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Prihanisetyo, Adi; Oeij, Karmilla Sumitro; Khaerunissa, Khaerunissa; Nurul Talita Sabela; Anggreani Umasangaji

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

The Innovation Development Program conducted by Group 2 in Gunung Sari Ulu Village consisted of a structured series of mentoring activities designed to strengthen the financial literacy and marketing capabilities of local UMKM. The program focused on guiding participants in recording simple cash flow using the Monly AI application, which helped them understand how Artificial Intelligence can support more accurate and organized financial management. In addition, participants were taught how to properly separate incoming and outgoing transaction notes so that their business finances could be monitored more clearly and systematically. The program also introduced strategies for promoting products through digital marketing, enabling UMKM to expand their market reach by utilizing online platforms and creating more appealing promotional content. Overall, this activity aimed to broaden the participants’ knowledge of AI-based financial recording while also equipping them with practical marketing skills needed to increase visibility and attract consumer purchasing power. By integrating technology with improved marketing practices, the program sought to empower UMKM to operate more efficiently, enhance their competitiveness, and strengthen the sustainability of their business activities within the local community.

Fitrotunnisa Hanifah; Selvia Eka Aristantia

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to synergize the importance of simple accounting records for MSMEs with Q.S. al-Baqarah verse 282. Where many MSMEs do not implement accounting records even though they are simple. If MSMEs implement this, it can help business sustainability. Allah SWT has commanded business people to record transactions in Q.S. al-Baqarah verse 282. This study uses a qualitative method. The results of the study show that Surah Al-Baqarah verse 282 provides practical and moral guidance that is very relevant to the needs of accounting records in MSMEs. The principles of honesty, accuracy, and justice in this verse are in line with accounting practices that aim to create effective, professional, and sustainable financial management. By implementing these values, MSMEs can face modern business challenges with a strong foundation and oriented towards business sustainability and social harmony. In addition, the application of Qur’anic values can enhance business partners’ trust and improve transparency in transactional relationships. This study recommends that MSMEs strengthen Islamic value-based accounting education to create more trustworthy and competitive financial governance.

Riani Winarni; Riani Winarni; Wahyu Akbar, Tri Sanatha; Jaya, Umban Adi; Galih Raspati +1 more

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

Penelitian ini mengeksplorasi dinamika integrasi strategis antara pemasaran digital dan manajemen keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia dalam konteks transformasi digital. Melalui pendekatan library research dengan orientasi eksploratori-deskriptif, studi ini menganalisis secara komprehensif berbagai sumber primer terkini yang membahas fenomena adopsi teknologi digital dan implementasi manajemen keuangan pada UMKM Indonesia periode 2019-2024. Hasil penelitian mengidentifikasi bahwa meskipun terdapat kesadaran substansial terhadap urgensi transformasi digital di kalangan pelaku UMKM, variasi signifikan teridentifikasi dalam tingkat adopsi dan optimalisasi teknologi digital—dengan platform media sosial seperti Instagram, TikTok, dan Facebook menjadi instrumen dominan dalam strategi pemasaran. Dalam dimensi manajemen keuangan, literasi finansial dan implementasi sistem pencatatan terdigitalisasi terungkap sebagai determinan fundamental bagi keberlanjutan operasional. Interelasi antara pemasaran digital dan manajemen keuangan termanifestasi dalam adopsi sistem pembayaran digital, pengelolaan konten strategis berbasis efisiensi finansial, dan standardisasi proses bisnis terintegrasi. Model pengembangan kapasitas yang direkomendasikan mencakup pelatihan komprehensif, pendampingan berkelanjutan, kolaborasi ekosistemik, standardisasi proses, dan integrasi strategi mitigasi risiko. Implikasi strategis dari integrasi ini meliputi optimalisasi alokasi sumber daya, penguatan kapasitas pengambilan keputusan berbasis data integratif, konstruksi model bisnis responsif, peningkatan keberlanjutan finansial, dan akselerasi skalabilitas bisnis. Temuan ini berkontribusi pada pengembangan kerangka konseptual tentang transformasi digital UMKM dalam konteks negara berkembang dan menyediakan landasan empiris bagi formulasi kebijakan dan strategi bisnis yang memperkuat daya saing UMKM Indonesia di era digital.

