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All Journal JPM17: Jurnal Pengabdian Masyarakat YUME : Journal of Management REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Bussman Journal : Indonesian Journal of Business and Management JURNAL AKUNTANSI DAN BISNIS Journal of Creative Student Research Journal of Student Research JAKBS Scripta Economica: Journal of Economics, Management, and Accounting Optimal: Jurnal Ekonomi dan Manajemen
Sri Rahayuningsih
Akuntansi, Universitas 17 Agustus 1945 Surabaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation

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Analisis Penerapan dan Efektivitas Sistem Imprest dalam Pengelolaan Kas Kecil pada UMKM Nasi Goreng Semolowaru Surabaya Aprilia Tri Kurniawati; Sunarti Sunarti; Sri Rahayuningsih
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3523

Abstract

This study aims to analyze the implementation and effectiveness of the imprest system in managing petty cash in a small-scale culinary microbusiness, Nasi Goreng Semolowaru Surabaya. This study uses a qualitative descriptive method with a case study approach. Data were collected through observation, interviews, and documentation of daily operational and financial recording activities. The results show that the implementation of the imprest system has helped maintain order in the use of petty cash and improved transaction recording discipline. Every operational expenditure, such as the purchase of raw materials, gas, and spices, is documented with a simple receipt before replenishing the petty cash. However, the effectiveness of this system is still limited due to inconsistent replenishment practices and the mixing of personal and business money. Overall, the imprest system plays an important role in improving financial transparency and control, although ongoing guidance is needed to strengthen financial management awareness among microentrepreneurs.
Analisis Pengaruh Pengelolaan Kas Dan Piutang Terhadap Kinerja Keuangan Perusahaan Allesia Putri Wijaya Sutikno; Febi Theresia Immanuel; Sri Rahayuningsih
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3722

Abstract

Penelitian ini bertujuan untuk menganalisis secara menyeluruh bagaimana pengelolaan kas dan piutang memengaruhi kinerja keuangan perusahan melalui pendekatan kualitatif deskriptif. Penelitian ini dilakukan di PT. Surya Tubalindo dengan menggunakan data yang telah dikumpulkan seelumnya melalui kuisioner. Dalam pendekatan ini, data tidak dianalisis secara statistik, melainkan diinterpretasikan dalam bentuk naratif untuk memahami inti, pola, dan hubungan antarvariabel berdasarkan pengalaman para partisipan serta konteks manajemen. Hasil penelitian mengungkapkan bahwa pengelolaan kas yang efektif berperan penting dalam menjaga likuiditas dan kelancaran operasional, sedangkan pengelolaan piutang yang baik mendukung percepatan arus kas dan mengurangi risiko piutang yang tidak tertagih. Kedua elemen tersebut terbukti memberikan sumbangan terhadap peningkatan kinerja keuangan perusahaan. Dengan demikian, penerapan strategi pengelolaan aset lancar yang terintegrasi menjadi faktor utama dalam memperkuat stabilitas dan daya saing perusahaan di tengah perubahan ekonomi global.
Implementasi Green Accounting dalam Meningkatkan Efisiensi Produksi Berkelanjutan pada CV. Alba Natural Thesalonika Djumaifin; Sri Rahayuningsih
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9326

Abstract

Global environmental challenges such as increasing waste, resource depletion, and climate change have strengthened the need for sustainable development, particularly through SDGs 12 on responsible consumption and production. In Indonesia, MSMEs play an important role, yet most have not implemented green accounting, making their environmental contributions difficult to measure. This study aims to analyze the implementation of green accounting at CV Alba Natural, a natural-based MSME, and examine how these practices contribute to sustainability. The research employed a descriptive qualitative method through in-depth interviews, production process observations, and documentation studies with purposively selected informants. The findings indicate that CV Alba Natural has adopted several environmentally friendly practices, including the use of natural raw materials, resource efficiency, reuse of production residues, and simple waste management; however, it has not yet applied a structured system for recording environmental costs, resulting in unmeasured ecological impacts. Supporting factors include the owner’s environmental commitment and growing market demand for natural products, while constraints involve limited literacy in environmental accounting, scarce resources, and the absence of waste-processing technology. This study implies that MSMEs can begin implementing green accounting through simple steps such as categorizing environmental costs and recording resource efficiency to enhance sustainability performance and support the achievement of SDGs 12.
Implementasi Akuntansi Lingkungan dalam Meningkatkan Kinerja Kelestarian Perusahaan pada Pabrik Kecap Cap Jempol Lasem Felix Chandra Pranoto; Sri Rahayuningsih
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9327

