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All Journal Akuisisi : Jurnal Akuntansi Jurnal Ilmiah Ekonomi dan Bisnis Dharma Bakti JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Aplikasi Akuntansi JURNAL AKUNTANSI Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Riset Terapan Akuntansi Performance : Jurnal Bisnis dan Akuntansi Proceeding of National Conference on Accounting & Finance Jurnal Berdaya Mandiri Jurnal Akuntansi dan Keuangan AKMENIKA Jurnal Abdi Masyarakat Indonesia Telaah Bisnis Rahmatan Lil’alamin Journal of Community Services (RLA) JURNAL ABDIMAS PLJ Jurnal Fairness Journal of Accounting and Financial Issue Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Akuntansi Journal of Business and Information System ABDIMAS NUSANTARA
Lulu Amalia Nusron
Universitas PGRI Yogyakarta
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Determinants of The Use of Accounting Information By E-Commerce-Based In MSMEs Pramudiati, Ningrum; Nusron, Lulu Amalia; Prasetya, Anggi
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.16111

Abstract

A B S T R A C T                   This research focuses on the impact of accounting knowledge, information technology competence, and the preparation and presentation of financial statements on the use of e-commerce-based accounting information. The research population is all owners of culinary MSMEs in the Special Region of Yogyakarta. This research site includes Bantul Regency, Sleman Regency, Kulon Progo Regency, Gunungkidul Regency, and Yogyakarta City. The sample of this research was 95 respondents who are owners of culinary MSMEs were collected using a method of purposeful sampling. The research consists of a quantitative technique and questionnaire-based primary data. Methods for data analysis and descriptive statistical tests, tests of data quality, and hypothesis testing were processed by using SPSS 25. The results show that accounting knowledge, information technology competence, and the preparation and presentation of a financial statement have a positive and significant impact on the use of e-commerce-based accounting information in culinary MSMEs in the Special Region of Yogyakarta.Keywords: Accounting Knowledge, Information Technology Competence, Financial Reports, E-Commerce Based Accounting InformationA B S T R A C T   Penelitian ini bertujuan untuk menguji pengaruh pengetahuan akuntansi, kompetensi teknologi informasi, dan penyusunan laporan keuangan terhadap penggunaan informasi akuntansi berbasis e-commerce. Populasi penelitian ini adalah seluruh pemilik Usaha Mikro, Kecil, dan Menengah (UMKM) yang menekuni usaha bidang kuliner di Daerah Istimewa Yogyakarta. Lokasi penelitian meliputi Kabupaten Bantul, Kabupaten Sleman, Kabupaten Kulon Progo, Kabupaten Gunungkidul, dan Kota Yogyakarta. Pengambilan sampel menggunakan metode purposive sampling. Sampel pada penelitian ini adalah sebanyak 95 responden yang merupakan pemilik UMKM di bidang kuliner. Riset berupa pendekatan kuantitatif dan data primer. Data penelitian diperoleh dengan menggunakan teknik penyebaran kuesioner. Metode untuk menganalisis data menggunakan uji statistik deskriptif, uji kualitas data, dan uji hipotesis yang diolah dengan menggunakan bantuan SPSS 25. Riset ini menunjukkan hasil bahwa pengetahuan akuntansi, kompetensi teknologi informasi, dan penyusunan dan penyajian laporan keuangan secara positif dan signifikan berpengaruh terhadap penggunaan informasi akuntansi berbasis e-commerce pada UMKM kuliner di Daerah Istimewa Yogyakarta. Kata Kunci: Pengetahuan Akuntansi, Kompetensi Teknologi Informasi, Penyusunan Laporan Keuangan, Informasi Akuntansi Berbasis E-Commerce
MELIHAT LEMBAGA KEUANGAN ANJAK PIUTANG DIBANDINGKAN PERBANKAN DILIHAT DARI ASPEK HUKUM ? Diansari, Rani Eka; Nusron, Lulu Amalia
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 1 (2020): 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.v10i1.970

