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All Journal JURNAL PENDIDIKAN TAMBUSAI GEMA EKONOMI Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Publika Jurnal Manajemen Sains dan Organisasi (JMSO) Widyagama National Conference on Economics and Business (WNCEB) Journal of Public and Business Accounting JAKBS Jurnal Ekonomi Kreatif Indonesia TGO Journal of Community Development AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Journal of Management Research and Studies
Irfan Fatoni
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Keandalan Sistem Informasi Akuntansi Dalam Pengendalian Internal Kas di KSPPS BMT Maslahah Sidogiri Ahmad Daqiqi; Irfan Fatoni; Endah Puspitosarie; Indah Dewi Nurhayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the reliability of the Accounting Information System (AIS) in supporting the effectiveness of internal cash control at KSPPS BMT Maslahah Sidogiri. The research focuses on four key indicators of system reliability: data accuracy, system security, information consistency, and access control, as well as their relationship with internal cash control principles such as segregation of duties, transaction authorization, proper documentation, and regular reconciliation. A descriptive qualitative approach was employed, with data collected through in-depth interviews, direct observation, and document analysis. Informants included the finance manager, accounting staff, IT personnel, and teller—individuals directly involved in system operations and cash management. The findings indicate that the AIS implemented at BMT Maslahah supports most internal control principles, particularly in transaction authorization and documentation. However, weaknesses were found in information consistency and access control due to insufficient technical training and suboptimal task separation. Thus, the system can be considered reasonably reliable but still requires improvements in several control aspects. These findings are expected to serve as a basis for evaluating and enhancing the accountability and security of cash management within Islamic cooperatives.
Pendampingan Pencatatan Keuangan dalam Upaya Menjaga Keberlangsungan Usaha di UKM Wisnu Batik Dwi Anggarani; Irfan Fatoni; Syamsul Bahri
Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat Vol. 2 No. 3 (2025): Juli : Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/harmoni.v2i3.1891

Abstract

This Community Service (PkM) program aims to provide assistance in financial recording and direct involvement in the production process at the Wisnu Batik SME. The main focus of the activity is to support the sustainability of micro-enterprises based on local culture, particularly through improved management and the preservation of traditional values. The activity was carried out for two months in the form of field work practice (PKL), using participatory observation methods, semi-structured interviews, and direct documentation. One of the main results of the activity was the implementation of a quarterly financial recording system based on SIINAS (National Industrial Information System), which has been proven to improve the accuracy and transparency in the preparation of business reports. Furthermore, the direct involvement of the interns in the traditional batik production process provided important insights into the production stages, the cultural values ​​contained, and the challenges faced in maintaining quality and continuity of production. Analysis of the cost of goods manufactured (COGS) and monthly revenues showed that the Wisnu Batik SME has great potential for sustainable development if managed with a more systematic and professional approach. The synergy between good financial management and production process efficiency is an important foundation in strengthening the competitiveness of SMEs in the midst of market competition. This activity also serves as concrete evidence that collaboration between the world of education and MSMEs can encourage positive transformation in micro-business management towards a more modern, measurable, and culturally value-based direction.
Analisis Tingkat Kesehatan Bank Jatim dengan Menggunakan Metode RGEC Periode 2022-2023 Sebagai Dasar Pengambilan Keputusan Siwi, Ghea Nada Ramadhani Putri; Sodik, Sodik; Fatoni, Irfan
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 7 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i7.1573

