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All Journal SENTRI: Jurnal Riset Ilmiah INCOME: Indonesian Journal of Community Service and Engagement
Dida Farida
Universitas Garut
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Sistem Informasi Akuntansi terhadap Pengendalian Internal Persediaan (Pendekatan Kuantitatif pada Kedai Kopi Talkie Space di Kabupaten Garut) Siska Marlina; Dida Farida; Marissa Disthy Putri; Berliana Putri
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.5090

Abstract

Effective inventory management is a crucial component in supporting operational efficiency and the reliability of financial reporting, particularly in Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector, which are characterized by high inventory turnover. Weaknesses in inventory recording and monitoring can lead to stock discrepancies, cost inefficiencies, and decreased business performance. This study aims to analyze the effect of accounting information systems (AIS) on the effectiveness of internal inventory control at Talkie Space Coffee Shop in Garut Regency. The research employs a quantitative approach using a survey method, with data collected through the distribution of Likert-scale questionnaires to 30 respondents directly involved in inventory management. The data were analyzed using validity, reliability, and normality tests, as well as simple linear regression with the assistance of SPSS software. The results indicate that the accounting information system has a positive and significant effect on the effectiveness of internal inventory control, with a regression coefficient of 0.678, a t-value of 4.52, and a significance value of 0.000. These findings suggest that the implementation of a well-structured AIS can improve the accuracy of inventory records, strengthen monitoring processes, and minimize the risk of errors and stock discrepancies. Practically, this study emphasizes the importance for MSMEs to develop and optimize accounting information systems supported by adequate technology and enhanced human resource competencies through continuous training in order to improve the effectiveness of internal inventory control and overall operational performance.
Pendampingan UMKM Berbasis Transformasi Digital dalam Penguatan Ekonomi di Kampung Cuanki, Kabupaten Garut Dida Farida; Eliya Fatma Harahap; Hedi Cupiadi; Erik Kartiko
INCOME: Indonesian Journal of Community Service and Engagement Vol. 5 No. 3 (2026)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v5i3.2337

Abstract

Kampung Cuanki di Kelurahan Sukanegla, Kecamatan Garut Kota, merupakan sentra UMKM produksi cuanki yang menaungi sekitar 45 pelaku usaha rumahan. Sebagian besar pelaku usaha masih melakukan pencatatan keuangan secara manual, bahkan keuangan pribadi dan keuangan usaha masih tercampur. Kegiatan pengabdian ini bertujuan melakukan pendampingan transformasi digital pencatatan keuangan bagi pelaku UMKM Kampung Cuanki menggunakan aplikasi BukuKas. Metode yang digunakan adalah pelatihan dan pendampingan langsung, dengan evaluasi menggunakan kuisioner untuk mengukur peningkatan pemahaman peserta. Kegiatan diikuti oleh 30 peserta yang terdiri atas 16 perempuan dan 14 laki-laki, dengan narasumber Ibu Dida Farida dari Universitas Garut. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai pencatatan keuangan digital, meskipun peserta masih menghadapi kendala berupa keterbatasan pengetahuan akuntansi dasar dan literasi komputerisasi. Kegiatan ini menyimpulkan bahwa pendampingan transformasi digital efektif meningkatkan pemahaman pencatatan keuangan UMKM, namun perlu ditindaklanjuti dengan penguatan literasi akuntansi dasar dan digital secara berkelanjutan
Co-Authors Berliana Putri Eliya Fatma Harahap Erik Kartiko Hedi Cupiadi Marissa Disthy Putri Siska Marlina