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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 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 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 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 Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Digital (MINISTAL) 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 JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Kepada Masyarakat Khidmah Nusantara
Nurafni Eltivia
Program Studi Akuntansi Manajemen, Politeknik Negeri Malang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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The System Design of Payroll Accounting Information System at Private Primary School in East Jakarta Putri, Yayang Novealita Wahono; Riwajanti, Nur Indah; Eltivia, Nurafni
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.351

Abstract

This research aims to design a system design of payroll Accounting Information System (AIS) at a primary private school (Madrasah Ibtidaiyah Al-Baidlo/”MIAB”), East Jakarta to improve the efficiency of payroll business processes. Business Process Improvement was used as a design approach in this research, with an applied research type. Collect data by interview with Headmaster and Treasurer. The tool used to document business processes is the Bizagi Modeler. Automation is carried out to prevent human error and increase the processing speed of payroll business processes. The business processes that are designed will be tested by material and information technology experts. The result of this research is that the proposed (to-be) business process increases the simplification of payroll activities by improving the quality of fast and accurate decision making which has economic value. Using Business Process Modelling Notation allows this research to present proposed business processes related to needs and solutions to problems in the research objects observed. This research is proven to be able to increase the simplification of business processes, increase efficiency in decision making by school principals in a relatively short time from 337 minutes to 41 minutes or a time saving of around 296 minutes (equivalent to 4.93 hours).Cutting manual activities to automated processes increases the opportunity for fraud and human error.
Analysis of User Needs in Designing Boarding House Accounting Information Systems Using the PIECES Framework Syefira Ramadhani; Nurafni Eltivia; Nur Indah Riwajanti
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i2.8982

Abstract

The boarding house X has 93 rooms with different facilities so that it is necessary to design a boarding house accounting information system to manage the business process. Before designing a system, it is necessary to analyze system needs as a framework that can help solve problems and categorize needs. The PIECES Framework method (Performance, Information and Data, Economics, Control and Security, Efficiency, Service) is useful for measuring the functional and non-functional needs of the accounting information system to be built. The results of this study show the overall average value of the importance of the six PIECES framework domains is 4.45 with the predicate VERY IMPORTANT. The data was obtained from 50 respondents who were residents of boarding house for daughter X. From this data, it can be concluded that it is necessary to design a boarding house accounting information system.
Analisis Pengukuran Kinerja Keuangan Dalam Menilai Ekonomis, Efektifitas Dan Efisiensi Berbasis Konsep Value For Money Pada Pemerintah Desa Pangkahwetan, Kecamatan Ujung Pangkah, Kabupaten Gresik Tahun Anggaran 2020-2023 Nur Aini Haqiqi; Sugiarto Sugiarto; Nurafni Eltivia
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1114

Abstract

Penelitian ini menganalisis kinerja keuangan Pemerintah Desa Pangkahwetan, Kecamatan Ujung Pangkah, Kabupaten Gresik, tahun anggaran 2020-2023 dengan menggunakan pendekatan Value for Money yang meliputi ekonomi, efisiensi, dan efektivitas. Penelitian ini menggunakan metode kuantitatif deskriptif melalui wawancara dan dokumentasi berdasarkan Laporan Realisasi Anggaran (LRA) Desa. Hasil penelitian menunjukkan bahwa rasio ekonomi cukup ekonomis dari tahun 2020 hingga 2022 tetapi menurun menjadi tidak ekonomis pada tahun 2023. Efisiensi anggaran cukup efisien selama pada tahun 2020 sampai 2022 tetapi menjadi tidak efisien pada tahun 2023. Efektivitas pendapatan dicapai pada tahun-tahun awal tetapi menurun menjadi tidak efektif pada tahun 2023. Studi ini menyimpulkan bahwa pengelolaan keuangan desa secara umum telah mencerminkan prinsip-prinsip Value for Money, meskipun terjadi penurunan yang signifikan pada tahun 2023. Evaluasi menyeluruh terhadap penyerapan anggaran dan pelaksanaan program diperlukan untuk meningkatkan kinerja keuangan di masa mendatang.
LITERASI KEUANGAN DAN KEMANDIRIAN FINANSIAL: STUDI PADA PEKERJA KONSTRUKSI DALAM KONTEKS MENGHADAPI KETIDAKPASTIAN EKONOMI Sutrisno, Sutrisno; Imamia, Tsumma Lazuardini; Andhayani, Atik; Lutfillah, Novrida Qudsi; Darmayanti, Rita; Syuliswati, Atika; Eltivia, Nurafni
Jurnal Konstanta Vol. 4 No. 1 (2025): Jurnal Konstanta
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/konstanta.v4i1.2121

