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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Multiparadigma Indonesian Journal of Sustainability Accounting and Management JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Assets: Jurnal Akuntansi dan Pendidikan Media Mahardhika Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Organum: Jurnal Saintifik Manajemen dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Business, Management and Economics International Journal of Economics, Management, Business, and Social Science International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Science and Technology (FJST) AKUNSIKA: Jurnal Akuntansi dan Keuangan Innovative: Journal Of Social Science Research Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Indonesian Journal of Sustainability Accounting and Management Applied Business and Administration Journal (ABAJ) Neraca Manajemen, Akuntansi, dan Ekonomi
Kurnia Ekasari
Politeknik Negeri Malang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pemahaman Akuntansi Dan Penyusunan Laporan Keuangan Bagi Pelaku UMKM Eltivia, Nurafni; Ekasari, Kurnia; Andhayani, Atik; Suryadi, Suryadi; Widati, Suryan
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Penelitian Kajian Literatur : Pentingnya Pemahaman Akuntansi dan Penyusunan Laporan Keuangan Bagi Pelaku UMKM. UMKM memegang peranan penting dalam perekonomian suatu negara. Namun, banyak UMKM yang menghadapi tantangan dalam mengelola aspek finansial bisnis mereka. Tujuan dari penelitian ini adalah mengkaji bagaiamana pemahaman akuntansi yang baik dan kemampuan penyusunan laporan keuangan yang akurat menjadi faktor kritis untuk kesuksesan dan keberlanjutan UMKM. Metode penelitian adalah menggunakan kajian literature. Hasil dari penelitian ini adalah bahwa pemahaman akuntansi yang baik dan penyusunan laporan keuangan yang akurat akan dapat mendorong pertanggungjawaban yang akurat, perencanaan keuangan yang lebih baik, mengukur kinerja keuangan, Mengetahui Biaya Produksi dan Harga Pokok Penjualan, mengukur kelayakan investasi.
Web-Based Accounting Information System Design for Income Statements: a Case Study at Toko Amanah Kepanjen Asti Sekar Kinasih; Anik Kusmintarti; Kurnia Ekasari
Formosa Journal of Science and Technology Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i8.10768

Abstract

The aim of this research is to offer an efficient business process modeling solution to address issues in preparing the income statement for Toko Amanah Kepanjen. This study is a Research and Development (R&D) project that employs the ADDIE method, which consists of Analysis, Design, Development, Implementation, and Evaluation stages. This method aids in designing a system that can identify and solve problems with a structured and systematic approach. The results indicate that the implementation of a web-based system is crucial to replace the existing manual system. The current manual system faces various issues, including difficulties in tracking revenue, inefficient data management, and the risk of human error in recording transactions. By implementing a web-based system, these issues can be effectively addressed through automation and data integration, thereby enhancing accuracy, efficiency, and transparency in the processes of booking and ready stock sales. The system also facilitates faster and more accurate reporting, and supports strategic decision-making based on reliable information.
Implementation of a Web-based Income Statement Accounting Information System: a Case Study at Toko Amanah Kepanjen, Malang Regency Anik Kusmintarti; Kurnia Ekasari; Asti Sekar Kinasih
Formosa Journal of Science and Technology Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i9.10997

Abstract

The aim of this research is to determine the efficiency and effectiveness after implementing an accounting information system for income statements at Toko Amanah. This study uses applied research with a Research & Development (R&D) method and employs the ADDIE approach, which includes Analysis, Design, Development, Implementation, and Evaluation. Data collection was carried out through observation and interviews with research subjects, as well as questionnaires for application testing. The result of this research is a website that includes sales, inventory, and income statement reports, which were previously managed manually. The implementation of a web-based accounting information system has proven to enhance the effectiveness and efficiency of the subject, as well as improve the accuracy of the reports generated. After the system design has been completed, the system is tested by users, IT experts, and subject matter experts.
Enhancing Payroll Systems for Accountability and User Experience: A Case Study at Kanindo Cooperative, Malang Ekasari, Kurnia; Afandi, Aang; Yolandra, Aulia Hafida Ade
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 2 (2024): December 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i2.404

Abstract

The research aims are to evaluate and develop a payroll accounting information system for the Cooperative Agro Niaga Indonesia Syariah Malang, East Java, which functions as the research object. The analytical approach employs the Business Process Management (BPM) framework, while the system design process employs the ADDIE model. The researcher selected the BPM framework to evaluate the integration of information technology in the accounting information system process more thoroughly. Research is done in five stages. The problem analysis step comes first. At this stage, the information on company issues taken through interviews, documentation, and observational data collection. The second stage involves designing the system using the Business Process Management Notation (BPMN) model and matrix. The third step involves developing a web-based employee payroll accounting information system. The company develops this system to improve the quality of its commercial operations. The implementation stage, which includes evaluation, comes last. This study distinguishes itself by integrating the BPMN framework and ADDIE model to address the complex requirements of payroll accounting systems in a sharia-based cooperative context. Unlike prior studies, this research offers a dual-methodological approach that combines detailed business process visualization with iterative system refinement, ensuring a higher degree of standardization, automation, and user-friendliness. The application in Cooperative Agro Niaga Indonesia Syariah Malang represents a novel contribution by tailoring IT solutions to the unique needs of a rapidly growing sharia financial institution, demonstrating scalability and adaptability for similar organizations.
ANALISIS AKUNTANSI BIAYA LINGKUNGAN DALAM PENGELOLAAN LIMBAH RUMAH SAKIT (Studi Kasus pada RSUD dr. H. Moh. Anwar Sumenep) Ananda, Fania Trisya; Ekasari, Kurnia; Soedarso, Elvyra Handayani
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i10.11566

