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All Journal Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Agus Faturokhman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH MOTIVASI SOSIAL, PENGETAHUAN AKUNTANSI DAN BIAYA PENDIDIKAN TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) DENGAN MOTIVASI KUALITAS SEBAGAI VARIABEL MODERASI Mawar Mugi Karidhani; Eliada Herwiyanti; Agus Faturokhman
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.472 KB) | DOI: 10.32424/1.jras.2022.1.2.7492

Abstract

This study aims to determine the partial effect of social motivation, accounting knowledge, and education costs on the interest of accounting students to take PPAk with quality motivation as a moderating variable. This study also aims to determine the effect of social motivation, accounting knowledge, education costs, and quality motivation on interest in participating in PPAk. The population in this study were undergraduate students of Accounting, Faculty of Economics and Business, Jenderal Soedirman University who had taken the auditing I course and were aware of the Accounting Profession Education program. This research is a quantitative research. Sampling used the convenience proportional sampling method which resulted in 81 research samples. The data analysis technique used is Structural Equation Modeling (SEM) based on variance or variance based using Partial Least Square (PLS) alternatives. The results of this study; (1) Social motivation has a positive effect on the interest of accounting students to take PPAk, (2) Knowledge of accounting has a positive effect on the interest of accounting students to take PPAk, (3) Education costs have a negative effect on the interest of accounting students to take PPAk, (4) Quality motivation unable to moderate the influence of social motivation on the interest of accounting students to take PPAk, (5) Quality motivation is not able to moderate the effect of accounting knowledge on the interest of accounting students to take PPAk, (6) Quality motivation is not able to moderate the effect of education costs on the interest of accounting students to take PPAk.
PENGARUH KEGUNAAN DAN KEMUDAHAN PENGGUNAAN TERHADAP MINAT PERILAKU PADA PENGGUNAAN APLIKASI MICROSOFT EXCEL DENGAN SIKAP PENGGUNAAN SEBAGAI VARIABEL MEDIASI PADA UKM DI KABUPATEN BANYUMAS Nurleli Nurleli; Bambang Setyobudi Irianto; Agus Faturokhman; Permata Ulfah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.7852

Abstract

Technology Acceptance Model (TAM) merupakan model penelitian yang bertujuan mengetahui penerimaan dan penggunaan teknologi informasi yang ada di masyarakat. Penelitian ini bertujuan untuk menguji faktor-faktor apakah yang menyebabkan pelaku UKM berminat menggunakan aplikasi microsoft excel. Faktor yang diuji meliputi faktor kegunaan, kemudahan penggunaan, dan sikap penggunaan. Penelitian ini meneliti penerimaan dan penggunaan aplikasi microsoft excel pada UKM menggunakan pendekatan TAM. Penelitian dilakukan pada 100 UKM yang berada di Kabupaten Banyumas dengan teknik pengambilan sampel berupa convenience sampling. Penelitian menggunakan jenis survei dengan pendekatan kuantitatif. Data penelitian yang diperoleh berupa data primer dengan teknik pengumpulan melalui kuesioner. Data yang sudah terkumpul dianalisis menggunakan SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa: (1) persepsi kegunaan berpengaruh signifikan terhadap sikap penggunaan pada penggunaan aplikasi microsoft excel; (2) persepsi kemudahan penggunaan berpengaruh signifikan terhadap sikap penggunaan pada penggunaan aplikasi microsoft excel; (3) sikap penggunaan berpengaruh positif terhadap minat perilaku pada penggunaan aplikasi microsoft excel; (4) persepsi kegunaan berpengaruh signifikan terhadap minat perilaku pada penggunaan aplikasi microsoft excel; (5) persepsi kemudahan penggunaan berpengaruh signifikan terhadap minat perilaku pada penggunaan aplikasi microsoft excel; (6) sikap penggunaan tidak memediasi pengaruh kegunaan terhadap minat perilaku pada penggunaan aplikasi microsoft excel; (7) sikap penggunaan memediasi pengaruh kemudahan penggunaan terhadap minat perilaku pada penggunaan aplikasi microsoft excel. Implikasi yang diperoleh dari penelitian ini yaitu supaya mengetahui faktor-faktor yang mempengaruhi minat perilaku menggunakan aplikasi microsoft excel dan penelitian ini dapat dijadikan referensi untuk penelitian selanjutnya.
Peran Digitalisasi dalam Pengembangan UMKM di Kabupaten Banyumas: Sebuah Systematic Literature Review Sugiarto Sugiarto; Agus Sunarmo; Agus Faturokhman; Yusriyati Nur Farida
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.19502

