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All Journal BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat SINDA: Comprehensive Journal of Islamic Social Studies Jurnal Literasi Akuntansi Balance : Jurnal Akuntansi dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat JURNAL AKUNTANSI DAN BISNIS Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi
Andy Kurniawan
Universitas Nusantara PGRI Kediri
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Peningkatan Soft Skill Siswa SMK PGRI Kediri Melalui Pelatihan Zahir Accounting Erna Puspita; Puji Astuti; Andy Kurniawan; Hestin Sri Widiawati; Linawati Linawati; Diah Nurdiwaty
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v3i3.453

Abstract

This activity aims to increase the knowledge and soft skills of SMK students regarding accounting software. Students are given knowledge, understanding, and training to update accounting software from the software MYOB to Zahir Accounting, which is more developed following changes in accounting science and the needs of the modern business world. The activity was carried out at SMK PGRI 3 Kediri City. The participants of the exercise were students of SMK class XII. Implementation of activities in the form of training. The method of implementing the conditioning is done through lectures, practicum, and question and answer. The action is divided into two sessions. In the first session, the material explained Zahir Accounting software. In the second session, the Zahir Accounting software practicum was held, where participants could practice the accounting cycle directly using Zahir Accounting software. The participants participated in the training activities in a conducive and enthusiastic manner. The participants had no difficulty in implementing the training
Peningkatan Soft Skill Siswa SMK PGRI Kediri Melalui Pelatihan Zahir Accounting Erna Puspita; Puji Astuti; Andy Kurniawan; Hestin Sri Widiawati; Linawati Linawati; Diah Nurdiwaty
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v3i3.453

Abstract

This activity aims to increase the knowledge and soft skills of SMK students regarding accounting software. Students are given knowledge, understanding, and training to update accounting software from the software MYOB to Zahir Accounting, which is more developed following changes in accounting science and the needs of the modern business world. The activity was carried out at SMK PGRI 3 Kediri City. The participants of the exercise were students of SMK class XII. Implementation of activities in the form of training. The method of implementing the conditioning is done through lectures, practicum, and question and answer. The action is divided into two sessions. In the first session, the material explained Zahir Accounting software. In the second session, the Zahir Accounting software practicum was held, where participants could practice the accounting cycle directly using Zahir Accounting software. The participants participated in the training activities in a conducive and enthusiastic manner. The participants had no difficulty in implementing the training
Pengaruh Sistem Informasi Akuntansi, Motivasi Kerja, Dan Pengendalian Internal Terhadap Kinerja Karyawan Pada KKP Christiantoro Di Masa Pemulihan Pasca COVID-19 Caniya Larensa Devrin; Puji Astuti; Andy Kurniawan
SINDA: Comprehensive Journal of Islamic Social Studies Vol 2 No 3 (2022): Volume 2, Number 3, Desember 2022
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/sinda.v2i3.608

Abstract

Pada masa sekarang ini, dampak COVID-19 yang mempengaruhi suatu perusahaan semakin marak terjadi. Bagi perusahaan besar maupun kecil COVID-19 merupakan penyebab perusahaan mengalami kerugian, sehingga banyak perusahaan besar maupun kecil mengalami kegagalan dalam mempertahankan usahanya. Tujuan dari penelitian ini yaitu untuk membuktikan apakah sistem informasi, motivasi kerja dan pengendalian internal berpengaruh terhadap kinerja karyawan. Penelitian ini menggunakan pendekatan kuantitatif dan teknik yang digunakan adalah statistik deskriptif. Populasi dan sampel yang digunakan dalam penelitian adalah seluruh karyawan pada KKP Christiantoro, Jl Sunan Geseng no 149, Kota Kediri yang berjumlah 65 responden dan di analisis menggunakan metode regresi linier berganda. Hasil penelitian ini yaitu Sistem Informasi Akuntansi secara parsial berpengaruh signifikan terhadap kinerja karyawan, Motivasi Kerja secara parsial berpengaruh signifikan terhadap Kinerja Karyawan, Pengendalian Internal secara parsial tidak berpengaruh signifikan terhadap Kinerja Karyawan, dan secara simultan ada pengaruh signifikan Sistem Informasi Akuntansi, Motivasi Kerja dan Pengendalian Internal terhadap Kinerja Karyawan.
Peningkatan Keterampilan Menyusun Laporan Keuangan Menggunakan Software Zahir Accounting Bagi Siswa SMK PGRI 2 Kertosono Andy Kurniawan; Amin Tohari; Sugeng Sugeng; Puji Astuti; Mar'atus Solikah; Erna Puspita; Evita Noviani; Fine Ferda Sella Putri
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2022): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v1i4.352

