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MEMAKNAI PRAKTIK AKUNTANSI BAGI TOKO ONLINE Zandra, Rosy Aprieza Puspita
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v8i2.613

This study intends to examine the understanding of one of the online batik shops inPamekasan for accounting practices and their use in financial management at the batikshop "R" in Pamekasan. This research focuses on the study of reality that is formed as aresult of experience and subjective empirical views of an individual, therefore thisresearch is a qualitative study with a phenomenological approach. Based on the resultsof the study, it was discovered that the batik shop "R" only made two simple books thathad limited functions to record the flow of goods in and out, and not to record the flow offunds. In addition, it is known that the manager of the batik shop "R" has not carried outthe separation of store property and private property, as well as an obstacle that arises,namely the procedure of e-commerce transactions applied by the object opens thepossibility of delayed revenue recognition.

Pendekatan Theory of Planned Behaviour dalam Rekayasa Perilaku Penggunaan Informasi Akuntansi Manajemen pada UMKM Aprieza Puspita Zandra, Rosy; Handayani Soedarso, Elvyra; Prasetya, Rizky; Miharso, Apit
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.906

The use of management accounting information by micro, small and medium enterprises (MSMEs) is often still limited. This is due to the perception that financial recording is complicated and does not provide direct benefits. This research aims to determine the intentions of business actors in Tulusbesar Village in using management accounting information after receiving intervention in the form of training and mentoring. The method used is the Correlational Study with Intervention approach with the framework of the Theory of Planned Behavior. Data was collected through a questionnaire that measured three main variables, namely attitudes, subjective norms, and behavioral control. The research results show that these three variables have an almost equal contribution to business actors' intentions, with attitudes contributing 33.9 percent, subjective norms 33.3 percent, and behavioral control 32.6 percent. Interventions in the form of training and mentoring increase respondents' positive perceptions of accounting and strengthen social support and self-confidence in implementing financial records. The conclusion of this research is that positive attitudes, supportive social norms, and an adequate sense of control jointly influence the intention and behavior of using accounting information. Further mentoring programs and collaboration with the business community are recommended so that the implementation of accounting among MSMEs is more optimal.

Optimalisasi Promosi Desa Wisata Budaya Berbasis Website Pada Desa Tulusbesar Miharso, Apit; Prasetya, Rizky; Zandra, Rosy Aprieza Puspita; Nurfitriasih, Dyah Metha; Kartiko, Galuh; Ludfillah, Novrida Qudsi
Dedikasi Sains dan Teknologi (DST) Vol. 4 No. 2 (2024): Artikel Riset Nopember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v4i2.4818

Desa Tulusbesar merupakan wilayah yang kaya akan sumber daya alam, budaya Jawa dan seni yang khas hingga dikenal sebagai desa wisata budaya di Malang Raya. Kesenian di desa ini diantaranya kriya Topeng Malangan, Wayang, pecut, aneka suvenir ataupun pagelaran budya dan seni. Keanekaragaman wisata budaya dan seni mampu menghadirkan potensi yang lebih besar untuk dinikmati masyarakat secara lebih luas. Hanya saja, hingga saat ini banyak sekali warga lokal yang belum mengenal produk/jasa ini. Hal ini karena belum optimalnya upaya pengenalan kembali potensi yang dimiliki desa pada masyarakat secara luas, karena media promosi yang digunakan oleh pihak pengelola desa, penggiat seni, pengrajin ataupun penjual yang ada di Tulusbesar belum disinergikan dengan teknologi yang berkembang saat ini. Untuk mengatasi masalah ini, Tim PPM mengembangkan sebuah website yang mempromosikan produk seni budaya, jasa, dan festival yang ada di desa. Umpan balik dari peserta, yang akan berperan sebagai operator atau pengelola website, menunjukkan bahwa platform tersebut dianggap bermanfaat dan efektif sebagai solusi untuk permasalahan yang dihadapi mitra. Selain itu, pendampingan bimtek operator website juga meningkatkan keterampilan peserta dalam pengoperasian website. Dengan upaya ini, diharapkan potensi desa Tulusbesar dapat lebih dikenal dan dimanfaatkan secara optimal oleh masyarakat luas.

Student Entrepreneurship in Accounting: Enhancing Vocational Internships to Achieve SDGs 4 and 8 Zandra, Rosy Aprieza Puspita
West Science Journal Economic and Entrepreneurship Vol. 3 No. 02 (2025): West Science Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v3i02.1941

Student entrepreneurship serves as a catalyst for innovation and sustainable development, aligning with Sustainable Development Goals (SDGs) 4 (Quality Education) and 8 (Decent Work and Economic Growth). This paper explores the integration of entrepreneurial internships within the accounting education framework, highlighting their potential to address gaps in vocational training and enhance students' technical and non-technical competencies. By leveraging a qualitative case study approach, the study identifies critical gaps in curriculum alignment, industry expectations, and evaluation mechanisms, proposing a competency-based assessment model tailored for vocational education. This model is designed to bridge academic and industry demands while supporting SDG objectives through improved educational and employment outcomes.

