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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Manajemen Teori dan Terapan Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ekonomi dan Bisnis Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business IKRA-ITH EKONOMIKA EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Iqtishoduna: Jurnal Ekonomi Islam EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Abdi Psikonomi Journal of Advanced Sciences and Mathematics Education Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Mamangan Social Science Journal Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Nirta: Studi Inovasi IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies JIFA (Journal of Islamic Finance and Accounting)
Banu Witono
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Analisis Perbandingan Kinerja Keuangan Pemerintah Kabupaten Dan Pemerintah Kota Jawa Tengah Dan Jawa Timur Dan Pengaruhnya Terhadap Pertumbuhan Ekonomi Shinta Dwi Maharani; Banu Witono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.10379

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan pemerintah kabupaten dan pemerintah kota di Provinsi Jawa Timur dan Jawa Tengah serta pengaruhnya terhadap pertumbuhan ekonomi pada periode 2020–2023. Penelitian memanfaatkan sampel jenuh, di mana seluruh populasi dijadikan sebagai sampel penelitian. Penelitian menerapkan dua jenis pengujian, yaitu uji beda dan uji hipotesis. Uji normalitas dalam penelitian mengaplikasikan metode one-sample Kolmogorov–Smirnov dan menunjukkan bahwa data tidak berdistribusi normal. Oleh karena itu, uji beda dilakukan menggunakan uji nonparametrik Mann–Whitney, sementara uji hipotesis mengaplikasikan analisis regresi linear berganda dengan asumsi Central Limit Theorem (CLT). Hasil analisis uji beda mengonfirmasi bahwasanya tidak terdapat perbedaan yang signifikan pada rasio kemandirian fiskal, sedangkan terdapat perbedaan yang signifikan pada rasio efektivitas keuangan, rasio efisiensi keuangan, dan rasio belanja modal antara pemerintah Provinsi Jawa Timur dan Jawa Tengah. Hasil uji hipotesis menginformasikan rasio kemandirian fiskal, rasio efektivitas keuangan, dan rasio efisiensi keuangan berpengaruh positif signifikan terhadap pertumbuhan ekonomi, sementara rasio belanja modal tidak berpengaruh terhadap pertumbuhan ekonomi.
Analisis Pengaruh Good Corporate Governance (GCG), Corporate Social Responsibility (CSR) dan Struktur Modal Terhadap Nilai Perusahaan Putra, Shafrudin Tri Adi Nugroho; Witono, Banu
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9796

Abstract

Riset ini mengevaluasi sejauh mana Good Corporate Governance, Corporate Social Responsibility, dan struktur pendanaan memengaruhi nilai perusahaan pada industri basic materials yang tercatat di BEI selama 2021–2023. Studi ini mengadopsi pendekatan kuantitatif berlandaskan positivisme dengan pemilihan sampel secara purposive, mencakup entitas yang menerbitkan laporan tahunan, laporan keberlanjutan berbasis standar GRI, serta berpartisipasi dalam program PROPER. Data diperoleh dari dokumen keuangan dan keberlanjutan yang diterbitkan secara resmi. Firm Value dianalisis memakai Tobin’s Q sebagai variabel dependen, sementara variabel independennya mencakup ukuran dewan direksi, proporsi komisaris independen, jumlah komite audit, tingkat pengungkapan CSR, serta struktur modal yang diwakili oleh rasio DER. Pendekatan riset meliputi analisis statistik deskriptif, pengujian asumsi klasik, dan regresi linear berganda. Hasil empiris menampilkan ukuran dewan direksi, keberadaan komisaris independen, serta jumlah komite audit punya efek signifikan dalam meningkatkan nilai perusahaan, sedangkan CSR dan struktur modal tidak menunjukkan pengaruh berarti.
Pengaruh Pendidikan, Sosialisasi SAK EMKM, dan Pemahamaan SAK EMKM Terhadap Implementasi SAK EMKM pada UMKM Di Karesidenan Surakarta Cahyaningtyas, Dayinta; Witono, Banu
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 6 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i6.9797

