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All Journal Jurnal Promosi Pendidikan Ekonomi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) International Journal of Nursing and Health Services (IJNHS) MBIA Jurnal Riset Terapan Akuntansi Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Penamas: Journal of Community Service ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Dinamika Akuntansi dan Bisnis (JDAB) The Es Accounting and Finance West Science Journal Economic and Entrepreneurship West Science Accounting and Finance IIJSE Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Aprianti, Siska
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Technology Integration in Predicting Financial Performance: Big Data, Intellectual Capital, and Board Diversity Aprianti, Siska; Sandrayati, Sandrayati; Sari, Kartika Rachma
The Es Accounting And Finance Vol. 2 No. 02 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i02.200

Abstract

The relationship between technological integration, diversity on the board, and intellectual capital management and how these factors affect the financial performance of Indonesian start-ups is examined in this study. Structural Equation Modeling (SEM) using Partial Least Squares (PLS) approach is used in this work to evaluate the intricate interactions among these critical parameters using a diverse sample of 195 start-ups. A thorough knowledge of the dynamics that influence startups' financial success is facilitated by the use of descriptive statistics, measurement model assessment, and structural model analysis. The findings indicate that there are strong positive correlations between financial performance and board diversity, intellectual capital, and technological integration. Furthermore, the mechanisms involved are clarified by mediation effects. The model explains half of the variance in financial performance (R2 = 0.504) and demonstrates strong predictive relevance (Q2 = 0.354). For practitioners, politicians, and investors navigating Indonesia's competitive start-up entrepreneurship scene, the findings provide insightful information.
PENYUSUNAN LAPORAN KEUANGAN BERBASIS APLIKASI AKUNTANSI UKM PADA UMKM KEMPLANG PAK EFFENDI Hartaty, Sri; Juliyanto, Juliyanto; Choiruddin, Choiruddin; Aprianti, Siska; Faridah, Faridah
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7765486

Abstract

This writing aims to compile financial reports on UMKM Kemplang Pak Effendi using the UKM Accounting application. The data used were obtained from the company through interviews, observation and documentation studies. Based on the data obtained, UMKM Kemplang Pak Effendi, which is engaged in the manufacture and sale of kemplang, only records cash income and disbursements without preparing financial reports. This SME accounting application aims to assist MSME players in compiling their business financial reports. Based on the results of the writing, the SME Accounting application can help Kemplang Mr. Effendi's MSMEs to compile financial reports. However, the drawback of this application is that the name of the financial report does not match the applicable accounting standards. Keywords: Financial, Report, Android, Application, UMKM
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA DEPOT KAYU LARIS PALEMBANG Bella Octarina; aprianti, Siska; Desi Indriasari
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14642236

Abstract

Laporan keuangan yang konsisten dan transparan berdasarkan SAK EMKM dapat meningkatkan kepercayaan pemangku kepentingan terhadap UMKM. Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) memberikan kerangka kerja yang sesuai untuk penyusunan laporan keuangan UMKM. Pengabdian ini bertujuan untuk membantu mitra dalam penyusunan laporan keuangan dengan berdasarkan pada SAK EMKM. Mitra pengabdian ini adalah Depot Kayu Laris III yang berlokasi di Palembang. Mitra memiliki usaha yang bergerak dibidang usaha pertukangan kayu, dan permasalahnnya pada mitra adalah belum pernah melakukan penyusunan laporan keuangan. TIM PKM melakukan pengumpulan data dengan melakukan serangkaian tanya jawab dengan pemilik agar diperoleh data kondisi dan data transaksi keuangan perusahaan.
APLIKASI BERBASIS ANDROID SEBAGAI ALAT BANTU DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM Adelia; aprianti, Siska; Sandrayati
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 1 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian ini bertujuan untuk membantu UMKM Dua Sehati di Kecamatan Tanjung Batu, Kabupaten Ogan Ilir, dalam menyusun laporan keuangan berbasis aplikasi Android. Permasalahan utama yang dihadapi mitra adalah keterbatasan sumber daya manusia dalam hal pengetahuan dan kemampuan akuntansi. Penggunaan aplikasi diharapkan dapat mengatasi keengganan dalam penyusunan laporan keuangan karena kemudahan penggunaan dan fitur yang sederhana. Sehingga penyusunan laporan keuangan berbasis digital mampu mempermudah UMKM dalam proses penyusunan dan penyajian laporan keuangan. Karena prosesnya dimulai dari penyusunan bagan akun, pencatatan transaksi, hingga penyusunan laporan keuangan secara otomatis oleh sistem, termasuk buku besar, neraca saldo, laporan laba rugi, dan neraca. Namun, aplikasi belum menyediakan fitur laporan perubahan modal dan catatan atas laporan keuangan, sehingga komponen tersebut masih disusun secara manual.
Financial Sustainability pada Pemerintah Provinsi di Indonesia Aprianti, Siska; Rosada, Adelia; Choiruddin
MBIA Vol. 24 No. 2 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/99sykz92

