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All Journal Jurnal Manajemen dan Agribisnis Jurnal Akuntansi Muhammadiyah Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal EMT KITA IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) 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 Personal Norms and Tax Compliance Intentions on The Tax Compliance Behavior of MSME Actors Santoso, Aprih; Susanto; Pratito, R. Dwi Widi; Vydia, Vensy; Gusmao, Cristino
Jurnal Aplikasi Bisnis dan Manajemen Vol. 10 No. 3 (2024): JABM, Vol. 10 No. 3, September 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.10.3.748

Abstract

Background: MSMEs dominate the Indonesian economy. The growth of MSMEs shows that the number of MSMEs is quite large and continues to increase every year, thus indicating that MSMEs may be able to generate tax revenue. Semarang City is no exception. However, the problem is that MSMEs still view taxes as a burden that must be minimized and there is a lack of supervision from the tax authorities. Purpose: The aim of the research is to determine the influence of personal norms and tax compliance intentions on tax compliance behavior in MSMEs for processed agricultural products in Semarang City. Design/methodology/approach: The researcher used TPB. The idea that social and moral norms originate from subjective norms is examined in this study. Social norms focus more on providing social expectations and often aim to maintain harmony in a group or society, originate from society or social groups, and are often taught or enforced through socialization, social supervision, and social sanctions. Moral norms focus on behavior that is considered right or wrong from a moral or ethical perspective, are often related to a sense of personal responsibility or justice, originate from internal values, ethics, religion, or philosophy believed by the individual, and can vary from one individual to another, although they are often also influenced by certain religious or philosophical teachings. Three variables personal norms, intentions, and behavior, were used in this study. The questionnaires were given to UMKM taxpayers for processed agricultural products in Semarang City, totaling 120 respondents. PLS-SEM was used for the analysis.Findings/Result: The first hypothesis is that personal norms have an impact on intentions. The second hypothesis is accepted which shows that tax compliance intentions have a positive and significant influence on tax compliance behavior. The Influence of Personal Norms on Intention where the statistical value for the personal norm and intention variables are respectively, the P value is 0.000 < 0.050 and the T statistic value is 7.706 > 1.96 so that the hypothesis is accepted. The Influence of Intention on Behavior, where the P value is 0.002 < 0.050 and the T statistic value is 3.117 > 1.96 so that the hypothesis is accepted. The Influence of Personal Norms on Behavior, where the P value is 0.000 < 0.050 and the T statistic value is 4.010 > 1.96 so that the third hypothesis - namely, that personal norms have a major impact on behavior is accepted. The Influence of Intention on Behavior where the P value is 0.002 < 0.050 and the T statistic value is 3.117 > 1.96 so that the hypothesis of intention has a major impact on behavior is accepted by the test.Conclusion: The behavior is very positively influenced by personal norms and the intention to comply with taxes in MSMEs for processed agricultural products in the city of Semarang. The implications are: The Importance of Tax Education and Counseling, The Role of Moral and Ethical Values in Tax Compliance, The Influence of the Social Environment, The Need to Improve the Perception of Ease in Paying Taxes. Originality/value (State of the art): Originality/value of this research is that this research highlights the importance of education and counseling about taxes for MSMEs, as well as the need for policies that support and facilitate the taxation process for this sector. Keywords: tax compliance, agricultural products, MSMEs, personnel norms, social norms
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
Management Of Change Communication In Building Positive Perceptions Of The Demographic Bonus Pranawukir, Iswahyu; Sukma, Agus Hitopa; Bachtiar, Alfan; Misnan, Misnan; Hiswanti, Hiswanti; Santoso, Aprih; Gusmao, Cristino
Jurnal Mamangan Vol 13, No 2 (2024): 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.v13i2.7929

Abstract

The demographic bonus is a phenomenon where a country has a population of productive age that is greater than the population of non-productive age. However, to optimize the potential for a demographic bonus, effective management of change communication messages is needed to build positive perceptions among the public. This research aims to analyze and understand how management of change communication messages can play a role in building positive perceptions about the demographic bonus. The research method used is a qualitative approach by collecting data through literature written by communication experts, practitioners and related stakeholders. Apart from that, document analysis and literature studies were also carried out to obtain relevant information. It is hoped that the results of this research will provide better insight and understanding of the importance of managing change communication messages in building positive perceptions about the demographic bonus. Apart from that, it is also hoped that this research can provide practical recommendations in developing effective communication strategies to increase public understanding and participation regarding the demographic bonus. It is hoped that the conclusions of this research can contribute to stakeholders, government and society in optimizing the potential for demographic bonuses effectively and sustainably. With good management of change communication messages, it is hoped that positive perceptions about the demographic bonus can be formed and the public can better understand and support the change efforts needed to make optimal use of the demographic bonus.
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.  
STUDY OF FINANCIAL REPORTING AND AUDIT QUALITY USING VOSVIEWER Gusmao, Cristino; Fridatien, Ericke; Amaral, Adolmando S.; Hartoto, Witjaksono Eko; Santoso, Aprih
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/xwnpjg24

Abstract

This study aimed to analyze the research map related to Audit Quality using the Vosviewer bibliometric study. The methods employed to analyze the data in this study include using the Google Scholar tool Publish or Perish to look for papers that contain the term Audit Quality over a ten-year period starting in 2014 and ending in 2024, sorting the metadata of articles that meet the study criteria with Mendeley, and finally mapping the findings of the VOSViewer bibliometric visualization related to Audit Quality by grouping them according to the number of clusters and items. The study's findings demonstrate the vast amount of literature on audit quality, which is categorized into three clusters and encompasses fifty topic items.  This study's involvement and purpose illustrate the key findings of audit quality research.  Future scholars can use the visualization's findings as a guide to do additional research.
Co-Authors Agus Hitopa Sukma Alfiana Amaral, Adolmando S. Amaral, Leonardo Bele Bau Aprih Santoso Ardiani Ika Sulistyawati Arief Himmawan Dwi Nugroho Ayun Maduwinarti Bachtiar, Alfan Dede Yusuf Maulana DWI CAHYONO Emaya Kurniawati, Emaya Evi Lestari Fridatien, Ericke Handoko, V. Rudy Hartoto, Witjaksono Eko Hiswanti Hiswanti Illyasa, Nizar Iswahyu Pranawukir Kusnilawati, Nunik Kuswardani, Dc Kuswardani, DC. Lestari , Erika Puji Martins, Celeste Maria Maryono, Bambang Edy Misnan, Misnan Pratito, R. Dwi Widi Rosyati S. Amaral, Adolmando Solly Aryza Sugeng Rianto Suratman Suratman Suryawardana, Edy Teguh Ariefiantoro, Teguh Vensy Vydia Wahdi, Nirsetyo Widiastuti, C. Tri