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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Indonesian Journal of Sustainability Accounting and Management Jurnal Riset Akuntansi dan Keuangan JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Sinergitas PkM & CSR Assets: Jurnal Akuntansi dan Pendidikan Media Mahardhika JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Buletin Ilmiah Nagari Membangun JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI eCo-Buss Jurnal Bina Akuntansi JBMR: Journal of Business and Management Review Journal of Sustainable Tourism and Entrepreneurship Jurnal Akuntansi Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Business and Social Science Research JUDICIOUS: Journal of Management International Journal of Economics, Management, Business, and Social Science International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Insearch: Information System Research Journal Journal of Applied Business, Taxation and Economics Reseach eCo-Fin International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Digital (MINISTAL) International Journal of Informatics, Economics, Management and Science Jurnal Konstanta : Ekonomi Pembangunan Innovative: Journal Of Social Science Research Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indonesian Journal of Sustainability Accounting and Management JPNM : Jurnal Pustaka Nusantara Multidisiplin JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Kepada Masyarakat Khidmah Nusantara Jurnal Akuntansi Bisnis dan Humaniora
Nurafni Eltivia
Politeknik Negeri Malang
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TEKNOLOGI DIGITAL UNTUK PEMBERDAYAAN PEDAGANG SAYUR TRADISIONAL [DIGITAL TECHNOLOGY FOR EMPOWERING TRADITIONAL VEGETABLE PEDDLER] Moechammad Sarosa; Nurafni Eltivia; Putri Elfa Mas’udia; Mochammad Junus; Amalia Eka Rakhmania; Usman Zulhijah Muhamma6
Jurnal Sinergitas PKM & CSR Vol 4, No 1 (2019): October
Publisher : Universitas Pelita Harapan

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Abstract

Rapid growth of online vegetable traders make the traditional one worry about their future, in which the bankruptcy is in near future, like several department store and other conventional businesses. The proposed digital technology is an online business tool for traditional vegetable peddlers aimed at supporting them to compete with online vegetable traders, building a better trading management, and equip them with information technology development and usability. Customer could order vegetables to the peddler through an application. The application will notify peddlers about the corresponding order, thus the peddler could pack and deliver the orders along with that day’s orders to the correct address. Market potential of this apps is highly large, due to the number of potential customers as well as the peddlers. To make it more efficient, this application implement zoning approach, in which customers areas are divided into several zone, differ from its number of population and area size. By implementing this method, the delivery process could be arranged in accordance with the shipping line in each zones, resulted in minimizing our shipping cost. The implementation of this application aimed to secure the peddlers job, protecting them from the unhealthy development and growth of online vegetable traders.
Integrasi Budaya dalam Pendidikan Akuntansi untuk Mencapai Keunggulan Kompetitif Lulusan Nurafni Eltivia; Kurnia Ekasari; Hesti Wahyuni; Elvira Handayani Soedarso
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.086 KB) | DOI: 10.25273/jap.v8i2.4112

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengeksplorasi betapa budaya dapat menjadi alat diferensiasi bagi akuntan untuk mencapai keunggulan kompetitif. Hermeneutik digunakan sebagai alat analisis dalam penelitian untuk mencari nilai luhur yang terdapat dalam filosofi suatu budaya. Filosofi Sedulur Papat Kalimo Pancer (Jawa), Siri na Pacce (Bugis-Makassar), dan Tri Hita Karana (Bali) akan dieksplorasi dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa budaya lokal tersebut memiliki nilai luhur yang bila diinternalisasi dalam pendidikan Akuntansi, akan dapat membawa Akuntan Indonesia memiliki keunggulan kompetitif dalam persaingan global. Nilai-nilai diferensiasi tersebut adalah tersebut adalah Ketuhanan, sinergi dan harmonisasi, dan etos kerja.ABSTRACTThis study attempts to explore how culture can be differentiation instrumental for an accountant to achieve competitive advantage. Hermeneutics will be used to solicit the virtue values of the culture philosophy. Sedulur papat kalimo pancer (Javaneese), Siri na Pacce (Bugis-Makassar), and Tri Hita Karana (Balineese) will be explored in this research. The results of this study indicate that local culture has noble values which, when internalized in Accounting Education will be able to bring competitive advantage in the global competition. Those differentiation value are divinity, synergy and harmonization, and work ethic.
Forecasting the number of foreign tourists visiting Indonesia during the Covid-19 Pandemic Retnaning Ayu Dyah Sawitri; Nurafni Eltivia; Nur Indah Riwajanti
Journal of Sustainable Tourism and Entrepreneurship Vol. 2 No. 4 (2021): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v2i4.945

