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All Journal Sosiohumaniora JURNAL LENTERA AKUNTANSI DIVERSITY: Journal of Multi Science Linearity
Octaviany, Featy
Unknown Affiliation
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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PENYUSUNAN LAPORAN KEUANGAN PADA TOKO BERKAH JAYA PLASTIK PERIODE JANUARI 2024 Octaviany, Featy; Bakri; Elfa Eviolina; Retno Widowati
DIVERSITY: Journal of Multi Science Linearity Vol. 2 No. 1 (2024): DIVERSITY: Journal of Multi Science Linearity , Agustus 2024
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/diversity.v2i1.797

Abstract

The purpose of this final assignment is to find out the transaction recording and financial report preparation of the berkah jaya plastik shop. The research method used by the author is a qualitative descriptive method. The data collection technique was carried out through observation of the berkah jaya plastik shop for one month and conducting direct interviews with the shop owner. The results of the observation showed that the berkah jaya plastik shop still recorded transactions manually using a notebook and had not prepared financial reports. Thus, it is not possible to know for sure the financial condition and performance of the business. Based on the results of the author's observations, it can be concluded that the owner of the berkah jaya plastik shop needs training to record transactions and prepare financial reports because the berkah jaya plastik shop has not been able to apply the accounting cycle to its business.
PERANCANGAN APLIKASI SIKLUS AKUNTANSI BERBASIS EXCEL FOR ACCOUNTING PADA UMKM WARUNG AGIN PABUARAN MEKAR Ariyadi, Agin Putra; Yasin, Muhammad; Octaviany, Featy
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1706

Abstract

observation that aims to answer the problem formulation about how the conditions of recording financial transactions that have been running in MSMEs, how to design the accounting system finance using Excel For Accounting, and How is the process of preparing financial statements by applying Excel For Accounting. In this study, the authors used the library study writing methodology and field studies. Data collection through observation and interviews. The result of this study is that the authors found that these MSMEs only kept simple records in the form of transaction records every day. So that MSMEs Warung Agin Pabuaran Mekar needs help in designing structured records and designing financial reports using Excel For Accounting so that it can make it easier for owners to project and calculate numbers related to business operations and minimize the risk of errors that may occur. so that the financial statements are properly structured. And can help in making decisions for future business developments.
ECONOMIC RECOVERY OF FARMERS THROUGH DIGITAL PUBLIC SERVICE DELIVERY USING THE PISODAPUR PLATFORM AFTER THE CIANJUR EARTHQUAKE Rustanto, Agung Edi; Kartini, Iis; Octaviany, Featy; Andayani, Wuwuh; Sandjaya, Teguh
Sosiohumaniora Vol 28, No 1 (2026): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, MARCH 2026
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v28i1.64342

Abstract

This study analyzes the economic recovery of farmers after the 2022 Cianjur earthquake through digital public service delivery using the PISODAPUR platform. It examines the platform's role in mapping disaster victims and economic losses, distributing aid, and supporting farmers' access to recovery services, while identifying implementation barriers. A qualitative case study was conducted through semi-structured interviews with 15 informants, field observations, and document analysis; the data were coded thematically using NVivo. The findings show that farmers' livelihoods have gradually improved, but recovery remains fragile because of damage to housing, livestock, agricultural land, and irrigation infrastructure. PISODAPUR has improved the reporting of victims' conditions, aid requests, data transparency, and coordination among stakeholders. Nevertheless, its direct contribution to agricultural economic recovery remains limited, particularly regarding market access, financing, and technology-based business redevelopment. Its effectiveness is further constrained by unstable internet connectivity, limited smartphone access, low digital literacy, and insufficient awareness among affected farmers. Community cooperation, assistance teams, and inter-agency coordination support implementation. The study concludes that PISODAPUR functions more effectively as a governance and coordination instrument than as a direct driver of farmers' economic recovery. Strengthening rural digital infrastructure, digital literacy, data verification, and agriculture-specific service features is therefore necessary.
Co-Authors Agung Edi Rustanto Ariyadi, Agin Putra Bakri Elfa Eviolina Kartini, Iis Muhammad Yasin Retno Widowati Sandjaya, Teguh Wuwuh Andayani, Wuwuh