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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 262 Documents
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Dampak Sosial-Ekonomi PHK terhadap UMKM Ikan Olahan: Studi Kualitatif pada Pelaku Usaha Tradisional Lathifah Ananda Putri; Najwa Nabila; Ruli Pebrina; Vany Fadillah Bastian
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1659

Abstract

The micro, small, and medium enterprises (MSMEs) sector plays a vital role in sustaining the national economy, particularly in food security and employment absorption. However, this sector remains highly vulnerable to economic disruptions, including large-scale layoffs in the industrial sector. This study aims to examine the socio-economic impacts of layoffs on the sustainability of traditional fish processing businesses. A descriptive qualitative approach was employed, with data collected through semi-structured interviews with a traditional fish processor who has operated since 1990 in Tanjung Morawa, Deli Serdang, North Sumatra. The findings reveal that layoffs have led to a significant decline in consumer purchasing power, resulting in a drop in daily production volume (from 20 to 5–8 baskets) and increased waste due to unsold inventory. The lack of innovation, absence of adaptive strategies, and minimal external support have further exacerbated the business’s vulnerability. Therefore, policy interventions and capacity-building programs are essential to enhance the resilience of MSMEs amid labor market fluctuations.
Pengaruh Pemanfaatan Teknologi Digital dan Kecerdasan Buatan terhadap Tingkat Produktivitas Mahasiswa Akuntansi Abdullah Ariq Akbar; Agung Laksono; Dehan Akramann; Erland Ahmad Daniyal
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1669

Abstract

This research aims to study how the use of digital technology and artificial intelligence affects the productivity level of accounting students. This is based on the importance of the application of technology in the educational process, especially in accounting, which requires accuracy and efficiency. This research uses a quantitative approach by conducting a survey of 32 accounting students from several universities in Indonesia. They were selected through snowball sampling method. A Likert scale questionnaire was used to collect data and then analyzed using multiple linear regression using the SPSS program. The results showed that the use of digital technology and artificial intelligence is both positive and significant to the level of student productivity. The technology utilization variable contributed 36.7% to productivity, while the artificial intelligence variable contributed 34.9%. The results of this study indicate that the use of current technology in accounting learning not only improves the efficiency of tasks, but also improves the quality of results and students' analytical skills. Therefore, educational institutions should adopt a technology-based learning approach in order for accounting students to achieve an optimal level of academic performance.
Peran Moderasi Komite Manajemen Risiko dalam Hubungan Antara Kualitas Audit, Kekuatan Laba, dan Perilaku Pengambilan Risiko terhaddap Kinerja Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Muhammad Alfin Najah; Muhamad Wahyudi; Masculine Muhammad Muqorobin
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1680

Abstract

This study aims to analyze the effect of audit quality, earnings power, and risk-taking behavior on firm performance, while also testing the moderating role of the risk management committee. The research was conducted on 18 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was employed using moderated regression analysis (MRA). The results show that only earnings power has a positive and significant effect on firm performance, whereas audit quality and risk-taking behavior have no significant effect. Additionally, the risk management committee strengthens the influence of audit quality on firm performance but does not moderate the relationship between earnings power or risk-taking behavior and performance. These findings suggest that internal oversight through the risk management committee is only effective in the context of audit but not yet optimal in managing earnings or risk-taking. This study contributes to corporate governance literature in the mining sector by emphasizing the importance of an active and strategic risk management committee.
Pemberdayaan Usaha Kecil dan Mikro: Kendala yang Dihadapi dan Solusinya Rusmiati Rusmiati; Alya Putri Aiska; Dwi Citra Haryati; Thamara Idil Fitri Marliana
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1681

Abstract

Small and Medium Enterprises (SMEs) have an important task in supporting national economic growth, creating jobs and supporting income redistribution. However, SMEs still experience various obstacles that can disrupt their competitiveness and development. This research aims to analyze and identify the main obstacles experienced by SMEs. The research method used in this research is descriptive qualitative. The research results stated that the obstacles experienced in optimizing the development scheme were time and motivation. Apart from thet, the entrepreneur is willing to put into practice what he has learned from training or mentoring in business management.
ERP sebagai Pilar Sistem Pengendalian Manajemen: Menganalisis Dampak pada Efisiensi dan Akuntabilitas Perusahaan Febi Theresia Immanuel; I. B. Ketut Bayangkara
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1686

Abstract

Enterprise Resource Planning (ERP) systems have become the operational backbone of many modern companies, not only as a data integration tool but also as a crucial pillar in management control systems (MCS). This study aims to comprehensively analyze the impact of ERP implementation on operational efficiency and corporate accountability. Using a qualitative approach through literature study and case review, this study explores how ERP facilitates real-time and integrated information flow, which in turn improves managerial decision-making capabilities, resource optimization, and increased transparency and accountability at various levels of the organization. The results show that ERP contributes significantly to increased efficiency through process standardization and reduced redundancy, and strengthens accountability by providing clear audit trails and reliable data. However, the success of the implementation is highly dependent on factors such as top management support, adequate employee training, and alignment with business strategy.
Strategi UMKM Mikro dalam Meningkatkan Daya Saing Berbasis Nilai Lokal dan Syariah (Studi Kasus Tajudin Shop) Ahmad Ro’i Alfaza; Bambang Yuniarto; Ahmad Sururi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1698

