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All Journal JAM JURNAL RELASI STIE MANDALA JEMBER Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Inovasi Bisnis (Inovbiz) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi At-Tadbir : jurnal ilmiah manajemen Jurnal Analisa Akuntansi dan Perpajakan International Journal of Economics, Business and Accounting Research (IJEBAR) JEKPEND Jurnal Ekonomi dan Pendidikan Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan dan Bisnis Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Proceeding International Applied Business and Engineering Conference Socius: Social Sciences Research Journal Relasi : Jurnal Ekonomi
Suharyono, Suharyono
Politeknik Negeri Bengkalis
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Dampak Accounting Clinic Dalam Memproses Journal Entry S, Suharyono
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 1 (2024): Agustus
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13523703

Abstract

This study compares the test results before and after the accounting clinic was carried out. This study will prove whether the accounting clinic that has been attended by students can improve student competence in facing the certification exam. The population in this study were all first semester students of the D4 Public Finance Accounting Study Program Bengkalis State Polytechnic. The number of first semester students is 62 people. The entire population will be the object of this study. Based on the results of the clinical evaluation of accounting for group A, the average score showed a significant increase from the previous 85 to 92 or an increase of 7%. However, despite the increase in average scores, the pass rate has shown encouraging results. Of the 31 students in group A who attended the accounting clinic, only 4 failed. Whereas before attending the accounting clinic there were 8 students who failed. For the evaluation of the implementation of accounting clinics in group B, the average score increased from 83 to 91 or an increase of 8.7%. Meanwhile, the graduation rate achieved shows encouraging results. Of the 31 students who took the test, 24 people passed or were competent. While the number of students who failed as many as 7 people, decreased from the previous 12 students.
Penerapan Software Akuntansi SI APIK Pada UMKM Dapur Lisma S, Suharyono
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 11 (2025): June, 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16478898

Abstract

MSMEs play a strategic role in supporting the national economy, yet many business owners still do not prepare systematic financial statements. One such enterprise is Dapur Lisma, a home-based culinary business located in Bagan Melibur Village, Kepulauan Meranti, which had no formal financial recording or use of accounting software. This study aims to implement the SI APIK accounting application at Dapur Lisma and analyze its impact on financial reporting practices. The method used is a case study with a qualitative descriptive approach. Data were collected through observation, interviews, and documentation from March to November 2024. The results indicate that after implementing SI APIK, Dapur Lisma began recording daily transactions, separating personal and business finances, and producing basic financial reports. The application helped improve the owner's understanding of cash flow, costs, and net income, although further assistance is needed in account classification and transaction documentation. The study recommends simplification of the application features to be more user-friendly for beginner MSMEs.
Digitalisasi Pencatatan Keuangan UMKM OO Trans melalui Penerapan MYOB Accounting S, Suharyono
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 12 (2025): July 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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

Abstract

Digital transformation in financial recordkeeping has become an urgent necessity for Micro, Small, and Medium Enterprises (MSMEs), particularly in the transportation sector which involves high transaction intensity. This study aims to analyze the implementation of MYOB (Mind Your Own Business) accounting software in OO Trans, an MSME operating in the transportation services sector. Prior to digitalization, financial records were maintained manually using Microsoft Excel, which tended to be inefficient and lacked integration. Employing a descriptive-qualitative method, this research collected data through observation, interviews, documentation, and financial data analysis for the year 2024. The results show that the adoption of MYOB significantly improved the accuracy and efficiency of financial recording. In 2024, OO Trans recorded a total revenue of IDR 82,013,000 and fuel (BBM) expenses totaling IDR 46,405,000. The average monthly revenue was IDR 6,834,417, while the average monthly fuel expense was IDR 3,867,083. Through the MYOB system, the MSME was able to generate real-time income statements and facilitate business performance analysis. Furthermore, digital financial records enhance transparency, accountability, and open up access to financing opportunities.
Optimalisasi Sistem Pencatatan Keuangan Berbasis SIA pada OK Futsal S, Suharyono
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 9 (2025): Vol. 2. No. 9, April 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16568095

