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DIGITAL TRANSFORMATION IN MSME BOOKKEEPING SYSTEM: IMPACTS ON ACCURACY AND FINANCIAL DECISION-MAKING Sartono, Sartono; Kriatiawati, Endang; Setiawan, Aris
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.820

Abstract

MSMEs in Indonesia now need to undergo digital transformation to increase their operational efficiency and competitiveness. Inaccurate accounting frequently results in poor financial choices, which might put the company's survival at risk. This study seeks to investigate how digital transformation in bookkeeping systems can enhance the correctness of financial data and aid MSMEs in making better financial decisions. To explore the links between variables, a quantitative research method using SEM was utilized. Random sampling was the sampling method utilized, with a population of 164,364 MSMEs in West Kalimantan Province. With a 0.05 significance level, the Isaac and Michael formula was used to calculate the minimum sample size, which came out to be 140. But this study included 250 MSMEs in total to guarantee data reliability and representativeness. According to the data, digital literacy and transformation have a beneficial and substantial impact on the correctness of bookkeeping. The connection between digital transformation and bookkeeping accuracy is not, however, moderated by digital literacy. In addition, the data show that the accuracy of bookkeeping greatly impacts the caliber of financial choices made by MSMEs. This study contributes by demonstrating that digital transformation improves bookkeeping accuracy independently of digital literacy levels, highlighting the usability of digital accounting systems in low-skill environments.
Protective Effects of Red Spinach (Amaranthus tricolor L.) Ethanolic Extract on Tracheal Histopathology in Cigarette Smoke-Exposed Wistar Rats Setiawan, Haris; Agrisukma, Salsabilla Ari Sekar; Putra, Ichsan Luqmana Indra
Jurnal Sain Veteriner Vol 44, No 1 (2026): April
Publisher : Faculty of Veterinary Medicine, Universitas Gadjah Mada bekerjasama dengan PB PDHI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jsv.111588

Abstract

Cigarette smoke generates free radicals that can cause various respiratory disorders. Red spinach (Amaranthus tricolor L.) is a plant rich in antioxidants, which may help neutralize free radicals produced by cigarette smoke exposure. This study aimed to evaluate the protective effects of red spinach ethanol extract on the trachea of Wistar rats exposed to cigarette smoke. Twenty-four male Wistar rats were randomly assigned to four groups: K (distilled water), KN (cigarette smoke exposure), P1 (cigarette smoke exposure with 200 mg/kg BW extract), and P2 (cigarette smoke exposure with 400 mg/kg BW extract). Treatments were administered daily for 21 consecutive days. On day 22, the rats were euthanized, and their tracheas were collected for histological analysis. The tracheal tissues were processed using the paraffin embedding method and stained with hematoxylin and eosin. The evaluated parameters included epithelial cell height, tracheal lumen diameter, and goblet cell number. Data were analyzed using one-way ANOVA followed by Duncan’s post hoc test, with significance set at p < 0.05. Results demonstrated that exposure to cigarette smoke (KN group) significantly disrupted the tracheal histological structure (p < 0.05). However, administration of 400 mg/kg BW red spinach ethanol extract (P2 group) exhibited a protective effect by preserving epithelial cell height, lumen diameter, and goblet cell number comparable to those of the control group (K). In conclusion, red spinach ethanol extract at a dose of 400 mg/kg BW effectively protects the tracheal structure of Wistar rats against cigarette smoke-induced damage by maintaining epithelial cell height, lumen diameter, and goblet cell number at near-normal levels.
FENOMENA PENGALAMAN PERILAKU CARING KEPERAWATAN PERAWAT INDONESIA Judha, Mohamad; Setiawan, Aris; Imam, Khairul; Erikawati, NiLuh Putu
EMPIRIS : Jurnal Sains, Teknologi dan Kesehatan Vol. 1 No. 3 (2024): EMPIRIS : Jurnal Sains, Teknologi dan Kesehatan, September 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/8a46sy18

