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All Journal AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat PINUS: Jurnal Penelitian Inovasi Pembelajaran Jurnal Riset Terapan Akuntansi Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Ekonomi Indonesia Jurnal Manajemen Dan Bisnis JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Informatika Ekonomi Bisnis Jurnal Hasil Inovasi Masyarakat (JHIM)
Ratna Dewi Kusumawati
Program Pendidikan Biologi FKIP UNS, Surakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PERANCANGAN SISTEM INFORMASI AKUNTANSI GUNA MENINGKATAN EFISIENSI DAN EFEKTIVITAS OPERASIONAL PERUSAHAAN Arazy, Dito Rozaqi; Ismawanto, Totok; Yusrina, Yasmin Zulfati; Kusumawati, Ratna Dewi
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937831

Abstract

To remain competitive in the industry, shipping companies must have an accounting information system that can be accessed quickly for their customers. The aim of this research is to find out how PT. Agung Sukowati Expedisi implements an accounting information system for the income, expenditure and general ledger cycles. This descriptive qualitative research uses case studies. Data was collected through direct observation, interviews and documentation. Data analysis uses matching, explanation and time series analysis. The research results will help partners assess how effective and efficient the company's accounting information system is. The product intended as an invention or innovation is an accounting information system that includes income and expenditure cycles as well as general ledgers and reports. The aim is to increase business productivity. This study will add to previous research on Accounting Information Systems. PT. Agung Sukowati Expedition provides goods delivery services. In order to compete with existing competitor companies, these companies must develop new services. The integration of an Accounting Information System in an organization will increase productivity and operational efficiency. In addition, with the existence of an Accounting Information System, organizations can create policies that are based on the actual problems faced by the organization, which are more targeted. Keywords: Accounting Information Systems, Expenditure Cycle, Reporting Cycle, Revenue Cycle
Digital marketing UMKM Bumbu Basah di Balikpapan Muamilah, Husnul; Kusumawati, Ratna Dewi; Mahsun, Mahsun; Tia Rahmatika; Devina Sanchia Samosir
Jurnal Hasil Inovasi Masyarakat Vol. 2 No. 1 (2025): Januari - Juni
Publisher : Borneo Novelty Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70310/0wt00y35

Abstract

Kegiatan pelatihan ini sebagai wujud pengabdian kepada masyarakat dengan tujuan mengembangkan penerapan digital marketing pada usaha mikro, kecil, dan menengah (UMKM) bumbu basah di Balikpapan. UMKM bumbu basah di Balikpapan telah mulai memanfaatkan media social seperti Instagram dan di marketplace yaitu shopee untuk mempromosikan produk mereka, namun banyak yang belum memanfaatkan strategi digital marketing secara optimal. Metode dalam kegiatan ini yaitu melibatkan peserta secara aktif dan langsung (pendekatan praktis) dengan memberikan keterampilan berupa proses pembuatan akun penjualan secara online, strategi dalam digital marketing, pengelolaan akun jualan sehingga menarik konsumen di Balikpapan sesuai trend saat ini. Hasil kegiatan ini diharapkan dapat memberikan wawasan bagi pemilik UMKM bumbu basah di Balikpapan dalam mengembangkan strategi digital marketing yang lebih efektif untuk memperluas pasar dan meningkatkan daya saing dengan penerapan digital marketing yang efektif dapat meningkatkan visibilitas dan penjualan, meskipun membutuhkan investasi waktu dan biaya yang cukup. sebagian besar. Beberapa tantangan yang dihadapi antara lain keterbatasan pengetahuan mengenai pemasaran digital dan sumber daya yang terbatas untuk mengelola kampanye pemasaran secara professional.
Peran Escrow Services sebagai Variabel Pemoderasi di Marketplace Kusumawati, Ratna Dewi; Achjari, Didi
Jurnal Ikatan Sarjana Ekonomi Indonesia Vol 8 No 2 (2019): December
Publisher : Jurnal Ekonomi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52813/jei.v8i2.22

