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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 Jurnal Pengabdian kepada Masyarakat Nusantara COMMUNITY : Jurnal Pengabdian Kepada Masyarakat NEAR: Jurnal Pengabdian kepada Masyarakat Governors Jurnal Bakti Masyarakat Manajemen JFAS : Journal of Finance and Accounting Studies JGEN : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Alansori, Apip
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Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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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Pelaksanaan Pengadaan Barang Dan Jasa Secara Elektronik (E-Procurement) Melalui LPSE Pada Bagian PBJ Sekertariat Daerah Kota Metro Masayu Aisyah; Eka Sariningsih; Apip Alansori; Harmani Harun
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 15, No 1 (2026): Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v15i1.27815

Abstract

This study aims to empirically examine the influence of budget implementation, procurement of goods and services, internal control, human resource competency and organizational commitment funds at the end of the fiscal year in work units in the payment area of the Bandar Lampung State Treasury Service Office (KPPN). The type of research used is descriptive quantitative. The sampling method used was random sampling with a total sample of 74 who were officials involved in the fund disbursement process in the Bandar Lampung KPPN payment area. The independent variables used are Budget Planning, Budget Execution, Procurement of Goods and Services, Resources and Internal Factors. The dependent variable used is the Accumulation of APBN Funds Disbursement. The data used in this research is primary data. Retrieval tool in the form of questionnaires distributed to 74 respondents. The data analysis method used is Multiple Linear Regression. The results of this study indicate that the variables Budget Execution, and Procurement of Goods and Services, have a significant effect on the Accumulation of APBN Funds Disbursement, while the variables Budget Planning, Human Resources and Internal Factors have no significant effect on the Accumulation of APBN Funds disbursement of work units in the KPPN payment area Bandar Lampung.
Sosialisasi Tentang Pentingnya Mendorong Pertumbuhan Ekonomi Indonesia Melalui Penguatan Sektor Ekonomi Digital dan Creative Preneur Untuk Siswa/I SMK Pelita Gedong Tataan Apip Alansori; R.A Mulyadi; Anjelia Inka Pratiwi; Fitri Laelani Aryana; Fericca Maylia Andesti; Septi Mutia
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 2 (2026): Edisi Mei - Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i2.7829

Abstract

Perkembangan teknologi digital yang pesat menuntut siswa SMK untuk memiliki kemampuan adaptif, kreatif dan inovatif dalam menghadapi dunia kerja maupun membangun usaha mandiri. Kegiatan Pengabdian kepada Masyarakat ini bertujuan meningkatkan motivasi siswa pentingnya penguatan sektor ekonomi digital dan creativepreneur upaya mendorong pertumbuhan ekonomi Indonesia. Kegiatan dilaksanakan di SMK Pelita Gedongtataan pada 19 siswa kelas X Akuntansi dan Keuangan. Metode yang digunakan meliputi presentasi, diskusi dan tanya jawab dengan pendekatan kualitatif deskriptif. Hasil kegiatan menunjukkan meningkatnya motivasi dan partisipasi aktif siswa selama sosialisasi berlangsung. Selain itu, kegiatan ini menjadi sarana diskusi yang mendorong munculnya ide-ide bisnis kreatif berbasis digital. Dengan demikian, sosialisasi ekonomi digital dan creativepreneur dapat menjadi media pembelajaran yang efektif untuk meningkatkan wawasan kewirausahaan dan kesiapan siswa menghadapi era ekonomi digital.
PENGARUH KONSERVATISME AKUNTANSI DAN KEPEMILIKAN MANAJERIAL TERHADAP ASIMETRI INFORMASI PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FARMASI PERIODE 2019-2021 Apip Alansori; Nani Kustina; Nanda Alfiana
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah
Publisher : Institut Rahmaniyah Sekayu

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

Abstract

This study aims to examine the effect of accounting conservatism and managerial ownershipon information asymetry. This type of research is quantitative research. The population in this study are pharmaceutical subsector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. In this study, a purposive sampling methodwas used, namely the selection of samples with predetermined criteria. Based on the purposive sampling method,the samples obtained were 27 samples from 9 pharmaceutical sub-sector companies. The analytical method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing by processing the data using SPSS version 25. The results of this study indicate that the accounting conservatism variable has no significant effect on information asymmetry and the managerial ownership variable has a significant effect on infprmation asymmetry. As well as the results pf simultaneous testing indicate that accounting conservatism and managerial ownership variables effect information asymmetry.
PENGARUH IMPLEMENTASI MARKETPLACE DAN DIGITALISASI UMKM TERHADAP KESEJAHTERAAN PELAKU UMKM (STUDI KASUS PADA SEKTOR UMKM DI KOTA BANDAR LAMPUNG) Apip Alansori; Ruli Eko Haryanto; Angelina Faleria; Fadly Muhammad Yahya; Laili May Hanifah
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 2 (2026): Junal Ilmiah Akuntansi Rahmaniyah Vol. 9 No. 2 Juni 2026
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i2.493