Siti Kholifatun; Tutut Dewi Astuti

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was motivated by the still low ability of business owners to maintain financial records and digital promotions. Pak Joko Chicken Slaughterhouse is one of the MSMEs experiencing challenges in financial management due to its manual system and lack of use of digital media for business promotion. The objective of this activity was to improve managerial capacity through Microsoft Excel-based digital bookkeeping training and online marketing training with Google Maps and Instagram. The method used was a participatory approach through three stages of activities: field surveys, training, and evaluation of results. The results of the activity showed an increase in partners' understanding and skills in maintaining more structured and accurate financial records using Excel. Partners also succeeded in creating business profiles on Google Maps and business Instagram accounts used to promote products digitally. The tangible impact of this activity is increased awareness of the importance of financial records and digital promotions, as well as increased business competitiveness. In conclusion, digital bookkeeping and digital marketing training has proven effective in driving the transformation of traditional businesses to modern, technology-based management.

Wawan Sugianto; Amirul Mustofah; Eny Haryati

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research analyses the challenges to service innovation in civil registration, specifically the issuance of birth certificates at the Sidoarjo Regency Department of Population and Civil Registration, within the context of governmental digital transformation. Employing a qualitative approach via in-depth interviews, field observations, and document analysis, the study identifies various obstacles encountered in the process of public service digitisation. The findings indicate that the principal challenges include: (1) resistance to change from both civil servants and the public regarding the digital system; (2) limitations in information technology infrastructure and internet connectivity in rural areas; (3) the digital literacy gap between urban and rural community groups; (4) the complexity of coordination among government agencies within the integrated system; and (5) budgetary constraints for continuous system maintenance and development. The study also found that despite various innovations such as online services, mobile apps, and digital queuing systems, their implementation still faces significant technical and non-technical impediments. These findings contribute to the literature on public sector innovation by revealing the dynamics of e-government implementation at the regency/city level, and offer strategic recommendations for policymakers on optimising the digital transformation of civil registration services. The novelty of this research lies in its comprehensive analysis, which integrates technological, organisational, and social perspectives within the context of local government in Indonesia post-COVID-19 pandemic.

Rozak, Mochamad Akbar; Sulistyowati, Erna

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This research aims to analyze the implementation of the Accurate accounting system in the cash transaction recording process at PT XYZ, a cement distributor company focused in eastern Indonesia, particularly in East Nusa Tenggara. Along with business growth, the company transitioned from manual recording using Microsoft Excel to a computerized system to enhance efficiency and accuracy. This study employs a descriptive qualitative method with data collection techniques through interviews, observations, and documentation. The analysis focuses on comparing processes before and after the use of Accurate, its contribution to efficiency, and the challenges faced during implementation. The research results show that the Accurate system significantly improves efficiency by automating journal processes, minimizing human error, and presenting financial data in real-time and structured formats. However, challenges related to discipline in timely transaction input were found, causing discrepancies between system balances and bank statements. The solution to these challenges is to improve the finance team's discipline in performing daily data input.

