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All Journal CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya SAR (Soedirman Accounting Review): Journal of Accounting and Business International Journal of Community Service Learning Reswara: Jurnal Pengabdian Kepada Masyarakat Journal of Community Service and Empowerment Akuntansi dan Teknologi Informasi Jurnal Akuntansi Kontemporer
Fidelis Arastyo Andono
Universitas Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Bimbingan Teknis dan Pendampingan Penyusunan Laporan Keuangan bagi Unit Usaha BUMDes Mitra Warga Desa Kesiman Eriandani, Rizky; Andono, Fidelis Arastyo; Koan, Dianne Frisko; Girindratama, Muhammad Wisnu; Rinawiyanti, Esti Dwi
International Journal of Community Service Learning Vol. 7 No. 1 (2023): February 2023
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v7i1.54662

Abstract

Pencatatan Akuntansi merupakan hal krusial bagi semua usaha. BUMDes Mitra Warga, Desa Kesiman memiliki empat unit usaha, yaitu unit kebersihan, unit penyediaan air bersih, unit pasar, dan unit loreomah (café dan restaurant). Berdasarkan hasil survey awal dengan mitra, diketahui bahwa BUMDes hanya memiliki pencatatan manual, belum memiliki laporan keuangan, dan unit usaha juga belum mengidentifikasi aset yang dimiliki. Oleh karena itu, tim pengabdian ubaya bertujuan memberikan pendampingan untuk meningkatkan pengetahuan dan kualitas pencatatan keuangan unit usaha BUMDes Desa Kesiman. Kegiatan pengabdian dilakukan dengan pendekatan wawancara, pelatihan literasi keuangan, dan pendampingan praktik akuntansi. Pelatihan akuntansi wajib diikuti oleh seluruh pengurus unit usaha BUMDes, beserta bendahara Desa. Selanjutnya, pendampingan dilakukan untuk setiap unit usaha yang diadakan secara rutin. Hasil evaluasi pelatihan menunjukkan bahwa pemahaman pesera meningkatkan. Hasil kegiatan pendampingan berhasil mendorong unit usaha untuk mulai mengidentifikasi dan mencatat asetnya, serta merapikan pencatatan keuangannya. Dari pencatatan unit usaha yang telah rapi, diharapkan membantu BUMDes dalam menyusun laporan keuangan sederhana, agar dapat dipahami semua pengguna laporan.
PELATIHAN DAN PENDAMPINGAN DIGITAL MARKETING MELALUI PLATFORM SOSIAL MEDIA DAN MARKETPLACE BAGI UMKM KERAJINAN AKSESORIS Andono, Fidelis Arastyo; Girindratama, Muhammad Wisnu
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2359

Abstract

UMKM di Indonesia rata-rata memiliki akar permasalahan yang sama, yaitu terkait dengan marketing dan permodalan. Selama masa pandemi kondisi ini diperparah dengan belum optimalnya strategi pemasaran digital. Adaptif dan inovatif menjadi kunci utama bagi UMKM untuk terus mengembangkan usahanya. UMKM Amaopi bergerak dibidang produksi dan penjualan produk aksesoris yang terbuat dari batu alam dan kain tenun etnis beberapa daerah di nusantara. Produk aksesoris Amaopi meliputi kalung, cincin, gelang, anting, bros juga produk strap masker dan hiasan bros masker. Permasalahan mitra adalah menurunnya omzet penjualan secara drastis di masa pandemi. Hal itu disebabkan karena masih rendahnya pengetahuan mitra terkait strategi digital marketing. Tujuan kegiatan pengabdian ini adalah untuk memberikan pemahaman yang memadai terkait konsep dan pendampingan praktis implementasi strategi digital marketing untuk meningkatkan omzet penjualan di masa pandemi covid-19. Metode pengabdian yang dilakukan menggunakan pelatihan dan pendampingan. Capaian keberhasilan mitra setelah kegiatan pelatihan dan pendampingan menunjukkan bahwa mitra UMKM telah mampu memahami konsep digital marketing dan mengimplementasikan strategi digital marketing dengan baik melalui platform media sosial dan marketplace.
Analisis wacana kritis atas aspek sosial dari isu keberlanjutan Raymond, Charlie; Andono, Fidelis Arastyo
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7478