Abstract

Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dikembangkan sebagai acuan penyusunan laporan keuangan yang memungkinkan pelaku UMKM menghasilkan informasi finansial yang ringkas, relevan, dan dapat dipertanggungjawabkan. Penelitian ini mengevaluasi sejauh mana pendidikan, kegiatan sosialisasi, dan tingkat pemahaman terkait SAK EMKM memengaruhi penerapannya pada UMKM di wilayah Karesidenan Surakarta. Sebanyak 150 responden dipilih melalui metode cluster dan purposive sampling, sementara analisis data dilakukan menggunakan regresi linear berganda berbantuan SPSS. Hasil empiris menunjukkan bahwa ketiga variable pendidikan, sosialisasi, dan pemahaman SAK EMKM memberikan kontribusi positif dan signifikan terhadap keberhasilan implementasi standar tersebut. Dengan demikian, semakin baik latar belakang pendidikan pelaku usaha, semakin efektif proses sosialisasi, dan semakin tinggi tingkat pemahaman terhadap SAK EMKM, maka semakin optimal pula penerapannya dalam praktik pelaporan keuangan UMKM.
Pengaruh Religiusitas, Pengetahuan dan Budaya Terhadap Minat Menabung pada Perbankan Syariah Hilya Nur Syahidah; Banu Witono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6778

Abstract

This study aims to examine the influence of religiosity, knowledge, and culture on saving interest in Islamic banking among students in Surakarta in 2024. The research uses a quantitative approach with a causal model, utilizing both primary and secondary data. The sample was selected using convenience sampling, and data were collected through questionnaires using a Likert scale. The findings indicate that religiosity and knowledge significantly influence saving interest, while culture has no significant effect. This study also faces limitations in normality testing, which can be addressed using the Monte Carlo method. This research contributes to understanding the factors affecting saving interest in Islamic banking.
Pengaruh Independensi, Profesionalisme, Pengalaman Kerja, Dan Motivasi Kerja Terhadap Kinerja Karyawan Koperasi Simpan Pinjam Di Kabupaten Rembang Mahardika Tustha Prana; Banu Witono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6833

Abstract

This study aims to determine the effect of independence, professionalism, work experience, and work motivation on the performance of employees of savings and loan cooperatives in Rembang Regency. This study used quantitative methods. The population selected in this study is all employees in the savings and loan Cooperatives located in Rembang Regency, which has the position of marketing, administration, cashier, staff, deputy leaders and leaders. Sampling using sampling techniques with certain criteria called purposive sampling. The sample in this study was 166 employees of savings and loan Cooperative of Rembang Regency. The results of this study is that there is an influence of independence, professionalism, work experience, and work motivation on employee performance.
Content Analysis on Fiscal Sustainability and Government Debt Management in Relation to Legal Regulations Muhammad Khadziq; Banu Witono
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2300

Abstract

This study evaluates the Indonesian government’s fiscal accountability in managing public debt and ensuring fiscal sustainability during 2020–2024. Using a qualitative approach based on document analysis, the research examines official fiscal reports from the Ministry of Finance (State Budget/APBN, Fiscal Risk Statements, and debt disclosures), complemented by audit findings from the Supreme Audit Agency (BPK) and triangulated with verified public statements from national news sources. Data were reduced and coded into two main categories: fiscal sustainability and government debt, and interpreted using principles of public sector accountability and transparency under Law No. 17 of 2003 and Law No. 1 of 2004. Findings indicate fiscal accountability through compliance with debt and deficit rules, progressive post-pandemic deficit reduction, and the publication of debt composition and issuance strategies. However, accountability gaps exist in fiscal risk disclosure, especially regarding contingent liabilities and medium-term debt exposures, which were reported narratively but seldom quantified. Overall, Indonesia’s fiscal practices 2020–2024 show strong procedural accountability but moderate explanatory accountability, suggesting future transparency can be strengthened via deeper analytical disclosure. This study contributes to public sector accounting literature by providing evidence-based insights on fiscal governance post-economic crisis.
Financial signals and governance in fraud detection: Evidence from Indonesia’s energy sector using logistic regression and random forest Sherena Wahyutari; Triyono; Banu Witono
Journal of Advanced Sciences and Mathematics Education Vol. 5 No. 2 (2025): Journal of Advanced Sciences and Mathematics Education
Publisher : CV. FOUNDAE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/jasme.v5i2.986

