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All Journal JEA17: Jurnal Ekonomi Akuntansi Journal of Research and Technology Majalah Ekonomi Accounting Global Journal Jurnal Akuntansi Barelang Jurnal Akuntansi dan Manajemen Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) GREENOMIKA Jurnal Bisnis Mahasiswa Golden Ratio of Finance Management Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi dan Keuangan KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharma Pengabdian Perguruan Tinggi (DEPATI) Cakrawala: Jurnal Pengabdian Masyarakat Global Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Manajemen Dan Bisnis Ekonomi Nusantara Community Empowerment Review Jurnal Pengabdian Masyarakat Indonesia Sejahtera Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Ardhi: Jurnal Pengabdian dalam Negri Nusantara Entrepreneurship and Management Review Praktek Kerja Lapang Akuntansi
Kafidin Muzakki
Universitas Nahdlatul Ulama Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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E-COMMERCE DAN PENGELOLAAN KEUANGAN TERHADAP LABA USAHA UMKM Fatimah, Siti; Muzakki, Kafidin
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9914

Abstract

This study examines the influence of e-commerce and financial management on MSME business profits, with a focus on Simple Wholesale Bag MSMEs in Pasuruan. In recent years, ecommerce has become one of the important pillars in the growth of MSMEs in Indonesia, especially after the COVID-19 pandemic. This study uses a qualitative method with in-depth interviews with MSME owners, to explore the strategies implemented and the challenges faced. The results show that the adoption of e-commerce has a positive impact on increasing sales and profits, despite the challenges in financial management. In addition, digital marketing strategies such as live streaming and attractive promotions are the key to success in attracting customers. This study concludes that a good understanding of e-commerce and the effective use of financial management can increase business profits and business sustainability of MSMEs.
IMPLEMENTASI SAK EMKM UNTUK PENINGKATAN LABA USAHA UMKM Haliza, Sabrina Ainur; Muzakki, Kafidin
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9922

Abstract

The purpose of this study was to determine the Implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in preparing financial reports on Broiler Duck Farming MSMEs in order to help MSMEs in increasing business profits. This research uses a qualitative method with a descriptive approach, with data collection techniques including observation, documentation, literature and interviews with MSME owners. The results showed that butcher Duck MSMEs have implemented recording financial statements based on SAK EMKM, the reports prepared include profit and loss statements, statements of financial position and also notes to financial statements (CALK). With the application of SAK EMKM, business profits have increased from May to June 2024. The previous revenue of Rp 8,600,000 increased to Rp 10,200,000 while the operating profit increased from Rp 3,025,000 to Rp 4,530,000. This shows the successful implementation of improved financial management according to SAK EMKM, which is driven by more effective management of cost of goods sold and optimization of operational costs.
PENGARUH DIGITALISASI SISTEM AKUNTANSI (ACCURATE ONLINE) TERHADAP PENYUSUNAN LAPORAN KEUANGAN UMKM JAKET KULIT Faradisha, Fahreza Eka; Muzakki, Kafidin
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9929

Abstract

This purpose of this research is to ascertain how the Ambon Leather Jacket UMKM financial performance may be enhanced by the digitization of the accounting system via the use of Accurate Online. The method applied in this study is descriptive qualitative using a case study approach. The results of the study indicate that there are no significant obstacles in the implementation of Accurate Online at the Ambon Leather Jacket UMKM. Accurate Online facilitates the company owner in monitoring the company's financial condition and controlling the results of the financial reports produced. Based on the data, this UMKM has a cash balance of IDR 12,934,250 after deducting several expenses, and petty cash of IDR 500,000. In addition, the existing inventory reaches IDR 4,825,000 consisting of unsold merchandise, so that the total assets recorded are IDR 18,259,250. The implementation of Accurate Online at the Ambon Leather Jacket UMKM has been successful and proven to make the preparation of its financial reports more organized, in accordance with the expected objectives of digitalizing the accounting system.
Analisis Cost Volume Profit (CVP) sebagai alat perencanaan laba Rohmah, Firda Yusnafa; Wicaksono, Achmad; Muzakki, Kafidin; Fahriani, Dian
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.89

