Article Per Year (5 Year)
p-Index From 2021 - 2026
1.497
P-Index
This Author published in this journals
All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Indonesian Journal of Applied Accounting and Finance
Arista, Denty
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
PEMBERDAYAAN PENGELOLAAN BADAN USAHA MILIK DESA (BUMDes) “MULTI GUNA” MELALUI IMPLEMENTASI DAN OPTIMALISASI SISTEM INFORMASI AKUNTANSI Saputra, Zaim Arif Eko; Nugrahanigsih, Putri; Tiaramurti, Galuh; Arista, Denty; Rahmawati, Labbaika Dwi Ayu
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.15517

Abstract

Pengabdian ini bertujuan untuk mencari dan mengetahui secara lebih dalam mengenai berbagai informasi serta permasalahan yang dihadapi oleh Badan Usaha Milik Desa (BUMDes) “Multi Guna” dengan fokus terhadap anggota maupun karyawan Badan Usaha Milik Desa (BUMDes) “Multi Guna”. Metode yang dipergunakan dalam pengabdian ini yaitu menggunakan metode Focus Group Discussion (FGD). Berdasarkan hasil diskusi maupun wawancara yang telah dilaksanakan ditemukan bahwa masih terdapat beberapa kendala yang dihadapi oleh Badan Usaha Milik Desa (BUMDes) “Multi Guna” terutama dalam pemanfaatan maupun optimalisasi pengelolaan website dan aplikasi penjualan secara online. Selain itu juga terdapat permasalahan pada pengelolaan manajemen Badan Usaha Milik Desa (BUMDes) “Multi Guna” yang belum optimal
ANALYSIS OF THE IMPLEMENTATION OF ACCOUNTING PRACTICES AND UNDERSTANDING OF VILLAGE FUND ALLOCATION AT BUMDES "MULTI GUNA" SIDOMULYO VILLAGE, MADIUN REGENCY Ayu Rahmawati, Labbaika Dwi; Tiaramurti, Galuh; Nugrahaningsih, Putri; Arista, Denty; Saputro, Zaim Arif Eko
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.16153

Abstract

The application of accounting is one of the important factors in preparing financial reports. Financial reports are prepared based on applicable financial accounting standards with the aim of providing convenience in decision making, such as in the BUMDes Multi Guna Desa Sidomulyo where the application of accounting in presenting financial reports is very important, but in its presentation it still does not present cash flow reports and notes to financial reports this is due to (1) Understanding the Application of Accounting in presenting Financial Reports that are not in accordance with applicable standards, (2) Village funds are allocated based on priorities set by the village government, but transparency and accountability in the allocation process are still limited (3) Human Resources (HR) are inadequate. This study aims to determine the obstacles in the application of accounting & management of village fund allocations at BUMDes Multi Guna Desa Sidomulyo. The research method used is a descriptive method, namely describing, describing, and comparing data. Data collection techniques are qualitative through secondary and primary data. After the data is collected, an analysis is carried out using SWOT. The results of this study indicate that the understanding and education factors that are the background for the application of accounting and the allocation of village funds are not correct and appropriate
PEMBERDAYAAN PENGELOLAAN BADAN USAHA MILIK DESA (BUMDes) “MULTI GUNA” MELALUI IMPLEMENTASI DAN OPTIMALISASI SISTEM INFORMASI AKUNTANSI Saputra, Zaim Arif Eko; Nugrahanigsih, Putri; Tiaramurti, Galuh; Arista, Denty; Rahmawati, Labbaika Dwi Ayu
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengabdian ini bertujuan untuk mencari dan mengetahui secara lebih dalam mengenai berbagai informasi serta permasalahan yang dihadapi oleh Badan Usaha Milik Desa (BUMDes) “Multi Guna” dengan fokus terhadap anggota maupun karyawan Badan Usaha Milik Desa (BUMDes) “Multi Guna”. Metode yang dipergunakan dalam pengabdian ini yaitu menggunakan metode Focus Group Discussion (FGD). Berdasarkan hasil diskusi maupun wawancara yang telah dilaksanakan ditemukan bahwa masih terdapat beberapa kendala yang dihadapi oleh Badan Usaha Milik Desa (BUMDes) “Multi Guna” terutama dalam pemanfaatan maupun optimalisasi pengelolaan website dan aplikasi penjualan secara online. Selain itu juga terdapat permasalahan pada pengelolaan manajemen Badan Usaha Milik Desa (BUMDes) “Multi Guna” yang belum optimal
ANALYSIS OF THE IMPLEMENTATION OF ACCOUNTING PRACTICES AND UNDERSTANDING OF VILLAGE FUND ALLOCATION AT BUMDES "MULTI GUNA" SIDOMULYO VILLAGE, MADIUN REGENCY Ayu Rahmawati, Labbaika Dwi; Tiaramurti, Galuh; Nugrahaningsih, Putri; Arista, Denty; Saputro, Zaim Arif Eko
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.16153