Abstract

The purpose of this study is to investigate how marketplace and digitalization affect the welfare of MSMEs in Bandar Lampung City. This research uses a qualitative descriptive methodology and includes in-depth interviews, field observations, and documentation with MSME actors from various industries, including trade, services, and culinary. According to the findings, MSME actors can increase their income, expand market reach, and increase their business awareness by utilizing digital platforms such as Shopee, Tokopedia, and social media. However, the digital transformation process is still hampered by several problems such as low digital literacy, lack of training, poor infrastructure, and lack of funding. By emphasizing not only the economic aspects but also the psychological and social aspects of entrepreneurs' well-being, the study helps in the creation of digitalization strategies for MSMEs. The qualitative techniques used in this study, which provide a more complete picture of the welfare of MSME actors by describing their real experiences and perspectives during the digital transition process, are what make them innovative. Keywords: MSMEs, digitalization, marketplace, welfare, qualitative research
PENGARUH FAKTOR PSIKOLOGIS, KONSEP TRI KAYA PARISUDHA DAN PEMAHAMAN AKUNTANSI TERHADAP PENGELOLAAN KEUANGAN MAHASISWA (STUDI KASUS PADA MAHASISWA PRODI AKUNTANSI UNIVERSITAS MALAHAYATI) Apip Alansori; Candra Hakiki; Ade Kurniawati
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.
PENGARUH COVID-19 TERHADAP KINERJA UMKM DIMODERASI INOVASI PADA UMKM DI BANDAR LAMPUNG Erna Listyaningsih; Eka Sariningsih; Apip Alansori
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.
KONTRIBUSI FINANCIAL TECHNOLOGY PEER-TO-PEER LENDING SEBAGAI PERMODALAN DIGITAL UNTUK MEMBANTU PEMBIAYAAN PETANI DALAM MENINGKATKAN PRODUKTIVITAS USAHA TANI Jhon Eferedy; Apip Alansori; Kadek Widani; Dicky Fardiansyah Nugroho; Neshwa Eka Ramadona
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 9 No 2 (2026): Junal Ilmiah Akuntansi Rahmaniyah Vol. 9 No. 2 Juni 2026
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v9i2.495

Abstract

This study examines the role of Fintech peer-to-peer (P2P) lending as an alternative source of digital financing for farmers facing agricultural funding challenges due to declining productivity, particularly in West Lampung Regency affected by the El Niño phenomenon. A qualitative descriptive approach was employed through literature and document analysis, supported by primary data collected from direct interviews with local farmers. The data were obtained from scientific publications, official documents, and interview results, then analyzed using a narrative approach. The findings indicate that limited access to conventional financial institutions makes it difficult for farmers to secure capital after crop failure. Fintech P2P lending offers a faster, more flexible, and collateral-free financing option; however, its adoption remains limited because of low digital literacy and concerns about data security. The study is limited by the small number of participants, which may not fully represent farmers across Lampung. It contributes to the fields of digital agriculture, financial inclusion, and agricultural technology while providing insights for local governments, OJK, and Fintech providers in developing farmer education programs. Its novelty lies in linking climate change impacts with technology-based digital financing in a local agricultural context.
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA PERUSAHAAN Apip Alansori; Muhammad Luthfi
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v5i2.227

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas (current ratio), dan solvabilitas (debt to total assets ratio dan debt to equity ratio) terhadap Kinerja Perusahaan ROA dan ROE (Return on Asset dan Return on Equity) baik secara simultan maupun parsial pada perusahaan manufaktur. perusahaan yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian asosiatif yang bertujuan untuk menjelaskan hubungan antara dua variabel atau lebih melalui pengujian hipotesis. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 34 perusahaan. Data yang telah terkumpul diolah dengan uji asumsi klasik sebelum dilakukan uji hipotesis. Untuk menguji hipotesis yang diajukan dalam penelitian ini digunakan analisis regresi berganda. Hasil penelitian secara simultan dengan menggunakan uji F menunjukkan bahwa ketiga variabel bebas berpengaruh signifikan terhadap kinerja perusahaan (ROA dan ROE). Hasil penelitian secara parsial menggunakan uji t menunjukkan bahwa likuiditas (current ratio) dan ROE tidak berpengaruh signifikan positif terhadap ROA. Sedangkan solvabilitas (debt to total assets ratio dan debt to equity ratio) berpengaruh signifikan terhadap ROE.
Pengaruh Total Quality Management, teknologi dan budaya organisasi terhadap kinerja manajerial Apip Alansori; Erna Listyaningsih; Yuliansyah Yuliansyah; Iing Lukman; Eka Sariningsih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 2 No 2 (2021): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i2.204

