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All Journal The International Journal of Accounting and Business Society KEUNIS Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI International Journal of Community Service Learning JAE (Jurnal Akuntansi dan Ekonomi) Journal of Islamic Accounting and Finance Research Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Pengabdian Masyarakat "Wiryakarya" FISCAL: Jurnal Akuntansi dan Perpajakan
Aviyanti, Richo Diana
Universitas PGRI Madiun
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Perilaku Pengguna E-accounting Berdasarkan Perspektif Combined-TAM-TPB (C-TAM-TPB) Richo Diana Aviyanti
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v2i1.19304

Abstract

Otomatisasi akuntansi dapat berdampak pada efisiensi bisnis. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kemudahan penggunaan, sikap, norma subjektif, dan kontrol perilaku terhadap niat penggunaan sistem e-accounting. Sampel penelitian ini sebanyak 300 pelaku UMKM di Kota Madiun yang pernah menggunakan e-accounting. Data diambil dengan metode survei online dan dianalisis menggunakan PLS. Hasil studi menunjukkan kemudahan penggunaan, sikap, norma subjektif, dan kontrol perilaku berpengaruh positif dan signifikan terhadap penggunaan e-accounting. Analis dan pembuat sistem disarankan untuk membuat sistem yang mudah dioperasikan, memiliki lebih banyak keuntungan untuk mempermudah/efisiensi pekerjaan, dan mendukung digitalisasi
Digital Entrepreneurship Assistance for Handicraft SMEs in Cileng Village Aviyanti, Richo Diana; Widiasmara, Anny; Devi, Heidy Paramitha; Nurhayati, Puji; Chairunnisa, Diaz Martha; Zami, Moh. Tajuddin Azzam
International Journal of Community Service Learning Vol. 6 No. 2 (2022): May 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v6i2.48479

Abstract

The increase in the number of MSMEs will not contribute and support them if they cannot compete with the changing times. Internet of Things (IoT) is one form of changing times that impacts all aspects, including business. The impact of IoT on business is the existence of businesses, from conventional businesses to digital businesses. MSMEs must respond to these business changes, one of which is by changing conventional marketing to digital marketing. This activity aims to increase literacy on marketing strategies and information technology, develop marketing reach, and increase turnover. The target of this PKM program is a group of MSMEs producing handicrafts in Cileng Village, Magetan, which still lacks literacy about marketing and information technology. The method of service is mentoring and training. Mentoring and training related to product photos, making product descriptions using copywriting techniques, and opening an online store. The program is expected to increase knowledge about digital marketing training, market reach, and meeting the desired turnover target. Moreover this community service potential for the development of Creative Economy-based SMEs.
Audit Quality: Fees, Tenure, and The Role of Firm Size Moderation Shabira, Adelia Rahma; Aviyanti, Richo Diana; Alghizzawi, Moawiah
KEUNIS Vol. 13 No. 1 (2025): JANUARY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i1.6056

Abstract

The audit aims to assurance of financial statements made by management. Agency theory states that management as a party that has more information than the principal is considered able to carry out moral hazard actions. Therefore, the audit results can be used by the principal to help assess the performance of the agent. The audit results are also considered as a positive information signal for the financial statements.Audit quality can be positive information for shareholders regarding management performance and integrity. Therefore, This study is credited with determining the influence of audit fees and tenure audits on audit quality by moderating by company size. The research uses a positive paradigm quantitative method. The research population is real estate companies listed on the IDX in 2018-2023, a total of 85 sampling techniques using purposive sampling, a sample of 45 was obtained with 225 observation data. Data analysis uses logistic regression. The results showed that audit fees had a positive effect on audit quality, audit tenure had no effect on audit quality and company size did not modify the influence of audit fees on audit quality and did not moderate the influence of audit tenure on audit quality.Quality audits can be the basis for decisions to assess management performance and reduce conflicts of interest.
Pengabdian Masyarakat Desa Purworejo UMKM Naik Kelas: Legal, Digital, Gobal, Financial Amah, Nik; Aviyanti, Richo Diana; Sudrajat, M. Agus; Novitasari, Maya; Adiputra, Eka; Permatasani, Arsinta Ayu
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol. 5 No. 01 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v5i01.24103

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the local economy, but still face various challenges, particularly related to business legality, digitalization, marketing, and financial management. This community service activity aims to increase the capacity of MSMEs in Purworejo Village, Madiun Regency, through assistance related to business legality, financial intelligence, MSME digitalization, and digital marketing strategies. The activity implementation methods included counseling, training, discussions, and mentoring for 11 MSMEs. The results of the activity showed that 55% of participants have implemented simple financial records, 36.4% have begun utilizing digital strategies and social media for product marketing, and 27.3% demonstrated readiness in managing business legality. These findings indicate that the activity was able to increase the understanding and awareness of MSMEs, although the level of practical implementation still requires further mentoring for the results of the activity to be sustainable. This activity is expected to become a model for MSME empowerment based on integrated capacity building to encourage MSMEs to move up a class.
The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banks Maya Novitasari; Richo Diana Aviyanti; Wan Adiba Wan Ismail
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.11890

