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Penggunaan Digital Accounting dan Dampaknya terhadap Pengelolaan Keuangan dan Peningkatan Usaha Pelaku Usaha Mikro di Kota Kendari Abhiyoga Seto Kusumo; Sodik; Indah Dewi Nurhayati
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to understand the use of digital accounting applications by micro-entrepreneurs in Kendari City and its impact on their financial management and business improvement. Using a descriptive qualitative approach, data were collected through in-depth interviews, observations, and documentation involving business owners who hold Business Identification Numbers (NIB) and utilize digital applications such as Si Apik, BukuWarung, Beecloud, and Jurnal by Mekari. The findings reveal that digital accounting facilitates transaction recording, financial reporting, and raises awareness of the importance of financial management. Despite challenges such as internet connectivity, limited device capacity, and low digital literacy, most business owners showed improvements in cash flow recording and decision-making. The use of digital accounting supports the transition from manual bookkeeping to a more efficient and transparent digital system.
Pengaruh Penerapan Internet of Things (IoT), Good Governence dan Standar Akuntansi Pemerintah terhadap Akuntabilitas Laporan Keuangan pada Pemerintah Kota Malang Tahun 2021-2023 Vebiola Puspa Asa Pujangga; Endah Puspitosarie; Dwi Anggarani; Indah Dewi Nurhayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3231

Abstract

This study aims to examine the influence of the implementation of the Internet of Things (IoT), principles of good governance, and the application of Government Accounting Standards (SAP) on the accountability of financial reporting in the Malang City Government during the period of 2021–2023. The research is grounded in the growing demand for more transparent, accountable, and efficient public financial management in the digital era. A quantitative approach was employed using survey methods targeting respondents directly involved in regional financial management. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables, IoT, good governance, and SAP have a significant impact on the accountability of financial reports, both simultaneously and partially. These findings highlight the critical role of technological innovation, sound governance practices, and adherence to accounting standards in building reliable and accountable financial reporting systems at the local government level. This study offers both theoretical and practical implications for the advancement of public financial policy through the integration of technology and good governance principles.
Penerapan Digitalisasi Pencatatan dan Pelaporan Keuangan untuk Meningkatkan Akuntabilitas (Studi Kasus pada KOGU Lawang) Raditya Maulana Hasjim; Indah Dewi Nurhayati; Endah Puspitosarie
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3262

Abstract

This study aims to analyze how digitizing financial recording and reporting systems can improve accountability, especially in the context of micro, small, and medium enterprises (MSMEs). The research was conducted at Kogu Lawang, a coffee shop that previously used manual recording methods in its financial management. The main issue faced was the lack of consistency and tracking of financial transactions, which hindered accurate and timely reporting. The method applied in this research was descriptive-qualitative, with data collection through interviews, direct observation, and documentation when the digital financial application named Akuntansiku was implemented. The selection of this application was based on its ability to meet the recording and reporting needs of SMEs, such as transaction recording, account classification, and the preparation of financial reports quickly. This application motivates entrepreneurs to be more careful in recording transactions directly, which were previously often delayed due to manual recording. Although they initially faced difficulties in adapting to the application and required internet access, this digital system is clearly more efficient and reliable than traditional methods. Overall, digitization in financial recording and reporting can be a strategic solution to improve transparency, tracking, and accountability in the MSME sector.
PENGUATAN TATA KELOLA ADMINISTRASI PERSEDIAAN BARANG MELALUI PENDAMPINGAN OPERASIONAL GUDANG DI HOTEL GRAND CAKRA MALANG Syamsul Bahri; Nasharuddin Mas; Indah Dewi Nurhayati; Irfan Fatoni; Dwi Anggarani; Nuer Aisa
Prosidia Widya Saintek Vol. 5 No. 1 (2026)
Publisher : Universitas Widyagama Malang

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Abstract

Pengelolaan persediaan barang memiliki peran penting dalam mendukung kelancaran layanan dan efisiensi operasional hotel, namun pada tingkat gudang masih sering dijumpai permasalahan berupa ketidakteraturan administrasi, pencatatan stok yang belum tertib, serta pengendalian keluar-masuk barang yang belum optimal, sebagaimana terjadi di Gudang Hotel Grand Cakra Malang. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat tata kelola administrasi persediaan barang melalui pendampingan operasional secara langsung, yang dilaksanakan melalui observasi awal, pendampingan aktivitas kerja harian, penataan administrasi persediaan, serta evaluasi prosedur yang berjalan. Pendampingan difokuskan pada penataan dokumen, pencatatan penerimaan dan pengeluaran barang, penyesuaian stok fisik dengan catatan administrasi, serta penyusunan rekapitulasi persediaan yang lebih sistematis. Hasil kegiatan menunjukkan adanya peningkatan ketertiban administrasi, kemudahan penelusuran data, dan akurasi pencatatan stok, sehingga pendampingan operasional terbukti efektif dalam mendukung efisiensi kerja gudang dan kelancaran layanan hotel.
Co-Authors Abhiyoga Seto Kusumo Dwi Anggarani Endah Puspitosarie Irfan Fatoni Nasharuddin Mas Nuer Aisa Raditya Maulana Hasjim Sodik Syamsul Bahri Vebiola Puspa Asa Pujangga