Abstract

Penelitian ini bertujuan untuk menganalisis akuntansi lingkungan dan mendeskripsikan pengelolaan limbah pada RSUD dr. H. Moh. Anwar Sumenep. Penelitian ini merupakan studi kualitatif deskriptif. Pengumpulan data penelitian ini menggunakan teknik dokumentasi, wawancara, dan observasi. Hasil penelitian ini yaitu RSUD dr. H. Moh. Anwar Sumenep belum menerapkan akuntansi biaya lingkungan dalam pengelolaan limbah secara sepenuhnya karena laporan biaya lingkungannya belum tersaji secara eksplisit dalam laporan keuangan di RSUD dr. H. Moh. Anwar, namun untuk pengelolaan limbahnya sudah sesuai dengan peraturan yang berlaku. Saran yang diharapkan adalah RSUD dr. H. Moh. Anwar untuk bisa menerapkan akuntansi biaya lingkungan dengan cara membuat laporan biaya lingkungan secara khusus dan memberikan informasi secara rinci tentang biaya lingkungan pada Catatan atas Laporan Keuangan.
Evaluation of Accounting Information Systems Based on Open-ERP At Pharmacy: A Case Study Ekasari, Kurnia; Mustofa, Ahmad; Kusmintarti, Anik
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 1 No. 3 (2021): September 2021
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v1i3.32

Abstract

By using the critical success factors of enterprise resource planning, this study aims to determine the success rate of ERP that has been implemented. This research was a qualitative research to describe the evaluation of the implementation of Enterprise Resource Planning. The object of this research was Tirta Pharmacy located in Jember Regency, East Java. The type of data in this study was primary data in the form of observations and interviews with pharmacists at Tirta Pharmacy. Data analysis was carried out to evaluate the implementation of ERP by using Critical Success Factors (CSF) from the results of a literature review of various sources. This was used as a reference for how effective the implementation was in the Company. The results of this study prove that ERP implementation has succeeded in helping the company's operational activities because there is support from top management, project management, adequate training and education, sharing knowledge, and clear vision and goals that have been determined.
PELATIHAN PENGELOLAAN KEUANGAN KELUARGA MENGGUNAKAN PROGRAM APLIKASI KOMPUTER “SIKAPI UANGMU” Susilowati, Kartika Dewi Sri; Riwajanti, Nur Indah; Ekasari, Kurnia; Jaswadi, Jaswadi; Widiastuti, Retno; Purnomo, Hari
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 2 (2025): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i2.29444

Abstract

Abstrak: Perencanaan keuangan keluarga tidak hanya penting bagi mereka yang berpenghasilan besar saja, namun juga diperlukan oleh mereka yang berpenghasilan terbatas. Tidak semua orang dapat dengan mudah mengelola keuangan keluarga karena mengelola keuangan memerlukan ketrampilan dan disiplin yang tinggi, karena pendapatan keluarga jumlahnya relatif terbatas, sementara kebutuhan hidup manusia sangatlah banyak dan beragam. Pengelolaan keuangan keluarga lebih banyak dilakukan oleh ibu-ibu rumah tangga, oleh karenanya pada kegiatan Pengabdian Kepada Masyarakat (PKM) kali ini terfokus pada pemberian pelatihan kepada ibu-ibu rumah tangga tentang bagaimana merencanakan keuangan keluarga secara efektif dan efisien… Adapun tujuan dari kegiatan ini adalah untuk meningkatkan ketrampilan anggota PKK dalam mengelola keuangan keluarga berbasis aplikasi “Sikapi Uangmu”. Kegiatan pelatihan cara mengelola keuangan keluarga ini diikuti oleh 20 orang ibu-ibu pengurus PKK Kecamatan Dau, Kabupaten Malang dengan memanfaatkan program aplikasi komputer yang dbuat oleh Otoritas Jasa Keuangan (OJK) “Sikapi Uangmu”. Umpan balik yang diperoleh dari penyebaran kuesioner kepada peserta menunjukkan bahwa tingkat kepuasan peserta terhadap pelaksanaan kegiatan PKM dari sisi metode sebesar 69,23%, materi sebesar 75,4 dan pelaksanaan sebesar 91%. Pelatihan juga berhasil menumbuhkan motivasi dan keinginan peserta untuk memanfaatkan pengetahuan yang diperoleh selama pelatihan untuk melakukan perencanakan keuangan keluarga (79%) dengan menggunakan aplikasi “Sikapi Uangmu” (21%).Abstract: Family financial planning is very important; not just for those with high earnings; people with limited incomes also need it. Due to the relatively limited family income and the wide range of human needs, managing family money demands a high level of skill and discipline, which not everyone can readily possess. Because women handle the majority of family financial management, this time's Community Service (PKM) program concentrated on teaching housewives on how to efficiently and successfully organize their families' finances. Twenty moms who are PKK administrators from Dau District, Malang Regency, participated in this activity. They received training on how to handle family finances using the "Sikapi Uangmu" computer application program, which was developed by the Financial Services Authority (OJK). Survey responses revealed that participants were generally satisfied with the way PKM activities were implemented (69.23%), the material (75.4%), and the execution (91%). Additionally, the training was successful in boosting participants' willingness and desire to use the "Sikapi Uangmu" program to organize family finances (79%) using the knowledge they had learned (21%).
Optimization of the Automated Sales System as an Effort to Minimize Fraud & Improve Internal Control at The Distribution Company PT Sehat Selalu Banyak Rejeki Sari, Fanda Layla; Ekasari, Kurnia; Haris, Zainal Abdul
International Journal of Business, Management and Economics Vol. 3 No. 4 (2022): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v3i4.786

