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All Journal Jurnal Bisnis dan Manajemen Jurnal Dinamika Akuntansi Jurnal Akuntansi Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS IJEBD (International Journal Of Entrepreneurship And Business Development) Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management International Journal of Public Budgeting, Accounting and Finance JIA (Jurnal Ilmiah Akuntansi) Journal of Islamic Monetary Economics and Finance AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah PANNMED (Pharmacist, Analyst, Nurse, Nutrition, Midwivery, Environment, Dentist) Majalah Ilmiah Warta Dharmawangsa Jurnal Abdimas Mandiri Ilomata International Journal of Management The Indonesian Journal of Accounting Research JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Community Empowerment Ilomata International Journal of Management Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) COMMENT: Journal of Community Empowerment Jurnal Abdimas Musi Charitas JURNAL ABDIKARYASAKTI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC) Eduvest - Journal of Universal Studies Economics, Business, Accounting & Society Review Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Sriwijaya Accounting Community Services Journal of Ekonomics, Finance, and Management Studies IPSSJ
Yusnaini Yusnaini
Fakultas Ekonomi Universitas Sriwijaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Transportation Other

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Utilization of E-Commerce and Digital Marketing to Increase Value Added Products for MSMEs and Home Businesses in Kerinjing Village Burhanudin, Burhanudin; Yusnaini, Yusnaini; Khamisah, Nur; Kartasari, Shelly Febriana
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.77

Abstract

This community service aims to help business actors, both MSMEs and home-based businesses in Kerinjing Village, in the use of E-Commerce and Digital Marketing in order to increase the added value of a product. In the face of increasingly difficult business competition, especially in this COVID-19 pandemic situation, business players need a creative and innovative idea in marketing their products, so that their business can survive. Therefore, this service activity is carried out to provide assistance and training to business players in Kerinjing Village in utilizing E-Commerce and Digital Marketing. Service activities are carried out starting from the introduction and providing an understanding of E-Commerce and Digital Marketing, followed by training on the use of E-Commerce where results of the activities will be monitored and evaluated further. This Community Service activity was attended by 35 participants, consisting of business players and MSMEs in Kerinjing Village.
Pelatihan dan Pendampingan Penggunaan Aplikasi Sistem Informasi Akuntansi Koperasi Karyawan PT. PUSRI Palembang Listya, Anisa; Patmawati, Patmawati; Hakiki, Arista; Maryati, Sri; Yusnaini, Yusnaini; Siregar, Muhammad Ichsan; Farhan, Muhammad
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.88

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada bagian akuntansi dan keuangan Koperasi terutama bagi Koperasi Karyawan PT. Pusri Palembang untuk mencatat dan melaporkan transaksi keuangannya. Metode kegiatan ini dengan memberikan penyuluhan dan pendampingan kepada staff akuntansi dan Manajer Akuntansi untuk menggunakan aplikasi Sistem Indormasi Akuntansi berbasis database dan Local Area Network dalam penyusunan laporan keuangan. Hasil pengabdian masyarakat ini ditandai dengan antusias dan kemampuan peserta dalam menerima materi dan mampu melakukan praktik untuk menggunakan aplikasi SIA ini untuk menyusun laporan keuangan. Hasil kegiatan ini diharapkan bermanfaat bagi Koperasi Karyawan PT. Pusri Palembang untuk meningkatkan pengelolaan transaksi keuangan yang nantinya akan meningkatkan pendapatan dari Koperasi Karyawan PT. Pusri Palembang.
ANALISIS AUDIT SISTEM INFORMASI PERPUSTAKAAN PADA PERGURUAN TINGGI MENGGUNAKAN FRAMEWORK COBIT 5.0 Ainun, Nur; Febria, Nabila Dwi; Yusnaini, Yusnaini
Jurnal Warta Dharmawangsa Vol 19, No 1 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i1.5540

