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Strategic Information Moderated By Effectiveness Management Accounting Information Systems: Business Strategy Approach Lilis Puspitawati
Jurnal Akuntansi Vol. 25 No. 1 (2021): June 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i1.727

The industrial revolution 4.0 increases business competition and the increasing need for accounting information for strategic decision making. Accounting information is financial information needed by managers to predict and determine the company's strategic policies in the future, however, the current condition of many companies has not been able to produce quality accounting information which has an impact on the production of inappropriate financial policies. This study aims to determine how much the business strategy affects the effectiveness of the use of accounting software and how much the effectiveness of accounting software affects the quality of accounting information. The population in this study were 472 managers of state-owned companies and a total sample of 312 managers of BUMN which were determined by simple random sampling technique. Testing data using covariance-based structural equation modeling (SEM) with Lisrell software. The results of this study prove that State-Owned Enterprises in Indonesia effective application software affects quality accounting information, as well as the company's business strategy affects the effectiveness of accounting software.

PENGARUH AKUNTABILITAS DAN KETERBUKAAN INFORMASI TERHADAP KINERJA PELAYANAN PEMERINTAH DAERAH (Survei pada Desa diKecamatan Parongpong Kabupaten Bandung Barat) Lilis Puspitawati; Bella Silvia Marsellina
JEMBA Vol 2 No 2 (2022): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v2i2.8540

Penelitian ini bertujuan untuk mengetahui besar pengaruh Akuntabilitas Dan Keterbukaan Informasi, Terhadap Kinerja Pelayanan pemerintahan daerah pada Satuan Kerja Perangkat Desa (SKPDes) untuk masing-masing desa di Kecamatan Parongpong. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan verifikatif dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini yaitu desa di kecamatan parongpong kabupaten bandung barat.Teknik pengambilan sampel dalam penelitian ini menggunakan teknik Probability Sampling dan untuk memperoleh data menggunakan metode Simpel Random Sampling sehingga diperoleh 35 orang responden pada penelitian ini, Sumber data dalam penelitian ini adalah data primer yang diperoleh dari jawaban kuesioner responden. Pengujian statistik yang digunakan untuk menguji hipotesis adalah analisis regresi linear berganda dengan menggunakan alat analisis software SPSS Versi 26.0.Hasil pengujian hipotesis dalam penelitian menunjukkan bahwa Akuntabilitas berpengaruh positif terhadap Kinerja pelayanan pemerintahan daerah, dan Transparansi berpengaruh positif terhadap Kinerja pelayanan pemerintahan daerah.

PENINGKATAN TATA KELOLA KEUANGAN AGROWISATA DESA CIMANDE MELALUI DIGITALISASI BISNIS Lilis Puspitawati; Nani Cahyani; Lesi Hertati
Jurnal Abdimas Mandiri Vol. 6 No. 3
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v6i3.2708

Program Pengembangan Desa Mitra (PPDM) yang diusulkan mengusung tema peningkatan tata kelola keuangan dan digitalisasi bisnis menggunakan aplikasi keuangan danÂ untuk komunitas agribisnis pertanian, perternakan dan olahan hasil pertanian yang berada di desa cimande, kabupaten Bogor, Jawa-Barat.Â Berbekal latar belakang nilai budaya dan kearifan lokal masih melekat kuat, desa cimande memiliki potensi yang luar biasa potensial untuk dikembangkan sebagai lokasi tujuan wisata. Program ini diusulkan berdasarkan adanya permasalahan para pelaku usaha yang tergabung dalam berbagai komunitas agribisnis di desa Cimande belum memiliki pengetahuan dan skills yang memadai terkait manajemen keuangan, pelaporan keuangan serta pengetahuan tentang IT, sehingga sulit mengikuti untuk digitalisasi bisnis dengan memanfaatkan aplikasi keuangan yang tersedia. Tujuan dilakukannya kegiatan ini adalah memberikan solusi untuk permasalahan pembangunan Desa yang belum merata di Provinsi Jawa Barat melalui melalui peningkatan tata kelola keuangan dan digitalisasi bisnis agrowisata desa Cimande,Â untuk meningkatkan pemahaman pelaku agribisnisÂ dalam hal tata kelola keuangan dan IT, Membantu para pelaku usaha agrowisata di desa cimande agar terampilÂ menggunakan IT dalam pengelolaan usahaÂ yang efektif dan efisien, serta mendorong dihasilkannya kegiatan luaran-luaran P2DM yang dapat digunakan untuk meningkatkan kompetensi/rekognisiÂ dosen dan mahasiswa. Hasil pelaksanaan program menunjukan terdapat peningkatan pemahaman dan keterampilan tata kelola pada komunitas agribisnis di desa cimande.Kata Kunci: Tata Kelola, Digitalisasi Bisnis, Komunitas Agrowisata

