Publication Search

The Coordinating Ministry for the Economy of the Republic of Indonesia (2022) reports that Micro, Small and Medium Enterprises (MSMEs) are important players in the Indonesian economy, accounting for 99% of all economic sectors. MSMEs contribute 60.5% to GDP (Gross Domestic Product) and are able to absorb 96.9% of the national workforce (Sakum & Ismamudi, 2022). But on the one hand, MSMEs experience many internal and external obstacles so they cannot maximize their business, one of which is UMKM Fiya Cake which has problems in applying visual branding, namely not having a business identity in its application. Therefore, the solution that will be provided as an effort to introduce Fiya Cake's business products is to design and create a business identity in the form of a logo, banner, and also create an NIB. The method used in this activity is the mentoring method which begins with a survey, planning, implementation, and evaluation. The results to be achieved from this service activity are the creation of branding as a form of business identity so that it will be easy to remember by the wider community.

PT. Narasumber Teknologi Indonesia is a company that focuses on cooperative computerized accounting training, technical guidance for the implementation of technology for small and medium-sized enterprises (SMEs), national cooperative software training, sharia supervisory board for cooperatives, computerized management training for cooperatives and SMEs, as well as the digitalization of Micro, Small, and Medium Enterprises (MSMEs). Additionally, PT. Narasumber Teknologi Indonesia serves as a platform for the younger generation to develop their potential as agents of business digitization through the final project of the program activities. This involves providing training and mentoring to local MSMEs as an effort to digitize their businesses and help solve the problems that hinder or constrain the development of local MSMEs. This research provides insights for local business practitioners to implement digitization in their businesses in order to achieve sustainable growth and success for MSMEs in the ever-evolving digital era. The implementation of training and mentoring for local MSMEs is expected to help them Go Digital, improving efficiency and productivity, enhancing product quality and services, and increasing market access for local MSMEs.

This community service activity aims to overcome the problems of UMKM in Wonokerto village, Bandar sub-district. The main problems faced by UMKM players are packaging, lack of business permits, and digital marketing of products. This is the background for community service activities carried out by a team of accounting lecturers at the Institute of Technology and Science Nahdlatul Ulama Pekalongan. The theme of this service is the UMKM Empowerment Workshop in Wonokerto Village in the 5.0 Era Using Digital Marketing Strategies. The aim of this community service is to educate UMKM players about the concept of making attractive packaging, how to obtain business permits and how to market products digitally. The methods used in community service activities are field observation, preparing activity plans, creating activity materials, implementing activities as well as monitoring and evaluation. This service can open the minds of UMKM in Wonokerto village, Bandar sub-district, so that they can develop themselves through digital marketing training which can later improve economic prosperity in the future.

Increasingly sophisticated technological developments have an impact on the world of work, such as the world of Sharia accounting. This study aims to analyze the opportunities and challenges of Islamic accountants in the digital era and the strategies carried out by state Islamic religious universities so that they can produce a generation of Islamic accountants who are able to keep up with this digitalization flow. The research method used is a qualitative approach and data sources were obtained through a literature review. The results of this study state that the influence of digital technology in the world of Sharia accounting will create opportunities and challenges that Sharia accountants must be prepared to face. Starting from the opportunity for a new work system for the Islamic accounting profession itself to the challenges that later Islamic accountants must be ready to compete with sophisticated technology. It is a big record for every agency that gave birth to a generation of Sharia accountants in the current era of digitalization. They are required to be able to produce a generation of accountants with quality, integrity, and capacity in their field. Therefore, several strategies that can be used include preparing quality human resources by preparing a platform for human resource development, increasing leadership and teamwork skills, and the need for new literacy to prepare more competitive Sharia accounting graduates.

Akuntansi memiliki kemampuan membantu suatu entitas atau lembaga dalam memperoleh data yang dibutuhkan oleh entitas dan lembaga, data tersebut terdapat dalam satuan uang. Studi ini bertujuan guna mengetahui efek digital accounting atas laporan keuangan masjid kecamatan Sukolilo. Dalam penelitian ini, metode analisis regresi linear dikombinasikan dengan metodologi penelitian kuantitatif. Kami mengunakan data primer atas survei pada 3 masjid dan 31 responden yang terdiri dari pengurus masjid dan jama’ah masjid di kawasan Sukolilo, Surabaya. Studi ini menemukan bahwa pelaporan keuangan masjid secara signifikan dan memiliki dampak positif yang dapat ditingkatkan dengan penerapan akuntansi digital.Hasil dari analisis yang kami dapatkan menunjukkan bahwa penggunaan akuntansi digital paling dipengaruhi oleh kemudahan penggunaan sistem dan ketersediaan sumber daya manusia yang terampil. Penggunaan akuntansi digital juga dapat meningkatkan efisiensi dan akurasi pengolahan data keuangan masjid. Disamping itu, dengan adanya digital accounting berguna untuk membantu mempermudah jalannya proses pencatatan dalam pelaporan keuangan. Hal ini, bertujuan demi menghasilkan laporan keuangan yang dapat diandalkan dan transparan.Kesimpulan dari penelitian yang telah kami analisa mengenai topik digital accounting, dengan judul “Pengaruh Digital Accounting Terhadap Laporan Keuangan Masjid Kecamatan Sukolilo” yakni, dapat membantu masjid meningkatkan kualitas laporan keuangan dan manajemen keuangan secara keseluruhan. Oleh karena itu, penggunaan akuntansi digital harus menjadi prioritas masjid-masjid di kawasan Sukolilo, dan diharapkan dapat diterapkan di masjid-masjid lainnya.  

