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All Journal Jurnal Ilmiah Mahasiswa Akuntansi Journal of Applied Finance & Accounting Jurnal Widya Manajemen & Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Manajemen Teori dan Terapan Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Research In Management and Accounting (RIMA) MABIS: Manajemen dan Bisnis The Indonesian Journal of Accounting Research Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Buana Akuntansi Perspektif Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Riset Akuntansi dan Keuangan Wiga : Jurnal Penelitian Ilmu Ekonomi Parta: Jurnal Pengabdian Kepada Masyarakat Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) YOS SOEDARSO ECONOMICS JOURNAL Jurnal Ekonomi Bisnis Digital Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Lodovicus Lasdi
Universitas Satu
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Company’s internal characteristics, environmental uncertainty, the use of accounting information, and the performance of SMEs Lodovicus Lasdi; Teodora Winda Mulia
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.270

Abstract

Accounting information allows management to implement strategies and operational activities which are necessary to achieve the objectives of the organization as a whole, including on Small and Medium Enterprises (SMEs). Many SMEs have difficulty in understanding the accounting information well, whereas the accounting information plays an important role in creating the flow of financial information to support sur- vival or going concern of the SMEs. This study has two objectives. First, to determine the effect of knowledge of accounting, business scale, business experience, and types of businesses on the use of accounting information with the environmental uncertainty as a moderating variable on SMEs in Surabaya and Sidoarjo, second, to determine the effect of the use of accounting information on the performance of SMEs. The result shows that knowledge of accounting, business scale, and business experience affect the use of accounting information. However, the variable of type of business does not affect the use of accounting information. The result of hierarchical regression analysis shows that the variable of environmental uncertainty strengthens the efffect of the variables of knowledge of accounting, business experience, and type of business on the use of accounting information. However, the environmental uncertainty does not strengthen the effect of business scale on the use of accounting information. The test result also shows that the use of accounting information can improve the performance of SMEs.
Praktik Literasi Keuangan Digital Menggunakan Microsoft Excel Untuk Perencanaan Anggaran Bulan Guru SMA/SMK/Sederajat di Kota dan Kabupaten Bandung Utami Fahmi Lestarina; Lodovicus Lasdi; Bahtiar Effendi; Khaerunisa Harsono; Ayi Mohammad Sudrajat; Azizah Ramadhani Mahendra; Rafina Dwi Pertiwi
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 5 No 2 (2026): Oktober 2026
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v5i2.1481

Abstract

Literasi keuangan digital menjadi salah satu kompetensi yang penting dimiliki guru dalam mengelola keuangan pribadi secara efektif dan memanfaatkan teknologi sebagai pendukung pengambilan keputusan finansial. Namun, pemanfaatan Microsoft Excel untuk penyusunan anggaran bulanan masih belum banyak diterapkan secara optimal. Kegiatan Pengabdian kepada Masyarakat ini bertujuan memberikan pemahaman dan keterampilan praktis kepada guru SMA se-Kota Bandung dalam menyusun anggaran bulanan menggunakan Microsoft Excel. Metode pelaksanaan dilakukan melalui penyampaian materi, demonstrasi, praktik langsung menggunakan lembar kerja, pendampingan, serta diskusi dan tanya jawab. Selama pelatihan, peserta menyusun anggaran berdasarkan kondisi keuangan masing-masing dengan memanfaatkan fitur dasar Microsoft Excel untuk mengelompokkan pendapatan, pengeluaran, dan menyajikan visualisasi sederhana. Hasil kegiatan menunjukkan bahwa peserta mampu mengikuti setiap tahapan praktik dengan baik serta menunjukkan antusiasme yang tinggi selama proses pelatihan. Kegiatan ini menghasilkan luaran berupa template anggaran bulanan berbasis Microsoft Excel yang dapat digunakan secara mandiri sehingga mendukung penerapan literasi keuangan digital secara berkelanjutan dalam kehidupan sehari-hari. Kata Kunci: Literasi keuangan digital, Microsoft Excel, Anggaran Bulanan, Guru, Pengabdian kepada Masyarakat.
Co-Authors Anete Widowati Angelina Rasenty Wibowo Aurelia Valcarcel Talahaturuson Ayi Mohammad Sudrajat Azizah Ramadhani Mahendra Bahtiar Effendi Budianto Tedjasuksmana Calvin Ivanoko Novara Tannaya Calvin Yonathan Dian Purnamasari Dimietry Anastasia Elisabeth Listiyani Oematan Fellycia Fellycia Harimurti, Yohanes Helen Sylviana Hendronoto Hadi Wibowo Henock Budi Setiawan Setiawan IRENE NATALIA Itung, Syeli Kesya Agnes Maria Khaerunisa Harsono Kristanti, Natalia Kristanto, Marshelino Boyke Lau, Serlina Kiik Linda Ernawati Lindrawati Lindrawati Marcelli, Fanny Maria Albenty Edithya Bata Marshelino Boyke Kristanto Marshelino Boyke Kristanto Meichelle Liman Pratiknjo Nadya Natalia Rorong Natalia Kristina Nicholas Alexander Tunggal Perdana, Williyan Putra Petta, Catherine Cynthia Monica Prasetio, Yudi Wiranata Putri, Natalia Christine Rafina Dwi Pertiwi Reu, Fransiskus Marlon Sarwendah, Vincensia Shanti Suando, Santoso Sulaiman, Agung Putra Susanna Hartanto Teodora Winda Mulia Toto Warsoko Pikir Toto Warsoko Pikir, Toto Warsoko Trisusanti, Dianita Utami Fahmi Lestarina Veronica Widyana Putri Wibowo, Angelina Rasenty Widyana Putri, Veronica Yohana, Rinna