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan keterampilan Menyusun laporan keuangan bagi siswa kelas 3 jurusan akuntansi SMK PGRI 2 Kertosono dengan menggunakan software Zahir Accounting yang terus berkembang mengikuti perkembangan teknologi dan ilmu akuntansi. Metode pelaksanaan dilakukan melalui empat tahapan, yaitu tahap pertama adalah survey dan perizinan, tahap kedua instalasi software, tahap ketiga pelaksanaan, dan tahap keempat adalah evaluasi. Dari hasil evaluasi diketahui bahwa 90% peserta pelatihan dapat menyusun laporan keuangan menggunakan software Zahir Accounting dengan sangat baik, dan sisanya 10% dapat menyusun laporan keuangan menggunakan software Zahir Accounting dengan baik. Tanggapan dari peserta pelatihan adalah penggunaan Zahir Accounting lebih mudah jika dibandingkan dengan MYOB.
PENGARUH AKUNTABILITAS, TRANSPARANSI, KOMPETENSI APARATUR DESA DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN ALOKASI DANA DESA (ADD) PADA DESA ROWOMARTO KECAMATAN PATIANROWO KABUPATEN NGANJUK Adinda Putri Ambarwati; Linawati; Andy Kurniawan
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/29rza403

Abstract

Penelitian ini dilatarbelakangi oleh fenomena belum optimalnya pengelolaan Alokasi Dana Desa (ADD) di Desa Rowomarto, Kecamatan Patianrowo, Kabupaten Nganjuk. Permasalahan tersebut berkaitan dengan aspek akuntabilitas, transparansi, kompetensi aparatur desa, serta partisipasi masyarakat yang masih perlu ditingkatkan. Tujuan dari penelitian ini adalah untuk menguji pengaruh akuntabilitas, transparansi, kompetensi aparatur desa, dan partisipasi masyarakat terhadap pengelolaan ADD. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian kausal-komparatif. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada masyarakat dan perangkat desa yang terlibat dalam pengelolaan ADD. Sampel dalam penelitian ini diambil dengan menggunakan teknik purposive sampling. Data dianalisis dengan menggunakan regresi linier berganda untuk mengetahui pengaruh masing-masing variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa secara parsial transparansi, dan kompetensi aparatur desa berpengaruh signifikan terhadap pengelolaan ADD, sedangkan akuntabilitas, dan partisipasi masyarakat tidak berpengaruh signifikan. Secara simultan, keempat variabel tersebut berpengaruh signifikan terhadap pengelolaan ADD. Penelitian ini memberikan implikasi praktis bagi pemerintah desa untuk lebih meningkatkan tata kelola ADD melalui penerapan prinsip Good Govenance, khususnya dalam hal akuntabilitas, transparansi, dan peningkatan kompetensi aparatur desa.
Pengaruh EPS, ROA, BOPO terhadap Harga Saham Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2025 Erinta Adha Puspita; Sigit Puji Winarko; Andy Kurniawan
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 7 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i7.12332