Abstract

Background: Fraud in financial reporting still appears in Indonesia’s energy industry, a field where complex operations often conceal early signs of misstatements. In many cases, day-to-day financial patterns reveal more dependable clues than the formal structure of corporate governance. Aim: The study examines how governance features and financial indicators contribute to identifying possible manipulation in financial statements and evaluates the predictive strength of logistic regression compared with Random Forest. Method: The analysis uses 171 firm-year observations from energy companies listed on the Indonesia Stock Exchange between 2022 and 2024. Potential irregularities were screened using the Beneish M-Score. Governance information covers the share of independent commissioners, CEO duality, board size, and board meeting frequency, while profitability, operating cash flow, and sales growth serve as the financial indicators. Both logistic regression and Random Forest were employed, and their performance was reviewed through accuracy, sensitivity, specificity, and AUC values. Results: Governance variables showed no meaningful link to the likelihood of fraud. In contrast, profitability, operating cash flow, and sales growth consistently appeared as significant indicators. Logistic regression produced stronger classification results, reaching 79.4 percent accuracy with an AUC of 0.814, compared with Random Forest’s 70.6 percent accuracy and 0.731 AUC. Conclusion: Financial indicators proved more reliable than governance characteristics in signaling possible fraudulent reporting. Logistic regression also offered steadier predictive behavior than Random Forest, making it particularly useful for monitoring firms in the Indonesian energy sector.
Implementasi Penerapan Green Accounting, Kinerja Lingkungan, dan Human Capital Terhadap Profitabilitas Nur Via Indrawati; Banu Witono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.6936

Abstract

The research aims to analyze the influence of green accounting, environmental performance and human capital on the profitability of primary consumption companies listed on the Indonesia Stock Exchange (BEI) in 2020-2023. The type of research used is quantitative research with a causative approach, to analyze the relationship between variables. The selected population is all consumer non cyclicals companies listed on the Indonesian Stock Exchange. Obtaining samples using purposive sampling, based on several criteria according to provisions. Secondary data was obtained through annual financial reports, annual reports and sustainability reports sourced from www.idx.co.id as well as the company's official website. The results obtained state that green accounting and human capital have a significant effect on company profitability, while environmental performance does not have a significant effect on profitability. A limitation of the research is that several companies in the primary consumption sector did not publish data regarding their complete financial reports and annual reports for the 2020-2023 period. It is recommended that further research expand the population and research sample and extend the observation period.
Analisis Kinerja Kualitas Pelayanan, Kepercayaan dan Layanan Keuangan Digital (Mobile Banking) Terhadap Kepuasan Nasabah Bank Konvensional di Surakarta Nova Caroline; Banu Witono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7169

Abstract

This study aims to analyze the performance of Service Quality, Trust and digital mobile bangking on customer satisfaction of conventional banks in Surakarta. The type of research used in this study is quantitative research. The population in this study is a conventional bank located in surakarta without any requirements. In this study, researchers used Convenience Sampling technique. In this study , researchers chose 3 conventional banks as a sample of research, namely BRI, BCA and MANDIRI. Data collection using the method of distributing questionnaires using google form. This study used multiple regression model. The results showed that the quality of Service, Trust and mobile bangking affect the customer satisfaction of conventional banks in Surakarta.
Pengaruh Ukuran Perusahaan, Profitabilitas, Capital Intensity, dan Corporate Governance Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Sub Sektor Energi yang Terdaftar di Bursa Efek Indonesia Secara Berturut-Turut Tahun 2019-2023 Ammar Alamsyah; Banu Witono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8362