Abstract

Previous studies show that Perceived Effectiveness of Escrow Service (PEES) affects the relationship. In e-commerce, trust can be seen as a trust in the community of sellers and trust in intermediaries. The purpose of this study is to investigate the role of PEES to moderate relationship between trust in intermediaries and repurchase intentions, and between trust in the community of sellers and repurchase intention. This research was administered to 138 respondents through online survey. The findings indicate that PEES moderates not only the relationship of trust in intermediaries and repurchase intentions, but also the relationship between trust in the community of sellers and repurchase intentions. Keywords: trust to community of seller; trust to intermediary; perceived effectiveness of escrow services; repurchase intentions; e-commerce ---------------------------------- Penelitian terdahulu menunjukkan bahwa Perceived Effectiveness of Escrow Service (PEES) mempengaruhi hubungan kepercayaan kepada komunitas penjual dan intensi pembelian kembali. Dalam konteks e-commerce, kepercayaan dapat dipandang sebagai kepercayaan kepada komunitas penjual dan kepercayaan kepada perantara. Tujuan dilakukannya penelitian ini adalah untuk meneliti peran moderasi PEES terhadap hubungan antara kepercayaan kepada perantara dan intensi pembelian kembali, serta kepercayaankepada komunitas penjual dan intensi pembelian kembali. Penelitian ini dilakukan kepada 138 responden melalui survei daring. Temuan dari hasil uji menunjukkan bahwa PEES memoderasi hubungan antara kepercayaan kepada perantara dan intensi pembelian kembali, serta kepercayaan kepada komunitas penjual dan intensi pembelian kembali.
Peran Perceived Effectiveness of Escrow Services terhadap Satisfaction dan Trust pada E-Commerce di Indonesia Kusumawati, Ratna Dewi; Aulawi, Hanif
Jurnal Ikatan Sarjana Ekonomi Indonesia Vol 10 No 1 (2021): April
Publisher : Jurnal Ekonomi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52813/jei.v10i1.67

Abstract

Keadaan pandemi COVID-19 mendorong masyarakat untuk berbelanja dari rumah dengan menggunakan e-commerce. Faktor kepuasan dan kepercayaan konsumen merupakan dua faktor kunci dalam meningkatkan penetrasi e-commerce. Guna meningkatkan kepercayaan dan kepuasan konsumen, pengelola e-commerce menawarkan jasa escrow dalam memproses pembayaran yang dilakukan pada platform e-commerce. Penelitian yang dilakukan merupakan penelitian kuantitatif non-probability dengan mengumpulkan data melalui kuisioner dan analisis data menggunakan metode moderated regression analysis. Hasil penelitian menunjukkan kepuasan yang dirasakan oleh responden terhadap pembelian sebelumnya dapat mempengaruhi kepercayaan konsumen terhadap penjual. Variabel perceived effectiveness of escrow services mampu memoderasi hubungan antara variabel kepuasan dan kepercayaan.
Pengaruh Human Capital Terhadap Loyalitas Nasabah dalam Sektor Perbankan di Indonesia Novri, Ferdy; Kusumawati, Ratna Dewi; Rahmatika, Tia; Sari, Surya Puspita
Jurnal Manajemen dan Bisnis Vol. 9 No. 1 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55264/jumabis.v9i1.168

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh human capital terhadap loyalitas nasabah dalam sektor perbankan di Indonesia. Human capital, yang mencakup keterampilan, pengetahuan, pengalaman, inovasi, dan kreativitas karyawan, dianggap sebagai faktor penting yang dapat meningkatkan loyalitas nasabah. Metode penelitian yang digunakan adalah kualitatif dengan teknik pengumpulan data melalui wawancara mendalam dan studi literatur. Hasil penelitian menunjukkan human capital dapat berdampak pada kualitas pelayanan yang diberikan oleh karyawan bank BRI. Karyawan yang terampil dan berpengetahuan mampu memberikan pelayanan yang berkualitas, yang pada gilirannya meningkatkan kepuasan dan loyalitas nasabah. Penelitian ini juga menemukan bahwa inovasi dan kreativitas dalam layanan perbankan berkontribusi pada peningkatan loyalitas nasabah. Dengan demikian, pengelolaan human capital yang efektif sangat penting bagi bank untuk mempertahankan dan meningkatkan loyalitas nasabah di tengah persaingan yang ketat. Rekomendasi dari penelitian ini adalah agar bank lebih fokus pada pengembangan keterampilan dan pengetahuan karyawan melalui pelatihan berkelanjutan serta mendorong inovasi dalam produk dan layanan untuk memenuhi kebutuhan nasabah.
Fintech Peer to Peer Lending: Determinan dari Intensi Penggunaan Kembali Kusumawati, Ratna Dewi; Simatupang, Apriani; Mahsun; Muamilah, Husnul; Rahmatika, Tia
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4175

