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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Dinamika Ekonomi dan Bisnis Empowerment : Jurnal Pengabdian Masyarakat Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal EK dan BI Jurnal Abdimas Ekonomi dan Bisnis Jurnal Applied Research in Management and Business Jurnal Ekonomika Dan Bisnis J-LEE - Journal of Law, English, and Economics Dedikasi: Jurnal Pengabdian Kepada Masyarakat SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT Smart Dedication: Jurnal Pengabdian Masyarakat Cahaya Pengabdian
saraswati, esti
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Peranan Sistem Informasi Akuntansi terhadap Perkembangan Usaha Mikro, Kecil, dan Menengah “Rumah Kreatif BUMN” Purbalingga Saraswati, Esti; Rizqiyah, Riza; Randikaparsa, Irawan
Empowerment Vol. 4 No. 01 (2021): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v4i01.4044

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) digambarkan sebagai sektor yang mempunyai peranan yang sangat penting dalam pembangunan di Indonesia. Pada Usaha Mikro, Kecil, dan Menengah (UMKM) perlu dilakukan pemberdayaan dan dikembangkan secara terus menerus dengan berusaha mengurangi kendala yang dialami Usaha Mikro, Kecil, dan Menengah (UMKM), sehingga mampu memberi kontribusi lebih maksimal terhadap peningkatan kesejahteraan masyarakat. Mayoritas permasalahan yang dialami oleh pelaku UMKM adalah belum dapat memisahkan antara catatan keuangan pribadi dan bisnis dan masih rendahnya pemahaman akan analisis laporan keuangan sehingga dibutuhkan keterampilan akuntansi untuk mengatasi hal tersebut.  Peranan Sistem Informasi Akuntansi untuk usaha kecil menengah (UKM) tidak jauh berbeda dengan yang sudah diaplikasikan pada perusahaan – perusahaan besar. Peranan Sistem Informasi Akuntansi bisa dijadikan dasar untuk pengambilan keputusan yang bisa diandalkan dalam kegiatan Usaha Mikro, Kecil, dan Menengah (UMKM). Penerapan Sistem Informasi Akuntansi memudahkan pelaku bisnis dalam pengambilan keputusan pengembangan pasar, penetapan harga, penyusunan laporan keuangan sesuai standar akuntansi, dan lain sebagainya. Dengan tersedianya pencatatan keuangan yang sesuai dan dilandasi penerapan sistem informasi akuntansi dapat memudahkan para pelaku UMKM untuk mengakses pembiayaan baik yang bersumber dari pemerintah maupun pihak kreditur (Bank) untuk perkembangan bisnisnya. Tujuan pengabdian kepada masyarakat ini untuk memberikan pengetahuan dasar mengenai sistem informasi akuntansi agar manajemen keuangan para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) semakin baik.
TRANSFORMASI PEMBUKUAN TRANSAKSI AKUNTANSI BAGI UMKM DENGAN APLIKASI BERBASIS SISTEM INFORMASI Saraswati, Esti; Yuliarti, Lusi; Kristianto, Giovanny Bangun
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2024)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v4i1.1620

Abstract

MSMEs are currently one of the mushrooming businesses in Indonesia with increasingly rapid business development because it has increased National GRDP, so it is important for this development to be supported by increasingly complete financial aspects. In terms of financial recording, this is the main problem which is always a burdensome problem due to the lack of competence of MSME activists. Apart from financial problems, marketing activities are also another problem that is no less important. This problem is also faced by this community service partner, namely Aspikmas, South Purwokerto District. The use of digital technology is one solution that can alleviate MSME problems in the financial sector, because digital technology can make it easier to prepare financial reports easily, concisely and precisely. The existence of applications provided by the government, such as Lamriko, Siapik and Buku Warung, will overcome problems in terms of recording and bookkeeping. Complete and informative bookkeeping will be useful for banking capital needs, knowing financial performance both profit and loss and business strategies for MSMEs for the next period.
ANALISIS FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI PERIODE 2019-2023 Septiani, Andini; Nurmansyah, Agung; Saraswati, Esti
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 7 No 2 (2024)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v7i2.1600

Abstract

The purpose of this study is to determine and investigate how tax planning, tax avoidance, deferred tax expense, business strategy, and leverage affect the management of earnings in insurance firms that are listed on the BEI between 2019 and 2023. Purposive sampling was used to choose the research sample, yielding 17 sample companies. Secondary data, which was gathered from www.idx.co.id and the businesses' official websites, is the sort of data that was used. Multiple regression analysis is the analysis technique used, and SPSS software is used for this purpose. The findings demonstrate that deferred tax expense variables and tax planning have a favorable and noteworthy impact on earnings management. On the other hand, company strategy, tax evasion, and leverage factors have a negative and substantial impact on earnings management.
PENGUATAN DAYA SAING UMKM: MEMBANGUN LANDASAN KEUANGAN YANG STABIL MELALUI SISTEM INFORMASI AKUNTANSI Saraswati, Esti; Yuliarti, Lusi; Kristianto, Giovanny Bangun
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2025)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v5i1.2859

