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All Journal JUTIS : Jurnal Teknik Informatika Jurnal Pengabdian Nasional Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Riset Akuntansi Soedirman Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Ulil Albab
Rusmianto, Rusmianto
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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PELATIHAN DAN PEMBIMBINGAN KEUANGAN PESANTREN MELALUI APLIKASI E-PESANTREN PADA PONDOK PESANTREN AZ ZAHRA LAMPUNG SELATAN Rusmianto, Rusmianto; Yuniarti, Evi; Kusuma Dewi, Anita; Hari Tiarto, Eko
Jurnal Pengabdian Nasional Vol 5 No 1 (2024)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jpn.v5i1.3523

Abstract

Sebagai salah satu lembaga yang salah satu sumber pendanaannya berasal dari masyarakat, pondok pesantren harus mampu menjadi lembaga yang memiliki akuntabilitas dan transparansi yang baik dalam pengelolaan keuangannya. Berdasarkan hasil analisis SWOT, permasalahan yang dihadapi oleh pengurus Pesantren dalam pengelolaan keuangannya adalah lemahnya pengetahuan pengurus Pesantren akan sistem dan praktik yang sehat dalam pengelolaan keuangan Pesantren dan lemahnya sentuhan teknologi dalam pengelolaan keuangan tersebut. Pelaksanaan kegiatan PKM ini menjalin kerjasama dengan Pondok Pesantren Az Zahra dengan tahapan pelaksanaan kegiatan: Tahap Meningkatkan Pengetahuan Mitra Tentang Akuntansi Keuangan Pesantren, Tahap peningkatan kualitas pengelolaan keuangan Pesantren melalui pembuatan dan implementasi sistem akuntansi Keuangan Pesantren, Tahap Pelatihan Penggunaan Aplikasi Akuntansi E-Pesantren, Tahap Implementasi Aplikasi Akuntansi E-Pesantren Pada Sistem Pencatatan Mitra, Rencana Keberlanjutan Program, Monitoring dan Evaluasi. Hasil yang diperoleh setelah pelaksanaan PKM adalah meningkatnya pengetahuan pengurus Pesantren akan sistem dan praktik yang sehat dalam pengelolaan keuangan Pesantren.
Desain Sistem Informsi Akuntansi Pesantren Berdasarkan Pedoman Akuntansi Pesantren Dalam Rangka Meningkatkan Efisiensi Dan Efektifitas Pengelolaan Pesantren Rusmianto, Rusmianto; Rima Maulini, Rima Maulini
Jutis (Jurnal Teknik Informatika) Vol. 11 No. 1 (2023): Jutis (Jurnal Teknik Informatika)
Publisher : Universitas Islam Syekh Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT Pesantren is a community-based institution that has a long history for the Indonesian people and has a strategic role in encouraging the progress of the Indonesian nation in various development sectors, especially building human resources and the nation's economy. A well-managed Islamic boarding school has great potential to become one of the locomotives of economic growth and the progress of the nation in the form of improving the quality of human resources and the production of goods and services. One of the characteristics of an advanced pesantren is the existence of good financial management that encourages the availability of relevant and reliable financial information for pesantren managers and other interested parties. This research will be carried out with the aim of developing an Islamic boarding school financial accounting information system and developing an accounting application for Islamic boarding school finance as well as analyzing user acceptance of the Islamic boarding school financial accounting information system. This research uses 10 Islamic boarding schools as research objects with Darul Iman Islamic Boarding School as the coordinator of research partners. The method used to develop the system is the waterfall method, while user acceptance is approached with the Technology Acceptance Model (TAM) using the simultaneous equation model (SEM) as an analytical tool. The stages of research that have been carried out are the stages of analysis and design and writing of program code and application development. The analysis phase includes identification of existing conditions, weaknesses of the current system, and identification of business process needs. While the design phase includes context design (DFD levels 0 and 1. writing the code for this program using the PHP programming language and several XAMPP supporting tools. The final results of the black box testing of the village financial management application result that the application has been running normally.
PENGARUH INTERNET BANKING, MOBILE BANKING DAN BOPO TERHADAP KINERJA BANK UMUM BANK KONVENSIONAL (STUDI PADA BANK UMUM KONVENSIONAL PERIODE 2019-2023) Malik, Sakiran; Rusmianto, Rusmianto; Ridwansyah, Eksa
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1212

Abstract

Penelitian ini bertujuan untuk melihat pengaruh Internet Banking, mobile banking dan beban operasi pendapatan operasi terhadap kinerja keuangan bank umum konvensional yang terdaftar di Otoritas Jasa Keuangan periode 2019-2023. Metode penelitian yang digunakan adalah analisis regresi linear berganda dan analisis jalur, dengan populasi sebanyak 62 bank umum konvensional dan sampel yang diperoleh melalui purposive sampling sebanyak 7 bank syariah, dengan total data sebanyak 35. Analisis data dilakukan menggunakan SPSS versi 26, setelah pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa Internet Banking dan Mobile Banking tidak berpengaruh signifikan terhadap kinerja keuangan bank umum konvensional pada periode 2019-2023. Sebaliknya, rasio BOPO memiliki pengaruh negatif terhadap kinerja keuangan bank umum konvensional selama periode yang sama. Kesimpulannya, meskipun teknologi perbankan digital semakin berkembang, pengaruhnya terhadap kinerja keuangan bank konvensional masih terbatas, dengan efisiensi operasional yang diukur melalui BOPO memberikan dampak yang lebih signifikan. Kata Kunci: Bank Umum Konvensional, Internet Banking, Mobile Banking, BOPO, ROA
Pengaruh Company growth, Debt covenant, IOS, dan Insentif pajak terhadap Konservatisme Akuntansi Ningsih, Tri Kesuma Setya; Rusmianto, Rusmianto; Pentiana, Destia
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.5257

