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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) ASERSI : Jurnal Akuntansi Terapan dan Bisnis JAMAS: Jurnal Abdi Masyarakat E-Jurnal Akuntansi
Rahmawati, Mia Ika
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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MENCIPTAKAN KETANGGUHAN UMKM KECAMATAN WONOKROMO KOTA SURABAYA DI ERA POST-PANDEMIC DENGAN PENDEKATAN KEWIRAUSAHAAN DIGITAL Rahmawati, Mia Ika; Ardini, Lilis; Lestariningsih, Marsudi; Shabrie, Wiwiek Srikandi
Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Vol. 4 No. 2 (2022): Jurnal Leverage, Engagement, Empowerment of Community (LeECOM)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/leecom.v4i2.3509

Abstract

Kehidupan ekonomi Indonesia sehari-hari ditopang oleh jutaan usaha mikro kecil dan menengah (UMKM) yang tersebar di seluruh Indonesia. Namun dengan terjadinya Covid-19 ber- dampak pada bisnis karena pembatasan mobilitas yang pada akhirnya telah mengurangi basis pelanggan dan rantai pasokan yang terputus. Sementara pandemi telah mengakibatkan penutupan banyak lini bisnis, akan tetapi di sisi lain ternyata telah mendorong banyak pelaku UMKM untuk mengadopsi solusi digital dan membuktikan kapasitas UMKM untuk tetap tangguh pada era post-pandemic 19. Tujuan dari pengabdian kepada masyarakat ini adalah untuk menerapkan metode kewirausahaan digital dalam membentuk dan memberdayakan UMKM Kecamatan Wonokromo Kota Surabaya agar mampu bertransformasi menjadi UMKM berbasis digital di era post-pandemic. Metode pelak- sanaan pengabdian kepada masyarakat dilakukan dengan menjelaskan konsep kewirausahaan digi- tal serta memberikan pelatihan kewirausahaan digital kepada enam pemilik UMKM Kecamatan Wonokromo Kota Surabaya oleh tim dari Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Hasil kegiatan pengabdian kepada masyarakat ini mampu mentransformasi enam pemilik UMKM menjadi sangat inovatif dan terdorong menggunakan kiat dan panduan berwirusaha berbasis digital sehingga memiliki keterampilan transformasi digital di era post pandemic. Kesimpulan dari kegiatan pengabdian kepada masyarakat ini bahwa meskipun UMKM secara independen proaktif dalam mengadopsi solusi digital agar tetap kompetitif, kebijakan pemerintah sangat penting untuk membantu mereka memanfaatkan peluang, dan mengamankan masa depan mereka. Hal ini termasuk dukungan finansial untuk memungkinkan pelaku UMKM menyiapkan sistem kewirausahaan secara digital.
MENGGERAKKAN LITERASI LAPORAN KEUANGAN PADA UMKM KELURAHAN TAMBAK SARI KOTA SURABAYA : PROMOTING FINANCIAL STATEMENT LITERACY IN SMEs TAMBAK SARI URBAN VILLAGE SURABAYA CITY Rahmawati, Mia Ika; Ardini, Lilis; Lestariningsih, Marsudi; Shabrie, Wiwiek Srikandi
JAMAS : Jurnal Abdi Masyarakat Vol. 2 No. 1 (2024)
Publisher : Forind Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62085/jms.v2i1.92

Abstract

Tumbuhnya UMKM dapat menambah penciptaan lapangan pekerjaan, pengurangan pengangguran dan dapat membantu dalam hal pemberantasan kemiskinan masyarakat. Namun saat ini masih banyak UMKM terutama di Kelurahan Tambaksari Kota Surabaya masih terkendala pada hal pengelolan keuangan padahal potensi untuk berkembang sangat besar. Kendala tersebut sebenarnya bisa diantisipasi dengan adanya merubah UMKM menjadi bankable dimana UMKM harus menyediakan laporan keuangan. Proses penyusunan laporan keuangan inilah yang belum dipahami oleh pelaku UMKM hal tersebut disebabkan karena kurangnya pemahaman akan pentingnya melakukan pembukuan untuk menghasilkan laporan keuangan. Oleh karena itu tim pengabdian kepada masyarakat STIESIA Surabaya melakukan kegiatan memberikan sosialisasi penyusunan laporan keuangan berbasis SAK EMKM kepada UMKM di Kelurahan Tambaksari Kota Surabaya. Hasil dari kegiataf n ini mendapat tanggapan yang positif bahwa kegiatan ini bermanfaat untuk ketertiban administrasi untuk menghasilkan laporan keuangan dari pelaku UMKM.
TEKNOLOGI ARTIFICIAL INTELLIGENCE DAN BLOCKCHAIN: SEBUAH KENISCAYAAN PADA AKUNTAN DAN AUDITOR Rahmawati, Mia Ika; Subardjo, Anang
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6355

