection with target consumer perceptions.
The Impact of Viral Marketing and Destination Image on Visiting Intentions to Semarang City During The Covid-19 Pandemic Firdaus; Rusmiyatun; Jatmiko, Muhamad Roby
Neo Journal of economy and social humanities Vol 1 No 2 (2022): Neo Journal of Economy and Social Humanities, June 2022
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.632 KB) | DOI: 10.56403/nejesh.v1i2.7

Abstract

This study aims to explain the relationship between viral marketing and destination image variables on the intention to visit the city of Semarang. The sample in this study was 100 respondents. In comparison, the implementation of sampling in this study uses an accidental sampling technique, namely the technique of taking samples by chance from the respondents. The data analysis technique used multiple regression. The results of statistical tests concluded that (1) there is a positive and significant relationship between viral marketing and the intention to visit, which means that the higher the viral marketing in a city, the higher the intention to visit, and the second result (2) there is a correlation which is positive and significant between destination image and intention to visit, meaning that the better the destination image, the higher the intention to visit made by consumers to visit the city of Semarang. Conversely, the worse the viral marketing and destination image of consumers, the lower the intention to visit made by consumers. Findings : This research proves that with viral content and a good image of a tourist destination, it can make tourists interested in visiting the city of Semarang.
Implementasi Good Corporate Governance dalam Pengelolaan Dana BOS di SMP Negeri 18 Purworejo Kamaliah Kamaliah; Rusmiyatun Rusmiyatun; Wiyonoroto Wiyonoroto
Progress Vol. 19 No. 1 (2026): Progress : Jurnal Manajemen dan Akuntansi
Publisher : STIE Rajawali Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64070/progress.v19i1.235

Abstract

This study aims to determine how the implementation of Good Corporate Governance (GCG) is carried out in the management of   School Operational Assistance (BOS) funds at SMP Negeri 18Purworejo. The variables used in this research are transparency and accountability. This research was conducted during the 2024 implementation of GCG in BOS fund management. The research method applied was qualitative, with data collected through observation, interviews, and documentation study. The respondents in this study consisted of the Principal, the BOS Treasurer, representatives of the School Committee, teachers, and  parents. The  findings reveal  that the  implementation of  Good Corporate Governance (GCG), particularly the principles of transparency and accountability in BOS fund management at SMP Negeri 18 Purworejo, has been carried out effectively. BOS funds are managed openly by involving stakeholders from the planning stage to the utilization and accountability process. The management of BOS funds is implemented in accordance with the technical guidelines outlined in the Regulation of the Minister of Education, Culture, Research, and Technology Number 63 of 2023. This indicates that the school has managed the funds in a transparent and accountable manner. It is suggested that school should also publish BOS fund utilization information on the school`s official website to ensure broader public access.
Analisis Pengaruh Store Atmosphere Terhadap Keputusan Pembelian pada Jodo Plaza Purworejo Achmad Thafthazani; Wiyonoroto Wiyonoroto; Rusmiyatun Rusmiyatun
Prospect : Jurnal Manajemen dan Akuntansi Vol. 13 No. 1 (2024): Prospect : Jurnal Manajemen dan Akuntansi
Publisher : STIE Rajawali Purworejo

