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All Journal Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Yusriyati Nur Farida
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH DIGITALISASI UMKM DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA UMKM PADA MASA PANDEMI COVID-19 Ezra Syamir Suhargo; Yusriyati Nur Farida; Taufik Hidayat
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.818 KB) | DOI: 10.32424/1.jras.2022.1.2.8071

Abstract

This study aims to determine the effect of knowledge, accounting information systems, digital marketing and payment gateways on the performance of MSMEs during the COVID-19 pandemic. This study uses primary data, with a population of MSME in Banyumas Regency. The sampling technique used purposive sampling method, and required a sample of 100 samples. In this study, the technical analysis of the data used was pilot test, descriptive statistical test, data quality test, classical assumption test, multiple linear regression analysis and statistical hypothesis testing. The results of the study stated that: (1) the accounting information system had no effect on improving the performance of MSMEs during the COVID-19 pandemic; (2) digital marketing has no effect on improving the performance of MSMEs during the COVID-19 pandemic; (3) payment gateways have no effect on improving the performance of MSMEs during the COVID-19 pandemic. The implication of this research is that MSME can find out the factors that really affect to MSME performance, especially after the COVID-19 pandemic and also for the Banyumas Regency Governance, Cooperatives and MSMEs Office to provide education and training for MSMEs so their performance can improving and increasing.
PELATIHAN APARATUR DESA TERKAIT PENGELOLAAN KEUANGAN DESA: UPAYA PENINGKATAN AKUNTABILITAS DAN TRANSPARANSI DESA Christina Tri Setyorini; Dewi Susilowati; Yusriyati Nur Farida; Wita Ramadhanti
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.296 KB) | DOI: 10.32424/1.jpba.2022.1.1.6685

Abstract

This mentoring activity is based on the existence of the phenomenon of village officials who are embroiled in legal cases. Misinterpretation of Villages Law No. 6 of 2014 and Village Financial Management Permendagri No. 11 of 2014 resulted in numerous irregularities in village financial management. With so many legal cases, many village officials are hesitant to use village funds because they do not know how to manage them. This training was designed to improve village officials' understanding of how to manage village finances in accordance with applicable regulations. The training was enthusiastically attended by 42 village officials from various villages in the Cilongok District. Based on the results of the training conducted by administering pre-test and post-test, it is clear that training can improve village officials' understanding and has an increasing trend value between before and after training in village financial management. This demonstrates that the training is very effective in increasing the village apparatus's knowledge and understanding of village financial management, thereby increasing the absorption of the allocated village fund budget.
Peran Digitalisasi dalam Pengembangan UMKM di Kabupaten Banyumas: Sebuah Systematic Literature Review Sugiarto Sugiarto; Agus Sunarmo; Agus Faturokhman; Yusriyati Nur Farida
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.19502

Abstract

Digitalization has become one of the key strategies in the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, including in Banyumas Regency. Digital transformation is believed to enhance competitiveness, operational efficiency, market access, and business sustainability of MSMEs. This study aims to systematically review the role of digitalization in MSME development, with a specific focus on the regional context of Banyumas Regency. This research employs a Systematic Literature Review (SLR) method following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Scientific articles were collected from national and international databases, including SINTA, Google Scholar, Scopus, and Web of Science, published between 2019 and 2024. The results indicate that digitalization plays a significant role in improving MSME marketing performance, financial management efficiency, financial inclusion, and business resilience. However, the implementation of digitalization still faces several challenges, such as limited digital literacy, inadequate technological infrastructure, and insufficient institutional support. These findings are expected to provide insights for local governments, academics, and MSME practitioners in formulating digital-based MSME development policies and strategies in Banyumas Regency.
Mengenal Literasi Keuangan Rumah Tangga di Desa Metenggeng Purbalingga Widyahayu Warmmeswara Kusumastati; Yusriyati Nur Farida; Agus Faturokhman; Sugiarto Sugiarto
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.2.19500

Abstract

Household financial literacy plays a crucial role in supporting family welfare and economic resilience in rural communities. Limited understanding of financial management often leads to imbalances between income and expenditure, low saving capacity, and inadequate long-term financial planning. This community service activity was conducted in Metenggeng Village, Purbalingga Regency, aiming to enhance household financial literacy through education and simple mentoring. The implementation method included problem identification, financial literacy education, interactive discussions, and assistance in preparing household budgets. The results indicate an improvement in participants’ understanding of income management, expenditure control, and the importance of family financial planning. This activity is expected to encourage more prudent and sustainable financial behavior among rural households
Co-Authors Agus Faturokhman Agus Sunarmo CHRISTINA TRI SETYORINI Dewi Liesnoor Setyowati Ezra Syamir Suhargo Sugiarto Sugiarto Taufik Hidayat Widyahayu Warmmeswara Kusumastati Wita Ramadhanti