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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Al-Kharaj: Journal of Islamic Economic and Business KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Pengabdian Masyarakat Asia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Vivabio : Jurnal Pengabdian Multidisiplin Journal of Community Development Batara Wisnu : Indonesian Journal of Community Services JOMPA ABDI: Jurnal Pengabdian Masyarakat Asia Pacific Journal of Management and Education E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi
Anugrahani, Inanda Shinta
Universitas Negeri Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Socializing Financial Report Preparation for MSMEs Based on Financial Accounting Standards (SAK EMKM) Muhammad; Purnamasari, Fitri; Edwy, Ferby Mutia; Anugrahani, Inanda Shinta; Kristanti, Clara Agustina; Rahayu, Ika Listiana; Dewanti, Rosa Nidya; Roziin, Ahmad Wafi Amal Abu
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2410

Abstract

Purpose: MSMEs are vital to Indonesia's economy, absorbing 97% of the workforce, but face challenges with limited capital and low financial literacy in preparing reports. This program aims to enhance the financial literacy of MSME actors in Malang, focusing on the preparation of financial reports based on applicable accounting standards. Method: The program included lectures to introduce the Financial Accounting Standards for Micro, Small, and Medium Entities, followed by interactive discussions and question-and-answer sessions to help MSME actors apply the standards to their businesses. Practical Application: This program aims to help MSME actors prepare standardized financial reports based on SAK EMKM, improving their chances of securing loans and investments. By enhancing financial literacy, MSMEs can manage their businesses more effectively and sustainably. Conclusion: The results of the activities show an increase in participants' knowledge regarding the basic concepts of SAK EMKM, measuring assets and liabilities, and presenting financial reports.
The Impact of Organizational Commitment, Incentive, and Risk Reporting through Social Media on Whistleblowing Intention Istiqomah, Alim Dhisa; Anugrahani, Inanda Shinta
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.3484

Abstract

Purposes: This study explores the impact of organizational commitment, incentives, and risks associated with reporting through social media on whistleblowing intentions. Methods: A quantitative survey approach was adopted to collect data from accounting, finance, and tax employees in 40 profit-oriented companies. The garnered data were analyzed using multiple linear regression analysis through SPSS version 26. Findings: Research results indicate that organizational commitment has a positive and significant influence on whistleblowing intentions, while incentives have been observed to have no significant effect. The risk variable for reporting via social media does not show a negative influence that can reduce whistleblowing motivation. Whistleblowing intentions continue to occur because of the high loyalty of respondents, which overrides the provision of incentives and the risk of threats. This research contributes to organizations by providing guidance on creating whistleblowing policies that promote positive reporting to reveal fraud and collar crime. Novelty: The study focuses on the increasing number of fraud cases, particularly corruption, in Indonesia and the importance of whistleblowing on social media to expose organizational violations. Employee perceptions regarding combining financial and non-financial incentives, and whistleblowing risks in social media are rarely discussed so it is explained in this study.
The Role of Merchandise Inventory Management Applications in Strengthening Internal Control Systems of MSMEs: A Case Study Anugrahani, Inanda Shinta; Purnamasari, Fitri; Muhammad, Muhammad; Azizah, Safira Rusyda; Asmira, Zainah; Darmawan, Novia Ramadhina
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5810

Abstract

Most MSMEs in Indonesia still experience challenges in inventory management, primarily due to manual recording that can potentially lead to data errors and operational inefficiencies. Similar problems are experienced by Toserba HM in Malang Regency, which faces discrepancies between physical stock and system records, as well as difficulties in controlling receivables due to inaccurate recording. The limited utilization of the existing cashier system exacerbates these conditions, necessitating a simple and easy-to-use technology-based solution. This study aims to develop and test the effectiveness of a web application called SIP (Inventory Information System) to improve stock recording accuracy and operational efficiency at Toserba HM. This application is designed with a barcode feature to support real-time inventory recording and monitoring. The results are expected to demonstrate increased inventory management effectiveness and contribute to the application of information technology in strengthening the internal control system of MSMEs in the trade sector.
Audit Quality in the Digital Era: A Delphi-Based Study on Factors Influencing Remote Auditing Edwy, Ferby Mutia; Muhammad, Muhammad; Purnamasari, Fitri; Anugrahani, Inanda Shinta; Asmira, Zainah; Farida, Inur
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5811

Abstract

This study aims to identify factors that influence audit quality in remote auditing. The study was conducted using a two-round Delphi study, involving 31 experts, including lecturers, government auditors, and public accounting firm auditors. This study successfully reached a consensus on four main dimensions that influence remote audit quality, namely data, technology, human resources, and regulations. The results show that audit evidence collected through remote auditing has a relatively lower level of confidence compared to audits conducted in person. In addition, the absence of specific regulations is a major challenge, particularly regarding the reliability of audit evidence, data security, and the limitations of physical observation. This condition emphasises the need for clear regulations regarding the collection, storage, and verification of digital audit evidence so that remote audits remain in line with the principles of accountability and transparency. The findings of this study have practical implications for regulators in formulating remote audit policies and for auditors in adjusting relevant audit procedures.
Design Of A Vba-Based Financial Recording And Transaction Tracking Application In Excel At Kartika Laundry, South Jakarta City Permatahati, Shintya; Anugrahani, Inanda Shinta
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9600

Abstract

This study aims to design and implement a financial recording application based on Microsoft Excel, utilizing Visual Basic for Applications (VBA), for the micro, small, and medium enterprise (MSME) Laundry Kartika. The main problem identified is the lack of internal control in financial recording practices, which are still carried out manually without adequate recording procedures, resulting in transaction data that are not systematically documented and are at risk of loss or distortion of financial information. In addition, the absence of an effective accounts receivable and payable tracking mechanism causes credit transactions to often go unrecorded, which may lead to uncollectible receivables and reduce the reliability of financial reports. The developed application, AKLUN (Aplikasi Akuntansi Laundry), provides key features such as automated transaction input, preparation of general journals and ledgers, presentation of income statements and balance sheets, a fixed asset depreciation tracker, and a user authentication-based security system. The application development was carried out using the waterfall model, which includes stages of needs analysis, system design, implementation, testing, and maintenance. The implementation results indicate that AKLUN can improve the regularity and consistency of transaction recording, enhance financial documentation from previously unstructured to more systematic and well-documented, and provide an accountable and reliable accounts receivable and payable tracking mechanism. Thus, AKLUN serves as a relevant, effective, and adaptive digital solution to support efficient and responsive financial management for MSMEs in the context of digital transformation.
Co-Authors Adelia Shabrina Prameka Ali Faiq Pradana Andro Agil Nur Rakhmad Arum Prasasti Asmira, Zainah Azizah, Safira Rusyda Cahyaningrum, Maurelin Azizah Darmawan, Novia Ramadhina Dewanti, Rosa Nidya Farida, Inur Ferby Mutia Edwy Fitri Purnamasari Istiqomah, Alim Dhisa Kristanti, Clara Agustina Kurniawan, Dediek Tri M. Ihwanudin Muhammad Muhammad Muhammad Novi Trisnawati Permatahati, Shintya Puji Handayati Putri, Helen Atris Romadhona Kuswandi Rahayu, Ika Listiana Raisa Fitri Roziin, Ahmad Wafi Amal Abu Slamet Fauzan Ulfa, Safinah Mufidah Vega Wafaretta Wiraguna, Rayie Tariaranie Yesiana Ihda Kusnayain