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Jurnal Riset Akuntansi Soedirman
Published by Universitas Jenderal Soedirman
ISSN : -     EISSN : 2830571X     DOI : https://doi.org/10.32424/
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Soedirman (JRAS) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). JRAS aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, JRAS provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. JRAS accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. JRAS accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 86 Documents
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EVALUASI KINERJA KEUANGAN KOPERASI DARI ASPEK EFEKTIVITAS BERDASARKAN PEDOMAN PEMERINTAH STUDI KASUS KSU PERWIRA PURBALINGGA Dwiani Nursasi Aprilia; Cintia Arruum; Nia Nuristiyanti; Adi Wiratno
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
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.2023.2.2.9085

Abstract

This study aims to determine the Financial Performance of PERWIRA Purbalingga's Multi-Business Cooperative (KSU) from a productivity aspect according to Government guidelines in the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006. Data collection was carried out through interviews with cooperative management. collect data such as balance sheets, income statements, the history of the establishment of the cooperative, organizational structure, and the articles of association and bylaws of the cooperative. in terms of the development of profitability, Return on Assets, Asset Turn Over (ATO), Net Profit Margin, and total debt to own capital at KSU "PERWIRA" from 2016 to 2022 KSU Perwira is in the very good category. In contrast to the evaluation results on total liabilities to assets which show unfavorable developments.
PERANAN STATISTIK DALAM BIDANG AKUNTANSI (PENDEKATAN TEKNIK SAMPLING AUDIT OLEH AUDITOR) Abdul Aziz; Novika Dimyati; M. Wisnu Kusuma Wiguna; Bambang Setyobudi Irianto
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
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.2023.2.2.10750

Abstract

This paper explains the role of statistics in the field of accounting, especially the approach to audit sampling techniques by auditors. There are two sample sizes through the application of a statistical and non-statistical based formula. The application of a statistical-based sample size was carried out using a random selection method with the help of the Ms application. Excel (Index Formula, Rand Formula, and Rank Formula) applied to the "random item" data group. Meanwhile, non-statistical based sample size is applied to the "quantitative item" and "qualitative item" data groups. The sampling process was carried out on 1,011 inventory data with an inventory value of Rp. 7,502,701,074,-. The results show that the combination of applying sample sizes based on statistics "random selection" and non-statistics "qualitative and quantitative items" is able to produce a sample size of 66% of the total population of data tested.
Konsep Uji Asumsi Klasik pada Regresi Linier Berganda Siti Mar'atush Sholihah; Nanda Yoga Aditiya; Elsa Saphira Evani; Siti Maghfiroh
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
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.2023.2.2.10792

Abstract

Progress is in the era of the 4.0 era where there are quite a lot of statistical analysis software to choose from. One of them is SPSS software which has quite high statistical analysis capabilities as seen from the results showing ease and in calculations it is able to analyze the variables in the research. From this, the researcher will explain the concept of classical assumption testing in multiple linear regression. The research method used in this research is quantitative research, researchers are not directly involved in the field to collect data, and one form of qualitative research is library research. The classical assumption tests that must be passed in a study using multiple linear regression models include several tests that must be passed by researchers, including normality testing, multicollinearity testing, heteroscedasticity testing, and autocorrelation testing.
ANALISIS BIBLIOMETRIK PENGGUNAAN ANALISIS SURVIVAL MODEL REGRESI COX Ridwan P. Mugiadi; Ragil Purnomo; Fahmi Nurmalitasari; Rasyid Mei Mustofa; Wahyudin Wahyudin
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
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.2023.2.2.10806

