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All Journal AdBispreneur Jurnal Ilmiah Akuntansi Rahmaniyah Jurnal Manajemen dan Bisnis Jayakarta JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Akuntansi : Transparansi dan Akuntabilitas COMMUNITY : Jurnal Pengabdian Kepada Masyarakat NEAR: Jurnal Pengabdian kepada Masyarakat Governors Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Bakti Masyarakat Manajemen JFAS : Journal of Finance and Accounting Studies JGEN : Jurnal Pengabdian Kepada Masyarakat JIAR
Alansori, Apip
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Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Transportation Other

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PENGARUH FAKTOR PSIKOLOGIS, KONSEP TRI KAYA PARISUDHA DAN PEMAHAMAN AKUNTANSI TERHADAP PENGELOLAAN KEUANGAN MAHASISWA (STUDI KASUS PADA MAHASISWA PRODI AKUNTANSI UNIVERSITAS MALAHAYATI) Alansori, Apip; Hakiki, Candra; Kurniawati, Ade
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.431

Abstract

This research aims to examine the influence of psychological factors, the Tri Kaya Parisudha concept and understanding of accounting on student financial management Student. The data collection method in this research is primary data, namely questionnaires and observations of the research object. The data analysis technique used in this research is Multiple Linear Regression Analysis. The type of research used is quantitative descriptive. The sampling method used was random sampling with a total sample of 55 who were students of the accounting study program at Mahalayati University class of 2021-2022. The independent variables used are psychological factors, the tri kaya parisudha concept and understanding of accounting. The dependent variable used is student financial management. The data used in this research is primary data. The data analysis method used is Multiple Linear Regression. The results of this research show that the Psychological Factor variable has an influence on student financial management, the Tri Kaya Parisudha concept has no influence on student financial management, while understanding accounting has no influence on the financial management of Malahayati University Accounting Study Program students.
Analisis Efektivitas Dan Efesiensi Terhadap Kinerja Keuangan Di PTPN VII Bandar Lampung Periode Tahun 2018-2022 Hayati, Nena; Luthfi, Muhammad; Alansori, Apip; Lukman, iing
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 1 (2025): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i1.21962

Abstract

This research is intended to evaluate the effectiveness and efficiency of using Financial Performance at PTPN VII Bandar Lampung during the 2018-2022 period. This research approach is descriptive qualitative, using quantitative data from the financial reports of PTPN VII Bandar Lampung for 2018-2022. The analytical tools applied include liquidity, profitability, solvency and activity ratios. The research method used is a descriptive method with regular data collection from 2018 to 2022, with a focus on a case study approach. The results of this research indicate that liquidity ratios, such as the Current Ratio and Cash Ratio, show that financial conditions are not yet optimal and the company is still having difficulty meeting its current obligations.
Understanding Implementation Financial Report, Income, Operational Costs And Productivity The Welfare Fishermen Tantri, Leana; Alansori, Apip
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6400

Abstract

This study aims to analyze the influence of understanding financial statements, income, operational costs, and productivity on the welfare of fishermen in Sungai Sidang Village, Rawajitu Utara District, Mesuji Regency. The background of this study is based on the fact that fishermen in the area still face challenges in terms of economic stability, limited financial knowledge, and low productivity of fisheries businesses. This study uses a quantitative method with data collection through distributing questionnaires to 40 fishermen who were respondents, and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique with the help of SmartPLS software version 4.0 . The results of the analysis show that operational costs and productivity variables have a significant effect on fishermen's welfare, while understanding financial statements and income have no significant effect. The R-square value of 0.787 illustrates that the four independent variables together are able to explain 76.3% of the variation in fishermen's welfare. This finding underscores the importance of cost efficiency and increased productivity as the main strategy in improving the standard of living of fishermen. This study has implications for the formulation of policies and programs for empowering coastal communities that are more targeted.
Penerapan Gaya Kepemimpinan Deleglasi Dan Trasformasi Terhadap Kinerja Kepala Desa (Desa Margorejo, Kecamatan Padang Ratu, Kabupaten Lampung Tengah) Mulyadi, -; Alansori, Apip; Fahrizal, Azli; Ansah, Andre
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 2 (2025): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i2.22015

Abstract

Leadership style is a very important tool in an organization, and researchers often study it. This research aims to find out how delegation and transformation leadership styles affect how well the village head does their job. The research data was gathered through questionnaires and observations, with 42 people answering, including community and environmental leaders. The data was analyzed using the SPSS 27 program. The test results showed that the delegation leadership style did not affect the village head's performance, but the transformation leadership style had a big impact
PENANGANAN ABRASI PANTAI DENGAN PENANAMAN MANGROVE DI PANTAI KETAPANG Alansori, Apip; Luthfi, Muhamamad; Ibrahim, Fauzi; Prasetyo, Adi
Jurnal Bakti Masyarakat Manajemen Vol 4, No 2 (2024): Volume 4 Nomor 2 Tahun 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Manajemen Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jbmm.v2i1.7312