Nunsio Handrian Meylano; Erwin Cahya Saputra; Elisabeth Lusitania Lino Kromen; Eufrasia Reinelda Laju; Marlina Meme +2 more

Jurnal Pengabdian Masyarakat Nian Tana 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Stunting masih menjadi permasalahan kesehatan masyarakat yang berdampak pada pertumbuhan fisik, perkembangan kognitif, dan kualitas sumber daya manusia, khususnya di wilayah pedesaan. Upaya pencegahan stunting memerlukan pendekatan berbasis masyarakat yang mudah diakses dan berkelanjutan, salah satunya melalui Pos Pelayanan Terpadu (Posyandu). Penelitian ini bertujuan untuk menganalisis upaya pencegahan stunting berbasis Posyandu melalui kegiatan sosialisasi gizi dan Pemberian Makanan Tambahan (PMT) di Desa Parumaan. Metode pelaksanaan menggunakan pendekatan pengabdian kepada masyarakat yang dilakukan dalam rangka kegiatan Kuliah Kerja Nyata (KKN), meliputi sosialisasi gizi kepada ibu balita dan keluarga, distribusi PMT kepada balita sasaran, pemantauan pertumbuhan melalui pengukuran berat dan tinggi badan, serta pencatatan hasil kegiatan oleh kader Posyandu. Hasil kegiatan menunjukkan peningkatan pemahaman ibu balita mengenai pentingnya gizi seimbang, terlaksananya distribusi PMT secara terstruktur, serta meningkatnya partisipasi kader dan masyarakat dalam kegiatan Posyandu. Pemantauan pertumbuhan balita menunjukkan adanya perbaikan perilaku kesehatan keluarga dan peningkatan kesadaran untuk melakukan pemantauan rutin. Program ini terbukti efektif sebagai upaya pencegahan stunting berbasis masyarakat, memberikan manfaat nyata bagi keluarga balita, serta berpotensi untuk direplikasi dan dikembangkan sebagai model intervensi kesehatan berbasis Posyandu di desa lain.

Fidyanisa Rahmi Arif; Arifin Tahir; Yakob Noho Nani

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to determine and analyze employee performance in improving services at the Population and Civil Registration Office of Gorontalo City. Viewed from the following aspects: (1) Performance Quality, (2) Punctuality, (3) Initiative, (4) Ability, and (5) Communication. This research method uses a Qualitative Approach with a Descriptive type. Data collection techniques used in this study are observation, interviews, and documentation. The results of the study indicate that employee performance is generally good, as seen from the existence of friendly, clear service, and the use of technology to support the administrative process. However, there are still several obstacles, especially related to limited service infrastructure and network disruptions that hinder the speed of service. From the aspect of performance quality, employees have attempted to provide services according to standards, although document errors are still found due to the lack of accuracy from the public in completing files. The timeliness of service is relatively optimal, supported by the implementation of a maximum service standard of 24 hours. From the initiative side, employees have been quite responsive to public complaints. Employees' ability to operate service applications is good. Meanwhile, the communication aspect has been running effectively through the delivery of information that is easy to understand, a persuasive attitude, and the use of supporting media such as pamphlets and banners.

Wahyuni, Komang Tri; I Gusti Agung Krisna Lestari

Jurnal Maisyatuna 2025 STAI Denpasar Bali

Kantin Senam AW Siwa Bali Club (SBC) didirikan pada tahun 2018 sebagai alternatif sumber pendanaan organisasi selain dari iuran, merchandise, dan kegiatan ekstrakurikuler. Selama ini pencatatan keuangan kantin masih dilakukan secara sederhana dan belum memiliki sistem akuntansi yang jelas, sehingga penjualan, harga pokok penjualan (HPP), beban, serta laba tidak dapat diketahui secara akurat. Kegiatan pengabdian masyarakat ini bertujuan untuk membantu Kantin SBC dalam merancang dan menerapkan sistem informasi akuntansi (SIA) sederhana yang sesuai dengan kebutuhan organisasi. Metode pelaksanaan dilakukan melalui beberapa tahap, yaitu identifikasi masalah, perancangan alur sistem akuntansi, penyusunan prosedur operasional, implementasi pencatatan harian dan bulanan, serta monitoring dan evaluasi. Sistem yang dirancang meliputi proses penerimaan barang konsinyasi, pencocokan faktur, pemberian label harga jual, pencatatan penjualan harian, retur barang, perhitungan HPP, closing harian, hingga penyusunan laporan laba rugi dan arus kas bulanan. Hasil pengabdian menunjukkan bahwa Kantin SBC kini memiliki bagan alur sistem akuntansi yang jelas serta mampu menyusun laporan keuangan sederhana secara rutin. Penerapan sistem ini meningkatkan transparansi, akuntabilitas, dan efisiensi dalam pengelolaan keuangan kantin. Selain itu, laba bersih kantin dapat disetorkan ke bendahara organisasi secara teratur, sehingga mendukung keberlanjutan kegiatan senam SBC. Dengan demikian, penerapan sistem informasi akuntansi sederhana terbukti efektif dalam meningkatkan kualitas pengelolaan keuangan organisasi komunitas. Ke depan, Kantin SBC disarankan untuk mengembangkan pencatatan berbasis digital agar lebih praktis dan terintegrasi.

