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Transformasi Digital Sistem Pembayaran UMKM melalui QRIS di Kawasan Wisata Makam Raja-Raja Imogiri Yogyakarta Junga, Jihaan Nabiilah; Airawaty, Diana
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 2 No. 4 (2025): November: Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v2i4.2510

Abstract

The digital transformation of payment systems has become essential for micro, small, and medium enterprises (MSMEs) to improve transaction efficiency and expand market accessibility. This community service program was conducted to introduce and implement the use of QRIS through the Dana Bisnis application for four MSMEs located in the Makam Raja-Raja Imogiri tourism area Yogyakarta : Warung Wahyu, Warmindo Babe, Warung Pecel Bu Yani, and Warung Pecel Bu Elti. Initially, all MSMEs relied solely on cash transactions, leading to difficulties in financial recording and limited access to digital financial services. The program consisted of several stages, including on-site surveys, problem identification, explanation of digital payment benefits, training on QRIS registration and usage, and continuous assistance during the transition process. The results indicate a significant improvement in MSMEs’ understanding of digital payment systems and a gradual shift towards non-cash transactions. Evaluation findings show that approximately 60% of daily transactions were conducted via QRIS, and business owners reported benefits such as simplified bookkeeping, faster payment processing, and enhanced transaction security. This program demonstrates that QRIS-based digital payment systems can be effectively implemented in traditional MSMEs through proper mentoring and hands-on guidance. The initiative also plays a strategic role in promoting financial inclusion and strengthening MSME competitiveness in tourism areas. Continued efforts remain necessary, particularly in enhancing digital literacy and expanding access to supporting technology to ensure equitable adoption of digital payment systems.
Analysis of Inventory Calculation Between the Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia: Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia Pardede, Winda Natalia; Andini, Lembah Dewi; Airawaty, Diana
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.695

Abstract

At company PT. Ohtomi, there is a discrepancy between theory and practice in the application of inventory control methods. Theoretically, the Just In Time (JIT) method should be able to reduce storage costs since the company does not need to maintain large stock. However, field data shows that inventory costs under the JIT method are actually higher compared to the Economic Order Quantity (EOQ) method.
Can AI (Artificial Intelligence) Replace the Role of Accountants? Wafa, Zaenal; Airawaty, Diana; As'ari, Hasim
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 11 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) , 2025
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

With an emphasis on information system quality, information quality, and self-efficacy, this study investigates how accounting professionals and students perceive the function and effects of artificial intelligence (AI) in the accounting field. Data was gathered using a combination of methods, including questionnaires and in-depth interviews with a range of stakeholders, such as banking analysts, financial managers, and auditors. Multiple regression analysis shows that system and information quality have a significant impact on user satisfaction while self-efficacy does not.  User satisfaction is the primary factor influencing the use of AI.  Qualitatively, AI is believed to be useful for routine tasks, but its application to challenging decisions is restricted, and it faces challenges pertaining to technical, financial, and human resource readiness.  These results highlight the significance of human-AI cooperation, efficient training methods, and the moral application of digital transformation in accounting.