Abstract

Penelitian ini membahas analisa audit sistem informasi perpustakaan di perguruan tinggi untuk meningkatkan minat baca mahasiswa pada era Digital 5.0. Audit dilakukan untuk mengevaluasi infrastruktur teknologi, keamanan data, aksesibilitas, dan pengalaman pengguna dalam mendukung layanan perpustakaan. Hasil menunjukkan bahwa integrasi teknologi seperti kecerdasan buatan (AI), digitalisasi koleksi, dan pengembangan aplikasi mobile dapat meningkatkan minat baca secara signifikan. Namun, tantangan seperti kurangnya literasi digital dan keterbatasan infrastruktur perlu segera diatasi. Penelitian ini menyimpulkan bahwa audit sistem informasi memberikan langkah strategis untuk menciptakan layanan perpustakaan yang inovatif dan relevan dengan kebutuhan mahasiswa.
Bibliometric Analysis of University Social Responsibility: Advancing Transparency and Sustainability in Higher Education Yuni Ekawarti; Mohamad Adam; Yusnaini Yusnaini; Hasni Yusrianti
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.77647

Abstract

While the importance of University Social Responsibility (USR) is widely acknowledged in academic discourse, there remain substantial gaps in understanding how it interacts with sustainability, especially in terms of transparency as a measurable outcome. This study specifically addresses these gaps by employing bibliometric analysis to comprehensively explore the scope of literature on 'University Social Responsibility,' establishing it as a crucial transparency indicator for sustainability practices in higher education institutions. Using the VOSviewer tool, data from 356 scientific articles, published between 2006 and 2023 and sourced from Scopus, were meticulously analyzed. This analysis elucidates the relationships between authors, journals, and keywords, providing fresh insights into the evolving research landscape. These insights identify emerging trends that link USR to sustainability initiatives in higher education and elucidate the relationship between USR and transparency in achieving sustainability goals. The findings offer valuable insights for researchers and policymakers, underscoring the importance of transparency-based USR practices in promoting sustainable development.
Menguak Paradoks Activity-Based Management: Optimalisasi Biaya atau Sekadar Ilusi Kontrol? Nazari, Esa Cahyani; Catherine; Nur Aisyah, Putri; Yusnaini
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 1 (2025): Artikel Riset Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i1.5673

Abstract

Activity-Based Management (ABM) is a strategic approach used to optimize costs by identifying value-added activities and eliminating non-essential activities. This study aims to analyze the effectiveness of ABM in improving cost efficiency and uncover paradoxes that may arise in its application, such as the illusion of control in corporate financial management. This study uses a qualitative approach with the Systematic Literature Review (SLR) method, reviewing 40 relevant articles from national and international journals. The results showed that 37 studies supported the effectiveness of ABM in improving cost efficiency through the elimination of non-value-added activities, resulting in increased profitability. Examples of implementation in the hospitality and manufacturing sectors showed significant reductions in operating costs. However, three other studies highlighted challenges in implementing ABM, such as system complexity, high investment costs, and internal resistance that can hinder its effectiveness. Thus, the success of ABM is highly dependent on the organization's readiness to face implementation challenges, technological readiness, and managerial support. Without a well-thought-out strategy, ABM risks becoming just an illusion of control that has no real impact on the company's cost efficiency. Therefore, this research provides insight into the optimal strategy for implementing ABM to improve business competitiveness in a sustainable manner.
Faktor-faktor yang mempengaruhi perilaku disfungsional audit pada auditor: Systematic Literature Review Widyastuti , Fitria Heny; Saftiana, Yulia; Yusnaini, Yusnaini; Yusrianti, Hasni
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2620

Abstract

Dysfunctional audit behavior is deviant behavior carried out by an auditor in the form of manipulation, fraud or deviation from standards. Behavioral deviations that are usually carried out by auditors include reporting audit time with a total time shorter than the actual time, changing and/or stopping procedures that have been established in the implementation in the field, obtaining evidence that is less accurate, processing less accurately, and errors in the audit stages. This study aims to determine the main factors that influence dysfunctional audit behavior carried out by auditors. The method used in this study is the literature review (SLR) method. Research data were obtained from indexed journals Q1, Q2, Q3 and sinta 2 from emerald, proquest, and simantic scholar. This review analyzed 24 articles on dysfunctional audit behavior in the world published from 2010-2024. Most of the articles published use a quantitative approach and focus on public accounting firms. The main findings of this study found that the most influential factors (determinants) in dysfunctional audit behavior are time budget pressure, locus of control, gender, turnover intention, performance evaluation, task complexity, auditor work experience, employee performance, client interests, and organizational and professional commitment. Furthermore, further research should also consider the need for exploration, reflection, and asking more critical questions, not from the existing side. For example, asking again how the head of the Public Accounting Firm conducts performance assessments to reduce dysfunctional audit behavior and research on dysfunctional audit behavior is not only in the Public Accounting Firm but can be done in other public sectors.
BEYOND GROWTH: HOW MORAL FAILURE AND TOXIC CULTURE TRIGGERED EFISHERY'S FRAUD Ghina Saumalia; Yusnaini, Yusnaini
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 5 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i5.12269

