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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL MANAJEMEN BISNIS Jurnal Mantik Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Pesut : Pengabdian untuk Kesejahteraan Umat Jurnal Ekonomi dan Manajemen Abdi Psikonomi Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik JRAP (Jurnal Riset Akuntansi dan Perpajakan) Innovative: Journal Of Social Science Research Majapahit Journal of Islamic Finance dan Management El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal pengembangan pendidikan akuntansi dan keuangan Journal of Ekonomics, Finance, and Management Studies Financial and Accounting Indonesian Research ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat
Eskasari Putri
Universitas Muhammadiyah Surakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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The Effectiveness of Using Digital Transaction Applications with the Technology Acceptance Model for Financial Management Kusumawati, Evi Dewi; Putri, Eskasari
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.18

Abstract

Purpose: This study aims to examine the effectiveness of digital transaction applications in managing finances for small and medium-sized enterprises (SMEs) in the culinary industry. Methodology: The Technology Acceptance Model (TAM) was used to analyze the factors influencing the adoption of digital transaction applications among SMEs. Finding: The results show that perceived usefulness, perceived ease of use, and attitude towards using digital transaction applications have a positive impact on the intention to use these applications. The study also found that external factors, such as individual factors and social factors, influence the adoption of digital transaction applications. Implication: The findings of this study have implications for the development of digital transaction applications that are tailored to the needs of SMEs in the culinary industry. Originality: This research is original because it combines the Technology Acceptance Model (TAM) with external factors such as individual and social factors to analyze the adoption of digital transaction applications in the MSME culinary industry. Keywords: Accounting Information System, Digital Transaction Application, Technology Acceptance Model.
Factors That Influence the Quality of Financial Reports in UMKM in Surakarta Ari Putra Andita; Eskasari Putri
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

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Abstract

This study aims to determine the factors that influence the quality of financial reports in MSMEs in Surakarta. The research method used is quantitative. The test used in this study is a multiple regression test using SPSS. The data used is primary data with a sample of 102 MSMEs in Surakarta. The results of the study indicate that education level has a significant effect on the quality of MSME financial reports. Educational background does not have a significant effect on the quality of MSME financial reports. Business size does not have a significant effect on the quality of MSME financial reports. Length of business has a significant effect on the quality of MSME financial reports. Information technology has a significant effect on the quality of MSME financial reports.
Factors That Influence the Quality of Financial Reports in UMKM in Surakarta Ari Putra Andita; Eskasari Putri
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

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Abstract

This study aims to determine the factors that influence the quality of financial reports in MSMEs in Surakarta. The research method used is quantitative. The test used in this study is a multiple regression test using SPSS. The data used is primary data with a sample of 102 MSMEs in Surakarta. The results of the study indicate that education level has a significant effect on the quality of MSME financial reports. Educational background does not have a significant effect on the quality of MSME financial reports. Business size does not have a significant effect on the quality of MSME financial reports. Length of business has a significant effect on the quality of MSME financial reports. Information technology has a significant effect on the quality of MSME financial reports.
Driving the Cashless Economy: The Influence of QRIS Utilization on Consumer Purchase Intention in Surakarta Sari, Novi Puspita; Putri, Eskasari
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9378

Abstract

This study aims to analyze the influence of payment technology, non-cash payment, purchase intention, and community interest on the use of the Quick Response Code Indonesia Standard (QRIS) among the people of Surakarta. The research employs a quantitative approach with primary data collected through an online questionnaire during the 2021–2023 period. The sample was obtained using cluster random sampling, involving Surakarta residents who had used QRIS at least once and exhibited a high level of purchase intention. The dependent variable is QRIS usage, while the independent variables include payment technology, non-cash payment, purchase intention, and community interest. Data analysis was conducted using multiple linear regression after validity, reliability, and classical assumption tests. The findings indicate that payment technology, non-cash payment, purchase intention, and community interest significantly affect QRIS usage. This study provides empirical insights into the factors driving QRIS adoption in Surakarta and serves as a foundation for future research in other regions.
Improving the Understanding and implementation of MSME Financial Statement Accourding to SAK EMKM Eskasari Putri; Ashar Mukhammad Akbar; Aini Nur Laila; Fatchan, Fuad Hudaya; Ilham Nuryana Fatchan
Abdi Psikonomi Vol 6, No 2 (2025): Oktober 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i2.13451

