Kualitas Pelaporan Keuangan dan Kualitas Audit Berpengaruh terhadap Komparabilitas Akuntansi

Tujuan Penelitian ini untuk mengetahui apakah analisis kualitas laporan keuangan dan kualitas audit memiliki pengaruh terhadap komparabilitas akuntansi. Perusahaan yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) sektor industri dan kimia periode tahun 2017 sampai 2021 dengan jumlah 80 perusahaan. Purposive sampling digunakan dalam tehnik pengambilan samplel dan menghasilkan 45 perusahaan yang dapat dipilih sebagai sampel dengan total 225 observasi. Penelitian ini menggunakan data sekunder berupa data laporan keuangan dan laporan tahunan, dalam pengumpulan data digunakan teknik dokumenter. Teknik analisa data menggunakan regresi berganda dan hipotesis dilakukan dengan aplikasi Eviews 10. Hasil penelitian secara parsial menunjukkan bahwa kualitas laporan keuangan dan kualitas audit secara bersama- sama mempunyai pengaruh yang signifikan terhadap keterbandingan pelaporan keuangan, sedangkan kualitas laporan keuangan mempunyai pengaruh yang signifikan terhadap keterbandingan pelaporan keuangan. Kualitas audit tidakmempunyai pengaruh signifikan terhadap daya banding akuntansi

Membangun Kemandirian Ekonomi Desa melalui Peningkatan Daya Saing Potensi Kekayaan Alam Perdesaan

As many as 83% of Indonesia's territory is rural. Each region has natural resource potential. However, it is still rarely managed properly. If managed properly, it has the potential to create economic independence from each of these villages. Currently, Indonesia has a total of 70,611 villages. Of the total villages, 49.9% or 32,379 of them are underdeveloped villages. In Central Java, currently there are 40.5% of disadvantaged villages or 3,467 villages out of 8,564 villages. Village empowerment provides great benefits for the welfare of the lives of rural communities. The concept of OVOP (one village one product) is one of the concepts or models of village self- sufficiency. Research is needed to explore the potential of a village and how its development planning strategy. In the process of development, villages are empowered to be economically independent and their people's welfare will increase significantly. The study aims to identify resources, strength, weakness, opportunity, and threat factors, analyze the position of competitiveness, and formulate strategies to realize the Sunyalangu as an economically self-sufficient village. Data collection methods in this study used Secondary Data Review (SDR), Direct Observation, Semi-Structured Interview (SSI), and Focus Group Discussion (FGD), while the sample of the informants in this study were determined purposively by certain criteria or guidelines

Problem Mapping Of Organic Coconut Sugar Directly Export: Problem Tree Analysis Method

The purpose of this study was to analyze the problems faced by organic coconut sugar entrepreneurs to conduct direct exports. This study was a survey study with organic coconut sugar entrepreneurs and academics. Data were collected using questionnaires, in-depth interviews, observations, and Focus Group Discussion (FGD). Based on the results of the analysis using problem tree analysis, three main problems faced by organic coconut sugar manufacturers to conduct direct exports, namely the problem of inability to meet the required quantities quota, low knowledge of export order, and quality issues. The problem of not being able to meet the required quantity quota is caused by the lesser number of penderes (coconut sugar maker) and the decrease in the number of coconut crops due to the low regeneration of coconut crops and the decrease of coconut soil for settlements, while the lack of knowledge regarding the export regulations is caused by lack of training and assistance, as well as problems with the quality of organic coconut sugar are due to the low knowledge of the quality standards of organic coconut sugar exports and the low awareness of maintaining quality and limited production infrastructure to produce quality organic coconut sugar.Keywords: Entrepreneurship Training, Startup, Effectiveness, Business Sustainabilit

KOLABORASI KOLABORASI SOSIAL MEMBANGUN BANGSA (KOSABANGSA) UNTUK MENGENTASKAN KEMISKINAN EKSTRIM DI DESA TAMANSARI KECAMATAN KARANGLEWAS KABUPATEN BANYUMAS MELALUI PENERAPAN TEKNOLOGI PRODUKSI TEPUNG SINGKONG TERMODIFIKASI (MOCAF)