Abstract

Ketidakstabilan ekonomi yang semakin kompleks memberikan tantangan besar bagi pekerja konstruksi, terutama dalam mengelola keuangan mereka yang seringkali tidak menentu. Dalam konteks ketidakpastian ekonomi yang tinggi, penelitian ini mengeksplorasi bagaimana literasi keuangan dapat meningkatkan ketahanan finansial pekerja konstruksi yang sering menghadapi fluktuasi pendapatan. Penelitian ini menggunakan tinjauan literatur sistematis untuk menggali secara mendalam literasi keuangan dan kemandirian finansial pekerja konstruksi dalam menghadapi ketidakpastian ekonomi. Penelitian ini menemukan bahwa pekerja konstruksi menghadapi tantangan signifikan dalam mengelola keuangan mereka akibat ketidakstabilan pendapatan. Studi ini mengidentifikasi strategi-strategi pengelolaan keuangan yang efektif, seperti pembuatan anggaran, pembentukan dana darurat, dan diversifikasi pendapatan, yang dapat meningkatkan stabilitas finansial pekerja konstruksi. Peningkatan literasi keuangan pada pekerja konstruksi tidak hanya penting untuk kesejahteraan individu, tetapi juga berkontribusi pada stabilitas ekonomi secara keseluruhan
Pelatihan Pengembangan Media Sosial Dan Strategi Promosi Usaha Kuliner Amor’s Kitchen Guna Meningkatkan Daya Beli Maulidiyah, Fitrotul; Suharto, Ririn Pratiwi; Hariyanto, Sugeng; Eltivia, Nurafni; Rahmawati, Rizka
Khidmah Nusantara Vol. 2 No. 2 (2026): Februari 2026 (In Progress)
Publisher : CV.RIZANIA MEDIA PRATAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69533/s7y1pd11

Abstract

Program Pengabdian kepada Masyarakat (PPM) ini dilaksanakan bersama mitra Amor’s Kitchen, sebuah usaha kuliner di Malang yang memproduksi donat, brownies, dan berbagai jenis camilan. Analisis situasi menunjukkan bahwa meskipun mitra menghasilkan produk berkualitas tinggi, mereka menghadapi keterbatasan dalam strategi promosi, khususnya dalam pemanfaatan media sosial. Program ini menggunakan pendekatan Participatory Action Research (PAR), yang melibatkan partisipasi aktif mitra pada setiap tahap kegiatan. Tujuan program ini adalah untuk meningkatkan daya beli konsumen melalui pelatihan dan praktik langsung dalam pengembangan media sosial serta strategi promosi digital. Metode pelaksanaan meliputi analisis kebutuhan, pembuatan akun media sosial, pelatihan fotografi dan videografi produk, serta pendampingan dalam implementasi konten promosi. Hasil kegiatan menunjukkan bahwa mitra kini telah memiliki akun media sosial aktif, mampu memproduksi foto dan video secara mandiri, serta mulai mendapatkan interaksi positif dari calon pelanggan. Jumlah pengikut akun meningkat dan beberapa pesanan produk telah diterima melalui media sosial. Kegiatan tindak lanjut difokuskan pada konsistensi unggahan, penerapan iklan digital, pengelolaan data pelanggan, serta evaluasi efektivitas strategi promosi. Program ini diharapkan dapat memberdayakan Amor’s Kitchen untuk mengelola strategi promosi digital secara mandiri dan meningkatkan keberlanjutan usaha.
THE IMPACT OF BUSINESS PROCESS MODELING AND NOTATION (BPMN) ON ACCOUNTING INFORMATION SYSTEM DESIGN: A CASE STUDY OF AN INDONESIAN VILLAGE-OWNED ENTERPRISE Nabilla Lailatuz Zaidah; Nur Indah Riwajanti; Nurafni Eltivia
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.591

Abstract

This study aims to analyze and design an AIS using the Business Process Model and Notation (BPMN) to improve the effectiveness and efficiency of BUMDes Pulotondo's financial reports. The approach used in this design is Research and Development using the ADDIE model. By analyzing and designing financial applications using BPMN, BUMDes Pulotondo is expected to be able to improve efficiency and transparency in its financial management. The results of the study show that the results of the analysis using the fishbone diagram can create an application design with two levels of system users, namely administrators and staff. Using BPMN shows the business process flow of financial reports, namely the Profit and Loss Report, Statement of Changes in Equity, Cash Flow Report, and Balance Sheet Report. This research provides an original contribution by integrating BPMN modeling with the ADDIE development framework to design an Accounting Information System (AIS) specifically designed for Village-Owned Enterprises (BUMDes). In contrast to previous studies that often apply generic financial systems, this study discusses the unique operational characteristics of BUMDes Pulotondo. The use of BPMN provides clear and standardized visualization of financial processes, while the implementation of user-level access (administrator and staff) increases the security and usability of the system.
Forecasting the number of foreign tourists visiting Indonesia during the Covid-19 Pandemic Sawitri, Retnaning Ayu Dyah; Eltivia, Nurafni; Riwajanti, Nur Indah
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.
Beyond Boundaries: The Relevance of R&D Innovation, Financial Ratios, and Revenue Diversification in Driving Business Growth in Technology Firms Kadir, Eka Yuli; Eltivia, Nurafni; Riwajanti, Nur Indah
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 3 (2024): July-September 2024
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2024.26.3.11164

