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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat TIN: TERAPAN INFORMATIKA NUSANTARA Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Devotion: Journal of Research and Community Service Jurnal Abdimas Sangkabira Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Education, Teaching, and Social Sciences Jurnal Akuntansi, Auditing dan Investasi (JAADI) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Journal of Business & Management Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Ali Afif
Universitas Panca Bhakti
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Peran Informasi Akuntansi dan Pengendalian Internal dalam Keberlanjutan UMKM Kabupaten Kubu Raya Afif, Ali; Jaurino, Jaurino; Mayasafitri, Rina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9195

Abstract

Digital transformation through accounting information systems plays an important role in driving the sustainability of MSMEs. By allowing MSMEs to streamline their operations. In addition, it is time for internal control to be considered important for MSME-scale businesses. The development of MSMEs requires stakeholders to understand their finances and be able to manage them efficiently and effectively. Efficient and effective financial management aims to ensure business continuity. The objective of this study is to produce and present in-depth information on how accounting information systems and internal controls work. The method used in this research is the quantitative method. Primary data collection was conducted by distributing questionnaires to MSME actors, which were then analyzed using SmartPLS to describe the relationships within the research model. The research results indicate that accounting information and internal control have an impact on the Sustainability.
Peran Informasi Akuntansi dan Pengendalian Internal dalam Keberlanjutan UMKM Kabupaten Kubu Raya Afif, Ali; Jaurino, Jaurino; Mayasafitri, Rina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9195

Abstract

Digital transformation through accounting information systems plays an important role in driving the sustainability of MSMEs. By allowing MSMEs to streamline their operations. In addition, it is time for internal control to be considered important for MSME-scale businesses. The development of MSMEs requires stakeholders to understand their finances and be able to manage them efficiently and effectively. Efficient and effective financial management aims to ensure business continuity. The objective of this study is to produce and present in-depth information on how accounting information systems and internal controls work. The method used in this research is the quantitative method. Primary data collection was conducted by distributing questionnaires to MSME actors, which were then analyzed using SmartPLS to describe the relationships within the research model. The research results indicate that accounting information and internal control have an impact on the Sustainability.
Peran Informasi Akuntansi dan Pengendalian Internal dalam Keberlanjutan UMKM Kabupaten Kubu Raya Afif, Ali; Jaurino, Jaurino; Mayasafitri, Rina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9195

Abstract

Digital transformation through accounting information systems plays an important role in driving the sustainability of MSMEs. By allowing MSMEs to streamline their operations. In addition, it is time for internal control to be considered important for MSME-scale businesses. The development of MSMEs requires stakeholders to understand their finances and be able to manage them efficiently and effectively. Efficient and effective financial management aims to ensure business continuity. The objective of this study is to produce and present in-depth information on how accounting information systems and internal controls work. The method used in this research is the quantitative method. Primary data collection was conducted by distributing questionnaires to MSME actors, which were then analyzed using SmartPLS to describe the relationships within the research model. The research results indicate that accounting information and internal control have an impact on the Sustainability.
Pendampingan Perhitungan Harga Pokok Produksi Pengerajin Kecamatan Sungai Kakap Kabupaten Kubu Raya Jaurino, Jaurino; Risal, Risal; Afif, Ali
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.920

Abstract

Sungai Kakap District is one of nine districts in the Kubu Raya Regency Government. Sungai Kakap District has very potential natural resources. Seeing the natural potential of the Sungai Kakap District area, some of its residents develop their creativity in empowering natural resources such as Coconut Shells for crafts. Based on observations and the results of discussions with the Sub-district Head, the Calculation of Production Costs for craftsmen in Sungai Kakap District needs to be improved to be useful as a basis for determining selling prices. This Community Service activity aims to provide enlightenment and educate craftsmen in Sungai Kakap District so that they have the ability to determine the amount of production costs of their crafts. The service method is direct class. The results of this activity received a positive response and improved the craftsmen's production cost calculation skills. This activity is very important for the long-term development of craftsmen's businesses.
Formation of Sharia Entrepreneurship ValuesIn Boarding Schools Dwi Widyastuti, Reni; Febriati, Febriati; Afif, Ali
Devotion : Journal of Research and Community Service Vol. 3 No. 13 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i13.296