Tujuan dari penelitian ini dengan menggunakan metode deskriptif kualitatif adalah untuk mengetahui penerapan digitalisasi akuntansi pada akuntansi UKM di Kecamatan Benowo Kota Surabaya, dan memahami pentingnya digitalisasi pada UKM. Karena  pemahaman dan penerapan digitalisasi akuntansi memudahkan UKM untuk mencatat atau menyajikan laporan keuangan dan menciptakan keunggulan kompetitif bagi UKM. Populasi yang digunakan dalam penelitian ini adalah UKM yang ada di Kecamatan Benowo Kota Surabaya, dan pengambilan sampel dilakukan dengan kuesioner sebanyak 10 UKM. Hasil survei menunjukkan bahwa masih ada beberapa UKM yang belum menerapkan sistem  akuntansi digital. karena kurangnya pemahaman terhadap informasi yang diterima untuk mengimplementasikan sistem. Namun, beberapa UKM telah berhasil menerapkan sistem digitalisasi akuntansi ini.  

Technology is developing very fast, until now it has entered the digital era. Where UMKM actors are expected to be able to adapt and utilize technology for business progress. However, in reality, many UMKM actors find it difficult to adapt technology, so they still use manual methods which are less effective. Therefore, the purpose of this service is to help the UMKM Batako Business named UD Lancar Rejeki located in Krogowanan Village, Sawangan District, Magelang Regency, so that they can record their business financial transactions digitally using the BukuKas application via Smartphone. In its business processes, financial transactions at UD Lancar Rejeki are still recorded in a simple manner and are not in accordance with a standard structure. The method used in this activity is the direct mentoring method, which starts with providing socialization on the use of the Cash Book application, then direct practice until it is successfully implemented. Activities carried out smoothly and can provide insight and train the skills of partners in implementing digital-based financial reports. After the training activities are completed, partners are able to use the Cash Book application in recording transactions, making financial records and financial reports, and can find out the cost of goods sold and profit and loss

This study aims to determine the implementation process of strategic management in improving the quality of higher education at the Faculty of Economics, University of Bangka Belitung. This research uses descriptive method with quantitative approach. The population of this study were all students of the Faculty of Economics, Siliwangi University. The sample taken was 35 student representatives consisting of Management, Accounting, Economics, and Digital Business majors. Data collection was carried out by conducting observations and distributing questionnaires distributed using Google Form. The data collected is then processed by analysis. Based on the analysis and discussion that has been carried out, it can be concluded that the implementation of strategic management plays an important role in improving the quality of higher education at the Faculty of Economics, University of Bangka Belitung. The provision of facilities that support the administration and learning process, satisfying services, active participation of teaching staff and students, effective performance evaluation and control, and collaboration of all components are key factors in the implementation of strategic management.

He University of 17 August 1945 Surabaya is one of the universities that has a large number of students, lecturers and employees. It is not uncommon for sellers in the cafeteria to find it difficult to make transactions and errors often occur in calculating the number of transactions because they are still done manually. In this research, a payment system has been developed that uses the Bakoel POS application. Bakoel POS will utilize sensors to read data that will assist in the transaction process. Bakoel POS application design for the canteen payment system. This application is designed as a transaction process in the canteen. Transactions in the canteen include ordering and payment processes. It can be concluded that the Canteen Digital Accounting System Using the Bakoel POS Application has been designed to make it easier for canteen keepers in carrying out the sales process and can increase time efficiency in making transactions. From the test results, it can be seen that this application functions well for the efficiency of payment transactions at the Surabaya Untag canteen cashier.  