Abstract

Latar belakang : Caring merupakan penilaian penting bagi masyarakat dalam menggunakan pelayanan kesehatan, namun sayangnya di Indonesia perilaku peduli dari beberapa hasil penelitian masih kurang. Masih terdapat perawat yang tidak peduli dan kurang motivasi terhadap pasien karena terbebani dengan pekerjaan yang bukan merupakan pekerjaan perawat. Tujuan : mengetahui pengalaman perawat dalam menerapkan prilaku caring, faktor yang mendukung dan menghambat motivasi untuk berbuat caring. Metode : desain kualitatif dengan wawancara mendalam tentang fenomena implementasi perilaku Caring, motivasi caring serta faktor-faktor yang menghambat prilaku caring. Partisipan diambil 11 orang dengan berbagai latar belakang. Hasil: terdapat 3 situasi yang bisa mewujudkan prilaku caring, ada 2 faktor yang bisa meningkatkan motivasi sebagai dukungan merawat pasien serta terdapat 4 faktor yang menghambat motivasi berprilaku caring. Diskusi: lingkungan kerja yang aman dan nyaman, peraturan kantor seperti pengaturan waktu istirahat, gaji, penghargaan atas prestasi, merupakan hal-hal yang dapat memotivasi seseorang untuk bekerja di suatu tempat. sedangkan harga diri perawat dianggap sebagai bagian dari citra diri, aktualisasi diri atas eksistensi diri seseorang dalam bekerja
Bridging the Skills Gap: The Impact of High School CTE Programs on Local Industry Recruitment in Arizona Miller, Ethan J.; Setiawan, Aris
Al Kautsar: Knowledge Advancements in Teaching Strategies and Research Vol. 4 No. 1 (2026): Al-Kautsar: Knowledge Advancements in Teacing Strategies and Research, January
Publisher : PT. Berkah Smart Academica

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64093/al-kautsar.v4i1.897

Abstract

Arizona’s strategic sectors, particularly semiconductor manufacturing and healthcare, currently face an alarming skills gap as local talent availability fails to keep pace with rapid high-tech industrial expansion. This study explores the role of high school Career and Technical Education (CTE) programs in addressing this crisis through the Career and Technical Education Districts (CTED) model. Utilizing a qualitative descriptive case study approach, primary data were gathered through virtual interviews and in-depth document analysis of official reports from 2024–2025 to ensure research credibility despite remote implementation. The findings indicate that CTE concentrators achieve a graduation rate of 94.5%, with over 90% of graduates positively engaged in the economy. This high engagement is qualitatively driven by an industry-synchronized curriculum that mirrors actual workplace environments, fostering high student self-efficacy. Furthermore, the acquisition of industry-recognized credentials (IRC) emerged as a decisive factor that technically reduces recruitment costs and training time for local companies by providing instant proof of competence. The study concludes that while CTE programs serve as a strategic bridge, challenges regarding rural access and instructor shortages persist. To address the shortage of expert instructors, it is recommended that the state government simplify teaching certification pathways for industry practitioners through a specialized "adjunct instructor" scheme.
The Exhuma: Spiritual semiosis and ritual logic in the final sequence Pitaloka, Devanka Diaz Ayu; Setiyono, Budi; Setiawan, Aris
International Journal of Culture and Art Studies Vol. 10 No. 1 (2026): International Journal of Culture and Art Studies (IJCAS)
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/ijcas.v10i1.24219

