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KETIDAKPASTIAN LINGKUNGAN DAN KINERJA MANAJERIAL : PERAN MEDIASI SISTEM AKUNTANSI MANAJEMEN Eriani, Izmi Dwira; Fanani, Zaenal
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to test mediating management accounting system in the relationship of the environmental uncertainty on managerial performance. This research processed primary data obtained using a questionnaire distributed to managers of business unit of companies in the industrial area of PT. Surabaya Industrial Estate Rungkut. The sample analyzed were 216 questionnaire, using the Slovin formula. The analytical tool used is Structural Equation Modeling with the Partial Least Square approach. The result showed that management accounting systems mediated the effect of environmental uncertainty on managerial performance.

KETIDAKPASTIAN LINGKUNGAN DAN KINERJA MANAJERIAL : PERAN MEDIASI SISTEM AKUNTANSI MANAJEMEN Izmi Dwira Eriani; Zaenal Fanani
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to test mediating management accounting system in the relationship of the environmental uncertainty on managerial performance. This research processed primary data obtained using a questionnaire distributed to managers of business unit of companies in the industrial area of PT. Surabaya Industrial Estate Rungkut. The sample analyzed were 216 questionnaire, using the Slovin formula. The analytical tool used is Structural Equation Modeling with the Partial Least Square approach. The result showed that management accounting systems mediated the effect of environmental uncertainty on managerial performance.

MANAJEMEN KEUANGAN DAN PEMASARAN DARING EFEKTIF, STRATEGI BANGKITKAN KEMBALI PEREKONOMIAN PAGUYUBAN UMKM BATIK JETIS SIDOARJO Yanuar Nugroho; Maurisia Putri Permatasari; Izmi Dwira Eriani
Jurnal Layanan Masyarakat (Journal of Public Services) Vol. 5 No. 2 (2021): JURNAL LAYANAN MASYARAKAT
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jlm.v5i2.2021.442-449

AbstractKampoeng Batik Jetis Sidoarjo has existed since 1,675 with the character of Sidoarjo's traditional hand-drawn batik which until now has been well preserved. It is named Kampoeng Batik Tulis because the majority of residents of Jetis sub-district, Sidoarjo sub-district are batik makers. During the economic crisis of the COVID-19, the efforts of SMEs in the Jetis Batik Community in developing business are not easy. Limited capital and uncertain market share are difficult problems for SMEs to deal with. The ability to manage the finances of SMEs business is very necessary for business performance and business continuity to anticipate the impact of the economic crisis. In addition, the SMEs of the Jetis Batik Community have always relied on outlet stores to market their products, resulting in a drastic drop in turnover due to social restrictions. This program is prepared to meet the need for increasing scientific knowledge and expertise that can support business continuity, especially SMEs, as well as increasing productivity and business profits that are run in the long term. This activity program will present professional speakers in related fields using knowledge sharing methods through lecture techniques, discussions, and mentoring practices in making management systems for operating business accounting records, business financial management, and marketing techniques for SMEs products. The target participants for this training are members of the UMKM of Batik Jetis, Sidoarjo Regency, who need special handling so that they can immediately rise from adversity, especially due to the impact of the Covid-19 pandemic economic crisis. This program is carried out in the form of training and mentoring activities for a total period of 6 months. There are several outcomes result from this activity, including increasing knowledge and insight in the field of operational management of business accounting records; increasing knowledge and insight in the field of business financial management; increasing ability and insight in the field of creative ideas in marketing SMEs products; increasing knowledge and insight in the field of online marketing techniques for SME products; increasing knowledge in the field of entrepreneurship; and improving the skills of members of the UMKM Batik Jetis.Keywords: Crisis, Economic, financial, MarketingAbstrakKampoeng Batik Jetis Sidoarjo telah eksis sejak tahun 1.675 dengan karakter batik tulis tradisional Sidoarjo yang hingga kini terpelihara dengan baik. Dinamakan Kampoeng Batik Tulis karena mayoritas warga kelurahan Jetis Kecamatan Sidoarjo adalah pembatik. Di masa krisis ekonomi pandemi covid-19 seperti sekarang ini upaya UMKM di Paguyuban Batik Jetis dalam pengembangan usaha tidaklah mudah. Keterbatasan modal dan pangsa pasar yang tidak menentu menjadi masalah yang sulit dihadapi oleh UMKM. Kemampuan mengelola keuangan pelaku usaha UMKM sangat diperlukan untuk kinerja usaha dan keberlangsungan usaha untuk mengantisipasi dampak krisis ekonomi. Ditambah lagi para pelaku UMKM Paguyuban Batik Jetis selama ini selalu mengandalkan toko outlet untuk memasarkan produk menjadikan omzet menjadi turun drastis akibat pembatasan sosial. Program ini disiapkan untuk memenuhi kebutuhan akan peningkatan wawasan keilmuan dan keahlian yang dapat mendukung keberlangsungan usaha, terutama UMKM, serta peningkatan produktivitas dan keuntungan usaha yang dijalankan dalam jangka panjang. Program kegiatan ini akan menghadirkan pembicara-pembicara yang profesional di bidang terkait dengan menggunakan metode sharing knowledge melalui teknik ceramah, diskusi, dan praktik pendampingan pembuatan sistem manajemen pengelolaan operasional pencatatan akuntansi usaha, pengelolaan keuangan usaha, dan teknik pemasaran produk UMKM. Target peserta pelatihan ini adalah anggota UMKM Paguyuban Batik Jetis Kabupaten Sidoarjo, yang membutuhkan penanganan khusus agar dapat segera bangkit dari keterpurukan khususnya akibat dampak krisis ekonomi pandemi Covid-19. Program ini dilakukan dalam bentuk kegiatan pelatihan dan pendampingan selama kurun waktu total 6 bulan. Adapun beberapa luaran yang akan dihasilkan dari kegiatan ini, antara lain peningkatan pengetahuan dan wawasan di bidang pengelolaan operasional pencatatan akuntansi usaha; peningkatan pengetahuan dan wawasan di bidang pengelolaan keuangan usaha; peningkatan kemampuan dan wawasan di bidang ide kreatif dalam memasarkan produk UMKM; peningkatan pengetahuan dan wawasan di bidang teknik pemasaran produk UMKM secara daring; peningkatan pengetahuan dan wawasan di bidang kewirausahaan; dan peningkatan keterampilan anggota UMKM Paguyuban Batik Jetis.Kata Kunci: Krisis, Ekonomi, Keuangan, Pemasaran

