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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL PENDIDIKAN TAMBUSAI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JAE (Jurnal Akuntansi dan Ekonomi) Value: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Mattawang: Jurnal Pengabdian Masyarakat KARYA: Jurnal Pengabdian Kepada Masyarakat JCOMENT (Journal of Community Empowerment) Journal of Accounting and Finance Management (JAFM) Jurnal Multidisiplin Sahombu Jurnal Ilmiah Multidisiplin Indonesia Advances In Social Humanities Research Journal of Economic Development and Village Building Jurnal Pengabdian Masyarakat SENMEA Panggung Kebaikan : Jurnal Pengabdian Sosial
Airawaty, Diana
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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.
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

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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.
KEPATUHAN WAJIB PAJAK UMKM : PERAN SOSIALISASI PERPAJAKAN, KEPERCAYAAN KEPADA PEMERINTAH, DAN KESADARAN WAJIB PAJAK DI DESA SRIHARJO BANTUL Nabiilah Junga, Jihaan; Airawaty, Diana
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18941

Abstract

This study was conducted to determine and analyze the compliance of MSME taxpayers with the role of tax socialization, trust in the government, and taxpayer awareness in Sriharjo Village, Bantul. The population of this study was all taxpayers who have MSME businesses located in Sriharjo Village, Bantul Regency, Special Region of Yogyakarta. The data analysis technique used SPSS. The results of the study showed that tax socialization had no significant effect on MSME taxpayer compliance in Sriharjo Village. Trust in the government had no significant effect on MSME taxpayer compliance. Taxpayer awareness had a positive and significant effect on MSME taxpayer compliance. Overall, the three independent variables, namely tax socialization, trust in the government, and taxpayer awareness, were proven to have a simultaneous effect on MSME taxpayer compliance in Sriharjo Village. This emphasizes the importance of synergy between government efforts and individual awareness in creating an effective tax system.
Sosialisasi Dan Pendampingan Pembuatan Legalitas Usaha Melalui Online Single Submission Di UMK Mamah Dedeh Kitchen Dan Zulich Clean And Care Hidayah, Sanita Nur; Airawaty, Diana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1940

Abstract

Business legality is crucial for the development and sustainability of a business. One of the beneficial functions of legality, especially for Micro, Small, and Medium Enterprises (UMKM), is to facilitate business owners in obtaining funding to optimize their operations and compete in the global market. The government is making efforts to assist UMKM in obtaining business legality, including the issuance of the Business Identification Number (NIB) through the Online Single Submission (OSS) website. The government provides various forms of assistance, guidance, and training. The increasing number of UMKM each year indicates that new entrepreneurs may lack knowledge and require assistance in obtaining business legality. Activities are conducted to address this issue while introducing and enhancing understanding of the process of obtaining the Business Identification Number (NIB) through Online Single Submission (OSS). This outreach and assistance are carried out for UMK Mamah Dedeh Kitchen and UMK Zulich Clean and Care methods applied include socialization, training, and mentoring. The implementation of these activities involves the delivery of theory and practical aspects related to the business legality registration process. Providing NIB assistance to Mamah Dedeh Kitchen and Zulich Clean and Care business owners has had a positive impact. Initially, many entrepreneurs considered obtaining a business license to be a complex, time-consuming, and costly process. However, after receiving guidance, they now realize that the NIB application process through OSS is straightforward and offers numerous benefits.  
Co-Authors Alexander, Rachal As’ari, Hasim Badrus Zaman Handayani Tri Wijayanti Handayani, Sri Hidayah, Sanita Nur Junga, Jihaan Nabiilah Lussy, Michi Martinus Budiantara, Martinus Matopani, Shoby Nabiilah Junga, Jihaan Nainggolan, Ananda Fitri Salsabillah Ohoiwirin, Fransisco Aldrin Paba Folo, Yohana Elisa Pabulo, Azfa Paramitalaksmi, Ratri Ristya Handani, Ranisa Rochmad Bayu Utomo Suhendra, David Xavier Timotius Wafa, Zaenal Waworuntu, Sandra