Abstract

Purpose: This study aims to predict the number of foreign tourists who come to Indonesia during the pandemic. Research Methodology: Forecasting using the Holt-Winters Multiplicative method and secondary data, namely the number of foreign tourists visiting Indonesia obtained from the website of the Central Statistics Agency. Results: Based on the forecast, in November and December 2021, the number of foreign tourists visiting Indonesia will increase because it coincides with the Christmas and New Year holidays. However, from January-October 2022, the visit rate continued to decline. The possibility of an increase in confirmed cases of COVID-19 due to the December forecast, namely the increased mobility of people to tourist destinations to spend the holiday, could be due to the global economic crisis due to COVID-19 cases. Limitations: The number of foreign tourist visits data on the Central Bureau of Statistics website is only available from early 2017 to October 2021. Contribution: Forecasting results can be used as a reference for the Indonesian government in formulating policies in anticipating the arrival of foreign tourists during the pandemic so that the recovery of the economic sector can be maximized.
KETERLIBATAN AKUNTANSI MANAJEMEN LINGKUNGAN DAN STRATEGI OPERASI TERHADAP INOVASI PROSES PRODUKSI Retno Mustika Dewi; Annisa Fatimah; Nurafni Eltivia
Jurnal Akuntansi Indonesia Vol. 16 No. 1 (2020): Februari
Publisher : Universitas Gajayana Malang

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Abstract

This study examine the effect of the implementation of environmental management accounting and operation strategy on the innovation of production process. The analysis method used was multiple linear regression. The results of the study showed that environmental management accounting affected the production process innovation. The second hypothesis concluded that the operating strategy had no effect on the innovation of the production process. Simultaneous result showed that the environmental management accounting and operating strategies had a significant positive effect on the innovation of the production process
EFISIENSI JURUSAN DI DALAM PERGURUAN TINGGI DENGAN MENGGUNAKAN DATA ENVELOPMENT ANALYSIS (DEA) Riska Maulani Ahmi; Nurafni Eltivia; Andi Kusuma Indrawam
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 6 No 2 (2018): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2018
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.543 KB) | DOI: 10.30871/jaemb.v6i2.874

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat efisiensi jurusan di Politeknik Negeri Malang. Sampel yang digunakan adalah seluruh jurusan yang berada di Politeknik Negeri Malang. Alat analisis data dalam penelitian ini adalah menggunakan Data Envelopment Analysis dengan model CCR asumsi CRS (Constant Rerutn to Scale). Variabel input yang digunakan ialah jumlah Biaya Opersional dan Biaya Personalia, Jumlah Dana Penelitian, Jumlah Tenaga Pendidik dan Kependidikan, dan Jumlah Mahasiswa Aktif. Kemudian untuk Variabel output yang digunakan ialah Jumlah Lulusan dan Jumlah Penelitian. Hasil penelitian ini menunjukan bahwa dari tahun 2014 sampai dengan 2016 tingkat efisiensi jurusan bervariasi, ada yang efisien dan adapula yang inefisien. Pada tahun 2014 dari 7 Jurusan terdapat 6 jurusan yang efisien yakni AK TE, TI, TM, TS, dan TK dan 1 jurusan yang inefisien yakni AN. Pada tahun 2015 dari 7 jurusan, seluruhnya dalam kondisi efisien. kemudian pada tahun 2016 dari 7 jurusan terdapat 4 jurusan yang efisien yakni TE, TI, TK, dan TS dan 3 jurusan yang inefisien yakni AK, AN, dan TM. Simpulan dari penelitian ini ialah bahwa selama 2014 sampai dengan 2016 Jurusan di Polinema belum semuanya memiliki skor efisien.
Analisis Konten terhadap Pengungkapan Etika dan Integritas pada Sustainaibility Reporting Kurnia Ekasari; Nurafni Eltivia; Elvyra Handayani Soedarso
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