Abstract

This study aims to determine whether there are differences in banking and factoring institutions viewed from the legal aspect. This study uses secondary data obtained from the results of previous studies. This research belongs to the type of library research (library research), which is looking for data from various kinds of library information including documents, newspapers, magazines, books, scientific journals, and encyclopedias. This research uses descriptive analysis, philosophical and pedagogical approaches. The results of the analysis of this study are that there are differences in legal aspects seen from the actors, regulations, mechanisms, ways of solving problems, etc. in banks and factoring institutions.
PENINGKATAN PEMAHAMAN INFORMASI LAPORAN KEUANGAN BERDASARKAN SAK EMKM Lulu Amalia Nusron; Anandita Zulia Putri; Ningrum Pramudiati; Zidni Husnia Fachrunnisa; Yennisa
JURNAL ABDIMAS PLJ Vol. 4 No. 2 (2024): JURNAL ABDIMAS PLJ, Desember 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v4i2.1230

Abstract

There are many MSME business actors and they are spread across urban, rural, and even remote areas. MSME businesses do not require a high level of education so that Indonesian people with low levels of education can also become actors in this business. Due to the lack of knowledge and understanding of accounting and business financial reports, the purpose of this activity is to increase understanding of the importance of recording and preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This activity was carried out using the method of socialization and mentoring of one of the MSME actors in Yogyakarta, namely Meyva Collection. Previously, business actors still used private in their business results, did not separate personal and business transaction accounts, and did not record consignment sales. The results of this community service activity are expected to increase the knowledge of Meyva Collection business actors by routinely recording expenses such as sewing wages, purchasing raw materials for fabrics, determining the cost of production, so that they can make financial statements of profit and loss. In addition, we also hope that Meyva Collection business actors will routinely record direct sales and consignment income in accordance with SAK EMKM. This activity can foster a mindset in business actors that understanding financial report information based on SAK EMKM is very important for business development and capital participation.
Apa Yang Mempengaruhi Penghindaran Pajak Di Perusahaan Sektor Kesehatan? Nusron, Lulu Amalia; Nugraheni, Dinamipa; Pramudiati, Ningrum
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1435

Abstract

Health sector companies during the Covid-19 pandemic experienced a significant increase in profit. The researcher wants to know whether companies with high profits tend to avoid taxes through company size, company age, leverage, and profitability. The companies studied were those listed on the Indonesia Stock Exchange in 2015-2021 using the purposive sampling method resulting in a total sample of 8 companies. This research is a type of quantitative research using secondary data obtained from the financial reports of a sample of companies that have been determined. The data analysis technique used is multiple linear regression analysis. The research results show that the variables company size, company age, and leverage have an effect on tax avoidance. Meanwhile, the profitability variable has no effect on tax avoidance
Green Accounting and Corporate Social Responsibility (CSR) : Literature Review Amanda Alvi Nurdiantoro; Indah Oktari Wijayanti; Lulu Amalia Nusron
JURNAL FAIRNESS Vol. 14 No. 3 (2024): Vol. 14 No. 3 (2024) - PRESS
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i3.40194

Abstract

This review literature aims to explore the relationship between green accounting and Corporate Social Responsibility (CSR) in the context of business sustainability. Green accounting, which focuses on measuring and reporting the environmental impact of a company's activities, plays an important role in supporting CSR initiatives aimed at improving corporate social and environmental responsibility. Through an analysis of various case studies and relevant literature, this review identifies the benefits of implementing green accounting, including improved company reputation, operational efficiency, and stakeholder satisfaction. However, challenges such as lack of understanding, high initial costs, and resistance to change are also faced in the implementation of these practices. The conclusion of this review emphasizes the importance of integrating green accounting in CSR strategies to achieve better sustainability goals. Recommendations for further research and business practices are also presented, with the hope of encouraging companies to be more active in adopting green accounting and CSR as part of their long-term strategies.
How to Prevent Fraud in Village Financial Management in Kapanewon Tempel? Nusron, Lulu Amalia
Jurnal Akuntansi Vol. 13 No. 3 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.3.199-215

