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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Juara: Jurnal Riset Akuntansi TEMA (Jurnal Tera Ilmu Akuntansi) SAR (Soedirman Accounting Review): Journal of Accounting and Business JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Abdi Insani Madaniya Media Akuntansi dan Perpajakan Indonesia (MAPI) Behavioral Accounting Journal Jurnal Ekonomi Bisnis dan Akuntansi Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis
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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM MELALUI APLIKASI LAMIKRO DI UMKM TAS KULIT SALSABILA Dwijayanti, Ayu; Pradipa, Nyoman Angga; Utami, Ni Made Mega Abdi; Suarbawa, Ketut Gde Juli
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1796

Abstract

Salsabila MSMEs in managing their business have serious problems related to the lack of consistent financial records. Initial communication activities with partners, obtained information that MSME partners also do not separate personal and business finances, the finances made are still limited to recording profits so that they do not comply with applicable standards. Community service activities (PKM) have the aim of strengthening the understanding of MSMEs about the importance of preparing financial reports according to applicable standards, namely SAK EMKM. PKM is focused on the owner and 4 employees of Salsabila MSMEs. Problem solving solutions by conducting training and assistance in preparing SAK EMKM-based financial reports through the LAMIKRO application. The mentoring method consists of providing material through lectures, exposure to basic concepts and practical exercises for inputting transactions in the LAMIKRO application. Monitoring and evaluation indicated that the LAMIKRO training was understood by almost 85%. MSME actors have the perception that accounting training through LAMIKRO makes it easier to record business transactions. Real results in the field also show that 80% of partner MSMEs have been able to prepare standard financial reports independently and understand information from financial reports for business decision making.
Analisis Komparatif Persepsi Mahasiswa dalam Penggunaan Aplikasi Akuntansi Digital Pradipa, Nyoman Angga; Munidewi, Ida Ayu Budhananda; Sukarta, Made Andy Pradana
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 3 No. 1 (2024): Juli 2024
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v3i1.136

Abstract

Peningkatan pemahaman mahasiswa di bidang akuntansi dapat dilakukan dengan memberikan praktik akuntansi berbasis digital. Secara umum ada dua aplikasi untuk desktop yang sering digunakan yaitu Accurate V5 dan ABSS Accounting V25 yang memiliki tingkat kesulitan tersendiri ketika dipelajari oleh mahasiswa. Kedua aplikasi akuntansi ini memiliki kelebihan dan kelemahannya masing-masing. Tujuan dari penelitian ini adalah untuk melihat perbedaan tingkat pemahaman mahasiswa dalam menggunakan aplikasi akuntansi digital khususnya Accurate V5 dan ABSS Accounting V25 dengan menggunakan persepsi kemudahan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif komparatif. Analisis data dengan menggunakan statistik deskriptif dengan perhitungan manual terhadap skor nilai dari setiap jawaban responden. Sampel penelitian ini adalah mahasiswa Jurusan Akuntansi Politeknik Negeri Bali dengan jumlah 30 orang. Hasil penelitian ini menunjukkan bahwa mahasiswa memberikan nilai yang lebih tinggi pada kemudahan penggunaan Accurate dibandingkan dengan ABSS.  
Co-Authors Budhananda Munidewi DWIJAYANTI, AYU I Dewa Ayu Eka Pertiwi I Gusti Ayu Made Asri Dwija Putri Ida Ayu Budhananda Munidewi Ketut Nurhayanti Ketut Sinta Trisnadewi Ketut Sinta Trisnadewi Munidewi, Ida Ayu Budhananda Ni Made Ayu Dwijayanti Ni Made Dwi Ratnadi Ni Made Wirasyanti Dwi Pratiwi Ni Nyoman Yintayani Ni Wayan Lady Andini Putu Eka Suryadana Putu Rany Wedasuari Suarbawa, Ketut Gde Juli Sukarta, Made Andy Pradana Utami, Ni Kadek Cahya Dwi Utami, Ni Made Mega Abdi