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All Journal Proceeding SENDI_U Monex: Journal of Accounting Research EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Value: Jurnal Manajemen dan Akuntansi Accounting Global Journal Akubis: Jurnal Akuntansi dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Muria Jurnal Layanan Masyarakat Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Al-Khidmah Jurnal Pengabdian Masyarakat COMMENT: Journal of Community Empowerment JAB (Jurnal Akuntansi dan Bisnis) Buletin Abdi Masyarakat (BAM) Analisa: Journal of Social Science and Religion JEBI (Jurnal Ekonomi dan Bisnis Islam) Jurnal Akuntansi dan Keuangan West Science Jurnal REP (Riset Ekonomi Pembangunan) Journal Accounting International Mount Hope
Ulva Rizky Mulyani
Universitas Muria Kudus
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Meningkatkan Kinerja Usaha Mikro Hingga Menengah Melalui Literasi Keuangan, Pengetahuan Akuntansi, dan Pengelolaan Keuangan Hidayanti, Alfiyani Nur; Mulyani, Ulva Rizky; Rusdianto, Hutomo
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 5 No 2 (2024): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v5i2.4340

Abstract

Sektor Usaha Mikro Kecil dan Menengah (UMKM) memiliki peran krusial dalam mengurangi tingkat pengangguran dan kemiskinan di Indonesia. Untuk mendukung perkembangannya, UMKM perlu lebih terbuka untuk terus meningkatkan pengetahuan dan keterampilan pengelolaan keuangannya. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh literasi keuangan, pengetahuan akuntansi, dan pengelolaan keuangan terhadap kinerja UMKM. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif asosiatif. Populasi dalam penelitian ini terdiri dari pelaku UMKM di Kabupaten Kudus. Sampel sejulah 395 responden ditentukan dengan dengan teknik convenience sampling. Metode analisis yang digunakan adalah regresi linear berganda dengan bantuan aplikasi SPSS versi 26. Hasil penelitian menunjukkan bahwa literasi keuangan dan pengetahuan akuntansi memiliki pengaruh positif terhadap kinerja UMKM di Kabupaten Kudus. Sementara itu, pengelolaan keuangan tidak berpengaruh terhadap kinerja UMKM. Temuan ini berkontribusi dalam memberikan wawasan bagi para pemangku kepentingan, termasuk pemerintah dan pelaku UMKM, dalam merumuskan kebijakan dan program yang mendukung peningkatan kapasitas manajerial dan keuangan UMKM, sehingga mendorong pertumbuhan ekonomi lokal dan pengurangan kemiskinan.
PENGARUH SISTEM AKUNTANSI DIGITAL TERHADAP PENGAMBILAN KEPUTUSAN DENGAN BUDAYA PENGAMBILAN KEPUTUSAN ANALITIS SEBAGAI VARIABEL MODERASI Ashsifa, Izza; Mulyani, Ulva Rizky
Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2022): Edisi Desember 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v8i2.539

Abstract

The increasing development of digital accounting systems has increased its influence on the decision-making quality. This study aims to examine the effect of the success factors of the digital accounting system on the advancement of the decision-making quality in the banking sector in Indonesia. Questionnaires were sent to 98 decision makers who are actual users of the digital accounting system. A quantitative research approach was adopted to examine the proposed research model using SEM-PLS. The results of the study show that the information quality has a significant impact on the overall quality of decision making with digital accounting systems, while data quality and system quality have an insignificant impact. The results also show that information quality has mediated the relationship between data quality and system quality on the decision-making quality. Analytical decision-making culture has strengthened the relationship between information quality and decision-making quality. This research will provide interesting implications and recommendations for practitioners, accounting managers and decision makers about evaluating the influence of digital accounting systems on improving the quality of decision making in the banking sector in Indonesia. Keywords: digital accounting system, decision-making quality, digitalization.
EFISIENSI FITUR PERSEDIAAN, ASET TETAP, KAS/BANK, DAN JURNAL UMUM BERBANTUAN ACCURATE ONLINE BAGI MUSYAWARAH GURU MATA PELAJARAN AKUNTANSI SE KABUPATEN KUDUS Mulyani, Ulva Rizky; Zahro, Nafi’ inayati; Ashari, Ashari
Buletin Abdi Masyarakat Vol 5, No 2 (2025): Edisi Februari 2025
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v5i2.736

