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All Journal Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Benefit : Journal of Bussiness, Economics, and Finance
Sri Asyrafil Mustaqmah
Institut Teknologi Dan Bisnis Haji Agus Salim
Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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Pengaruh Implementasi Sistem Informasi Akuntansi (SIA) Dan Sistem Pengendalian Internal (SPI) Terhadap Efisiensi Pengelolaan Penerimaan Negara Bukan Pajak (PNBP) Pada Kejaksaan Negeri Wilayah Sumatera Barat Delsi Delsi; Sri Asyrafil Mustaqmah
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 4 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i4.2020

Abstract

This study aims to analyse the effect of the Accounting Information System (AIS) and Internal Control System (ICS) on the efficiency of Non-Tax State Revenue (PNBP) at the District Attorney's Offices in West Sumatra. The research objects include the Bukittinggi District Attorney's Office, the Agam District Attorney's Office, and the Tanah Datar District Attorney's Office. Efficient management of PNBP is an important aspect of achieving transparent, accountable, and effective state financial governance. Therefore, the implementation of a reliable accounting information system and a strong internal control system is essential to support the optimisation of PNBP management. This study employed a quantitative research method with a survey approach. Data were collected through questionnaires distributed to 30 respondents who were directly involved in PNBP management at the three District Attorney's Offices. The data were analysed using the Structural Equation Modelling–Partial Least Squares (SEM-PLS) method with SmartPLS software. The results indicate that both the Accounting Information System and the Internal Control System have a positive and significant effect on the efficiency of PNBP. The findings also reveal that the Internal Control System has a more dominant influence than the Accounting Information System in improving the efficiency of PNBP management. Based on the findings, it can be concluded that the implementation of an effective Accounting Information System, supported by a strong Internal Control System, contributes to improving the efficiency of PNBP management at the District Attorney's Offices in West Sumatra.
Sustainable Digital Accounting Transformation: A Strategy for Strengthening Financial Governance to Elevate MSMEs Jennisa Dwina Indriani; Rusliza Binti Yahaya; Noor Lela Binti Ahmad; Sri Kemala; Sri Asyrafil Mustaqmah; Mirawati; Yeni Melia
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 5 No 1 (2026): Juli 2026
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v5i1.1040

Abstract

This study aims to analyze the implementation of the SIAPIK application-based digital accounting system to support business upgrading among MSMEs in Bukittinggi. The research is motivated by the persistently low quality of financial recording in MSMEs and the growing need for digital transformation to achieve effective, transparent, and sustainable business management. A qualitative case study design was employed to gain an in-depth understanding of the phenomenon. The research informants consisted of 15 MSME practitioners selected through purposive sampling, based on the criteria of being registered entities, possessing a Taxpayer Identification Number (NPWP), and having operated for over 2 years. Data were collected via semi-structured interviews, participatory observation, and documentation, and subsequently analyzed using the Miles and Huberman interactive model, encompassing data reduction, data display, and conclusion drawing. The findings reveal four major themes: SIAPIK as an instrument for business regularity, digitalization as a strategy for business upgrading, challenges in digital literacy and technological adaptation, and digital accounting as a driver for business sustainability. The use of the SIAPIK application assists MSMEs in enhancing financial administration, operational efficiency, and informed decision-making, as well as facilitating access to financing and business legality. However, its implementation still encounters obstacles, such as limited technological proficiency and a lack of digitalization mentoring. This research contributes to the development of sustainable accounting discourse and MSME digital transformation, providing practical implications for the reinforcement of digital literacy programs and specialized mentoring in the use of the SIAPIK application.
Co-Authors Delsi Delsi Jennisa Dwina Indriani Mirawati Noor Lela Binti Ahmad Rusliza Binti Yahaya Sri Kemala Yeni Melia