Research using this qualitative method has the aim of knowing the application of digitization of accounting in MSME bookkeeping in the Nginden Jangkungan Village, Surabaya, and increasing understanding of the importance of digitalization in MSMEs. The population used in this study were MSMEs in the Nginden Jangkungan Village, Surabaya, and the samples were taken using a random sampling technique. The results of this study indicate that there are still several MSMEs that have not implemented a digital accounting system due to the lack of information they obtain to implement the system. However, several MSMEs have successfully implemented this digital accounting system. The existence of application of digital accounting can improve the performance of MSMEs in the Nginden Jangkungan Village area, Surabaya. The use of this digital accounting system can simplify the process of recording and reporting finances, avoiding the risk of data loss.

This study aims to examine the effect of digital accounting systems on business development for UMKM in Sidoarjo. This research uses a qualitative approach with a case study method. The population in this study are SMEs in Sidoarjo who use a digital accounting system, and the sample is taken using a purposive sampling technique. The data in this study were collected using in-depth interview techniques and relevant sources on the internet. Data analysis was performed using qualitative analysis. The results of the study show that the use of digital accounting systems has a significant influence on business development for UMKM in Sidoarjo. In its use, the digital accounting system simplifies the process of recording and reporting finances, as well as assisting UMKM owners in making more precise and accurate business decisions. In addition, the use of digital accounting systems also helps UMKM in increasing the efficiency and effectiveness of business operations, so as to produce better business performance. In this case, it is advisable for UMKM in Sidoarjo to adopt a digital accounting system as part of their business development strategy. This will help UMKM  improve their business performance and compete with other UMKM. In addition, the government can also provide support and assistance to UMKM to adopt digital accounting systems, so as to accelerate the growth of UMKM  in Indonesia.

Micro, small and medium enterprises (MSMEs) do not understand the importance of accountability, they have not been able to prepare financial reports based on financial accounting standards for micro, small and medium enterprises (SAK EMKM), and the use of digital technology in preparing financial reports has not been properly utilized by business actors. MSMEs. This community service activity aims to increase the perceptions of MSMEs in Cupak Village, Ngusikan District, Jombang Regency, East Java Province regarding the urgency of financial accountability for the business being carried out along with literacy in implementing SAK EMKM using digital, user-friendly accounting media. The method uses lectures, training and mentoring, the objects of community service activities are MSMEs actors in Cupak Village, Ngusikan District, Jombang Regency, East Java Province. The results achieved from this activity are increased understanding of the importance of business accountability and the implementation of financial records in accordance with SAK EMKM with user friendly digital accounting media. The mentoring fund training program makes MSMEs actors in Cupak Jombang understand the importance of accountability, this mentoring program makes MSMEs actors familiar with digital accounting information systems.

The results of this study are, where the use of e-money in Indonesia in particular already has a clear license in daily transactions as this goes on, students begin to switch from physical money to digital money (e-money) with the convenience that is highlighted. However, behind this convenience there are problems such as the emergence of consumerism and social class recognition. The data analysis method used is using a qualitative descriptive method. The purpose of this study was to analyze and evaluate the implementation of the existing purchase accounting information system at "Koperasi Karya Pertamina". The research method used is a case study using descriptive analysis in answering objectives. The results showed that the purchase SIA carried out at this company still had many weaknesses, including the division of tasks in accordance with the existing organizational structure was uneven, there were duplicate functions in several sections, there were two sections with the same authority and duties but in the organizational structure they were separated. In addition, the documents used still have deficiencies related to internal control that must be carried out. Therefore, this research provides several solutions to overcome the problems faced, namely, improving the organizational structure both in terms of naming, division of tasks, and combining two sections that have the same function, as well as improving the documents used.

In the digital era, people are expected to master and use technology. This also applies to micro, small and medium enterprises. MSMEs must be able to make good bookkeeping both manually and digitally. Digital accounting can be managed with the Bukukas application on a smartphone. The advantage of this application is that it makes recording easy, economical, easy to increase capacity, quality and reporting expertise. Application-based financing so that MSME players can use the BukuKas application independently. This mission was carried out in Kedungdalem Village MSMEs by presenting around 20 people from various types of MSMEs such as flower sales, chips and snacks businesses. The obstacles that are often faced by MSMEs are that there is no record of bookkeeping and financial transactions and some are still recording manually as well. In addition, there are still difficulties in determining profits and inventory levels. Therefore, providing training on how to use the BukuKas application can help them record financial transactions and market their products.

Society demands public sector organizations to be able to manage public services and provide them in an accountable, participative and transparent manner. SAKTI or Institutional Level Financial Application System is an application that is used as a means of work units in supporting the implementation of SPAN to carry out financial management which includes the planning stages to budget accountability. The purpose of this research is to observe how SAKTI works and to analyze the system, with the implications of whether it provides convenience in the performance of work units of government agencies. This type of research is descriptive qualitative and the method for collecting data used is direct observation with field research and library research, and the information will be filtered through descriptive analysis methods. The research results that have been achieved are that SAKTI is a new effectiveness. The advantage of using SAKTI is that it has an open platform, so it can be accessed anywhere and anytime, and provides efficient integration. Weaknesses in the use of SAKTI is the user's understanding in technical operations, so it requires sufficient training and another deficiency is the internal control of the organization. The conclusion of this research is that in the era of technology that pressures society for optimal and in-depth digital understanding. Suggestions by the author are to integrate a digital concept in the work system of the work unit, more understanding is needed so that it does not become an obstacle.