Abstract

The development of technology has affected dramatic changes to the practice of all professions and accountants and auditors are no exception. This research provides a comprehensive review of the development of Artificial Intelligence and Blockchain technologies and their impact specifically in the accounting and auditing profession. This research aims to explore a change in the accounting and auditing profession in following the latest technological developments and analyzing the impact of its development in the future. This research method is using a descriptive qualitative approach. The results of this study are four research themes, namely: Real-Time Accounting, Triple-Entry Accounting, Sustainable Auditing and the Changing Role of Accountants and Auditors. By considering the dramatic changes and developments of Artificial Intelligence and Blockchain in the field of accounting and auditing, this research reflects how these two technologies will affect the processes and practices of accounting and auditors to be more effective and efficient. So that accountants and auditors can focus on planning and decision making. As for further research, it can be done with a quantitative approach, namely with experimental methods on the effect of artificial intelligence and blockchain technology on the behavior of accountants and auditors.
Apakah blockchain mampu mencegah kecurangan akuntansi? Rahmawati, Mia Ika; Subardjo, Anang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.664 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 5.2177

Abstract

The increasing number of incidents of accounting fraud  in the world has led to demands for changes so that accounting fraud can be reduced or not occur. It takes a technology that is able to provide an advantage in preventing accounting fraud. Blockchain technology, which was originally used as the technology behind bitcoin cryptocurrency transactions, is believed to be able to prevent fraud within the company. The purpose of this study is to analyze how blockchain technology prevents the emergence of accounting fraud. The research method with a qualitative approach is literature study. The result of the research is that smart contracts embedded in the blockchain are able to prevent accounting fraud that occurs in the company. Due to the characteristics of smart contracts and blockchain, users are assured of transparency, trust, immutable and real-time information. So that accounting fraud or fraud can be prevented and significantly improve the quality of accounting products.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA Ratnasari, Brenda; Rahmawati, Mia Ika
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.7162

Abstract

This research aimed to as follows analyze the accountability of Village Fund Management at Desa Nglawak, Kecamatan Kertosono, Kabupaten Nganjuk and analyze the transparency of Village Fund Management at Desa Nglawak, Kecamatan Kertosono, Kabupaten Nganjuk with analysis steps started by planning, implementing, managing, reporting, and accountability. Moreover, the research was descriptivequantitative. The instruments in the data collection technique were observation, interviews, and documentation. The interviews were conducted with key informants, such as the Head of the Village, the secretary, the treasurer, the Head of the Wealth section, and the Head of the Planning section. The result concluded as follows the Government of Desa Nglawak had implemented the Accountability principle on the Village Fund Management which was suitable with Guidelines for the Implementation of Guidance & Consultation on Village Financial Management 2015; the Government of Desa Nglawak had implemented the Transparency principle on the Village Fund Management which was suitable with Guidelines for the Implementation of Guidance & Consultation on Village Financial Management 2015. In short, the analysis result which was based on planning, implementation, management, reporting, and accountability was suitable and well-implemented due to the Guidelines for the Implementation of Guidance & Consultation on Village Financial Management 2015.
Can The Sustainable Growth Rate (SGR) Moderate the Impact of ESG Risk Rating and Capital Structure on Firm Value? Hasanah, Zahrotul; Rahmawati, Mia Ika
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 1 (2025): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i1.6131

Abstract

This research aims to find out the effect of Environmental, Social and Governance (ESG) risk rating and capital structure on the firm value which is moderated by Sustainable Growth rate (SGR). The research applies quantitatively. Furthermore, the data were secondary and in a form of annual reports and financial reports company listed on the ESG Leaders (IDXESGL) The Indonesia Stock Exchange from 2021 until 2023, it was taken from www.idx.co.id and GIBEI STIESIA, also ESG data of Risk Rating. Moreover, the data collection technique used saturated sampling with 90 data samples observed. This hypothesis testing uses multiple linear regression analysis using Moderated Regression Analysis (MRA). The result shows that ESG which is a proxy with risk rating has a negative and significant effect on the firm value. Capital structure which is a proxy with DER has a negative and significant effect on the firm value. Additionally, ESG risk rating which is moderated by sustainable growth rate has a negative and significant effect on the firm value. However, capital structure which is moderated by sustainable growth rate has a negative and insignificant effect on the firm value.
PENINGKATAN KAPASITAS PELAKU UMKM MELALUI PELATIHAN ETIKA BISNIS, PACKAGING PRODUK, DAN PEMBUKUAN SEDERHANA DI KELURAHAN SEMOLOWARU, KOTA SURABAYA Rahmawati, Mia Ika; Ardini, Lilis; Lestariningsih, Marsudi; Suhermin, Suhermin; Budiyanto, Budiyanto
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 5 No 3 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v5i3.7434

