Articles
Faktor Penentu Penerapan Akuntansi Digital pada UMKM: Intervensi Pemerintah sebagai Variabel Pemoderasi
Aryanto;
Ida Farida
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti
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DOI: 10.34208/jba.v24i2.1473
Technological advance and intense business competition require MSME actors to be able to take advantage of technology in managing their business, one of which is by applying digital accounting. The purpose of this study is to analyze the factors that determine MSME actors in implementing digital accounting with government intervention as a moderating variable. The factors that will be analyzed in this study use the Technology-Organization-Environment (TOE) Framework. The study was conducted on MSME actors in the City and Regency of Tegal with a sampling technique in the form of accidental sampling. The research obtained is in the form of primary data with the technique of collecting it through a questionnaire. The data that has been collected was analyzed using SmartPLS 3.0. The result showed that compatibility, owner commitment, and competitive pressure had a significant effect on the application of digital accounting, while relative advantage had no significant effect on the application of digital accounting. Government intervention is not able to moderate in this research model. The result of this study is expected to be used by the government as consideration for policy making related to the development of a digital financial ecosystem fo MSMEs in the City and Regency of Tegal.
PENGARUH PENGETAHUAN AKUNTANSI TERHADAP PENERAPAN AKUNTANSI DIGITAL SERTA DAMPAKNYA TERHADAP KINERJA UMKM
Aryanto Aryanto;
Fitri Amaliyah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang
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DOI: 10.32493/JABI.v5i3.y2022.p243-254
MSME actors have not been able to fully utilize the use of technology, this is a challenge for MSME actors in Indonesia. This study aims to determine the effect of accounting knowledge of MSME actors on the application of digital accounting and its impact on MSME performance. The type of data in this study is quantitative data with the primary data source from a questionnaire. The population in this study is MSMEs in the Brebes District, Brebes Regency with a sample of 65 MSMEs using a simple random sampling technique. The data analysis technique in this study used the SEM Partial Least Square (PLS) method. The result showed that the level of accounting knowledge has a significant positive effect on the application of digital accounting, the level of accounting knowledge has no effect on performance, and the application of digital accounting has a significant positive effect on performance.
ANALYSIS OF THE APPLICATION OF ANDROID-BASED ACCOUNTING APPLICATIONS TO COMPILE FINANCIAL REPORTS AT THE WORKSHOP PERKASA AUTORESTO AND CLUB TEGAL
Hilda Paramadina Puspaningrum Haliem;
Yeni Priatna Sari;
Aryanto Aryanto
Applied Accounting and Management Review (AAMAR) Vol 2, No 1 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang
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DOI: 10.32497/aamar.v2i1.4409
Bengkel Perkasa Autoresto and Club Tegal are MSMEs engaged in services that have not made financial reports in accordance with applicable standards. This study aims to helps Bengkel Perkasa Autoresto and Club in arrange and produce financial reports by implement an android-based accounting application, named SI APIK. The results of these financial statements can be used by the company to know the profite and loss obtained. This type of research is qualitative research use descriptive method. The data collection technique used in this research is by conduct interview, observation, documentation, and literature study. Based on the research results, the application of SI APIK can be used easily. SI APIK application helps Bengkel Perkasa in arrange financial reports according to SAK EMKM so that it can find out profit or loss obtained.
Perancangan Sistem Informasi Akuntansi Pengelolaan Keuangan untuk Yayasan Insan Mulia Surakarta
Yeni Priatna Sari;
Abdul Kharis Almasyhari;
Aryanto Aryanto
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta
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DOI: 10.18196/jati.v6i2.18175
Penelitian ini memiliki tujuan untuk melakukan perancangan sistemĀ informasi akuntansi untuk pengelolaan keuangan khususnya di bagian pembayaran SPP bagi Yayasan Insan Mulia Surakarta yang mengelola SDIT dan SMPIT. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Sistem informasi ini diharapkan dapat memberikan kemudahan bagi bendahara Yayasan dalam mengelola keuangan Yayasan, memberikan kecepatan dalam penyajian informasi keuangan serta memberikan keyakinan bahwa dana siswa telah di kumpulkan dengan baik.
