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All Journal Jurnal Riset Akuntansi dan Bisnis Journal of Accounting and Investment Akuisisi : Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Pengabdian kepada Masyarakat Nusantara Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Social Library Amkop Management Accounting Review (AMAR)
Zahara, Inna
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Adopsi Teknologi Blockchain untuk Meningkatkan Pelaporan Keuangan: Tinjauan Literatur Zahara, Inna
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1892

Abstract

The rapid development of technology, particularly through the adoption of blockchain, has had a significant impact on the field of accounting. Blockchain, as a peer-to-peer (P2P) distributed network, opens new opportunities and presents challenges for the accounting profession. This article discusses the potential changes in accounting resulting from the adoption of blockchain technology. By utilizing blockchain, financial reporting can become more timely, transparent, and efficient, with the potential to reduce agency costs, capital costs, and enhance corporate value. While blockchain technology offers various advantages, including improved information quality, the adoption process is not without obstacles. Challenges such as standardization, scalability, and privacy issues need to be addressed to ensure successful integration and widespread adoption in financial accounting. The article notes that while blockchain technology can provide long-term benefits, the time and effort required to overcome technical and regulatory hurdles should be considered. Thus, the adoption of blockchain in accounting is seen as a promising step to enhance the quality of financial reporting, but it should be recognized that this journey requires commitment and the resolution of challenges encountered along the way
SYSTEMATIC LITERATUR REVIEW: EQUITY CROWDFUNDING DALAM PERSPEKTIF INVESTOR Sumayyah, Sumayyah; Zahara, Inna
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 12 No 2 (2024): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v12i2.19267

Abstract

Systematic literature review, Equity Crowdfunding,Fintech, Perlindungan Investor, UMKM. Abstract− The equity crowdfunding business is also based on the principle of trust between the party providing funds, namely investors, and the party managing the funds of MSME actors. So from the case above, it seems that security and protection for investors is not directly proportional to the opportunities for business actors to obtain alternative capital. Therefore, equity crowdfunding investment can also be linked to agency theory. In this research, the descriptive qualitative method is proxied by a literature review. OJK regulations already contain consumer complaint services in the financial services sector. This regulation covers Equity Crowdfunding as a business subject and financial services institution. However, this regulation only provides facilities for consumers who have experienced losses due to violations by business subjects, so the existing protection approach is repressive. Meanwhile, in the context of implementing equity crowdfunding, which is included in the capital markets sector, the legal protection approach that is more emphasized is preventive protection. This is due to the importance of investor confidence in placing their investments in the capital market.
PENGARUH PENGETAHUAN KEWIRAUSAHAAN, SISTEM INFORMASI AKUNTANSI, DAN E-COMMERCE TERHADAP MINAT MAHASISWA BERWIRAUSAHA DENGAN EFIKASI DIRI SEBAGAI VARIABEL MODERASI (Pada Mahasiswa Akuntansi Perguruan Tinggi Swasta di Kapanewon Gamping Yogyakarta) Dewi, Giarni Prisma; Zahara, Inna
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.19268

Abstract

Wirausaha dapat mencerminkan tingkat kemajuan dan perkembangan negara. Lulusan perguruan tinggi di Indonesia yang diharapkan mampu berdampak besar untuk kemajuan negara justru sedikit yang berminat menjadi wirausaha. Sedangakan lulusan perguruan tinggi masih menyumbangkan pengangguran terdidik sebesar 4,8% untuk tingkat universitas dan 4,59% untuk diploma. Sebagain besar lulusan perguruan tinggi lebih berminat menjadi pencari kerja dibandingkan menciptakan lapangan pekerjaan. Hasil jawaban mini survey terkait minat karir setelah lulus pada mahasiswa akuntansi Perguruan Tinggi Swasta di Yogyakarta menunjukkan lebih banyak yang berminat mencari pekerjaan daripada berwirausaha. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan kewirausahaan, sistem informasi akuntansi dan e-commerce terhadap minat mahasiswa berwirausaha. Selain itu juga untuk mengetahui dapatkah efikasi diri memoderasi pengetahuan kewirausahaan, sistem informasi akuntansi, dan e-commerce terhadap minat mahasiswa berwirausaha. Metode penelitian yang digunakan adalah kuantitatif. Hasil penelitian menunjukkan pengetahuan kewirausahaan dan sistem informasi akuntansi tidak berpengaruh terhadap minat berwirausaha, e-commerce berpengaruh positif terhadap minat berwirausaha mahasiswa serta efikasi diri tidak dapat memoderasi pengetahuan kewirausahaan, sistem informasi akuntansi, dan e-commerce terhadap minat berwirausaha Indonesia.
Pengaruh Sistem Informasi Akuntansi dan Teknologi Informasi Pada Kinerja Keuangan Paramita, Dian; Zahara, Inna
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2470

