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All Journal Jurnal Akuntansi & Auditing Indonesia Akuisisi : Jurnal Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Valid Jurnal Ilmiah International Journal of Economics Development Research (IJEDR) Jurnal Abdimas Sangkabira Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) East Asian Journal of Multidisciplinary Research (EAJMR) Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Jurnal Pepadu Journal of Management Accounting, Tax and Production Jurnal Riset Mahasiswa Akuntansi Global Review of Tourism and Social Sciences
Suryantara, Adhitya Bayu
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Analisis Sistem Pengendalian Internal Atas Persediaan Barang Dagang Pada PD. Indah Permai Group Somendari, Ni Nengah Wulan; Suryantara, Adhitya Bayu
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i4.2399

Abstract

This study aims to analyze the internal system over merchandise inventory at PD. Indah Permai Group using the COSO (Committee of Sponsoring Organizations) framework. The research employed a qualitative descriptive approach with data collected thorugh observation, interviews, questionnaires, and documentation. The assessment focused on the five main components of the COSO framework. The result show that the internal control system at PD. Indah Permai Group is categorized as highly effective, with an overall score of 89,3%. However, some weaknesses were identified, such as the absence of an independent audit committee and the end to improve information systems and interdepartmental coordination. Strengthening these aspects is expected to enhance the sustainability and effectiveness of internal control in supporting operational efficiency and achieving organizational goals.
The role of cognitive psychology, internal conditions, and technology utilization in shaping accounting behavior of SMEs Ridhawati, Rini; Suryantara, Adhitya Bayu; Nurabiah, Nurabiah; Indriani, Eni
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art2

Abstract

This study aims to investigate the influence of intrapersonal (cognitive) factors, internal business conditions, and technology integration in operations on accounting behavior among MSMEs. This study uses a two-phase sequential quantitative design, comprising two tests: the Binary Logistic Regression Test to determine the relationship between internal condition factors and accounting adoption, and the SEM-PLS Test to examine the influence of cognitive ease on the utilization of accounting information, including IMR as a control variable. Initial data were obtained through distributing questionnaires to 250 MSMEs in Mataram City, selected using purposive sampling. The results of this study indicate that there is a relationship between the variables of third-party credit and digital payments on the preparation of accounting information. Meanwhile, the variables of business age, business form, and accounting training have no relationship with the preparation of accounting information. Furthermore, it is known that there is a positive influence between repeated experience and the utilization of accounting information. In contrast, the variable of avoiding strain has no effect on the utilization of accounting information in the MSMEs studied.
PEMBERDAYAAN KELOMPOK MARJINAL MELALUI LITERASI AKUNTANSI SEDERHANA UNTUK MENINGKATKAN DAYA SAING USAHA Ridhawati, Rini; Suryantara, Adhitya Bayu; Hastuti, Ely Windarti; Aptasari, Fety Widianti
Jurnal Pepadu Vol 6 No 4 (2025): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v6i4.8927

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan kelompok marjinal di Desa Lingsar, Lombok Barat, melalui literasi akuntansi sederhana. Kegiatan ini dilatarbelakangi oleh keterbatasan kelompok marjinal dalam memahami dan mengelola keuangan, yang menjadi salah satu faktor penghambat daya saing usaha mereka. Dengan memperkenalkan akuntansi sederhana, kelompok-kelompok usaha diharapkan dapat meningkatkan efisiensi pengelolaan keuangan, sehingga dapat mengambil keputusan terkait usaha dengan lebih baik menggunakan informasi akuntansi sederhana. Pelaksanaan kegiatan diawali dengan mengidentifikasi pengetahuan akuntansi dasar dan tantangan utama yang dihadapi oleh kelompok marjinal dalam penerapan akuntansi. Berdasarkan temuan tersebut, materi pelatihan disusun secara praktis dan aplikatif untuk mendukung pemahaman yang lebih baik. Pelatihan intensif dilaksanakan dengan pendekatan partisipatif dan dilengkapi dengan simulasi langsung penerapan akuntansi sederhana. Setelah pelatihan, pendampingan dilakukan untuk memastikan penerapan berkelanjutan, serta memberikan bimbingan teknis dalam pengelolaan usaha. Luaran yang ditargetkan meliputi peningkatan pemahaman dan keterampilan pengelolaan keuangan di kalangan peserta, penguatan daya saing usaha, dan publikasi ilmiah di jurnal nasional. Kegiatan ini diharapkan tidak hanya memberikan manfaat langsung berupa kemandirian ekonomi bagi kelompok marjinal, tetapi juga berkontribusi pada penguatan ekonomi lokal yang berkelanjutan.
Co-Authors Adheitya Widaniyansyah, Adheitya Animah Animah Aptasari, Fety Widianti Ardiansyah, Muhammad Rifki Ayudia Sokarina Bayu Kurniawan Biana Adha Inapty, Biana Adha Ely Windarti Hastuti, Ely Windarti Eni Indriani Fikri, Muhammad Ali Hakiki, Mirzan Hanani, Tri Isnawati, ⁠Isnawati Kartikasari, Nungki Kurnianti, Ari Lestari, Baiq Anggun Hilendri Lilik Handajani Martiningsih, RR Sri Pancawati Mawaddah, Tia Nabila, D. Tialurra Della Nafiatun, Failman Nurabiah, Nurabiah Paradisa Sukma Prasidya, Tusta Citta Ihtisan Tri Prihatin, Meliani Putra, I Gede Arse Dana Riandi, Husfan Rini Ridhawati Rizki Nurhidayah, Rizki Robith Hudaya Saipul Arni Muhsyaf Siti Hawa Somendari, Ni Nengah Wulan Suhaedi, Wirawan Viky Mainnatul Millah Zahirah, Sayyidah Yasmin Zakiro, Fadilla