Abstract

Vaname shrimp farming has great economic potential, but fluctuating production costs and market prices pose challenges. This study analyzes Cost Volume Profit (CVP) as a profit planning tool in determining Break Even Point (BEP), Contribution Margin (CM), and Margin of Safety (MoS) to optimize production and cost strategies. CVP acts as an analytical tool that assists in managing costs, determining production targets, and setting pricing strategies. Its application allows businesses to improve efficiency, profitability, and business sustainability. The method used is descriptive qualitative. The analysis technique is CVP. Financial data for 2023-2024 was obtained through observation, interviews, and documentation. The results show that production in 2023 has not met BEP, causing losses. However, in 2024, production increased, while BEP fell, so the business began to make a profit. MoS increased, and CM increased. Cost efficiency played an important role, with variable costs per kg decreasing in 2024, supported by greater pond maintenance expenditure in 2023. In addition to CVP, other X factors also improved profitability. Projections for 2025 target an increase in production capacity and a decrease in BEP, resulting in an expected increase in profit.
Pengaruh E-commerce dan SIA Terhadap Efektivitas Kinerja Keuangan Pada UMKM di Kecamatan Candi Sidoarjo Hanum, Atika Muhfida; Muzakki, Kafidin; Wicaksono, Achmad; Fahriani, Dian
Accounting Global Journal Vol 9, No 1 (2025): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v9i2.14801

Abstract

UMKM berperan penting dalam perekonomian dan pemanfaatan e-commerceserta sistem informasi akuntansi diharapkan dapat meningkatkan kinerja keuangannya. Namun, penelitian mengenai pengaruh kedua faktor ini, khususnya pada UMKM di kecamatan candi sidoarjo masih terbatas. Tujuan dari penelitian ini adalah untuk menguji bagaimana sistem informasi akuntansi dan e-commerce mempengaruhi kinerja keuangan UMKM di Kecamatan Candi Sidoarjo. Desain deskriptif dan pendekatan kuantitatif diterapkan pada 66 UMKM. Kuesioner digunakan untuk mengumpulkan data, dan SPSS 27 digunakan untuk analisis. Temuan penelitian menunjukkan bahwa e-commerce berdampak signifikan dan positif terhadap kinerja keuangan UMKM. Di sisi lain, dampak sistem informasi akuntansi bersifat positif tetapi dapat diabaikan. Hal ini menyoroti pentingnya e-commerce dalam meningkatkan kinerja keuangan UMKM di daerah tersebut dan perlunya penelitian lebih lanjut tentang seberapa baik sistem informasi akuntansi bekerja di UMKM.Kata Kunci : E-commerce, Sistem Informasi Akuntansi, Efektivitas Kinerja Keuangan, UMKM.
Factors That Influencing Interest in Implementing Accounting Through Digital Financial Recording Muhammad Syahrul Mubarok; Achmad Wicaksono; Kafidin Muzakki; Chairil Anwar
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i2.4185

Abstract

Research Objectives: The purpose of this study is to analyze the influence of accounting knowledge, subjective norms and control perspectives on interest in implementing accounting through digital financial recording in MSMEs in Kepadangan village. Design/methodology/approach: To answer the hypothesis about this see, the statistical analysis method used is to apply multiple linear regression. Research Findings: The population in this study is all MSME actors in Kepadangan Village whose commercial business is within the scope of the cooperative office totaling 208 MSMEs. The slovin formula is the calculation used in determining this sample, the sampling method is simple random sampling so that the sample amounts to 68 MSMEs. The result of this observation is that accounting knowledge and behavioral control perspectives have a positive influence on interest in carrying out accounting through virtual economy information. Meanwhile, subjective norms have no effect on hobbies in the use of accounting through virtual programs. Limitations and implications of the research: This study is predicted to provide consideration for MSME actors in Kepadangan Village that with adequate expertise and experience in the field of accounting, they can use accounting information well and can produce monetary evaluations so that monetary records can be recorded properly
PENGARUH LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN TERHADAP KINERJA USAHA UMKM WARUNG MADURA Wardani, Anifah Tiara Kusuma; Fahriani, Dian; Anwar, Chairil; Muzakki, Kafidin
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5958

Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh literasi keuangan dan pengelolaan keuangan terhadap kinerja usaha UMKM warung madura di Wonoayu Sidoarjo. Objek penelitian adalah warung madura yang ada di Kecamatan Wonoayu Sidoarjo. Teknik sampel yang digunakan dalam penelitian menggunakan simple random sampling yang didapat 50 sampel. Metode penelitian menggunakan metode kuantitatif dengan bantuan softwehre SPSS versi 27. Data diperoleh dengan penyebaran kuesioner. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh positif terhadap kinerja usaha warung madura. Hal ini mengindikasikan bahwa pelaku usaha yang baik cenderung dapat mengelola keuangan dengan lebih efisien dan membuat keputusan bisnis yang lebih tepat. Selain itu, pengelolaan keuangan yang baik juga terbukti meningkatkan kinerja usaha,karena pencatatan keuangan yang sistematis memungkinkan pemilik usaha untuk mengontrol biaya,mengidentifikasi keuntungan,serta merencanakan strategi bisnis yang lebih efektif. Penelitian ini menemukan bahwa literasi keuangan dan pengelolaan keuangan secara simultan memiliki dampak positif terhadap kinerja usaha UMKM warung madura di Kecamatan Wonoayu Sidoarjo.
Akuntabilitas Progam Jimpitan: Perancangan Laporan Keuangan melalui Adaptasi Teknologi sebagai Peningkatan Gotong Royong Masyarakat Rizqi, Achmad Naufal; Muzakki, Kafidin; Masrichah, Siti; Yunasari, Ratika; Muliyani, Eva Putri; Al-Rizqi, Ammi Sufyah
Nusantara Community Empowerment Review Vol. 3 No. 2 (2025): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/703hme48

Abstract

Program jimpitan, sebagai tradisi gotong royong, memainkan peran penting dalam penguatan solidaritas dan kesejahteraan masyarakat. Namun, di Dusun Payan Buntaran, implementasi jimpitan belum maksimal karena kurangnya akuntabilitas dalam pengelolaan dana. Artikel ini membahas pengabdian mahasiswa yang bertujuan untuk merancang laporan keuangan berbasis teknologi guna meningkatkan transparansi dan akuntabilitas. Dengan penerapan Google Spreadsheet sebagai alat pencatatan, diharapkan masyarakat lebih termotivasi untuk berpartisipasi aktif dalam program jimpitan, yang pada akhirnya memperkuat budaya gotong royong di dusun tersebut. Hasil penelitain menunjukkan bahwa partisipasi warga dalam program jimpitan meningkat sebesar 25%. Namun ada beberapa kendala seperti akses internet yang terbatas dan keterampilan warga dalam menggunakan internet. Google Spreadsheet berhasil meningkatkan akuntabilitas dan partisipasi warga. The jimpitan program, as a tradition of cooperation, plays a crucial role in strengthening community solidarity and well-being. However, in Payan Buntaran Hamlet, jimpitan implementation has not been optimal due to a lack of accountability in fund management. This article discusses student community service aimed at designing technology-based financial reports to improve transparency and accountability. By implementing Google Spreadsheets as a recording tool, it is hoped that the community will be more motivated to actively participate in the jimpitan program, ultimately strengthening the culture of cooperation in the hamlet. Research results show that community participation in the jimpitan program increased by 25%. However, there are several obstacles such as limited internet access and community skills in using the internet. Google Spreadsheets successfully increased community accountability and participation.
Analisis Rating Penjualan Pada Toko Handphone Berkah Laku Store terhadap Kepuasan Pelanggan Falach, Muhammad Zidnal; Muzakki, Kafidin
Jurnal Bisnis Mahasiswa Vol 5 No 4 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.705