Sri Lestari Anggraeni; Firman Yudhanegara

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the zakat accounting recording system and its implications for zakat fund reporting at BAZNAS Garut Regency with reference to PSAK 409. The research method employed is descriptive qualitative, conducted through interviews with BAZNAS officials and analysis of ZIS data collection for the 2023–2024 period. The findings reveal that the current recording process remains manual and semi-digital, which creates challenges in terms of accuracy and consistency of reporting. Nevertheless, the data indicate a 46.64% increase in ZIS collection, particularly in zakat maal and unrestricted donations. These results highlight the need for strengthening human resource (HR) capacity, developing an information technology–based recording system, and implementing regular internal audits to enhance accountability and transparency of zakat reports. Therefore, this study provides strategic recommendations for BAZNAS Garut Regency to optimize zakat fund management in order to ensure sustainability, strengthen public trust, and improve the overall quality of organizational governance.  

khoiron, alva alvin; Adi Susanto; Ayung Warninda

Saturnus: Jurnal Teknologi dan Sistem Informasi 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The Population and Civil Registration Office of Situbondo Regency faces challenges in improving the efficiency of recording and reporting the performance of Non-ASN employees, which has so far been conducted through temporary notes and documents. This approach is prone to delays, input errors, and suboptimal data management. To address this issue, this study aims to design a web-based information system capable of recording, managing, and displaying Non-ASN employee performance reports in a structured and real-time manner. The system is developed using PHP programming language and MySQL database to support dynamic and integrated data management. The system development follows the V-Model approach, which emphasizes verification and validation at each development stage, including requirement analysis, system design, module design, implementation, unit and integration testing, and maintenance. The result of this study is an information system that facilitates performance data entry, accelerates report generation, and improves accuracy and transparency in evaluating Non-ASN employee performance. In addition, the system is designed with a responsive web interface that is easy for stakeholders to use.

Wicaksono, Wilibrordus Megandika; Widiastuti, Rosalina Yani; Kusuma Hariningsih, Rosa Ratri; Malindir, Lukas; Haris, Raymond

Adi Widya: Jurnal Pengabdian Masyarakat 2025 Lembaga Penelitian dan Pengabdian Masyarakat

Panti Wreda Catur Nugraha di Kabupaten Banyumas merupakan lembaga sosial yang merawat sekitar 30 lansia dengan berbagai kondisi kesehatan. Pencatatan rekam medis yang masih dilakukan secara manual menyebabkan data rawan hilang, sulit dianalisis, dan kurang efisien. Tim Pengabdian kepada Masyarakat dari STIKOM Yos Sudarso Purwokerto menyelenggarakan pelatihan pembuatan laporan rekam medis berbasis digital dengan memanfaatkan Google Forms untuk pengumpulan data dan Microsoft Word untuk penyusunan laporan. Kegiatan ini diikuti oleh 20 pengasuh dan karyawan panti. Metode yang digunakan meliputi penyuluhan, demonstrasi, praktik langsung, serta evaluasi melalui pre-test dan post-test. Hasil pelatihan menunjukkan adanya peningkatan kemampuan peserta dalam menggunakan komputer, terbukti dari kenaikan nilai rata-rata dari 47 pada pre-test menjadi 60,5 pada post-test, dengan dua peserta mencapai nilai sempurna. Pelatihan ini berhasil meningkatkan literasi digital peserta dan diharapkan dapat diterapkan secara berkelanjutan untuk mendukung peningkatan mutu dokumentasi kesehatan lansia di Panti Wreda Catur Nugraha.