The Effect of Electronic Payment Instruments on the Lifestyle of the Millennials in the Jabodetabek Septina Puspitasari; Rindah Febriana Suryawati; Izmi Dwira Eriani
TIJAB (The International Journal of Applied Business) Vol. 7 No. 1 (2023): APRIL 2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v7.I1.2023.44342

Background: Electronic payment instrument provides easier medium of daily transaction among millennial. The ease of use of electronic payment leads to a need to investigate whether it has an impact on millennial generation lifestyle. Objective: This study aims to analyze the effect of using electronic payment instruments on millennial lifestyles. Method: Survey questionnaires were distribute in this study and resulted in 191 questionnaires to be analyzed using Structural Equation Modelling. Results: The results showed that there are positive and significant effect of convenience on activities, interests, and opinions, usefulness on activities and ideas, and the development of usage attitudes on claims and statements. Meanwhile, efficacy's effect on interest and usage attitude's impact on activities has a positive but not significant effect. Conclusion: Three manifest variables: perceived ease of use, perceived usefulness, and attitude toward using, are factors that affect the use of electronic payment instruments. The electronic payment use was also proves as millennial lifestyle. Further, factors affecting millennial activity of using such payment method are: perceived ease of use and perceived usefulness. While factors affecting millennial interest to use such payment method are attention toward using and perceived ease of use. Factors affecting millennial opinion of using such payment method are perceived ease of use, attention toward using, and perceived ease of use. This research implies that the development of electronic payment instruments should consider and improve the security, backup systems and database recovery to support the activity and interest of using electronic payment instruments. Keywords: electronic payment; lifestyle; millennial; sem; technology acceptance model

DESIGN OF “AKUSAHA” ANDROID-BASED APPLICATION IN THE FINANCIAL MANAGEMENT OF BATIK JETIS SIDOARJO SMEs COMMUNITY Yanuar Nugroho; Fitri Retrialisca; Izmi Dwira Eriani
Jurnal Layanan Masyarakat Vol. 7 No. 2 (2023): JURNAL LAYANAN MASYARAKAT
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jlm.v7i2.2023.197-207