Jumlah penduduk miskin (Poor People) di Kabupaten Banyumas pada tahun 2021 adalah 232.900 jiwa atau 13,66 %. Dari data Bapedalitbang Kabupaten Banyumas diketahui bahwa pada tahun 2023 terdapat 43 desa miskin prioritas ekstrim di Jawa Tengah. Desa Tamansari merupakan salah satu desa di Kecamatan Karanglewas Kabupaten Banyumas yang berpredikat miskin ekstrim. Dilain pihak Desa Tamansari memiliki potensi produksi tanaman pangan seperti ubi pohon/singkong, yang sangat besar yaitu sebanyak 19.888,5 ton/tahun, namun singkong tersebut belum diberdayakan secara maksimal. Adanya unit-unit usaha pengolahan singkong masih sangat sederhana seperti pembuatan lanting, pembuatan ceriping, pekong (Keripik singkong) dan sejenisnya yang nilai tambahnya masih rendah. Melalui penerapan inovasi teknologi produksi tepung singkong termodifikasi (mocaf) menggunakan bimo CF hasil riset tim pendamping dari Universitas Jenderal Soedirman, terbukti singkong dapat ditingkatkan nilai tambahnya. Tepung dibuat melalui proses pengecilan ukuran, perendaman dengan sitrat yang diikuti dengan perendaman dengan bimo CF selama 48-72 jam. Kemudian dilanjutkan dengan pengeringan, penepungan dan pengayakan. Inovasi ini, dibutuhkan peralatan mesin slicer, fermentor, pengering surya dan kabinet, penepung dan pengayak. Harga produk tepung mocaf yang dihasilkan mencapai 15.000/kg dari sebelumnya singkong mentah sekitar Rp 2.500/kg. Keunggulan teknologi ini adalah menghasilkan tepung yang berwarna lebih putih dan bisa menjadi pengganti tepung terigu untuk produksi aneka pangan olahan turunan, seperti mie dan aneka produk bakeri (biscuit, egg rolls, muffin, brownies, dan pie).The number of poor people in Banyumas Regency in 2021 is 232,900 people or 13.66%. From data from Bapedalitbang Banyumas Regency, it is known that in 2023 there will be 43 extreme priority poor villages in Central Java. Tamansari Village is one of the villages in Karanglewas District, Banyumas Regency which is rated as extremely poor. On the other hand, Tamansari Village has the potential to produce food crops such as cassava/cassava, which is very large, namely 19,888.5 tons/year, but the cassava has not been exploited optimally. The existence of cassava processing business units is still very simple, such as making lanting, making cerping, pekong (cassava chips) and the like whose added value is still low. Through the application of technological innovations in the production of modified cassava flour (mocaf) using bimo CF as a result of research by the accompanying team from Jenderal Soedirman University, it has been proven that cassava can increase its added value. Flour is made through a size reduction process, soaking with citrate followed by soaking with bimo CF for 48-72 hours. Then proceed with drying, flouring and sieving. This innovation requires slicer machine equipment, fermenters, solar dryers and cabinets, flour and sieves. The price of the mocaf flour product produced reached IDR 15,000/kg compared to previously raw cassava of around IDR 2,500/kg. The advantage of this technology is that it produces flour that is whiter in color and can be a substitute for wheat flour for the production of various processed food derivatives, such as noodles and various bakery products (biscuits, egg rolls, muffins, brownies, pies)

The Effect of Education Levels of Micro, Small and Medium Enterprises (SME) On Financing Preferences in the Banyumas Regency

The aim of this study was to determine the influence of the owner’s characteristics towards a financing preference of MSMEs in the Banyumas Regency. The design/Methodology/Approach used included the Owner’s characteristics proxied through the level of education. Financing Preference is proxied in the funding of internal business entity assets, short term expenses, long term expenses, other types of expenses, and the financial wealth of external business entities. Analysis was carried out on 100 MSMEs in Banyumas that met the research criteria. The data collection method used in this research was giving out the questionnaire directly to 100 MSMEs players in Banyumas Regency. The result shows that education has an effect on financing preference, although, in the case of education, the level does not affect the other form of finance (OFF)