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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Fokus Abdimas
Ahmad Sahri Romadon
Semarang University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Konstruksi Akuntansi Insentif di Konteks Organisasi Ketenagalistrikan Jawa Tengah Ani Setyowati; Ahmad Sahri Romadon
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2023)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v12i2.2256

Abstract

The purpose of this study is to explore incentive accounting systems implemented in organizations. Incentives aimed at driving motivation to work for members of the organization cannot be separated from the accounting system because accounting provides a real picture of the effectiveness of the allocation of resources managed by the company. This type of research is qualitative research with a case study approach. The focus of the research is carried out in companies that operate in electricity services in the Central Java region. The information gathering method was carried out using a semi-structured interview model addressed to a number of managers and employees in the company. The results of the study found that incentive accounting applied in companies was effective in helping organizational leaders and members to optimize the management of financial resources in companies. With the existence of incentive accounting, companies can allocate financial resources to direct members of the organization to be more professional at work and responsible for carrying out work procedures.
ANALYSIS OF FINANCIAL MANAGEMENT BEHAVIOR STUDENTS OF THE FACULTY OF ECONOMICS SEMARANG UNIVERSITY IN A PANDEMIC PERIOD WITH SELF-CONTROL AS A MEDIATION VARIABLE Bonita Prabasari; Windasari Rachmawati; Ahmad Sahri Romadon
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6378

Abstract

This purpose of this research is to know whether there is influence of gender to financial management behavior either directly or through self control as mediation variable. This study uses a quantitative approach. Data collection in this study used primary data by distributing questionnaires to students of the economics faculty of the University of Semarang by spreading the google form link through the whatsapp application to student. The technique used in sampling is purposive sampling. The number of questionnaires that were processed were 100 questionnaires. Data were analyzed using path analysis and sobel test. The result of this study indicate (1) there is not influence of gender to financial management behavior (2) there is influence of self control to financial management behavior (3) there is influence of gender to self control (4) there is of gender to financial management behavior through self control.
Akuntabilitas Pengelolaan Alokasi Dana Desa di Desa Putatnganten Kecamatan Karangrayung Kabupaten Grobogan Ayu Azizatut Takhia; Ahmad Sahri Romadon
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/1knchs58

Abstract

This research was conducted with the aim of describing the accountability in the management of Village Fund Allocation (ADD) in Putatnganten Village, Karangrayung District, Grobogan Regency. Accountability is one of the main principles in good governance, especially in the management of village finances that are transparent, participatory, and accountable. The method used in this study is a qualitative descriptive case study. Data collection in this research was carried out through in-depth interviews, direct observation, and documentation. The credibility of the data was tested using triangulation of data sources and triangulation of data collection techniques. The sources of information were obtained through in-depth interviews involving three participants with seven questions. The results of the study show that the management of ADD in Putatnganten Village has been running quite well, indicating transparency in planning, implementation, and budget reporting. The village government involves the community in the deliberation process and reports activity realization through village information media. However, several obstacles remain, such as limitations in the capacity of village officials and suboptimal supervision from related institutions. Therefore, it is necessary to improve human resource capacity and strengthen supervision mechanisms to achieve more accountable and sustainable ADD management.  Keywords: Accountability, Village Fund Allocation (ADD)
PELATIHAN PENGEMBANGAN IDE BISNIS DAN BUSINESS MODEL CANVAS (BMC) UNTUK MENUMBUHKAN JIWA INOVATIF DAN KREATIF SISWA SMK NEGERI 1 BAWEN Ahmad Sahri Romadon; Asah Wiari Sidiq; Citra Rizkiana; Yeremia Wijayanto
Fokus ABDIMAS Vol. 5 No. 1 (2026): April 2026
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/ryhbmk62