Abstract

This study aims to test and analyze the effect of company size, profitability, capital intensity, and corporate governance on tax aggressiveness. Corporate governance in this study is proxied by the size of the board of directors, audit committee, and independent commissioners. This research uses quantitative methods with secondary data obtained from the annual financial statements of energy sub sector companies listed on the Indonesia Stock Exchange (IDX) consecutively from 2019 - 2023. The sampling method used was purposive sampling, with a total 102 observation data from 21 companies. Data analysis was carried out using multiple linear regression. The results showed that profitability, capital intensity had a significant effect on tax aggressiveness. Meanwhile, company size and corporate governance variable proxied by the size of the board of directors, audit committee, and independent commissioners showed no significant effect on tax aggressiveness.
Co-Authors Ady Nugroho Akromul Chitam, Muhamad Bahaudin Alam, Agev Fefy Bena Alifah Sekarningrum Alviandra Hikmatiar Wijaya Ammar Alamsyah Ammar Naufal Nugraha Ana Arifatunnisa Andy Dwi Bayu Bawono Annas Nashiruddin Annas Nashiruddin Annistysia, Rana Avi Anshor, Zaky Aprilia, Rani Arifia, Annastasya Rizqi Arkan Rayagung Rohmana Arkan, Ahmad Nazhifa Astari Kurnia Widi Astuti Ayu Wahyu Cahyaningtyas Baehaqi Bagas Tirta Syech Maulana Cahyaningtyas, Dayinta Dayinta Cahyaningtyas Devi Afriantari Puspa Putri Dewita Puspawati Diah Mutiara Nurhayati Dian Agustin Puspitasari Dwi Agus Kurniawan Dwianto, Agus Eka Putri Rahmawati Erma Setiawati Erytria Meylina Fachry Abda El Rahman Faridh Akhirur Romadhon Fatchan Achyani Fatra Azzarohma Fatwasari Soeratno Putri Fitriya Diah Pramesthi Gangsar Meymabuga Tunggalono Gehad Mohammed Sultan Saif Hammas, Muhamad Hargiyarto, Ibnu Malik Heppy Purbasari Hilya Nur Syahidah Ihsan Frendy Anshari Ika Diah Purwati Ilham Jiensa Wijaya Indradewa, Rhian Jati Waskito Keyka Finannafi'ah Khoirudin Khoirudin, Khoirudin Kurnia Rina Ariani Mahameru Rosy Rochmatullah Mahardika Tustha Prana Muhammad Abdul Aris Muhammad Bagas Sandi Laksono Muhammad Khadziq Muhammad Sholahuddin Mujiyati Muuna, Adellya Nihayatul Nafisah, Maya Yulia Nainsi Riana Noer Sasongko Nova Caroline Nugroho, Aditya Arif Nur Via Indrawati Nurkholis * Nursiam Nursiam, Nursiam Nurul Dwi Afisah Ovi Itsnaini Ulynnuha Pamungkas, Putri Purwanti, Noer Indach Puspitasari, Dian Agustin Putra, Shafrudin Tri Adi Nugroho Putri, Eskasari Radeva Yudi Mumtaza Raihan Irfan Abdul Majid Rani Aprilia Rini, Lina Sekar Riskasari, Annisa Rita Wijayanti Rizqi Darma Saputra Roekhudin, Roekhudin Roikin Roikin Saputra, Aditya Danang Saraswati Prayitna Sekarningrum, Alifah Shafrudin Tri Adi Nugroho Putra Sherena Wahyutari Shinta Dwi Maharani Shinta Permata Sari Sujatmiko, Fajar Triyono Triyono Triyono Tsania Khofifah Tunggalono, Gangsar Meymabuga Valifauzy, Annindi Galih Virginia Asmoro Putri, Riezha Wakhid Rizki Fauzan Widowati Dian Permatasari Wukir Diyah Prasetya Wulan Setyaningsih Zulfikar Zulianty, Zahra Fatika