Abstract

The purpose of this study is to determine the health level of Bank Jatim using the RGEC method as a basis for decision-making. The type of research used in this study is descriptive with a quantitative approach. Secondary data in this study is the published Annual Financial Report of Bank Jatim for the 2022-2023 period. The data analysis method used is financial statement analysis using the RGEC method. Where the Risk Profile is measured using the NPL and LDR indicators, GCG is measured using the Self-Assessment indicator, Earnings are measured using the ROA, ROE, NIM and BOPO indicators, Capital is measured using the CAR indicator. The results show that Bank Jatim's NPL in 2022 is in the "Healthy" category. Then in 2023 it is also in the "Healthy" category. Bank Jatim's LDR in 2022 is in the "Very Healthy" category. Then in 2023 it is also in the "Very Healthy" category. Bank Jatim's SA composite value in 2022 is in the "Fairly Good" category. Bank Jatim's SA composite score for 2023 was in the "Good" category. Bank Jatim's ROA for 2022 was in the "Healthy" category. It was also in the "Healthy" category in 2023. Bank Jatim's ROE for 2022 was in the "Very Healthy" category. It was also in the "Healthy" category in 2023. Bank Jatim's NIM for 2022 was in the "Very Healthy" category. It was also in the "Very Healthy" category in 2023. Bank Jatim's BOPO for 2022 was in the "Very Healthy" category. It was also in the "Very Healthy" category in 2023. Bank Jatim's CAR for 2022 was in the "Very Healthy" category. It was also in the "Very Healthy" category in 2023. Overall, Bank Jatim's Composite Rating 1 (PK-1) for 2022-2023 reflects Bank Jatim's overall "very healthy" condition.
Analisis Efektivitas Sistem Dan Prosedur Penerimaan Dan Pengeluaran Kas Pada PT Indomega Jaya Permai Leuwol, Rineyke Sharoon; Sodik, M.; Fatoni, Irfan
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.3911

Abstract

AbstrakPeneitian ini bertujuan Untuk mengetahui sistem dan prosedur penerimaan dan pengeluaran kas pada PT. Indomega Jaya Permai. Dan untuk mengetahui apakah sistem dan prosedur penerimaan dan pengeluaran kas pada PT. Indomega Jaya permai sudah efektif atau belum. Metode penelitian yang digunakan dalam penulisan ini adalah metode kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan adalah metode wawancara dan dokumentasi. Sistem Penerimaan Kas PT Indomega Jaya Permai adalah sistem penerimaan kas dari kredit atau piutang. Jika perusahaan hanya menerima kas dalam bentuk cek atas nama perusahaan, akan menjamin kas yang diterima oleh perusahaan masuk ke rekening giro bank perusahaan. Pemindah bukuan juga akan memberikan jaminan penerimaan kas masuk ke rekening giro bank perusahaan. Kas yang diterima dalam bentuk cek dari debitur harus segera disetor ke bank dalam jumlah penuh. Sistem akuntansi pengeluaran kas pada PT. Indomega Jaya Permai sebagian besar berasal dari pembelian bahan baku untuk pembangunan rumah proses sedangkan pengeluaran kas lainnya digunakan untuk menutup biaya selama produksi atau kegiatan usaha, serta untuk pembayaran upah karyawan PT. Indomega Jaya Indah juga tidak menggunakan sistem dana kas kecil untuk kegiatan transaksi yang berkaitan dengan pengeluaran kas. Semua pengeluaran kas yang