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All Journal SEGMEN Jurnal Manajemen dan Bisnis Value Added: Majalah Ekonomi & Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Community Empowerment Jurnal Bingkai Ekonomi (JBE) Business Perspective Journal Prosiding University Research Colloquium Gemilang: Jurnal Manajemen dan Akuntansi Borobudur Engineering Review Jurnal Pemberdayaan Masyarakat Neo Journal of economy and social humanities Jurnal Ekonomi Kreatif Indonesia Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi International Journal of Economics, Commerce, and Management International Conference on Digital Advanced Tourism, Management, and Technology Progress: Jurnal Manajemen dan Akuntansi Prospect : Jurnal Manajemen dan Akuntansi
Rusmiyatun Rusmiyatun
STIE Rajawali Purworejo, Indonesia
Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Effect Rasio Keuangan Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Farmasi yang Terdaftar di BEI Tahun 2019-2023 Maria Aurelia Sugianto; Wakhdan; Rusmiyatun
Progress Vol. 18 No. 2 (2025): Progress : Jurnal Manajemen dan Akuntansi
Publisher : STIE Rajawali Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

. Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Debt to Equity Ratio, dan Total Assets Turnover terhadap Return On Assets pada perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Populasi penelitian ini adalah seluruh perusahaan sub sektor farmasi di BEI, dengan sampel sebanyak 7 perusahaan yang dipilih melalui purposive sampling. Data penelitian berupa laporan keuangan tahunan yang dianalisis menggunakan regresi linier berganda dengan uji asumsi klasik, uji t, uji f, dan koefisien determinasi melalui program SPSS 25. Hasil penelitian menunjukkan bahwa Current Ratio (CR) tidak berpengaruh signifikan terhadap Return On Assets (ROA), Debt to Equity Ratio (DER) berpengaruh negatif signifikan terhadap Return On Assets (ROA), sedangkan Total Assets Turnover (TATO) tidak berpengaruh signifikan terhadap Return On Assets (ROA). Namun, secara simultan Current Ratio, Debt to Equity Ratio dan Total Assets Turnover berpengaruh signifikan terhadap Return On Assets. Temuan ini menekankan pentingnya pengelolaan struktur modal dan efektivitas aset untuk meningkatkan profitabilitas perusahaan farmasi.
PENDETEKSIAN FRAUDULENT FINANSIAL STATEMENT: PENGUJIAN FRAUD HEPTAGON THEORY PADA LAPORAN KEUANGAN DESA BUTUH Diyanty Puspitasari; Nursiyami Nursiyami; Rusmiyatun Rusmiyatun
Jurnal Ekonomi Kreatif Indonesia Vol. 4 No. 3 (2026): August
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v4i3.268

Abstract

ABSTRAK Besarnya dana publik yang dikelola pemerintah desa berpotensi membuka peluang kecurangan seperti pemalsuan atau manipulasi laporan keuangan yang dapat mengancam transparansi, akuntabilitas, dan kepercayaan publik. Karena kajian fraud heptagon theory di tingkat desa masih terbatas penelitian ini menguji pengaruh pressure, opportunity, rationalization, competence, arrogance, culture, dan religiosity terhadap fraudulent financial statement pada laporan keuangan desa butuh, kecamatan butuh, kabupaten purworejo. Menggunakan pendekatan kuantitatif dengan metode survei data dikumpulkan melalui kuesioner dari 23 responden yang terdiri dari perangkat desa, anggota permusyawaratan desa (BPD), pengurus BUMDES, dan tokoh Masyarakat yang terlibat langsung dalam pengelolaan keuangan desa. Data analisis dengan uji validitas, uji reabilitas, regresi linier berganda, uji koefisien determinasi, uji t dan uji f. Hasil analisis menunjukkan bahwa pressure, opportunity, competence, culture, dan religiosity terbukti berpengaruh signifikan terhadap fraudulent financial statement, sedangkan rationalization dan arrogance tidak berpengaruh signifikan. Temuan ini memperkuat relevansi fraud heptagon theory pada sektor publik khususnya pemerintahan desa sebagai dasar peningkatan transparansi, akuntabilitas, dan Langkah pencegahan kecurangan dalam pengelolaan keuangan desa. ABSTRACT The large amount of public funds managed by village governments creates opportunities for fraudulent financial such as the falsification or manipulation of financial statements. Threatening transparency, accountability, and public trust. sincen studies applying the fraud heptagon theory at the village level remain scare this research examines the influence of pressure, opportunity, rationalization, copetence, arrogance, culture, and religiosity on fraudulent financial statements in butuh village, butuh district, purworejo regency. Using a quantitative survey approach, data were collected from 23 respondents comprising village officials members of the village consultative body (BPD), BUMDES administrators and community leaders directly involved in village financial management. Data were analyzed using validity and reability tests, multiple linier regression, the coefficient of determination test, t - tests and f - tests. The results show that pressure, opportunity, competence, culture, and religiosity significantly influence fraudulent financial statement, while rationalization and arrogance do not these findings reinforce the relevance of fraud heptagon theory in the public sector particularly village government as a basic for enhancing transparency, and accountability, and fraud prevention in village financial management
Implementasi Digitalisasi Akuntansi Berbasis SAK ETAP pada Kelompok Tani: Studi Kasus Kelompok Tani Bangun Semi Desa Donorejo Satrio Budi Aji; Rusmiyatun Rusmiyatun; Nur Siyami
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 2 (2026): Maret: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i2.2592

