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All Journal Jurnal Manajemen dan Agribisnis Jurnal Akuntansi Muhammadiyah Jurnal EMT KITA IJBE (Integrated Journal of Business and Economics) Fokus Ekonomi Aptisi Transactions on Technopreneurship (ATT) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Mamangan Social Science Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Gusmao, Cristino
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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KAJIAN EMPIRIS FAKTOR-FAKTOR PENENTU KEMANDIRIAN KEUANGAN DAERAH Sulistyawati, Ardiani Ika; Illyasa, Nizar; Santoso, Aprih; Dwi Nugroho, Arief Himmawan; Gusmao, Cristino
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1266

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, dana alokasi umum, dan belanja modal terhadap kemandirian keuangan daerah pada kabupaten/kota di Provinsi Jawa Tengah Tahun 2019-2022. Populasi yang digunakan dalam penelitian ini adalah pemerintah kabupaten/kota di Provinsi Jawa Tengah. Metode pengambilan sampel dalam penelitian ini adalah sensus atau total sampling yang artinya seluruh populasi dijadikan sampel penelitian yaitu 29 kabupaten dan enam kota di Provinsi Jawa Tengah. Penelitian ini dilakukan selama empat tahun, yaitu pada tahun 2019-2022. Penelitian ini menggunakan data sekunder Laporan Realisasi APBD Pemerintah Provinsi Jawa Tengah. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pajak daerah, retribusi daerah, dan belanja modal secara parsial mempunyai pengaruh signifikan dan positif terhadap kemandirian keuangan daerah. Sedangkan secara parsial dana alokasi umum berpengaruh signifikan dan negatif terhadap kemandirian keuangan daerah.
The Difficulty in the Implementation of Accounting Standard for Non Publicly Accountable Entities Sulistyawati, Ardiani Ika; Lestari , Erika Puji; Nugroho, Arief Himmawan Dwi; Gusmao, Cristino; Santoso, Aprih; Rosyati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 2 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i2.003

Abstract

Abstract: The Difficulty in the Implementation of Accounting Standard for Non-Publicly Accountable Entities Purpose: The research seeks to investigate the application of SAK ETAP in financial report of a non-publicly accountable entity. Method: Observational data collection techniques, documentation, interviews, and literature reviews with qualitative descriptive research methodologies were used to obtain and analyze data and to formulate findings.Results: The study results on Lottery Billiard and Cafe reveal that they still use single-entry or cash-based bookkeeping for their financial reports, leading to inaccuracies in the recording process. Additionally, the capital account is not reported, even though revenue should be recorded in the revenue account. The financial records do not adhere to the SAK ETAP standards.Novelty: The application of this research is in a specific context that focuses on SAK ETAP and the integration of several strategic analysis frameworks to identify the most appropriate approach Lotter Billiard and Cafe.Contribution: This research not only answers current challenges for Lotter Billiard and Cafe, but also the broader discourse on SAK ETAP implementation. Abstrak: Kesulitan Penerapan Standar Akuntansi Keuangan bagi Entitas Non-Akuntansi Publik Tujuan: Penelitian ini menggali penerapan SAK ETAP dalam laporan keuangan pada sebuah entitas tanpa akuntabilitas publik.Metode: Koleksi data dilakukan melalui observasi, dokumentasi, wawancara, dan studi kepustakaan, dilanjutkan analisis data kualitatif deskriptif untuk menghasilkan temuan.Hasil: Hasil penelitian tentang Lottery Billiard and Cafe menunjukkan bahwa pencatatan pembukuan single entry atau cash basis masih digunakan dalam laporan keuangan, sehingga terdapat beberapa ketidakakuratan dalam pencatatan keuangan selama penerapannya. Lotter Billiard and Cafe tidak melaporkan akun modalnya, meskipun pengakuan pendapatan seharusnya didokumentasikan dalam akun pendapatan. Pencatatan keuangan yang digunakan tidak mengikuti pedoman SAK ETAPKebaruan: Penerapan penelitian ini berada pada konteks spesifik yang berfokus pada SAK ETAP dan integrasi beberapa kerangka analisis strategis untuk mengidentifikasi pendekatan yang paling tepat yaitu Lotter Billiard and Cafe.Kontribusi: Penelitian ini tidak hanya menjawab tantangan pada Lotter Billiard and Cafe, namun juga wacana yang lebih luas mengenai implementasi SAK ETAP.      
The Influence of Product Innovation, HR Competence, and Marketing Performance on The Financial Performance of MSMEs in The Agricultural Kuswardani, DC.; Santoso, Aprih; Maulana, Dede Yusuf; Alfiana; Gusmao, Cristino
Jurnal Manajemen dan Agribisnis Vol. 21 No. 3 (2024): JMA Vol. 21 No. 3, November 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jma.21.3.307