terjadi dilakukan secara tunai seperti biasa. penelitian ini masih memiliki keterbatasan yaitu: Keterbatasan interpretasi peneliti tentang makna yang tersirat dalam wawancara sehinggga kecenderungan untuk bisa masih tetap ada. Oleh karena itu maka dilakukan trigulasi yaitu trigulasi metode dan sumber. Trigulasi metode dilakukan dengan cara peneliti menggunakan beberapa metode dalam pengumpulan data penelitian yaitu metode wawancara, dan dokumentasi. Sedangkan trigulasi sumber dilakukan dengan cara cross check data dan fakta melalui informan yang berbeda. Dan dalam penelitian ini membutuhkan waktu yang lama kurang lebih 2 bulan dan tentunya berdasarkan beberapa pertimbangan, seperti waktu pengambilan data harus disesuaikan dengan kondisi narasumber.Kata Kunci: Sistem Informasi Akuntansi, Penerimaan Kas, Pengeluaran Kas, Pengendalian Internal AbstractThis study aims to determine the systems and procedures for cash receipts and disbursements at PT. Indomega Jaya Permai. And to find out whether the systems and procedures for cash receipts and disbursements at PT. Indomega Jayamai has been effective or not. The research method used in this paper is a qualitative method with a descriptive approach.The data collection technique used is the interview and documentation method. PT Indomega Jaya Permai Cash Receipt System is a cash receipt system from credit or receivables. If the company only accepts cash in the form of checks on behalf of the company, will guarantee that the cash received by the company goes into the company's bank checking accountThe book transfer will also provide a guarantee of cash receipts into the company's bank checking account. Cash received in the form of checks from debtors must be immediately deposited into the bank in full. Cash disbursement accounting system at PT. Indomega Jaya Permai mostly comes from the purchase of raw materials for the construction of process houses while other cash disbursements are used to cover costs during production or business activities, as well as for the payment of wages for employees of PT. Indomega Jaya Indah also does not use a petty cash fund system for transaction activities related to cash disbursements. All cash disbursements are made in cash as usual. This research still has limitations, namely: The limitations of the researcher's interpretation of the meaning implied in the interview so that the tendency to be able to still exist. Therefore, trigulation is carried out, namely the trigulation of methods and sources.Method trigulation is carried out by researchers using several methods in collecting research data, namely the interview method, and documentation.While source trigulation is done by cross-checking data and facts through different informants.And in this research it takes a long time of approximately 2 months and of course based on several considerations, such as the time of data collection must be adjusted to the condition of the informant.Keywords: Accounting Information System, Cash Receipts, Cash Disbursements, Internal Contro
Penerapan SAK EMKM Pada Usaha Mikro (Studi Kasus Pada Kopi Hashtag Di Kabupaten Malang) Wulandari, Novita Alja Widyiah; Fatoni, Irfan; Puspitosarie, Endah
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.4040