Abstract

Pelatihan Etika Bisnis, packaging produk dan Pembukuan Sederhana pada UMKM Kelurahan Semolowaru Kota Surabaya merupakan bentuk optimalisasi dan peningkatan softskill dari pelaku UMKM. Dalam etika bisnis akan dilatih bagaimana dalam menjalankan proses bisnis agar mematuhi kaidah etika bisnis dan tidak mendatangkan permasalahan etika bagi UMKM di masa yang akan datang. Pelatihan packaging produk bertujuan untuk Memahami peran kemasan dalam pemasaran, Mendesain kemasan yang menarik dan fungsional, dan Menyesuaikan kemasan dengan karakter produk dan target pasar UMKM. Sedangkan untuk pembukuan sederhana dilaksanakan untuk memberikan kedisiplinan UMKM dalam mencatat pemasukan dan pengeluaran keuangan. Target Khusus dalam kegiatan Pelatihan Etika Bisnis dan Pembukuan Sederhana bagi UMKM adalah dihasilkannya: 1) Peningkatan kesadaran akan kaidah etika bisnis; dan 2) Peningkatan kesadaran packaging produk sebagai bagian dari peningkatan penjualan, (3) Peningkatan kedisiplinan dalam pencatatan keuangan. Pelatihan akan dilaksanakan pada tanggal 14 Juni 2025. Diharapkan dengan adanya Pelatihan Etika Bisnis dan Pembukuan Sederhana bagi UMKM ini akan terbentuk masyarakat yang mampu menjalankan proses bisnis sesuai dengan kaidah etika yang benar dan meningkatkan pencatatan keuangan secara tertib.
Analysis of Artificial Intelligence (AI) Technology Acceptance Among Accounting Employees: A Model Based on UTAUT-3 Permatasari, Novia; Rahmawati, Mia Ika
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p18

Abstract

This study aims to analyze the factors that influence the acceptance and use of artificial intelligence (AI) technology by accounting employees using the UTAUT-3 model. Using a quantitative approach, data were collected from 162 accounting employees of an Internet Service Provider (ISP) company in East Java via a questionnaire and analyzed using PLS-SEM via SmartPLS 4. The results indicate that performance expectations, effort expectations, and social impact positively influence behavioral intention, while facility conditions, hedonic motivation, habit, and personal innovation do not have a significant effect. Habit influences actual usage behavior, but behavioral intention does not have a significant effect. These findings indicate the dominance of functional factors over pleasure or infrastructure in driving AI adoption. This study enriches the behavioral accounting literature and provides managerial implications for organizations in strategically adopting AI in financial reporting.
The Nexus Between ESG Risk, Capital Structure, Profitability, and Firm Value: Firm Size as a Moderator Ashari, Vegy Tasya; Rahmawati, Mia Ika
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p11

Abstract

This study aims to analyze the influence of ESG Risk Rating, capital structure, and profitability on firm value, and examine the role of firm size as a moderating variable. The study sample was companies listed in the IDX ESG Leaders (ESGL) index on the Indonesia Stock Exchange during the 2021–2023 period, with a total of 90 observations. Data analysis was performed using Moderated Regression Analysis (MRA) with the help of SPSS version 25. The results show that ESG Risk Rating has a significant negative effect on firm value, while capital structure has a significant positive effect and profitability has a significant negative effect. Firm size is proven to weaken the effect of capital structure and strengthen the effect of profitability on firm value, but does not moderate the relationship between ESG Risk Rating and firm value. These findings emphasize the important role of financial factors and profitability in shaping firm value by considering the influence of firm size.
Co-Authors Ashari, Vegy Tasya Budiyanto Budiyanto Hasanah, Zahrotul Lestariningsih, Marsudi Lilis Ardini Permatasari, Novia Ratnasari, Brenda Shabrie, Wiwiek Srikandi Subardjo, Anang Suhermin, Suhermin