Abstract

This community service program aimed to enhance MSMEs' competitiveness through improved financial management by providing training on the Accounting Information System (AIS). The program involved 20 MSME business participants from the Banyumas Regency Micro, Small, and Medium Entrepreneurs Association (ASPIKMAS) in North Purwokerto. The goal was to increase financial literacy and facilitate the use of AIS for better financial record-keeping and reporting. The implementation included interactive workshops and ongoing mentoring. Evaluation results indicated a significant improvement, with participants' financial literacy rising from 40% in the pre-test to 85% in the post-test. Challenges encountered included low technological literacy and limited access to devices. However, continuous mentoring and strong partner support helped mitigate these issues. The program’s significance lies in its contribution to strengthening MSMEs' financial foundations and enhancing their capacity for digital financial management, ultimately boosting their competitiveness in the marketplace.
Literasi Digital Akuntansi: Menyiapkan Siswa SMK sebagai Talenta Muda di Era Artificial Intelligence Kristianto, Giovanny; Saraswati, Esti; Istiningrum, Farida
Cahaya Pengabdian Vol. 2 No. 1 (2025): Juni 2025
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/cp.v2i1.170

Abstract

The advancement of digital technology and artificial intelligence (AI) has significantly transformed the landscape of the accounting profession, demanding new skill sets from vocational education graduates, including vocational high school (SMK) students. This Community Service Program aims to enhance the digital literacy of students at SMK Al Fatah Banjarnegara through outreach and training on digitalization and the application of AI in accounting. The methods employed include interactive seminars, group discussions, and the introduction of digital accounting software. The outcomes of the program indicate an improved understanding among students regarding the concept of digitalization, as well as a growing interest in exploring technology-based accounting more deeply. This initiative serves as an initial step in bridging the gap between the vocational school curriculum and industry demands, while also fostering a vocational learning ecosystem that is responsive to digital transformation. It is expected that this program will continue through technical training, module development, and curricular collaboration between universities and vocational schools
Pengaruh Pengalaman, Tekanan Ketaatan, Independensi, dan Self Efficacy Terhadap Audit Judgement Hapsari, Atiqatul Ulya; Saraswati, Esti; Kristianto, Giovanny Bangun
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2040

Abstract

Auditor dalam membuat keputusan dan mengeluarkan opini atas informasi maupun bukti yang telah diperoleh memerlukan audit judgement. Ketepatan auditor dalam mengeluarkan audit judgement perlu dioptimalkan dengan mencermati aspek yang dapat mempengaruhi audit judgement. Penelitian ini bertujuan untuk mengetahui adanya pengaruh dari pengalaman, tekanan ketaatan, independensi, dan self efficacy terhadap audit judgement. Penelitian ini merupakan termasuk kategori kuantitatif dengan populasinya adalah auditor yang telah bekerja di KAP wilayah Jawa Barat. Jumlah responden sebanyak 110 dari KAP wilayah Jawa Barat yang terdaftar di Direktori IAPI tahun 2023. Nantinya pada proses penyusunan penelitian ini akan digunakan snowball sampling sebagai teknik pengambilan sampel. Sementara itu, untuk teknik analisis data yang peneliti gunakan adalah analisis regresi linier berganda. Berdasarkan hasil analisis yang telah dilakukan menggunakan alat bantu SPSS versi 25, didapatkan hasil variabel pengalaman, independensi, dan self efficacy memiliki pengaruh kearah positif terhadap audit judgement. Variabel tekanan ketaatan tidak mempunyai pengaruh terhadap audit judgement. Sedangkan empat variabel tersebut secara simultan memiliki pengaruh terhadap audit judgement.
Simulasi Interaktif Pencatatan Akuntansi: Upaya Peningkatan Literasi Finansial Pelajar SMK Saraswati, Esti; Yuliarti, Lusi
Smart Dedication: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2025): Smart Dedication: Jurnal Pengabdian Masyarakat
Publisher : SMART SCIENTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70427/smartdedication.v2i2.199

Abstract

Peningkatan literasi finansial pada siswa vokasional menjadi kebutuhan mendesak dalam menghadapi era ekonomi digital dan persiapan memasuki dunia kerja. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman siswa kelas XII SMK terhadap pencatatan akuntansi dasar melalui metode simulasi interaktif. Kegiatan dilaksanakan di SMK Swagaya 1 Purwokerto dengan melibatkan 70 siswa kelas XII Program Keahlian Akuntansi dan Keuangan Lembaga (AKL). Metode yang digunakan meliputi penyampaian materi, praktik simulasi pencatatan transaksi, penyusunan laporan keuangan sederhana, dan refleksi. Evaluasi dilakukan melalui pre-test, post-test, observasi partisipatif, dan penugasan rencana keuangan pribadi. Hasil menunjukkan peningkatan rata-rata skor post-test sebesar 31,2%, dengan 85,7% siswa mampu menyusun laporan akuntansi sederhana secara tepat. Kegiatan ini juga memunculkan perubahan positif dalam sikap siswa terhadap pentingnya pencatatan keuangan. Metode pengabdian berbasis simulasi terbukti efektif meningkatkan pemahaman dan keterampilan akuntansi dasar serta kesiapan karir siswa SMK. Program ini dapat dikembangkan lebih lanjut menjadi modul pembelajaran digital atau kurikulum literasi keuangan terintegrasi
PENGARUH UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE GOVERNANCE PADA INDUSTRI PERBANKAN DI INDONESIA: Corporate Governance, Nilai Perusahaan, Ukuran Perusahaan Nurmansyah, Agung; Kristianto, Giovanny Bangun; Saraswati, Esti
Applied Research in Management and Business Vol. 3 No. 1 (2023): Juni 2023
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v3i1.134