Survey Tingkat Pengetahuan Serta Kesiapan Dosen dan Mahasiswa dalam Pelaksanaan Program Merdeka Belajar Kampus Merdeka Lilis Puspitawati; tatik Rohmawati; Manap Solihat; Inggar Prayoga; Aelina Surya
JAMP : Jurnal Administrasi dan Manajemen Pendidikan Vol 6, No 1 (2023): Volume 6 No 1 Maret 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract: The purpose of this survey is to determine the level of knowledge and readiness of lecturers and students in the implementation of the MBKM program and to find out the obstacles in the implementation of the MBKM program. This survey uses a descriptive method and the data is processed using descriptive statistics. The survey was conducted on 1307 respondents consisting of 23 lecturers and 1284 students in the UNIKOM Faculty of Social and Political Sciences (FISIP). The survey results show that lecturers already have an adequate level of knowledge regarding MBKM program policies while students do not yet have adequate knowledge regarding MBKM program policies. Furthermore, the survey results show that lecturers and students are ready to implement the MBKM program because the MBKM program has an impact on increasing the competence, hardskills and softskills of graduates that are relevant to the needs of future users, although the majority of students do not feel confident that they can join the program, but students at FISIP UNIKOM have ready to join the MBKM program. Financial factors, regulations, limited information and human resource capabilities, curriculum adjustments, value conversion and academic information systems, assessments with partners and support from higher education leaders are the biggest inhibiting factors in the implementation of the MBKM program.Keywords: competence, readiness of lecturers and students, MBKM program Abstrak: Tujuan dari survey ini adalah untuk mengetahui tingkat pengetahuan serta kesiapan dosen dan mahasiswa dalam pelaksanaan program MBKM serta mengetahui hambatan dalam pelaksanaan program MBKM. Survey ini menggunakan metode deskriptif dan data diolah dengan menggunakan statistik deskriptif. Survey dilakukan pada 1307 responden yang terdiri dari 23 orang dosen dan 1284 mahasiswa di lingkungan Fakultas Ilmu Sosial dan Ilmu Politik (FISIP) UNIKOM. Hasil survey memperlihatkan dosen telah memiliki tingkat pengetahuan yang memadai terkait kebijakan program MBKM sedangkan mahasiswa belum memiliki pengetahuan yang memadai terkait kebijakan program MBKM. Selanjutnya hasil survey menunjukan dosen dan mahasiswa telah siap melaksanakan program MBKM karena program MBKM berdampak terhadap peningkatan kompetensi, hardskills dan softskills lulusan yang relevan dengan kebutuhan pengguna dimasa yang akan datang, walaupun mayoritas mahasiswa belum merasa yakin dapat mengikuti program tersebut namun mahasiswa di FISIP UNIKOM telah siap untuk mengikuti program MBKM. Faktor finansial; regulasi, keterbatasan informasi dan kapabilitas sumber daya manusia; penyesuaian kurikulum, konversi nilai dan sistem informasi akademik; Penjajagan dengan Mitra serta dukungan pimpinan Perguruan Tinggi merupakan faktor-faktor penghambat terbesar dalam pelaksanaan program MBKM.Kata kunci: kompetensi, kesiapan dosen dan mahasiswa, progam MBKM