Abstract

This study aims to conduct a bibliometric analysis of the use of Survival Analysis with the Cox Regression Model in scientific literature. This method has become increasingly relevant in the context of medical, epidemiological, and health science research. Bibliometric analysis was conducted to understand the extent to which these methods are adopted, publication trends over time, as well as identification of collaborations and geographic distribution of research. By collecting and analyzing data from relevant scientific databases, we detailed the number of publications that used Survival Analysis with Cox Regression Models, noted changes in trends over time, and identified the contributions of researchers and institutions. The results of the analysis also include an exploration of the main research topics using this method. The results of the bibliometric research show that there are 5 authors who stand out in publications regarding the survival analysis of the Cox regression model and they have a close relationship. In the title trend analysis, 9 clusters were identified. Keywords that often appear in abstracts and are closely related to "model" and "regression model". In the author's keyword analysis, it was found that the terms "analysis", "model", "factor", "Cox proportional hazard", and "study" were the ones most frequently used by the author, each of which was found in 6 channels and had a similar relationship. strong. This research provides a comprehensive view of the evolution and contribution of Survival Analysis with Cox Regression Models in the context of scientific literature. It is hoped that these findings can not only guide researchers in selecting research topics, but also make a positive contribution to the development of survival analysis methods in the development of science and health.
DETERMINING FACTORS THAT EFFECTING MSMEs BANK CREDIT ACCESS Seli Febriastuti; Eliada Herwiyanti; Permata Ulfah
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
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.2023.2.2.10812

Abstract

The study aims to determine the effect of factors that effecting bank credit access for MSMEs in Purbalingga Regency with financial literacy as a moderating variable. The population in this study are SMEs in the fashion sector in the Segamas Market, Purbalingga Regency. The samples in this study were 96 businesses used the total sampling method. Data analysis used multiple linear regression and moderated regression analysis.The results of this study indicate that: (1) credit knowledge has a positive effect on access to bank credit; (2) banking service quality has no positive effect on bank credit access; (3) business continuity has no positive effect on access to bank credit; (4) financial literacy does not moderate the effect of credit knowledge on bank credit access; (5) financial literacy does not moderate the effect of banking service quality on bank credit access; (6) financial literacy does not moderate the effect of business continuity on bank credit access. The implication of this research for MSMEs it can provide an overview of the importance of credit knowledge and financial literacy in accessing bank credit. Meanwhile, the Purbalingga Regency Cooperative and UKM Service can provide an overview of financial training for MSMEs.
ANALISIS PENERAPAN METODE ONE WAY ANOVA MENGGUNAKAN ALAT STATISTIK SPSS Sevita Sari Dewi; Rizka Ermina; Veilla Anggoro Kasih; Fera Hefiana; Agus Sunarmo; Rini Widianingsih
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
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.2023.2.2.10815

Abstract

This article describes the statistical procedure for identifying significant differences between groups using one-way analysis of variance. The SPSS statistical programme employs this methodology. In order to ascertain mean differences among three or more independent groups, one-way analysis of variance is employed. This capability enables researchers to ascertain whether at least one group exhibits noteworthy variations. The sequential procedure for utilising the one-factor ANOVA method in SPSS is explicated in this article, encompassing the identification of a suitable model and the interpretation of the outcomes. In light of this, the purpose of this article is to offer researchers and professionals interested in utilising SPSS statistical tools to analyse differences between groups via the one-way ANOVA statistical method with actionable advice.
Tata Kelola Keuangan BUMDesma untuk Mewujudkan Tujuan Pembangunan Berkelanjutan Desa di Kecamatan Kalibagor, Kabupaten Banyumas Triani Arofah; Wita Ramadhanti; Oman Rusmana
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
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.2023.2.2.11252