Abstract

This community service aims to improve the understanding and ability of business actors in preparing financial statements. Based on the results of initial observations, the majority of actors do not have systematic financial records and do not know the applicable financial reporting standards. This problem has an impact on low business accountability and difficulties inaccessing financing from financial institutions. The method of implementing activities includes socialization, training, and assistance in the preparation of simple financial statements. This activity was carried out offline for three weeks by involving business actors from the goods and services business sector. The results of the activity showed an increase in participants’understanding of the importance of financial statements as well as their ability to prepare simple income and balance sheets. In addition, participants began to implement regular daily transaction logging. This program is expected to help business actors in increasing financial transparency and competitiveness of their businesses in the future.
Penakerja Bagi Bank Sampah dan Pengrajin Tas Daur Ulang di Wilayah PRM Karanglo Polanharjo Klaten Kusumawati, Eny; Trisnawati, Rina; Setiawati, Erma; Putri, Eskasari
Prosiding University Research Colloquium Proceeding of The 7th University Research Colloquium 2018: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Permasalahan sampah sekarang ini menjadi keprihatinan masyarakatluas. Upaya-upaya untuk mengatasi terus dilakukan meskipunmengalami berbagai hambatan. PRM Karanglo Polanharjo Klatenmendukung kegiatan-kegiatan masyarakat yang peduli terhadappermasalahan sampah. Di wilayah PRM Karanglo Polanharjoterdapat paguyuban bank sampah dan distro kerajinan tas daur ulangyang sedang merintis usaha penyelesaian masalah sampah agarmemiliki nilai tambah ekonomis. Namun upaya ini masih mengalamibeberapa kendala seperti, kesadaran masyarakat peduli sampah masihrendah sehingga perlu terus dimotivasi, pengorganisasian paguyubanbank sampah masih dikelola dengan sederhana, pengelolaan komposdi paguyuban bank sampah belum optimal karena belum memilikimerek pada produk yang dihasilkan, pengrajin daur ulang sampahterkendala dibidang pemasaran produknya karena masihmenggunakan metode gethok tular dan kedua pengrajin masihkesulitan dalam menentukan harga pokok produksi (HPP). Tujuanpengabdian Penakerja Universitas Muhammadiyah Surakarta bersertaPRM Karanglo Polanharjo Klaten adalah meningkatkan motivasimasyarakat agar peduli sampah, menguatkan kelembagaan banksampah, meningkatkan pengetahuan dan ketrampilan bagi pengrajintas daur ulang dalam menentukan harga pokok produksi sehinggamampu melakukan perencanaan keuangan dan produksi danpengetahuan dan ketrampilan pemasaran melalui penentuan merk dankemasan produk. Metode pelaksanaan pengabdian Penakerja denganpelatihan dan pendampingan penguatan kelembagaan paguyubanbank sampah, pelatihan metode pemasaran dan penentuan HPP padatas daur ulang. Luaran kegiatan ini adalah satu dokumen strukturorganisasi bank sampah, satu dokumen HPP dan perencanaankeuangan, dua katalog produk tas daur ulang, satu rim brosur sebagaialat pemasaran tas daur ulang, dan publikasi di Urecol 2018. Sebagailuaran tambahan nota kesepakatan kerjasama antara Prodi AkuntansiFEB UMS dengan Desa Karanglo, lima proposal pengabdianmasyarakat pada internal UMS yaitu PID dan satu proposalpengabdian masyarakat kemenristek yaitu PKM.
Pelatihan Pemasaran Produk menggunakan E-Marketing sebagai Solusi untuk Menghadapi Dampak Virus COVID-19 bagi Pedagang Kaki Lima di Kota Surakarta Indhiarti, Christiana Shinta; Oktaviani, Silvia Melinda; Wahyudi, Luki Eko; Putri, Eskasari
Prosiding University Research Colloquium Proceeding of The 12th University Research Colloquium 2020: Pengabdian Kepada Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Community dedication by the University of Muhammadiyah Surakarta aims to improve the welfare of the community, especially street vendors in Surakarta who are also affected by the current Covid-19 pandemic. Through an increased understanding of the use of the latest technology in product marketing, it is hoped that it can help the continuity of street vendors. The general benefit of this community dedication is to provide e-marketing training to street vendors in Surakarta City in marketing their products during the Covid-19 pandemic. Benefits community dedication directed for business continuity during the Covid-19 so that the standard of living and well-being public resolved. Training methods use lectures, training, and discussion. The training method emphasizes the practice of its application namely how to operate social media applications and market products on the platform using appropriate technology. The training will be conducted for six months. If a training activity has a good impact on the community, especially street vendors, there will be follow-up and other cooperation in a more academic direction.
The Effect of Information Technology Utilization on the Quality of Company Financial Reports Marcella Hemalia Anggraini; Putri, Eskasari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2735