Abstract

Accounting information system and information technology cannot be ignored in the preparation of SME financial reports which are needed for internal and external purposes. This research aims to analyze the influence of accounting information systems and information technology on financial performance in Small and Medium Enterprises (UKM) in Sleman Regency, as well as the moderating role of financial literacy in the relationship between accounting information systems and information technology. As a sampling method, this research uses a purposive sampling technique. The number of samples used was 61 respondents who were registered with the Sleman Regency Cooperatives and Small Business Service and had complete company profiles for research purposes. Data was collected through questionnaires. Data analysis in this research was carried out using the SEM-PLS (Partial Least Square) method. The research results show that accounting information systems and information technology have a positive and significant influence on financial performance. In addition, financial literacy acts as a moderator in the impact of accounting information systems and information technology on financial performance.
Peran Auditor Internal dalam Tahap Implementasi dan Evaluasi Sistem ERP: Integrasi Framework COBIT 5: (Studi Kasus pada PT. Astra International, Tbk – Honda Sales Operation) Li, Suwan; Handayani, Mega; Zahara, Inna
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/61jdze38

Abstract

Internal auditors play a role in providing confidence in the effectiveness of internal control in order to achieve an organization's goals. Developing a company's ERP system is a process that needs to involve the function of the internal auditor. Astra Motor, one of the operational offices of PT Astra International Tbk, is transitioning the company's ERP system, which originally used the Pygmalion Synchronization System (PSS), to become the Astra Motor Integrated System (STAR). This study aims to assess the suitability of internal auditors' role in the implementation and evaluation stages of Astra Motor's ERP system. The COBIT 5 framework (ISACA 2012) guides this qualitative case study research, which uses primary data from interviews, questionnaires, and observations, positioning internal auditors as responsible (R) on the RACI chart. We used descriptive analysis as the initial analysis and applied the Dean J. Champion formula for data analysis. The results of this research show that the role of internal auditors in the implementation and evaluation stages of the ERP system is very appropriate, with an involvement percentage of 87%. The short duration of the research is a limitation faced by the researchers and a suggestion for further research. We expect future research to involve the IT team in analyzing the role of internal auditors in the implementation and evaluation stages of the ERP system.
Green innovation, green accounting, and performance: The moderating role of green intellectual capital Sumayyah, Sumayyah; Damayanti, Rizki Wahyuning; Zahara, Inna
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.24362