Survey Tingkat Pengetahuan Serta Kesiapan Dosen dan Mahasiswa dalam Pelaksanaan Program Merdeka Belajar Kampus Merdeka Lilis Puspitawati; tatik Rohmawati; Manap Solihat; Inggar Prayoga; Aelina Surya
JAMP : Jurnal Administrasi dan Manajemen Pendidikan Vol 6, No 1 (2023): Volume 6 No 1 Maret 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract: The purpose of this survey is to determine the level of knowledge and readiness of lecturers and students in the implementation of the MBKM program and to find out the obstacles in the implementation of the MBKM program. This survey uses a descriptive method and the data is processed using descriptive statistics. The survey was conducted on 1307 respondents consisting of 23 lecturers and 1284 students in the UNIKOM Faculty of Social and Political Sciences (FISIP). The survey results show that lecturers already have an adequate level of knowledge regarding MBKM program policies while students do not yet have adequate knowledge regarding MBKM program policies. Furthermore, the survey results show that lecturers and students are ready to implement the MBKM program because the MBKM program has an impact on increasing the competence, hardskills and softskills of graduates that are relevant to the needs of future users, although the majority of students do not feel confident that they can join the program, but students at FISIP UNIKOM have ready to join the MBKM program. Financial factors, regulations, limited information and human resource capabilities, curriculum adjustments, value conversion and academic information systems, assessments with partners and support from higher education leaders are the biggest inhibiting factors in the implementation of the MBKM program.Keywords: competence, readiness of lecturers and students, MBKM program Abstrak: Tujuan dari survey ini adalah untuk mengetahui tingkat pengetahuan serta kesiapan dosen dan mahasiswa dalam pelaksanaan program MBKM serta mengetahui hambatan dalam pelaksanaan program MBKM. Survey ini menggunakan metode deskriptif dan data diolah dengan menggunakan statistik deskriptif. Survey dilakukan pada 1307 responden yang terdiri dari 23 orang dosen dan 1284 mahasiswa di lingkungan Fakultas Ilmu Sosial dan Ilmu Politik (FISIP) UNIKOM. Hasil survey memperlihatkan dosen telah memiliki tingkat pengetahuan yang memadai terkait kebijakan program MBKM sedangkan mahasiswa belum memiliki pengetahuan yang memadai terkait kebijakan program MBKM. Selanjutnya hasil survey menunjukan dosen dan mahasiswa telah siap melaksanakan program MBKM karena program MBKM berdampak terhadap peningkatan kompetensi, hardskills dan softskills lulusan yang relevan dengan kebutuhan pengguna dimasa yang akan datang, walaupun mayoritas mahasiswa belum merasa yakin dapat mengikuti program tersebut namun mahasiswa di FISIP UNIKOM telah siap untuk mengikuti program MBKM. Faktor finansial; regulasi, keterbatasan informasi dan kapabilitas sumber daya manusia; penyesuaian kurikulum, konversi nilai dan sistem informasi akademik; Penjajagan dengan Mitra serta dukungan pimpinan Perguruan Tinggi merupakan faktor-faktor penghambat terbesar dalam pelaksanaan program MBKM.Kata kunci: kompetensi, kesiapan dosen dan mahasiswa, progam MBKM

Makna Industri Kreatif Kearifan Lokal Kerajinan Limbah Pelepah Pinang Masyarakat Pinggiran Desa Mendis Lesi Hertati; Lilis Puspitawati; Rilla Gantino; Meifida Ilyas
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 2 No. 1 (2021): Januari-Juni
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v2i1.29

Tujuan pengabdian ini bertujuan untuk meningkatkan pemahaman masyarakat desa dalam mengolah limbah lingkungan dengan memanfaatkan sumber daya alam atau limbah-limbah yang disekitar. Serta memberikan pelatihan kepada masyarakat di Kecamatan Bayung Lencir, Kabupaten Musi Banyuasin, Sumatera Selatan dalam menciptakan ide kreatif dalam membuat produk inovatif pelepah pinang. Pada metode pelaksanan terdiri dari tahapan kegiatan sosialisasi, pengajaran, aplikasi, dan evaluasi. Pada tahapan sosialisasi diberikan Pelatihan di tanah lapangan penduduk setempat, pada tahapan pengajaran diberikan pengetahuan Pengolahan limbah Pelepah Pinang. Tahapan ketiga diberikan pelatihan inovasi produk kreatif atau menciptakan sebuah produk inovatif. tahap akhir adalah tahapan evaluasi, dimana diberikan pemahaman dan solusi pengembangan produk baru. Indikator pelaksanaan berupa Kuesioner pre-test dan post-test serta kemampuan dan tingkat pemahaman dalam menguasi pangsa pasar dan penghasilan dari pengolahan limbah. Hasil dari kegiatan ini menghasilkan sebuah pengetahuan dan keterampilan bagi masyarakat serta produk inovasi pengelolaan pelepah pinang yang merupakan hasil kreatifitas serta ide masyarakat Muba sebagai produk yang ramah lingkungan dan layak dipasarkan di dunia.