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Abstract

Tujuan dari artikel ini adalah untuk meneliti pengungkapan etika dan integritas dalam pelaporan keberlanjutan Badan Usaha Milik Negara (BUMN) di Indonesia. Metode penelitian adalah analisis konten. metode ini dilakukan melalui pengkodean simbol pada Pelaporan Keberlanjutan dari 22 perusahaan BUMN yang listing di Bursa Efek Indonesia pada tahun 2017. Langkah selanjutnya adalah merekam simbol atau pesan secara sistematis, kemudian menafsirkan hasilnya. Temuan penelitian menunjukkan bahwa semua perusahaan dalam penelitian ini berkomitmen untuk mengungkapkan etika dan integritas. Nilai-nilai etika yang paling banyak diungkapkan adalah integritas, diikuti oleh profesionalisme, keunggulan, fokus pelanggan, tanggung jawab, kepercayaan, jujur, akuntabilitas, ketulusan dan transparansi. Karena penelitian ini adalah penelitian kualitatif, maka disarankan agar penelitian berikutnya dapat memperluas penelitian dengan menggunakan penelitian kuantitatif.
Improving the quality of business processes with Financial information systems Kurnia Ekasari; Nurafni Eltivia; Bagas Brian Pratama; Nur Azizah
International Journal of Informatics, Economics, Management and Science (IJIEMS) Vol 1 No 2 (2022): IJIEMS (August 2022)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (796.776 KB) | DOI: 10.52362/ijiems.v1i2.880

Abstract

This study aims to analyze the impact of the application of information technology on the company's business processes, especially in the financial administration process. The analysis technique adapts the Miles and Huberman model using the Business Process Management (BPM) framework. The BPM framework was chosen because it can provide a more comprehensive measurement in assessing the implementation of the use of information technology in the financial administration process. There are three research stages: data reduction from documentation, questionnaires, and interviews. Then the data is presented using the matrix and the Business Process Management Notation (BPMN) model. Moreover, the last is the conclusion formulation stage with evaluation using the Business Process Improvement (BPI) framework. This study shows that applying financial information systems in companies has benefits in simplifying processes, saving cycle time, preventing errors, increasing standardization, and improving large-scale processes by automating company processes.
DESIGNING DESKTOP-BASED LEARNING MEDIA USING EDUCATIONAL GAME APPLICATIONS IN INTRODUCTORY ACCOUNTING COURSES Firda Rahmawati; Kartika Dewi Sri Susilowati; Nurafni Eltivia
International Journal of Multidisciplinary Research and Literature Vol. 1 No. 5 (2022): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.43 KB) | DOI: 10.53067/ijomral.v1i5.61

Abstract

This study aims to determine the effect of desktop game application design on the subject of Introduction to Accounting 2 with the topic of inventory at the Department of Accounting, State Polytechnic of Malang. In this study, the technique used is Research and Development and Model Analysis, Design, Development, Implementation, Evaluation (ADDIE) but is only limited to the Analysis, Design, and Development (ADD) stage. The main software used in making this educational game is the python framework, namely Pygame and the Pycharm application as a Python development. The survey was conducted at one of the universities in Malang, namely the Malang State Polytechnic which is located at Jalan Soekarno Hatta No. 9, Jatimulyo Malang City
ANALISIS DAN PERANCANGAN APLIKASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA UMKM FILO CR MALANG Aldo Wicaksono Wibowo; Anik Kusmintarti; Nurafni Eltivia
International Journal of Multidisciplinary Research and Literature Vol. 1 No. 6 (2022): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.818 KB) | DOI: 10.53067/ijomral.v1i6.77