Abstract

This purpose of the research is to determine the effect of human resource competence, morality, internal control systems, and whistleblowing on the prevention of fraud in village financial management. The type of data in this research is quantitative. This research was conducted in 7 (seven) Kelurahan in Kapanewon Tempel using a questionnaire. The population in this study is the village apparatus as the holder of the power to implement village financial management in Kapanwon Tempel. The sample in this study was 94 respondents consisting of Lurah, Carik, Danarta, Village Consultative Body, and Hamlet in 7 (seven) Kelurahan in Kapanewon Tempel. The sample selection used a non-probability sampling and the data analysis assisted by the SPSS 20 program. The data analysis method used was the multiple linier regression method. The result of the research prove that human resources competence and whistleblowing have no effect on preventing fraud in village financial management, while morality and internal control systems have a positive effect on prevention fraud in village financial management at the Village Government in Kapanewon Tempel. Keywords: Human Resource Competence; Morality; Internal Control System; Whistleblowing; and Final Prevention In Village Financial Management.
The importance of digital marketing and fintech based on payment gateway to improve MSMEs performance and sustainability Seta, Vivian Evan; Sari, Ratna Purnama; Nusron, Lulu Amalia
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 1 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i1.299

Abstract

This study aims to examine whether digital marketing, payment gateway-based fintech, and financial attitudes affect business performance and business sustainability. Data were obtained by distributing 146 questionnaires directly (offline) and via Google Forms (online) to MSMEs in the Special Region of Yogyakarta. The resulting data is processed using the Structural Equation Model (SEM) with Smart PLS. Some of the findings of previous studies partially tested the effect of digital marketing, payment gateway-based fintech, and financial attitudes. This study develops the results of earlier studies by adding a structurally tested sustainability variable. The analysis results show that digital marketing, payment gateway-based fintech affect business performance. Furthermore, performance affects business sustainability. However, a financial attitude does not affect business performance. This research implies that government support is still needed so that MSMEs can take advantage of digital marketing and financial technology to compete in the global market. Keywords: Digital marketing; Fintech; Financial attitude; Performance; Sustainability.
DETERMINAN PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Ami Yuliyanti; Lulu Amalia Nusron; Rahandhika Ivan Adyaksana; Ratna Purnama Sari
Jurnal Ekonomi Dan Bisnis Vol 19 No 2 (2025): JEB Vol 19 No 2 Juli 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i2.107

Abstract

This study targets to examine the impact of sales growth, inventory turnover, and working capital turnover on profitability of coal mining subsector companies. Indonesia's coal reserves are estimated to have a lifespan of 65 years. Coal is one of the main export commodities so it contributes greatly to Indonesia's economy. This research's method is quantitative by using secondary data. The coal mining subsector business listed in IDX during 2017 – 2021 period chosen as the population. The sampling approach used in this research is purposive sampling technique with the final number of samples as many as 14 companies. The data analysis approach used is multiple linear regression using SPSS 25 version. The final result of this research shows that sales growth partially has a positive effect on profitability, inventory turnover partially has a negative effect on profitability, and working capital turnover partially does not have an effect on profitability. This study's results also show that sales growth, inventory turnover, and working capital turnover simultaneously have a significant effect on profitability.
PENERAPAN APLIKASI BERBASIS CLOUD UNTUK MENINGKATKAN EFISIENSI SISTEM PENJUALAN YUAN CAR SERVICE Purnama Sari, Ratna; Astuti Isti Indriani; Zidni Husnia Fachrunnisa; Yennisa; Lulu Amalia Nusron; Anandita Zulia Putri; Vidya Vitta Adhivinna
Jurnal Berdaya Mandiri Vol. 7 No. 2 (2025): JURNAL BERDAYA MANDIRI (JBM)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbm.v7i2.7983

Abstract

The purpose of this community service activity is to help Yuan Car Service in overcoming the problem of recording sales transactions that are still done manually, through the implementation of a digital-based accounting information system using the Kledo application. Previously, the sales business process at Yuan Car Service often experienced obstacles such as errors in inputting the price of goods, inaccuracy in calculating the total transaction, and delays in determining the Cost of Goods Sold (COGS). With the implementation of the Kledo system, the recording process becomes more efficient, accurate, and integrated with inventory data. This makes it easier for business owners to monitor financial conditions and stock in real-time, so that business decisions can be made quickly and accurately. Keywords : efficiency, information system, Kledo, SMEs.
Analisis Perbandingan Risiko Keuangan Bank Konvensional dengan Bank Syariah Nusron, Lulu Amalia; Setiawan, Alim
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 2 No. 1 (2020): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v2i1.33

