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Analisis Penerapan Sistem Informasi Akuntansi Sebagai Alat Pengendalian Dalam Pengelolaan Persediaan Nabilah, Farah; Hasanah, Nuramalia; Ahmad Sasmi, Aji
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.02

Abstract

Inventory management is a crucial aspect for MSMEs, particularly in the food and beverage manufacturing sector, as it directly impacts operational smoothness and the accuracy of financial reports. This study aims to implement an accounting information system as an internal control tool for inventory management at the Freshking7 MSME. This research employed a qualitative method with a case study approach and the ADDIE development model. Data collection techniques included observation, interviews, documentation, and pre- and post-test questionnaires developed based on the Technology Acceptance Model (TAM). The findings indicate that prior to the implementation of written SOPs and flowcharts, inventory management faced issues such as inconsistent recording, weak internal control, delays in transaction recording, and discrepancies between physical inventory and system data. After implementing SOPs and flowcharts integrated with Mekari Jurnal and aligned with the COSO framework, inventory management became more structured, with improved user understanding and increased accuracy in inventory recording and monitoring. The study concludes that the implementation of an accounting information system supported by clear SOPs and flowcharts enhances internal control and inventory management effectiveness at Freshking7.
Pengaruh Media Sosial, E-Commerce Dan Pengetahuan Akuntansi Terhadap Minat Berwirausaha Pertiwi, Nur Afisya; Hasanah, Nuramalia; Handarini, Dwi
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6b78ct19

Abstract

This study aims to determine The Influence of Social Media, E-Commerce, and Accounting Knowledge on Entrepreneurial Interest. The research location is the location where the research was conducted. The researcher chose Universitas Negeri Jakarta (UNJ) as the research location. This research will be conducted by filling out a Google Form which will be distributed online to the subjects of this research that are Accounting Students of the 2021 and 2022 classes. Data processing carried out in this study is by computer using the SPSS (Statistical Program for Social Science) version 25.0. The results of the study showed that social media has a positive effect on entrepreneurial interest. Thus, the results of this study provide the conclusion that the first hypothesis in this study is accepted. This hypothesis is obtained from the results of the t-test, stating that social media has a positive effect on entrepreneurial interest. E-Commerce has a positive effect on entrepreneurial interest. Thus, the results of this study provide the conclusion that the second hypothesis in this study is accepted. This hypothesis is obtained from the results of the t-test, stating that E-Commerce has a positive effect on entrepreneurial interest. Accounting Knowledge has a positive effect on entrepreneurial interest. Thus, the results of this study conclude that the third hypothesis in this study is accepted. This hypothesis, obtained from the t-test, states that Accounting Knowledge has a positive effect on Entrepreneurial Interest.
Co-Authors Achmad Fauzi Aditya, Ilham Agustin Pratama Sari, Dewi Ahmad Naufal, Ahmad Ahmad Sasmi, Aji Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Al Finsih, Muhamad Annisa Lutfia Armeliza, Diah AYUMASTUTININGSIH AYUMASTUTININGSIH Bagus, Muhammad Becik, Taniya Fatimah Cahyani, Regina Dicky Iranto Dwi Budi Santoso Dwi Handarini, Dwi Erika Takidah Erling, Gorajodi Fauzhiah, Silvia Nur Fauzi Ahmad Muda Feriyana, Feriyana Maulida Firdausi Rachmadania, Rizki Gentiga Muhammad Zairin Hania Aminah, Hania Hervianti, Fazalika Alfitri I Gusti Ketut Agung Ulupui Ilham, Mochammad Fajar Indah Muliasari Indah Muliasari Indah Mulyasari Indra Pahala Intan Permatasari Jofarhan, Muhammad Khairunnisa, Hera KHOIRUNNISA Krissanya, Nofriska Kristanti, Ribka Angelina M. Yasser Arafat, M. Yasser Mardi Marhan, Fahrul Marsellisa Marsellisa Nindito Marsellisa Nindito, Marsellisa Maulida, Feriyana Mochamad Razief Aditya Mohamad Rizan Monoarfa, Terrylina Arvinta Muhammad Muhammad Ikhwan Muhammad Satrio Wibisono Muhammad Yusuf Muhammad Yusuf Muliasari, Indah Musyaffi, Ayattulloh Michael Musyaffi, Ayatulloh Michael Nabilah, Farah Nariswari, Anindya Nasution, Hafifah Natsiruddin, Ahmad Nur Hidayat Pertiwi, Nur Afisya Petrolis Nusa Perdana, Petrolis Nusa Pratomo, Ilfat Prayoga, Athmad Eka Purwana E.S., Dedi Putri, Yadiva Nicauri Herning R, Tresno Eka Jaya Ramandha, Della Putri Ratal, Muhammad Ratal Ratna Anggraini Rd. Tuty Sariwulan Rida Prihatni Santi Susanti, Santi Sasmi, Aji Ahmadi Siti Aminah Solly Aryza Susi Indriani Susi Indriyani Syahrina, Nur Alvi Tresno Eka Jaya Tresno Eka Jaya, Tresno Eka Tri Hesti Utaminingtyas, Tri Hesti Wibisono, Muhammad Satrio Yunika Murdayanti, Yunika Zairin, Gentiga Muhammad Zakaria, Adam Zamifa, Fauziah