Abstract

Penelitian bertujuan untuk uji pengaruh ukuran perusahan pada nilai perusahaan dengan Corporate Governance. Variabel bebas dalam penelitian ini adalah Ukuran Perusahaan, dan variabel terikatnya adalah Nilai Perusahaan dan Corporate Governance. Obyek dalam penelitian ini merupakan industri perbankan yang sudah terdaftar pada BEI pada tahun 2013 – 2017. Penentuan sampel dengan purposive sampling pada berbankan yang masuk dalam kategori buku 3 dan 4. Sejumlah kuesioner yang memenuhi kriteria sebanyak 52. Penelitian ini menggunakan analisa jalur (Path Analysis) untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa Ukuran Perusahaan berpengaruh positif terhadap Corporate Governance dan Nilai Perusahaan, Corporate Governance berdampak negatif terhadap Nilai Perusahaan. Sedangkan Ukuran Perusahaan berdampak terhadap Nilai Perusahaan melalui Corporate Governance.
DUKUNGAN MANAJEMEN DAN INFRASTRUKTUR TEKNOLOGI SEBAGAI FAKTOR PENENTU PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA UMKM Saraswati, Esti; Yuliarti, Lusi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3044

Abstract

Introduction: This research investigates the role of management support and technological infrastructure in influencing the usage of Accounting Information Systems (AIS) among micro, small, and medium enterprises (MSMEs) in South Purwokerto District. Methods: Using a quantitative approach, the study employs multiple linear regression analysis with using SPSS software, based on data collected from 150 MSME respondents. Results: The results reveal that technological infrastructure significantly affects AIS usage positively, while management support does not exert a significant partial influence. These findings suggest that the availability and quality of technological resources such as hardware, software, and internet connectivity play a critical role in supporting digital system implementation. On the other hand, managerial involvement alone may not be sufficient to increase AIS adoption if not supported by technical readiness. This supports the Technology Acceptance Model (TAM), particularly the perceived ease of use, which is shaped by infrastructure adequacy. The implication of this study emphasizes the need for MSME stakeholders to improve their digital literacy and infrastructure to optimize AIS utilization. Moreover, adaptive leadership and policy strategies are necessary to support successful digital transformation within the MSME sector. Keywords: accounting information
INDUSTRIALIZATION OF WHITE OYSTER MUSHROOM CULTIVATION (PLEUROTUS OSTREATUS) AS A STRATEGIC SOLUTION TO ADDRESS STUNTING IN WINDUAJI VILLAGE, PAGUYANGAN DISTRICT, BREBES REGENCY Yunida Triana, Noor; Saraswati, Esti; Wirakhmi, Ikit Netra; Ningrum, Ema Wahyu; Lestari, Sri; Ratnaningtyas, Nuniek Ina; Wati, Erna Kusuma
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2500

Abstract

Stunting is a chronic malnutrition problem caused by inadequate nutritional intake over an extended period. Winduaji Village is classified as an area of extreme poverty with a high prevalence of stunting determinants. There is a need for information dissemination on stunting. The methods used include education on stunting, parenting practices, positive coping, behavioral change communication, and training on creating food products from processed mushrooms, dry cakes, wet cakes, and business management. The target audience consists of 21 community health cadres from Rumah Desa Sehat (RDS) and 60 families in extreme poverty. The goal of the activity is to improve the skills of RDS cadres in assisting impoverished families and to increase their knowledge about stunting prevention efforts, as well as to enhance their ability to develop businesses using processed oyster mushrooms. This activity is part of the Kosabangsa program by DRTPM Ristek Dikti in 2024, conducted from September to November 2024 in Winduaji Village, Paguyangan District, Brebes Regency. The results show an increase in RDS cadres’ knowledge of stunting, behavior change communication, and business management. Families in extreme poverty gained understanding of stunting prevention measures and became able to practice making supplementary foods from processed oyster mushrooms, dry cakes, and wet cakes. An evaluation of this activity needs to monitor the outcomes to ensure the Kosabangsa program positively impacts impoverished communities with stunted children.
Co-Authors Agung Nurmansyah Astuti, Mei Wiji Bangun Kristianto, Giovanny Hapsari, Atiqatul Ulya Indra Sukma Subagio Istiningrum, Farida Kristianto, Giovanny Kristianto, Giovanny Bangun Ningrum, Ema Wahyu Nuniek Ina Ratnaningtyas Putri, Maharani Kusuma Randikaparsa, Irawan Rizqiyah, Riza Septiani, Andini Sri Lestari Wirakhmi, Ikit Netra Yuliarti, Lusi Yunida Triana, Noor