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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 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 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
Program Studi Akuntansi Manajemen, Politeknik Negeri Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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
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.
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.
MENGGALI POTENSI BUMDES PULOTONDO DALAM UPAYA MENINGKATKAN EKONOMI MASYARAKAT Yusna; Elvyra Handayani Soedarno; Retno Widiastuti; Nurafni Eltivia; Ima Kristanti; Putri Ayu Berlianingtyas; Indira Niaqaulina
Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT 2024
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v11i2.4743

Abstract

Badan Usaha Milik Desa yang selanjutnya disebut BUMDes merupakan salah satu alternatifuntuk meningkatkan ekonomi di pedesaan. BUMDes lahir sebagai suatu pendekatan baru dalam usahapeningkatan ekonomi desa berdasarkan kebutuhan dan potensi desa. Pengelolaan BUMDessepenuhnya dilaksanakan oleh masyarakat desa, yaitu dari desa, oleh desa, dan untuk desa. Dari hasilanalisis bahwa Desa Pulotondo memiliki banyak potensi yang dapat dikembangkan melalui unit usahaBUMDes diantaranya, budidaya ikan air tawar, penjualan jeruk purut serta olahan jeruk purut yangdijadikan bubuk aroma ataupun menjadi minyak atsiri yang menjadi lilin terapi, mengembangkanusaha catering ibu-ibu PKK, dllBentuk Pengabdian yang direncanakan adalah FGD dengan memberikan contoh-contohbisnis yang potensial dan aplikatif yang dapat dijalankan pada lokasi setempat. Peserta juga akandiberikan kesempatan untuk menyampaikan potensi-potensi pengembangan bisnis lain yang mampudihasilkan. Tim pelaksana PPM juga akan memberikan kesempatan untuk diskusi lebih lanjut padatim pengusul PPM secara informal dan tidak menutup kemungkinan dapat dilakukan kegiatan lanjutanberupa pendampingan di masa mendatang dalam mengawal pengoptimalan BUMDes.Diharapkan dengan adanya kegiatan Pengabdian pada Masyarakat ini dapat memberikanBUMDes ide pengembangkan bisnis dan wirausaha yang dapat dijalankan oleh warga sekitar terutamadalam peningkatan pengolahan dan pemasaran produk perikanan dan pertanian. Selain itu BUMDesdapat menemukan potensi usaha lain seperti wisata atau edukasi bagi masyarakat Jawa Timur.Diharapkan dengan kegiatan ini dapat menjalin kerjasama yang baik hingga pada tahap kerjasamamenjadi desa binaan Politeknik Negeri Malang.
ANALISIS PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA PENGELOLAAN SAMPAH DI PT PERKEBUNAN NUSANTARA X PABRIK GULA MERITJAN Nabila Dhiya Ulhaq; Nurafni Eltivia; Fathimatus Zahro Fazda Oktavia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 2 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i2.3704

Abstract

This study was intended to investigate the implementation of Environmental Management Accounting (EMA) on waste management at PT Perkebunan Nusantara X Sugar Factory Meritjan Kediri East Java. This study was descriptive-qualitative, uses qualitative method and collects data by interviews and documentation from relevant parties, such as Financial and General Division and Engineering and Processing Division of PG Meritjan. PG Meritjan generates three types of waste, namely liquid, solid, air, and hazardous and toxic waste. EMA has two approaches, PEMA (Physical Environmental Management Accounting) and MEMA (Monetary Environmental Management Accounting). According to PEMA, PG Meritjan manage the Liquid waste by WWTP system, solid waste is managed by the Engineering and Processing Division to be reused and the rest is managed by a third party, air waste is managed by Dust Collector system, and hazardous and toxic waste is collected and managed by third party. In MEMA, PG Meritjan allocates environmental costs as Reconditioning and Environmental Management account but still be associated with a company's financial statements. This study suggests the company to make a separate financial report related with the waste cost allocation in order to inform the quality of waste management.
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 Farah Binti Alias Fathimatus Zahro Fazda Oktavia 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 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 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 Ririn Pratiwi Suharto Riska Maulani Ahmi Riwajanti, Nur Indah Rizka Rahmawati Sawitri, Retnaning Ayu Dyah Setiawan, Mohamad Arief Sinta Fatmaria Tantri Siti Holifahtus Sakdiyah Sugeng Riyanto Sugiarto Sugiarto Suryadi Suryadi Suryan Widati Sutrisno, Sutrisno Syefira Ramadhani Syefira Ramadhani Syuliswati, Atika Tseina Achmad Zendie Samla A Ghannie Usman Zulhijah Muhamma6 Yusna Yusna Zainal Abdul Haris