Abstract

While film semiotics has extensively examined narrative structure, genre conventions, and audience affect, it has paid limited attention to how spiritual meaning is structurally produced within specific cinematic sequences in Asian horror cinema. This study addresses this gap by analyzing the final ritual sequence of Exhuma (2024) to examine how spiritual semiosis is constructed through the relational organization of signs rooted in East Asian cosmology. Employing a qualitative semiotic and intertextual approach, the study operationalizes Roland Barthes’ framework of denotation, connotation, and myth alongside Julia Kristeva’s concept of intertextuality to trace how ritual signs generate cosmological meaning. The final sequence is selected as a bounded unit of analysis for its narrative and spiritual culmination, which concentrates the densest configuration of elemental symbolism, bodily enactment, and verbal articulation. The findings demonstrate that the sequence is structured as a coherent ritual process consisting of cognitive recognition of elemental composition, verbal articulation of cosmological principles, and embodied enactment. At the mythic level, this configuration naturalizes a worldview in which spiritual disturbance is resolved through relational balance among elemental forces, corresponding to the operative logic of Wu Xing. Rather than making empirical claims about audience reception, this study proposes an analytical reading grounded in structural cosmological affinity, through which the film’s spiritual logic may be interpreted across cultural contexts. By integrating semiotics and intertextuality within a cosmological framework, the study contributes a model for understanding Asian horror cinema as a site of spiritual semiosis articulated through cinematic form.
PENDAMPINGAN PENANGANAN SAMPAH PLASTIK UNTUK MINIMASI DAMPAK PENCEMARAN LINGKUNGAN DI UNIVERSITAS SANG BUMI RUWA JURAI BANDAR LAMPUNG darni, yuli; Lismeri, Lia; Utami, Herti; Ginting, Simparmin; Setiawan, Aris; Kusumawardhani, Nindya; Hussein, Muhammad
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol. 10 No. 1 (2026): Vol. 10 No. 1, Maret 2026
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v10i1.670

Abstract

The community service activity at Sang Bumi Ruwa Jurai University (Saburai) aims to improve and develop initiatives for plastic waste management to minimize environmental pollution and generate products with higher economic value. Through this program, students learn how to sort and manage plastic waste within the campus environment. This activity directly impacts plastic waste handling efforts. The methods applied in this program include socialization and training on waste management. During the socialization, the utilization and management of plastic waste are briefly explained using the concepts of reduce, reuse, and recycle. Training sessions are provided to students, staff, and cleaning personnel at Saburai University, focusing on plastic waste sorting techniques. The activities take place at Saburai University, Bandar Lampung, targeting primarily the students and staff, who are then expected to disseminate the knowledge to the surrounding community. The expected outcome is that partners are able to manage plastic waste more efficiently and enhance its economic value. This initiative represents a positive contribution to one of the government’s programs in environmental protection and efforts to minimize waste and pollution.
Academic Discrimination Against Persons with Disabilities in Higher Education Anindya, Felicia; Yudyantoro, Jutta Aurora Citra; Maharani, Arindy; Setiawan, Aris
Disable Vol. 1 No. 2 (2025): Disable: Law Review
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/dlr.v1i2.52212

Abstract

Higher education is expected to function as an inclusive and equitable space for all individuals, including persons with disabilities; however, academic discrimination persists in structural and cultural forms. Although Law Number 8 of 2016 guarantees the right to education, its realization raises critical theoretical concerns regarding the effectiveness of legal protection. This study aims to conceptualize academic discrimination in higher education and to examine the adequacy of existing legal frameworks from a theoretical perspective. Using normative legal research with statute and conceptual approaches, this study analyzes legal norms and relevant literature. The findings reveal a fundamental gap between formal legal guarantees and their realization, indicating structural limitations within the legal system. The theoretical novelty of this research lies in the development of a normative–conceptual framework that positions academic discrimination as a manifestation of structural inequality rather than merely a failure of implementation. By integrating human rights theory, the social model of disability, and legal effectiveness theory, this study highlights the need to move from a formalistic legal paradigm toward substantive equality in ensuring the rights of persons with disabilities.
SME Performance Analysis: Reviewed from the TOE Framework Perspective to Support Sustainable Economic Resilience in Indonesia Uray, Andrey Indra Maulana; Setiawan, Aris; Araftake Blikololong, Yohanes Gala
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4617

