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Design of Accounting Information System for Cooperative Savings and Loans Unit as Building Stakeholder Trust on Cooperative Management (A Case Study: Sari Rejeki Farmer Group Cooperative in Karanganyar) Andi Asrihapsari; Vidia Ayu Satyanovi; Lina Nur Ardilla; Sri Hanggana; Sri Murni; Santoso Tri Hananto; Muhammad Syafiqurrahman; Renata Zoraifi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.3699

This study aims to develop an accounting information system design for the Savings and Loan Unit of Sari Rejeki Farmer Group Cooperative as a building stakeholder trust for cooperative management. This goal is achieved with the output in the form of a standard operating procedure document for the Savings and Loan Unit of the cooperative, which is designed using Microsoft Visio and Microsoft Word applications in realizing accountability. This study has applied descriptive qualitative research, which describes the object according to the existing conditions. The research data were gathered through case studies, observations, interviews, and literature studies. The structured systems analysis and design for system development were applied in the analysis and system design stages. To complete the steps of structured system development, tools and techniques were required. The tools for system development include pictures, diagrams, or graphs, while act finding was used for the technique. The cooperative accountability was assessed based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 13 of 2015 concerning the implementation of cooperative accountability. The results of this study indicate that the Savings and Loans Unit of Sari Rejeki Farmer Group Cooperative has met the indicators of accountability from the financial aspect, which covers the availability of clear information, transparency, implementation of accounting information systems in the application of SOPs for raising funds and SOPs for disbursing funds that have been properly and adequately integrated. Keywords: accounting information system, standard operating procedure, cooperative savings and loan unit

Exploring Human Resource Competence and Management Performance of a Village-Owned Enterprise Putri Nugrahaningsih; Andi Asrihapsari; Vidia Ayu Satyanovi; Labbaika Dwi Ayu Rahmawati; Denty Arista; Lina Nur Ardila
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

This study aims at investigating the competence of human resources of BUMDes Blulukan in managing the business that leads to green entrepreneurship. This study uses a qualitative descriptive method using interviews and questionnaires as a data collection technique The conclusion of the study shows that the human resources in the BUMDes have adequate competence and level of understanding on green entrepreneurship, as seen from the effort in managing waste by creating products with higher selling points to improve the village communities' welfare in yielding innovative products from waste and generating income for village community products with high-selling values. AbstrakTujuan penelitian ini adalah melihat kemampuan Sumber Daya Manusia studi kasus pada BUMDES Blulukan dalam mengelola bisnis yang mengarah kepada green entrepreneurship. Penelitian ini menggunakan metode deskriptif kualitatif dengan cara wawancara dan penyebaran kuesioner sebagai teknik pengumpulan datanya. Kesimpulan penelitian menunjukkan bahwa kemampuan dan tingkat pemahaman SDM BUMDES terkait green entrepreneurship sudah cukup baik dengan melakukan pemanfaatan pengelolaan sampah menjadi nilai jual yang dapat meningkatkan kesejahteraan desa pada produk inovasi berupa pemanfaatan limbah sampah yang sebelumnya menjadi keresahan desa diolah menjadi produk yang menghasilkan nilai jual.

Analisis Kinerja Pengelolaan Piutang Negara Tak Tertagih pada Kantor Pelayanan Kekayaan Negara dan Lelang Surakarta Vika Nur Hanifah; Andi Asrihapsari
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11844

The Surakarta State Wealth and Auction Service Office (KPKNL) is a vertical agency of the Directorate General of State Wealth (DJKN) which is under and directly responsible to the head of the regional office. The purpose of this study is to determine the management process, performance, as well as constraints and efforts in managing bad state receivables at the Surakarta KPKNL. The method used in this study is a combined method, namely with qualitative descriptive analysis and quantitative descriptive analysis. The data collection technique is carried out by field observation, interviews, related documents, literature studies and data obtained in the form of primary data and secondary data. The results of this study explain that the procedure for managing state receivables is in accordance with applicable regulations. The performance of state management at the Surakarta KPKNL is considered very effective because it shows a value above 100%. There are obstacles faced when managing bad state receivables and efforts made by the KPKNL Surakarta. One of the suggestions from the author in reducing the amount of bad debts is to store files properly and make data backups, so as to expedite the process of managing bad state receivables.

Analysis of the Effectiveness of Utilization of Regional Owned-Asset to Increase Regional Revenue Astuti, Zulfita Fidi; Hananto, Santoso Tri; Asrihapsari, Andi
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.7905

Utilization of Regional Owned-Asset (Indonesian: Barang Milik Daerah, abbreviated BMD) is one of the opportunities for regions to increase Original Local Government Revenue (Indonesian: Pendapatan Asli Daerah, abbreviated PAD). This study aims at analyzing the effectiveness of implementing BMD utilization to increase PAD. It is a case study at Regional Income and Asset Financial Management Agency (Indonesian: Badan Pengelolaan Keuangan dan Aset Daerah, abbreviated BPKAD) Surakarta. A qualitative descriptive approach is employed in this study. The data are in the form of primary and secondary data and were obtained from the data of the utilization of BMD that has been implemented and reports on the realization of regional income and expenditure budgets. The results of this study show that BMD utilization in Surakarta is implemented effectively although it is still not optimal. The utilization of BMD has contributed to PAD Surakarta by showing an increase every year. Even though it has increased, the contribution of the use of BMD to PAD is little, which is under one percent of all other PAD components. Surakarta government needs to optimize the use of BMD and innovations or groundbreaking ideas to increase the contribution rate to Surakarta's PAD.

