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All Journal Wahana Riset Akuntansi Jurnal Pendidikan Akuntansi (JPAK) Jurnal Penelitian Humaniora Jurnal Kajian Akuntansi Aktiva : Jurnal Akuntansi dan Investasi JURNAL MAKRO MANAJEMEN Organum: Jurnal Saintifik Manajemen dan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Performance : Jurnal Bisnis dan Akuntansi Madaniya Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Pengabdian Polinema Kepada Masyarakat Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Riset Akuntansi (RISTANSI) Jurnal Pengabdian Kepada Masyarakat Journal of Accounting and Finance Management (JAFM) Governors Jurnal Pengabdian Kepada Masyarakat Senarai Kearifan Lokal Akuntansi Harmoni Economics: International Journal of Economics and Accounting Jurnal Akuntansi Bisnis dan Humaniora

Rosy Aprieza Puspita Zandra

Politeknik Negeri Malang

Author-ID : 2590760

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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.

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.

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

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.

ACCOUNTING ARTISTIC RENAISSANCE IN THE DIGITAL-RENEWABLE ERA Indra Lukmana Putra; Mochammad Junus; Nur Imamah; Rosy Aprieza Puspita Zandra; Rully Aprilia Zandra
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2938

Transformation of digital technologies, distinctive nature of artistic practices, and urgency of transition toward renewable energy introduce new conceptual challenges to accounting practices. Research examines how technology-mediated art curation, within the context of organizational governance and renewable energy projects, disrupts conventional accounting practices and broadens meaningful of accountability. Interpretive qualitative approach is employed through critical literature analysis and documentary studies of technology-based art curation practices, data visualization, and performative representations that foreground issues of value, sustainability, and accountability in the renewable energy sector. Thematic analysis is used to identify conceptual patterns interrelate accounting, art, technology, and energy. Findings demonstrate that art curation functions as an alternative form of accounting capable of representing the economic, social, and ecological value complexities of renewable energy in more narrative and reflective ways, while digital technologies amplify this disruptive capacity through visual and interactive experiences that move beyond static financial reports. Study reveals new insights showing that the integration of art, technology, and renewable energy contexts drives a shift toward multiple-narrative, more humanistic, and sustainability-oriented models of accountability. Main conclusion emphasizes that accounting should be understood as a social and cultural practice that is adaptive and responsive to environmental concerns and energy transition dynamics.

Pelatihan Pencatatan Keuangan Sederhana Berbasis Aplikasi Digital bagi UMKM Paroki Redemptor Mundi Surabaya Mahsina Mahsina; Agustinus Winoto; Rudiana Fibriani; Rosy Aprieza Puspita Zandra
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 2 No. 1: 2026
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/sokla.v2i1.239

This community service activity was motivated by the low level of understanding among Micro, Small, and Medium Enterprises (MSMEs) assisted by the PSE of Redemptor Mundi Parish in Surabaya in recording their business finances. Many of these businesses do not yet have a proper bookkeeping system, still mix personal and business finances, or do not know how to prepare simple financial statements. The purpose of this activity was to improve the knowledge and skills of MSME actors in financial recording using simple digital applications. A participatory and educational approach was applied through several stages, including preparation, socialization and training, mentoring in preparing financial statements, and evaluation. The results of this activity show that participants gained a better understanding of how to record transactions, separate personal and business finances, and prepare simple income statements and cash flow reports. This program greatly assisted MSMEs assisted by the PSE of Redemptor Mundi Parish Surabaya in preparing financial reports independently. The activity also increased awareness of accountability and financial transparency, while supporting the sustainability and competitiveness of MSME.

Business Strategy Development Using BMC and SWOT to Optimize Tourism Destination Revenue Putri Regina Yuni Kurniasari; Rosy Aprieza Puspita Zandra; Zainal Abdul Haris
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.390

This study aims to apply the Business Model Canvas (BMC) and SWOT analysis to help optimize revenue, case study at Plaza Bukit Surga, Nganjuk, Indonesia. The method used in this study is a qualitative descriptive approach with data triangulation techniques, including interviews, observations, and documentation. The type of data used is secondary data, comprising visitor data from 2022-2024 and revenue data for the periods of July-December 2023 and 2024. The results of the study indicate that the number of visitors in 2024 decreased by 30% compared to 2022 and 2023, which also affected the decline in revenue. Through the analysis of the nine BMC business elements and the integration of SWOT analysis, it was found that the main weaknesses lie in marketing strategy and resource utilization. This study provides strategic recommendations such as enhancing promotions, strengthening customer relationships, and developing facilities. The analysis shows that BMC is an effective tool for systematically understanding and developing tourism destination business models, and provides a basis for management to develop strategies that adapt to market dynamics. With the right strategy implementation, Plaza Bukit Surga has the potential to become a leading destination contributing to the local economy.

Co-Authors Aang Afandi Agustinus Winoto Ah. Suryansyah Akhlis Rizza, Muhammad Amelia Safa Salsabila Andi Kusuma Indrawan Annisa Fitriana Apit Miharso Binti Miftakhul Jannah Dimas Wahyu Wibowo Dyah Metha Nurfitriasih Dyah Metha Nurftriasih Elvyra Handayani Soedarso Fathimatus Zahro Fazda Oktavia Galuh Kartiko Harvanda, Veriza Norma Hesti Wahyuni INDRA LUKMANA PUTRA Kurnia Ekasari Ludfillah, Novrida Qudsi Mahsina Mahsina Mochammad Junus Muhammad Shulhan Khairy Nita Roudhotus Saidah Novrida Qudsi Lutfillah Nur Imamah Nurfitriasih, Dyah Metha Nurindrasari, Diana Padma Adriana Sari Prasetya, Rizky Putri Regina Yuni Kurniasari Rika Syahadatina Rizky Prasetya Rohmaniyah, Rohmaniyah Rudiana Fibriani Rully Aprilia Zandra SHOLIHAH, ZUMROTUS Suryansyah, Ah. Suryansyah, Ahmad Syahadatina, Rika Tamami, Hairut Widi Dwi Ernawati Wijayanti, Rika Zainal Abdul Haris Zulfa, Amira Zumrotus Sholihah

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