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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Dinamika Ekonomi dan Bisnis Empowerment : Jurnal Pengabdian Masyarakat Efektor JAE (Jurnal Akuntansi dan Ekonomi) 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.
THE ROLE OF FINANCIAL PERFORMANCE IN MEDIATION OF ENTERPRISE RISK MANAGEMENT AND CORPORATE VALUE Subagio, Indra Sukma; Saraswati, Esti
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17448

Abstract

This study aims to determine the effect of financial performance as a mediating variable between ERM and firm value. Using secondary data from all companies in the consumer goods sector for the period 2018-2020 as the research population. The variables used are ERM for independent, projected financial performance with ROA, and firm value with Tobins-Q. Based on data processing with path analysis, it is known that ERM has a positive effect on firm value. .while ERM does not significantly affect financial performance. Financial performance is able to have a positive and significant influence on firm value, but fails to mediate the relationship between ERM and firm value.
Pengembangan UMKM: Sinergi Sistem Informasi Akuntansi, Keandalan Laporan Keuangan, dan E-Commerce Saraswati, Esti; Yuliarti, Lusi; Kristianto, Giovanny Bangun
Efektor Vol 11 No 2 (2024): Efektor Vol.11 No.2 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/e.v11i2.23582

Abstract

This study aims to examine the effect of the use of accounting information systems on the development of MSMEs, evaluate the relationship between the use of accounting information systems and the reliability of financial reports, and investigate the effect of interest in adopting e-commerce on the development of MSMEs among MSME actors in North Purwokerto District. This study is associative with sampling using the Simple Random Sampling method involving a sample of 78 MSME actors who are members of a local association. Primary data were obtained through questionnaires. Data analysis techniques include descriptive statistical tests, data quality tests, and hypothesis testing. The hypothesis was tested using multiple linear regression analysis. The results of the study indicate that the use of accounting information systems and the reliability of financial reports partially do not have a significant effect on the development of MSMEs, while interest in implementing e-commerce partially has a significant effect on the development of MSMEs. Simultaneously, all independent variables have a significant effect on the dependent variable.
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.
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