Design of Accounting Information System for Cooperative Savings and Loans Unit as Building Stakeholder Trust on Cooperative Management (A Case Study: Sari Rejeki Farmer Group Cooperative in Karanganyar) Andi Asrihapsari; Vidia Ayu Satyanovi; Lina Nur Ardilla; Sri Hanggana; Sri Murni; Santoso Tri Hananto; Muhammad Syafiqurrahman; Renata Zoraifi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.3699

This study aims to develop an accounting information system design for the Savings and Loan Unit of Sari Rejeki Farmer Group Cooperative as a building stakeholder trust for cooperative management. This goal is achieved with the output in the form of a standard operating procedure document for the Savings and Loan Unit of the cooperative, which is designed using Microsoft Visio and Microsoft Word applications in realizing accountability. This study has applied descriptive qualitative research, which describes the object according to the existing conditions. The research data were gathered through case studies, observations, interviews, and literature studies. The structured systems analysis and design for system development were applied in the analysis and system design stages. To complete the steps of structured system development, tools and techniques were required. The tools for system development include pictures, diagrams, or graphs, while act finding was used for the technique. The cooperative accountability was assessed based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 13 of 2015 concerning the implementation of cooperative accountability. The results of this study indicate that the Savings and Loans Unit of Sari Rejeki Farmer Group Cooperative has met the indicators of accountability from the financial aspect, which covers the availability of clear information, transparency, implementation of accounting information systems in the application of SOPs for raising funds and SOPs for disbursing funds that have been properly and adequately integrated. Keywords: accounting information system, standard operating procedure, cooperative savings and loan unit

Analysis of National QR Code Payment Systems: Practices in 3 Developing Countries (Indonesia, Nigeria, and India) Asrihapsari, Andi; Putri, Ika Swasti; Anaege, Arinze E.
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2025): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i1.2539

This study explores the payment system practices using national quick response codes (QR codes) in three developing countries—Indonesia, India, and Nigeria—which are members of the World Trade Organization (WTO). Using a systematic literature review (SLR) approach guided by the PRISMA 2020 protocol, this study analyzed 15 peer-reviewed articles to examine the implementation of QR code-based payment systems. Specifically, the review evaluated trends in national policy practices, geographical focus, research methodologies, journal classifications, and theoretical frameworks employed. Although the study adopted a qualitative SLR methodology, it drew analytical insights from the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). A key finding reveals that national QR code payment systems have been implemented in Indonesia (QRIS), India (BharatQR), and Nigeria (NQR). The goal of implementing national QR code systems is to support financial inclusion, transaction efficiency, and the transition to a cashless society. This study identifies a research gap related to security issues, data privacy, and the macroeconomic impact of QR code payments. This study provides direction for future studies by recommending a mixed-methods approach, cross-cultural exploration, and review of national policies as part of developing an inclusive and sustainable digital payment system.

ANALYSIS OF THE FINANCIAL PERFORMANCE OF ORIGINAL LOCAL GOVERNMENT REVENUE OF KLATEN Rachmansih, Bernadetha Kurnia Dewi; Asrihapsari, Andi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 1 (2024): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i1.17327

This study aims to discover the financial performance of the Original Local Government Revenue (Indonesian: Pendapatan Asli Daerah, abbreviated PAD) of the Klaten Regency Local Government from 2018 to 2022. This study is quantitative and descriptive. Data analysis was performed using the independence ratio, effectiveness ratio, and contribution ratio. The results show the financial performance of the PAD of the Klaten Regency is very low. It is seen from the regional financial independence ratio from 2018 to 2022 that has a percentage of 17.57% with the pattern of instructive relationships. The PAD effectiveness ratio from 2018 to 2022 shows very effective criteria because the revenue exceeds 100% with a percentage of 115.11%. The PAD contribution ratio from 2018 to 2022 shows moderate criteria because it has a percentage of 25.00%. In addition, there are still several obstacles to increasing PAD experienced by the Klaten Regency Local Government. Based on the results of this study, the researchers give some recommendations, namely optimizing sources of PAD that have not been developed well, digitizing the payment system, promoting Local Government Owned Enterprises directly to the public through social media, and putting efforts to minimize obstacles to increasing PAD.

Analisis Kinerja Pengelolaan Piutang Negara Tak Tertagih pada Kantor Pelayanan Kekayaan Negara dan Lelang Surakarta Hanifah, Vika Nur; Asrihapsari, Andi
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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

The Surakarta State Wealth and Auction Service Office (KPKNL) is a vertical agency of the Directorate General of State Wealth (DJKN) which is under and directly responsible to the head of the regional office. The purpose of this study is to determine the management process, performance, as well as constraints and efforts in managing bad state receivables at the Surakarta KPKNL. The method used in this study is a combined method, namely with qualitative descriptive analysis and quantitative descriptive analysis. The data collection technique is carried out by field observation, interviews, related documents, literature studies and data obtained in the form of primary data and secondary data. The results of this study explain that the procedure for managing state receivables is in accordance with applicable regulations. The performance of state management at the Surakarta KPKNL is considered very effective because it shows a value above 100%. There are obstacles faced when managing bad state receivables and efforts made by the KPKNL Surakarta. One of the suggestions from the author in reducing the amount of bad debts is to store files properly and make data backups, so as to expedite the process of managing bad state receivables.

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