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All Journal Dinamika Akuntansi Keuangan dan Perbankan The Indonesian Accounting Review EQUILIBRIUM Jurnal Penelitian Ekonomi dan Bisnis Jurnal Manajemen Atma Jaya Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal WARTA SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Organisasi Dan Manajemen SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi dan Bisnis Performance JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Contemporary Accounting Jurnal Riset Terapan Akuntansi Jurnal Akuntansi & Perpajakan Jayakarta Budimas : Jurnal Pengabdian Masyarakat Journal of Sustainable Tourism and Entrepreneurship Jurnal Digit : Digital of Information Technology Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Manajemen Journal of Economic, Business and Engineering (JEBE) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan JIMEKA
Eliada Herwiyanti
Fakultas Ekonomi Dan Bisnis Universitas Jenderal Soedirman
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Social Sciences Other

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Technological innovation in Small and Medium Enterprises: A bibliometric analysis Budianto, Roni; Praptapa, Agung; Herwiyanti, Eliada; Puji, Puji; Suyono, Eko; Rusmana, Oman
Journal of Sustainable Tourism and Entrepreneurship Vol. 4 No. 1 (2022): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v4i1.1707

Abstract

Purpose: The objective of this study is to find out the development of SMEs in the digital era. Research Methodology:  The authors used the Scopus database and searched for articles containing keywords such as "technolog* innovation" AND smes OR "small and medium enterprises." The data were obtained from 1990 to 2023, with a total of 408 documents consisting of 295 articles, 20 book chapters, 67 conference papers, 8 conference reviews, 1 erratum, 1 note, 5 retracted documents, and 11 review documents. Results: The study found that the development of publications on technological innovation in SMEs experienced fluctuations, but tended to increase. The most productive source and the most impactful author were IEEE Transactions on Engineering and Management, and the majority of publications were conducted in collaboration with fellow authors from the same country. The most cited country was the United Kingdom, followed by Singapore and the United States. The topic that appeared most often in publications was related to technological innovation. Contributions: This study highlights the importance of technological innovation in SMEs and its impact on the economy.
Eksplorasi Tren Penelitian Cloud Accounting melalui Analisis Bibliometrik Mahardhika, Arya Samudra; Herwiyanti, Eliada; Lestari, Puji; Praptapa, Agung; Setyorini, Christina Tri; Suyono, Eko; Restianto, Yanuar Eko
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2081

Abstract

This research aims to understand the mapping and development of studies on cloud accounting by examining various articles from journals and proceedings. The method used in this research is qualitative with bibliometric analysis using R Studio and Biblioshiny. The data used consists of 100 articles published between 1994-2022, extracted from the Scopus database. The results indicate that the research cluster on this topic is very broad, but there are two relatively large clusters related to big data and cloud computing. There is a diverse distribution of author countries, with China being the most active in publishing articles, followed by Jordan, Turkey, the United States, and Bangladesh. Although this research provides valuable insights into the trends in cloud accounting research, limitations in data and methodology should be considered. However, overall, this study provides a comprehensive view of the development of cloud accounting research over the studied period.
Sistem Informasi Akuntansi Manajemen, Orientasi Pasar dan Kinerja UMKM: Peran Mediasi Kemampuan Inovasi Susetyo, Aris; Suliyanto, Suliyanto; Susilowati, Dewi; Herwiyanti, Eliada; Lestari, Puji
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2135

Abstract

Performance is a combination of strategic, administrative and operational management of an organization. To become superior MSMEs, able to compete and be sustainable in the future, it is necessary to master management accounting information systems, understand market orientation and innovation capabilities, which are a must for MSMEs to master. The aim of this research is to determine the influence of management accounting systems, market orientation on performance and innovation capabilities as mediating variables on MSME information actors. A total of 295 MSMEs in the food and beverage sector were studied. Data collection used a questionnaire with purposive sampling technique. The results of this study support the research hypothesis. Management accounting information systems, market orientation, innovation capabilities have a positive effect on performance. Innovation capability can mediate the influence of management accounting information systems on performance, and innovation capability also mediates the influence of market orientation on performance. The theoretical contribution of research is that management accounting information systems can be explained by the theory of the superiority of human resource-based competencies on performance, because management accounting information systems can support organizations in creating competitive advantages. Empirical findings that innovation capabilities can mediate management information systems to performance and innovation capabilities can mediate market orientation to performance.
DETERMINING FACTORS THAT EFFECTING MSMEs BANK CREDIT ACCESS Febriastuti, Seli; Herwiyanti, Eliada; Ulfah, Permata
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.2.10812