Abstract

Purpose - This study aimed to examine the effect of intellectual capital and zakat performing ratio on the firm performance of Islamic Banks with third-party funds as the moderating variable.Method - This study included all Islamic Banks registered with the Financial Services Authority (OJK) from 2014 to 2020 which were selected using a purposive sampling method that included financial and annual reports, yielding 77 companies as samples. Data were obtained from the Indonesia Stock Exchange and tested using SPSS.Result - The results showed that intellectual capital has a positive effect on ROA and ROE, while the zakat performing ratio has no effect on ROA and ROE. The results showed that third-party funds cannot moderate the effect of intellectual capital on firm performance, and third-party funds cannot moderate the effect of the zakat performing ratio on firm performance.Implication - In order to improve firm performance, Islamic Banks in Indonesia must focus on factors that can increase customer and prospective customer trust in Islamic Banks.Originality - This study used third-party funds as a moderating variable to complete the research gap on the effect of intellectual capital and the zakat performing ratio on firm performance.
Pelatihan Branding dan Strategi Promosi Digital untuk Meningkatkan Daya Saing Produk Lokal pada UMKM UMARA Kota Madiun Juli Murwani; Nik Amah; M. Agus Sudrajat; Richo Diana Aviyanti
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol. 5 No. 02 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v5i02.25120

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting regional economic growth. However, many MSMEs still face challenges in developing strong brand identities and implementing effective promotional strategies. Limited knowledge of branding and digital marketing has reduced the competitiveness of local products. This condition was also experienced by members of UMARA MSMEs in Madiun City, whose businesses include processed food, beverages, and handicrafts. Therefore, this community service program aimed to enhance participants’ knowledge and understanding of branding and digital promotion strategies to improve the competitiveness of local products. The program was implemented through several stages, including needs assessment, preparation, training, interactive discussions, and evaluation. The training involved 19 MSME participants from the UMARA community and was conducted through face-to-face learning sessions. The materials covered brand identity development, brand storytelling, packaging design, social media utilization, digital marketing strategies, and marketplace optimization. The results indicated that participants showed high enthusiasm throughout the training activities. They gained a better understanding of the importance of consistent branding, attractive product presentation, effective use of social media, and appropriate digital marketing strategies according to their business characteristics. Interactive discussions also increased participants’ awareness of product legality, halal certification, and the importance of maintaining brand consistency to strengthen consumer trust. Overall, this community service program contributed positively to improving the capacity of MSMEs in developing branding and digital promotion strategies. Continuous mentoring is recommended to ensure that the acquired knowledge can be effectively implemented, thereby enhancing the competitiveness and sustainability of local MSMEs.
The Influence of Hexahelix Model on The Sustainability of MSMEs: The Moderating Effect of Frugal Strategy Richo Diana Aviyanti; Nik Amah; Elly’s Mersina Mursidik
AKRUAL: JURNAL AKUNTANSI Vol 17 No 02 (2026): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n02.p475-487

Abstract

Background Problem: Existing studies have largely examined Hexahelix collaboration or frugal innovation separately, providing limited empirical evidence on how frugal strategy enhances the effectiveness of multi-actor collaboration in supporting MSME sustainability, particularly in medium-sized cities. Novelty: This study contributes by integrating the Hexahelix model and frugal strategy into a single empirical framework, positioning frugal strategy as a moderating variable. It also provides evidence from Madiun City, Indonesia, a regional context that remains underrepresented in sustainability research. Method: A quantitative survey was conducted among 180 MSMEs selected through purposive sampling. Data were collected using structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Results/Findings: The results reveal that the Hexahelix model significantly improves MSME sustainability. Frugal strategy not only has a positive direct effect on sustainability but also strengthens the influence of Hexahelix collaboration by enabling MSMEs to transform external support into resource-efficient, environmentally friendly, and competitive business practices. Conclusion: The findings extend the Hexahelix framework by demonstrating that collaborative success depends on both stakeholder synergy and MSMEs' internal frugal capabilities. Integrating collaborative governance with frugal strategies can enhance MSME competitiveness while promoting long-term economic, social, and environmental sustainability.
Co-Authors Abd Rohman Taufiq Alghizzawi, Moawiah Anny Widiasmara Arum Prastiwi Ayu Krisdiyana Chairunnisa, Diaz Martha David Kaluge Devi, Heidy Paramitha Devi, Heidy Paramitha Dhita Firellya Yuniar Dwi Nila Andriani Dwi Nila Andriani Eka Adiputra, Eka Elly’s Mersina Mursidik Erwin Saraswati Indra Ayu Fatmala Juli Murwani Karen Septiani M. Agus Sudrajat Maya Novitasari Maya Novitasari Moh. Ubaidillah Muhamad Agus Sudrajat Nadia Fajriana Nanda Avrellia Putri Nik Amah Nik Amah NURHAYATI, PUJI Permatasani, Arsinta Ayu Pramesti Wahyu Widiastuti Pramesti Widiastuti Puji Nurhayati Shabira, Adelia Rahma Sintia Rindi Antika Wan Adiba Wan Ismail Zami, Moh. Tajuddin Azzam