Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Journal of Accounting and Finance Management (JAFM)
Handayani Soedarso, Elvyra
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pendekatan Theory of Planned Behaviour dalam Rekayasa Perilaku Penggunaan Informasi Akuntansi Manajemen pada UMKM Aprieza Puspita Zandra, Rosy; Handayani Soedarso, Elvyra; Prasetya, Rizky; Miharso, Apit
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.906

Abstract

The use of management accounting information by micro, small and medium enterprises (MSMEs) is often still limited. This is due to the perception that financial recording is complicated and does not provide direct benefits. This research aims to determine the intentions of business actors in Tulusbesar Village in using management accounting information after receiving intervention in the form of training and mentoring. The method used is the Correlational Study with Intervention approach with the framework of the Theory of Planned Behavior. Data was collected through a questionnaire that measured three main variables, namely attitudes, subjective norms, and behavioral control. The research results show that these three variables have an almost equal contribution to business actors' intentions, with attitudes contributing 33.9 percent, subjective norms 33.3 percent, and behavioral control 32.6 percent. Interventions in the form of training and mentoring increase respondents' positive perceptions of accounting and strengthen social support and self-confidence in implementing financial records. The conclusion of this research is that positive attitudes, supportive social norms, and an adequate sense of control jointly influence the intention and behavior of using accounting information. Further mentoring programs and collaboration with the business community are recommended so that the implementation of accounting among MSMEs is more optimal.
DIGITALISASI FINANCIAL STATEMENTS DAN PENILAIAN FINANCIAL PERFORMANCE PADA UMKM MEGATRILAND Awanda Rachma Dhea Atyaningsih; Handayani Soedarso, Elvyra; Dwi Ernawati, Widi
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v9i1.18410

Abstract

This study aims to implement the digitalization of financial statements using Zahir Accounting and measure the financial performance (e.g., activity, profitability, liquidity, solvency) of Megatriland, a micro, small, and medium-sized enterprise (MSME). Primary data on ownership structure, industry sector, and business policies will be collected through semi-structured interviews with the owner. Additionally, secondary data analysis will be conducted on financial transaction records, such as financial statements. Zahir Accounting Software empowers Megatriland MSME to generate financial statements, including income statements, balance sheets, and cash flow statements, with greater accuracy and real-time functionality. Furthermore, through ratio analysis, the software streamlines financial performance monitoring by encompassing activity, liquidity, profitability, and solvency ratios. Zahir Accounting software empowers Megatriland MSME to manage finances more efficiently, potentially improving the quality of financial decision-making. This study's findings suggest that digital accounting technology can contribute to optimizing financial management at Megatriland MSME, potentially leading to improved performance and sustainability for micro, small, and medium-sized enterprises. Keywords: Financial Performance, Financial Statements, MSME, Zahir Accounting
Co-Authors Apit Miharso Awanda Rachma Dhea Atyaningsih Dwi Ernawati, Widi Prasetya, Rizky Rosy Aprieza Puspita Zandra