Abstract

Research aims: This study examines the impact of green innovation and green accounting on financial and environmental performance, with green intellectual capital (GIC) as a moderating variable.Design/Methodology/Approach: The analysis is based on 188 firm-year observations from companies listed on the Indonesia Stock Exchange (2020–2023), selected through purposive sampling. Panel data moderated regression analysis is employed.Research findings: Green process innovation does not significantly affect financial performance but improves environmental performance. Green product innovation negatively impacts financial performance yet positively influences environmental outcomes. Green accounting enhances financial performance but shows no effect on the environment. GIC strengthens the positive effect of green product innovation and green accounting on environmental performance, and also reinforces the link between green product innovation and financial performance. However, GIC does not moderate the effects of green process innovation or green accounting on financial performance.Theoretical Contribution/ Originality: The study offers novel insights into the role of GIC as a strategic intangible asset that enhances the effectiveness of green innovation and accounting practices, thereby bridging a gap in the environmental accounting and sustainability literature, particularly within emerging markets such as Indonesia.Practitioner/Policy implication: Findings underscore the importance of integrating GIC into corporate sustainability strategies and call for stronger collaboration between policymakers and business leaders to support green initiatives without compromising economic performance.Research limitation/Implication: The use of purposive sampling may limit the generalizability of the findings to the broader population of listed firms.
Ketahanan Ekonomi Nasional Berbasiskan Pengembangan Produk Unggulan Daerah Desa Ngargosari : Pelatihan Desain Kemasan Viyani, Ari Okta; Zahara, Inna; Pusvitasari, Putri
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi Januari - Maret
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.4876

Abstract

Ketahanan nasional merupakan sebuah kondisi dinamis suatu bangsa yang berisikan keuletan dan ketangguhan, yang membentuk kekuatan nasional dan mampu menghadapi setiap ancaman maupun gangguan baik dari dalam maupun dari luar negara. Ada berbagai macam aspek yang mendukung ketahanan nasional, salah satunya adalah aspek ekonomi. Desa merupakan salah satu pemegang peranan penting dalam pembangunan dan ketahanan nasional. Desa Ngargosari merupakan desa yang terletak pada Kecamatan Samigaluh, Kabupaten Kulon Progo. Desa ini memiliki potensi yang besar untuk berkembang, karena desa ini memiliki banyak obyek wisata dan potensi-potensi lainnya. Namun, desa ini masih memiliki permasalahan, khususnya pada produk unggulan desa, yaitu Mie Ketawa. Saat ini produk Mie Ketawa belum mampu dikomersialisasi ke pasar-pasar retail nasional maupun international. Hal ini karena masih belum terstandarisasinya desain kemasan serta beberapa permasalahan lain terkait dengan kemasan dan sumber daya manusia. Oleh karena itu, program pengabdian masyarakat ini berfokus pada pendampingan desain Mie Ketawa berdasarkan dengan jenis bahan yang digunakan; desain visual yang sesuai STP (Segmenting, Targeting, Positioning); desain informasi produk yang memuat detail gizi, point of sales, informasi kadaluwarsa, cara memasak, dan hal-hal yang harus dihindari pada suatu produk. Kemudian, pendampingan yang diberikan juga memperhatikan dampak lingkungan kemasan dan juga faktor ergonominya.
Penyuluhan Literasi Keuangan dan Investasi bagi Ibu-Ibu Dasawisma di Desa Wisata Sukunan Sumayyah, Sumayyah; Damayanti, Rizki Wahyuning; Zahara, Inna
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Agustus
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v5i2.19576

Abstract

Desa Wisata Sukunan merupakan desa pelopor ramah lingkungan yang memiliki potensi ekonomi yang besar dari aktivitas daur ulang dan ekowisata. Namun, potensi yang ada di Desa Sukunan belum diimbangi dengan literasi keuangan dan investasi yang memadai. Oleh karena itu, tujuan pengabdian ini untuk meningkatkan literasi keuangan dan investasi masyarakat desa, serta mendorong transformasi ekonomi melalui kapasitas finansial masyarakat terkhusus ibu-ibu dasawisma sebagai peserta pengabdian. Metode pelaksanaan kegiatan pengabdian dengan pendekatan ceramah, diskusi dan partisipatif.  Peserta berpartisipasi aktif baik dari menyimak materi yang diberikan, diskusi hingga simulasi invetasi dari awal sampai akhir acara kegiatan. Hasil dari kegiatan pengabdian adalah meningkatnya pengetahuan ibu-ibu dasawisma yang juga sebagai pelaku usaha dalam mengelola keuangan dan investasi. Hal ini dibuktikan dari hasil pre-test sebelum dilakukannya pengabdian, tingkat pengetahuan para peserta rata-rata sebesar 45%, lalu dilakukan penyuluhan keuangan dan investasi tingkat pengetahuan para peserta meningkat menjadi rata-rata sebesar  94%. Hal ini menjadi langkah awal bagi masyarakat terkait pemahaman yang lebih baik dari pengelolaan keuangan dan investasi. Dengan demikian, masyarakat menjadi semakin sadar atas manfaat investasi untuk jangka panjang agar kesejahteraan masyarakat semakin meningkat.
Penguatan Kemandirian Ekonomi: Sosialisasi Pentingnya Sistem Informasi Akuntansi (SIA) Di Desa Wisata Sukunan Dalam Pengelolaan Limbah Berdaya Ekonomi Zahara, Inna; Viyani, Ari Okta; Sumayyah, Sumayyah
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Agustus
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v5i2.19818