Abstract

Digital transformation in financial management has become an urgent necessity for small business actors, including sports service enterprises such as OK Futsal. This study aims to analyze the implementation of an Accounting Information System (AIS) in optimizing financial reporting at OK Futsal, located in Bagan Melibur Village, Kepulauan Meranti Regency. The research employs a descriptive qualitative approach, with data collected through interviews, observations, and documentation during the 2024 mentoring period. The results indicate that the application-based AIS has facilitated the preparation of financial reports in a more systematic and accurate manner and has served as a reliable basis for business decision-making. The implementation of AIS has also enhanced the business owner's understanding of the importance of transaction recording, transparency, and financial accountability. This study makes a practical contribution to strengthening the managerial capacity of MSMEs and serves as a reference for similar business actors in managing finances in a modern and efficient way. 
Penerapan Green Budgeting: Strategi Pemerintah Daerah untuk Pembangunan Berkelanjutan S, Suharyono
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 9 (2025): Vol. 2. No. 9, April 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16478638

Abstract

Environmental sustainability issues are increasingly becoming a major concern in regional fiscal policy. This study aims to analyze the implementation of green budgeting in the 2025 Bengkalis Regency Regional Budget (APBD), focusing on the extent to which regional programs and activities support the principles of environmental sustainability. The study uses a qualitative approach with a descriptive-analytical type, through documentation studies, interviews, and observations. The analysis was conducted using the green tagging method to classify regional spending into three categories: green, gray, and red. The results show that of the total APBD of Rp 3,217,264,617,959, only around Rp 122 billion (3.79%) can be classified in terms of its impact on the environment. The green budget allocation of Rp 12.5 billion (0.73%) covers mangrove conservation programs, community-based waste management, pollution control, and environmental education. Meanwhile, the neutral budget of Rp 24.5 billion (1.44%) and the red budget of Rp 85 billion (2.64%) reflect activities that have the potential to cause negative impacts on the environment if not accompanied by mitigation. These findings indicate that despite initial awareness of environmental issues, the implementation of green budgeting in Bengkalis Regency is still in its early stages and requires strengthening of regulations and institutions, as well as increasing the proportion of green budgets in the future. 
Financial Ratio Analysis as a Tool for Measuring the Performance of the Pekanbaru City Regional Budget (APBD) Suharyono S
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 5 (2025): December 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18447036

Abstract

Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) is a crucial component in financing regional expenditures. A decline in PAD and the performance of local governments has a significant impact on the financial performance of the Pekanbaru City Government. This study aims to analyze the financial performance of the Pekanbaru City Government based on fiscal decentralization, regional financial independence, efficiency, effectiveness, and expenditure harmony ratios. The financial ratios employed in this study include the fiscal decentralization ratio, regional dependency ratio, efficiency ratio, effectiveness ratio, and harmony ratio. This research adopts a qualitative approach using a descriptive method. The data consist of primary data obtained through interviews and secondary data in the form of financial statements of the Pekanbaru City Government. Data analysis was conducted using the interactive analysis model developed by Miles and Huberman. The results indicate that the financial performance of the Pekanbaru City Government, as measured by the fiscal decentralization ratio, is categorized as fairly good. The efficiency ratio shows a very efficient level, while the effectiveness ratio reflects performance that has not yet reached an effective level. Furthermore, the calculation of the regional financial independence ratio indicates that the dependency level of the Pekanbaru City Government is relatively low and falls within a consultative relationship pattern. However, operational expenditure still dominates compared to capital expenditure, resulting in less optimal provision of facilities and infrastructure to support improvements in public welfare and the quality of public services.
Co-Authors Aras Perma DWI ASTUTI Eko Darmawan Lidya Wati Marhadi Sastra Mujiono Mujiono Mule, Yurika Ariati Nana, Devita Mardalena Naya Jesika Ananda Nazrantika Sunarto Rosmida, Rosmida Teguh Widodo Yurika Mule