Probohudono, Agung Nur; Suhardjanto, Djoko; Bandi, Bandi; Winarna, Jaka; Cahya Nusantara, Aji +1 more

Adi Widya: Jurnal Pengabdian Masyarakat 2025 Lembaga Penelitian dan Pengabdian Masyarakat

Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi dan keterampilan perencanaan keuangan bagi pelaku industri rumahan, khususnya penjahit perempuan dan ibu rumah tangga di sentra konveksi Desa Kalitengah, Kecamatan Wedi, Klaten. Permasalahan rendahnya literasi keuangan, tidak adanya pencatatan keuangan, serta tumpang tindih antara keuangan pribadi dan usaha menjadi hambatan utama dalam pengambilan keputusan finansial dan keberlanjutan usaha. Program ini dilaksanakan melalui pendekatan edukatif dan partisipatif yang meliputi penyuluhan interaktif, pelatihan pencatatan keuangan, simulasi perencanaan anggaran, diskusi kelompok, serta pendampingan individual. Materi disampaikan secara kontekstual menggunakan bahasa sehari-hari dan narasi kehidupan nyata, serta mengintegrasikan nilai kearifan lokal seperti prinsip “kembali ke akar”. Hasil evaluasi menunjukkan peningkatan pemahaman peserta terhadap pentingnya pencatatan pemasukan-pengeluaran, penyusunan anggaran rumah tangga, serta perubahan sikap terhadap konsumsi dan manajemen keuangan keluarga. Kegiatan ini terbukti efektif dalam mendorong transformasi perilaku keuangan yang lebih bijak dan dapat direplikasi dalam pemberdayaan ekonomi rumah tangga berbasis komunitas

Nuryanto; Syahrul Bakti Harahap

Jurnal Begawan Hukum (JBH) 2025 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

This research is motivated by the importance of an effective logistics recording and reporting system in supporting operational performance and security within the Mobile Brigade (Brimob) Unit of the North Sumatra Regional Police. Logistics items such as firearms, ammunition, and other operational equipment are classified as State-Owned Goods (BMN), which must be managed orderly, transparently, and accountably in accordance with prevailing legal provisions, such as Law No. 1 of 2004, Government Regulation No. 27 of 2014, and Police Chief Regulation No. 10 of 2011. Problems arise when the logistics system faces technical constraints, lack of personnel training, and weak oversight, which in some cases have led to the loss of strategic items such as firearms.The aim of this study is to analyze the implementation of the logistics recording and reporting system in the Brimob Unit of the North Sumatra Regional Police in accordance with legal provisions, assess its effectiveness in supporting operational duties, and identify existing challenges and improvement efforts. This research uses an empirical juridical method with a qualitative approach, through document studies and interviews with logistics and operational personnel.The research findings indicate that the recording and reporting system has been carried out in an orderly and accountable manner, utilizing both manual and digital systems in parallel. There is a strong commitment among personnel to comply with SOPs, use dual-recording as risk mitigation, and maintain regular reporting in accordance with standards. Nonetheless, challenges remain in the form of limited technological infrastructure, the need for continuous personnel training, and integration with national logistics systems. Strategic efforts have been made through capacity building, gradual digitalization, and strengthening of SOPs and internal audits. Overall, the system is considered effective in supporting the unit's tasks and reflects the principles of administrative law, namely legality, accountability, and orderly administration.