Abstract

This research is motivated by the importance of financial performance information as a basis for consideration for investors in making investment decisions, as well as the ongoing discrepancies in the results of previous studies regarding the effect of financial ratios on stock prices. This study aims to analyze the effect of Earning Per Share (EPS), Return on Assets (ROA), and Operating Expenses to Operating Income (BOPO) on the stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2025 period. This study employs a quantitative approach with a causality method. The population consists of banking companies listed on the Indonesia Stock Exchange for the 2021–2025 period. The sample was determined using a purposive sampling technique, resulting in 17 companies with a total of 85 observations. The data used are secondary data obtained from the companies' annual financial reports and analyzed using multiple linear regression analysis with the assistance of the SPSS program. Prior to hypothesis testing, the data underwent classical assumption tests, which included normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that, partially, Earning Per Share (EPS) has no significant effect on stock prices, Return on Assets (ROA) has no significant effect on stock prices, while Operating Expenses to Operating Income (BOPO) has a significant effect on stock prices. Simultaneously, EPS, ROA, and BOPO significantly affect the stock prices of banking companies listed on the Indonesia Stock Exchange for the 2021–2025 period. The findings indicate that information regarding earnings per share and company operational efficiency are factors considered by investors in determining investment decisions, whereas the level of profitability measured by ROA has not been able to exert a significant influence on stock price movements during the research period. This research is expected to serve as a reference for investors, companies, and future researchers in understanding the factors influencing stock prices in the banking sector.
Pengaruh Green Accounting, CSR, dan FCF Terhadap Nilai Perusahaan dengan Moderasi Financial Slack F. Irfando Jovan Kantur; Sigit Puji Winarko; Andy Kurniawan
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.325

Abstract

Purpose: This study aims to analyze the effect of green accounting, corporate social responsibility, and free cash flow on firm value with financial slack as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the period 2022–2025. Method: This study uses a quantitative associative causal approach with secondary data from annual reports and sustainability reports. The sample consists of 18 companies selected using purposive sampling with 72 observations. Data analysis was conducted using panel data regression with the Random Effect Model through EViews 12. Finding: Green accounting has a negative and significant effect on firm value, corporate social responsibility has no significant effect, and free cash flow has a positive and significant effect on firm value. Financial slack fails to moderate all three relationships toward firm value. Novelty: This study offers novelty through the integration of green accounting, corporate social responsibility, and free cash flow as determinants of firm value with financial slack as moderator, a combination that has been rarely examined in previous literature, particularly in the mining sector. This study also addresses inconsistencies in prior research by incorporating legitimacy theory, stakeholder theory, and signaling theory within the context of Indonesian mining companies.
Pengaruh Literasi Keuangan, Pemanfaatan Fintech, Faktor Sosial Budaya, dan Faktor Ekonomi terhadap Keputusan Investasi UMKM di Kecamatan Grogol Kabupaten Kediri Desy Linawati; Faisol Faisol; Andy Kurniawan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.13623

Abstract

Keputusan investasi menjadi salah satu aspek penting dalam menunjang keberlangsungan dan perkembangan Usaha Mikro, Kecil, dan Menengah (UMKM). Meskipun demikian, pelaku UMKM di Kecamatan Grogol Kabupaten Kediri masih menghadapi berbagai kendala dalam menentukan keputusan investasi secara tepat. Kondisi tersebut diduga berkaitan dengan tingkat literasi keuangan, pemanfaatan fintech, faktor sosial budaya, dan kondisi ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, pemanfaatan fintech, faktor sosial budaya, dan faktor ekonomi terhadap keputusan investasi UMKM, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan metode simple random sampling dan melibatkan 103 pelaku UMKM sebagai sampel. Data penelitian berupa data primer yang dikumpulkan melalui kuesioner secara online dan offline. Selanjutnya, data dianalisis menggunakan metode Structural Equation Modeling Partial Least Squares (SEM-PLS) dengan bantuan aplikasi SmartPLS 3.0. Hasil analisis menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap keputusan investasi, dengan nilai t-statistic 4,222 dan p-value 0,000. Pemanfaatan fintech juga memberikan pengaruh positif dan signifikan, ditunjukkan oleh nilai t-statistic 2,518 dan p-value 0,012. Faktor sosial budaya berpengaruh positif dan signifikan dengan nilai t-statistic 2,635 dan p-value 0,008, sedangkan faktor ekonomi memiliki pengaruh positif dan signifikan dengan nilai t-statistic 3,212 dan p-value 0,001. Secara simultan, keempat variabel independen mampu menjelaskan 59,1% variasi keputusan investasi berdasarkan nilai Adjusted R-Square sebesar 0,591, sementara 40,9% dipengaruhi faktor lain di luar model. Dengan demikian, peningkatan literasi keuangan, pemanfaatan fintech secara optimal, dukungan sosial budaya, dan kondisi ekonomi yang mendukung dapat mendorong pelaku UMKM menghasilkan keputusan investasi yang lebih tepat dan produktif.
Pengaruh Good Corporate Governance, Profitabilitas, dan Leverage terhadap Nilai Perusahaan dengan Moderasi Ukuran Perusahaan Rekha Windi Anita; Mar’atus Solikah; Andy Kurniawan
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.4964