Abstract

ABSTRACT This study aims to compare financial risks in conventional banks with Sharia banks in Indonesia in the 2014-2018 period. The research object consisted of 8 banks, namely 4 conventional banks (BNI, BRI, BCA, and Mandiri) and 4 Islamic banks (BNIS, BRIS, BCAS, and Mandiri Syariah). The data ratio or source used is secondary data obtained from the official website IDX, in the form of the bank's 2014-2018 annual financial statements. The ratios used include: NPL / NPF for credit risk, LDR / FDR for liquidity risk, BOPO for operational risk, and NIM / NOM for market risk. This research uses t-test and Mann Whitney test different analysis techniques. Based on the results of data processing using the SPSS version 23 program, it is concluded that: 1) there is no difference in credit risk and liukidity risk conventional banks and Islamic banks. 2) there are differences in terms of operational risk and market risk a conventional bank and a sharia bank Keyword: financial risk, conventional banks, and Islamic banks. ABSTRAK Penelitian ini memiliki tujuan untuk membandingkan tentang risiko keuangan pada bank konvensional dengan bank Syariah di Indonesia periode tahun 2014-2018. Objek penelitian terdiri dari 8 bank, yaitu 4 bank konvensional (BNI, BRI, BCA, dan Mandiri) dan 4 bank syariah (BNIS, BRIS, BCAS, dan Mandiri Syariah). Sumber data berupa data rasio atau sekunder yang didapat dari web IDX., yang berupa laporan keuangan tahunan bank periode 2014-2018. Adapun rasio yang digunakan antara lain: NPL/NPF untuk risiko kredit, LDR/FDR untuk risiko likuiditas, BOPO untuk risiko operasional, dan NIM/NOM untuk risiko pasar. Penelitian ini menggunakan teknik analisis uji beda t-tes dan Mann Whitney. Berdasarkan hasil olah data menggunakan program spss versi 23, diperoleh kesimpulan bahwa: 1) tidak terdapat perbedaan dalam hal risiko kredit dan risiko likuiditas bank konvensional dan bank syariah 2) terdapat perbedaan dalam hal risiko operasional dan risiko pasar bank konvensional dengan bank syariah. Kata kunci: risiko keuangan, bank konvensional, dan bank syariah.
Co-Authors Adhivina, Vidya Vitta Adyaksana, Rahandhika Ivan Aikho Maharani Alim Setiawan Amanda Alvi Nurdiantoro Ami Yuliyanti Anandita Zulia Putri Anandita Zulia Putri Anandita Zulia Putri Anggi Prasetya Arief Hidayatullah Khamainy Astuti Isti Indriani Baniady Gennody Pronosokodewo Budiarto, Dekeng Setyo Clara Annisa Hendrawati Putri Deden Prasetyo Dekeng Setyo Budiarto Diansari, Rani Eka Dwi Wastuti Ervina Wahyu Krismiatun Fachrunnisa, Zidni Husnia Fitri Astuti Fitri Astuti, Fitri Helda Endardika Krismiatun, Ervina Wahyu M. Sulkhanul Umam Ningrum Pramudiati Nugraheni, Dinamipa Pramudiati, Ningrum Pratama, Tegar Gigih Purnama Sari, Ratna Putri, Anandita Zulia Rafika Nur Astuti Rahandhika Ivan Adyaksana Rani Diansari Rani Eka Diansari Rani Eka Diansari Ratna Purnama Sari Ratna Purnama Sari RE Diansari Restu Widiastuti Risa Tika Sari Rohmatun, Yanuatri Sahnaa, Fadhillah Sari, Risa Tika Seta, Vivian Evan Sri Widodo Tika Andrini Tika Mei Kustanti Vidya Vitta Adhivinna Vidya Vitta Adhivinna Vidya Vitta Adhivinna, Vidya Vitta Vitya Risti Andari Wandan Zulvanadya Cipta Pribadi Wijayanti, Indah Oktari Yennisa Yennisa Yennisa, Yennisa Zidni Husnia Fachrunnisa Zidni Husnia Fachrunnisa Zulia Putri, Anandita