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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Fokus Ekonomi Medikonis Realible Accounting Journal Fokus Abdimas Perwira Journal of Community Development (PJCD)
Ainiyah, Ghonimah Zumroatun
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Dorong Pelaku UMKM Maju Dengan Pelatihan Pembukuan Keuangan di Desa Cendana Kec. Banjarnegara Kab. Banjarnegara Ainiyah, Ghonimah Zumroatun; Supriatin, Dyah
Perwira Journal of Community Development Vol 4 No 1 (2024)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v4i1.263

Abstract

Pelaku usaha kecil di Desa Cendana, Kec. Banjarnegara, Kab. Banjarnegara masih menganggap remeh pembukuan serta tidak adanya pemisahan antara harta usahanya. Sebagian besar masyarakat yang berada di Desa Cendana merupakan pelaku UMKM, diantaranya adalah UMKM sale pisang madu, UMKM combro kering, UMKM Tempe Kedelai, UMKM Olahan Tempe Kedelai dan UMKM olahan durian. Tujuan dari kegiatan pelaksanaan Pengabdian Kepada Masyarakat (PKM) pada pelatihan pembukuan keuangan sderhana bagi pelaku UMKM adalah mampu membuat pembukuan sendiri agar sistematis dan tertib dalam melakukan pencatatan keuangan sehingga terukur pemasukan, pengeluaran serta keutungan yang diperoleh serta mengetahui perkembangan usahanya. Berdasarkan ilustrasi di atas, pelaku UMKM membutuhkan pemahaman dan praktik tentang pentingnya pencatatan/pembukuan laporan keuangan sederhana untuk UMKM yang dapat mendukung kegiatan bisnis sehingga usaha bisnisnya mereka dapat lebih berkembang di masa yang akan datang. Hasil yang diperoleh dari kegiatan ini adalah dapat meningkatkan pengetahuan dan keterampilan dalam menjalankan usahanya melalui pembukuan/pencatatan sederhana yang mudah diaplikasikan sehingga meningkatkan motivasi dalam bekerja.
PELATIHAN PUBLIC SPEAKING DAN NEGOSIASI BISNIS BAGI PEMUDA KELUARGA PT MITRA KARYA TRI UTAMA PURBALINGGA Dyah Supriatin; Pratiwi, Agustin Riyan; Amelia, Shella Rizky; Ainiyah, Ghonimah Zumroatun; Mar'ah, Dyah Awaliyah
Perwira Journal of Community Development Vol 4 No 2 (2024)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v4i2.327

Abstract

Bahasa adalah sebagai salah satu alat komunikasi yang dapat mengekspresikan berbagai perasaan. Ketidakterampilan seseorang dalam berkomunikasi dapat menyebabkan kesulitan ketika harus tampil didepan orang lain. Bagi seseorang yang memiliki rasa  takut  untuk berbicara didepan orang lain, akan muncul rasa  kurang percaya diri dan khawatir sehingga dapat menggangu konsentrasi. Tujuan pengabdian ini adalah memberikan pelatihan untuk menunjang keterampilan berbicara di depan umum sehingga peserta bisa melakukan negosiasi bisnis guna menunjang usaha wirausaha para pemuda  keluarga dari karyawan PT Mitra Karya Tri Utama (Sampoerna Rokok) di Kabupaten Purbalingga. Metode yang digunakan adalah dengan  metode pendampingan praktek langsung, pelatihan dilaksanakan pada tanggal 29 April 2024 dan dihadiri sebnyak 50 peserta. Berdasarkan hasil evaluasi diperoleh bahwa hasilnya sangat positif, para peserta sangat antusias selama pelatihan   dan menunjukkan bahwa mereka sangat tertarik sehingga diharapkan pelatihan ini dapat menunjang keterampilan mereka dalam public speaking guna mendukung negosiasi dalam bisnis wirausaha yang dijalankan.
STRATEGI PENGUATAN UMKM BERBASIS EDUKASI AKUNTANSI DAN PENGELOLAAN KEUANGAN MODERN DI DESA BANJARANYAR KECAMATAN SOKARAJA Ainiyah, Ghonimah Zumroatun; Supriatin, Dyah; Ferika, Sania
Fokus ABDIMAS Vol 4, No 2: Oktober 2025
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.v4i2.1601

