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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 BERNAS: Jurnal Pengabdian Kepada Masyarakat AKMENIKA Jurnal Akuntansi dan Governance 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 Akuntansi Dan Manajemen 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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Can user involvement, training and internal control improve information system performance? Astuti, Fitri; Nusron, Lulu Amalia; Khamainy, Arief Hidayatullah
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 4 No. 1 (2022): Advances on business and information system
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i1.124

Abstract

Abstract The implementation of technology is a driving force for performance in both the private and government sectors. Several researchers have examined various factors that influence technology implementation with mixed results. The purpose of this study was to explore the effect of user involvement, education & training programs, and internal control sistems on the performance of the village financial sistem (Siskeudes). The respondents of this study were 110 village officials who used the village financial sistem. This study used the purposive sampling technique to obtain data from 17 sub-districts in Bantul Regency. Analysis of data validity using Pearson correlation and data reliability analysis using Cronbach's alpha. The test results using multiple regression analysis show that user involvement, education and training programs, and internal control sistems affect the village financial sistem. This research implies that the government needs to increase the expertise of the apparatus in using information technology to accelerate the presentation of financial reports in the village. Keywords: Education and training programs; internal control sistem; and user involvement; village financial sistem.
Exploring property & real estate firm’s value: An intellectual capital perspective Sari, Ratna Purnama; Adhivina, Vidya Vitta; Rohmatun, Yanuatri; Yennisa, Yennisa; Nusron, Lulu Amalia
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 2 (2023): 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.v5i2.212

Abstract

Firm’s value known as an important thing to increase simultaneously for business continuity. Especially for property & real estate sector in Indonesia which contributed more to the whole of infrastructure development. This research has an aim to examine the property & real estate firm’s value based on intellectual capital perspective. The intellectual capital consists of organizational capital, structural capital and human capital which tested to know its effect on property & real estate firm value. This study uses property and real estate sector listed in Indonesia Stock Exchange from 2016-2020. The research’s sample used 109 companies selected by purposive sampling technique. To test the data, this research using multiple linear regression analysis. The results of the study concluded that only organizational capital and structural capital which have affect on property & real estate firm value, while human capital have no effect on property & real estate firm value.
Analisis Kontribusi Teknologi Perbankan Digital dan Biaya Corporate Social Responsibility terhadap Kinerja Keuangan Perbankan Nusron, Lulu Amalia; Rahandhika Ivan Adyaksana; Wandan Zulvanadya Cipta Pribadi
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1537

Abstract

The development of digital technology has brought significant changes to the banking industry, particularly through the implementation of internet banking and mobile banking services that aim to support financial inclusion. In addition, corporate concern for social aspects through corporate social responsibility (CSR) spending has also become an essential factor in ensuring business sustainability and increasing public trust. This study aims to analyze the effect of internet banking, mobile banking, and CSR expenses on the financial performance of banking institutions. The research population consisted of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period, with a total sample of 55 companies that met the data completeness criteria. The analysis method employed was multiple linear regression to determine the relationship and influence of the independent variables on financial performance as the dependent variable. The results show that internet banking has a significant positive effect on financial performance, indicating that the more optimal the use of internet banking services, the better the financial performance of banks. Similarly, CSR expenses also have a positive effect on financial performance, suggesting that effective and efficient allocation of CSR funds provides benefits not only for society but also for the long-term sustainability of the banks. On the other hand, mobile banking does not have a significant effect on financial performance, implying the need for improving service quality, enhancing technological features, and strengthening digital literacy so that mobile banking can contribute more effectively to banking performance. Therefore, the findings highlight the importance of digital innovation and integrated socio-economic strategies to strengthen the sustainability and competitiveness of the banking sector in Indonesia.
Pengelolaan Keuangan dan Manajemen Pemasaran Bagi UMKM Kripik Pisang dan Ketela di Jepara Putri, Anandita Zulia; Nusron, Lulu Amalia; Pramudiati, Ningrum
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2019): ABDIMAS NUSANTARA (Juli)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