Abstract

The National Association of Securities Dealers Automated Quotations Stock Market (NASDAQ) is the world's largest stock market, a significant source of investment in technology companies. Research and development (R&D) is one of the most critical components of the NASDAQ's growth strategy. The purpose of this research is to examine how R&D investment affects business growth, discuss how it relates to critical financial ratios like Return on Equity (ROE) and Return on Assets (ROA), and evaluate the revenue diversification tactics used by NASDAQ-listed technology companies 2018-2022. The results show that ROA positively influences revenue growth, which impacts business growth. However, ROE has no partial effects on business growth, and only one independent variable, the ROA variable, partially affects revenue growth. Therefore, this research is anticipated to provide useful advice on successfully combining innovation and financial stability to support long-term corporate growth and surpass preconceived notions for both businesses and academics. Research on growth strategy and corporate management in the rapidly advancing technological era could benefit significantly from this research.
Business Process Modeling of a Web-Based Learning System for Annual Tax Return Reporting Using the Coretax Administration System Model Mufida, Farah Ayu; Eltivia, Nurafni; Djajanto, Ludfi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5212

Abstract

The application of information technology in tax education is a strategic effort to enhance students' understanding and skills in tax reporting. This study aims to design a Business Process Model using the Business Process Model and Notation (BPMN) method for a web-based learning system of Annual Tax Return (SPT) reporting, based on the Coretax Administration System (CTAS) model, and implemented at the Tax Laboratory of Politeknik Negeri Malang. The research employs a descriptive qualitative method, with data collected through literature review, user needs analysis, and business process modeling. The resulting BPMN diagrams successfully simulate key components of real tax reporting processes, including taxpayer registration, digital certificate requests, and the submission of both individual and corporate SPTs. These business process models enable students to better understand and visualize digital tax workflows, thereby bridging the gap between theoretical concepts and practical systems. The models are expected to support the modernization of tax education in vocational higher education institutions.
EDUKASI LITERASI KEUANGAN UNTUK MENINGKATKAN PERSONAL INCOME BAGI PEKERJA KONSTRUKSI DI KECAMATAN SUKOLILO, KOTA SURABAYA Imamia, Tsumma Lazuardini; Sutrisno, Sutrisno; Andhayani, Atik; Lutfillah, Novrida Qudsi; Darmayanti, Rita; Syuliswati, Atika; Eltivia, Nurafni
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 3 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i3.674

Abstract

Construction workers, as the main pillar of infrastructure development, often face challenges in managing their finances. Income fluctuations, urgent living needs, and lack of access to formal financial products and services are the main obstacles. This community service aims to improve the understanding of financial literacy among construction workers in Sukolilo District, Surabaya by implementing simple financial management. The activity method used is Focus Group Discussion (FGD). Furthermore, a SWOT analysis is carried out to enable the identification of actions that need to be taken to utilize potential and improve deficiencies, as well as to adapt to changes that may occur. The programs implemented include interactive training, individual consultations, and the provision of easy-to-understand educational materials. The training materials cover a variety of topics, from budget planning, debt management, to simple investments. The results of this community service show a significant increase in the level of financial literacy of participants. This is reflected in the increased ability of participants to prepare budgets, record expenses, and make wiser financial decisions. In addition, this program can also direct participants' financial behavior to improve savings habits and reduce dependence on high-interest loans. This financial literacy program for construction workers proves that with the right approach, we can empower them to achieve financial well-being. Through strong synergy, we can build a better future for construction workers and their families.
Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Ahmad Mustofa Aldo Wicaksono Wibowo Amalia Eka Rakhmania Andi Kusuma Indrawam Andi Kusuma Indrawan Anik Kusmintarti Annisa Fatimah Apit Miharso Ari Kamayanti 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 Soedarno Elvyra Handayani Soedarso Elvyra Handayani Soedarso Erycha Puspitasari Faatin, Faradiba Nurjannah Fajar Islamiyah Rahmawati Farah Ayu Mufida Fatmaria Tantri, Sinta Hesti Wahyuni 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 Kurnia Ekasari Kurnia Ekasari Kusmintarti, Anik Mahmudatul Himma Martania, Rani Media Maulidiyah, Fitrotul Merry Hanif Rahma Mochammad Junus Moechammad Sarosa Mohamad Arief Setiawan Mufida, Farah Ayu Muwidha Muwidha Nabilla Lailatuz Zaidah Nafis Sulthan Novrida Qudsi Lutfillah Nur Aini Haqiqi Nur Indah 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 Retno Widiastuti Riska Maulani Ahmi Riwajanti, Nur Indah Rizka Rahmawati, Rizka Sawitri, Retnaning Ayu Dyah Setiawan, Mohamad Arief Sinta Fatmaria Tantri Siti Holifahtus Sakdiyah Sugeng Hariyanto Sugiarto Sugiarto Suharto, Ririn Pratiwi Suryadi Suryadi Suryan Widati Sutrisno, Sutrisno Syefira Ramadhani Syefira Ramadhani Syuliswati, Atika Usman Zulhijah Muhamma6 Yusna Zainal Abdul Haris