Abstract

The study aims to determine the effect of factors that effecting bank credit access for MSMEs in Purbalingga Regency with financial literacy as a moderating variable. The population in this study are SMEs in the fashion sector in the Segamas Market, Purbalingga Regency. The samples in this study were 96 businesses used the total sampling method. Data analysis used multiple linear regression and moderated regression analysis.The results of this study indicate that: (1) credit knowledge has a positive effect on access to bank credit; (2) banking service quality has no positive effect on bank credit access; (3) business continuity has no positive effect on access to bank credit; (4) financial literacy does not moderate the effect of credit knowledge on bank credit access; (5) financial literacy does not moderate the effect of banking service quality on bank credit access; (6) financial literacy does not moderate the effect of business continuity on bank credit access. The implication of this research for MSMEs it can provide an overview of the importance of credit knowledge and financial literacy in accessing bank credit. Meanwhile, the Purbalingga Regency Cooperative and UKM Service can provide an overview of financial training for MSMEs.
Pengaruh Framing Terhadap Penggunaan Teknologi Pengelolaan Keuangan Pada UMKM di Banyumas Primasari, Dona; Herwiyanti, Eliada; Widianingsih, Rini
Jurnal Aplikasi Bisnis dan Manajemen Vol. 8 No. 1 (2022): JABM Vol. 8 No. 1, Januari 2022
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.8.1.217

Abstract

The inability of accounting, which includes recording techniques for transaction processes and the use of software, has failed of MSMEs in developing their businesses. This study examines the effect of positive and negative framing on the use of technology-based financial software. Data collection in this study was conducted by distributing questionnaires as many as 100 questionnaires with purposive sampling technique, a total of 98 questionnaires that can be processed. Data analysis using Statistical Product and Service Solution (SPSS) version 22.0. The results provide empirical evidence that the concept of positive framing and negative framing affects the use of technology-based financial software. for MSME actors, as well as supporting the prospect theory concept used in research. Keywords: framing, prospect theory, financial management, financial software, MSMEs
MENINGKATKAN KOMPETENSI USAHA KECIL MIKRO DI DESA LEDUG: PELATIHAN LITERASI DIGITAL MELALUI E-COMMERCE Herwiyanti, Eliada; Rubiyanty, Inggrid Marisca; Oktaviana, Amelita; Azzahrah, Fatimah; Uyun, Linatul; Rasyad, Muhammad Iffadel
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

Pesatnya kemajuan teknologi pada era revolusi industri 4.0 dan society 5.0 ini menyebabkan persaingan dalam dunia perdagangan semakin ketat. Selain itu, tren strategi bisnis pun berubah yang semula menggunakan cara konvensional, kemudian beralih menjadi digital. Pelaku UMKM dan masyarakat umum diharapkan memiliki digital skills yaitu dalam memahami perangkat keras dan lunak dari Teknologi, Informasi, dan Komunikasi, serta sistem operasi digital. Pemanfaatan digitalisasi ini merupakan solusi yang tepat guna untuk berbisnis. Saat ini seringkali kita mendengar tentang bisnis online, bisnis online dapat memberikan peluang secara positif untuk mengembangkan bisnis. UMKM dituntut untuk selalu berinovasi dan memulai penjualannya secara online melalui aplikasi – aplikasi di e-commerce. Kegiatan pendampingan bisnis juga diberikan kepada pelaku UMKM untuk meningkatkan kapasitas dan kemampuan bisnisnya untuk meningkatkan jumlah penjualan UMKM. Pelatihan ini bertujuan meningkatkan pemahaman literasi digital untuk memaksimalkan penjualan pada UMKM Desa Ledug melalui platform e-commerce seperti Shopee dan GoFood. Hasil pelatihan menunjukkan peningkatan pemahaman dan motivasi peserta terkait e-commerce. Peserta yang sudah menggunakan platform tersebut mengalami peningkatan pendapatan. Meskipun peserta yang belum terbiasa menunjukkan minat tinggi, beberapa kendala seperti kesulitan penggunaan dan kurangnya informasi perlu diatasi. Kesimpulannya, pelatihan literasi digital mampu memberikan dampak positif, tetapi perlu memperhatikan faktor-faktor kemudahan penggunaan dan ketersediaan.
EARNINGS MANAGEMENT AND FINANCIAL PERFORMANCE BEFORE AND DURING THE CORONA VIRUS DISEASE-19 PANDEMIC Santika, Labda Agung; Herwiyanti, Eliada
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i3.24648