Abstract

Purpose: To find out how much influence the managerial performance has in managing MSMEs and how capable it is in implementing Total Quality Management, technology and organizational culture in increasing MSMEs income. Research methodology: This research is a qualitative research with a case study approach. The data survey method used was research using probability sampling, Partial Least Square (PLS), Average Variance Extracted (AVE, Coefficient of Determination and Path Coefficient Test and Banana Chips MSME on Street Pagar Alam Bandar Lampung. Results: Total Quality Management, technology, and organizational culture simultaneously have a significant influence on managerial performance. Limitations: Time and number of research samples. Contribution: In the MSMEs environment, the natural fence road in Bandar Lampung and local government related to MSMEs Keywords: Total Quality Management, Technology, Organizational culture, Managerial performance, MSMEs
PENINGKATAN LITERASI KEUANGAN SEBAGAI UPAYA PENCEGAHAN PERUNDUNGAN FINANSIAL DI SMAN 1 TULANG BAWANG TENGAH Azli Fahrizal; Apip Alansori; Neshwa Eka Ramadona; Rina Agustina; Anastasya Salwa Sabrina; Almazyia Olviani; Riski Adi Saputra
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 5 (2026): Vol. 7 No. 5 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i5.59294

Abstract

Perundungan di sekolah masih menjadi masalah besar yang dapat memengaruhi kondisi sosial dan psikologis siswa. Perundungan finansial, yaitu ejekan atau diskriminasi karena keadaan keuangan seseorang, adalah salah satu bentuk perundungan yang mulai muncul di kalangan remaja. Sebagai upaya preventif untuk mencegah siswa menjadi perundungan keuangan di sekolah, kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan keuangan siswa. Kegiatan ini menggunakan instruksi, permainan interaktif, dan simulasi pengelolaan keuangan sederhana. Dengan bantuan guru dan tim pengabdian masyarakat, kegiatan ini dilakukan kepada siswa SMAN 1 Tulang Bawang Tengah. Hasil kegiatan menunjukkan bahwa siswa lebih memahami pentingnya literasi keuangan, mengelola uang saku, dan saling menghargai terlepas dari situasi ekonomi. Diharapkan bahwa program ini akan membantu siswa menjadi lebih cerdas dalam pengelolaan keuangan mereka dan menciptakan lingkungan sekolah yang lebih inklusif dan bebas dari perlindungan keuangan.
Co-Authors - Mulyadi - Mulyadi Ade Kurniawati Adi Prasetyo Afrilisis Safitri Aldino Dwi Saputra Alfiana, Nanda Almazyia Olviani Alpinka Barsah Amalia Indah Permata Sari Amanda Lira Aswara Amel Aprilia Dini Anastasya Salwa Sabrina Angelina Faleria Anggis Novitania Anggis Novitania Anjelia Inka Pratiwi Annisa Fidia Maharani Ansah, Andre Aura Salsa Bella Syahrini Azli Fahrizal Balqis Anggraini Candra Hakiki Chatarina Umbul Wahyuni Desril Ramadon Dicky Fardiansyah Nugroho Eferedy, Jhon Eka Sariningsih Eka Sariningsih Elsa Fitriandini Erna Listyaningsih Fadly Muhammad Yahya Fahrizal, Azli Fericca Maylia Andesti Fitri Laelani Aryana Gian Qiesya Kusuma Seta Hajir Warda Juliarti Hajriansyah Hajriansyah hakiki, candra Hani Safitri Hardini Ariningrum Hardini Ariningrum Harmani Harun Hayati, Nena Ibrahim, Fauzi Iing Lukman Indah Lia Puspita Jarina, - Juwita Enzelina Kadek Widani Kesuma, Jusuf Puja Khomala Riani Kurniawati, Ade Kustina, Nani Laili May Hanifah Lestari Wuryanti Liando, April Luthfi, Muhamamad Masayu Aisyah Melti Tri Diana Milana Khanifah Muhammad Luthfi Muhammad Luthfi Muhammad Luthfi Mulyadi Mulyadi Mulyadi, R A Nanda Alfiana Nani Kustina Nayla Qhoirunazli Sasmita Neshwa Eka Ramadona Nia Aziza Naim Okta Setia Indra Pradja Okta Setia Indra Pradja Pane, Dilla Amadea R.A Mulyadi Rafa Azizah Utomo Rafa Azizah Utomo Rahmah Nur Asyaroh Rahyono Rahyono Rahyono Rahyono Rani Yunanda Rina Agustina Riski Adi Saputra Ruli Eko Haryanto Selsa Ulandari Septi Mutia Septiani, Eka Shomah, Muash Siti Aulia Sari Suci Amanda Suci Ameria Tantri, Leana Tika Pebrianti Tina Setia Wati Dewi Wijayanti, Intan Sri Yuliansyah Yuliansyah