Biological Asset Disclosure, Profitability, and Green Accounting: The Impact on Company Value Harvanda, Veriza Norma; Zandra, Rosy Aprieza Puspita; Miharso, Apit; Prasetya, Rizky
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.4104

This research aimed to determine the impact of biological assets disclosure measured by using index Wallace, profitability measured by return on assets (ROA), and green accounting expressed by PROPER, on firm value, measured by using Tobin’s Q. The data used in this study were analyzed by using multiple linier regression. The population for this research comprised agricultural companies listed on the ISE between 2016 and 2022. The research sample was selected using a purposive sampling method, resulting in a total of 7 companies. The results of this research partially showed that the biological assets disclosure and profitability had a positive effect on the firm value. Meanwhile, green accounting had no effect on firm value. Simultaneously, biological assets disclosure, profitability, and green accounting had an impact on firm value. The novelty of this research lies in its comprehensive analysis of the interplay between biological asset disclosure, profitability, and green accounting practices on firm value within the agricultural sector, emphasizing the importance of adhering to PSAK 69 for biological assets disclosure. Companies should focus on improving biological assets disclosure and profitability by increasing revenue and reducing costs to enhance firm value.

Optimalisasi Promosi Desa Wisata Budaya Berbasis Website Pada Desa Tulusbesar Miharso, Apit; Prasetya, Rizky; Zandra, Rosy Aprieza Puspita; Nurfitriasih, Dyah Metha; Kartiko, Galuh; Ludfillah, Novrida Qudsi
Dedikasi Sains dan Teknologi (DST) Vol. 4 No. 2 (2024): Artikel Riset Nopember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v4i2.4818

Desa Tulusbesar merupakan wilayah yang kaya akan sumber daya alam, budaya Jawa dan seni yang khas hingga dikenal sebagai desa wisata budaya di Malang Raya. Kesenian di desa ini diantaranya kriya Topeng Malangan, Wayang, pecut, aneka suvenir ataupun pagelaran budya dan seni. Keanekaragaman wisata budaya dan seni mampu menghadirkan potensi yang lebih besar untuk dinikmati masyarakat secara lebih luas. Hanya saja, hingga saat ini banyak sekali warga lokal yang belum mengenal produk/jasa ini. Hal ini karena belum optimalnya upaya pengenalan kembali potensi yang dimiliki desa pada masyarakat secara luas, karena media promosi yang digunakan oleh pihak pengelola desa, penggiat seni, pengrajin ataupun penjual yang ada di Tulusbesar belum disinergikan dengan teknologi yang berkembang saat ini. Untuk mengatasi masalah ini, Tim PPM mengembangkan sebuah website yang mempromosikan produk seni budaya, jasa, dan festival yang ada di desa. Umpan balik dari peserta, yang akan berperan sebagai operator atau pengelola website, menunjukkan bahwa platform tersebut dianggap bermanfaat dan efektif sebagai solusi untuk permasalahan yang dihadapi mitra. Selain itu, pendampingan bimtek operator website juga meningkatkan keterampilan peserta dalam pengoperasian website. Dengan upaya ini, diharapkan potensi desa Tulusbesar dapat lebih dikenal dan dimanfaatkan secara optimal oleh masyarakat luas.

Efektivitas Pengendalian Internal atas Transaksi Kas Zandra, Rosy Aprieza Puspita; Sholihah, Zumrotus
Jurnal Kajian Akuntansi Vol 2 No 1 (2018): JUNI 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i1.1009

Banking activities need an assessment of the level of profitability is conducive so that the business to be achieved can be maximized. To maximize the rate of return of such profits, the control and supervision of stricter controls of cash control that occur in the operation. This study intends to observe, and understand the description of the internal control system of cash transactions that occur within the object of research environment. The object chosen in this study is the Sharia Rural Bank (BPRS) Bhakti Sumekar Sumenep. Descriptive research is used in this research, with informants taken based on purposive sampling technique. Based on the results of research, it is known that the internal cash control is quite effective that can be seen from the level of compliance and vigilance of the bank in maintaining its wealth. However, the actual implementation that has occurred is still not in accordance with the standart operating procedure that has been used.