MENINGKATKAN BUDAYA LITERASI MELALUI TAMAN BACA MASYARAKAT DESA RAJADANU KABUPATEN KUNINGAN
Nurhayati, Ita;
Pratomi, Yogi;
Aryanto, Aryanto;
Fahri, Amar;
Alfin, Muhamad;
Fahrezi, Rifki;
Syifa, Syifa;
Maulana, Aldy;
Fuadi, Wafa
Jurnal Pengabdian Masyarakat Sabangka Vol 3 No 05 (2024): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM Azramedia Indonesia
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DOI: 10.62668/sabangka.v3i05.1250
The aim of this activity is to stimulate interest in literacy among children, especially in Rajadanu Village, and the general public, with a focus on improving literacy skills. In implementing this reading garden program, we apply research-bSased methods with a PAR (Participatory Action Research) approach. When providing books, we also work with book donors. Apart from that, the village also provides space for the TBM. Based on observations, it indicates that children's reading awareness in Rajadanu Village is still lacking. Providing reading books is an important factor in stimulating interest in reading, and good facilities can promote people's interest in reading, especially local children. The conclusion of this service is an effort to stimulate or improve children's literacy understanding through reading gardens.
PEMANFAATAN METODE WAVELET PADA ROBOT SEPAKBOLA BERBASIS MACHINE LEARNING GOOGLE TENSORFLOW
Aryanto, Aryanto;
Melvi, Melvi
Journal of Energy and Electrical Engineering Vol 1, No 2: APRIL 2020
Publisher : Teknik Elektro Universitas Siliwangi
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DOI: 10.37058/jeee.v1i2.1552
Humanoid Football robot that will be investigated is a wheeled model developed with the ability to predict or prediction in a football field with high accuracy and image resolution. This robot is expected to be able to keep the goal for up to 25 minutes with a cruising reach of 100 m. Also, the robot can monitor or monitor the desired area so that it can keep the goal from attacks from the opposing robot. This robot is expected to complete prediction missions towards the ball and autonomous monitoring without being controlled by the pilot. Robot control is carried out by a Ground Control Station (GCS) computer. The goalkeeper's robot process uses Google TensorFlow's machine learning technology that is integrated with the wavelet method to enable this robot to keep the goalposts from the area effectively and efficiently. Keywords: robot, machine learning, prediction, Ground Control Station, wavelet method
Penerapan Regresi Logistik Dalam Analisis Pengeluaran Rumah Tangga Masyarakat Daerah Terpencil di Kabupaten Keerom
Situmeang, Radian J.;
Aryanto, Aryanto;
Langowuyo, Agustinus
SAINTIFIK Vol 10 No 2 (2024): Saintifik: Jurnal Matematika, Sains, dan Pembelajarannya
Publisher : Universitas Sulawesi Barat
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DOI: 10.31605/saintifik.v10i2.485
Penelitian ini bertujuan untuk menganalisis dampak kurangnya akses listrik PLN terhadap pengeluaran rumah tangga masyarakat desa terpencil di Kabupaten Keerom. Metode yang digunakan adalah kombinasi statistik sosial dan regresi logistik untuk memodelkan data survei yang dikumpulkan. Hasil dari penelitian ini diharapkan dapat memberikan wawasan mendalam mengenai pengeluaran rumah tangga di berbagai desa terpencil, yang diharapkan dapat membantu pemerintah dalam upaya meningkatkan kualitas hidup masyarakat tersebut. Signifikansi studi ini terletak pada kontribusinya dalam pemahaman yang lebih baik tentang kebutuhan energi di beberapa desa terpencil serta bagaimana akses listrik dapat memengaruhi standar hidup. Temuan studi ini akan menjadi sumber informasi berharga bagi pembuat kebijakan dan pemangku kepentingan di sektor energi untuk merancang strategi yang efektif dalam penyediaan energi berkelanjutan bagi masyarakat terpencil.