Abstract

Fraud in the startup ecosystem has become a growing concern, especially with the recent case of eFishery, which allegedly manipulated financial reports in a systematic manner. This study aims to examine the key factors contributing to fraud in startups by focusing on two critical aspects: weak individual morality and unethical organizational culture. The research employs a systematic literature review of 17 scientific articles indexed in Scopus and SINTA. The analysis reveals that both factors are interrelated and jointly foster conditions that enable fraudulent behavior. Low individual morality increases the likelihood of deviant financial decision-making, while a permissive organizational culture exacerbates the risk of fraud. The study highlights the importance of fostering ethical values and strengthening internal control systems to prevent fraud in startups, particularly those operating under high growth pressure. These findings are expected to serve as a reference for developing more accountable and integrity-driven governance in the startup environment.
Efisiensi Biaya dalam Implementasi ABM: Analisis Tinjauan Literatur Sistematis Pramana Dwi Syahputra; Muhammad Rafli Gunawan Saputra; Rakha Maulana; Salsabilla Nadya Chanyesa; Yusnaini
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 3 (2025): Mei
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i3.4488

Abstract

This study aims to systematically identify and analyze the factors influencing the effectiveness of Activity-Based Management in improving cost efficiency in companies. Using the systematic literature review method, 27 scientific articles published between 2019 and 2025 were selected and analyzed to extract relevant information regarding internal and external factors that support or hinder the implementation of this cost management approach. The findings reveal a total of 12 influencing factors, with business competition being the most dominant factor, followed by data availability and consumer demands. These results indicate that the success of Activity-Based Management in enhancing cost efficiency is not only dependent on internal readiness, such as employee competence and accounting information systems, but also strongly affected by external pressures such as market competition and regulatory dynamics. This study contributes to a more comprehensive understanding of how various factors interact in shaping the effectiveness of Activity-Based Management and provides useful insights for managers seeking to optimize operational activities and reduce non-value-added costs through informed, data-based decision-making.
ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN BIAYA Septiana Rahma Sari; Erna Safitry; Faiza Sabrina Anugrah; Lyra Metta Aurellia; Yusnaini
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 3 (2025): Mei
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i3.4618

Abstract

Penelitian ini bertujuan untuk menganalisis peran anggaran biaya produksi sebagai alat pengendalian biaya dalam perusahaan. Dengan menggunakan metode Systematic Literature Review (SLR), penelitian ini mengkaji enam artikel ilmiah terbitan tahun 2019–2023 yang relevan dan memenuhi kriteria inklusi tertentu, seperti fokus pada pengendalian biaya dan ketersediaan teks lengkap. Hasil studi menunjukkan bahwa anggaran biaya produksi memiliki pengaruh signifikan terhadap efektivitas pengendalian biaya operasional perusahaan. Empat dari enam artikel menunjukkan hasil positif, di mana anggaran digunakan secara efektif untuk merencanakan, mengontrol, dan mengevaluasi biaya produksi. Faktor kunci keberhasilan antara lain adalah penyusunan anggaran berbasis data historis, klasifikasi biaya yang jelas, serta penerapan analisis varians dan pengawasan berkala. Sebaliknya, dua artikel menunjukkan hasil negatif yang disebabkan oleh perencanaan dan pengendalian internal. Temuan ini memperkuat bahwa penggunaan anggaran yang disiplin dan sistematis dapat meningkatkan efisiensi, transparansi, dan profitabilitas perusahaan, serta berperan strategis dalam mendukung pengambilan keputusan manajerial.
TQM DAN SUSTAINABILITY: KUALITAS YANG MENDUKUNG TUJUAN PEMBANGUNAN BERKELANJUTAN Ramadhan, Fahmi Indra; Athallah, Muhammad Fakhri; Putra, Muhammad Aditya; Yusnaini, Yusnaini
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i8.12588