Abstract

This study intends to determine the method of developing the values of independence of the students of Mu'Inul Islam Kubu Raya Islamic boarding school. This type of research is qualitative research, with primary data sources, namely data obtained directly from the object of research, namely the Mu'Inul Islam Kubu Raya boarding school and secondary data sources in the form of articles and research reports) and interviews. Data was collected through observation, interviews and documentation. The collected data were then analyzed using descriptive analytical methods. The results showed: the Islamic boarding school method in developing the independence values of Mu'Inul Islam Kubu Raya students is based on the philosophy of gusjigang (a good boy, good character, good at reciting the Koran, good at trading) Sunan Kudus, the process is carried out using observation methods, practical methods, theoretical studies, motivation, facilitation, and exemplary. It can be seen from an Islamic economic perspective, the method for developing the values of independence of students at the Mu'Inul Islam Kubu Raya Islamic boarding school is taken from the values of Islamic teachings about entrepreneurship contained in the Koran, hadith and the life practices of the Prophet Muhammad SAW. the process is carried out using observation methods, practical methods, theoretical studies, motivation, facilitation, and exemplary. It can be seen from an Islamic economic perspective, the method for developing the values of independence of students at the Mu'Inul Islam Kubu Raya Islamic boarding school is taken from the values of Islamic teachings about entrepreneurship contained in the Koran, hadith and the life practices of the Prophet Muhammad SAW. the process is carried out using observation methods, practical methods, theoretical studies, motivation, facilitation, and exemplary
Model of Forming a Sharia Entrepreneurial Spirit In Islamic Boarding Schools Afif, Ali; Febriati, Febriati; Dwi Widyastuti, Reni
Devotion : Journal of Research and Community Service Vol. 3 No. 14 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i14.312

Abstract

Orphanages as places of learning and Islamic character building, have empowerment programs to help improve the quality of foster children's skills through formal education, religious education and entrepreneurship training. The purpose of this study was to analyze the strategies for encouraging entrepreneurial spirit in Islamic boarding schools and the factors that form the entrepreneurial spirit of students at Islamic boarding schools, especially in the Kubu Raya district, West Kalimantan province. The method used is behavioral observation, direct interviews with students and managers and caretakers at Islamic boarding schools. Then the results of the answers will be processed using triangulation data and to be concluded. The research was conducted at Mu'inul Islam and Darul Fikri Islamic boarding schools, Kubu Raya district, West Kalimantan province. The results of this study indicate that the main strategies and factors in building an entrepreneurial spirit are faith and piety. It was also found that Islamic boarding schools have a major role in molding Islamic entrepreneurial spirit, namely creating business units by empowering students and the community through entrepreneurship programs so that they can support and improve the welfare of students and the community in creating many jobs. Through the involvement of students in entrepreneurship in Islamic boarding schools, they have succeeded in educating alumni to establish business fields. namely creating business units by empowering students and the community through entrepreneurship programs so that they can support and improve the welfare of students and the community in creating lots of jobs. Through the involvement of students in entrepreneurship in Islamic boarding schools, they have succeeded in educating alumni to establish business fields. namely creating business units by empowering students and the community through entrepreneurship programs so that they can support and improve the welfare of students and the community in creating many jobs. Through the involvement of students in entrepreneurship in Islamic boarding schools, they have succeeded in educating alumni to establish business fields.
ANALISIS FAKTOR YANG MEMPENGARUHI KESIAPAAN MAHASISWA DALAM PENGGUNAAN APLIKASI AKUNTANSI Thia, Angelia; Jaurino, Jaurino; Febriati, Febriati; Afif, Ali
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 1 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i1.570

Abstract

Penelitian ini bertujuan mengetahui faktor yang mempengaruhi kesiapan mahasiswa akuntansi dalam penggunaan aplikasi akuntansi. Metode pengumpulan data dalam penelitian ini menggunakan kuesioner atau angket yang disebarkan melalui google form. Populasi yang menjadi objek adalah mahasiswa aktif akuntansi di Kota Pontianak Secara umum, kesiapan mahasiswa akuntansi di pengaruhi oleh beberapa faktor salah satunya adalah pengetahuan akuntansi, pengetahuan teknologi informasi dan pengetahuan bahasa inggris. Pengetahuan akuntansi, pengetahuan teknologi informasi dan pengetahuan bahasa inggris menjadi bagian yang sangat penting dalam penggunaan aplikasi akuntansi. Terdapat 66 jumlah responden yang dijadikan objek kemudian hasil pernyataan setiap responden diakumulasikan dan dilakukan analisis statistic dengan hasil penelitian. Hasil penelitian uji asumsi klasik dan linear berganda menunjukan bahwa ketiga variabel ini memiliki hubungan yang kuat dan menunjukan bahwa (1) pengetahuan akuntansi berpengaruh positif pada kesiapan mahasiswa akuntansi dalam penggunaan aplikasi akuntansi (2) pengetahuan teknologi berpengaruh positif pada kesiapan mahasiswa akuntansi dalam penggunaan aplikasi akuntansi (3) bahasa inggris berpengaruh positif pada kesiapan mahasiswa akuntansi dalam penggunaa aplikasi akuntansi.
Implementation of SAK E-MKM: Key Factor in Improving MSME Performance Setiawan, Aris; Sari, Wilda; Afif, Ali; Yahya, Rizki Fakhrul; Mayasafitri, Rina
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8239