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Abstract

Tujuan dari kegiatan ini adalah membantu mengelola keuangan UMKM Keripik Pisang dan Ketela di Jepara baik dalam menentukan harga jual, rencana anggaran produksi, laporan penjualan, serta mengetahui laba yang didapatkan sehingga unit usaha dapat mengembangkan modalnya menjadi lebih besar. Selain itu, meningkatkan pengemasan produk dan memperluas jangkauan pemasaran produk tersebut. Metode yang digunakan adalah observasi, pemaparan materi dan praktek pelatihan tentang penentuan harga jual, pembuatan rencana anggaran produksi, laporan penjualan, mengetahui laba yang didapat, pengemasan yang sesuai, dan evaluasi. Hasil yang dicapai oleh UMKM Keripik Pisang dan Ketela Jepara adalah peningkatan penjualan, dapat membuat catatan keuangan harian, laporan keuangan sederhana, menentukan harga jual yang lebih akurat, merubah kemasan yang lebih menarik dengan bermacam-macam ukuran, serta jangkauan pemasaran yang semakin luas.
Pengelolaan Keuangan dan Manajemen Pemasaran Bagi Paguyuban Bakul Jajan Pasar di Pasar Kotagede Yogyakarta Yennisa, Yennisa; Adyaksana, Rahandhika Ivan; Putri, Anandita Zulia; Nusron, Lulu Amalia; Pramudiati, Ningrum
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2020): ABDIMAS NUSANTARA : (Juli)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

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

Abstract

Tujuan dari kegiatan ini adalah membantu mengelola keuangan Paguyuban Bakul Jajan Pasar di Pasar Kotagede Yogyakarta, serta memberi pelatihan dalam menentukan harga jual, pembuatan laporan pembelian dan laporan penjualan, serta mengetahui laba yang didapatkan agar unit usaha dapat mengembangkan modalnya menjadi lebih besar. Selain itu, meningkatkan pengemasan produk yang lebih kompetitif dan variatif serta memperluas jangkauan pemasaran produk tersebut secara online. Metode yang digunakan adalah observasi, pemaparan materi dan praktik pelatihan tentang penentuan harga jual, pembuatan laporan pembelian dan laporan penjualan, mengetahui laba yang didapat, pengemasan yang sesuai, dan evaluasi kinerja usaha. Hasil yang dicapai oleh Paguyuban yang diberi nama “Paguyuban Sumber Rejeki” ini adalah peningkatan omzet penjualan, peningkatan kuantitas dan kualitas produk dengan kemasan produk yang lebih menarik, peningkatan pemahaman pengelolaan keuangan dengan membuat catatan keuangan harian, laporan pembelian dan penjualan, laporan keuangan sederhana, menentukan harga jual yang lebih akurat, serta keterampilan dalam hal pemasaran yang dilakukan secara online untuk memperluas pangsa pasar.
Peran praktik keberlanjutan (ESG) dalam menekan risiko kredit perbankan di era pasca pandemi COVID-19 Aikho Maharani; Diansari, Rani Eka; Lulu Amalia Nusron
Proceeding of National Conference on Accounting & Finance Volume 8, 2026
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Studi ini bertujuan agar dapat mendeteksi pengaruh tentang praktik keberlanjutan (Environmental, Social, Governance), bank size, CAR, dan BOPO pada NPL perbankan konvensional yang tercatat di Indonesia Stock Exchange dengan periode 2022-2024. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan perbankan dan juga laporan mengenai keberlanjutan. Pada penelitian ini mengambil populasi dari perbankan konvensional yang tercantum pada BEI periode 2022-2024. Sampel yang menjadi bagian dari studi ini dipilih melalui metode purposive sampling, dan perbankan yang memenuhi persyaratan atau kriteria sebanyak 20 perbankan. Teknik menganalisis yang diterapkan dengan regresi linear berganda. Hasil temuan memperlihatkan bahwa praktik keberlanjutan (Environmental, Social, Governance) memberikan dampak negatif dan juga signifikan terhadap tingkat NPL, untuk bank size (ukuran bank) dan BOPO mempunyai dampak positif dan juga signifikan terhadap tingkat NPL, sementara itu, untuk CAR tidak adannya pengaruh terhadap NPL.
Maximizing the Characteristics of Qualitative Financial Statements of MSMEs in Bantul Regency Nusron, Lulu Amalia; Clara Annisa Hendrawati Putri; Dekeng Setyo Budiarto
Jurnal Akuntansi Vol. 15 No. 3 (2025): Vol. 15 No. 3
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.3.197-206