Abstract

Desa Wisata Sukunan merupakan contoh sukses pengelolaan sampah berbasis komunitas yang telah mengadopsi prinsip 3R (reduce, reuse, Recycle) untuk menghasilkan produk daur ulang bernilai ekonomi. Namun, pengelolaan keuangan usaha berbasis limbah di desa ini masih menghadapi tantangan. Pencatatan keuangan masih dilakukan secara manual berisiko menimbulkan kesalahan pencatatan, kurangnya transparansi, serta sulitnya perencanaan usaha. Program pengabdian ini bertujuan untuk meningkatkan kapasitas pengelolaan usaha dalam pencatatan keuangan melalui sosialisasi dan pelatihan Sistem Informasi Akuntansi (SIA) sederhana berbasis digital. Metode kegiatan mencakup observasi awal, sosialisasi, pelatihan langsung, serta evaluasi melalui pre-test dan post-test. Hasil pelatihan menunjukan peningkatan signifikan dalam pemahaman peserta mengenai pencatatan arus kas, laporan laba rugi, dan penggunaan aplikasi Google Sheets. Peserta yang mampu menyusun laporan secara mandiri meningkat dari 15% menjadi 80%. Temuan ini menunjukkan bahwa penerapan SIA sederhana dapat mendorong tata kelola keuangan usaha limbah menjadi lebih transparan dan akuntabel. Program ini diharapkan dapat berkontribusi pada penguatan kemandirian ekonomi dan berkelanjutan ekowisata berbasis masyarakat di Desa Wisata Sukunan.
The Role of Company Size in the Influence of Sustainability Practices on Financial Performance Safitri, Linda Eka; Zahara, Inna
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2514

Abstract

Sustainability issues encourage manufacturing companies to focus not only on profitability but also on environmental responsibility. Green accounting practices, ISO 14001, and innovations in green technology are strategies for managing environmental impacts. Using regression analysis, this study analyzed secondary data from 55 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period from 2019 to 2023. The quantitative data that has been collected is processed and analyzed using the Statistical Package for the Social Sciences (SPSS) software. Multiple linear regression analysis models and Moderated Regression Analysis (MRA) are used to examine the relationship between independent variables (green accounting, ISO 14001, and green technology innovation) and dependent variables (financial performance), as well as the role of moderating variables (company size). The study's results indicate that green accounting and ISO 14001 have a positive impact on financial performance. Green technology innovation does not affect financial performance. Company size moderates the relationship between green accounting and ISO 14001 on financial performance, but does not moderate the effect of green technology innovation.
Co-Authors Aminin, Auliya Listiyana Dewi, Giarni Prisma Dian Paramita Dika, Laira Erwan Syah, Muhammad Li, Suwan Mega Handayani Mubarrok, Zennul Muhammad Erwan Syah PUJISARI, YUSTI Pusvitasari, Putri Rizki Wahyuning Damayanti S Sumayyah Safitri, Linda Eka Sulistiyantoro, David Sumayyah Sumayyah Sumayyah, Sumayyah Susliyanti, Eni Dwi Tassa, Arnes Vidyaningrum, Bunga Viyani, Ari Okta