Abstract

AbstrakSebuah standar yang dikenal sebagai SAK EMKM mengatur rekening keuangan UMKM, khususnya usaha mikro. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana SAK EMKM diterapkan dan tantangan apa yang dihadapi perusahaan mikro saat mencatat dan melaporkan data keuangannya. Metodologi deskriptif kualitatif dan observasional digunakan dalam penelitian ini. menggunakan wawancara, observasi langsung, dan dokumentasi berupa pengumpulan laporan keuangan dari usaha mikro untuk mengumpulkan data. Dalam penelitian ini, pengumpulan data, penyortiran, penyajian, dan diskusi yang berkaitan dengan pencatatan awal, pengukuran/penilaian, penghentian pengakuan, dan pelaporan dilakukan keluar. Tahap selanjutnya kemudian berupa rekomendasi dan kesimpulan. Tahap selanjutnya kemudian berupa rekomendasi dan kesimpulan. Menurut temuan penelitian, SAK EMKM telah digunakan oleh usaha mikro untuk mencatat dan melaporkan informasi keuangan. Pengambilan keputusan bisnis didasarkan pada kriteria ini, yang juga memberikan laporan keuangan yang lebih valid.Kata kunci : Laporan keuangan, SAK EMKM, Usaha Mikro AbstractA standard known as SAK EMKM regulates the financial accounts of MSMEs, particularly micro- enterprises. The purpose of this study is to find out how SAK EMKM is applied and what challenges micro-enterprises face when recording and reporting their financial data. Qualitative and observational descriptive methodologies were used in this study. using interviews, direct observation, and documentation in the form of collecting financial reports from micro-enterprises to collect data. In this study, data collection, sorting, presentation, and discussion related to initial recording, measurement/assessment, derecognition, and reporting were carried out. The next stage is in the form of recommendations and conclusions. The next stage is in the form of recommendations and conclusions. According to research findings, SAK EMKM has been used by micro-enterprises to record and report financial information. Business decision making is based on these criteria, which also provides more valid financial statements.Keywords: financial statements, SAK EMKM, Micro Enterprises
Pengaruh Penerapan Akuntansi Hijau dan Kinerja Lingkungan terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderasi Pada Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Aisyaroh, Elga; Gunarianto, Gunarianto; Zainudin, Zainudin; Fatoni, Irfan
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh akuntansi hijau dan kinerja lingkungan dengan menggunakan corporate social responsibility sebagai pemoderasi terhadap nilai perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Sampel diambil menggunakan metode purposive sampling sehingga didapati sampel sebanyak 10 perusahaan dari 25 perusahaan yang terdaftar di sektor makanan dan minuman periode 2018-2022 dan teknik analisis data yang digunakan adalah menggunakan Structural Equation Modeling Partial Least Square (SEM-PLS). Hasil penelitian ini menunjukkan bahwa, Akuntansi Hijau berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan. Kinerja lingkungan berpengaruh negatif dan signifikan terhadap Nilai Perusahaan. Corporate Social Responsibility berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Corporate Social Responsibility tidak dapat memoderasi pengaruh akuntansi hijau terhadap Nilai Perusahaan, Namun Corporate Social Responsibility dapat memediasi pengaruh kinerja lingkungan terhadap nilai perusahaan.
Pengaruh Dukungan Pemerintah, Ekosistem Berbasis Digital, Literasi Teknologi Informasi Dan Transformasi Bisnis Terhadap Pengembangan Usaha Dewi, Indah; Budi Astuti, Peni; Fatoni, Irfan; Sopanah, Ana
GEMA EKONOMI Vol 11 No 5 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Keberadaan UMKM menjadi salah satu penggerak perekonomian di Indonesia, dengan potensi yang dimiliki UMKM diharapkan dapat terus berkontribusi untuk mengatasi berbagai permasalahan yang dihadapi dan mampu berkembang. Tujuan penelitian ini adalah untuk mengetahui apakah dukungan pemerintah, ekosistem bisnis berbasis digital, literasi teknologi, dan transformasi bisnis dapat mempengaruhi pengembangan usaha mikro di Kota Malang. Pendekatan penelitian ini adalah dengan menggunakan pendekatan kuantitatif dengan metode survey dengan menggunakan kuesioner yang dibagikan kepada 50 pelaku usaha di bidang kuliner serta Diskopindag. Teknik analisis data menggunakan SPSS 23 dimulai dari uji validitas dan reliabilitas kuesioner, uji asumsi klasik, uji t, uji f dan uji Koefisien Determinasi. Kemudian disimpulkan dan saran.Hasil penelitian ini menunjukkan bahwa dukungan pemerintah, ekosistem bisnis berbasis digital, literasi teknologi, dan transformasi bisnis dapat m empengaruhi pengembangan usaha mikro di Kota Malang
PENDAMPINGAN RE-DESIGN PACKAGING JAMU STJ DAN SMALL GROUP DISCUSSION MENGENAI LEGALITAS USAHA UMKM DI KAMPUNG SATRIO Wulandari, Wahju; Sodik, Sodik; Fatoni, Irfan; Fauziah, Riris Zahrotul; K, Rizki Dwi Farotul
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.24339