Abstract

Significant changes in technology, social, political, and environmental conditions drive organizations to innovate to remain competitive while meeting sustainability demands. This study examines the impact of Total Quality Management (TQM) implementation on achieving corporate sustainability through a Systematic Literature Review (SLR) approach. Researchers identified relevant studies from various sources, such as Science Direct, Emeral, and Research Gate, to map key findings. Analysis of 33 journal articles shows that TQM positively contributes to three dimensions of sustainability (economic, social, and environmental) by reducing waste, optimizing resource use, and strengthening commitment to the Sustainable Development Goals (SDGs). However, TQM implementation is not free from challenges, such as organizational resistance, high investment requirements, and regulatory uncertainty. By understanding these dynamics, companies can develop strategies that integrate TQM as a foundation to strengthen competitiveness while contributing to sustainable global development.
Co-Authors Abd. Rasyid Syamsuri Acai Sudirman Afrida, Anggrelia Agil Novriansa Ali Djamhuri Anggi Syuhada Anisa Listya Artib, Shadiqy Aryanto Asfeni Nurullah Asrul Dedy Athallah, Muhammad Fakhri Ayunisa, Nirfa Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Catherine Darma Yanti Dewi, Kencana Diah Fitriani Dian Sri Andriani Dwi Mirani Dwirini Dwirini Dyah Hapsari Ekonugraheni Ermadiani, Ermadiani Erna Safitry Fachri Syafaat Faiza Sabrina Anugrah Febria, Nabila Dwi Fenty Astrina Fenty Fertika Andriana Fortunasari, Fortunasari Fuadah, Luk Luk Ghina Saumalia Gita Insyanawulan Gowon, Muhammad Gozali, Efva Octavina Donata Gunawan, Yakub Hadi Budiman Hakiki, Arista Hamzah, Ruth Samantha Harefa, Tulus Hasni Yusrianti HASNI YUSRIANTI Hera Febria Mavilinda Hidayat, Wahyudi Nur Ichsan Siregar, Muhammad Ika Sasti Ferina, Ika Sasti Inten Meutia Kartasari, Shelly Febriana Kencana Dewi Khamisah, Nur Khatimah, Khusnul Lina Dameria Siregar Lis Djuniar Listya, Anisa Luk Luk Fuadah Lyra Metta Aurellia Meirawati, Eka Meita Rahmawati Mohamad Adam Muhammad Farhan Muhammad Farhan Muhammad Hidayat Muhammad Rafli Gunawan Saputra Nadya Shinta Savira Gunawan Nazari, Esa Cahyani Nilam Kesuma Nilam Kesuma Ningsih, Endang Kusdiah Nur Ainun Nur Aisyah, Putri Nur Khamisah Nurhaliza, Novia Dewi Siti Nurwijayanti Patmawati Patmawati Patmawati Patmawati, Patmawati Praditya, Krisna Pramana Dwi Syahputra Prasetyawati, Tyas Pratiwi, Trie Sartika Putra, Muhammad Aditya Rakha Maulana Ramadhan, Fahmi Indra Randi Randi Relasari, Relasari Retna Mahriani Rohman, Abdul Rusli, Arrum Azzahra Saggaf, Abdullah Saggaf, Abdullah Salsabilla Nadya Chanyesa Sartika Pratiwi, Trie Septiana Rahma Sari Shelly Febriana Kartasari Silvia Arista Siregar, Muhammad Ichsan Sri Maryati Supitriyani, Supitriyani Susetyo, Didik Tertiarto Wahyudi Thania Atika Pratiwi Titin Vegirawati Tulus Harefa Vera Vianna Vicky Rosalia Wahyudi Nur Hidayat Wahyudi Nur Hidayat Wahyudi, Tertiaro Wani Fitriah Wani Welly, Yerisma Widyastuti , Fitria Heny Yanuar Ramadhan Yosi Arianti Yulasteriyani Yulasteriyani Yulia Saftiana YULIA SAFTIANA, YULIA Yuni Ekawarti Yuniwati, Cutyuniwati Yusnidar Yusnidar