Abstract

This study was conducted with carefully to show the result of the influence of some selected factors to the intention to reuse P2P lending by former borrowers. The selected factors are trust, ubiquity, and perceived usefulness. The background of this study is due to phenomenon of the drastic decline of P2P lending platform providers in recent years. The amount of data collected and can be processed through the distribution of questionnaires to the respondent is 123. The results show that ubiquity and perceived usefulness variable significantly affect intention to reuse P2P lending variable, but trust has no significant influence to the intention to reuse P2P lending. The rest, the F test conducted indicate that the variables of trust, ubiquity, and perceived usefulness simultaneously affect intention to reuse P2P lending.
Peningkatan Kemampuan Penyusunan Laporan Keuangan Sesuai SAK-EMKM (Pelatihan untuk Pelaku UMKM Binaan Pemkot Bekasi) Diyani, Lucia Ari; Kusumawati, Ratna Dewi; Meita, Iren
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2021): Mei
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v5i2.5046

Abstract

Permasalahan yang dihadapi oleh pelaku UMKM secara umum adalah tidak tersedianya laporan keuangan yang dapat digunakan untuk mendapatkan pembiayaan dari bank dan juga institusi keuangan lainnya. Berdasarkan hal tersebut, kegiatan PkM ini dilakukan dengan tujuan untuk meningkatkan pengetahuan dalam membuat laporan keuangan yang sesuai dengan SAK-EMKM untuk peminjaman dana ke bank. Pelatihan dilakukan kepada pelaku UMKM binaan Pemerintah Kota Bekasi. Metode yang digunakan dalam pelatihan ini adalah pemaparan mater di dalam kelas oleh dosen sebagai narasumber dan dibantu oleh asisten dosen serta mahasiswa sebagai pendamping peserta. Total partisipan sebanyak 40 dan terbagi menjadi dua kelas. Kegiatan PkM dilakukan dari 4 Oktober 2019 hingga 12 Desember 2019. Hasil dari kegiatan ini memuaskan seperti yang terlihat dari hasil kuisioner kepuasan bahwa kegiatan pelatihan ini dapat meningkatkan kemampuan peserta dalam membuat laporan keuanganKata Kunci: Laporan keuangan; SAK-EMKM; UMKM Improvement of Preparing Financial Statements Ability According to SAK-EMKM (Training for SME under Pemkot Bekasi)ABSTRACT The problem faced by SMEs in general is they do not have financial reports that is accepted as a basis to provide loan funds by banks or other financial institutions. For this reason, the PkM activities are carried out with the aim of increasing knowledge in preparing financial statements in accordance with SAK-EMKM for lending funds to banks. Training is given to SMEs that are under Pemerintah Kota Bekasi. The method that used in this training is carried out in a class where each class is guided by a lecturer as a guest speaker and assisted by an assistant lecturer and a student as a participant companion. The total number of participants was 40 and divided into 2 classes. The PkM activity was conducted from October 4th, 2019 to December 12th, 2019. The PkM result is satisfying as seen from the results of the satisfaction questionnaire which stated that this training activity was able to increase their capabilities and their skills related to the preparation of financial statements.Keywords: Financial reporting; SAK-EMKM; UMKM
Peluang Program Studi Akuntansi Bisnis Digital di Kalimantan Timur: Sebuah Survei Kusumawati, Ratna Dewi; Kusno, Hendra Sanjaya; Apriani, Endang Sri; Dewi, Made Lia Ananda; Ramadhani, Ranita
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1306

