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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Accounting and Finance Studies Borobudur Accounting Review
Utami, Pranita Siska
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Economics, Econometrics & Finance

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Determination Analysis Of Village Owned Enterprise Sustainability Fathima, Salsa Hanifatul; Susanto, Barkah; Yuliani, Nur Laila; Darmadi, Ravindra Ardiana; Utami, Pranita Siska
Accounting and Finance Studies Vol. 5 No. 1 (2025): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs51.12682025

Abstract

Research Aims: The purpose of this study is to analyze the effect of improving work quality, increasing income and budget efficiency on the sustainability of Village Owned Enterprise businesses in Borobudur District. The problems that occurred in Village Owned Enterprise which experienced a decline in performance in Borobudur for several years after COVID-19, especially in 2022 and 2023. The decline was due to three main factors, namely the lack of increased expertise, income, and budget management. Design/methodology/approach: The method used in this study is quantitative research using primary data obtained through the distribution of questionnaires to Village Owned Enterprise managers in Borobudur District. The technique is used in collecting samples using the purposive sampling method. The analysis methods used include Validity Test, Reliability, Determination Coefficient, and multiple linear regression with F Test and t Test. Research Findings: The results of this study indicate that improving work quality has a positive effect on business continuity, as well as other variables, increasing income and budget efficiency also have a positive effect on the sustainability of Village Owned Enterprise. Theoretical Contribution/Originality: The contribution of this research is expected to provide input and become a reference for Village Owned Enterprise and the local government and it is hoped that it can be generalized in identifying key factors that influence business sustainability. The limitations of this study are that the data needed for the study are difficult to obtain due to the limited human resources of Village Owned Enterprise, because several Village Owned Enterprise have merged into one with Balkondes.
Anteseden keberlanjutan usaha balai ekonomi desa (BALKONDES) Khasanah, Intan Khamilatul; Yuliani, Nur Laila; Susanto, Barkah; Utami, Pranita Siska; Darmadi, Ravindra Ardiana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1477

Abstract

Business sustainability in village economic centers (Balkondes) is crucial for enhancing the village economy and improving the welfare of local communities. This study analyzes the key factors influencing Balkondes businesses sustainability, focusing on three leading indicators: income generation, budget efficiency, and social impact. The research employs a quantitative approach, utilizing survey techniques to gather data from Balkondes managers and relevant stakeholders. The findings indicate that income generation significantly contributes to business sustainability by enabling optimal resource allocation and strengthening financial aspects. However, budget efficiency and social impact do not directly influence business sustainability. Public interest statements The findings of this research benefit Balkondes stakeholders and SOEs by helping them develop more effective and sustainable strategies. Consequently, this research can assist BUMN in achieving social and economic objectives while enhancing the sustainability of its businesses
Analisis determinan market share perbankan syariah di Indonesia Rokhman, Arif Khoirur; Utami, Pranita Siska; Hidayah, Nur
Borobudur Accounting Review Vol 4 No 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.12268

Abstract

Penelitian ini berfokus untuk menguji pengaruh kecukupan modal, profitabilitas, non-performing financing (NPF), financing to deposit rasio (FDR), nisbah, dan dana pihak ketiga (DPK) terhadap market share Perbankan Syariah di Indonesia selama periode 2019-2023. Penelitian ini menggunakan populasi berupa 34 Bank Umum Syariah dan Unit Usaha Syariah yang tercatat di OJK. Sampel terdiri dari 21 bank dengan jumlah data sebesar 105, yang dipilih dengan metode purposive sampling. Teknik analisis data menggunakan regresi linier berganda dengan aplikasi IBM SPSS 26. Hasil penelitian menunjukkan bahwa profitabilitas, NPF, nisbah, dan DPK tidak memiliki pengaruh pada market share. Sedangkan variabel Kecukupan Modal berpengaruh positif dan FDR memiliki pengaruh negatif pada market share. Temuan ini memiliki implikasi penting yaitu bank syariah harus memperhatikan tingkat CAR dan menjaga rasio FDR dalam batas optimal yang ditetapkan oleh regulator, yakni berkisar antara 80%-110% untuk meningkatkan market share.
Co-Authors Barkah Susanto Darmadi, Ravindra Ardiana Fathima, Salsa Hanifatul Khasanah, Intan Khamilatul Nur Hidayah Nur Laila Yuliani Rokhman, Arif Khoirur