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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 Jurnal Pengabdian Masyarakat J-LEE - Journal of Law, English, and Economics Balance : Jurnal Akuntansi dan Manajemen 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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ANALISIS FAKTOR YANG MEMENGARUHI KOMPETENSI AUDITOR Yuliarti, Lusi; Istiningrum, Farida
Applied Research in Management and Business Vol. 3 No. 1 (2023): Juni 2023
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v3i1.158

Abstract

Laporan keuangan yang memiliki kualitas baik didukung dengan kemampuan dari auditor dalam kantor akuntan publik. Kompetensi yang dimiliki oleh seorang auditor dapat dipengaruhi oleh banyak faktor, sehingga menjadikan sebuah laporan keuangan auditan menjadi berguna bagi banyak pihak. Faktor yang menjadi variabel dalam penelitian ini adalah pendidikan formal, pelatihan auditor, pengalaman dan pendidikan profesional. Penelitian ini dilakukan dengan menyebar kuesioner di KAP yang ada di Jakarta dan Surabaya. Analisis yang digunakan adalah analisis regresi berganda dengan sebelumnya dilakukan uji validitas, reliabilitas, uji asumsi klasik, multikoleninearitas dan heterokedastisitas. Hasil pengujian regresi linear berganda menunjukan variabel pendidikan formal, pelatihan, pengalaman auditor, dan pendidikan profesi secara simultan dan parsial memiliki pengaruh yang signifikan dan positif terhadap kompetensi auditor.
Efektivitas Penggunaan Sistem Informasi Akuntansi, Kepercayaan atas Sistem Informasi Akuntansi, dan Kesesuaian Tugas terhadap Kinerja Individu pada Bank Perkreditan Rakyat (BPR) Saraswati, Esti; Bangun Kristianto, Giovanny; Yuliarti, Lusi
Jurnal Dinamika Ekonomi dan Bisnis Vol 21, No 1 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v21i1.3899

Abstract

The objective of this study is to investigate and evaluate the effect of the effectiveness of utilizing Accounting Information System (AIS), trust in the AIS and suitability of tasks on the performance of individuals working at rural banks through simultaneous and partial tests. In this study, 32 individuals who worked at PT Bank Perkreditan Rakyat (BPR) Soka Panca Artha in Sokaraja, Banyumas, were included in the population. The study utilized various stages of research methodology, which included performing descriptive statistical analysis, testing the quality of data, evaluating classical assumptions, conducting multiple regression analysis, and testing hypotheses. The data was primary data collected by distributing questionnaires.  The findings of this study suggested that the effectiveness of AIS use, trust in AIS, and task suitability greatly influences individual performance simultaneously. The partial testing conducted indicated that the use of AIS and the level of trust in AIS did not significantly affect individual performance. However, the suitability of the task had a significant impact on individual performance
Sistem Informasi Akuntansi Menjadi Elemen Penting dalam Peningkatan Kinerja UMKM Saraswati, Esti; Kristianto, Giovanny Bangun; Yuliarti, Lusi
Jurnal Abdimas Ekonomi dan Bisnis Vol. 3 No. 1 (2023): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v3i1.1667

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.
THE IMPACT OF ACCOUNTING DIGITALIZATION ON MSMEs’ FINANCIAL PERFORMANCE: A RESOURCE-BASED VIEW PERSPECTIVE IN THE CONTEXT OF FINANCIAL LITERACY AND GREEN FINANCE Saraswati, Esti; Yuliarti, Lusi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3495

Abstract

Introduction: This study investigates the impact of accounting digitalisation, financial literacy, and access to green finance on the financial performance of micro, small, and medium enterprises (MSMEs) in Patikraja District, Central Java, Indonesia. Method: Using a quantitative explanatory design, data were collected from 150 valid questionnaires via purposive sampling, with the sample size determined using Slovin’s formula. Multiple linear regression analysis with SPSS version 25 was employed, supported by validity, reliability, and classical assumption tests. The results show that all three independent variables significantly influence MSME financial performance. Among them, financial literacy exerts the strongest positive effect, followed by accounting digitalization and access to green finance. Results: These findings demonstrate that financial knowledge and digital accounting adoption are essential for profitability, efficiency, and resilience, while sustainable financing further supports eco-friendly practices and long-term stability. This study contributes to the Resource-Based View (RBV) literature by integrating financial, technological, and sustainability perspectives. It offers practical implications for policymakers to strengthen literacy programs, expand access to digital tools, and improve MSME access to green finance. Keywords: Accounting Digitalisation, Financial Literacy, Financial Performance, Green Finance, MSMEs
Pelatihan Membentuk Akuntan Berjiwa Kepemimpinan dan Berintegritas Alfizi Alfizi; Giovanny Kristianto; RR Farida Istiningrum; Lusi Yuliarti
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 4 No. 1 (2024): Maret : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v4i1.3071

