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All Journal Jurnal Proaksi Journal of Enterprise and Development (JED) Jurnal EK dan BI International Journal of Applied Finance and Business Studies Journal of Accounting and Finance Management (JAFM) Jurnal Indonesia Sosial Teknologi IIJSE AJCD
Eko Hariyanto
Universitas Muhammadiyah Purwokerto, Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh PAD, Belanja Modal, Ukuran Pemerintah, dan Perubahan Anggaran Terhadap Kinerja Keuangan Daerah (Di Provinsi Jawa Tengah Tahun 2019-2021) Bunga Widya Safitri; Novi Dirgantari; Eko Hariyanto; Dwi Winarni
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 5 No 2 (2022)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v5i2.695

Abstract

The pandemic due to Covid19 has had an impact on district/city regional government budget policies in Central Java which has resulted in a decrease in regional financial performance. The purpose of this study is to examine the effect of Regional Original Income, Capital Expenditure, Government Size, and Budget Changes on the Regional Financial Performance of Regencies and Cities in Central Java Province in 2019-2021. The sampling technique used was a saturated sample, so that 35 district and city governments in Central Java were obtained. The research method used is Quantitative. The analysis technique uses multiple regression analysis. The results of the study show that the Regional Original Income Variable and Government Size have a positive effect on regional financial performance while the Capital Expenditure Variable and Budget Changes have a negative effect on regional financial performance.
The effect of pad, capital expenditures, government size, and budget changes on regional financial performance (in central java province in 2019-2021) Bunga Widya Safitri; Novi Dirgantari; Eko Hariyanto; Dwi Winarni
International Journal of Applied Finance and Business Studies Vol. 10 No. 4 (2023): Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.755 KB) | DOI: 10.35335/ijafibs.v10i4.63

Abstract

The pandemic due to Covid19 has an impact on the budget policies of local governments of regencies/cities in Central Java which has resulted in a decrease in regional financial performance. The purpose of this study examines the effect of Regional Original Income, Capital Expenditure, Government Size, and Budget Changes on the Financial Performance of Regencies and Cities in Central Java Province in 2019-2021. The sampling technique used was saturated samples, so that 35 district and city governments in Central Java were obtained. The research method used is Quantitative. The analysis technique uses multiple regression analysis. The results showed that the Variables of Regional Original Income and Government Size had a positive effect on regional financial performance while the Capital Expenditure Variables and Budget Changes had a negative effect on regional financial performance.%MCEPASTEBIN%
Entrepreneurial Orientation and Personal Growth on Organizational Performance: The Role of Innovation Capability Ainunnisa Al Rumra; Bima Cinintya Pratama; Eko Hariyanto; Hardiyanto Wibowo
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.4967

Abstract

Organizational performance is the success of an organization in achieving competitive advantage that is influenced by entrepreneurial attitude, mindset, personal growth, and innovation ability. This research aimsto examine how the entrepreneurial attitude, mindset, and personal growth adopted by companies affect company performance through the innovation process. The population in this study is 19,044 MSMEs in Banyumas, Cilacap, and Brebes regencies. Sampling was carried out by stratified sampling method so that a sample of 200 respondents was obtained. This research uses the SMART – PLS analysis method. The results showed that entrepreneurial attitude, mindset, personal growth, and innovation ability positively affect organizational performance, and innovation ability mediates entrepreneurial attitude, mindset , personal growth towards performance organization.
The Effect of Workload and Stress on Performance with Job Satisfaction as an Intervening Variable Kartika Indrawati; Eko Hariyanto; Azmi Fitriati; Hengky Widhiandono
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8402

Abstract

This study aims to analyze the effect of workload and stress on employee performance with job satisfaction as an intervening variable. This study was conducted at PT Tumbakmas Niagasakti in the Central Java area, Indonesia. The research method used is quantitative, with primary data collection through questionnaires using Google Forms. Of the 191 respondents who met the criteria, 170 respondents (89%) provided valid data. Data analysis was conducted using Statistical Product and Service Solutions (SPSS). The results showed that workload and stress have a positive effect on performance and job satisfaction. Other results show that, in addition to job satisfaction having a positive effect on performance, job satisfaction is also proven to mediate the relationship between workload and stress on performance. These findings can be a reference for management to manage workload and stress to improve employee satisfaction and performance.
The Influence of Accountability and Transparency of Fund Management on Village Government Trust in The Paguyangan Sub-District of Brebes Putria Wati Nur Arum; Selamet Eko Budi Santoso; Eko Hariyanto; Hardiyanto Wibowo
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 4 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i4.1011