Wiwi Sulandari; Gagah Dwiki Putra Aryono; Andika Purnama; Abdul Kohar; Rizqi Ardiansyah

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This community service program aims to empower UMKM Keripik Wulan 008 in Panimbang Jaya Village through a series of activities focusing on business capacity enhancement. The program was initiated to address challenges faced by the business, such as limited product innovation, lack of branding, insufficient digital marketing strategies, and suboptimal financial management. To overcome these issues, the program adopted a participatory approach consisting of several stages: field observation to identify core problems, training sessions to improve knowledge, workshops for practical application, and direct mentoring to ensure implementation. Key activities included product innovation by introducing new flavor variants and designing more attractive packaging, strengthening brand identity through the creation of professional logos and labels, and expanding marketing reach via social media and marketplace platforms. Additionally, Excel-based financial recording training was provided to simplify cash flow monitoring and basic financial reporting. The team also assisted in preparing a proposal for production equipment support to increase production capacity. Evaluation results demonstrated significant improvements in product quality, stronger brand identity, and more modern and effective marketing strategies. Overall, this program has proven to be effective in enhancing the competitiveness of UMKM Keripik Wulan 008 and is expected to serve as a sustainable empowerment model for small businesses, thereby contributing to local economic development.

Ratu Humayroh Aldora; Ramdani Bayu Putra; Dodi Suryadi; Hasmaynelis Fitri

Manajemen Kreatif Jurnal (MAKREJU) 2025 Pusat Riset dan Inovasi Nasional

This research aims to find out how much influence work motivation and work discipline have on employee performance with job satisfaction as an intervening variable at the West Sumatra Population and Civil Registration Service. Documentation methods and types of primary data.. Research results obtained based on partial tests (T tests) obtained: There is a significant positive influence between work motivation and job satisfaction at the West Sumatra Population and Civil Registration Service. With an influence of 0.007. There is an insignificant positive influence between Work Discipline on Job Satisfaction at the West Sumatra Population and Civil Registration Service. With an influence of 0.612. There is an insignificant positive influence between work motivation on employee performance at the West Sumatra Population and Civil Registration Service. With an influence of 0.188. There is an insignificant negative influence between Work Discipline on Employee Performance at the West Sumatra Population and Civil Registration Service. With an influence of 0.101. There is a significant positive influence between Job Satisfaction on Employee Performance at the West Sumatra Population and Civil Registration Service. With an influence of 0,000. There is an insignificant positive influence on Job Satisfaction mediating Work Motivation on Employee Performance at the West Sumatra Population and Civil Registration Service. With an influence of 0.040. There is an insignificant positive influence on Job Satisfaction mediating Work Discipline on Employee Performance at the West Sumatra Population and Civil Registration Service. With an influence of 0.587.    

Haryati, Tati; Devi Maya Sofa

Penelitian ini bertujuan untuk mengananlisis penerapan dan efektivitas SIA khususnya implementasi sisitem informasi akuntansi pada usaha Toko Kelontong Tradisional Mang Uri di Kecamatan Balaraja.penelitian ini sangat relevan karena seperti yang diketahui banyak sekali para UMKM yang masih mengbaikan penggunaan SIA. Metode yang digunakan pada penelitian ini menggunakan metode kualitatif melalui observasi dan wawancara serta eksperimen. Hasil penenlitian yang telah dilakukan menunjukan bahwa implementasi sistem informasi akuntansi pada Toko Kelontong Tradisional Mang Uri masih bersifat manual dan bahkan ada beberapa transaksi yang tidak dilakukan pencatatan. Hal tersebut menyebabkan keterlambatan dalam proses pencatatan transaksi dan kesulitan dalam menganalisis laba dan rugi secara periodik. Apabila pengusaha tidak mencatat pengeluaran untuk pembelian barang akan memungkinkan mereka tidak menyadari seberapa besar biaya yang dikeluarkan yang menjadikan sulit untuk mengetahui apakah usaha mereka sedang mengalami keuntungan atau kerugian. Peneliti menyimpulkan bahwa implementasi penggunaan SIA yang mencakup bersifat manual maupun digital sangat membantu dan dapat meningkatkan efektivitas serta pengelolaan keuangan. Diharapkan para pengusaha lainnya dapat terinspirasi untuk menerapkan SIA demi kemajuan usaha mereka di masa depan. 

