Article Per Year (5 Year)
p-Index From 2021 - 2026
4.354
P-Index
This Author published in this journals
All Journal Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Pengabdian Magister Pendidikan IPA Jurnal Aplikasi Akuntansi Jurnal Bisnis Terapan Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Akurasi : Jurnal Studi Akuntansi dan Keuangan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Abdimas Sangkabira ARRUS Journal of Social Sciences and Humanities Akuntansi dan Teknologi Informasi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Innovative: Journal Of Social Science Research JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal RAK (Riset Akuntansi Keuangan) Journal of Management Accounting, Tax and Production Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi International Journal of Economics, Business and Innovation Research
Robith Hudaya
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
Reducing Accounting Complexity in Manufacturing MSMEs through Iterative Design of General Code-Based Systems Adhitya Bayu Suryantara; Hudaya, Robith; Ridhawati, Rini; Pratama, Ade Yoga
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 1: March 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i1.28442

Abstract

Accounting complexity is one of the main factors behind MSMEs' resistance to preparing financial information. However, with technological advancements, lengthy, complex accounting cycles can be streamlined. This study aims to develop a web-based accounting system using a general code recognition method to automatically classify transaction activities into specific account types, assisting MSME owners in preparing financial reports, and reducing perceived accounting complexity by improving accessibility, usability, and informational value. The research involves alpha version system development, user workshops, system implementation among participant MSMEs, interviews to explore perceptions and experiences, and result interpretation. Findings show that of 12 beta testers, 7 consistently entered data over 4 consecutive months and found the system helpful; 3 found it helpful but struggled with consistency; and 2 were not interested. Nine MSMEs found the system’s information especially useful for understanding cash flow, inventory, and cost of goods sold. Meanwhile, six MSMEs have started using the system's financial ratios to manage business operations. This study contributes by providing a practical technological solution that simplifies accounting processes for MSMEs while offering insights into how web-based accounting systems can reduce perceived accounting complexity and improve the use of financial information for business decision-making.
A Akuntabilitas Fiskal Vs Akuntabilitas Sosial Pengelolaan Keuangan Desa Baiq Rosyida Dwi; Wirawan Suhaedi; Biana Adha Inapty; Robith Hudaya
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i1.305

Abstract

The aims of this study is to determine the level of application of fiscal accountability and social accountability of village financial management, and to compare the application of both. The research is a qualitative research with a phenomenological approach. Data was collected through interviews of informans are involving in village financial management and documentation of the Village Budget Realization Report (LRA). The results showed that the fiscal accountability was less quality. This is based on the behavior of village government financial report compilers who report dishonest and accurate spending. Meanwhile, social accountability, both supply and demand side, is determined by the attitudes, habits and views of village financial management officials. Quality of social accountability practices is similar with quality of fiscal accountability practices. However, taking into account the phenomena that occur, the degree of social accountability will determined by the quality of fiscal accountability. Keyword : Fiscal Accountability, Sosial Accountability
Co-Authors Adhitya Bayu Suryantara Adrianda Anwar Agustiningsih, Wulandari Akram, Akram Al-Kautsar, Ziyad Anwar, Adrianda Astuti , Widia Ayudia Sokarina Baiq Rosyida Dwi Bambang Bambang Bambang Biana Adha Inapty Biana Adha Inapty, Biana Adha Cahya, Susi Retna Citra, Baiq Sonia Diningrat, Athaya Sukma Dwi, Baiq Rosyida Elin Erlina Sasanti Ely Windarti Hastuti, Ely Windarti Eni Indriani Eni Indriani Fadhilah, Faiz Hanani, Tri Herlina Pusparini I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Ketut Budastra Iman Waskito Jumaidi, Lalu Takdir Kartikasari, Nungki Khasanah, Aniatul Lukman Effendy Made Aditya Budastra Nabila, D. Tialurra Della Nely Anggraini Nina Karina Karim Nispatussolihah Nungki Kartikasari Nurfitasari Paradisa Sukma Paranata, Adika Pratama, Ade Yoga Priaini, Jyanneta Rahayu, Nila Rahmatulloh, Villa Susanti Rahnaen, Feryadi Rakhmawati, Intan Ramdani, Hendi Rini Ridhawati Rizki, Novia Safitri, Riska Meliana Sari, Putu Julia Indah Savita Putri, Ayudia Davina Septiana, Tisna Suhaedi, Wirawan Suryantara, Adhitya Bayu Susi Retna Cahyaningtias Tara, Nur aida Arifah Utami Putri, Yola Farista Wahidatul Husnaini Wardiningsih, Reny Widia Astuti Widyastuti Widyastuti Yeldy Dwi Genadi Yusli Mariadi