SOSIALISASI SISTEM INFORMASI AKUNTANSI TRADISIONAL DAN BERBASIS TEKNOLOGI TERKINI MAGANG MBKM MAHASISWA INDO GLOBAL MANDIRI Fina Aberta; Lesi Hertati; Terrtiavini Terrtiavini; Agustina Heryati; Nani Cahyani; Lilis Puspitawati
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i3.643

This socialization aims to compare traditional accounting information systems with the latest technology-based accounting information systems in the development of professional quality in the company. In conducting research and analysis, it was found that the latest technology-based accounting information system has advantages in improving the efficiency, accuracy, and availability of financial information. Technologies such as cloud computing, big data, and artificial intelligence allow the process of recording, processing, and reporting financial information to be faster and more accurate. However, the implementation of the latest technology-based systems also faces challenges, such as higher costs and the need for higher technical skills. Changes in culture and work processes are also required to adopt these new technologies. In terms of professional quality development, the use of advanced technology-based accounting information systems can help improve professionals' ability to manage financial information effectively. With access to more accurate and relevant information, accounting professionals can make better decisions and provide greater added value to the company.

Mediasi Komitmen dalam Leadership dan Digital Entrepreneurial Intention yang Berpengaruh Terhadap Keberlanjutan Bisnis dan Keunggulan Kompetitif UMKM Ristiaji Ari Wibowo; Dewie Tri Wijayati Wardoyo; Lilis Puspitawati
JEMBA Vol 5 No 2 (2025): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v5i2.16088

This study aims to analyze the influence of Entrepreneurial Leadership and Digital Entrepreneurial Intention on business sustainability in Small Medium Enterprises, and to evaluate their impact on competitive advantage with organizational commitment as a mediating variable. This conceptual approach is based on a literature review of various relevant empirical and theoretical studies. The results of the study indicate that entrepreneurial leadership and digital entrepreneurial intention contribute significantly to business sustainability through increased innovation, adaptability, and long-term orientation. In addition, organizational commitment is proven to strengthen the relationship between independent variables and business sustainability. Effective business sustainability then has a positive effect on achieving a company's competitive advantage. These findings emphasize the importance of synergy between leadership, digital innovation, and internal commitment as a strategic foundation in building a resilient and highly competitive service business in the digital era

Socialization of SIA to Bank Mandiri Customers MBKM Student Internship Indo Global Mandiri University Arif Kurnia Erin; Lesi Hertati; Terrtiavini Terrtiavini; Agustina Heryati; Nani Cahyani; Lilis Puspitawati
International Journal of Social Science and Community Service Vol. 2 No. 1 (2024): JANUARY
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v2i1.9

Socialization of the PKM SIA program to Bank Mandiri customers through the MBKM program provides a positive contribution in increasing customer understanding of SIA and its benefits in the banking context. Students who took part in the internship program reported an increase in their understanding of the importance of AIS in supporting sound banking decisions. Several challenges related to the effectiveness of SIA socialization through PKM were also identified, such as time constraints and varying levels of understanding among customers. Therefore, it is recommended that PKM continue to improve their outreach methods, including the use of information and communication technology, as well as holding additional training sessions to ensure that customers can make maximum use of AIS.

Cloud Accounting, Artificial Intelligence, and Machine Learning in Digital Financial Applications: Implications for MSME Accounting Information in South Sumatra Lesi Hartati; Haryono Umar; Lilis Puspitawati; Raja Haydar Alibi
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2416

Many MSMEs still do not understand the use of digital financial applications as a widespread issue and require optimal implementation of features available in artificial intelligence and machine learning to become drivers of accounting practices. Referring to the Technology Acceptance Model (TAM) theory, how someone accepts and uses information technology is influenced by two main factors, namely Perceived Usefulness, namely the belief that the use of technology will improve performance, productivity, effectiveness, and work results, second, perceived ease of use, namely the belief that technology can be used easily without requiring great effort, this requires cloud-based accounting to strengthen digital payments. This study was designed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The empirical results of this study confirm that Cloud accounting has an impact of (β = 0.42) on digital financial applications, followed by Artificial Intelligence (β = 0.35) and Machine Learning (β = 0.28). Digital financial applications have a positive and significant impact on accounting information quality (β = 0.28). This suggests that digital financial applications can improve perceived usefulness and ease of use through automated transaction recording, real-time financial analysis, and fast and accurate financial reporting. These findings demonstrate that technology investment relies heavily on employee understanding and skills to improve organizational performance and enhance collaboration between users. This study has limitations due to its dynamic nature, which follows the development of digital financial applications, which are subject to change along with technological innovation, feature updates, and changes in user behavior, as well as the ability to predict future financial analysis.

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