Abstract

Sustainability issues require businesses to consider economic, social, and environmental impacts, creating a need for accounting systems that can present more accurate cost information. Environmental accounting functions as a key instrument for identifying and measuring environmental costs arising from production activities and for supporting more efficient resource use. However, many micro, small, and medium enterprises (MSMEs) face challenges in implementing environmental accounting due to limited understanding, restricted resources, and the absence of separated environmental cost records. These limitations make it difficult for business owners to evaluate the contribution of environmental expenditures to sustainability performance. Pabrik Kecap Cap Jempol Lasem is one MSME experiencing these challenges, as its basic waste-management efforts are not supported by structured green cost documentation. This study aims to identify environmental costs within the production process, design an accounting record model suitable for MSMEs, and analyze how environmental accounting information enhances sustainability. Using a descriptive qualitative method through interviews, observations, and documentation, the study finds that the absence of environmental cost separation hampers evaluation of waste-management effectiveness. The results confirm that environmental accounting has the potential to improve cost efficiency, information transparency, and sustainability performance, emphasizing the importance of systematic environmental cost recording for MSMEs.
Pengaruh Struktur Kepemilikan, Kebijakan Dividen, Dan Sales Growth Terhadap Kinerja Keuangan Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021 Amelia Indriani Puspitasari; Sri Rahayuningsih
Journal of Creative Student Research Vol. 1 No. 3 (2023): Juni : Journal of Creative Student Research
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the impact of ownership structure, dividend policy, and sales growth on financial performance, as well as the simultaneous effect of ownership structure, dividend policy, and sales growth on financial performance. The data used in this study consists of secondary data derived from annual financial reports which can be accessed via the official website www.idx.co.id. The population used in this study are pharmaceutical companies listed on the Indonesia Stock Exchange in the 2018-2021 period. The sample used in this study uses a saturated sampling method. The analysis used in this study is multiple linear regression, using SPSS 22 software. The results of this study indicate that dividend policy has an effect on financial performance while ownership structure and sales growth have no effect on financial performance
Peran Transparansi Keuangan dalam Memediasi Pengaruh Penyajian Kas terhadap Kualitas Laporan Keuangan pada Usaha Mikro di Kalianak Morokrembangan Aliatus Nurrochmah; Anggelina Wijaya Tan; Sri Rahayuningsih
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/wt2jna85

Abstract

This study aims to analyze the role of financial transparency in mediating the effect of cash presentation on the quality of financial statements in micro businesses in Kalianak Morokrembangan, Surabaya. The approach used is descriptive qualitative through in-depth interviews with three smoked fish business actors as representatives of the traditional food trade sector. The results show that systematic cash presentation has a positive effect on financial statement quality, but this effect is stronger when mediated by a high level of financial transparency. Transparency has been proven to increase the reliability, relevance, and comprehensibility of financial statements through information disclosure and the availability of transaction evidence. Business actors who routinely record transactions and disclose their financial statements to family or business partners show a significant increase in credibility and cash flow stability. This study confirms that the integration of cash recording and transparency is an important foundation in building a simple and accountable accounting system for micro businesses.  
Transformasi Digital dan Manajemen Persediaan sebagai Determinan Likuiditas UMKM Eco Enzyme di Surabaya Natasha Anjanetee Pranata; Diya Christyasari; Sri Rahayuningsih
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/4fctsq27

Abstract

Penelitian ini bertujuan menggambarkan dinamika transformasi digital dan praktik manajemen persediaan pada UMKM eco-enzyme di Surabaya serta implikasinya terhadap kondisi likuiditas usaha. Menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui observasi, wawancara mendalam, dan dokumentasi komunitas. Hasil penelitian menunjukkan bahwa digitalisasi melalui e-commerce, media sosial, QRIS, dan aplikasi pencatatan sederhana membantu meningkatkan efisiensi pemasaran, transparansi transaksi, serta koordinasi proses distribusi. Namun, literasi digital yang terbatas, ketergantungan pada pencatatan manual, dan akses teknologi yang belum merata masih menjadi hambatan utama. Dari sisi persediaan, proses fermentasi eco-enzyme yang berlangsung 30–90 hari menyebabkan modal kerja tertahan cukup lama pada stok dalam proses sehingga memunculkan tekanan likuiditas, terutama ketika permintaan meningkat secara musiman. Beberapa pelaku usaha kemudian mengandalkan fasilitas pembiayaan jangka pendek seperti fintech lending dan talangan marketplace untuk menutup kebutuhan modal kerja harian. Temuan penelitian menegaskan pentingnya integrasi digital yang lebih sistematis, peningkatan kapasitas pelaku, dan dukungan pendampingan berkelanjutan guna memperkuat stabilitas likuiditas dan keberlanjutan UMKM eco-enzyme.
Digitalisasi Akuntansi Persediaan: Studi Kualitatif Pada UMKM di Era Transformasi Digital Farhan Aditya; Muhammad Nabil Fatwa; Sri Rahayuningsih
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/ge26rm12