Abstract

This research set out to ascertain the impact of profitability as measured by the ratio of return on assets (ROA), return on equity (ROE), and net profit margin (NPM) on earnings management in the tourism, restaurant, and hotel sector firm listed on Indonesian Stock Exchange for the study period of 20172020. The research sample was selected by using purposive sampling. Data analysis technique using multiple linear regression analysis and carried out by SPSS version 22 software. According to the findings, net profit margin had an impact on earnings management, while return on equity and return on assets did not affect earnings management.
PEMAHAMAN SAK EMKM DALAM MEMODERASI SISTEM INFORMASI AKUNTANSI DAN KINERJA KEUANGAN UMKM Kanivia, Aan; Herwiyanti, Eliada; Pratapa, Agung; Lestari, Puji
Jurnal Digit : Digital of Information Technology Vol 15, No 2 (2025)
Publisher : Universitas Catur Insan Cendekia (CIC) Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51920/jd.v15i2.445

Abstract

Rendahnya tingkat pemanfaatan Sistem Informasi Akuntansi (SIA) dan lemahnya pemahaman pelaku UMKM terhadap Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), menjadi salah satu faktor penyebab ketidakefektifan pelaporan keuangan dan kinerja usaha pada UMKM hingga saat ini. Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Informasi Akuntansi (SIA) terhadap kinerja keuangan UMKM Rumah BUMN Kota Cirebon, serta menilai apakah pemahaman terhadap Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) memoderasi hubungan tersebut. Penelitian ini menggunakan metode kuantitatif dengan pendekatan explanatory survey dan purposive sampling terhadap 112 UMKM Rumah BUMN Kota Cirebon. Analisis dilakukan menggunakan regresi linear berganda dan uji Moderated Regression Analysis (MRA) dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi (SIA) berpengaruh signifikan terhadap kinerja keuangan. Temuan utama lainnya juga menunjukkan bahwa pemahaman terhadap Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) secara signifikan memperkuat hubungan antara Sistem Informasi Akuntansi (SIA) dan kinerja keuangan. Implikasi dari temuan ini menekankan pentingnya pelatihan dan edukasi berkelanjutan bagi pelaku UMKM sebagai upaya untuk meningkatkan akuntabilitas dan keberlanjutan usaha. Kata kunci: Sistem Informasi Akuntansi (SIA), Kinerja Keuangan, SAK EMKM, Pemahaman Akuntansi, UMKM
UPAYA PEMBENAHAN PENCATATAN KEUANGAN BUM DESA DEKADE MAJU DI KARANGSALAM, BATURRADEN Herwiyanti, Eliada; Warsidi, Warsidi; Faturokhman, Agus; Hardini, Probo
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.2.17842

Abstract

This community service program aims to improve financial transaction recording at the Dekade Maju Village-Owned Enterprise (BUM Desa) located in Karangsalam, Baturraden. This activity was motivated by the need of the village government and BUM Desa administrators for clearer financial data from the implementation of activities involving culinary business actors in Karangsalam, Baturraden. Coordination between the Community Service Team and BUM Desa Partners resulted in an agreement to solve the problem by providing appropriate tools and technology, including accounting software and adequate hardware for office operations. The tools and technology assistance were handed over to the Partners on July 25, 2025. Subsequently, the Community Service Team provided training and mentoring to the Partners on how to operate the provided tools. The Partners are now able to operate the existing equipment and maintain digital financial records. The community service program has proven to be effective and beneficial for the Partners in improving their financial records. Financial recording at BUM Desa Dekade Maju is now digital, making the resulting financial data easier to understand.
PENINGKATAN SUSTAINABILITAS RANTAI NILAI BUDIDAYA LEBAH KLANCENG KELOMPOK MALANG JAYA Herwiyanti, Eliada; Yuniaty, Alice; Wahyu Pribadi, Fajar
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.18195

