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All Journal Jurnal Ilmu dan Teknologi Hasil Ternak Students´ Journal of Accounting and Banking JAM : Jurnal Aplikasi Manajemen JABE (Journal of Accounting and Business Education) Jurnal Pengabdian UntukMu NegeRI Research In Management and Accounting (RIMA) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian Masyarakat Asia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Community Empowerment Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Journal of International Conference Proceedings Media Bina Ilmiah Kingdom (The Journal of Biological Studies) E-Amal: Jurnal Pengabdian Kepada Masyarakat Research In Management and Accounting (RIMA)
Fitri Purnamasari
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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ADVANTAGE OR TROUBLEMAKER: A PHENOMENOLOGICAL STUDY OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) OWNER RESPONSE TOWARD ACCOUNTING AND REPORTING Fitri Purnamasari; Muhammad, Muhammad; Ferby Mutia Edwy; Inanda Shinta Anugrahani
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

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

Abstract

This study is motivated by the phenomenon that businesses classified as Micro, Small, and Medium Enterprises (MSMEs) often ignore one important aspect of business, namely financial reports. This study aims to capture the relationship between business owners' understanding of accounting and the preparation of financial reports. To interpret and re-understand the relationship between accounting understanding and accounting practices, phenomenology is used as a research methodology. The phenomenological method is considered capable of exploring the awareness and knowledge of business owners in terms of accounting and accounting practices. From this study, it was found that the level of accounting understanding has implications for the practice of preparing financial reports. In addition, other factors such as resources such as time, personnel, and costs also affect the practice of preparing financial reports in the context of this study.
The Role of Merchandise Inventory Management Applications in Strengthening Internal Control Systems of MSMEs: A Case Study Anugrahani, Inanda Shinta; Purnamasari, Fitri; Muhammad, Muhammad; Azizah, Safira Rusyda; Asmira, Zainah; Darmawan, Novia Ramadhina
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5810

Abstract

Most MSMEs in Indonesia still experience challenges in inventory management, primarily due to manual recording that can potentially lead to data errors and operational inefficiencies. Similar problems are experienced by Toserba HM in Malang Regency, which faces discrepancies between physical stock and system records, as well as difficulties in controlling receivables due to inaccurate recording. The limited utilization of the existing cashier system exacerbates these conditions, necessitating a simple and easy-to-use technology-based solution. This study aims to develop and test the effectiveness of a web application called SIP (Inventory Information System) to improve stock recording accuracy and operational efficiency at Toserba HM. This application is designed with a barcode feature to support real-time inventory recording and monitoring. The results are expected to demonstrate increased inventory management effectiveness and contribute to the application of information technology in strengthening the internal control system of MSMEs in the trade sector.
Audit Quality in the Digital Era: A Delphi-Based Study on Factors Influencing Remote Auditing Edwy, Ferby Mutia; Muhammad, Muhammad; Purnamasari, Fitri; Anugrahani, Inanda Shinta; Asmira, Zainah; Farida, Inur
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5811

Abstract

This study aims to identify factors that influence audit quality in remote auditing. The study was conducted using a two-round Delphi study, involving 31 experts, including lecturers, government auditors, and public accounting firm auditors. This study successfully reached a consensus on four main dimensions that influence remote audit quality, namely data, technology, human resources, and regulations. The results show that audit evidence collected through remote auditing has a relatively lower level of confidence compared to audits conducted in person. In addition, the absence of specific regulations is a major challenge, particularly regarding the reliability of audit evidence, data security, and the limitations of physical observation. This condition emphasises the need for clear regulations regarding the collection, storage, and verification of digital audit evidence so that remote audits remain in line with the principles of accountability and transparency. The findings of this study have practical implications for regulators in formulating remote audit policies and for auditors in adjusting relevant audit procedures.
The Effect of Bidara (Ziziphus spina-christi (L.)) Leaf Extract Adding on Physicochemical and Sensory Properties of Milk Candy Nurfebriana, Putri Selvia; Lestari, Suci Puji; Purnamasari, Fitri
Jurnal Ilmu dan Teknologi Hasil Ternak Vol. 21 No. 1 (2026)
Publisher : Faculty of Animal Science Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jitek.2026.021.01.3