As one of the commercial and industrial cities in East Java, Sidoarjo has great potential in developing the SMEs sector. Uncertain capital constraints are difficult for SMEs. The ability to manage the finances of SMEs entrepreneurs is very important for business performance and business continuity. Without an understanding of SMEs about basic economic concepts, SMEs are unable to make financial management decisions. Most SMEs entrepreneurs, including SMEs entrepreneurs in Sidoarjo, experience this problem in general. Of course the problems faced will have serious consequences in the future, such as capital problems and tax consequences which will certainly affect the sustainability of the SMEs business. This activity is carried out in the form of training and mentoring. This program introduces resource persons who are professionals in their respective fields, through lecture techniques, discussions and mentoring practices, to the application of knowledge sharing methods to create an operational management system for company accounting and financial management. These trainees are members of the Batik Jetis Sidoarjo association who need special treatment in order to quickly rise from adversity and increase their profits by studying operational management of corporate accounting, corporate financial management and corporate governance. The AKUsaha application is an Android-based application developed according to the needs of SMEs. After attending the training, the student team assists the SMEs financial management process using the AKUsaha application face-to-face with SME players every month on Saturdays and Sundays. As a result, SME actors can understand the flow of cash coming in and out of their business, so that they can provide consideration for making business economic decisions. In addition, it is also useful for SMEs for reporting annual tax returns to applying for business capital loans.

School Student Responses to Halal Product Labeling Dwira Eriani, Izmi; Rizki Amalia Elfita
Journal of Halal Research, Policy, and Industry Vol. 1 No. 2 (2022): Journal of Halal Research, Policy and Industry
Publisher : UNIVERSITAS NAHDLATUL ULAMA SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/jhrpi.v1i2.4175

Inclusion of halal products is one of the important things in the brand considering that most consumers in Indonesia are Muslims. Labeling is an effort to add added value to brands by involving other associations that have the authority to do so, in this case the Halal Product Assurance Organizing Agency (BPJPH) as stipulated in Law Number 33 of 2014 concerning Halal Product Guarantees (JPH). The law emphasizes that products that enter, circulate and trade in Indonesia must be halal certified (Article 4), therefore the government organizes JPH (Article 5). The purpose of this research is to find out the response of school students to the labeling of halal products. This type of research is quantitative research with a survey approach in order to describe the level of response of the school public to halal products, which consists of the level of knowledge, level of concern, and practical attitude responses in addressing matters related to halal products. From the results obtained, there were 66 respondents who were used as samples spread over several SMP/SMA/Universities in East Java Province. Middle school students got the least amount, namely 7 (10.6%), high school students with the highest number, namely 44 (66.7%), and university students with 15 (22.7%). Inclusion of halal products is one of the important things in the brand considering that most consumers in Indonesia are Muslims, not a few Indonesian people when consuming a product no longer pay too much attention to the halalness of a product in Islamic teachings. The urgency of a halal label for Muslim consumers is intended to ensure that any product is which may be consumed. Therefore, Muslim consumers should be careful in deciding to buy or products if the product is not labeled as halal or is not a matter for the consumer himself.

Evaluation of Inventory Accounting Information Systems Using Pieces Method: A Study on SIMEDi’s Application Sauri, Sofyan; Firmandani, Wahyu; Suteja, Diana; Puspitasari, Leny; Putri, Tesa Eranti; Eriani, Izmi Dwira
Jurnal Manajemen dan Organisasi Vol. 15 No. 4 (2024): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v15i4.60622

This study aims to evaluate the SIMEDi inventory accounting information system in Perumda Perkebunan Kahyangan Jember. The method used in this study is a case study with a PIECES analysis approach. Data collection techniques were carried out by conducting interviews with the board of directors and staff who have access to SIMEDi. The PIECES approach involves six evaluation variables, namely performance, information, economic, control and security, efficiency and service. The results of the evaluation showed that SIMEDi meets the six PIECES variables, namely: all SIMEDi features have been running well (performance variables), the information produced by SIMEDi has met reliable input process output (information variables), the benefits generated from the implementation of SIMEDi are greater than the costs incurred (economic variables), SIMEDi has provided adequate system control to maintain the reliability of the information produced (control and security variables), SIMEDI makes inventory management at Perumda Kahyangan more efficient (efficiency variables), and SIMEDi is very user friendly and easy to operate (service variables). The SIMEDi Inventory Accounting Information System provides convenience and reliability for Perumda Perkebunan Kahyangan in managing inventory, especially for making appropriate and accurate decisions.