Abstract

This study investigates the influence of human resource competence, the utilization of accounting information systems, and the implementation of SAK EMKM on the qualitative characteristics of financial statements among micro, small, and medium enterprises (MSMEs) in Bantul Regency, Indonesia. A quantitative approach was adopted, utilizing primary data collected from 120 MSME owners and operators through an online questionnaire distributed via Google Forms. Respondents were selected using purposive sampling. The data were analyzed using descriptive statistics, validity and reliability testing, and multiple linear regression analysis with the aid of SPSS version 25. The results reveal that human resource competence, accounting information systems, and the implementation of SAK EMKM significantly and positively impact the qualitative characteristics of MSME financial statements. These findings emphasize the critical role of improving human resource capabilities, leveraging accounting information systems, and applying relevant financial reporting standards to enhance the quality of financial reporting in the MSME sector.
PENGARUH BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Rahandhika Ivan Adyaksana; Vidya Vitta Adhivinna; Lulu Amalia Nusron; Aure Nabilla Zahra Cheysa
Jurnal Akuntansi Dan Manajemen Vol 37 No 1 (2026): JAM Vol 37 No 1 April 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v37i1.175

Abstract

This research examines the impact of environmental costs and company size on financial performance. The study was conducted on companies in the Consumer Cyclicals and Consumer Non-Cyclicals sectors listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative method was applied using secondary data from annual and financial reports. All companies in the sector comprised the population, while the sample consisted of 92 companies selected through saturated sampling. Financial performance was measured using Return on Equity (ROE), environmental costs were assessed using the Environmental Cost Ratio (ECR), and company size was calculated based on the natural logarithm of total assets. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The findings indicate that environmental costs have a significant negative effect on financial performance, while company size has a significant positive effect. Collectively, these two variables were also proven to have a significant effect of 0.004 on financial performance.
Pendampingan Laporan Keuangan Menggunakan Aplikasi “BukuWarung” dan Pemanfaatan QRIS pada UMKM di Penyetan Parikesit Lisna Dwi Setiyani; Lulu Amalia Nusron; Anandita Zulia Putri; Ningrum Pramudiati
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 3 (2026)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v7i3.18117

Abstract

Kegiatan ini dilatarbelakangi oleh masih rendahnya pemanfaatan teknologi digital dalam pengelolaan keuangan dan sistem pembayaran pada UMKM, khususnya pada UMKM Penyetan Parikesit. Tujuan dari kegiatan ini adalah untuk menganalisis bagaimana pendampingan penyusunan laporan keuangan menggunakan aplikasi “BukuWarung” dapat membantu pelaku UMKM dalam mengelola keuangan secara lebih efektif dan efisien, serta meningkatkan pemahaman dalam penggunaan sistem pembayaran digital melalui QRIS Shopee Partner. Metode yang digunakan dalam kegiatan ini adalah metode pendampingan yang dilaksanakan melalui empat tahapan, yaitu survei, pelatihan dan pendampingan penggunaan QRIS, pelatihan dan pendampingan penggunaan aplikasi “BukuWarung”, serta tahap implementasi. Hasil kegiatan menunjukkan bahwa setelah dilakukan pendampingan, pelaku UMKM mampu menggunakan aplikasi “BukuWarung” untuk melakukan pencatatan keuangan secara sistematis dan real-time, serta memanfaatkan QRIS sebagai metode pembayaran non-tunai. Penerapan kedua sistem tersebut terbukti meningkatkan transparansi dan akuntabilitas laporan keuangan karena seluruh transaksi terdokumentasi dengan baik. Selain itu, penggunaan QRIS dan “BukuWarung” juga dinilai efektif dalam meningkatkan efisiensi transaksi, mempermudah pemantauan arus kas, serta membantu pelaku UMKM dalam pengambilan keputusan usaha. Dengan demikian, kegiatan pendampingan ini mampu meningkatkan kualitas pengelolaan keuangan dan operasional usaha serta mendorong adaptasi UMKM terhadap perkembangan teknologi digital.
Determinants of The Use of Accounting Information By E-Commerce-Based In MSMEs Ningrum Pramudiati; Lulu Amalia Nusron; Anggi Prasetya
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): September 2024
Publisher : Universitas Malikussaleh

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
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 Aure Nabilla Zahra Cheysa 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 Lisna Dwi Setiyani 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 Reni Wahyuningrum 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 Zidni Husnia Fachrunnisa Zidni Husnia Fachrunnisa Zulia Putri, Anandita