Muammar Khaddafi; Ade Andriana Salsabila; Annisa Sagala; Ajeng Retno Anggraini; Icha Riani

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

Muhamad Ilham Purnomo; Diana Eka Poernamawati

Perspektif Administrasi Publik dan hukum 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Inactive archives are archives that are used infrequently but still have administrative, legal, or historical value, so they must be maintained properly. Management of inactive archives is important so that the stored information is maintained, easily found when needed, and does not cause accumulation that disrupts the efficiency of storage space. This study aims to describe in detail the management of inactive financial archives at the Population and Civil Registration Office (Dispendukcapil) of Malang City and identify the obstacles encountered in the process. The study used a qualitative descriptive method with data collection techniques through direct observation of the archive room, interviews with archive management officers, and document reviews related to management procedures. The results showed that the number of inactive financial archives managed reached 13.4 linear meters. The management process includes the stages of transferring archives from work units to archival units, identifying the type and period of archives, position adjustment maneuvers, data input into a simple system, numbering, storage in archive boxes, labeling, and arranging boxes on storage shelves. Although the management procedures are running, the study found a major obstacle in the form of the absence of an Archive Retention Schedule (JRA) specifically for financial archives. This prevents the archives reduction process from being carried out legally and in a planned manner, resulting in a buildup of archives, which reduces storage capacity and potentially makes information retrieval difficult. This study recommends the development of a Financial Archives Retention Schedule (JRA) specifically for financial archives that complies with statutory provisions and agency needs, so that the reduction process can be carried out systematically, efficiently, and accountably. The implementation of the JRA is also expected to improve the effectiveness of archives management and support public service performance at the Malang City Population and Civil Registration Office (Dispendukcapil).

Mega Nur Indah; Agustina Srirahayu; Wijiyanto, Wijiyanto

Jurnal Elektronika dan Komputer 2025 STEKOM PRESS

Produksi perhiasan emas PT Gemopia Indonesia melibatkan proses bombing, yang membutuhkan keakuratan tinggi untuk memastikan kualitas produk.  Beberapa kelemahan sistem pencatatan yang masih dilakukan secara manual menggunakan Microsoft Excel termasuk keterlambatan laporan, kurangnya keamanan data, dan kesalahan input yang tinggi. Tujuan penelitian ini adalah untuk mengembangkan dan membangun sistem informasi bombing emas berbasis web yang akan mempercepat proses pencatatan, meningkatkan akurasi data, dan memperbaiki alur pelaporan.  Pengembangan sistem ini menggunakan metode Waterfall, yang mencakup tahapan analisis kebutuhan, perancangan sistem menggunakan UML, pengembangan dengan framework Laravel dan database MySQL, dan pengujian dengan metode black box. Hasil pengujian menunjukkan bahwa seluruh fungsi sistem berjalan dengan baik dan sesuai dengan kebutuhan pengguna, dengan fitur seperti perhitungan otomatis, hak akses pengguna bertingkat, verifikasi dan koreksi data produksi, dan pembuatan laporan dalam format PDF. Sistem mampu menerima input, memproses data , dan menghasilkan output yang tepat dan sesuai dengan spesifikasi.Oleh karena itu, sistem ini dinyatakan layak untuk diimplementasikan secara penuh dalam rangka mendukung efisiensi dan transparansi pelaporan produksi di PT Gemopia Indonesia.