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All Journal Media Mahardhika Jurnal Absis : Jurnal Pendidikan Matematika dan Matematika wacana equiliberium (jurnal pemikiran penelitian ekonomi) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) TRANSFORMATIONAL LANGUAGE, LITERATURE, AND TECHNOLOGY OVERVIEW IN LEARNING (TRANSTOOL) Journal of Artificial Intelligence and Digital Business
Setyawan, Bimo
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Analisa Perkembangan Counter Pulsa Hand Phone Di Kabupaten Lumajang Menggunakan Perhitungan Break Even Point (BEP) dan Analisis Regresi Linear Sederhana Amalia, Riezky; Siswanto; Mustofa, Ahmad; Setyawan, Bimo
Jurnal Absis: Jurnal Pendidikan Matematika dan Matematika Vol. 6 No. 2 (2024): Jurnal Absis
Publisher : Program Studi Pendidikan Matematika Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/absis.v6i2.2363

Abstract

This study aims to analyze the development of sales turnover and profits of mobile phone credit counters in Lumajang Regency using a combination of Break Even Point (BEP) calculation and simple linear regression methods over the period 2018 - 2022. Through direct surveys with mobile phone counter owners, it was found that they face difficulties in monitoring the development of their sales turnover and profits. The results show that to reach the break-even point, the average minimum transaction per year is 20 transactions with an additional sale of at least 2 other product units. The break-even point for mobile phone credit sales is recorded at a minimum turnover of IDR 69,342,600, while other products reach IDR 426,116,200. The minimum break-even cost for mobile phone credit sales is IDR 29,144. Additionally, this study reveals that profits have decreased by an average of IDR 3,600 per year. These findings provide important insights for business owners to understand the dynamics of their businesses and strategies for improving profitability.
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.
FINANCIAL LITERACY VS BUY NOW PAY LATER: APAKAH GAYA HIDUP KONSUMTIF GEN Z MEMPERKUAT ATAU MEMPERLEMAH? Khoirunisa, Rizqi; Mustofa, Ahmad; Setyawan, Bimo; 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.v23i3.1313

Abstract

This study aims to analyze the influence of financial literacy on the use of Buy Now Pay Later (BNPL) services among Generation Z and examine the moderating role of a consumptive lifestyle in this relationship. The research employs a quantitative approach using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. Data were collected from 110 Generation Z respondents in Lumajang Regency who had used BNPL services through an online questionnaire. Data analysis was conducted using SmartPLS 4.0 to test the relationships between variables. The results indicate that financial literacy has a significant negative effect on BNPL usage, and a consumptive lifestyle weakens the negative impact of financial literacy on BNPL usage. The implications of these findings suggest the need for financial education strategies that focus more on controlling consumptive behavior, as well as stricter regulations on BNPL services to prevent increased debt among Generation Z.
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.
SME Internal Control: How is compliance with COSO Framework? Setyawan, Bimo; Indah Riwajanti, Nur; Dewi Sri Susilowati, Kartika
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 2 (2021): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i2.865

Abstract

Malang, East Java Indonesia, is a tourist city with natural beauty and a large variety of food and beverage industries, including Coffee Shops. The purpose of this study was to evaluate the compliance of the internal control implementation of the SMEs (Small Medium Enterprises) food and beverage based on the COSO Framework. This research is qualitative research with a case study method that uses components of the COSO Framework as basis analysis of four coffee shops in Malang City. The results show that there are differences between theory and practice in the field. Generally, among five components of the COSO Framework, the Control Activities component has not been considered important in internal control. Hence, there are some cases of irregularities that create or negligence in each coffee shop. It can be concluded that SME still need control over their business to eliminate fraud; therefore, separation of duties is required.
AI-Based English Module for Accounting Students Kurnia, Lely Indah; Setyawan, Bimo; Khoirunisa, Rizqi; Mustofa, Ahmad; Dja’far, Veri Hardinansyah; Purnomo, Subekhi Hadi
TRANSFORMATIONAL LANGUAGE, LITERATURE, AND TECHNOLOGY OVERVIEW IN LEARNING Vol. 5 No. 1 (2025): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transtool.v5i1.1983

Abstract

Artificial Intelligence (AI) has significantly transformed education and language learning by creating more interactive, personalized, and adaptive learning environments. Within the field of English for Specific Purposes (ESP), especially for accounting students, there is an increasing need for learning modules that combine discipline-based content with advanced educational technology. However, existing resources remain limited and often fail to meet the specific linguistic and professional demands of vocational learners. This study aimed to design and evaluate an AI-based English module tailored to the needs of accounting students. Employing a Research and Development (R&D) approach using the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation), the research involved need analysis, expert validation, small-group testing, and field implementation. The findings revealed that the module achieved a high feasibility rating from experts (87.2%), significantly improved students’ English achievement (from a pre-test mean of 62.4 to a post-test mean of 80.7, p < 0.05), and received positive responses from users. Most students reported improved comprehension of accounting terms, enhanced confidence in professional communication, and satisfaction with AI-integrated features such as chatbot interaction and speech recognition. These results indicate that the AI-based module is pedagogically effective, technologically interactive, and contextually relevant to vocational English education. Theoretically, this study contributes to ESP pedagogy, while practically, it offers a model for integrating AI-assisted learning in higher education contexts.
Digital Financial Literacy, Financial Behaviors, and Well-Being: Evidence from Rural Millennial Families in Lumajang East Java Khoirunisa, Rizqi; Mustofa, Ahmad; Setyawan, Bimo; Kurnia, Lely Indah; Purnomo, Subekhi Hadi
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 02 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.02.98-113

Abstract

Millennial families in rural areas play an important role in driving the digital economy but still face gaps in financial literacy and access to digital financial services. This study aims to analyse the effect of Digital Financial Literacy (DFL) on Financial Well-Being (FWB) through Spending Behavior, Saving Behavior, and Investment Behavior among millennial families in rural areas of Lumajang, East Java. The research employed a quantitative survey method involving 400 respondents selected using quota sampling and analyzed with PLS-SEM. The results indicate that DFL does not directly affect FWB but has an indirect effect through the mediating variables of spending, saving, and investment behaviors. These findings highlight the importance of enhancing digital financial literacy accompanied by positive changes in financial behavior to improve the financial well-being of millennial families in rural areas
Co-Authors Ahmad Mustofa Amalia, Riezky Azaro, Khoirin Dewi Sri Susilowati, Kartika Dja’far, Veri Hardinansyah Indah Riwajanti, Nur Khoirunisa, Rizqi Lely Indah Kurnia, Lely Indah Mahbubah, Istiyanatul Purnomo, Subekhi Hadi Siswanto Yusna, Yusna