Abstract

The purpose of this study was to analyze the effect of information technology utilization, the quality of human resources, and the role of organizational commitment on the quality of PT Dua Kelinci's financial statements. This research method is quantitative. The population in this study were employees of PT. Dua Kelinci. The sample technique used in this study was to conduct a survey. The number of research samples was determined using the Slovin formula, based on this formula, the number of samples obtained was 96. The type of data used is primary data. The data collection technique uses two approaches, namely interviews and questionnaires. The data analysis techniques used in this research are multiple linear regression analysis and moderated regression analysis. Data quality checks and classical assumption tests must be completed before performing regression analysis to verify that the regression model meets valid requirements, namely reliability, normality, multicollinearity, autocorrelation, and heteroscedasticity. The result of this study is that the utilization of information technology has a positive effect on the quality of financial statements. The quality of human resources has a positive effect on the quality of financial reports. The role of organizational commitment has a positive effect on the quality of financial reports.
P2AD PCA KARTASURA : PENDAMPINGAN DAN IMPLEMENTASI KESERAGAMAN PENCATATAN DAN PENGELOLAAN KEUANGAN YANG TRANSPARAN DAN AKUNTABEL BAGI PAUD/TK ABA KARTASURA Trisnawati, Rina; Adityarini, Hepy Adityarini; Kusumawati, Eny; Nisa Nurharjanti, Nashirotun; Putri, Eskasari; Permata Dewi , Indah
Abdi Psikonomi Vol 3, No 1 (2022): Juni 2022
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v3i1.737

Abstract

Paud/TK ABA Kartasura adalah sekolah yang memberikan layanan dalam bentuk pendidikan usia dini yaitu usia empat sampai enam tahun. Paud/TK ABA Kartasura ini berjumlah 18 sekolah yang memiliki jumlah peserta didik yang beragam. Keberagaman ini berdampak pada pencaatan pengelolaan keuangan. Paud/TK ABA Kartasura telah memiliki pencatatan uang masuk dan keluar, namun secara keseragaman (uniformity) masih berbeda-beda sehingga secara representatif faithfulness menjadi beragam. Permasalahan yang terjadi adalah pencatatan yang dilakukan beragam sehingga antara sekolah satu dengan lainnya tidak sama. Artinya perlu dibuatkan suatu format pencatatan yang nantinya digunakan untuk membuat laporan keuangan. Tujuannya adalah untuk memudahkan pengguna laporan keuangan dalam menilai laporan keuangan dan transparasi untuk mewujudkan Good Corporate. Penyelesaian yang ditawarkan adalah membuat format keseragaman dalam pencatatan laporan keuangan agar tujuan dari Pengabdian Masyarakat dapat tercapai. Format ini dibuat dalam bentuk sederhana yaitu diawali dengan pembuatan bagan alur serta prosedur pencatatan, membuat buku catatan aktivitas keuangan sampai dengan pelaporan, dan melatih mengelompokkan bukti berdasarkan aktivitas. Harapan dari adanya pendampingan ini bahwa bendahara mampu mengimplementasinya dengan mudah sehingga informasi menjadi lebih informatif.
Penerapan Akuntansi Manajemen pada Usaha Mikro Brownies Batik Putri, Eskasari; Setiawati, Erma
Abdi Psikonomi Vol 3, No 4 (2022): Desember 2022
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.vi.1369

