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All Journal JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi
Theorupun, Milka Susana
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Economics, Econometrics & Finance Education

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PENGARUH AKUNTABILITAS, TRANSPARANSI PENGELOLAAN KEUANGAN DESA DAN PARTISIPASI MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT PADA DESA DI KECAMATAN SIMO KABUPATEN BOYOLALI Anggraeni, Dhita Dewi; Theorupun, Milka Susana; Triatmaja, Nur Asih
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1078

Abstract

This study aims to determine the effect of accountability, transparency of village financial management and community participation on community welfare. The research was conducted in 13 villages in Simo District, Boyolali Regency which were distributed to village officials who knew financial reports. The sample in this study used a purposive sampling technique with a total sample of 200 for the 2018-2022 period. The data in this study were obtained by distributing questionnaires which were filled in directly and supporting data in the form of APBDes realization reports. The analytical method uses multiple regression analysis with the help of the SPSS application. The results of this study are accountability, transparency of village financial management and community participation which have a significant and partially positive effect on community welfare. Meanwhile, accountability, transparency of village financial management and community participation have a significant and positive effect simultaneously on community welfare.
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBAYARAN TAGIHAN PADA BADAN USAHA MILIK DESA TUMANG CEPOGO, KELURAHAN CEPOGO, KECAMATAN CEPOGO, KABUPATEN BOYOLALI Triatmaja, Nur Asih; Hapsari, Ferawati Dewi; Theorupun, Milka Susana
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1079

Abstract

Payment of bills in cash is the main activity of the Tumang Cepogo Business Entity. Recording of transactions that are still done manually can result in errors, waste of time and messy recording, so a computerized accounting information system design is needed that can assist in organizing financial functions. This study aims to update financial reports in real time using the Microsoft Access 2020 application. The types of data used are primary data with observations and interviews as well as secondary data in the form of documents, notes and reports. The research results from the database application are in the form of comprehensive reports and financial position reports that are realtime and can be transferred to Microsoft Excel.
Peran Dan Pengaruh Fintech Dalam Meningkatkan Literasi Keuangan Dan Mendukung Proses Bisnis Sebagai Upaya Keberlangsungan Bisnis UMKM Di Kota Boyolali Dengan Pendekatan Mixed Method Pratiwi, Yunita Niqrisah Dwi; Theorupun, Milka Susana; Setiawati, Donna
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 1 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i1.29242

Abstract

Analyzing the role and impact of fintech in improving financial literacy and supporting MSME business activities in Boyolali City is the purpose of this study. A mixed method approach was used in this study, namely combining quantitative data through surveys of MSME actors and qualitative data through in-depth interviews with relevant stakeholders. The results of the study indicate that the application of financial technology (fintech) significantly increases MSME actors' access and understanding of financial products and services. In addition, fintech functions to simplify business processes, improve operational efficiency, and expand market coverage. Thus, this study emphasizes the importance of supporting fintech adoption as a strategy to improve financial literacy and the sustainability of MSME businesses in Boyolali. Recommendations are given to policy makers and fintech service providers to develop more integrated programs to empower MSMEs sustainably
Penerapan Analisis OODA Loops Pada Strategi Ketahanan UMKM Melalui Pemanfaatan Media Sosial Dengan Pendekatan TOE Framework Theorupun, Milka Susana; Pratiwi, Yunita Niqrisah Dwi; Setiawati, Donna
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 1 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i1.29245

Abstract

This study aims to analyze the application of OODA Loop analysis in the resilience strategy of Micro, Small, and Medium Enterprises (MSMEs) through the use of social media, with the TOE Framework (Technology, Organization, and Environment) approach. With increasing competition in the digital era, MSMEs need to adopt adaptive and responsive strategies to survive and thrive. This study uses a qualitative method with interviews and surveys of a number of MSMEs that are active on social media. Data analysis uses 2 (two) methods, namely OODA Loops and TOE Framework. The results of the study show that the application of OODA Loop analysis helps MSMEs in observing market conditions, orienting strategies, making the right decisions, and acting efficiently. Social media functions as a vital tool in the process of observation and interaction with customers, allowing MSMEs to respond quickly to consumer needs and preferences. The TOE Framework approach highlights the importance of technological, organizational, and environmental factors in facilitating the implementation of OODA Loop, where technological support and innovative organizational culture are the keys to success. The results of the study show that this approach can significantly improve the responsiveness and adaptability of MSMEs in a dynamic market and create a comprehensive framework to improve the resilience and competitiveness of MSMEs. The advice given is for MSMEs to continue to develop digital capacity and adapt to environmental changes to achieve sustainability and competitive advantage in the market.
Co-Authors Anggraeni, Dhita Dewi Donna Setiawati Hapsari, Ferawati Dewi Pratiwi, Yunita Niqrisah Dwi Triatmaja, Nur Asih