Abstract

Study This aims To analyze the influence of accountability and transparency in village fund management to level the trust public in government villages in the District Paguyangan. Primary data was obtained through a spread questionnaire to 125 respondents from 8 villages in the District Selected community​ using a purposive sampling technique. Amount sample the considered representative For describing population research totalling 12 villages.​ The research method used​ is an approach quantitative with analysis of multiple linear regression. The data analysis process includes instrument testing (validity and reliability), assumption testing classical (normality, heteroscedasticity, multicollinearity), and hypothesis testing using the SPSS application. Research results show that accountability and transparency in village fund management are influential and significant to the enhancement trust public in government villages. The more accountability and transparency in managing village funds, the level of trust public will the more tall.
The mediating role of knowledge sharing in the relationship between human capital, structural capital, spiritual capital, and MSMEs innovation Nurunnisa Ayung Prinika Sugianto; Bima Cinintya Pratama; Eko Hariyanto; Ira Hapsari
Journal of Enterprise and Development (JED) Vol. 6 No. 1 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i1.8469

Abstract

Purpose — This research aims to illuminate the influence of human capital, structural capital, and spiritual capital on innovation, mediated by knowledge sharing.Method — This research employs a quantitative methodology. It involves gathering data through a questionnaire that utilizes convenience sampling, focusing on 200 MSME operators across Banyumas, Brebes, and Cilacap. The statistical analysis utilizes Partial Least Square Structural Equation Modeling (PLS-SEM).Result — We found that human capital, structural capital, and spiritual capital directly impact innovation in MSMEs. Furthermore, we observe that knowledge sharing functions as a mediator in MSMEs innovation.Contribution — The study extends previous research, adding knowledge sharing as a mediating variable to explore its role in the nexus among human capital, structural capital, spiritual capital, and MSMEs innovation.
Pengaruh Corporate Social Responsibility, Leverage dan Profitabilitas Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Juni Wiliyanti; Ani Kusbandiyah; Eko Hariyanto; Ira Hapsari
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2956

Abstract

Pajak merupakan sumber utama penerimaan negara yang berperan penting dalam mendukung pembiayaan pemerintah dan pembangunan nasional. Namun, praktik penghindaran pajak oleh perusahaan masih menjadi permasalahan serius yang berdampak pada penerimaan negara dan keadilan fiskal. Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR), leverage, dan profitabilitas terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan dan laporan keberlanjutan perusahaan selama periode 2021–2024. Sampel penelitian terdiri dari 48 perusahaan sektor industri dengan total 192 data observasi yang diperoleh melalui teknik purposive sampling. Analisis data dilakukan menggunakan regresi data panel dan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak Stata versi 17. Hasil penelitian menunjukkan bahwa CSR, leverage, dan profitabilitas berpengaruh negatif terhadap penghindaran pajak. Selain itu, ukuran perusahaan tidak memoderasi hubungan CSR dan leverage terhadap penghindaran pajak, namun terbukti memperlemah hubungan antara profitabilitas dan penghindaran pajak. Temuan ini mengindikasikan bahwa perusahaan dengan tanggung jawab sosial yang baik, kinerja keuangan yang kuat, dan skala usaha yang besar cenderung memiliki tingkat kepatuhan pajak yang lebih tinggi. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur perpajakan serta menjadi bahan pertimbangan bagi otoritas pajak dan manajemen perusahaan dalam meningkatkan kepatuhan pajak.
The Effect of Internal Control, Marketing Strategy, and Product Innovation on Financial Performance of Food and Beverage UMKM Eko Hariyanto; Jidan Pramudya
AMCA Journal of Community Development Vol. 6 No. 1 (2026): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v6i1.466

Abstract

This study aims to analyze in depth the influence of internal control, marketing strategy, and product innovation on the financial performance of food and beverage UMKM in Purbalingga Regency. This study provides deeper insight into the factors that influence the financial performance of UMKM, as well as providing practical recommendations for UMKM actors to improve their performance. This study uses a quantitative approach with an associative method to analyze the relationship between internal control, marketing strategy, and product innovation on the financial performance of food and beverage UMKM in Purbalingga Regency. Data were collected using a questionnaire. The analysis technique applied is Structural Equation Modeling (SEM) using SmartPls software. The results of the analysis show that Internal Control is acceptable, which means that the factor has a significant effect on the financial performance of MSMEs. On the other hand, marketing strategy has a positive role but does not have a significant effect, and product innovation does not show a positive and insignificant role. Therefore, MSMEs are advised to stabilize internal control, improve digital marketing strategies, and develop product innovation. Further research is needed to explore other factors that affect the financial performance of MSMEs.
Co-Authors Ainunnisa Al Rumra Ani Kusbandiyah Azmi Fitriati Bima Cinintya Pratama Bunga Widya Safitri Bunga Widya Safitri Dwi Winarni Hardiyanto Wibowo Hardiyanto Wibowo Hengky Widhiandono Ira Hapsari Ira Hapsari Jidan Pramudya Juni Wiliyanti Kartika Indrawati Novi Dirgantari Novi Dirgantari Nurunnisa Ayung Prinika Sugianto Putria Wati Nur Arum Selamet Eko Budi Santoso