Abstract

The application of accounting is one of the important factors in preparing financial reports. Financial reports are prepared based on applicable financial accounting standards with the aim of providing convenience in decision making, such as in the BUMDes Multi Guna Desa Sidomulyo where the application of accounting in presenting financial reports is very important, but in its presentation it still does not present cash flow reports and notes to financial reports this is due to (1) Understanding the Application of Accounting in presenting Financial Reports that are not in accordance with applicable standards, (2) Village funds are allocated based on priorities set by the village government, but transparency and accountability in the allocation process are still limited (3) Human Resources (HR) are inadequate. This study aims to determine the obstacles in the application of accounting & management of village fund allocations at BUMDes Multi Guna Desa Sidomulyo. The research method used is a descriptive method, namely describing, describing, and comparing data. Data collection techniques are qualitative through secondary and primary data. After the data is collected, an analysis is carried out using SWOT. The results of this study indicate that the understanding and education factors that are the background for the application of accounting and the allocation of village funds are not correct and appropriate
Perbandingan Penerapan Perhitungan Aset Biologis Berdasarkan PSAK 16 dan PSAK 69 Pada KTH Lentera 03 Kota Madiun rahmawati, labbaika dwi ayu; Saputra, Zaim Arif Eko; Nursulistyo, Emy Dwi; Murti, Galuh Tiara; Arista, Denty; Seto, bayu; Nugrahaningsih, Putri
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.v4i3.3251

Abstract

Sektor agrikultur di Indonesia memiliki peran strategis, namun perlakuan akuntansi atas aset biologis seringkali menjadi tantangan, terutama bagi kelompok tani seperti KTH Lentera 03 Kota Madiun. Sebelum efektifnya PSAK 69: Agrikultur pada 1 Januari 2018, aset biologis umumnya dicatat menggunakan PSAK 16: Aset Tetap. Penelitian ini menganalisis perbandingan perlakuan akuntansi aset biologis pada Kelompok Tani Hutan (KTH) Lentera 03 Kota Madiun berdasarkan PSAK 16 dan PSAK 69, serta menguji dampaknya terhadap kualitas pelaporan keuangan. Di era bisnis digital, kualitas data keuangan merupakan fondasi utama untuk pengambilan keputusan strategis berbasis data. Metode yang digunakan adalah deskriptif komparatif, didukung dengan analisis kuantitatif dari 43 responden KTH Lentera 03. Teknik Analisis Data yang digunakan yaitu Uji korelasi Pearson. Hasil uji korelasi Pearson menunjukkan bahwa penerapan PSAK 69 (Total X2) memiliki hubungan yang sangat kuat dan signifikan dengan Kualitas Pelaporan Keuangan (Total Y) (r = 0.871, p = 0.000). Angka ini jauh lebih tinggi dibandingkan dengan korelasi PSAK 16 (r = 0.490, p = 0.001) terhadap kualitas pelaporan. Temuan ini menegaskan bahwa pengukuran aset biologis berbasis nilai wajar (PSAK 69) menghasilkan data yang lebih relevan untuk KTH, yang sangat penting sebagai input bagi sistem Artificial Intelligence (AI) dan perencanaan bisnis. KTH Lentera 03 disarankan untuk mengadopsi penuh PSAK 69 guna meningkatkan relevansi data keuangannya.
PERANCANGAN APLIKASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN BERBASIS WEBSITE PADA BUMDES MULTIGUNA DESA SIDOMULYO MADIUN Nugrahaningsih, Putri; Tiaramurti, Galuh; Rahmawati, Labbaika Dwi Ayu; Arista, Denty; Saputra, Zaim Arif Eko
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4824

Abstract

Peningkatan teknologi informasi membuat sistem informasi keuangan yang efisien semakin penting, terutama di BUMDes. Penelitian ini bertujuan untuk membangun Perancangan Aplikasi Sistem Informasi Akuntansi Berbasis Website Pada Badan Usaha Milik Desa (BUMDes) Multiguna Desa Sidomulyo. Penelitian ini dilatarbelakangi dengan masalah yang ada pada BUMDes terkait pengelolaan bisnis agar efisien dan menyediakan fasilitas pembayaran digital yang aman dan mudah diakses, kemudian dibangun rancang aplikasi sistem informasi akuntansi sesuai dengan kebutuhan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Pengujian menggunakan blackbox testing menyajikan hasil wawancara yang sudah direduksi dan dianalisis. Proses pengembangan sistem menggunakan metode waterfall, yang terdiri dari analisis kebutuhan, desain, pengembangan, dan pengujian. Sistem ini dibuat untuk mempermudah pencatatan transaksi, meningkatkan ketepatan laporan, serta transparansi keuangan. Hasil penelitian yaitu terbentuknya aplikasi sistem informasi akuntansi berbasis website yang dapat digunakan dan berjalan dengan baik dilihat dari setiap deskripsi pengujian serta output yang dihasilkan dari Sistem Inventaris, Persediaan, Profil, dan Pembayaran Online. Dari hasil penelitian ini menunjukkan bahwa penggunaan aplikasi sistem informasi akuntansi memberikan solusi praktis kepada BUMDes sehingga laporan menjadi lebih akurat, entry data yang lebih teroganisir, proses operasional menjadi lebih efektif dan efisien. Penelitian ini juga memberikan kontribusi terhadap literatur mengenai penerapan teknologi informasi bagi BUMDes.
A FINANCIAL TRANSFORMATION OF MSMES THROUGH DIGITALIZATION IN MADIUN REGENCY Ayu Rahmawati, Labbaika Dwi; Nursulistyo, Emy Dwi; Arista, Denty; Tiara Murti, Galuh; Saputra, Zaim Arif Eko; Seto, Bayu
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.18725