Abstract

This study was conducted to examine the application of SAK ETAP-based accounting digitization in the Bangun Semi Farmer Group in Donorejo Village, Kaligesing District, Purworejo Regency, as well as compare the conditions of financial recording before and after digitization was used. This research is motivated by the still application of manual and simple financial recording, so that the preparation of financial statements becomes less accurate, less transparent, and not in accordance with applicable accounting standards. The method used is qualitative descriptive with a case study approach. Data was obtained through interviews, observations, and documentation to the chairman, treasurer, and members of farmer groups. The results of the study show that group financial recording is still dominated by a manual system with a single entry method, so it is not fully in accordance with accounting principles and SAK ETAP. The implementation of accounting digitization through the Lamikro application is considered to help improve the accuracy of recording, facilitate the preparation of financial statements, and strengthen transparency and accountability in fund management. In addition, the results of the business health analysis show an improvement in liquidity levels and a decrease in dependence on debt. Thus, accounting digitization is a relevant step to strengthen the financial governance of farmer groups and support the sustainability of the coffee business.
Disaster-Resilient Village Development: Implementing Landslide Detection Tools and a Solar Cell-Based Coffee Processing System Adi Sucipto; Hesti Respatiningsih; Rusmiyatun Rusmiyatun; Suyitno Suyitno; Murry Harmawan Saputra; Jeki Mediantari Wahyu Wibawanti
Jurnal Pemberdayaan Masyarakat Vol 5, No 2 (2026)
Publisher : Yayasan Keluarga Guru Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46843/jpm.v5i2.658

Abstract

This community service article talks about the results of the Kolaborasi Sosial Membangun Masyarakat (KOSABANGSA) program in Donorejo, Purworejo. The program combines landslide Early Warning System (EWS) technology with solar-powered coffee processing after harvest to help reduce disaster risk and boost the economy. The program's goal was to make communities more resilient to hydrometeorological hazards while also making local coffee more productive and easier to sell by sharing technology and building capacity through collaboration. The intervention was carried out using a participatory, descriptive, qualitative method. It included socialization, technical training, technology installation, focused mentoring, and long-term evaluation with the FPRB and Bangun Semi Farmers' Group. The results showed that participants made big strides in being ready for disasters, running their businesses, getting to alternative energy sources, and coming up with new products. The program comes to the conclusion that people should be involved in their communities and use the right technology.
Co-Authors Achmad Thafthazani Adi Sucipto Adi Sucipto, Adi Al Manan, Oesman Raliby Alis Arifa Rahman Andriyanto Andriyanto Anes Arini Anna Probowati Asepta Hendriyanto Devi Ratna Sari Diyanty Puspitasari Febriani, Siska Fiderius Ismanto Firdaus Firdaus Firdaus Hafizhuddin, Abid Hesti Respatiningsih Jatmiko, Muhamad Roby Jeki Mediantari Wahyu Wibawanti Kamaliah Kamaliah Kukuh Mulyanto Kukuh Mulyanto Kurniawan, Sofyan M Azizul Islam  M. Roby Jatmiko Maria Aurelia Sugianto Martini Martini Meizar Effendi Muhammad Roby Jatmiko Murry Harmawan Saputra Nur Edi Cahyono Nursiyami Nursiyami Nursiyami Nursiyami Satrio Budi Aji Siti, Siti Amiyatun SITTI NURRAHMAH, WA ODE Siyami, Nur Sri Sulistiyaningsih Sulastriningsih Sulastriningsih Suroto Munahar Suyitno Suyitno Tri Nurjanah Tri W, Talita Erina Wa Ode Sitti Nurrahmah Wakhdan Wildan Rafendra Wiyonoroto Wiyonoroto