Abstract

This community service activity aims to improve the ability of Micro, Small, and Medium Enterprises (MSMEs) to prepare simple financial reports as an effort to strengthen business management. Many MSMEs do not yet understand the importance of recording transactions and structured financial reports, making it difficult to assess their business performance. Through training and mentoring activities held in Banjaranyar Village, Sokaraja District, participants were trained to prepare profit and loss reports, balance sheets, and cash flow statements using simple methods. The results of the activity showed a significant increase in the participants' understanding and skills; most were able to separate personal and business finances and prepare independent financial reports. This activity has had a positive impact on the professionalism of MSME financial management and is expected to encourage sustainable economic growth in the community.Keywords: msmes, accounting education, modern financial management, financial literacy, economic empowerment
The GOOD COOPERATIVE GOVERNANCE ANALYSIS FOR FRAUD PREVENTION IN COOPERATIVE FINANCIAL REPORTING PROCESSES Nurul Handayani; Ainiyah, Ghonimah Zumroatun
Realible Accounting Journal Vol. 5 No. 2 (2026): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v5i2.1326

Abstract

This study aims to analyze the effect of the implementation of transparency and accountability as a form of fraud prevention in the preparation of financial reports at KSP Berkah Sesama Jatim, Sidoarjo Branch. The research method uses a qualitative case study approach. Data collection was conducted through interviews and documentation, analysis refers to the theory of Miles & Huberman. The results of the study indicate that the implementation of transparency in the preparation of financial reports has been implemented. The evidence is that financial reports can be accessed as needed and can be tracked in real time in the Core Banking System. The Annual Members Meeting (RAT) is also held routinely every year. The application of the principle of accountability in the preparation of financial reports has also been implemented. Only improvements are needed in the documentation of corrections and evaluations. Overall, both principles of GCG have been implemented and proven to have a direct impact on fraud prevention in the preparation of financial reports at KSP Berkah Sesama Jatim, Sidoarjo Branch. To minimize the risk of fraud as much as possible, the Cooperative is advised to strengthen the implementation of GCG, provide HR training, and conduct external audits with KAP.
Analysis of the Use of Artificial Intelligence in the Accounting Profession Febrianti, Arizqi; Rudianti, Walid; Purbandary, Yenny; Ainiyah, Ghonimah Zumroatun; Permatasari, Kartika Dewi
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol. 21 No. 1 (2026): June 2026
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.21.1.193-198

Abstract

This study analyzes the use of Artificial Intelligence (AI) in the accounting profession in Banjarnegara Regency, Central Java. Using a qualitative approach, the research focuses on accounting students' perceptions of AI, the challenges and opportunities of integrating AI into accounting, and its impact on the performance of accounting practitioners. Data collection was conducted through in-depth interviews with three accounting students and two accounting practitioners, supplemented by documentation. The findings of the study indicate that: (1) Accounting students have a positive perception of the use of AI in learning and completing accounting tasks; (2) The integration of AI in accounting presents opportunities for work efficiency while also posing challenges in adapting competencies; (3) The utilization of AI enhances the performance and effectiveness of accounting practitioners, although it introduces risks of dependency and data security. This research contributes empirically to the transformation of the accountant's  role  in  the  digital  era  and  implies  the  need  for  the  development  of  accounting education  curricula  that  integrate  AI  technology,  as  well  as  the  enhancement  of  digital competencies for accounting practitioners.
Co-Authors Amelia, Shella Rizky Aziz, Muhamad Nur Budiarti, Ellan Cahyaningrum, Tyas Damayanti Damayanti Destin Alfianika Maharani Dyah Supriatin Febrianti, Arizqi Ferika, Sania Lies Indriyatni Mar'ah, Dyah Awaliyah Nurul Handayani Permatasari, Kartika Dewi Prabowo, Janitra Pratama, Yogka Arief Pratiwi, Agustin Riyan Prayogi, Ilham Purbandary, Yenny Qurrotuaini, Dhiya Nisrina Rudianti, Walid Supriatin, Dyah Susanti Wahyuningsih, Susanti Untung Widodo, Untung Yubiharto, Yubiharto Yuliati -