Abstract

Dengan adanya hutan mangrove pada sepanjang garis pantai tersebut diharapkan kestabilan pantai dapat terjaga. Mangrove dapat menjadi penyangga kelestarian ekosistem di pantai, dimana mangrove memungkinkan berlangsungnya kehidupan flora dan fauna di pantai tersebut. Selain itu, mangrove memberikan perlindungan pantai dari erosi/abrasi dan juga sebagai penahan dan perembesan air laut pasang, serta melindungi kawasan di belakangnya dari tiupan angin laut. Dengan peran mangrove di garis pantai yang sangat besar tersebut, maka sangat penting bagi masyarakat untuk ikut melestarikan hutan mangrove di garis pantai. Sebagai bentuk keikutsertaan tersebut, Mahasiswa/i Program Studi Akuntansi dan Teknik Mesin Universitas Malahayati melakukan kegiatan pengabdian masyarakat di pantai ketapang. Dengan harapan penanaman ini dapat terlaksana secara berkelanjutan dan merata sehingga dapat membantu melakukan penanaman mangrove sebagai solusi kearifan lokal untuk menjaga kestabilan garis pantai. 
PENGARUH COVID-19 TERHADAP KINERJA UMKM DIMODERASI INOVASI PADA UMKM DI BANDAR LAMPUNG Listyaningsih, Erna; Sariningsih, Eka; Alansori, Apip
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.331

Abstract

The purpose of this study was to examine the effect of COVID-19 on MSME performance moderated by innovation. This study used the research subjects of banana chip SMEs in the Bandar Lampung banana chip center, which amounted to about 40 SMEs. Using an associative and quantitative approach, while the data was collected using a survey method, namely a questionnaire and analyzed using the Structural Equation Model (SEM) - Partial Least Square (PLS) method with Smart PLS. The results of this study found that there was a significant effect of the COVID-19 pandemic on the performance of MSMEs, but the existence of innovation did not strengthen the influence of the COVID-19 pandemic on the performance of MSMEs. This indicates that many factors affect the performance of SMEs. The increased performance of MSMEs will make a better contribution to the progress of MSMEs to be able to survive in any conditions.
Pengaruh Upah Dan Lingkungan Kerja Terhadap Kinerja Karyawan Di PT Indokom Samudra Persada Novitania, Anggis; Ariningrum, Hardini; Alansori, Apip; Mulyadi, -
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 4 (2025): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i4.24962

Abstract

Employee performance is very important for the progress of a company. Wages and work environment are believed to be able to influence employee performance in achieving the set goals. The higher the wages and the good and pleasant work environment, the higher the employee's performance.This study aims to determine whether wages and work environment have a direct significant effect on employee performance. The population in this study were 30 employees at PT Indokom Samudra Persada. Data collected by questionnaire technique. The data analysis technique used is Multiple Linear Regression Analysis using the SPSS version 29 program.The results of this partial test indicate that wages have no significant effect, and work environment has a significant effect on employee performance. While the results of the simultaneous test show that wages and work environment have a significant effect on employee performance at PT Indokom Samudra Persada. 
Integration of Positive Accounting Theory and Human Resource Readiness in Facing Accounting Disruption in the Society 5.0 Era (Accounting Student Case Study 2023) Apip Alansori; Suci Amanda; Gian Qiesya Kusuma Seta; Rafa Azizah Utomo
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i3.621

Abstract

This study examines the prospects and challenges facing the accounting profession in Indonesia amidst the digital revolution, particularly in the context of Society 5.0. Accounting digitalization is understood as a holistic transformation aimed at improving the quality of life through the utilization of data and advanced technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), big data analytics, and cloud computing. The concept of Super Smart Accounting and the role of Human-Centered Accountants are the primary focus in addressing the automation of repetitive tasks. While offering efficiency, productivity, and new specialization opportunities, digitalization also poses significant challenges such as a skills gap, resistance to change, privacy and cybersecurity issues, and unequal access to digital infrastructure. Digital transformation within the framework of Society 5.0 requires comprehensive changes in accounting practices, from manual systems to automation based on smart technology. This study aims to evaluate the level of readiness of accounting students in facing technological disruption and to identify the adaptation barriers faced by prospective professionals. The method used is descriptive qualitative with a literature study approach analyzed using the Miles and Huberman model and the Positive Accounting Theory and Entity Theory frameworks. The results show that although digitization increases efficiency through Super Smart Accounting, there are major obstacles in the form of a skills gap and resistance to change. Specifically, a shift in the learning behavior of students at Malahayati University was found, with a tendency to rely on digital devices instantly, thereby risking a decline in the depth of academic understanding. In conclusion, the accounting profession of the future requires the integration of data literacy and human literacy. The implication is that universities need to reform their curricula to be more adaptive and practical skills-based in order to face the challenges of the digital world of work.
PERAN LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN PRIBADI DALAM MENGURANGI DAMPAK FOMO DAN LIFESTYLE KONSUMTIF TERHADAP MINAT PINJAMAN ONLINE PADA GENERASI MUDA Apip Alansori; Kadek Widani; Elsa Fitriandini; Hajir Warda Juliarti; Rafa Azizah Utomo; Aldino Dwi Saputra
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i2.57024