Abstract

Background: Many MSMEs are switching to online businesses and utilizing digital technology to maintain their businesses.Purpose: This study aims to determine and examine the effect of product innovation, HR competency, and marketing performance on the financial performance of MSMEs in the Agricultural Sector in Semarang City after the Covid-19 pandemic with digitalization as a mediating variable.Design/methodology/approach: This study uses quantitative methodology and a causal associative approach. Data was collected through an online questionnaire distributed to MSME owners in the Agricultural Sector via WhatsApp, with questions filtered based on respondent characteristics. The sampling technique used was random sampling. The number of samples in this study was 150 business owners. Data analysis used partial least squares-structural equality modeling (PLS-SEM).Findings/Results: The results of this study indicate that product innovation, marketing performance, and digitalization have a significant effect on financial performance. Meanwhile, HR competency has had no significant effect on the financial performance of MSMEs in the Agricultural Sector in Semarang City after the COVID-19 pandemic. Digitalization has been proven to mediate the influence of product innovation, HR competency, and marketing performance on the financial performance of MSMEs in the Agricultural Sector in Semarang City.Conclusion: Product innovation, marketing performance, and digitalization have a significant effect on financial performance. Meanwhile, HR competency has not had a significant effect on the financial performance of MSMEs in the agricultural sector in Semarang City since the COVID-19 pandemic. Digitalization is proven to mediate the influence of product innovation, HR competency, and marketing performance on the financial performance of MSMEs in the Agricultural Sector in Semarang City.Originality/value (State of the art): State of the art in the era of digital transformation. Given that digitalization is increasingly becoming an important part of the global economy, this study is relevant to the current trend of digital technology adoption by MSMEs. This study can broaden the understanding of how small and medium-scale MSMEs can utilize digitalization to improve their competitiveness and financial performance, which is a growing research area globally. Keywords: digital transformation, HR competency, marketing performance, MSME finance, product innovation
Analysis of NPM Based Public Policy to Enhance Sustainability Performance: A Grounded Theory Maryono, Bambang Edy; Handoko, V. Rudy; Maduwinarti, Ayun; Gusmao, Cristino
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 1 (2025): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i1.484

Abstract

This study aims to explore the impact of applying New Public Management (NPM) principles on sustainability performance at Perumdam Batiwakkal, Berau Regency, focusing on operational efficiency, service quality, and environmental management. The theoretical framework integrates key NPM concepts privatization, decentralization, and performance measurement based on results with environmental sustainability models to offer a comprehensive understanding of managerial and operational impacts. Utilizing a Grounded Theory approach, data were collected through in-depth interviews with senior management, operational staff, and service users. Data analysis involved open coding, axial coding, and selective coding to develop a conceptual framework on NPM application and sustainability performance. Findings indicate that while NPM principles can enhance operational efficiency and service quality, challenges persist in achieving full sustainability performance. Key factors influencing effectiveness include leadership support, resource availability, and policy adaptation. The study provides insights into adapting NPM principles to improve sustainability performance and offers practical solutions for implementation challenges.
The Determinant Factors Analysis of Entrepreneurial Intentions on University Students Who Are Micro-Small Entrepreneurs Kusnilawati, Nunik; Suryawardana, Edy; Rianto, Sugeng; Kuswardani, DC; Ariefiantoro, Teguh; Gusmao, Cristino
Jurnal Ilmu Sosial Mamangan Vol 12, No 3 (2025): Jurnal Ilmu Sosial Mamangan Accredited 2 (SK Dirjen Ristek Dikti No. 0173/C3/DT
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v12i3.9353