Writing this article aims to find out the use of technology, especially in the field of accounting, to know the role of accounting information systems in SME, and the application of digital bookkeeping to SME. The method used is a case study method using related journals. The results that have been obtained indicate that the current use of technology in SME has implemented digitalization in their activities. For example on sales and payments. However, many SME bookkeepers still use bookkeeping manually using paper. Counseling is carried out, it is hoped that with the rapid advancement of technology, currently SME actors can carry out bookkeeping in their businesses effectively and efficiently so that they can create technologically literate SME.

MSMEs are the most important pillars in the Indonesian economy. The most famous copper craft center in Indonesia is Tumang Village, Cepogo, Boyolali, Central Java. It is called a craft center because of the local residents, some of whom are copper craftsmen. The problems that occur are the limited information technology and the ability to access technology and information from outside, as well as management that has not been implemented properly that can support the craftsman development program, both from the point of view of the professionalism of its human resources as well as in terms of product development, craft design equipment and management. In addition, sales systems and data processing are still carried out conventionally, resulting in limited marketing opportunities and transaction processing. The lack of literacy of SMEs towards information technology is the cause. Only about 25% of all business actors in Tumang have utilized technology for marketing and financial management. The implementation of this Community Service is intended to provide socialization and training as well as assistance to improve skills and knowledge for craftsmen to market their products on a global scale and provide electronic sales applications for craftsmen so that customers can get information quickly, and can make online shopping transactions. As well as a digital accounting information system that will increasingly provide convenience in creating accountable, transparent, and secure financial reports. This PKM activity was carried out by the Community Service Team (PKM) from the Management Economics Study Program at the Islamic University of Batik Surakarta through the 2021 Matching Fund grant. The PKM activity was aimed at brass and copper metal craftsmen in Tumang, Cepogo Boyolali. The methods used are socialization, training, and mentoring. The results of PKM activities are technological innovations in the form of a Marketplace Application called "Javacraft", which is a web application developed by the Islamic University of Surakarta Batik as an online sales medium or as a sales medium for MSMEs of local Indonesian handicrafts, especially copper or brass crafts in Tumang Boyolali, handicraft products and sales processing facilities. In addition, PKM activities also include socialization about digital marketing (e-commerce) and Accounting Information Systems (SIA), training and assistance in using the "Javacraft" Marketplace Application to support sales of brass and copper metal crafts in Tumang. Â

The impact of Covid-19 Virus is very significant for Indonesia economic, especially for small traders or generally called Small and Medium Enterprises (SMEs).  In connection with the situation of the Covid-19 pandemic which is more better, the tourism in Cisarua Bogor has also begun to be visited by visitors so that the SMEs have also begun to actively trade again. Along with this, the community service is carried out with the aim of providing socialization and training to SMEs regarding the financial transaction recording system in their businesses.  The methods used are socialization, counseling, discussion, interviews and training to SMEs around Cibereum Village RT.001 / RW.006, Cisarua District, Bogor Regency. This activity lasted for 2 (two) weeks starting from preparation and planning, while the implementation of the activity is 2 (two) days, and the community service Team is 17 lecturers of STIE Ganesha Jakarta were followed by 10 lecturers of Management and 7 lecturers of Accounting. The results obtained from counseling and discussion is SMEs understand if the importance of financial recording in their business. While the results of training and mentoring, the SMEs feel more clearly and on path about the entry and exit of funds from their business results and the application is also quite easy to understand. The advice that can be given is that SME traders who have not yet recorded should immediately start implementing financial records even though with simple record and for SME traders who already have records but not yet neat, should start tidying up the financia lrecord transactions according to what has been explained above.

The purpose of this study is to implement the digitization of accounting through the adoption of financial management accounting information systems. Accounting digitalization is needed for automated financial transaction management and results in a fast, accurate, and transparent reporting system. The approach used in building financial management accounting information systems is the accrual basis method, the research method used is the method of research and development (R&D) with a prototype system development model. The results of this study indicate that the digitalization of accounting by implementing financial management information systems at As shifa clinics shows that the information system can work as expected and is able to meet needs. Based on the results of testing the effectiveness of the old system compared to the new system it can be concluded that the performance of financial management in the As Shifa clinic using the new system is more effective than using the old system.