Abstract

Penelitian ini membahas penerapan digitalisasi akuntansi persediaan pada UMKM di tengah tuntutan transformasi digital yang semakin kuat, terutama mengingat banyak pelaku usaha mikro masih mengandalkan pencatatan manual yang rawan kesalahan dan tidak menyediakan data real-time untuk pengambilan keputusan. Studi ini menggunakan metode kualitatif dengan pendekatan deskriptif melalui observasi dan dokumentasi di tiga UMKM, yaitu Pusat Rasa Es Pisang Ijo, UMKM Petis Khas Sidoarjo, dan UMKM Segar Rujak Serut, guna memahami praktik pencatatan persediaan, bentuk adopsi teknologi, serta kendala yang mereka hadapi. Hasil penelitian menunjukkan bahwa digitalisasi telah mulai diterapkan melalui aplikasi sederhana dan penggunaan spreadsheet untuk pencatatan stok, transaksi, dan laporan keuangan, meskipun sistem yang digunakan belum terintegrasi penuh dan masih mengandalkan peran langsung pemilik usaha dalam input data. Temuan juga menunjukkan bahwa digitalisasi memberikan manfaat berupa peningkatan akurasi pencatatan, ketersediaan informasi real-time, efisiensi waktu, serta kemudahan dokumentasi, namun proses adopsinya terhambat oleh rendahnya literasi digital, keterbatasan biaya untuk software akuntansi profesional, dan minimnya tenaga administrasi.
Perubahan Praktik Manajemen Persediaan pada UMKM melalui Transformasi Digital di Era E-Commerce Sudarynianto Nurathaya Sutarto; Natasha Anjanette Pranata; Sri Rahayuningsih
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/kqg02470

Abstract

Transformasi digital telah menjadi pendorong utama perubahan praktik manajemen persediaan pada UMKM di Indonesia, terutama ketika persaingan di era e-commerce menuntut akurasi stok, kecepatan layanan, dan efisiensi operasional yang lebih tinggi. Penelitian ini menggunakan metode studi kepustakaan dengan menelaah berbagai sumber ilmiah, laporan resmi, dan data empiris mengenai digitalisasi sistem persediaan dan adopsi teknologi di sektor UMKM. Hasil kajian menunjukkan bahwa penggunaan teknologi seperti Enterprise Resource Planning (ERP), business intelligence, dan platform berbasis cloud mampu meningkatkan akurasi pencatatan persediaan, memperbaiki inventory turnover, serta mengurangi risiko overstock dan stockout yang sebelumnya sering terjadi pada sistem manual. Data pendukung menegaskan bahwa digitalisasi berdampak signifikan terhadap peningkatan omzet, stabilitas rantai pasok, dan kemampuan UMKM merespons perubahan permintaan pasar secara lebih prediktif dan terukur. Pembahasan juga mengungkap bahwa meskipun manfaatnya besar, UMKM masih menghadapi tantangan berupa literasi digital yang terbatas, keterbatasan modal, dan hambatan integrasi teknologi yang membutuhkan intervensi melalui pelatihan, pendampingan, dan dukungan kebijakan publik.
Co-Authors Aliatus Nurrochmah Allesia Putri Wijaya Sutikno Amelia Indriani Puspitasari Anggelina Wijaya Tan Anggun Veby Safitriana Aprilia Tri Kurniawati Devita Selviana Ainul Izati Diah Kurnia Sari Dita Gery Yulianto Diya Christyasari Dyah Septiani Farhan Aditya Febi Theresia Immanuel Felix Chandra Pranoto Jelita Prakasita Handi Dhaneswara Josephine Elliska Dinata Kamilatur Ro’fati Meilita Rizkynanda muhammad nabil fatwa Natasha Anjanetee Pranata Natasha Anjanette Pranata Prihastuty, Dyah Rini Sudarynianto Nurathaya Sutarto Sunarti Sunarti Thesalonika Djumaifin