Abstract

Due to the lack of job prospects, micro and small business actors generally start their businesses. Based on theoretical studies, there is a relationship between entrepreneurial ambition, locus of control, personal attitude, ethnicity, and religiosity. Respondents in the research sample numbered 130 people. The tool used was a questionnaire consisting of 26 indicators and five variables. The Likert scale has five possible answers. The location of the study was Semarang. SEM-Amos was used for data processing and analysis. From the initial test, the data were normally distributed and original and reliable. Test the research model for all suitability criteria so that the research model can be accepted. The results of the study based on hypothesis testing showed two things that were not in accordance with the hypothesis: 1). Ethnicity has no real influence on a person's attitude, and 2). Through the mediation of personal attitudes, ethnicity has no real influence on entrepreneurial tendencies. This can be used as a source for further research. Thus, the novelty of this study shows that the variable of entrepreneurial intention is influenced by ethnicity, religiosity, locus of control, and personal attitudes. Then, the implications of research on competency as a mediating variable further strengthen the influence received by the entrepreneurial intention variable from the independent variables (ethnicity, religiosity, locus of control).
EXPLORASI PERAN ORIENTASI TABUNGAN PRIBADI DALAM PENGARUH TEKNOLOGI KEUANGAN TERHADAP PERENCANAAN KEUANGAN KELUARGA : ANALISIS TEMATIK Cahyono, Dwi; Lestari, Evi; Gusmao, Cristino
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 1 (2025)
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i1.2413

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran orientasi tabungan pribadi dalam pengaruh teknologi keuangan terhadap perencanaan keuangan keluarga di kalangan keluarga muda di Indonesia. Menggunakan pendekatan kualitatif dengan analisis tematik, data dikumpulkan melalui wawancara mendalam dan diskusi kelompok terarah dengan pasangan suami-istri berusia 25-40 tahun. Hasil penelitian menunjukkan bahwa organisasi tabungan pribadi menjadi faktor utama dalam membentuk perilaku perencanaan keuangan keluarga, terutama dalam kebiasaan menabung, pengendalian pengeluaran, dan penetapan prioritas keuangan. Teknologi keuangan memfasilitasi proses ini dengan memberikan kemudahan dalam menyatukan, mengelola, dan mengatur keuangan secara efisien dan terstruktur. Interaksi antara orientasi tabungan pribadi dan penggunaan teknologi keuangan menghasilkan pola pengelolaan keuangan keluarga yang adaptif serta responsif terhadap perubahan kebutuhan dan tantangan ekonomi. Secara keseluruhan, temuan ini menegaskan pentingnya integrasi antara konservasi dan pemanfaatan teknologi keuangan untuk meningkatkan efektivitas perencanaan keuangan keluarga di era digital.Analisis Kata Kunci tematik; keluarga muda; orientasi tabungan pribadi; perencanaan keuangan keluarga; teknologi keuan
Beyond the Click: A Deep Dive into Factors Influencing Digital Paylater Kurniawati, Emaya; Suratman, Suratman; Widiastuti, C. Tri; Gusmao, Cristino
Integrated Journal of Business and Economics (IJBE) Vol 9, No 2 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i2.1079

Abstract

This study explores key factors influencing Generation Z's intention to use digital pay-later services, focusing on perceived risk, ease of use, and financial technology (fintech) literacy. Specifically, it examines how perceptions of risk and ease of use affect usage intentions through the mediating role of fintech literacy. A quantitative research design and partial least squares (PLS) analysis were used to analyze survey data collected from Generation Z university students. The findings indicate that perceived ease of use significantly enhances intention to adopt digital pay-later services, whereas perceived risk demonstrates a more complex, indirect effect moderated by fintech literacy. Fintech literacy partially mediates the impact of both perceived risk and ease of use, highlighting the critical role of financial knowledge in fostering responsible digital pay-later adoption. These insights suggest that providers of digital pay-later services should focus on educational initiatives and design user-friendly products to meet the financial literacy needs of Generation Z consumers.  
KAJIAN EMPIRIS FAKTOR-FAKTOR PENENTU KEMANDIRIAN KEUANGAN DAERAH Sulistyawati, Ardiani Ika; Illyasa, Nizar; Santoso, Aprih; Dwi Nugroho, Arief Himmawan; Gusmao, Cristino
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1266