Abstract

The profession of an accountant is one of the many promising occupations in the future that is needed by many companies. Apart from possessing the ability to solve the financial problems of a company, accountants are required to have leadership qualities and integrity in carrying out their tasks. The integrity of an accountant is demonstrated by their objectivity in work, which does not favor any interested party, ensuring the credibility of their work. These skills should be nurtured from an early age. Schools and universities can serve as a means to achieve this, so that training activities can foster students' confidence to work well in the future and be prepared to face the challenges of the workplace and the issues that may arise in the accounting profession.
Sosialisasi Dampak Profesi Akuntansi pada Era Digital 5.0 Giovanny Kristianto; Lusi Yuliarti; RR Farida Istiningrum
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 4 No. 2 (2024): Juni : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v4i2.3666

Abstract

The Digital Era 5.0 brings significant changes in various aspects of life, including the accounting profession. Advanced technologies such as artificial intelligence (AI), blockchain, and big data analytics are changing the way accountants work. The community service activities carried out at SMK Swagaya 2 Purwokerto aim so that when they graduate from SMK they can take higher education to get a better job in the future. The challenge for accountants in the future is that if they do not follow technological changes, they will be replaced by computers, so that the job market will be increasingly difficult. In this community service, based on research conducted by previous researchers, it shows that digital technology offers significant opportunities and challenges for accountants, and proper socialization is very important to maximize the benefits of this technology. The enthusiasm of the participants can show that there is motivation in each of them to want to progress and develop and will not go hand in hand with the increasingly developing 5.0 technology.
Menuju UMKM Bankable: Simulasi Penggunaan SiApik (Aplikasi BI) Untuk Pencatatan Keuangan Digital Esti Saraswati; Lusi Yuliarti
Jurnal Pengabdian Masyarakat - PIMAS Vol. 4 No. 4 (2025): November
Publisher : LPPM Universitas Harapan Bangsa Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/pimas.v4i4.2039

Abstract

This community service program was designed to address the lack of financial literacy and digital accounting practices among micro, small, and medium enterprises (MSMEs) in Patikraja District, Banyumas. The aim was to improve financial recording skills by introducing SIAPIK, a digital financial recording application developed by Bank Indonesia that is compatible with SAK EMKM. The method used was a participatory and applicative approach involving 25 participants who were members of ASPIKMAS. The stages included preparation, socialization, direct training and simulation using real transaction data, continued by mentoring, and evaluation through pre-test and post-test. The results showed a significant improvement in participants’ understanding and skills, with an average score increase of 32% between pre-test and post-test. All participants were able to record transactions, prepare profit and loss statements, and financial position reports using SIAPIK. The program concluded that participatory training with digital tools is effective in strengthening financial literacy and supports the readiness of MSMEs to become more bankable by producing credible financial reports.
Edukasi Penyusunan Laporan Keuangan UMKM sebagai Bekal Kewirausahaan bagi Peserta Didik SMK Saraswati, Esti; Yuliarti, Lusi
Smart Dedication: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2026): Smart Dedication : Jurnal Pengabdian Masyarakat
Publisher : SMART SCIENTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70427/smartdedication.v3i2.313

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman siswa kelas XI SMK Al Fatah Banjarnegara mengenai penyusunan laporan keuangan UMKM sebagai bekal kewirausahaan. Permasalahan yang dihadapi adalah perlunya penguatan keterampilan akuntansi aplikatif agar siswa mampu memahami pencatatan keuangan usaha sederhana. Kegiatan dilaksanakan pada 40 peserta melalui ceramah interaktif, diskusi, tanya jawab, dan simulasi penyusunan laporan keuangan UMKM. Materi yang diberikan meliputi pemisahan keuangan pribadi dan usaha, pencatatan kas masuk dan kas keluar, penyusunan buku kas, perhitungan laba rugi, serta manfaat laporan keuangan bagi pengambilan keputusan usaha. Evaluasi dilakukan melalui observasi partisipasi, latihan kasus, dan pengukuran pemahaman peserta sebelum dan sesudah kegiatan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta, dengan rata-rata capaian pemahaman meningkat dari 53,0% menjadi 86,0%. Sebanyak 32 peserta atau 80,0% mampu menyusun laporan laba rugi sederhana berdasarkan studi kasus. Kegiatan ini penting sebagai bekal kewirausahaan karena membantu siswa memahami pengelolaan keuangan usaha secara sederhana, praktis, dan aplikatif.
DUKUNGAN MANAJEMEN DAN INFRASTRUKTUR TEKNOLOGI SEBAGAI FAKTOR PENENTU PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA UMKM Esti Saraswati; Lusi Yuliarti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3044