Abstract

Jurnal ini mengulas tentang Optimalisasi pendampingan re-desain packaging jamu yang dibuat oleh penduduk kampung STJ dan Small Group Discussion Mengenai Legalitas Usaha UMKM di Kampung Satrio. Penelitian ini bertujuan untuk membranding kembali dan menangani masalah legalitas salah satu produk UMKM Kampung Satrio yaitu Jamu STJ. Jenis penelitian ini adalah penelitian kualitatif dengan penjabaran dan penjelasan yang kami tarik ketika penelitian ini di buat. Adapun instrumen penelitiannya adalah observasi, pedoman wawancara, dan peneliti sebagai instrumen kunci. Sumber data penelitian ini adalah hasil wawancara dari pengelola Kampung Satrio Turonggo Jati. Dalam rangka mencapai tujuan ini, digunakan metode Design Thinking Workshop, Customer Feedback Sessions, dan Pengujian Pasar Kecil untuk pendampingan re-desain packaging. Sementara itu, Small Group Discussion mengenai Legalitas Usaha UMKM di Kampung Satrio dilakukan melalui Lokakarya Legalitas UMKM, Kunjungan Dinas Terkait, dan Pembagian Materi Hukum, dan paga pengabdian ini metode yang akan ditekankan ada 2 pembahasan yaitu, 1) mengeksplorasi proses pendamping re-desain packaging pembaruan merek yang diterapkan oleh Jamu STJ. 2) membahas Small Group Discussion (SGD) terkait legalitas. Hasil dari penelitian ini bertujuan untuk merevitalisasi dan menangani legalitas produk Jamu STJ yang merupakan produk asli Kampung Satrio Turonggo Jati.
Accountability Analysis of Village Financial Management (Case Study in Manulea Village, Sasitamean District, Malaka Regency) Taek, Apriyani Yuninda; Sopanah, Ana; Fatoni, Irfan
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 3 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i3.1017

Abstract

This research aims to explore and analyze financial management at the village level, with a focus on transparency and accountability in budget use. In this context, villages as indonesia’s smallest government entities have and important role in developing a just and prosperous society. This research method used is a descriptive qualitative approach, which includes data collection through interviews whih the community and village officials. Interview results show that the community feels less involved in monitoring budget use, even though there are village meetings that involve them planning activities, in addition, the village secretary, explained his responsibilities in ensuring financial reports are accurate and in accordance with applicable regulations, as well as the importance of supervision from the community to increase accountability. This research includes theories relevant to public financial management and public sector accounting, which emphasizes the importance of transparency in managing village funds. It is hoped that this research can contribute to understanting the dynamics of financial menegement in villages and encourage community participation in budget monitoring, so as to create a more accountable and transparent village government.
Penerapan Sistem Informasi Akuntansi Dalam Pengelolaan Keuangan Di Dinas Pendidikan Kota Blitar Septa Amanda; Fatoni, Irfan; Anggarani, Dwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This research is titled "The Implementation of Accounting Information Systems in Financial Management at the Blitar City Education Office" and aims to examine how Accounting Information Systems (AIS) are applied in financial management within that institution. Using a qualitative descriptive approach, the study involves interviews, observations, and document analysis to gather data. The findings reveal that the implementation of AIS has enhanced efficiency and transparency in recording and reporting financial activities. Furthermore, AIS facilitates faster and more accurate decision-making through the provision of integrated and real-time data. However, the research also identifies challenges such as limitations in human resource competencies and technical issues in system usage. Therefore, ongoing training and infrastructure improvements are necessary to optimize AIS implementation. Overall, this study offers recommendations to improve educational financial management in Blitar City through better utilization of information technology.
Co-Authors Ahmad Daqiqi Aisyaroh, Elga Ana Sopanah, Ana Budi Astuti, Peni Chairul Huda, Chairul Charisma Firdnandya Putri Cindy Veronica Dewi, Indah Dwi Anggarani Endah Puspitosarie Erdita Putri Setyoningrum Fauziah, Riris Zahrotul Gunarianto Gunarianto INDAH DEWI NURHAYATI Indah Dewi Nurhayati Indriyanto Seno Adji K, Rizki Dwi Farotul Khojanah Hasan Khojanah Hasan, Khojanah Kinanti, Kanaya Putri Leuwol, Rineyke Sharoon Meilia, Risa N, Indah Dewi Rahayu Puji Suci Septa Amanda Sinta Idani Pertiwi Siwi, Ghea Nada Ramadhani Putri Sodik Sodik, Sodik Sodik, M. Syamsul Bahri Taek, Apriyani Yuninda Wahju Wulandari Wati, Eni Kurnia Wulandari, Novita Alja Widyiah Zainudin Zainudin