Abstract

One of the government's two national programs, the Post-pandemic National Economic Recovery, and the other, the Acceleration of the Village-Sustainable Development Goals (SDGs), relies heavily on village owned enterprises, or BUMDes. Thus, in order for BUMDes Joint to become the engine that propels the village economy, it is necessary to have good and accurate financial management. The purpose of this research is to examine and characterize BUMDes Bersama's financial management in light of the concepts of open, accountable, participatory, and disciplined village finance management. Data for this qualitative study came from a variety of sources, including documentation and non-structured interviews. Although the Joint BUMDes has put the financial management principles into practice, some of these principles, particularly those pertaining to accountability, transparency, and budget order and discipline, are still lacking. The Joint BUMDes business unit's inability to produce comprehensive financial reports due to a lack of manpower and an inadequate system for making publicly available financial data is the driving force behind the subpar execution of this principle.
PENGARUH DEWAN KOMISARIS, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Sifa Nur Awaliyah; Sugiarto Sugiarto; Agus Faturokhman
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
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.2023.2.2.11253

Abstract

The purpose of this study is to analyze the effect of the board of commissioners, board of directors and audit committee on company financial performance with company size as a moderating variable. This study uses a quantitative approach method. The population in this study are all consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2020-2022. Samples were taken using purposive sampling technique. The data analysis technique used are panel data regression analysis and moderated regression analysis (MRA) using Eviews 12. The results of the study show that the board of commissioners has an effect on the company's financial performance. Meanwhile, the board of directors and audit committee have no effect on the company's financial performance. Company size is able to moderate the effect of the board of commissioners on the company's financial performance. However, company size is not able to moderate the effect of the board of directors and audit committee on the company's financial performance. The implications of this research is that it can increase knowledge and understand the urgency of the board of commissioners, board of directors, audit committee, and company size as an effort to improve the company's financial performance. It is hoped that this research can be used as consideration for investors in making investment decisions.
PENGARUH STRUKTUR MODAL, SISTEM INFORMASI AKUNTANSI, DIGITAL MARKETING TERHADAP KINERJA UMKM DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI Erchika Destiara Althafa; Yusriati Nur Farida; Irianing Suparlinah
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
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.2023.2.2.11254

Abstract

This research aims to determine the effect of capital structure, accounting information systems, and digital marketing on the performance of MSMEs with organizational culture as a moderating variable. This method used in this research is quantitative research. The population of this study were all MSMEs in Banyumas Regency. The sample determination was determined by purposive sampling with a total sample of 100 MSME units. Data analysis that was used is moderation regression analysis. The results showed that: (1) capital structure has no effect on MSME performance; (2) accounting information systems has no effect on MSME performance; (3) digital marketing has no effect on MSME performance; (4) organizational culture has no effect on MSME performance; (5) capital structure has no effect on MSME performance through organizational culture; (6) accounting information systems affect MSME performance through organizational culture; and (7) digital marketing has no effect on MSME performance through organizational culture. The implication of this research is that MSME can pay more attention to the use of capital structure, accounting information systems, digital marketing and organizational culture in their efforts to improve MSME performance. For the government, it is expected to hold socialization and training on capital structure, accounting information systems, and digital marketing to support the performance of MSMEs.
PENGARUH LAPORAN KEUANGAN UMKM DI KABUPATEN BANYUMAS TERHADAP PEMAHAMAN AKUNTANSI DAN SUMBER DAYA MANUSIA Karina Odia Julialevi; Dewi Susilowati; Ayu Anggraeni Sibarani
Jurnal Riset Akuntansi Soedirman Vol 3 No 1 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
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.2024.3.1.11264

Abstract

Penelitian ini bertujuan untuk menentukan bagaimana pemahaman UMKM di Kabupaten Banyumas tentang akuntansi dan keterampilan SDM berdampak pada kualitas laporan keuangan yang mereka buat. Studi ini menggunakan metode survei dan deskriptif. Data diperoleh melalui kuesioner yang didistribusikan. Data dianalisis dengan model regresi berganda menggunakan program SPSS v.23. Hasil penelitian menunjukkan bahwa ada korelasi positif dan signifikan antara kualitas laporan keuangan UMKM dan kompetensi SDM yang baik. Namun, pemahaman akuntansi tidak mempengaruhi kualitas laporan keuangan UMKM.

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