Abstract

Information systems are essential in developing a business, especially in integrating data between one role and another. In addition, the development of information systems can be utilized by management in carrying out internal controls to manage the organization or company and minimize the risk of fraud resulting in material losses. This study aims to explain how the form of efforts to optimize the sales system in a company so that it becomes an automated system as an effort to minimize the risk of fraud and forms of internal control efforts. The research method used is an agile method (to develop a web-based information system) and descriptive qualitative (to identify how to implement a strategy to minimize fraud and as an effort to carry out internal control). The results of this study provide information that the implementation of an integrated web-based system which in this study is referred to as ISSS, can assist companies in improving internal control through the efficiency and effectiveness of business processes which are also visualized in the BPMN notation. This study also explains that implementing a web-based information system presented in the ISSS makes it easier for companies to minimize fraud to reduce material losses.
The Effects of Financial Literacy on the Profitability of SMEs in Malang District, Indonesia Susilowati, Kartika Dewi Sri; Riwajanti, Nur Indah; Ekasari, Kurnia
Applied Business and Administration Journal Vol. 4 No. 3 (2025): Business Transformation in the Digital and Sustainable Era
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/abaj.v4i3.383

Abstract

This study investigated the relationship between financial literacy—which encompasses financial behavior, attitudes, and knowledge—and the profitability of small and medium enterprises in the food and beverage industry in Malang District, Indonesia. The data were collected using a questionnaire distributed to 107 business owners and managers. The relationship between profitability and financial literacy, including financial behavior, attitudes, and knowledge, was examined using multiple linear regression analysis. The results of the analysis showed a significant positive influence of financial attitude and knowledge on profitability. Financial behavior, however, had no impact on profitability. The results of this study are expected to increase the awareness of the government and related financial organizations regarding the significance of financial literacy for SMEs, particularly in relation to programs designed to improve their business capacity through financial literacy training and education.
Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Aang Afandi, Aang Ahmad Mustofa Ahmad Mustofa Ananda, Fania Trisya Andi Kusuma Indrawan Apit Miharso Asti Sekar Kinasih Azaro, Khoirin Dewi Sri Susilowati , Kartika Dewi Sri Susilowati, Kartika Elsya Panduwinasari Elvira Handayani Soedarso Elvyra Handayani Soedarso Faatin, Faradiba Nurjannah Firda Rahmawati Handayani, Elvyra HARI PURNOMO Haris, Zainal Abdul Hesti Wahyuni Hesti Wahyuni, Hesti Hesty Wahyuni Indrawan, Andi Isrowiyah, Anna Jaswadi JASWADI, Jaswadi Kartika Dewi Sri Susilowati Kartika Susilowati Khoirin Azaro Kusmintarti, Anik Kusmintarti, Anik Lailatul Nafiisa, Birra Nurafni Eltivia Padma Adriana Sari Pratama, Bagas Brian Putri, Yayang Novealita Wahono Ramadhani, Syefira Retno Widiastuti Riwajanti, Nur Indah Rosy Aprieza Puspita Zandra Safira, Shobiro Elsa Sari, Fanda Layla Shintiya Yulia Frantika Sinta Fatmaria Tantri Soedarso, Elvyra Handayani Suryadi Suryadi Suryan Widati Susilowati, Kartika Dewi Sri Syefira Ramadhani Tumbelaka, Gracesheila Florencia Winarto, Edi Yolandra, Aulia Hafida Ade Yulfi Haniyah Farasary