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All Journal Media Mahardhika wacana equiliberium (jurnal pemikiran penelitian ekonomi) Journal of Industrial Engineering & Management Research (JIEMAR) Journal of Artificial Intelligence and Digital Business
Azaro, Khoirin
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Social Sciences

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Analisis Business Process Management Notation (Pembelian Barang) pada UMKM : Studi Kasus Azaro, Khoirin; Ekasari, Kurnia; Indrawan, Andi
Journal of Industrial Engineering & Management Research Vol. 2 No. 3 (2021): June 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.17 KB) | DOI: 10.7777/jiemar.v2i3.147

Abstract

This is the field of study that deal with business process management. This turns out to be problematic because to get successful business need appropriate business process management. The way to describe a business process is making a business process modeling notation (BPMN). BPMN make business process easier to understand for all users in the organization. Small and medium enterprise (SME) also needs to designed BPMN to achieve business effectiveness. This study use qualitative approach, data collected from interview and observation in Swamart Swalayan as small retail enterprise. The overall goal of this work was to find out the evaluation purchase order system and existing supplies at Swamart Supermarkets by using BPMN. From the result, Swamart Supermarket have some problem in handling the inventory. Improvement of inventory management and duties segregation are needed by Swamart Swalayan to achieve better goals.
SISTEM INFORMASI AKUNTANSI UNTUK USAHA MIKRO, KECIL DAN MENENGAH (UMKM) : PENGHAMBAT ATAU SOLUSI? (Studi Kasus Usaha Kecil dan Menengah di Kabupaten Jember) Mustofa, Ahmad; Setyawan, Bimo; Azaro, Khoirin; Khoirunisa, Rizqi; Kurnia, Lely Indah
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1311

Abstract

Indonesia's economic structure is dominated by Micro, Small, and Medium Enterprises (MSMEs), which play a strategic role in economic growth and poverty alleviation. The implementation of accounting information systems in MSMEs is a crucial issue in improving financial management efficiency and transparency. This study aims to explore the challenges and successes of implementing accounting information systems in MSMEs in Jember Regency. The research method used is qualitative with an exploratory approach. Data were collected through interviews and observations on three types of MSMEs: service, trade, and manufacturing. The results show that business scale, management support, and the level of education and training influence the successful implementation of accounting information systems. MSME actors generally recognize the benefits of digitalization in financial record-keeping, but there is a gap in understanding applicable accounting standards. Other factors, such as limited human resources and perceptions of system complexity, also pose challenges in the adoption of accounting information systems. This study recommends enhancing education and training programs for MSME actors to improve their understanding and adoption of optimal accounting systems.
Kepedulian dan Pemahaman dalam Penerapan Green Accounting pada UKM Tahu di Kecamatan Batuan Kabupaten Sumenep Mahbubah, Istiyanatul; Malia, Evi; Azaro, Khoirin; Yusna, Yusna; Syahputra, Ferdian Eko; Fibriani, Rudiana
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.66-73

Abstract

The purpose of this study was to determine the awareness and understanding in the implementation of Green Accounting in tofu SMEs in Batuan District, Sumenep Regency. The type of data used in this study is primary data, namely by interviewing tofu business actors in Batuan District, Sumenep Regency. Based on the results of the interview, the understanding of tofu SME actors in Batuan District is still low because the preferences of tofu SME actors are still focused on business profits, not on product quality and environmental quality. Lack of awareness of environmental impacts that can affect the sustainability of their business is a factor causing the low level of understanding. In terms of knowledge about environmental costs, business actors have also not been able to identify what are the components of environmental costs which are also a factor causing the low understanding of SMEs.
Studi Literatur: Tantangan dan Solusi Implementasi Sistem Akuntansi pada UMKM Azaro, Khoirin; Mustofa, Ahmad; Setyawan, Bimo; Yusna, Yusna; Mahbubah, Istiyanatul
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2628

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berkontribusi sekitar 60% terhadap Produk Domestik Bruto (PDB) dan penyerapan tenaga kerja. Namun, keterbatasan literasi akuntansi dan keterampilan teknologi menyebabkan kualitas pelaporan keuangan masih rendah, sehingga menghambat akses UMKM terhadap pendanaan. Penelitian ini bertujuan untuk mengkaji tantangan dan peluang implementasi digitalisasi akuntansi pada UMKM melalui tinjauan literatur dari jurnal-jurnal nasional yang relevan. Temuan menunjukkan bahwa digitalisasi akuntansi mampu meningkatkan efisiensi operasional, ketepatan pencatatan, transparansi laporan keuangan, serta mempercepat proses pengambilan keputusan bisnis. Meskipun demikian, penerapannya masih menghadapi kendala seperti biaya implementasi, keamanan data, dan rendahnya literasi teknologi. Keberhasilan digitalisasi akuntansi pada UMKM ditentukan oleh adanya pendampingan, pelatihan, serta komitmen pelaku usaha untuk beradaptasi. Penelitian ini merekomendasikan dukungan strategis dan pendidikan berkelanjutan guna mengoptimalkan digitalisasi akuntansi dalam meningkatkan kinerja UMKM.
Co-Authors Ahmad Mustofa Fibriani, Rudiana Indrawan, Andi Khoirunisa, Rizqi Kurnia Ekasari Lely Indah Kurnia, Lely Indah Mahbubah, Istiyanatul Malia, Evi Setyawan, Bimo Syahputra, Ferdian Eko Yusna, Yusna