Abstract

Accurate Accounting Software adalah sistem akuntansi yang dirancang sebagai software akuntansi yang user-friendly (mudah digunakan) dengan kemampuan untuk mengelolan pencatat transaksi keuangan secara cepat, tepat dan akurat, yang menyediakan fitur perpajakan dan telah disesuaikan dengan aturan perpajakan di Indonesia, dengan harga lisensi yang relatif murah dibandingkan dengan software akuntansi lainnya yang setara kelasnya di Indonesia.Tujuan kegiatan pengabdian ini akan memberikan pengenalan software accurate sampai dengan pemakaian dan penyusunan laporan keuangan kepada majelis guru mata pelajaran akuntansise kabupaten Kudus, sampai dengan mereka mendapatkan predikat CAP . Sehingga diharapkan ilmu itu berguna bagi siswa akuntansi dan maayarakat luas. Luaran kegiatan ini adalah bertambah peningkatan SDM, bertambah ilmu bagi MGMP Akuntansi , serta  pada Luaran pada jurnal pengabdian masyarakatPermasalahan yang diahdapi mitra adalah kurangnya pengetahuan terhadap software akuntansi. Selama ini hanya mengajarkan akuntansi dalam teori dan praktik yang tradional tanpa menggunaan web/ software.Solusi yang ditawarkan tim pengabidan untuk membantu permasalahan yang dihadapi mitra yaitu pelatihan accurate khusunya fitur persediaan, asset tetap, kas/bank dan jurnal umum.Luaran kegiatan ini adalah bertambahnya peningkatan SDM, bertambah kompetensi guru akuntansi dan publikasi ilmiah pada jurnal Jipemas.Kata kunci: Accurate, persediaan, aset tetap, kas, jurnal umum
PENGARUH CAPITAL EXPENDITURE, CASH CONVERSION CYCLE, CASH FLOW, GROWTH OPPORTUNITY, DAN NET WORKING CAPITAL TERHADAP CASH HOLDING (STUDI EMPIRIS PADA PERUSAHAAN SUB-SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2019-2023) Wardani, Fatimah Kusuma; Whetyningtyas, Aprilia; Mulyani, Ulva Rizky
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.801

Abstract

The research aims to analyze the effects of capital expenditure, cash conversion cycle, cash flow, growth opportunity, and net working capital on the cash holding. The research data used is secondary data in the form of annual reports on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for 2019-2023. The sampling method used was purposive sampling. Total of samples used in this research was 125 data. The data analysis technique used is multiple linear regression analysis processed using SPSS version 29. The result of this study show that cash conversion cycle, cash flow, and net working capital have a positive quality, capital expenditure and growth opportunity have no effect on the cash holding.
Effect of Financial Report Quality and Accounting Systems on MSME Performance with HR Competence Rizky Mulyani, Ulva; Rizki Salisa, Naila; Wazzar Achmad, Affan
EAJ (Economic and Accounting Journal) Vol. 8 No. 3 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i3.y2025.p317-325

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in regional economic development, particularly in areas such as Kudus Regency, where they serve as a backbone of local industry and employment. However, their performance is often constrained by limited financial management practices and a lack of competent human resources. This study examines the effect of financial statement quality and accounting system usage on the performance of MSMEs, with human resource competency as a moderating variable. Using a quantitative approach, data were collected through questionnaires from MSME actors in Kudus Regency, selected via simple random sampling. The analysis employed Moderated Regression Analysis (MRA). Results reveal that financial statement quality has a negative and insignificant effect on MSME performance, while accounting system usage has a positive and significant effect. Furthermore, human resource competency positively moderates the relationships between both financial statement quality and accounting system usage with MSME performance.
PENGARUH BIAYA PRODUKSI, BIAYA PROMOSI, VOLUME PENJUALAN, DAN PERILAKU BIAYA TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Akirliani, Erika Praja; Afifi, Zaenal; Mulyani, Ulva Rizky
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 1 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i1.80

Abstract

Profitability is the ability of a company or business entity to generate profits or profits from its business operations. This study aims to determine the effect of production costs, promotional costs, sales volume, and cost behavior on profitability in food & beverage companies. The population in this study are food & beverage companies listed on the Indonesia Stock Exchange in 2018 - 2022. The resulting sample for 5 years of observation amounted to 117 companies using purposive sampling technique. The results of this study are the variables of production costs and cost behavior have a negative effect on profitability, while the variables of promotional costs, sales volume have a positive effect on profitability
THE EFFECTIVENESS OF VILLAGE FUND MANAGEMENT: ACCOUNTABILITY, TRANSPARENCY AND COMMUNITY PARTICIPATION Ashsifa, Izza; Nur Hidayanti, Alfiyani; Mulyani, Ulva Rizky
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v8i1.946