Abstract

Purpose – The purpose of this study is to explain the emerging narratives about the social aspects of sustainability issues in companies that belong to the technology sector of the new economy listing board. Methods – The paradigm used in this research is discourse analysis. Researchers used the document analysis method that focus more on social aspects due to the indirect and low impact in this studied sector. Findings - This research unravel the emerging narrative amongst companies’ reports in the new economy listing board technology. Those are compliant, transparent, and strongly committed to running social programs to contribute the SDGs. These narratives are confirmed by the triangulations in the mass media that demonstrated the real conditions. In conclusion, the emerging naratives bring about the message that elaborate the focus of the company in addressing the sustainability issues, which is about compliance or achieving certain targets. Implications - This research can contribute to add insights in sustainability research and the researcher wants to show that the public can see the narrative built on sustainability reports that are reported on sustainability issues. Originality - Previous research has mostly discussed the manufacturing and banking sectors while the technology sector is still very rarely studied.
PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DI MASA PANDEMI COVID-19 Kristie, Viona Agnita; Andono, Fidelis Arastyo
Jurnal Akuntansi Kontemporer Vol. 14 No. 3 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i3.3741

Abstract

Research Purposes. The purpose of this research is to deeply investigate the MCS implementation and the possible changes/adjustments during the pandemic COVID-19 crisis in a company. Research Method. To deeply investigate the phenomenon, this research conducted a qualitative case study that used a company in food industrial sector.Research Result and Findings. The empirical findings depict that the changes in the working environment caused by the business strategy changes occurred as the response to the crisis. A more decentralised management control change should take place as the consequence of the changes. The adjustment or updating in more than one MCS tools alongside with the company’s leader as the key actor became the significant challenges for the company. This research contributes to the debate in MCS research, particularly during COVID-19 crisis time.
Kesiapan Perusahaan dalam Penerapan Balance Scorecard: Studi Kasus Pada PT A Lianto, Catherine Nathaniela; Andono, Fidelis Arastyo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 1 (2022): June 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.997 KB) | DOI: 10.32424/1.sar.2022.7.1.5704

Abstract

This study aims to explore important aspects that determine the company's readiness to implement the Balanced Scorecard (BSC) system. Using qualitative methods, this research was conducted by studying the case of PT A which is engaged in the manufacturing industry. The data collected were analyzed with an interpretive approach. The results of this study indicate that there are some discrepancies in the characteristics of the company and the BSC that require further adjustment. There were 8 problems found, namely: (1) lack of understanding of the BSC, (2) the absence of an adequate information system, (3) the absence of overall support, (4) lagging indicators and leading indicators that have not been integrated, (5) inadequate performance measurement indicators, (6) Some indicators do not have clear targets, (7) incompetent workforce, and (8) common measurement bias. The implementation of an integrated measurement system based on the BSC cannot be done without prior evaluation of the characteristics and readiness of the organization in implementing the BSC. As qualitative research, the results of this study cannot be generalized to a wider research context. However, this research is expected to contribute to the management accounting literature in the context of preparing for the implementation of BSC in manufacturing companies.
Co-Authors . Mellisa Achmad Ridho Della Karlina Dianne Frisko Koan Esti Dwi Rinawiyanti Fransiska Ginting Gabriela Cynthia Windah Girindratama, Muhammad Wisnu Hendri Sanjaya Ina Setyaningtyas Irene Gabrielle Senduk Kristie, Viona Agnita Lianto, Catherine Nathaniela Raymond, Charlie Rizky Eriandani Valentinus Christian Sael