Abstract

Purpose: This study aims to analyze the influence of company growth, debt covenants, investment opportunity sets (IOS), and tax incentives on the application of accounting conservatism in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX). Methodology: This quantitative research uses secondary data from the annual financial reports of 18 infrastructure companies from to 2021-2023, yielding 54 observations. Data were analyzed using multiple linear regression after passing the classical assumption tests. Results: The results indicate that debt covenants, IOS, and tax incentives significantly affect accounting conservatism. Debt covenants and IOS have a negative influence, whereas tax incentives have a positive effect. However, company growth had no significant effect. Simultaneously, these four variables influence accounting conservatism, with an Adjusted R² value of 75.9%. Conclusion: This study concludes that pressure from debt agreements, high investment opportunities, and tax incentives encourage infrastructure companies to adopt more conservative and cautious financial reporting. Limitation: The study's scope is limited to the infrastructure sector over a three-year period, so the findings may not be generalizable to other sectors or timeframes. Contribution: These findings provide regulators and practitioners with input on the drivers of accounting conservatism, which can enhance the credibility of financial statements and maintain investor confidence in the infrastructure sector.
Pengaruh Literasi Keuangan, Persepsi Risiko dan Persepsi Kemudahan terhadap Minat Mahasiswa Menggunakan Pinjaman Online Gustina, Wahyu; Rusmianto, Rusmianto; Nurmala, Nurmala
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 3 No. 8: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v3i8.4482

Abstract

Penelitian ini memiliki tujuan agar mengetahui pengaruh literasi keuangan, persepsi risiko dan persepsi kemudahan terhadap minat mahasiswa menggunakan pinjaman online. Variable independent pada penelitian ini adalah literasi keuangan, persepsi risiko, dan persepsi kemudahan kemudian variable dependennya adalah minat mahasiswa menggunakan pinjaman online. Populasi penelitian adalah mahasiswa aktif politeknik negeri lampung tahun 2024. Metode pengambilan sampel yaitu probability sampling dengan menggunakan teknik proportionate stratified random sampling. Metode pengambilan data menggunakan angket dengan kuoesioner googleform yang disebarkan kepada 98 mahasiswa politeknik negeri lampung yang terpilih sebagai sampel penelitian. Alat analisis menggunakan analisis regresi linier berganda uji asumsi klasik, uji T, uji F dan koefisien determinasi yang dilakukan menggunakan SPSS.V.26. Hasil dari penelitian yang berdasarkan uji t menunjukan bahwa Literasi keuangan tidak memiliki pengaruh terhadap minat mahasiswa menggunakan pinjaman online, Persepsi risiko tidak berpengaruh terhadap minat mahasiswa menggunakan pinjaman online sedangkan persepsi kemudahan berpengaruh dan signifikan terhadap minat mahasiswa menggunakan pinjaman online. Kemudian literasi keuangan, persepsi risiko dan persepsi kemudahan secara bersama-sama berpengaruh terhadap minat mahasiswa menggunakan pinjaman online.
Persepsi Mahasiswa Akuntansi Mengenai Dampak Artificial Intelligence terhadap Profesi Akuntan Restiana, Restiana; Anggraini, Depita; Rusmianto, Rusmianto
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.2025.4.2.18330

Abstract

This study aims to analyze the influence of knowledge about Artificial Intelligence (AI), awareness of AI, and adaptability skills on accounting students’ perceptions of the impact of AI on the accounting profession. The research employed a quantitative approach using multiple linear regression analysis. The sample size was determined using the Slovin formula with a 10% margin of error, consisting of 100 students from the Tax Accounting and Digital Business Accounting study programs at Lampung State Polytechnic. The results show that, partially, the three independent variables knowledge about AI, awareness of AI, and adaptability skills significantly influence students’ perceptions of the impact of AI on the accounting profession. Simultaneously, these variables also have a significant effect on students’ perceptions. These findings suggest that higher levels of knowledge, awareness, and adaptability among students lead to more positive perceptions of AI’s impact on the accounting profession.
Pengaruh Program Pemutihan Pajak, Razia Kepolisian, Samsat Keliling, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Khaerudin, Randi Nanda; Rusmianto, Rusmianto; Kurniawan, Umarudin
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.2025.4.2.18379

Abstract

The following discussion intend for find whether the tax amnesty program, police raids, mobile Samsat services, and the quality of tax services have an impact on motor vehicle taxpayers’ compliance in Bandar Lampung City. The population at the following discussion consists of motor vehicle taxpayers in Bandar Lampung City, totaling 1,009,790 individuals. The sample size used on following discussion is 100 motor vehicle taxpayers, selected using the incidental (accidental) sampling method. The following discussion is a quantitative research that applies multiple linear regression analysis. Data obtained by questionnaires using a Likert scale of 1–5 and through interviews. The results from the following discussion it is shown the tax amnesty program also service quality has a positive impact at motor vehicle taxpayer compliance. Meanwhile, police raids also mobile Samsat services has no significant impact at motor vehicle taxpayer compliance in Bandar Lampung City.
Co-Authors anggraini, Depita Eko Hari Tiarto Gustina, Wahyu Khaerudin, Randi Nanda Kurniawan, Umarudin Kusuma Dewi, Anita Malik, Sakiran Ningsih, Tri Kesuma Setya Nurmala Nurmala Pentiana, Destia Restiana, Restiana Ridwansyah, Eksa Rima Maulini Yuniarti, Evi