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rating penjualan terhadap kepuasan pelanggan pada Toko Handphone Berkah Laku Store. Dalam era digital, ulasan dan penilaian pelanggan menjadi faktor penting dalam memengaruhi keputusan pembelian. Metode yang digunakan adalah kuantitatif dengan penyebaran kuesioner kepada pelanggan yang telah melakukan transaksi. Instrumen penelitian mencakup aspek kualitas produk, pelayanan, dan pengalaman berbelanja. Hasil penelitian menunjukkan adanya hubungan signifikan antara rating penjualan dan tingkat kepuasan pelanggan. Semakin tinggi rating yang diberikan, semakin tinggi pula tingkat kepuasan. Temuan ini memberikan masukan bagi manajemen toko untuk meningkatkan kualitas pelayanan, strategi pemasaran, dan memperhatikan umpan balik pelanggan. Selain itu, faktor harga, promosi, dan ketersediaan stok juga berpengaruh terhadap keberhasilan penjualan. Penelitian ini diharapkan menjadi panduan strategis bagi toko dalam meningkatkan kepuasan pelanggan, loyalitas, dan daya saing di pasar.
PENGARUH E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN UMKM DI DESA SIDOKEPUNG Andriani, Rena; Muzakki, Kafidin; Wicaksono, Achmad; Anwar, Chairil
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5722

Abstract

Dampak sistem informasi akuntansi dan E-Commerce terhadap kinerja keuangan UMKM pada Desa Sidokepung diteliti pada studi ini. Dengan jumlah sampel 54, populasi studi ini terdiri dari 105 pelaku UMKM. Memahami bagaimana kedua teknologi ini bisa membantu UMKM memberi peningkatan kinerja bisnis mereka adalah tujuan utama studi ini. Angket yang diberikan langsung kepada pelaku UMKM di masyarakat dipergunakan sebagai bagian dari teknik survei. Metode penelitian ini menerapkan pendekatan kuantitatif, melalui pengumpulan data melalui kuesioner dan analisis data yang berisi uji validitas, uji reliabilitas, serta analisis regresi linier berganda untuk menguji pengaruh kedua variabel terhadap kinerja keuangan. Temuan studi memperlihatkan jika meskipun sistem informasi akuntansi memungkinkan manajemen keuangan yang lebih efektif, adopsi E-Commerce bisa memberi peningkatan volume penjualan serta membuka pasar baru. Menurut hasil ini, Kinerja Keuangan UMKM ditingkatkan secara signifikan oleh kedua teknologi tersebut. Diharapkan studi ini akan memberikan panduan kepada UMKM pedesaan tentang cara menerapkan teknologi digital untuk memberi peningkatan daya saing dan produksi mereka.
Co-Authors Achmad Wicaksono Aida Fitria Ainin Fahmiyah Haq Al-Rizqi, Ammi Sufyah Ana Lailatul Arofiyah Andriani, Rena Anggraini, Alfira Dwi Anifah Tiara Kusuma Wardani Anjar Dwi Cahyaning Putri Aprilianto, M Jeffi Aprilianto, M. Jefri Arista, Cindy Arizqi Kurnia Septin Atika Muhfida Hanum Chairil Anwar Choiriyyah, Rif’atul Devika Cherly Putrihadiningrum Dewi Sri Rahayu, Dewi Sri Dian Fahriani Dian Fahriani Efi Herawati Failany, Muhammad Afif Falach, Muhammad Zidnal Faradisha, Fahreza Eka Firmansyah, Alief Fitriana, Riezca Nur Haliza, Sabrina Ainur Hanum, Atika Muhfida Haq, Ainin Fahmiyah Hariyanto, Widia Eka Ifta Takhul Laiya Igga Oktavia Indah Kumalasari Lucia Putri Wulandari Maharani, Deswita Ayu Mardiananingrum, Sasmita Masrichah, Siti Maulida Nikmatul Azizah Muhafidhah Novie Muhammad Syahrul Mubarok Muliyani, Eva Putri Nikmatul Lailiyah Oktavia, Nur Ajizah Praciana, Yuvi Arinta Prasetyo, Andra Ardiandra Putri Novinda, Anindita Putri, Anjar Dwi Cahyaning Rahmawati, Annisa Nanda Rizqi, Achmad Naufal Rochmatin, Fadhilah Rohmah, Firda Yusnafa Sakina Nur Hayati Sakina Nur Hayati, Sakina Nur Hayati Sharfina, Diana Siti Fatimah Unusida, Alifia Sabina Parahita Wadhah, Ambar Nabilah Wardani, Anifah Tiara Kusuma Whindi Ayu Mayrena Widiar Onny Kurniawan Yunasari, Ratika Zubaidah, Tantri Risda