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG), profitability, and leverage on firm value, with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. This research employs a quantitative approach with a causal associative design. The data were obtained from annual reports and financial statements of manufacturing companies listed on the IDX and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that Good Corporate Governance, proxied by institutional ownership, profitability (Return on Assets/ROA), and leverage (Debt to Equity Ratio/DER), have no significant effect on firm value. In addition, firm size is also unable to moderate the relationship between Good Corporate Governance, profitability, and leverage and firm value. These findings indicate that variations in firm value in the manufacturing sector during the study period are more strongly influenced by other factors outside the research model. From a theoretical perspective, these results suggest that Agency Theory, Signaling Theory, and Trade-Off Theory have not been fully able to explain the dynamics of firm value in this research context. From a practical perspective, the findings emphasize that investment decision-making should not rely solely on key financial indicators, but also consider external factors such as industry conditions and market expectations.
Peran Standar Akuntansi, Sistem Informasi, Pengendalian Internal, dan Kompetensi SDM dalam Kualitas Laporan Keuangan Pemerintah Daerah RA. Jauza Hanun R.W.H; Hestin Sri Widiawati; Andy Kurniawan
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1011

Abstract

Penelitian ini bertujuan untuk menganalisis peran standar akuntansi keuangan, sistem informasi akuntansi, pengendalian internal, dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pada organisasi sektor publik. Penelitian dilakukan terhadap 49 pegawai yang terlibat dalam penyusunan laporan keuangan di Kabupaten Kediri. Metode analisis yang digunakan adalah regresi linier berganda dengan uji t untuk mengetahui signifikansi masing-masing variabel. Hasil penelitian menunjukkan bahwa hanya variabel kompetensi sumber daya manusia yang berpengaruh signifikan terhadap kualitas laporan keuangan, sedangkan standar akuntansi keuangan, sistem informasi akuntansi, dan pengendalian internal tidak menunjukkan pengaruh yang signifikan Implikasi penelitian ini menegaskan pentingnya peningkatan kompetensi sumber daya manusia melalui pelatihan teknis dan pemahaman mendalam terhadap praktik akuntansi publik agar kualitas laporan keuangan semakin andal dan transparan.   This study aims to analyze the role of financial accounting standards, accounting information systems, internal control, and human resource competence on the quality of financial statements in public sector organizations. The research was conducted on 49 employees involved in the preparation of financial statements in Kediri Regency. The analytical method used is multiple linear regression with a t-test to determine the significance of each variable. The results show that only the variable of human resource competence has a significant effect on the quality of financial statements, while financial accounting standards, accounting information systems, and internal control do not show significant effects. The implication of this study emphasizes the importance of improving human resource competence through technical training and a deep understanding of public accounting practices to enhance the reliability and transparency of financial statements.  
Co-Authors Adinda Putri Ambarwati Amin Tohari Badrus Zaman Caniya Larensa Devrin Desy Linawati Diah Nurdiwaty Elisabeth Helmina Gelu Erinta Adha Puspita Ester Noviolina Evita Noviani F. Irfando Jovan Kantur Faisol Faisol Fine Ferda Sella Putri Linawati Linawati Puji Astuti Puspita, Erna RA. Jauza Hanun R.W.H Rekha Windi Anita SIGIT PUJI WINARKO Solikah, Mar atus Sugeng Sugeng Tasya Della Puspita Widiawati, Hestin Sri