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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 KREATIF: Jurnal Pengabdian Masyarakat Nusantara Dedikasi: Jurnal Pengabdian Kepada Masyarakat Abdi Makarti Archipelago: Jurnal Pengabdian Kepada Masyarakat Iain Ternate Smart Dedication: Jurnal Pengabdian Masyarakat
Yuliarti, Lusi
Universitas Harapan Bangsa
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Sosialisasi Dampak Profesi Akuntansi pada Era Digital 5.0 Giovanny Kristianto; Yuliarti, Lusi; Istiningrum, RR Farida
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.
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.
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): JUNI
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
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 Esti Saraswati Farida Istiningrum Farida Istiningrum Giovanny Kristianto Giovanny Kristianto Istiningrum, RR Farida Kristianto, Giovanny Bangun RR Farida Istiningrum saraswati, esti