Abstract

The development of the digital economy and the creative economy requires vocational high school (SMK) graduates to possess not only technical competencies but also creative, innovative, and entrepreneurial thinking skills. SMK Negeri 1 Bawen, as a vocational education institution, is oriented toward graduates' job readiness. However, initial observations found that students' orientation is still predominantly as job seekers, their business ideas are unstructured, and their understanding of business planning is still limited. Furthermore, the use of digital media for economic activities is not optimal, even though students are quite familiar with technology. This community service program aims to foster students' innovative and creative spirit through training in business idea development and the preparation of a Business Model Canvas (BMC). The implementation method is carried out through three main stages: preparation, implementation, and evaluation and reporting. The implementation stage includes strengthening the entrepreneurial mindset, exploring problem-based business ideas, training in the nine elements of the Business Model Canvas, practicing developing business models in groups, and practicing presentations. Evaluation is carried out through pre- and post-tests to measure improvements in understanding, observing student participation, and assessing the quality of the resulting business models. The results of the activity showed that the training was able to improve participants' understanding of entrepreneurship and the Business Model Canvas (BMC). The training was attended by 32 students from SMK Negeri 1 Bawen, specializing in Food Crop and Horticulture Agribusiness (ATHP). The pre-test results showed a level of understanding of participants at 20%, while the post-test results increased to 70%, resulting in an increase of 50 percentage points. In addition, all groups of participants successfully compiled a Business Model Canvas (BMC) based on the business ideas they developed. This activity also succeeded in improving creativity, communication skills, teamwork, and participants' confidence in developing and presenting business ideas.   Keywords: innovation, creativity, business model canvas
Penerapan SAK ETAP pada Laporan Keuangan BUMDes Pondok Makan Puri Kencono Desa Karangawen Arizka Novi Claudia; Ahmad Sahri Romadon
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/n72t9s02

Abstract

This study aims to analyze the management of financial statements of Village-Owned Enterprises (BUMDes) in Karangawen Village, Karangawen Subdistrict, Demak Regency, particularly in the application of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The main objective of this study is to determine the extent to which the application of these accounting standards can improve the quality, transparency, and accountability of BUMDes financial statements in the local village environment. The method used in this research is descriptive qualitative, with data collection through interviews, observation, and documentation. Through this approach, researchers can deeply understand the process of planning, implementation, challenges, and quality in the management of financial statements. Interviews were conducted with BUMDes managers, while observation and documentation were used to support the validity of the data obtained. The results showed that the management of financial statements at BUMDes Pondok Makan Puri Kencono Karangawen Village has been running well. The financial statements prepared have referred to and are in accordance with the principles of SAK ETAP, thereby increasing transparency and accountability in BUMDes financial management. In conclusion, the application of SAK ETAP to this BUMDes has had a positive impact on better financial report governance.   Keywords: Accounting, SAK ETAP, Financial Statements, BUMDes  
Determination of Factors Affecting Taxpayer Compliance with Vehicle Tax at the Samsat Pedurungan, Semarang City Ericke Fridatien; Ahmad Sahri Romadon
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 5 No. 1 (2026): April 2026
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/pezqyp24

Abstract

This study aims to determine whether Taxpayer Awareness, Tax Knowledge, and Tax Sanctions influence the Compliance of Motor Vehicle Taxpayers at the Pedurungan Samsat Office in Semarang for the 2022–2024 period. Taxes are a mandatory contribution used by the government for national development, yet taxpayer compliance remains a challenge affecting regional revenue optimization. This research employs a quantitative research method. The data used are primary data obtained from questionnaires distributed to respondents. The population in this study consists of Motor Vehicle Taxpayers registered at the Pedurungan Samsat Office in Semarang. A total of 97 respondents were selected as samples using the accidental sampling method. The analytical method used is multiple linear regression analysis to test the hypotheses.The findings indicate the existence of significant factors influencing compliance. Specifically, the results of this study indicate that Taxpayer Awareness has a positive and significant effect on Taxpayer Compliance, and Tax Knowledge has a positive and significant effect on Taxpayer Compliance. However, Tax Sanctions have no effect and are not significant on Taxpayer Compliance. The study concludes that increasing taxpayer awareness and knowledge is crucial for improving compliance rates. It is suggested that the relevant authorities focus on socialization and education programs rather than solely relying on sanctions, which were found to be ineffective in this context.Keywords: Tax Agressiveness, Profitability, CSR, Company Size
Co-Authors Ani Setyowati Arizka Novi Claudia Asah Wiari Sidiq Ayu Azizatut Takhia Citra Rizkiana Ericke Fridatien Prabasari, Bonita windasari rachmawati Yeremia Wijayanto