Abstract

Adopting e-commerce in the business sector requires technological resources such as IT infrastructure, internet connectivity, software and hardware systems, as well as qualified IT personnel which often poses financial challenges for small and medium-sized enterprises (SMEs). This study investigates whether technology adoption by SMEs translates into competitive advantage and improved performance. The research emphasizes the Technology–Organization–Environment (TOE) framework, which highlights the role of technological readiness, organizational capacity, and environmental factors in shaping competitiveness. Combined with the diffusion of innovation theory, this framework is expected to guide SMEs in developing effective strategies for technology adoption. A quantitative approach was applied using survey methods and data analysis through Partial Least Squares Structural Equation Modeling (PLS-SEM). Purposive sampling yielded 398 SME respondents across Indonesia. Findings show that entrepreneurial orientation and technological readiness significantly influence SME performance—measured by personal wealth and firm growth—through competitive advantage. Entrepreneurial orientation exhibits a full mediation effect, while technological readiness demonstrates partial mediation. These results suggest that within the TOE framework, technology, organization, and environment must first generate competitive advantage before exerting a significant impact on SME performance. This study confirms that integrating TOE with diffusion of innovation theory provides a strategic foundation for SMEs to adopt technology effectively, enhance competitiveness, and achieve sustainable growth.
Pendampingan Pelaporan Pajak Tahunan pada UMKM di Kota Pontianak Sari, Wilda; Setiawan, Aris; Fakhrul Yahya, Rizki; Dwi Widyastuti, Reni; Kristiawati, Endang
Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat) Vol 6 No 3 (2026): Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat)
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakamitra.v6i3.1399

Abstract

Perkembangan teknologi informasi saat ini sangatlah pesat, sehingga berdampak besar pada berbagai sektor kehidupan termasuk dunia bisnis. Pelaku usaha saat ini diwajibkan untuk melaporkan kewajibannya melalui sistem yang baru yakni Core Tax Administration System (CTAS). CTAS ditujukan untuk memberikan kemudahan kepada wajib pajak untuk melaporkan kewajiban perpajakannya. Namun, saat ini mitra pada pengabdian ini memiliki keterbatasan pada sumber daya manusia yang dimiliki sehingga mengalami kebingungan dalam melaporkan kewajiban pajaknya. Pengusaha UMKM takut salah dalam melaporkan kewajibannya jika tidak didampingi oleh ahlinya. Tujuan dari kegiatan pengabdian ini adalah melakukan pendampingan pelaporan SPT Tahunan. Kegiatan ini dilakukan secara berkala mulai dari pengumpulan data laporan keuangan mitra sampai dengan proses pelaporan SPT tahun 2023 dan 2024. Hasil kegiatan pengabdian ini adalah mitra pengabdian yaitu UMKM Stick Talas Mbak Tum sudah dapat melaporkan SPT tahun 2023 dan 2024 degan benar sesuai dengan ketentuan yang berlaku. Data-data keuangan yang dibutuhkan dalam pelaporan keuangan saat ini sudah terkumpul dan disusun dengan baik, sehingga diharapkan tahun depan Stick Talas Mbak Tum sudah dapat melaporkan kewajiban perpajakannya secara mandiri.
Media Online dan Biodigilib sebagai Solusi Peningkatan Layanan Perpustakaan Setiawan, Aris
Media Informasi Vol 33 No 2 (2024): Media Informasi
Publisher : Perpustakaan Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/mi.v33i2.16993