Abstract

Tujuan penelitian ini untuk mengetahui penerapan akuntansi manajemen pada UKM Brownies Batik. Metodologi dalam penelitian menggunakan kualitatif dengan objek akuntansi manajemen yang digunakan oleh pelaku usaha Brownies Batik dengan cara wawancara. Hasil wawancara yang sudah dilakukan oleh peneliti menunjukkan bahwa bisnis Brownies Batik merupakan salah satu jenis UKM yang dapat meningkatkan pendapatan bagi pelaku bisnis dan pemahaman akan berbagai ragam budaya seperti batik. Studi ini berkontribusi pada literatur dengan meningkatkan pemahaman akan ragam budaya Indonesia dan akuntansi manajemen dalam bisnis UKM memberikan laporan keuangan dalam pengambilan keputusan pada pelaku bisnis.
Co-Authors A'mala, Fitria Fauzia Adityarini, Hepy Adityarini Afiifah, Vicka Juan Aflit Nuryulia Praswati Aini Nur Laila Airlangga Firdan Jagad Pratama Akbar, Ashar Muhammad Akbar, Ashar Mukhammad Alfian Wulandari Almas Dhiya Hadinata Ana Amalia Harnawan Ananda, Hendi Diva Andrian Nur Novianto Anisah Fitriyani Annisa Fitrotun Nadhiroh Annisa Fitrotun Nadhiroh Ardiningrum, Bunga Naifa Ari Putra Andita Arief Budhi Dharma Arief Budhi Dharma Arief Surya Adhi Arista Eka Pramudita Ashar Muhammad Akbar Ashar Mukhammad Akbar Ashar Mukhammad Akbar Azzuhrufi, Faradis Akbar BANDI Banu Witono, Banu Bayu Tri Cahya Bunga Naifa Ardiningrum CHANIA AULIA Christiana Shinta Indhiarti Christiana Shinta Indhiarti Dewi Kartika Sari Dharma, Arief Budhi Dyana Madyaratri Elfreda, Khanzanorra Eny Kusumawati Eny Kusumawati Erma Setiawati Essia Ries Ahmed Essia Ries Ahmed Evi Dewi Kusumawati Evi Dewi Kusumawati Fajar Romadhoni Fatchan Achyani Fatchan, Fuad Hudaya Fuad Hudaya Fatchan Hadinata, Almas Dhiya Handayani, Meiga Trisna Hasan Ahmed Almashhadani Heppy Purbasari Ika Putri Yuliantoro Ilham Nuryana Fatchan Indhiarti, Christiana Shinta Kholid Jundi Ar-Ridho Kulintang, Amelia Kusumawati, Evi Dewi Lovita Lovita Lovita, L Luki Eko Wahyudi Lutfi Ardhani Luthfi Zamakhsyari Mahameru Rosy Rochmatullah Marcella Hemalia Anggraini Meiga Trisna Handayani Mohammed Almashhadani Mukhammad Akbar, Ashar Nalal Muna Nanda Devista Devista Nashirotun Nisa Nurharjanti Nelly Purnama Sari Ningsih, Bella Sonia Tali Setya Nisa Nurharjanti, Nashirotun Noer Sasongko Nova Ramadani Novianto, Andrian Nur Nursiam Nursiam Nursiam, N Octavia Rosa Indriana Oktavia Anggi Ariyani Oktaviani, Silvia Melinda Ovi Itsnaini Ulynnuha Permata Dewi , Indah Pratama, Rofi Dian Purwanti, Noer Indach Putri, Bella Danita Raghad Almashhadani Raisa Tanjung Sari, Della Rina Trisnawati Rofi Dian Pratama Roostina Nugraheni Putri Rosa Indriana, Octavia Safari Dwi Wardati Safira Ardina Putri Salma Badriyah Sara Kadhim Yousif Sari, Novi Puspita Shinta Permata Sari Silvia Melinda Oktaviani Siti Aisyah Salim Tariq Tawfeeq Yousif Alabdullah Tariq Tawfeeq Yousif Alabdullah Taufiq Arifin W., Wahyono Wahyono Wahyono Wahyono Wahyono Wahyu Widardjo Wahyudi, Luki Eko Wardati, Safari Dwi Wayan Novitasari Windi Amelia Adindaningtyas Putri Yuli Tri Cahyono Yuliantoro, Ika Putri