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All Journal Excellent Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Dinamika Ekonomi dan Bisnis Efektor Jurnal Abdimas Ekonomi dan Bisnis Jurnal Applied Research in Management and Business J-LEE - Journal of Law, English, and Economics Dedikasi: Jurnal Pengabdian Kepada Masyarakat Abdi Makarti Archipelago: Jurnal Pengabdian Kepada Masyarakat Iain Ternate Smart Dedication: Jurnal Pengabdian Masyarakat KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Yuliarti, Lusi
Universitas Harapan Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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STRATEGY TO INCREASE SATISFACTION IN SHAPING STUDENT BEHAIOR IN STIKES HARAPAN BANGSA PURWOKERTO Yuliarti, Lusi
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Publisher : STIE AUB Surakarta

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Abstract

The purpose of this research is to know the influence of physical evidence, location,and  image  on satisfaction on the loyality  of  college student  in the STIKES Harapan Bangsa Purwokerto. This study is a survey. The data is primary data taken by sampling method, as many as 125 respondents. Data analyzed with validity and reliability test, partial test ( t test ), simultaneously test ( F test ), R-square and path analysis. T test result shows that : physical evidenc is significant positive  effect on satisfaction, location is insignificant positive effect on satisfaction,  image    is insignificant positive effect on satisfaction, physical evidenc is significant positive  effect on loyality, location is insignificant positive effect on loyality,  image    is insignificant negatie  effect on loyality, satisfaction is significant positive effect on loyality. F test result shows that simultaneously physical evidence, location,and  image  has significant positive effect on the performance.  R-square test result shows that  84,7  % variation of loyality can be explained by physical evidence, location,  image,and satisfaction  the remaining 15,3% is explained by other factors out of the model. The path analysis show : the direct effect of  physical evidence on loyality variables is smaller  than the indirect effect of physical evidence on loyality by mediating satisfaction. Based on a total leverage to improve loyality  will be more effective if through increased discipline by mediating  satisfaction  Keywords : physical evidence, location, image, satisfaction, loyality
Pengaruh Motivasi, Kompetensi dan Pengalaman Auditor terhadap Kualitas Audit Lusi Yuliarti; Giovanny Bangun Kristianto
J-LEE - Journal of Law, English, and Economics Vol 4 No 1 (2022): JUNI
Publisher : LPPM Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.169 KB) | DOI: 10.35960/j-lee.v4i1.790

Abstract

Penyusunan sebuah laporan keuangan merupakan sebuah kewajiban bagi sebuah industri baik dalam skala kecil, menengah dan besar. Kemudian kewajiban lainnya lagi adalah penilaian atas kewajaran sebuah laporan keuangan tersebut, dimana penilaian tersebut dilakukan oleh pihak eksternal yaitu Kantor Akuntan Publik (KAP). KAP sebagai pihak eksternal atau pihak ketiga dipekerjakan oleh sebuah perusahaan dan menjadi penghubung antara agen dan prinsipal. Oleh karena itu dengan keadaan tersebut memunculkan adanya teori keagenan, yang akan menimbulkan biaya keagenan bagi sebuah perusahaan yang menggunakan jasanya. Dalam memberikan sebuah jasa pemeriksaan dalam laporan keuangan, seorang auditor yang bekerja di KAP perlu memberikan kualitas yang terbaik atas pelaksanaan audit yang dilaksanakan. Pada penelitian ini menyajikan faktor-faktor seperti motivasi, kompetensi dan pengalaman auditor yang akan memberikan pengaruh terhadap kualitas audit. Penelitian ini dilakukan dengan menyebarkan kuesioner kepada auditor pada KAP yang berada di Pulau Jawa. Berdasarkan hasil penelitian yang dilakukan menyatakan bahwa variabel motivasi auditor, kompetensi auditor dan pengalaman auditor memiliki pengaruh positif dan signifikan terhadap kualitas audit, baik secara parsial dan secara simultan.
SOSIALISASI SOFTWARE ACCURATE ACCOUNTING KEPADA SISWA SMAN 1 RANCAH CIAMIS-JAWA BARAT Giovanny Bangun Kristianto; RR Farida Istiningrum; Lusi Yuliarti
ABDI MAKARTI Vol 1, No 2 (2022): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.26 KB) | DOI: 10.52353/abdimakarti.v1i2.331

