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All Journal Jurnal Mirai Management juremi: jurnal riset ekonomi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Manajemen Dayasaing
Eko Pujiatmoko
Program Studi Akuntansi, Universitas Muhammadiyah Karangnayar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Pamastutiningtyas, Terrensia Sekar sekar; Laurensius Bimo Harwiatmojo, Resi Intan Penatari, Eko Pujiatmoko,
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.7283

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap nilai perusahaan. Kinerja keuangan perusahaan yang diukur melalui likuiditas dan profitabilitas memiliki peran penting dalam menentukan nilai perusahaan, yang sering diukur melalui harga saham. Penelitian ini menggunakan metode literatur review dengan menganalisis berbagai jurnal dan artikel terkait. Hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh positif signifikan terhadap nilai perusahaan, sedangkan likuiditas menunjukkan pengaruh yang bervariasi tergantung pada industri dan situasi perusahaan. Temuan ini menekankan pentingnya perusahaan dalam meningkatkan efisiensi operasional dan profitabilitas untuk memaksimalkan nilai perusahaan dan menarik minat investor. Kata kunci: Kinerja Keuangan, Likuiditas, Profitabilitas, Nilai Perusahaan
AKUNTABILITAS DANA DESA SEBAGAI PENGGERAK PENINGKATAN KESEJAHTERAAN DAN PARTISIPASI MASYARAKAT SUKOHARJO Eko Pujiatmoko; Sajiwo Tri Prakoso; Terrensia Sekar Pamastutiningtyas
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 2: September 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i2.8602

Abstract

. Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi masyarakat dan akuntabilitas dana desa terhadap kesejahteraan masyarakat, baik secara langsung maupun tidak langsung. Dengan pendekatan kuantitatif, penelitian ini melibatkan 100 responden anggota Badan Permusyawaratan Desa (BPD) di Kabupaten Sukoharjo. Data dikumpulkan menggunakan kuesioner dan dianalisis dengan analisis jalur menggunakan SPSS. Hasil menunjukkan bahwa partisipasi masyarakat dalam mewujudkan akuntabilitas dana desa memiliki pengaruh signifikan terhadap kesejahteraan, dengan pengaruh tidak langsung yang lebih besar daripada pengaruh langsung
Implementation of Accountability in the Management of PKU Muhammadiyah Sukoharjo Hospital Pujiatmoko, Eko; Penatari, Resi Intan; Pamastutiningtyas, Terrensia Sekar; Jayanti, Suci
Jurnal Manajemen Dayasaing Vol. 26 No. 1 (2024): Jurnal Manajemen Dayasaing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v26i1.6386

Abstract

This research aims to explain the accountability of the management of the PKU Muhammadiyah Sukoharjo hospital from five aspects, namely legal and honesty aspects, process aspects, program aspects, policy aspects and financial aspects. This research uses a qualitative method from a phenomenological perspective. The data collection technique used was triangulation using in-depth interviews, observation and documentation. Data analysis was carried out in three stages, namely data reduction, data presentation, and drawing conclusions. The results of this research show that hospital management accountability. PKU Muhammadiyah Sukoharjo seen from the first five aspects, legal and honesty aspects states that there is no KKN at the employee, nurse and staff selection stage and carries out tasks in accordance with the established SOP. Second, aspects of the hospital program. PKU Muhammadiyah Sukoharjo provides training programs and workshops for doctors, nurses and other employees. The three aspects of the process indicate that the main tasks and functions have been carried out well, marked by appropriate service times according to procedures and affordable costs. Fourth, the policy aspect, policies made by the director such as costs, quality, SOPs that must be fulfilled. Fifth, financial accountability, there is no transparency regarding hospital financial reports. PKU Muhammadiyah Sukoharjo towards the community, apart from that there were no reports of hospital activity. PKU Muhammadiyah Sukoharjo therefore does not comply with the rules of PSAK No. 45 concerning financial reporting of non-profit organizations.
Faktor Anteseden Penerapan Sistem Akuntansi BUMDes terhadap Kinerja Keuangan dan Kesejahteraan Masyarakat Desa Terrensia Sekar Pamastutiningtyas; Eko Pujiatmoko; Rowiyani Rowiyani; Fadhilah Afrida
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2581

Abstract

Village-Owned Enterprises, known locally as BUMDes, hold a strategic position in driving village-level economic growth and enhancing rural living standards. Despite this potential, a number of BUMDes units in Karanganyar Regency still struggle with weak accounting practices, poor-quality financial reports, and limited transparency and accountability in managing their funds. Such conditions are likely to weaken financial outcomes and, in turn, reduce the extent to which BUMDes can contribute to community welfare. This study sets out to test how the accounting systems applied by BUMDes influence their financial performance and the welfare of village communities, and further to examine whether financial performance mediates that relationship. A causal quantitative approach was adopted, drawing on primary data gathered from structured questionnaires completed by 110 BUMDes administrators—directors, treasurers, and unit managers—across Karanganyar Regency. Data processing relied on Structural Equation Modeling with the Partial Least Squares approach (SEM-PLS) using SmartPLS software. Most measurement indicators met the required thresholds for convergent validity and reliability, with the exception of item SA6 under the accounting system construct, which returned a comparatively weak loading score. Structural testing revealed that the accounting system exerts a strong, statistically significant, positive influence on financial performance, and that financial performance in turn positively and significantly shapes village community welfare. The accounting system's direct path to community welfare, however, did not reach significance. What did prove significant was the indirect pathway running through financial performance, confirming its role as a mediating variable. Overall, the results underline how important it is for BUMDes to reinforce their accounting infrastructure and financial governance in order to boost performance and deliver greater welfare benefits to village communities.
Co-Authors Fadhilah Afrida Jayanti, Suci Pamastutiningtyas, Terrensia Sekar Pamastutiningtyas, Terrensia Sekar sekar Penatari, Resi Intan Rowiyani Rowiyani Sajiwo Tri Prakoso Terrensia Sekar Pamastutiningtyas