Abstract

Limited physical contact which was initially caused by the COVID-19 pandemic at the beginning of 2020 resulted in The library having temporarily closed its services. The library as an institution which has the task of managing collections professionally using a standard system to meet the educational, research, preservation and recreation needs of its users must make changes. This research aims to determine the benefits of online media and digital libraries to improve library services. The method used is literature study and observation of the YouTube and Biodigilib applications. Online media is a technology product that can be used as a means of information and also a communication tool to improve library services. The ease of use of social media (Youtube) can be implemented and used in libraries, both to promote collections and information held by libraries or as a medium of communication between libraries and users. The Biodigilib digital library application is the result of technology, this application cannot replace 100% of conventional libraries. Digital libraries can be used as a hybrid library service as a companion. These two technological results, namely online media (Youtube) and the biodigilib application, can be used as a solution in libraries if there is limited physical contact.
Co-Authors Adham, Ibnu Adillah, Egga Aditya, Friska Agrisukma, Salsabilla Ari Sekar Agus Efendi Agustian, Muhammad Rizki Aida Mahmudah Aini, Wardatul Alhari Aminuddin, Ahamad Anindya, Felicia Anis Rahmawati Apriandy, Roynaldi Buwono Apris Yulianto Saefatu Araftake Blikololong, Yohanes Gala Ardiyanto, Ferry Arif, M. Fauzan Ariyanto, Jon Arridho, Ilham Ali Ayuati, Manggar Sari Azali, Aulia Syafadilla Barasa, Zepanya Saputra Bayu Aji, Nur Seto Belinda Astriddana Bondan Aji Manggala Bondet Wrahatnala Bramadi Arya Budi Setiyono Budi Siswanto Damayanti, Yusri Darlan Darlenis, Teti Dekanipa, Gendot Deki Prasetya Ardiansyah Diajeng Stevani Dwi Ismiati Dwi Widyastuti, Reni Ega Damayanti Ekawati Ekawati Endang Kristiawati, Endang Endriyati, Endriyati Erikawati, NiLuh Putu Fahrur Rozi Fakhrul Yahya, Rizki Fakih, Choerul Fatma Sukmawati, Fatma Ferawati, Sri Rahayu Galih Yatalaththov, Febriofca Handriyotopo Handriyotopo Hermawan, Endang Herti Utami Hisbullah, Muhammad Ilham Hussein, Muhammad I Nyoman Sukerna, I Nyoman Ichsan Luqmana Indra Putra, Ichsan Luqmana Indra Ida Ayu Putu Sri Widnyani Ismiati, Dwi Ji Pyo, Chung Joko Sulistyo Jungkung Setyo Utomo Khairul Imam Kriatiawati, Endang Kusumawardhani, Nindya Lambangsari, Sonia Pangesti Lismeri, Lia Livera, Kristen Angela Maharani, Arindy Mahardika, Heri Maliza, Rita Maulana, Syaiful Adam Mayasafitri, Rina Miller, Ethan J. Moch. Anil Syidqi Mohamad Judha Muh Nur Udin, Muh Nur Mukhtar Effendi Munawir Yusuf Mutiara Dewi Fatimah Nanik Sri Prihatini Nifa, Kholishotun Nugraha, Wisma Ch. R. Nurazizah, Intan Faya Nurrohiim, Annisaa’ Panakajaya Hidayatullah Pitaloka, Devanka Diaz Ayu Prasasti, Shinta Dwi Purbasari, Riris Purnomo, Muhammad Arif Jati Purwanto Purwanto Putro, Galuh Argo Rachman, Anung Rahmana, Jaka Rifa'i, M.Rifa'i Ronaldi Rosy Tristanti Sardjiastuti, Sardjiastuti Sari, Wilda Sartono Sartono, Sartono Satria Rizky Utama Satria, Dioda Setiawan, Arif Nur Sidik, Adi Permana Simatupang, Gabriel Roosmargo Lono Lastoro Simparmin br Ginting Simparmin Ginting Soladi, Soladi Sonia Pangesti Lambangsari Sri Rahayu Ferawati Sri Rochana Widyastutieningrum Subeqi Nur Hikmah, Subeqi Nur Sudiyanto Sudiyanto sugeng Nugroho Sugiyanto - Sunardi Sunardi Suyanto - Suyanto Suyanto Suyoto Suyoto Suyoto Suyoto Suyoto Syaidah, Rahimi Theresiana Ani Larasati, Theresiana Ani Timur, Yuddan Fijar Sugma udin, Muhhamad Nur Uray Andrey Indra Maulana Wahyu Widanarto, Wahyu Wardana, Sapto Wardani, Diah Kartika Widiasari, Aprilia Widyastuti, Reni Dwi Widyastutieningrum, Sri Rochana Wijayati, Heni Yashiro, Takashi Yeni Nuraeni, Yeni Yudyantoro, Jutta Aurora Citra Yuli Darni Yuningsih, Siti Hadiaty Zulkarnain Mistortoify