Abstract

This study aims to analyze and design an inventory accounting information system application to improve internal control in MSMEs Filo CR. In addition, add a recording system or feature to help facilitate the raw material inventory control system and internal control. The type of research carried out is applied research using research and development (R&D). where applied research is conducted to apply the findings to solve problems. The research findings contribute to knowledge building in various functional areas of business. In addition, this research aims to develop and provide an output or product that can apply and benefits businesses in the coffee production MSME sector. This research is expected to provide a solution and contribute to the control of coffee raw material inventory by the criteria for the production and quality of accountable and transparent financial reports
APPLICATION OF INVENTORY ACCOUNTING INFORMATION SYSTEM APPLICATION TO MSMES FILO CR MALANG: PENERAPAN APLIKASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN PADA UMKM FILO CR MALANG Anik Kusmintarti; Nurafni Eltivia; Aldo Wicaksono Wibowo
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 3 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i3.76

Abstract

Nowadays, accounting information systems are needed, significantly to help the business processes of MSMEs. However, technology-based recording is still very rarely found on the scale of MSME businesses such as Filo CR Malang, which until now has not implemented accounting information technology. The purpose of this research is to implement the needs of the Inventory Accounting Information System Application and Design an Inventory Accounting Information System Application to Improve Web-based Internal Control at MSMEs Filo CR Malang. This research is a research and development study through the stages of analysis, design, development, implementation, and evaluation. Microsoft Office, bizagi Modeller, Google Chrome web browser, Draw.io, and Figma are used. The result of the research is in the form of an Inventory Accounting Information System Application to Improve Internal Control at UMKM Filo CR Malang. The development of the implementation of this application at MSME Filo CR is expected to provide solutions and contribute to the control of coffee raw material inventory in accordance with the criteria for production and the quality of accountable and transparent financial reports
Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Ahmad Mustofa Aldo Wicaksono Wibowo Aldo Wicaksono Wibowo Amalia Eka Rakhmania Andi Kusuma Indrawan Anik Kusmintarti Anik Kusmintarti Annisa Fatimah Apit Miharso Ari Kamayanti Atik Andhayani Atik Andhayani Aulia Hafiida Ade Yolandra Aziza Shella Ade Yolandra Birra Lailatul Nafiisa Darmayanti, Rita Diana Rino Putri Djajanto, Ludfi Elsya Panduwinasari Elvira Handayani Soedarso Elvyra Handayani Soedarso Erycha Puspitasari Faatin, Faradiba Nurjannah Fajar Islamiyah Rahmawati Farah Ayu Mufida Farah Ayu Mufida Farah Binti Alias Fathimatus Zahro Fazda Oktavia Fatmaria Tantri, Sinta Firda Rahmawati Gracesheila Florencia Tumbelaka Hesti Wahyuni Hesty Wahyuni I Nyoman Adi Putra Ima Kristanti Imamia, Tsumma Lazuardini Indira Niaqaulina Isrowiyah, Anna Jaswadi, Jaswadi Kadir, Eka Yuli Kartika Dewi Sri Susilowati Kurnia Ekasari Kusmintarti, Anik Ludfi Djajanto Mahmudatul Himma Martania, Rani Media Maulidiyah, Fitrotul Meidya Krisagita Merry Hanif Rahma Mochammad Junus Moechammad Sarosa Mohamad Arief Setiawan Mufida, Farah Ayu Muwidha Muwidha Nabila Dhiya Ulhaq Nabilla Lailatuz Zaidah Nafis Sulthan Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Nur Aini Haqiqi Nur Azizah Nur Indah Nur Indah Riwajanti Nur Indah Riwajanti Pratama, Bagas Brian Putri Ayu Berlianingtyas Putri Elfa Mas’udia Putri, Diana Rino Putri, Yayang Novealita Wahono Rani Media Martania Retnaning Ayu Dyah Sawitri Retno WIDIASTUTI Ririn Pratiwi Suharto Riska Maulani Ahmi Rita Darmayanti Riwajanti, Nur Indah Rizka Rahmawati Sawitri, Retnaning Ayu Dyah Sinta Fatmaria Tantri Siti Holifahtus Sakdiyah Sugeng Riyanto Sugiarto Sugiarto Suryadi Suryadi Suryan Widati Sutrisno Sutrisno Sutrisno, Sutrisno Syefira Ramadhani Syefira Ramadhani Syuliswati, Atika Tseina Achmad Zendie Samla A Ghannie Tsumma Lazuardini Imamia Usman Zulhijah Muhamma6 Yusna Yusna Zainal Abdul Haris