Learning Goal Orientation (LGO) and Mentor Function Effect on Entrepeneurship Self-Efficacy in Medium Small Enterprises Bojonegoro Eriani, Izmi Dwira; Nurul, Mochammad; Rosyidiana, Riska Nur; Chen, Yanning
TIJAB (The International Journal of Applied Business) Vol. 7 No. 2 (2023): NOVEMBER 2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v7.I2.2023.50038

Background: The role of an entrepreneur's internal dispositions and external support mechanisms in influencing self-efficacy remains a subject of keen interest. The Bojonegoro region, with its unique entrepreneurial landscape, provides a rich context for such exploration. Objective: To unravel the intricate relationships which shape an entrepreneur's self-efficacy, focusing primarily on the contributions of Learning Goal Orientation (LGO) and Mentoring Function (MF). Method: A questionnaire-based approach was employed targeting 30 small and medium-sized enterprises (SMEs) in Bojonegoro, using the purposive sampling method. The gathered data was meticulously analyzed using SPSS's 25th edition under multiple linear regression analysis. Results: Findings highlighted the significant positive effect of LGO on Entrepreneur Self-Efficacy. While MF alone did not directly influence self-efficacy, its combined effect with LGO showcased a synergistic positive impact. Conclusion: The research underscores the importance of both an entrepreneur's learning mindset and effective mentoring in shaping self-efficacy. Emphasizing these factors can offer a more holistic approach to entrepreneurial training and development programs, especially in regions akin to Bojonegoro. Keywords: Entrepreneur Self-Efficacy, Learning Goal Orientation (LGO), Mentoring Function (MF), Small and Medium-sized Enterprises (SMEs)

IMPROVING THE ACCOUNTABILITY OF SMEs IN MALANG CITY: A STRATEGIC STEP TOWARDS GLOBAL COMPETITIVENESS Pangesti, Nitami Galih; Soemarsono, Prinintha Nanda; Eriani, Izmi Dwira
Jurnal Layanan Masyarakat (Journal of Public Services) Vol. 9 No. 2 (2025): JURNAL LAYANAN MASYARAKAT
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/.v9i2.2025.155-165

The low level of financial literacy among MSMEs directly impacts poor accountability practices. Without a sufficient understanding of basic accounting concepts, MSMEs struggle to record transactions systematically and accurately. Their ability to prepare comprehensive financial statements is crucial not only for meeting internal requirements but also for enhancing competitiveness on a global scale. To address the issues related to accountability practices, educational efforts on balance sheets, income statements, and the preparation of application-based financial reports are essential. The community service activity titled "Enhancing Accountability of Micro, Small, and Medium Enterprises in Malang City to Support Global Competitiveness" was conducted on Sunday, July 14, 2024, at the Malang Creative Center, involving 22 MSMEs that are members of the Malang Small Traders Association (Paguyuban Seduluran Sak Lawase). This service activity included pre-tests and post-tests, as well as presentations on how to prepare balance sheets and income statements, and an introduction to accounting applications. All participants showed an increase in knowledge, with post-test scores averaging at least 80. These results indicate that participants have grasped how to prepare balance sheets and income statements, demonstrating that the training materials were effective in enhancing participants' knowledge.

ACHIEVING INCLUSIVE FINANCE THROUGH TRAINING AND ASSISTANCE ON FINANCIAL MANAGEMENT AND REPORTING: MEWUJUDKAN KEUANGAN INKLUSIF MELALUI PELATIHAN DAN PENDAMPINGAN PENGELOLAAN DAN PELAPORAN KEUANGAN Firmandani, Wahyu; Eriani, Izmi Dwira; Sophia, Elsha; Nugroho, Kansa Imeliana Putri; Larasati, Galuh Ayu; Sulthani, Alif Iqbal
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 7 No. 1 (2025): JUNE 2025
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/dc.V7.I1.2025.89-96

Background: In the face of intense global competition, micro, small, and medium enterprises (MSMEs) must be able to compete and expand their businesses internationally. One crucial step in addressing these challenges is acquiring adequate knowledge to manage finances and maintain accurate financial records. Objective: This community service project aims to enhance the financial management and reporting knowledge and skills of MSMEs in Gresik Regency. Method: The program was conducted through three main stages: planning, implementation, and evaluation. The planning stage involved needs assessment and regular coordination with partners. The implementation stage consisted of lectures, case discussions, Q&A sessions, and hands-on assistance in using the SIAPIK financial reporting application. The evaluation stage involved pre-tests, post-tests, and discussion-based assessments. Results: The MSMEs participants demonstrated improved knowledge in financial management, including planning, recording, reporting, and financial control, as reflected by an increase in average test scores from 63 (pre-test) to 91 (post-test). Furthermore, with guidance on using the SIAPIK application, the participants were able to prepare digital financial statements. Conclusion: Training and assistance in financial management and reporting had a significant impact on promoting inclusive finance among MSMEs.

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