Abstract

Accounting is one of the financial procedures that should be prepared by every business that is carried out. However, accounting is also useful for learning for the academic world. The world of technology is developing, so that accounting is currently being updated with an accounting system, which will make it easier for users to compile accounting reports more precisely. In this community service, the participants are students of SMAN 1 Rancah, Ciamis, West Java. The material given is the socialization of the Accurate Accounting system. Accurate Accounting is a software that is able to help its users to compile a complete, informative and easy to use accounting financial report. So that the material provided will be easily absorbed by the participants. Constraints faced such as the lack of knowledge about basic accounting and ignorance of the Accurate Accounting software became the basis for community service to be carried out. The limited implementation time can be an important concern, because the scope of the accounting world is quite broad, starting from the basics of accounting and developing accounting as a system within the company and becoming an excellent learning medium for educational development. Keywords: financial statement, accounting, accurate, system 
Sistem Informasi Akuntansi Menjadi Elemen Penting dalam Peningkatan Kinerja UMKM Esti Saraswati; Giovanny Bangun Kristianto; Lusi Yuliarti
Jurnal Abdimas Ekonomi dan Bisnis Vol. 3 No. 1 (2023): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

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Abstract

Laju perekonomian Indonesia dewasa ini didominasi oleh peran pelaku Usaha Mikro Kecil dan Menengah (UMKM) yang kegiatan bisnis yang dijalankannya semakin berkembang pesat. Ditengah perkembangannya yang pesat ini, bisnis yang dijalankan UMKM selalu ditemui berbagai hambatan yang dapat membatasi perkembangan kegiatan bisnis para pelaku UMKM kedepannya, hambatan-hambatan yang biasanya ditemui pada pelaku UMKM antara lain ketidakmampuan para pelaku UMKM dalam membedakan pembuatan catatan keuangan bisnisnya dengan catatan keuangan pribadi, minimnya informasi yang didapatkan para pelaku UMKM dalam mempelajari pembuatan laporan keuangan UMKM yang sederhana dan bisa diandalkan pada pelaksanaan kegiatan usaha. Kegiatan pengabdian kepada masyarakat ini dimaksudkan guna memberikan edukasi awal terkait fungsi sistem informasi akuntansi yang diaplikasikan para pelaku UMKM agar terciptanya pengelolaan pembukuan maupun pencatatan keuangan bisnis yang baik. Pelaksanaan kegiatan pengabdian kepada masyarakat ini memakai metode yang diawali dengan mengamati masalah yang dihadapi oleh pihak mitra, menyusun alternatif solusi pemecahan masalah yang dihadapi mitra dengan pemberian penyuluhan dengan pemberian edukasi awal terkait peran sistem informasi akuntansi terhadap kegiatan bisnis UMKM, dan memfasilitasi pelaku UMKM dalam pendampingan pengenalan penerapan system informasi akuntansi, dan software akuntansi sederhana untuk mengakomodir pembuatan catatan keuangan pelaku UMKM yang dapat meningkatkan kinerja UMKM. Output yang didapatkan dari kegiatan pengabdian kepada masyarakat antara lain pelaku UMKM memiliki peningkatan kompetensi terkait pemahaman penerapan system informasi akuntansi, informasi laporan keuangan sesuai SAK EMKM, serta mengetahui adanya software akuntansi tidak berbayar bagi UMKM untuk memudahkan pelaporan keuangan kegiatan bisnisnya.
SOSIALISASI KARIR DAN PROFESI LULUSAN AKUNTANSI DALAM DUNIA BISNIS PADA SMA NEGERI 1 BANTARSARI Giovanny Bangun Kristianto; Farida Istiningrum; Lusi Yuliarti
Archipelago Vol 4, No 1 (2023): Edisi Juni 2023
Publisher : IAIN Ternate