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, dana alokasi umum, dan belanja modal terhadap kemandirian keuangan daerah pada kabupaten/kota di Provinsi Jawa Tengah Tahun 2019-2022. Populasi yang digunakan dalam penelitian ini adalah pemerintah kabupaten/kota di Provinsi Jawa Tengah. Metode pengambilan sampel dalam penelitian ini adalah sensus atau total sampling yang artinya seluruh populasi dijadikan sampel penelitian yaitu 29 kabupaten dan enam kota di Provinsi Jawa Tengah. Penelitian ini dilakukan selama empat tahun, yaitu pada tahun 2019-2022. Penelitian ini menggunakan data sekunder Laporan Realisasi APBD Pemerintah Provinsi Jawa Tengah. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pajak daerah, retribusi daerah, dan belanja modal secara parsial mempunyai pengaruh signifikan dan positif terhadap kemandirian keuangan daerah. Sedangkan secara parsial dana alokasi umum berpengaruh signifikan dan negatif terhadap kemandirian keuangan daerah.
Pengaruh Likuiditas dan Profitabilitas terhadap Financial Distress Gusmao, Cristino; Martins, Celeste Maria; Amaral, Leonardo Bele Bau; Sulistyawati, Ardiani Ika; Santoso, Aprih
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5518

Abstract

The study aims to find empirical evidence of the influence of liquidity (CR) and profitability (ROA) on financial distress. In this study, the researcher used a quantitative method using panel data regression. The study population consisted of companies listed on the Jakarta Islamic Index (JII 30) 2021-2024, and a purposive sampling technique was used to determine the sample size. A total of 84 samples from 21 companies were selected for this study. The data analysis technique used EViews 12. Based on the research findings, financial distress is significantly influenced by liquidity (CR) and profitability (ROA). The R-square results indicate that the influence of CR and ROA on financial distress, with a value of 0.8997 or 89.97%, is included in the high category. Meanwhile, other variables not studied may have an influence of 10.03%.
EPISTEMOLOGICAL BASIS OF ACCOUNTING: A PHILOSOPHICAL CRITICISM Wahdi, Nirsetyo; Gusmao, Cristino; S. Amaral, Adolmando; Luhgiatno, Luhgiatno; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 2 (2025): December 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.2.159-167

Abstract

Current accounting tends to be more materialistic, selfish, and secular because it strongly emphasizes material and value-free accounting. Numerous examples of anomalies and manipulation of financial statements carried out by accountants that demonstrate these characteristics are evidence. This problem is exacerbated by the assumption that humans are homo economicus who are opportunistic, greedy, and selfish. This raises a key question about the character of accountants and accounting science. Accounting science is very different from philosophy. Achieving the ultimate truth of science and the true nature of science is the foundation of accounting science. This study aims to examine the philosophy and evolution of accounting as well as practical strategies to reduce financial statement variance. According to the findings of this research, accounting theorists can consider and adopt various paradigms from other disciplines to address the complex problems that accounting is currently facing and will face. These paradigms are based on philosophical differences in science.
Co-Authors Alfiana Amaral, Leonardo Bele Bau Aprih Santoso Ardiani Ika Sulistyawati Arief Himmawan Dwi Nugroho Ayun Maduwinarti Dede Yusuf Maulana DWI CAHYONO Emaya Kurniawati, Emaya Evi Lestari Illyasa, Nizar Kusnilawati, Nunik Kuswardani, Dc Kuswardani, DC. Lestari , Erika Puji Mahendra, I.G.N. Andhika Martins, Celeste Maria Maryono, Bambang Edy Rosyati Rudy Handoko S. Amaral, Adolmando Sugeng Rianto Suratman Suratman Suryawardana, Edy Teguh Ariefiantoro, Teguh Wahdi, Nirsetyo Widiastuti, C. Tri