Abstract

Digitalization has become one of the key strategies in the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, including in Banyumas Regency. Digital transformation is believed to enhance competitiveness, operational efficiency, market access, and business sustainability of MSMEs. This study aims to systematically review the role of digitalization in MSME development, with a specific focus on the regional context of Banyumas Regency. This research employs a Systematic Literature Review (SLR) method following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Scientific articles were collected from national and international databases, including SINTA, Google Scholar, Scopus, and Web of Science, published between 2019 and 2024. The results indicate that digitalization plays a significant role in improving MSME marketing performance, financial management efficiency, financial inclusion, and business resilience. However, the implementation of digitalization still faces several challenges, such as limited digital literacy, inadequate technological infrastructure, and insufficient institutional support. These findings are expected to provide insights for local governments, academics, and MSME practitioners in formulating digital-based MSME development policies and strategies in Banyumas Regency.
UPAYA PEMBENAHAN PENCATATAN KEUANGAN BUM DESA DEKADE MAJU DI KARANGSALAM, BATURRADEN Eliada Herwiyanti; Warsidi Warsidi; Agus Faturokhman; Probo Hardini
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.2.17842

Abstract

This community service program aims to improve financial transaction recording at the Dekade Maju Village-Owned Enterprise (BUM Desa) located in Karangsalam, Baturraden. This activity was motivated by the need of the village government and BUM Desa administrators for clearer financial data from the implementation of activities involving culinary business actors in Karangsalam, Baturraden. Coordination between the Community Service Team and BUM Desa Partners resulted in an agreement to solve the problem by providing appropriate tools and technology, including accounting software and adequate hardware for office operations. The tools and technology assistance were handed over to the Partners on July 25, 2025. Subsequently, the Community Service Team provided training and mentoring to the Partners on how to operate the provided tools. The Partners are now able to operate the existing equipment and maintain digital financial records. The community service program has proven to be effective and beneficial for the Partners in improving their financial records. Financial recording at BUM Desa Dekade Maju is now digital, making the resulting financial data easier to understand.
Mengenal Literasi Keuangan Rumah Tangga di Desa Metenggeng Purbalingga Widyahayu Warmmeswara Kusumastati; Yusriyati Nur Farida; Agus Faturokhman; Sugiarto Sugiarto
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.2.19500

Abstract

Household financial literacy plays a crucial role in supporting family welfare and economic resilience in rural communities. Limited understanding of financial management often leads to imbalances between income and expenditure, low saving capacity, and inadequate long-term financial planning. This community service activity was conducted in Metenggeng Village, Purbalingga Regency, aiming to enhance household financial literacy through education and simple mentoring. The implementation method included problem identification, financial literacy education, interactive discussions, and assistance in preparing household budgets. The results indicate an improvement in participants’ understanding of income management, expenditure control, and the importance of family financial planning. This activity is expected to encourage more prudent and sustainable financial behavior among rural households
Co-Authors Agus Sunarmo Bambang Setyobudi Irianto Eliada Herwiyanti Mawar Mugi Karidhani Nurleli Nurleli Permata Ulfah Probo Hardini Sugiarto Sugiarto warsidi warsidi Widyahayu Warmmeswara Kusumastati Yusriyati Nur Farida