Abstract

Government accounting principles, such as accountability, transparency, and participation, are a form of central government, regional, and village obligations. As a government unit directly managing communities with different backgrounds, interests, and needs, the village plays a very important role. In managing village funds, accountability, transparency, and community participation are very important things to do. This study examines and analyzes the effect of accountability and transparency on village fund management in Pati District, with community participation as a moderation variable. This study used research with a quantitative approach. The type of data used in this study is quantitative data. The source of data in this study is primary data. Data collection techniques for this study use survey techniques carried out by distributing questionnaires directly to research respondents. This study used a questionnaire with a Likert Scale model. Structural equation modeling-partial least square (SEM-PLS) tests model hypotheses using SmartPLS. The samples obtained amounted to 300. The respondents in this study were village heads, village secretaries, and village treasurers in Pati Regency. Based on the results of the analysis and hypothesis tests, it proves that accountability and transparency positively affect the effectiveness of village fund management in Pati Regency. This research contributes to the government and community as a reference and evaluation of the government in village fund management. Thus, the budget can empower the community and become information material to optimize community expertise.
Implementasi Corporate Social Responsibility Pada PT Pura Barutama Kudus Sebagai Strategi Usaha Keberlanjutan Mudiarti, Hasna; Risnawati , Heni; Mulyani, Ulva Rizky
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.920

Abstract

Corporate Social Responsibility (CSR) merupakan isu penting karena mempunyai dampak luas terhadap perusahaan serta pemangku kepentingan lain yang terlibat termasuk lingkungan hidup. Tanggung jawab perusahaan terhadap lingkungan, sosial, dan ekonomi harus dilakukan secara sukarela. Perusahaan sebagai agent of develoment mempunyai bentuk tanggugjawab yang disesuaikan dengan kondisi masyarakat disekitar perusahaan. Penerapan program corporate social responsibility adalah suatu komitmen perusahaan dalam mendukung adanya pembangunan berkelanjutan. PT Pura Barutama Kudus menerapkan program-program tanggung jawab sosial perusahaan sebagai startegi keberlanjutan usaha. Adapaun program CSR yang dilakukan meliputi bidang lingkungan, sosial, ketenagakerjaan, kesehatan, keselamatan, serta kepuasan pelanggan yang divisualisasi dengan Ecovadis yang saling bergerak dan bersinergi sehingga menghasilkan sebuah daya atau kekuatan baru
Pengaruh Penjualan, Beban Pokok Penjualan dan Biaya Operasional terhadap Laba Bersih: Studi pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2023 Apsari, Emiliana Putri; Mulyani, Sri; Mulyani, Ulva Rizky
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.96

Abstract

This research aims to analyze the effects of sales, cost of goods sold, and operating costs on net income in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This type of research is quantitative using secondary data in the form of annual reports. The study population was 125 companies. The sampling technique used is a purposive sampling method, resulting in a sample of 46 companies selected. The analysis technique used is descriptive statistical tests, model selection tests, panel data regression tests, and hypothesis tests. The results of this study's hypothesis testing show that sales has a positive effect on the net income, cost of goods sold has a negative effect on net income, while operating costs has a no effect on the net income.
Co-Authors Abdi Fadhlan Afifi, Zaenal Ahmad Nilnal Munachifdlil Ula Aida Nurul Husnina Akirliani, Erika Praja Alfiyani Nur Hidayanti Andriani, Evana Apsari, Emiliana Putri Arumsari, Nurul Rizka Diah Ayu Susanti Dina Lusianti Dwi Soegiarto, Dwi Hasna - Mudiarti Hasna Mudiarti Hidayat , Taufiq Hutomo Rusdianto, Hutomo Huwaida, Luluk Khansa Izza Ashsifa Mudiarti, Hasna Muhammad Teguh Kuncoro Mu’ayyadah Mu’ayyadah Mu’ayyadah, Mu’ayyadah Nafi’ Inayati Zahro Naila Rizki Salisa Nikmah, Alfiyatun Ponny Harsanti, Ponny Risnawati , Heni Risnawati, Heni Rizki Salisa, Naila Solly Aryza Sri Mulyani Tonny Yuwanda Wardani, Fatimah Kusuma Wazzar Achmad, Affan Whetyningtyas, Aprilia Zuliyati Zuliyati Zuliyati