Kajian Perilaku Pengguna (User) Terhadap Penggunaan Sistem Informasi Industri Kecil Menengah (SI-IKM) Kota Tegal
Widianto, Andri;
Aryanto, Aryanto
Jurnal Riset Bisnis dan Investasi Vol. 4 No. 1 (2018): Jurnal Riset Bisnis dan Investasi
Publisher : Jurnal Riset Bisnis dan Investasi
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DOI: 10.35313/jrbi.v4i1.988
Information has an important role for human life, therefore every human being needs information in order to support her daily life. The purpose of this research is to know User Behavior toward Small Medium Industry Information System (SI-IKM) Tegal With The Technology Acceptance Model (TAM) Theory Approach. The population of this research is the user of IKM information system. Samples taken in this study are employees of Department of Labor, Industry of Tegal City, surveyors and perpetrators of IKM using the information system. Sampling technique in this research is purposive sampling. The results of this study in accordance with the approach of Technology Acceptance Model Model (TAM), but for Perceived Usefulness variables have no significant effect on Attitude Toward Using variable.
FINANCIAL PLANNING LITERACY BAGI PENGUSAHA PEREMPUAN DI KABUPATEN TEGAL
Sari, Yeni Priatna;
Aryanto, Aryanto;
Widianto, Andri;
Kartika , Dewi;
Syaharanibasir, Nafisha Dila;
Nurkhasanah, Ayu
Jurnal Abdimas Sangkabira Vol. 4 No. 1 (2023): Jurnal Abdimas Sangkabira, Desember 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram
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DOI: 10.29303/abdimassangkabira.v4i1.884
Kegiatan pengabdian Masyarakat ini memiliki tujuan untuk meningkatkan kapasitas para pengusaha perempuan di Kabupaten Tegal dalam kemampuan melakukan perencanaan keuangan. Kegiatan ini dilakukan oleh dosen Prodi D3 Akuntansi bekerjasama dengan Dinas Koperasi dan UMKM Kabupaten Tegal. Fokus kegiatan ini adalah pada pengusaha perempuan di sebabkan para perempuan adalah garda paling depan dalam pengelolaan keuangan rumah tangga. Kegiatan ini dilakukan dengan memberikan pemahaman tentang pentingnya perencanaan keuangan dalam pengelolaan keuangan rumah tangga dan bisnis. Selain itu peserta juga dilatih menggunakan metode Kakeibo dalam melakukan perencanaan keuangan. Kakeibo adalah sebuah metode perencanaan keuangan sederhana yang terkenal dari Jepang. Dalam kegiatan pengabdian Masyarakat ini para pengusaha perempuan juga dilatih penggunaan aplikasi buku kas AKPHB berbasis android. Buku kas AKPHB ini diharapkan dapat membantu para peserta dalam melakukan perencanaan keuangan dengan mencatat setiap pendapatan dan pengeluaran yang dilakukan. Kegiatan ini berjalan dengan lancer, dan diharapkan dapat membantu para pengusaha perempuan dalam melakukan pengelolaan keuangan. Kata kunci: literasi perencanaan keuangan, metode kakeibo, buku kas AKPHB, pengelolaan keuangan, literasi keuangan
Pengaruh Pengetahuan Akuntansi terhadap Penerapan Akuntansi Digital serta Dampaknya terhadap Kinerja UMKM
Aryanto, Aryanto;
Amaliyah, Fitri
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 5 No. 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang
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DOI: 10.32493/JABI.v5i3.y2022.p243-254
MSME actors have not been able to fully utilize the use of technology, this is a challenge for MSME actors in Indonesia. This study aims to determine the effect of accounting knowledge of MSME actors on the application of digital accounting and its impact on MSME performance. The type of data in this study is quantitative data with the primary data source from a questionnaire. The population in this study is MSMEs in the Brebes District, Brebes Regency with a sample of 65 MSMEs using a simple random sampling technique. The data analysis technique in this study used the SEM Partial Least Square (PLS) method. The result showed that the level of accounting knowledge has a significant positive effect on the application of digital accounting, the level of accounting knowledge has no effect on performance, and the application of digital accounting has a significant positive effect on performance.