Abstract

The community service program aims to improve the sustainability of the Trigona spp. cultivation value chain. The target group is the Malang Jaya Trigona spp. cultivation group, located in Pageraji Village, Cilongok, Banyumas. Established in February 2024, the Malang Jaya group faced challenges in production, organizational management, and marketing. Efforts to address these challenges included providing appropriate technology and innovation, providing outreach and training on organizational management, and marketing. The technology and innovation assistance provided included raw materials, components, and appropriate technology tools. All of the technological and innovation assistance has been handed over on July 26, 2025. Until the time this article was written, meaning approximately 50 days have passed, the Malang Jaya group has carried out the Trigona spp. cultivation process, planting longan and santos lemon tree seedlings, better product storage and packaging practices, as well as more orderly financial and administrative recording practices by using all the technology and innovation funded by the Grant of the Directorate of Research and Community Service, Directorate General of Research and Development, Ministry of Higher Education, Science, and Technology. Thus, slowly but surely, the Malang Jaya group will experience an increase in the sustainability of the Trigona spp. cultivation value chain.
Co-Authors AA Sudharmawan, AA Agung Praptapa Agus Faturahman Agus Faturokhman Agus Suroso Alice Yuniaty AMALIYAH, FITRI Arif Sapta Yuniarto Aris Susetyo Arofah, Triani Artati, Dwi Ascaryan Rafinda Ascaryan Rafinda Bambang Agus Pramuka Bambang Agus Pramuka Bambang Agus Pramuka Bambang Setyobudi Irianto Bambang Setyobudi Irianto Budianto, Roni Budiyanti, Amelia Prasetyaningsih Calocha, Ramadhani Christina Tri Setyorini Deantari, Sri Anggita Olvin Dewanto, Devi Aulia Rahma Dewi Liesnoor Setyowati DEWI PUTRININGSIH Dewi Susilowati Dewi, Meutia Karunia Dona Primasari Dona Primasari, Dona Dwiani Nursasi Aprilia EKO SUYONO Eko Suyono Eko Suyono, Eko Faizal Kurniawan Fajar Saputro Fajar Wahyu Pribadi Fatikhatun Khasanah Fatimah Azzahrah Faturahman, Agus Faturokhman, Agus Febriastuti, Seli Fitri Amaliyah GAGAT AGUS WASITO Gista Rismayani Hamdalah, Nurul Hartiyah, Sri Hary Prabowo I Wayan Mustika Irianto, Bambang Setyobudi Irianto, Bambang Setyobudi Juli Riyanto Tri Wijaya Kanivia, Aan Kiky Srirejeki KIKY SRIREJEKI Kiky Srirejeki, Kiky Kusuma, PDI Kusuma, Poppy Dian Indira Lutfan Haidi Mafudi * Mahardhika, Arya Samudra Margani Pinasti Matriansyah, Aldi Mawar Mugi Karidhani Muhammad Gilang Ramadhan NANDA PUTRI NAUFAL HABIB IZZUDDIN Negina Kencono Putri Novita Puspasari Octisari, Sully Kemala Oktaviana, Amelita Oman Rusmana OTIEK PRIHARININGSIH Permana, Ody Tegar Permana, Ody Tegar Permata Ulfah Permata Ulfah Permata Ulfah Permata Ulfah, Permata Pramandiri, Hizkia Anugerah Praptapa, Agung Pratapa, Agung Pretisila Kartika Putri Probo Hardini Puji Lestari PUJI LESTARI Puji, Puji Purnama, Dendi Purwoko, Agus Rahmawan, Aditya Ramadhani , Wanda Putri Rasyad, Muhammad Iffadel Regita, Alliya Retno Dyah Pekerti REZA ADITA ALDAMA Rezky Pramurindra Rini Widianingsih, Rini Robertus Aryo Kusumo Widodo Rohman, Zanuar Lutfi Romandhon Romandhon Rubiyanty, Inggrid Marisca Santika, Labda Agung Saputro, Fajar Saputro, Fajar Seran, Maria Siti Maghfiroh Sri Hartiyah Sri Hartono Sri Hartono, Sri Sufi Aziz, Fairuz Sukirman Sukirman Sulaiman, Syifa’ Ibnatu Suliyanto Suliyanto Supriono Supriono Supriono Supriono TIFANNY CHRISTY M Umi Pratiwi Uyun, Linatul Verrel Syach Ariiq, Ermawan Rif’at Wardani, Erna Warsidi Warsidi Warsidi Warsidi Widodo, Robertus Aryo Kusumo WIDYA HAYU WARMMESWARA KUSUMASTATI Wita Ramadhanti Wita Ramadhanti Wita Ramadhanti Wulandari, Ratu Ayu Sri Yanuar E. Restianto YULI PRASETYO YUSRIATI NUR FARIDA YUSRIYATI NUR FARIDA ZAKI BARIDWAN Zinedine, Zenedinand