Abstract

Perkembangan teknologi digital mendorong munculnya berbagai layanan keuangan berbasis teknologi seperti pinjaman online yang memberikan kemudahan akses bagi masyarakat. Namun, kemudahan tersebut juga dapat menimbulkan risiko apabila tidak diimbangi dengan pemahaman literasi keuangan yang memadai, khususnya pada generasi muda yang rentan terpengaruh fenomena fear of missing out (FOMO) dan gaya hidup konsumtif. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman siswa mengenai literasi keuangan dan pengelolaan keuangan pribadi guna mengurangi dampak perilaku konsumtif serta meminimalkan minat penggunaan pinjaman online. Kegiatan dilaksanakan di SMA Negeri 1 Tulang Bawang Tengah dengan melibatkan 34 siswa sebagai peserta. Metode yang digunakan adalah pendidikan masyarakat melalui penyuluhan dengan pendekatan edukatif dan partisipatif yang meliputi tahap persiapan, pretest, penyampaian materi, diskusi dan tanya jawab, serta posttest sebagai evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa yang ditunjukkan oleh kenaikan nilai rata-rata dari 78,88 pada pretest menjadi 88,06 pada posttest dengan peningkatan sebesar 9,18 poin. Peningkatan tersebut menunjukkan bahwa edukasi literasi keuangan mampu membantu siswa memahami pentingnya pengelolaan keuangan secara bijak, membedakan antara kebutuhan dan keinginan, serta lebih berhati-hati dalam menggunakan layanan pinjaman online.
Pengaruh Transparansi, Akuntabilitas, Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa (Studi Kasus Pada Pekon Garut Kecamatan Semaka Kabupaten Tanggamus) Kurniawati, Ade; Muhammad Luthfi; Apip Alansori
JFAS : Journal of Finance and Accounting Studies Vol. 8 No. 1 (2026): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v8i1.10949

Abstract

Riset ini ditujukan guna menguji Pengaruh Transparansi, Akuntabilitas, Partisipasi Masyarakat Atas Penanganan Anggaran Desa pada Pekon Garut Kecamatan Semaka Kabupaten Tanggamus. Metode penghimpunan data pada riset ini ialah data primer yakni kuesioner dan pengamatan pada obyek penelitian. Cara menganalisa data yang dimanfaatkan pada kajian ini yakni Analisa Regresi Linier Berganda. Jenis tinjauan yang dipakai ialah deskriptif kuantitatif. Metode pemilihan sampel yang dipakai ialah random sampling pada jumlah sampel yakni 60 yang adalah masyarakat pekon garut. Variabel independen yang digunakan ialah Transparansi, Akuntabilitas, Partisipasi Masyarakat. Faktor terikat yang dipakai pada Penanganan Anggaran Desa. Hasil dari riset ini memperlihatkan jika faktor Transparansi Berpengaruh atas penanganan anggaran Desa, Akuntabilitas Berdampak Atas Penanganan Anggaran Desa, Sementara Partisipasi Masyarakat Tidak Berpengaruh Atas Penanganan Anggaran Desa Pekon Garut.
Co-Authors - Mulyadi Adi Prasetyo Aldino Dwi Saputra Alfiana, Nanda Ameria, Suci Anggis Novitania Anggraini, Balqis Ansah, Andre Chatarina Umbul Wahyuni Eka Sariningsih Elsa Fitriandini Enzelina, Juwita Erna Listyaningsih Fahrizal, Azli Gian Qiesya Kusuma Seta Hajir Warda Juliarti hakiki, candra Hardini Ariningrum Hayati, Nena Ibrahim, Fauzi Iing Lukman Indah Lia Puspita Jarina, - Kadek Widani Kesuma, Jusuf Puja Khanifah, Milana Khomala Riani Kurniawati, Ade Kustina, Nani Lestari Wuryanti Liando, April Luthfi, Muhamamad Maharani, Annisa Fidia Masayu Aisyah Muhammad Luthfi Muhammad Luthfi Muhammad Luthfi Mulyadi Mulyadi Mulyadi, R A Novitania, Anggis Pane, Dilla Amadea Pebrianti, Tika Rafa Azizah Utomo Rafa Azizah Utomo Rahyono Rahyono Rahyono Rahyono Sasmita, Nayla Qhoirunazli Selsa Ulandari Septiani, Eka Shomah, Muash Suci Amanda Tantri, Leana Tina Setia Wati Dewi Wijayanti, Intan Sri Yuliansyah Yuliansyah Yunanda, Rani