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All Journal Journal of Economics, Assets, and Evaluation Neraca Manajemen, Akuntansi, dan Ekonomi Harmoni Economics: International Journal of Economics and Accounting
Achmad Bagas Djuan Rajendra
Universitas 17 Agustus 1945 Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP USAHA MIKRO KECIL DAN MENENGAH (UMKM) Achmad Bagas Djuan Rajendra; Gabriella Afe Glorya; Irda Agustin Kustiwi
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 3 No. 3 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v3i3.1692

Abstract

Perkembangan teknologi informasi telah menjadikan Sistem Informasi Akuntansi (SIA) semakin penting dalam operasional Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini mengeksplorasi peran SIA dalam meningkatkan efisiensi, transparansi, dan pengelolaan informasi keuangan UMKM. Metode penelitian melibatkan survei dan wawancara dengan pemilik UMKM yang menerapkan SIA. Hasilnya menunjukkan bahwa SIA dapat meningkatkan akurasi keuangan, mempercepat pengambilan keputusan, dan meningkatkan daya saing UMKM. Tantangan seperti keterbatasan dana dan pemahaman teknologi memerlukan dukungan pemerintah dan lembaga keuangan. Penelitian ini memberikan wawasan untuk mengoptimalkan peran SIA di UMKM, mendukung pertumbuhan dan keberlanjutan sektor ini melalui kebijakan dan inisiatif yang tepat.
Analysis of Good Corporate Governance Implementation in BUMDes Management and Its Contribution to Village SDGs (A Study of BUMDes Surya Sejahtera, Kedungturi Village, Taman District, Sidoarjo Regency) Achmad Bagas Djuan Rajendra; Taufiq Hidayat
Journal of Economics, Assets, and Evaluation Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i2.970

Abstract

This study aims to analyze the implementation of good corporate governance in the management of BUMDes and its contribution to the SDGs of the village at DUMDes Surya Sejahtera Kedungturi, Taman District, Sidoarjo Regency. This study uses a qualitative method with primary data obtained from the Secretary and Treasurer of BUMDes Surya Sejahtera. Data collection techniques include interviews, observation, and documentation. The results of the study show that BUMDes Surya Sejahtera has implemented GCG well, although improvements are needed in transparency, digital literacy, and community participation. GCG contributes positively to BUMDes performance, community economy, and achievement of Village SDGs.
The Relationship Between Risk Management, Non-Financial Performance Measurement, and Company Reputation in Integrated Reporting in State-Owned Banks in Indonesia Maria Yovita R. Pandin; Achmad Bagas Djuan Rajendra; Salma Dewi Ambarsari; Salva Dewi Ambarwati; Fillah Ardhi
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i3.262

Abstract

This study looks at how integrated reporting (Y) is impacted by risk management (X1), non-financial performance (X2), and company reputation. The results of the first hypothesis test (H1) indicate that risk management (X1) significantly influences integrated reporting (Y) with a significance value of 0.634 (p>0.05). This means that the null hypothesis (H0) is rejected, indicating a significant contribution of X1 to Y. Conversely, the second hypothesis test (H2) shows that non-financial performance (X2) does not have a significant influence on integrated reporting (Y), with a significance value of 0.001 (p<0.05), so the null hypothesis (H0) is accepted and H2 is rejected. Similarly, the third hypothesis (H3) shows that corporate reputation (X3) does not have a significant effect on integrated reporting (Y) with a significance value of 0.000 (p<0.05), causing the null hypothesis (H0) to be accepted and H3 to be rejected. However, the simultaneous test (H4) reveals that risk management (X1), non-financial performance (X2), and company reputation (X3) collectively have a significant effect on integrated reporting (Y), as indicated by a significance level of 0.000 (p<0.05) and a calculated F value of 11.137, which is greater than the table F value of 3.443. This supports the acceptance of H4, indicating that although some variables are not significant individually, the combination of the three collectively contributes to explaining the variation in integrated reporting (Y).
Co-Authors Fillah Ardhi Gabriella Afe Glorya Kustiwi, Irda Agustin Maria Yovita R. Pandin Salma Dewi Ambarsari Salva Dewi Ambarwati Taufiq Hidayat