Abstract

Introduction: This research investigates the role of management support and technological infrastructure in influencing the usage of Accounting Information Systems (AIS) among micro, small, and medium enterprises (MSMEs) in South Purwokerto District. Methods: Using a quantitative approach, the study employs multiple linear regression analysis with using SPSS software, based on data collected from 150 MSME respondents. Results: The results reveal that technological infrastructure significantly affects AIS usage positively, while management support does not exert a significant partial influence. These findings suggest that the availability and quality of technological resources such as hardware, software, and internet connectivity play a critical role in supporting digital system implementation. On the other hand, managerial involvement alone may not be sufficient to increase AIS adoption if not supported by technical readiness. This supports the Technology Acceptance Model (TAM), particularly the perceived ease of use, which is shaped by infrastructure adequacy. The implication of this study emphasizes the need for MSME stakeholders to improve their digital literacy and infrastructure to optimize AIS utilization. Moreover, adaptive leadership and policy strategies are necessary to support successful digital transformation within the MSME sector. Keywords: accounting information
Model Penerimaan Aplikasi Akuntansi Digital pada Siswa SMK dengan Pendekatan TAM Esti Saraswati; Lusi Yuliarti
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 2 (2026): Agustus 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i2.1877

Abstract

Penelitian terdahulu mengenai penerimaan aplikasi akuntansi digital terutama berfokus pada mahasiswa dan pelaku usaha, sehingga kesiapan siswa SMK sebagai calon tenaga kerja vokasional belum terjelaskan secara memadai. Penelitian ini bertujuan menganalisis model penerimaan aplikasi akuntansi digital pada siswa SMK dengan memperluas Technology Acceptance Model (TAM) melalui Digital Accounting Literacy dan Accounting Digital Self-Efficacy sebagai prediktor Readiness to Use. Survei cross-sectional dilakukan terhadap 112 siswa kompetensi keahlian Akuntansi/Keuangan Lembaga pada satu SMK swasta di Kabupaten Banjarnegara. Data dari 27 indikator dianalisis menggunakan PLS-SEM berbasis path weighting dan bootstrapping 5.000 subsamples. Seluruh jalur berpengaruh positif dan signifikan. Pengaruh Attitude Toward Using terhadap Behavioral Intention merupakan jalur terkuat (β=0,602), sedangkan prediktor langsung Readiness to Use terdiri atas Behavioral Intention (β=0,421), Accounting Digital Self-Efficacy (β=0,286), dan Digital Accounting Literacy (β=0,252), dengan R² sebesar 0,687. Faktor pertama pada Harman’s test menjelaskan 49,45% varians, SRMR saturated dan estimated model masing-masing sebesar 0,059 dan 0,083, serta seluruh nilai Q² positif. Temuan memperluas TAM dari niat menuju kesiapan melalui integrasi kemampuan dan keyakinan diri serta mendukung pembelajaran aplikasi yang bertahap dan kontekstual di SMK.   Prior studies on digital accounting application acceptance have mainly examined university students and business users, leaving vocational high school students’ readiness insufficiently explained. This study analyzes the acceptance model of digital accounting applications among vocational high school students by extending the Technology Acceptance Model (TAM) with Digital Accounting Literacy and Accounting Digital Self-Efficacy as predictors of Readiness to Use. A cross-sectional survey involved 112 Accounting/Financial Institution students at a private vocational high school in Banjarnegara Regency. Data from 27 indicators were analyzed using path-weighted PLS-SEM and 5,000 bootstrap subsamples. All paths were positive and significant. Attitude Toward Using to Behavioral Intention was the strongest path (β=0.602), while the direct predictors of Readiness to Use were Behavioral Intention (β=0.421), Accounting Digital Self-Efficacy (β=0.286), and Digital Accounting Literacy (β=0.252), with R²=0.687. The first factor in Harman’s test explained 49.45% of the variance. The SRMR values for the saturated and estimated models were 0.059 and 0.083, respectively, while all Q² values were positive. The findings extend TAM from intention to readiness by integrating capability and confidence and support staged, contextual application-based learning in vocational schools.
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