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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi, Keuangan, dan Manajemen
Damayanti Damayanti
Politeknik Negeri Lampung, Lampung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Excel-Based Financial Reporting for Grocery Stores in Rajabasa Agung Susanto; Nurmala Nurmala; Damayanti Damayanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5017

Abstract

Purpose: This study aims to address the financial management challenges faced by grocery stores in Rajabasa, Bandar Lampung, due to business competition and limited financial literacy. It focuses on developing an Excel-based financial reporting application that is user-friendly for store owners without accounting backgrounds. The study also includes training and assistance to enable independent and sustainable usage. Methodology: From a population of 278 grocery stores, 74 were selected using the Slovin formula with a 10% margin of error. One store was chosen for a case study. A mixed-method approach was used, combining qualitative and quantitative techniques such as documentation, questionnaires, interviews, observation, and focus group discussions. The application features automated modules for journals, ledgers, financial statements, and inventory reports. Results: All respondents (100%) still used manual bookkeeping, citing limited technological skills, fear of errors, and difficulty in profit tracking. The Excel-based application simplified transaction recording and report generation, increased accuracy, and enhanced financial insight. Training and mentoring significantly improved users’ ability to operate the system independently. Conclusion: The study demonstrates that a simple, Excel-based financial reporting application can improve financial management in traditional grocery stores. It presents a scalable, low-cost model for enhancing financial literacy and operational efficiency among MSMEs in underserved areas. Limitations: This research was limited to a single grocery store and has not been tested on other types of MSMEs. Contributions: The study offers a practical solution for small business financial management and supports the digital literacy of MSME owners.
The Influence of Muslim Religiosity on Tax Compliance: The Role of Distributive Justice as Moderator Fitri Mareta; Damayanti Damayanti; Depita Anggraini; Ulin Nuha Alfani
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5615

Abstract

Purpose: This study aims to analyze the influence of perceived experience and perceived value on customer loyalty among Gojek users, with customer satisfaction as a mediating variable. Methodology/Approach: The study uses a quantitative approach with data collected from 210 respondents through an online questionnaire distributed via Google Forms. The sampling technique applied was purposive sampling, and data were analyzed using Structural Equation Modeling (SEM) with the AMOS program. Results/Findings: The findings reveal that perceived experience and perceived value both have positive and significant effects on customer satisfaction and customer loyalty. Moreover, customer satisfaction positively mediates the relationship between perceived experience and customer loyalty, as well as between perceived value and customer loyalty. Conclusions: Customer satisfaction plays a crucial mediating role in strengthening the link between perceived experience, perceived value, and customer loyalty. This indicates that experiential and value perceptions are key drivers in building long-term loyalty among online transportation users. Limitations: This study is limited by the number of respondents and variables, focusing only on perceived experience, perceived value, customer satisfaction, and customer loyalty. Contribution: The research provides managerial implications for online transportation service providers, particularly Gojek, by emphasizing the importance of enhancing customer experience and perceived value to increase satisfaction and loyalty.
Co-Authors Agung Susanto Depita Anggraini Fitri Mareta Nurmala Nurmala Ulin Nuha Alfani