Abstract

Milk candy or milk caramel is a dairy product with the main ingredients of milk, sugar and additional ingredients of margarine and jelly. The addition of leaf extract of bidara (Ziziphus spina-christi (L.)) using Microwave Assisted Extraction (MAE) is expected to control the browning reaction and increase the nutritional value of milk candy. The purpose of this study was to determine the addition of bidara leaf extract on physicochemical and sensory properties of milk candy. The method used was laboratory experiment by using Completely Randomized Design (CRD) using four treatments and three replications were without addition or control (P0), 1% bidara leaf extract (P1), 2% bidara leaf extract (P2) and 3% bidara leaf extract (P3). Data were analyzed by analysis of variance (ANOVA) and continued with Duncan's Multiple Range Test. The results of bidara leaf extract addition to milk candy showed highly significant effect (p < 0.01) for moisture content, total acid, color (L* a* b*) and sensory test (color, texture and taste) but have no significant effect (p > 0.05) for reducing sugar content and color index. The addition of leaf extract of bidara improved physicochemical and sensory properties of milk candy.
Peningkatan Efektivitas Produksi UMKM Desa Jatisari melalui Edukasi Tata Kelola Persediaan dan Pelaporan Keuangan Fitri Purnamasari
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 7 No. 2 (2026): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v7i2.42648

Abstract

Purpose – This community service activity was carried out with the aim of increasing the effectiveness of production and professionalism of Micro, Small and Medium Enterprises (MSMEs) in Jatisari Village, Tajinan District, Malang Regency. Design/methodology/approach – The program is implemented through educational and mentoring activities covering three main aspects: inventory management and strategies for determining the right target market. The community service team conducts a needs analysis through interviews with village officials and MSMEs, then provides education, learning modules, and entrepreneurial tips to improve production effectiveness and competitiveness. Findings – The results of the activity showed an increase in participants' understanding of the importance of inventory recording systems and production planning, although there are still challenges in implementing digital technology. Originality/value – This program is a concrete step in supporting village economic independence by increasing the capacity of local business actors, especially in Malang Regency.
Co-Authors -, Febrinata Anugrahani, Inanda Shinta Ardiansyah, Rakhman Asmira, Zainah Aulia Fuad Rahman Azizah, Safira Rusyda Darmawan, Novia Ramadhina Dewanti, Rosa Nidya Dhika Maha Putri Dhita Arizka Oktavia Dian Syariati Dita Selsabillah Djoko Wahjudi Djukri Djukri Dwi Indah Maryanie Dwi Narullia Elvira Erfitra Dian Apriani Farida, Inur Ferby Mutia Edwy Fitriana Santi Gloria Oktaviani Simatupang Gracia Angelina Nawang Wulan Gregoriaus Hermawan Kristyanto Gusti B tari Artichah IGP Suryadarma Imam Subekti Inanda Shinta Anugrahani Joko Riskiyono Kristanti, Clara Agustina Lestari, Suci Puji M. Hafidz Rifki Farokhi M. Zulkarnaen Purnamaputra Margareta Susanti Mochammad Galih Satriyo MOHD RIZAL PALIL Mohd. Rizal Palil Muhammad Muhammad Muhammad Muhammad Zulkarnaen Purnamaputra Nabila Dini Syara Nanda, Hanjar Ikrima Nila Cahayati Novayanti, Noorhayati Nurfebriana, Putri Selvia NURUL AZIZAH Nurul Azizah Prima Minerva Rahayu, Ika Listiana Ratri, Ratni Ria Zulkha Ermayda Roziin, Ahmad Wafi Amal Abu Sheila Febriani Putri Sri, Shifa Sundari, Sri Wahyuni Wahyudi Sutopo Windiyani, Winda Yana Respati Dewi