Abstract

Abstract Purpose - This study aims to test and analyze the factors that influence the application of SAK-EMKM. The factors used are the perceptions of MSME actors, SAK-EMKM socialization, SAK-EMKM training and human resource (HR) competencies. Design/methodology/approach - This research uses quantitative methods, and the data obtained comes from distributing questionnaires to MSME actors in Pontianak City. Data in this research was processed with the assistance of software IMB SPSS 25.Findings - The results showed the results of the Adjusted R Square value of 0.883, this means that the application of SAK-EMKM can be explained by MSME perceptions, SAK-EMKM socialization, SAK-EMKM training and Human Resource Competencies (HR) by 88.3%. In the influence test, it is known that MSME perceptions, SAK-EMKM socialization and HR competencies have a positive and significant effect on the application of SAK-EMKM in MSME actors, while SAK-EMKM training has no effect on the application of SAK-EMKM. This study recommends that MSME actors be able to record financial statements in accordance with SAK-EMKM. Research limitations/implications – This research has limitations on the scope of the research area. Keywords: Implementation of SAK-EMKM, MSME Actors, and MSME Perception
Implementation of Merdeka Belajar Kampus Merdeka in the Accounting Study Program Pancha Bhakti University Risal, Risal; Kristiawati, Endang; Febriati, Febriati; Afif, ali
International Journal of Education, Teaching, and Social Sciences Vol. 4 No. 1 (2024): International Journal of Education, Teaching and Social Sciences
Publisher : Training and Research Institute Jeramba Ilmu Sukses (TRI - JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijets.v4i1.1436

Abstract

Through the application of MBKM, it is expected that students can optimally achieve learning outcomes, with the free opportunity to take learning credits outside the study program for three semesters. In the effort to implement the MBKM program, preparations are made starting with reviewing the curriculum that adapts to MBKM policies and collaborating with partners. In addition, it also requires readiness from all elements within the Panca Bhakti University environment. The purpose of this research is to see how far the MBKM policy has been implemented, the obstacles encountered in implementing the MBKM policy, as well as the efforts made at the university and faculty levels to support the implementation of the MBKM policy in the Panca Bhakti University Accounting Study Program. The method used in this research is a survey method. The results of the research show very positive things, where lecturers, education staff and students have supported the implementation of the MBKM policy in the Accounting Study Program and it is hoped that the results of this research can become recommendations in strengthening the application of MKBM at the faculty and university levels.
PENINGKATAN KOMPETENSI PETUGAS PENYULUH KOPERASI LAPANGAN (PPKL) BIDANG MANAJEMEN KEUANGAN KOPERASI Sartono, Sartono; Afif, Ali; Febriati, Febriati; Jaurino, Jaurino
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.29565

Abstract

Petugas Penyuluh Koperasi Lapangan (PPKL) adalah personil yang direkrut dan diangkat oleh Kementerian Koperasi dan Usaha Kecil Menengah Republik Indonesia. PPKL harus memiliki kompetensi yang sesuai dengan tuntutan pekerjaannya, mencakup pengetahuan dan pemahaman tentang koperasi, keterampilan berkomunikasi, serta kemampuan untuk meyakinkan anggota koperasi dan masyarakat agar mau berubah ke arah yang lebih baik sesuai dengan kesepakatan bersama. PPKL memiliki latar belakang yang beragam baik dari segi pendidikan formal maupun pengalaman, sehingga pemahaman mereka terhadap koperasi juga beragam. Untuk meningkatkan efektivitas pelaksanaan tugasnya, diperlukan kegiatan penguatan kapasitas dalam bentuk kegiatan Capacity Building bagi tenaga PPKL. Metode yang digunakan untuk mencapai tujuan kegiatan ini melibatkan pelatihan yang dilaksanakan secara klasikal dengan materi pengantar, materi inti, dan materi pendukung. Hasil yang di harapkan dari kegiatan ini adalah terbentuknya kompetensi PPKL khususnya pemahaman mengenai Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dalam rangka persiapan penerapan efektif tahun 2025. Hasil kegiatan tercapainya indikator kinerja PPKL melalui penetapan tujuan yang lebih jelas dan terukur, pelaksanaan bimbingan dan pendampingan yang lebih efektif, serta pelaporan hasil kerja yang lebih baik. Konsultasi serta Bimbingan Lanjutan via whatsapp serta kegiatan penguatan kapasitas ini diikuti dengan kegiatan Konsultasi Manajemen Koperasi.
Co-Authors Aprianda, Dinda Apriliani Budi, Raine Aris Setiawan Aris Setiawan Carolin, Angelina Dwi Widyastuti, Reni Endang Kristiawati, Endang Fakhrul Yahya, Rizky Febriati Febriati, Febriati Imanuel, Rizky Jaurino, Jaurino Kartika Lasari, Tania Mayasafitri, Rina Najua Amira, Syarifah Rina Mayasafitri Rizki Fakhrul Yahya Rosiska Roziana Roziana, Roziana Sari, Wilda Sartono Sartono Sartono, Sartono Savira, Revi Suandari, Yulita Thia, Angelia Wilda Sari Yahya, Rizki Fakhrul Yahya, Rizky Fakhrul