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46339/arc.v4i1.965

Abstract

Accounting graduates from high school and vocational students certainly have the goal of getting a better career for their future. College level is also one of the stepping stones before entering the world of work. Accounting graduates from a University or College of Accounting will make them more ready to work and have added value for the individual. This Community Service is packaged in a socialization which is given to students of Bantarsari 1 State High School, Cilacap Regency, who are already in class XII, both science and social studies classes. The number of students who took part in the socialization reached approximately 150 students consisting of 3 science classes and 2 social studies classes, which were held in a multipurpose room at SMAN 1 Bantarsari Cilacap. Socialization is provided by providing information about the professions in the accounting profession such as corporate accountants, public accountants, auditors, tax accountants and government accountants. Other information provided such as the type of work performed and the estimated amount of salary that will be received by each in that profession. The information provided is also related to the accounting cycle starting from business transactions to the preparation of a financial report for the company.Keyword: Accountant, Proffesional, graduated
Pengaruh Motivasi, Kompetensi dan Pengalaman Auditor terhadap Kualitas Audit Lusi Yuliarti; Giovanny Bangun Kristianto
J-LEE - Journal of Law, English, and Economics Vol. 4 No. 1 (2022): JUNI
Publisher : LPPM Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/j-lee.v4i1.790

Abstract

Penyusunan sebuah laporan keuangan merupakan sebuah kewajiban bagi sebuah industri baik dalam skala kecil, menengah dan besar. Kemudian kewajiban lainnya lagi adalah penilaian atas kewajaran sebuah laporan keuangan tersebut, dimana penilaian tersebut dilakukan oleh pihak eksternal yaitu Kantor Akuntan Publik (KAP). KAP sebagai pihak eksternal atau pihak ketiga dipekerjakan oleh sebuah perusahaan dan menjadi penghubung antara agen dan prinsipal. Oleh karena itu dengan keadaan tersebut memunculkan adanya teori keagenan, yang akan menimbulkan biaya keagenan bagi sebuah perusahaan yang menggunakan jasanya. Dalam memberikan sebuah jasa pemeriksaan dalam laporan keuangan, seorang auditor yang bekerja di KAP perlu memberikan kualitas yang terbaik atas pelaksanaan audit yang dilaksanakan. Pada penelitian ini menyajikan faktor-faktor seperti motivasi, kompetensi dan pengalaman auditor yang akan memberikan pengaruh terhadap kualitas audit. Penelitian ini dilakukan dengan menyebarkan kuesioner kepada auditor pada KAP yang berada di Pulau Jawa. Berdasarkan hasil penelitian yang dilakukan menyatakan bahwa variabel motivasi auditor, kompetensi auditor dan pengalaman auditor memiliki pengaruh positif dan signifikan terhadap kualitas audit, baik secara parsial dan secara simultan.
TRANSFORMASI PEMBUKUAN TRANSAKSI AKUNTANSI BAGI UMKM DENGAN APLIKASI BERBASIS SISTEM INFORMASI Saraswati, Esti; Yuliarti, Lusi; Kristianto, Giovanny Bangun
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2024)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v4i1.1620

Abstract

MSMEs are currently one of the mushrooming businesses in Indonesia with increasingly rapid business development because it has increased National GRDP, so it is important for this development to be supported by increasingly complete financial aspects. In terms of financial recording, this is the main problem which is always a burdensome problem due to the lack of competence of MSME activists. Apart from financial problems, marketing activities are also another problem that is no less important. This problem is also faced by this community service partner, namely Aspikmas, South Purwokerto District. The use of digital technology is one solution that can alleviate MSME problems in the financial sector, because digital technology can make it easier to prepare financial reports easily, concisely and precisely. The existence of applications provided by the government, such as Lamriko, Siapik and Buku Warung, will overcome problems in terms of recording and bookkeeping. Complete and informative bookkeeping will be useful for banking capital needs, knowing financial performance both profit and loss and business strategies for MSMEs for the next period.
Pengembangan UMKM: Sinergi Sistem Informasi Akuntansi, Keandalan Laporan Keuangan, dan E-Commerce Saraswati, Esti; Yuliarti, Lusi; Kristianto, Giovanny Bangun
Efektor Vol 11 No 2 (2024): Efektor Vol.11 No.2 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/e.v11i2.23582