Abstract

This survey-study aims to provide an overview of the interest in higher education among high school students in Akuntansi Bisnis Digital programs, in East Kalimantan, and to map the needs of industrial world needs related to graduates with digital business accounting skills in East Kalimantan. The data for this study were obtained through the distribution of questionnaires to high school students for the study interest survey and to industrial companies for the industry needs survey. The samples taken for this survey were high school students in East Kalimantan and companies in the East Kalimantan region. The data were then processed simply to interpret the results. The survey results showed that respondents with interest in studying had the intention to continue their studies to a higher education, and specifically, 56% of respondents were interested in continuing their studies to Akuntansi Bisnis Digital study program. Furthermore, the survey results for industry needs stated that 97% of industries require workers with digital business accounting knowledge, where these workers understand accounting and business as well as related technologies, where these skills can be obtained from graduates of the digital business accounting study program.
Sexual Harassment During Internship: Experience of Indonesian student Rahmawati, Patria; Kusuma, Bambang Jati; Kusumawati, Ratna Dewi; Amsal, Andi Yasir; Mahsun, Mahsun; Riklan, Riklan; Zulkarnain, Zulkarnain
PINUS: Jurnal Penelitian Inovasi Pembelajaran Vol 11 No 1 (2025): Volume 10 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/pn.v11i1.27172

Abstract

 This study explores sexual harassment that occurs in students in an internship environment where students should have the opportunity to apply the knowledge gained while studying in higher education turns out to have the potential to be dangerous for sexual harassment. This study uses descriptive research using a self-report questionnaire. Sample and Background A practical sample consisting of 261 students (male and female) at the Balikpapan State Polytechnic. The results of this study show that female students become dominant victims with 4 dominant types of experiences such as, Sexual whistling/shouting, Demeaning because of gender, Offensive comments about appearance/body, uncomfortable gazes or unwanted invitations. Based on the results of this study, it is hoped that it can be an important consideration for universities in making regulations and efforts to prepare for the prevention of sexual harassment during internships in the industry in accordance with their respective fields before students leave for internships in the industry. 
Islamic Microeconomics and Financial Inclusion: A Study of Waqf in Community Economic Empowerment Hidayati, Siti Nur; Mahsun, Mahsun; Kusumawati, Ratna Dewi; Salihin, Agus; Ridho, Muhammad Zainul
IQTISHADIA Vol 18, No 2 (2025): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v18i2.30397

Abstract

This research explores the role of waqf as a social and economic development instrument in Islamic finance, focusing on its contributions to poverty reduction, empowerment of minorities and women, and financial inclusion. The researcher gathered, evaluated, and synthesized relevant literature sources on the study subject through a literature review. Academic resources, including Google Scholar, Springer, ScienceDirect, and Scopus, were utilized to search for the works, which comprised journal articles, books, reports, theses, and policy papers. The review entails identifying the primary themes present in the literature, while also critically assessing the study methods, findings, and generalizability. This study utilizes literature reviews and secondary data analysis to illuminate the role of waqf in supporting disadvantaged communities by funding small businesses, partnering with individuals experiencing poverty to access healthcare and education, and other initiatives. In addition, it highlights the challenges associated with waqf implementation, including issues with donor administration, a lack of transparency, and inefficiency. Additionally, the study examines the broader economic and social aspects of waqf, including its potential to generate revenue and promote communal development. Research reveals substantial barriers to the effectiveness of waqf, including bureaucratic delays and underfunding, despite its potential role in social welfare. Therefore, the results highlight the importance of waqf-based programs requiring improved accountability, governance, and sustainability. Despite waqf's potential to alleviate poverty and strengthen communities, the research finds that these obstacles must be removed before the solution can have any lasting effect.
Co-Authors Amsal, Andi Yasir Apriani, Endang Sri Aulawi, Hanif Bambang Jati Kusuma, Bambang Jati Devina Sanchia Samosir Dewi, Made Lia Ananda Didi Achjari Dito Rozaqi Arazy Iren Meita, Iren Ismawanto, Totok Kusno, Hendra Sanjaya Lucia Ari Diyani Mahsun Mahsun Mahsun Maridi - - Meti Indrowati Muamilah, Husnul Novri, Ferdy Rahmatika, Tia Rahmawati, Patria Ramadhani, Ranita Ridho, Muhammad Zainul Riklan, Riklan Salihin, Agus Simatupang, Apriani Siti Nur Hidayati Surya Puspita Sari, Surya Puspita Tia Rahmatika Yusrina, Yasmin Zulfati Zulkarnain Zulkarnain