Abstract

This study is motivated by the increasing importance of financial sustainability in regional governments to ensure the continuous provision of public services in the long term. Financial sustainability is recognized as a key indicator in maintaining fiscal stability and achieving financial independence in regional development. The objective of this research is to analyze the effects of return on assets, regional dependency, financial efficiency, and the debt-to-income ratio on the financial sustainability of provincial governments in Indonesia. This study employs a quantitative approach using secondary data obtained from audited financial reports published by the Audit Board of the Republic of Indonesia (BPK RI) for the period 2019–2023. The population consists of the financial statements of 38 provincial governments, with samples selected through purposive sampling. The data were analyzed using EViews version 12, applying panel data regression with the Random Effects Model approach. The findings indicate that regional dependency and the debt-to-income ratio have a significant negative effect on financial sustainability. Meanwhile, return on assets and financial efficiency do not demonstrate a statistically significant effect. These results suggest that financial sustainability is influenced not only by how efficiently local governments manage their resources, but more importantly by their ability to reduce reliance on intergovernmental transfers and manage debt prudently.   Keywords: financial sustainability, regional dependency, regional debt.   Abstrak Penelitian ini dilatarbelakangi oleh pentingnya keberlanjutan keuangan pada pemerintah daerah dalam upaya memberikan pelayanan publik secara berkesinambungan di masa depan. Keberlanjutan keuangan menjadi indikator utama bagi daerah dalam menjaga stabilitas fiskal dan kemandirian pembiayaan dalam pembangunan. Penelitian ini bertujuan untuk menganalisis pengaruh return on asset, ketergantungan daerah, efisiensi keuangan, serta debt to income terhadap financial sustainability pada pemerintah provinsi di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa Laporan Hasil Pemeriksaan yang telah diaudit oleh Badan Pemeriksa Keuangan Republik Indonesia dari tahun 2019 hingga 2023. Populasi pada penelitian ini adalah Laporan Keuangan Pemerintah 38 Provinsi di Indonesia dan sampel yang digunakan dipilih menggunakan teknik Purposive Sampling. Perangkat analisis yang digunakan dalam studi ini adalah EViews versi 12. Metode analisis yang diterapkan berupa regresi data panel dengan pendekatan random effect model. Hasil penelitian menggambarkan bahwa ketergantungan daerah dan debt to income berpengaruh negatif dan signifikan terhadap financial sustainability. Sebaliknya, return on assets dan efisiensi keuangan tidak menunjukkan pengaruh yang signifikan. Hal ini mengindikasikan bahwa keberlanjutan fiskal tidak hanya dipengaruhi oleh seberapa efisien daerah mengelola sumber dayanya, tetapi lebih dipengaruhi oleh kemampuan daerah dalam mengurangi ketergantungan terhadap dana transfer dan mengelola beban utang secara bijaksana.   Kata kunci: financial sustainability, ketergantungan daerah, debt to income.
UMKM menuju digitalisasi: Penyusunan laporan keuangan berbasis android Di Kota Prabumulih Provinsi Sumatera Selatan Masnila, Nelly; Aprianti, Siska; Anugrah, Meilinda Dwi; Meilinda, Tiara; Rahmadi, Ideta Adelia; Rihan, Salsa Amanah Vintha
Penamas: Journal of Community Service Vol. 5 No. 4 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i4.2503

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting the national economy. However, most MSME actors still face challenges in preparing systematic financial statements in accordance with accounting principles. Suboptimal financial management results in limited access to financing and hinders business development. Although Android-based devices are widely used, their utilization for financial recording and reporting remains relatively low. This community service activity is in partnership with the Bakoel Ibung MSME in Prabumulih City, which still records finances manually and has limited digital financial literacy. To address these challenges, this community service activity aimed to provide training on the use of an Android-based financial application, namely the Akuntansiku application, for Bakoel Ibung MSME. Through this activity, Bakoel Ibung MSME successfully implemented the Akuntansiku application in its daily business operations. Furthermore, the MSME demonstrated the ability to operate the application independently, starting from transaction input and account classification to the preparation of simple financial statements.
Smoked Fish Business Development Strategy in Banyuasin Regency, South Sumatera Province Miskiyah, Neneng; Lupikawaty, Marieska; Aprianti, Siska; Andriyani, Titi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.4106

Abstract

Business development is carried out to improve quality and competitiveness to obtain more profits. Analysis of Strengths, Weaknesses, Opportunities, and Threats can help Panca Jaya smoked fish business to analyze how business development strategies must be implemented and appropriate because in carrying out this business Panca Jaya experiences ups and downs in this business. The method used is SWOT analysis and SWOT matrix. The results showed that Panca Jaya's smoked fish business was in the type I quadrant, where this position indicated that the smoked fish business was in strong condition and had many opportunities. The right strategy in developing the Panca Jaya smoked fish business is to utilize product quality which can be used as a superior commodity by utilizing abundant raw materials. Sungai Rengit Village, Banyuasin Regency can become one of the largest smoked fish business centers in the province of South Sumatra.
Co-Authors ADELIA Agus Kusmana Ali, Syarif Andriyani, Titi Anugrah, Meilinda Dwi Bella Octarina Chatarina Umbul Wahyuni Choiruddin, Choiruddin Desi Indriasari Desi Wulandari, Desi Desrina Desrina Didi Kurniawan Erika Evada Dewata Dewata Falisa, Devina Dian Faridah Faridah Fatama, Dinda Nafilah Hartaty, Sri Hijria, Eka Nurfa Jauhari, Hadi Judijanto, Loso Juliyanto, Juliyanto Junita, Putri Marieska Lupikawaty Masnila, Nelly Meilinda, Tiara Miskiyah, Neneng Oktarida, Anggeraini Rahmadi, Ideta Adelia Renny Husniati Rihan, Salsa Amanah Vintha Rosada, Adelia Sandrayati Sandrayati Sandrayati Sari, Kartika Rachma Sarikadarwati Siti Nurul Aini, Siti Nurul Sulaiman Efendi Siregar Sulaiman Sulaiman Wati, Indah Yevi Dwitayanti YUDI NUR SUPRIADI