Studi Mengenai Penggunaan Informasi Akuntansi oleh Sektor Bisnis Informal Zandra, Rosy Aprieza Puspita; Syahadatina, Rika; Suryansyah, Ah.
Jurnal Kajian Akuntansi Vol 3 No 2 (2019): DESEMBER 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i2.2680

AbstractThis study is intended to understand and analyze the extent of the use of accounting information by informal sector businesses. This study is a qualitative case study with a descriptive approach, which was carried out on the informal sector merchant community groups (MSMEs) in the Sae Salera Pamekasan culinary tourism area. Data was collected from business owners who were considered to understand accounting behavior in the business that they manage, and one employee of Dinas Koperasi & UKM Pamekasan. The results of the study show that theoretically the information is not yet fully understood by business actors, but in practice the concept of cost and profit margin has been put to good use. Accounting practice is interpreted as a complexity, while the MSMEs prefer something that is considered easy and simple; through experience, memory and intuition. Researchers view this as another form of belief; that for MSMEs in Sae Salera, experience, memory and intuition are more important than written notes.Keywords: Propietary accounting; Accounting information; Informal sector business. Abstrak Kajian ini ditujukan untuk memahami dan menganalisis sejauh mana pemanfaatan informasi akuntansi oleh usaha sektor informal kawasan Sae Salera di Kota Pamekasan. Kajian ini merupakan studi kasus kualitatif dengan pendekatan deskriptif, yang dilakukan pada kelompok masyarakat pedagang sektor informal (UMKM) di kawasan wisata kuliner Sae Salera Pamekasan. Data dihimpun dari pelaku usaha yang dianggap memahami perilaku akuntansi di usaha yang dikelolanya, dan satu orang pegawai Dinas Koperasi dan UMKM. Hasil kajian menunjukkan secara teoritis bahwa informasi belum dipahami secara sempurna oleh pelaku usaha, namun pada praktiknya konsep biaya dan marjin laba telah dimanfaatkan dengan baik. Praktik akuntansi dimaknai sebagai sebuah kerumitan, sementara para pelaku usaha lebih memilih sesuatu cara yang dianggap mudah dan sederhana, yaitu melalui pengalaman, ingatan dan intuisi. Peneliti memandang hal ini sebagai sebuah bentuk lain dari sebuah keyakinan; bahwa bagi UMKM di Sae Salera, pengalaman, ingatan, dan intuisi merupakan hal yang lebih penting daripada catatan tertulis.Kata kunci: Propietary accounting; Informasi akuntansi; Usaha sektor informal.

Menyokong Kewirausahaan Komunitas Melalui Peningkatan Pemahaman Analisis Kelayakan Usaha Dan Aspek Keuangan Sederhana Miharso, Apit; Prasetya, Rizky; Zandra, Rosy Aprieza Puspita; Kartiko, Galuh; Wahyuni, Hesti
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 6 (2025): November 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v5i6.896

Masyarakat Kelurahan Dinoyo, meskipun terletak di tengah kota dan dikelilingi oleh beberapa perguruan tinggi ternama di Malang, masih menghadapi tantangan dalam mencapai kesejahteraan ekonomi. Keberadaan perguruan tinggi ini membuka peluang wirausaha yang belum sepenuhnya dimanfaatkan oleh masyarakat setempat. Program Pengabdian kepada Masyarakat (PPM) ini bertujuan untuk memberikan solusi melalui pelatihan dan pendampingan mengenai studi kelayakan usaha dan aspek keuangan dalam memulai atau mengelola usaha. Kegiatan ini diharapkan dapat meningkatkan motivasi masyarakat untuk berwirausaha serta memberikan pemahaman yang mendalam mengenai analisis kelayakan dan manajemen keuangan, sehingga dapat meminimalisir risiko yang mungkin timbul. Hasil evaluasi menunjukkan bahwa program ini berhasil mencapai tujuannya, dengan tingkat kepuasan peserta dan mitra yang tinggi. Kesimpulannya, pelatihan ini tidak hanya meningkatkan keterampilan, tetapi juga mendorong kemandirian dalam berwirausaha.

AI-Enhanced Business Model Canvas for Sustainable Tourism Zandra, Rosy Aprieza Puspita; Widhiyanti, Santi
Journal of International Conference Proceedings Vol 8, No 5 (2025): ICEBAT Manado 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i5.4251

This study extends previous research on the Plaza Bukit Surga tourism destination, which previously utilized the Business Model Canvas (BMC) and SWOT analysis to identify weaknesses in marketing and resource utilization. To enhance strategic decision-making, this study integrates Artificial Intelligence (AI) into the BMC framework, resulting in an AI-Enhanced Business Model Canvas for sustainable tourism development. Data were derived from prior research conducted between 2022 and 2024, including visitor and revenue data, combined with recent Google Maps reviews collected in 2025. The reviews were analyzed using AI to identify patterns in visitor perception. Findings reveal that 83,50% of visitors express positive sentiment highlighting natural scenery, hospitality, and affordability, while negative sentiments focus on accessibility and facility maintenance. Integrating AI-driven insights into the BMC enhances the Customer Relationship, Value Proposition, and Revenue Streams components, producing a more adaptive and data-driven business model. The study demonstrates that combining traditional qualitative approaches with AI sentiment analytics can strengthen strategic planning and support sustainable management in community-based tourism destinations.

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