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Abstract

This study aims to determine whether partially general interior, store layout, and interior display have a positive and significant effect on purchase decisions, and to simultaneously determine whether store exterior, general interior, store layout, and interior display have a positive and significant effect on purchase decisions. The research was conducted on consumers at Jodo Plaza Purworejo. The study was analyzed using multiple linear regression analysis with t-tests and F-tests involving the variables store exterior (X1), general interior (X2), store layout (X3), interior display (X4), and purchase decisions (Y). The calculation results yielded the regression equation Y = 2.466 + 0.784 X1 + 0.254 X2 + 0.354 X3 - 0.112 X4 + e. This means that if the values of store exterior, general interior, store layout, and interior display variables on the research object are equal to zero, then the level or magnitude of the purchase decision variable is 2.466. The testing of the first hypothesis (H1) resulted in a significance value (sig) of 0.00 (P<0.05) and a positive value of 8.660, meaning that partially, store exterior (X1) has a significant effect on purchase decisions (Y) and is accepted. The second hypothesis (H2) yielded a sig value of 0.002 (p < 0.05) and a positive value of 3.192, meaning that partially, general interior (X2) has a significant effect on purchase decisions (Y) and is accepted. The third hypothesis (H3) produced a sig value of 0.000 (p < 0.05) and a positive value of 4.763, meaning that partially, store layout (X3) has a significant effect on purchase decisions (Y) and is accepted. The fourth hypothesis (H4) resulted in a value of 0.153, and the t-test showed -1.441. With a sig value of 0.153 (p > 0.05) and a negative value of -1.441, it means that partially, interior display (X4) has a significant effect on purchase decisions (Y) and is rejected. The ANOVA test yielded an F-value of 102.521, with a positive significant value of 0.000 (p < 0.05), indicating that the fifth hypothesis (H5) that store exterior, general interior, store layout, and interior display simultaneously have a significant effect on purchase decisions (Y) and is accepted.
Analisis Pengaruh Likuiditas, Solvabilitas, Rasio Aktivitas Terhadap Profitabilitas Pada KSPPS An-Nuur Kutoarjo Tahun 2015 - 2023 Siti, Siti Amiyatun; Nur Siyami; Rusmiyatun
Prospect : Jurnal Manajemen dan Akuntansi Vol. 14 No. 1 (2025): Prospect : Jurnal Manajemen dan Akuntasi
Publisher : STIE Rajawali Purworejo

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, solvabilitas dan raiso aktivitas terhadap profitabilitas, baik secara simultan maupun parsial. Rancangan penelitian ini adalah menggunakan penelitian kuantitatif deskriptif. Subjek penelitian ini adalah KSPPS An- Nuur Kutoarjo, serta objek penelitiannya yaitu likuiditas, solvabilitas, aktivitas serta profitabilitas. Data dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan analisis deskriptif, Uji Asumsi Klasik, Uji Statistik dan Uji Hipotesis. Hasil penelitian menunjukkan bahwa (1) likuiditas, solvabilitas dan aktivitas berpengaruh secara simultan terhadap profitabilitas, (2) likuiditas berpengaruh positif dan signifikan terhadap profitabilitas, (3) Solvabilias berpengaruh positif dan signifikan, (4) Aktivitas tidak berpengaruh terhadap profitabilitas.
Analisis Faktor-Faktor yang Mempengaruhi Underpricing Saham pada Penawaran Umum Perdana (Initial Public Offering) di BEI Tahun 2020-2022 Wildan Rafendra; Rusmiyatun Rusmiyatun; Nur Edi Cahyono
Prospect : Jurnal Manajemen dan Akuntansi Vol. 14 No. 2 (2025): Prospect : Jurnal Manajemen dan Akuntasi
Publisher : STIE Rajawali Purworejo

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Abstract

This study aims to analyze the factors that influence stock underpricing in initial public offerings on the Indonesia Stock Exchange (IDX), from 2020 to 2022. This study analyzes the factors that influence underpricing which consist of variables of Underwriter Reputation, Company Age, Return On Asset and Financial Leverage in initial public offerings (IPOs). By using purposive sampling method, the number of samples in this study were 48 companies. Data analysis used Partial T Test and Simulant F Test (F-Test). The partial t test results show that IPO stocks on the IDX have a negative effect on underpricing, only Financial Leverage has a positive effect on underpricing. The F-Test results found that only the independent variables Underwriter Reputation, Company Age, Return On Assets and Financial Leverage have a significant effect on underpricing. The coefficient of determination shows 66.6%, indicating that the ability of the independent variables of underwriter reputation, company age, return on assets and financial leverage to the dependent variable underpricing is 66.6% while 33.4% is explained by other variables such as company size, earnings per share, return on equity, percentage of shares offered.