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Madiun Regency face significant challenges in financial management, which is still predominantly manual, resulting in low accountability and difficulties in accessing financing. This community service activity aims to transform MSME financial governance through digitalization by implementing and providing assistance in the use of the MOFIN UMKM (Modern Finance) website. The implementation method consists of three stages: (1) initial observation through the distribution of questionnaires to MSMEs; (2) development of the MOFIN UMKM website as a financial reporting platform; and (3) intensive assistance in the use of the MOFIN UMKM website. This program is a collaboration between academics and the Madiun Regency Government. Evaluation results from 31 post-assistance questionnaires show that MSMEs greatly benefited from the digitalization of financial reporting using the MOFIN UMKM website. The platform simplifies transaction recording and the preparation of financial reports. The active collaboration between academia and the local government in developing and implementing the MOFIN UMKM website has proven to be an effective solution for modernizing MSME financial reporting in Madiun Regency.
Analysis of Taxpayer Compliance with Motor Vehicle Tax Revenue in Ponorogo Regency Pratiwi, Rosiana Eka; Arista, Denty
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2025): December (In Press)
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i2.2997

Abstract

This research aims to analyze the level of taxpayer compliance with the Motor Vehicle Tax in Ponorogo Regency. Taxes play a crucial role in national development and serve as a major source of state revenue. Despite the increase in the number of taxpayers and the realization of PKB revenue from 2020 to 2024, taxpayer compliance remains suboptimal, with arrears continuing to rise. This study employed a descriptive qualitative method, utilizing questionnaires distributed to 105 taxpayers in Ponorogo Regency. The findings indicate that taxpayers in Ponorogo Regency have a strong understanding of, awareness of, and compliance with their tax obligations. However, there are several obstacles that contribute to delays in tax payments, such as negligence, unregistered motor vehicles, and economic factors. Recommendations to enhance taxpayer compliance include more comprehensive outreach and implementation of a Motor Vehicle Tax incentive program to alleviate late fees. The research novelty lies in the testing of Stanley Milgram's compliance theory against the implementation of the latest regional tax regulations enacted during the current research year, specifically East Java Governor Regulation Number 34 of 2024 concerning the Implementing Guidelines for Regional Tax Collection.
Biological Assets Accounting for Patchouli MSMEs: Enhancing Financing and Exports Nugrahaningsih, Putri; Saputro, Zaim Arif Eko; Tiaramurti, Galuh; Rahmawati, Labbaika Dwi Ayu; Arista, Denty; Nursulistyo, Emy Dwi; Seto, Bayu
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.003

Abstract

Purpose: this article observes the transformation of Patchouli MSMEs accounting through introduction of PSAK 241 and its contribution towards access to finance and export capacity upgrading.Method: qualitative case study using in-depth interviews, direct observation, and documentation as sources of data.Results: implementing PSAK 241 will enhance the quality of financial reporting because it can appropriately present Biologic Assets and increasing the trust from financing Institutions as well as business partners.Novelty: deep analyze at PSAK 241 implementation in small business farm with biological assets like patchouli.Contribution: provide practical guidance to help MSMEs comply with accounting regulations. Abstrak: Akuntansi Aset Biologis untuk UMKM Patchouli: Peningkatan Pembiayaan dan EksporTujuan: untuk mengamati transformasi akuntansi UMKM Patchouli melalui pengenalan PSAK 241 dan kontribusinya terhadap akses ke pembiayaan serta peningkatan kapasitas ekspor.Metode: studi kasus kualitatif menggunakan wawancara mendalam, pengamatan langsung, dan dokumentasi sebagai sumber data. Hasil: dengan menerapkan PSAK 241, pelaporan keuangan akan menjadi lebih berkualitas karena dapat secara tepat menyajikan Aset Biologis, yang meningkatkan kepercayaan dari lembaga pembiayaan serta mitra bisnisKebaruan: melakukan analisis mendalam terhadap PSAK 241 pada usaha kecil di sektor pertanian yang memiliki aset biologis seperti patchouli.Kontribusi: memberikan panduan praktis untuk membantu UMKM mematuhi peraturan akuntansi.
Co-Authors Ayu Rahmawati, Labbaika Dwi Labbaika Dwi Ayu Rahmawati Murti, Galuh Tiara Nugrahanigsih, Putri Nugrahaningsih, Putri Nursulistyo, Emy Dwi Pratiwi, Rosiana Eka Rahmawati, Labbaika Dwi Ayu Saputra, Zaim Arif Eko Saputro, Zaim Arif Eko Seto, Bayu Tiara Murti, Galuh Tiaramurti, Galuh