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving the local economy but often face constraints in funding and market access. This study aims to analyze strategies for enhancing competitiveness and local creativity through a case study of Tajudin Shop, a microenterprise based in Cikampek. The business leverages partnerships with local doll artisans, digital marketplace distribution, and a sharia-based financing scheme through mudharabah contracts. A descriptive qualitative method was employed, using field observation, in-depth interviews, and documentation over a two-month research period. The findings show that the integration of community empowerment, digital marketing, and ethical financing significantly improves business competitiveness. These strategies not only expand market reach and increase revenue but also strengthen social networks and spiritual values in business practices. The study implies that value-based approaches, local collaboration, and technological innovation can serve as a replicable model for sustainable MSME development in other regions with similar characteristics.
Analisis Pengaruh E-Commerce, Budaya Organisasi, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja Keuangan pada Usaha Mikro Kecil dan Menengah (UMKM) di Kota Kediri Tahun 2024 Nurrenza Azizah; Erna Puspita; Diah Nurdiwaty
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1702

Abstract

This study discusses the importance of Micro, Small and Medium Enterprises (MSMEs) in improving the economy in Indonesia, but MSMEs often face challenges in improving financial performance in the digital era. Digitalization through e-commerce, a strong organizational culture, and the use of accounting information systems are key factors in improving the financial performance of MSMEs. This study aims to analyze the influence of e-commerce, organizational culture, and the use of accounting information systems on financial performance in MSMEs in Kediri City, as well as provide recommendations for MSME actors to improve financial performance. This study uses a quantitative approach with a sampling technique using the slovin formula with a sample of 100 respondents, namely MSME actors registered at DINKOP UMTK Kediri City, and data is collected through questionnaires. The analysis techniques used are validity test, reliability test, classical assumption test, multiple linear regression test, determinant coefficient test, t test, and F test.
Pengaruh Durasi Penggunaan Media Sosial terhadap Kesehatan Mental Remaja di Desa Kertosono Raden Mochammad Ilman Indana Fajri Ardikusuma; Bagus Setiawan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1703

Abstract

The rapid development of social media in rural areas, such as Kertosono Village, has increased the duration of use of platforms such as TikTok and Instagram among teenagers to an average of 4.2 hours per day. This condition raises concerns regarding the negative impact on mental health, coupled with low digital literacy and lack of education from the surrounding environment. This study aims to determine the significant influence and large contribution of the duration of social media use to the mental health of adolescents in Kertosono Village. Using a quantitative approach with an associative research type, data were collected from 54 respondents aged 12–18 years through the GHQ-12 questionnaire and analyzed using simple linear regression. The results showed a significant influence between the duration of social media use and adolescent mental health, with a contribution of 45.7% to their psychological condition. These findings indicate the need for interventions in the form of increasing digital literacy and education about the healthy use of social media, especially in rural areas that are experiencing accelerated digitalization.
Oil Rents and the Structure of Public Finances in Iraq Ali Ayed Nasir; Zainab Hadi AlKhafajy; Noof Ali Awad
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1630

Abstract

The Iraqi economy demonstrates that, despite the substantial magnitude of oil revenues, theseresources have not been effectively utilized to establish a diversified economic base capable of supportingcomprehensive development and securing the rights of current and future generations. Instead, the majority ofthese revenues are allocated to consumption patterns or to financing current expenditures, which do notcontribute to achieving sustainable development goals. This study examines the interdependence between oilrent revenues and their management, assessing the resulting improvements or declines in Iraq's financial andeconomic performance. It emphasizes the necessity of adopting prudent financial management and diversifyingincome sources to ensure long-term stability and prosperity for the country. The research problem lies in theheavy reliance of Iraq's public finances on oil rents, which exposes the economy to significant risks due tovolatile global oil prices. This dependency leads to structural weaknesses in the revenue and expenditureframework, limiting its flexibility and sustainability, and consequently hindering efforts to achievecomprehensive economic development. The results of the estimated model indicate that current public revenuesare heavily dependent on the previous year's revenues, suggesting that revenue generation is influenced byexternal factors, particularly expectations regarding fluctuations in oil prices.
Pengaruh Motivasi Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan pada Perawat RS PKU Muhammadiyah Gamping Melinda Kartikaningrum; Nany Noor Kurniyati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1711

Abstract

This study aims to determine the effect of Work Motivation (X1) and Work Environment (X2) on Employee Performance (Y). This is a quantitative study. The population in this research consists of nurses at RS PKU Muhammadiyah Gamping, with a sample of 72 respondents. Data collection was conducted using a questionnaire with a Likert scale. The data analysis methods used include classical assumption tests (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis, and hypothesis testing (t-test, F-test, and R² test). The analysis results show the significance level of Work Motivation (X1) and Work Environment and whether they have an effect on Employee Performance. Based on the t-test results: (1) The effect of Work Motivation (X1) shows a value of 2.071 with a significance of 0.042 < 0.05, indicating that Work Motivation (X1) has a significant effect on Employee Performance (Y) at RS PKU Muhammadiyah Gamping. (2) The effect of Work Environment (X2) shows a value of 4.766 with a significance of 0.000 < 0.05, indicating that the Work Environment (X2) has a significant effect on Employee Performance (Y). The F-test results show that Work Motivation (X1) and Work Environment (X2) together significantly affect Employee Performance (Y), with an F-value of 38.247 and a significance level of 0.000 < 0.05, indicating a simultaneous significant effect on Employee Performance (Y) among nurses at RS PKU Muhammadiyah Gamping.

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