Abstract

This study aims to examine the effect of the use of accounting information systems on the development of MSMEs, evaluate the relationship between the use of accounting information systems and the reliability of financial reports, and investigate the effect of interest in adopting e-commerce on the development of MSMEs among MSME actors in North Purwokerto District. This study is associative with sampling using the Simple Random Sampling method involving a sample of 78 MSME actors who are members of a local association. Primary data were obtained through questionnaires. Data analysis techniques include descriptive statistical tests, data quality tests, and hypothesis testing. The hypothesis was tested using multiple linear regression analysis. The results of the study indicate that the use of accounting information systems and the reliability of financial reports partially do not have a significant effect on the development of MSMEs, while interest in implementing e-commerce partially has a significant effect on the development of MSMEs. Simultaneously, all independent variables have a significant effect on the dependent variable.
PENGUATAN DAYA SAING UMKM: MEMBANGUN LANDASAN KEUANGAN YANG STABIL MELALUI SISTEM INFORMASI AKUNTANSI Saraswati, Esti; Yuliarti, Lusi; Kristianto, Giovanny Bangun
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2025)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v5i1.2859

Abstract

This community service program aimed to enhance MSMEs' competitiveness through improved financial management by providing training on the Accounting Information System (AIS). The program involved 20 MSME business participants from the Banyumas Regency Micro, Small, and Medium Entrepreneurs Association (ASPIKMAS) in North Purwokerto. The goal was to increase financial literacy and facilitate the use of AIS for better financial record-keeping and reporting. The implementation included interactive workshops and ongoing mentoring. Evaluation results indicated a significant improvement, with participants' financial literacy rising from 40% in the pre-test to 85% in the post-test. Challenges encountered included low technological literacy and limited access to devices. However, continuous mentoring and strong partner support helped mitigate these issues. The program’s significance lies in its contribution to strengthening MSMEs' financial foundations and enhancing their capacity for digital financial management, ultimately boosting their competitiveness in the marketplace.
Simulasi Interaktif Pencatatan Akuntansi: Upaya Peningkatan Literasi Finansial Pelajar SMK Saraswati, Esti; Yuliarti, Lusi
Smart Dedication: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2025): Smart Dedication: Jurnal Pengabdian Masyarakat
Publisher : SMART SCIENTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70427/smartdedication.v2i2.199

Abstract

Peningkatan literasi finansial pada siswa vokasional menjadi kebutuhan mendesak dalam menghadapi era ekonomi digital dan persiapan memasuki dunia kerja. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman siswa kelas XII SMK terhadap pencatatan akuntansi dasar melalui metode simulasi interaktif. Kegiatan dilaksanakan di SMK Swagaya 1 Purwokerto dengan melibatkan 70 siswa kelas XII Program Keahlian Akuntansi dan Keuangan Lembaga (AKL). Metode yang digunakan meliputi penyampaian materi, praktik simulasi pencatatan transaksi, penyusunan laporan keuangan sederhana, dan refleksi. Evaluasi dilakukan melalui pre-test, post-test, observasi partisipatif, dan penugasan rencana keuangan pribadi. Hasil menunjukkan peningkatan rata-rata skor post-test sebesar 31,2%, dengan 85,7% siswa mampu menyusun laporan akuntansi sederhana secara tepat. Kegiatan ini juga memunculkan perubahan positif dalam sikap siswa terhadap pentingnya pencatatan keuangan. Metode pengabdian berbasis simulasi terbukti efektif meningkatkan pemahaman dan keterampilan akuntansi dasar serta kesiapan karir siswa SMK. Program ini dapat dikembangkan lebih lanjut menjadi modul pembelajaran digital atau kurikulum literasi keuangan terintegrasi
Co-Authors Alfizi, Alfizi Bangun Kristianto, Giovanny Esti Saraswati Farida Istiningrum Giovanny Kristianto Giovanny Kristianto Istiningrum, Farida Istiningrum, RR Farida Kristianto, Giovanny Bangun RR Farida Istiningrum saraswati, esti