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All Journal PIKSEL : Penelitian Ilmu Komputer Sistem Embedded and Logic Jurnal Riset Mahasiswa Akuntansi (JRMA) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Media Mahardhika JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Revenue : Jurnal Ilmiah Akuntansi EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Transekonomika : Akuntansi, Bisnis dan Keuangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Income: Innovation Of Economics And Management Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE JEMABITEK JEPENDIMAS Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
Fitri Komariyah
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Mahardhika Surabaya, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Peran FinTech dalam Meningkatkan Inklusi Keuangan di Era Ekonomi Digital Fitri Komariyah; Annisah
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 4 (2025): MAY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i4.204

Abstract

Transformasi digital dalam sektor keuangan telah mendorong pertumbuhan pesat financial technology (FinTech) sebagai katalisator inklusi keuangan, terutama di negara berkembang. FinTech memungkinkan perluasan akses terhadap layanan keuangan formal melalui teknologi digital seperti mobile banking, peer-to-peer lending, dan digital wallet, yang secara signifikan mengurangi hambatan geografis dan biaya transaksi (Ozili, 2018). Menurut World Bank (2022), adopsi layanan FinTech berkontribusi terhadap peningkatan kepemilikan akun keuangan, terutama di kalangan populasi unbanked dan underserved. Namun demikian, inklusi keuangan yang didorong oleh FinTech tidak lepas dari tantangan regulasi, keamanan data, dan literasi digital, yang jika tidak ditangani secara sistemik, dapat menciptakan ketimpangan baru dalam akses keuangan digital (Gomber et al., 2017). Penelitian ini bertujuan untuk menganalisis peran FinTech dalam memperluas inklusi keuangan di era ekonomi digital Indonesia dengan menggunakan pendekatan deskriptif-kualitatif dan analisis literatur global. Hasil kajian menunjukkan bahwa penguatan kolaborasi antara pelaku FinTech, regulator, dan sektor pendidikan menjadi kunci dalam menciptakan ekosistem keuangan digital yang inklusif dan berkelanjutan
Crypto Asset dan Regulasi Pajak: Tinjauan Hukum Keuangan Digital Fitri Komariyah; Hendra
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 4 (2025): MAY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i4.205

Abstract

Aset kripto telah berkembang menjadi instrumen keuangan digital yang signifikan dalam arsitektur keuangan global, menimbulkan tantangan hukum dan fiskal bagi banyak negara, termasuk Indonesia. Ketidakpastian regulasi dan kompleksitas karakteristik teknologi blockchain mendorong perlunya kerangka hukum yang adaptif dan responsif terhadap dinamika ekonomi digital. OECD (2020) menekankan pentingnya transparansi pajak atas aset digital lintas negara guna mencegah penghindaran dan pengelakan pajak. Di sisi lain, Zetzsche, Buckley, dan Arner (2020) menggarisbawahi bahwa kegagalan dalam merumuskan regulasi yang tepat dapat menciptakan celah hukum dan risiko sistemik bagi stabilitas fiskal. Penelitian ini bertujuan untuk meninjau aspek hukum perpajakan atas aset kripto dari perspektif hukum keuangan digital, dengan menggunakan pendekatan yuridis normatif dan analisis komparatif. Hasil analisis menunjukkan bahwa meskipun Indonesia telah mengatur pajak atas transaksi aset kripto, ketidakterpaduan antar lembaga dan ketertinggalan regulasi teknologi menjadi kendala dalam pelaksanaannya. Oleh karena itu, dibutuhkan reformulasi kebijakan yang selaras dengan prinsip good governance dan standar internasional.
TRANSFORMASI AKUNTABILITAS PUBLIK DI ERA DIGITAL: ANALISIS KUALITATIF ATAS IMPLEMENTASI SISTEM INFORMASI PEMERINTAHAN BERBASIS ELEKTRONIK (SPBE) DALAM PENGELOLAAN KEUANGAN DAERAH KABUPATEN SIDOARJO Fitri Komariyah; Amin Sadiqin; Hendra Dwi Prasetyo
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 5 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i5.4834

Abstract

This study aims to analyze the implementation of the Electronic-Based Government System (SPBE) in regional financial management in Sidoarjo Regency and its implications for the transformation of public accountability in the digital era. The research employed a qualitative method with a descriptive approach. Data were collected through interviews, observation, and documentation, then analyzed using an interactive analysis technique consisting of data reduction, data display, and conclusion drawing. The findings indicate that the implementation of SPBE has encouraged changes in regional financial governance to become more systematic, well-documented, and data-based. SPBE contributes to improved process traceability, data consistency, monitoring efficiency, and the preparation of financial reports. However, the implementation has not been fully optimal due to several constraints, including limited human resource competence, suboptimal inter-system integration, a bureaucratic work culture still adapting to digital systems, and technical operational obstacles. This study concludes that SPBE plays an important role in promoting the transformation of public accountability, although the resulting accountability remains more dominant in internal administrative dimensions than in participatory public accountability. Therefore, stronger system integration, improved government personnel capacity, and broader public access to information are necessary.
An Analysis of Cash Basis Accounting in Consignment Reseller Operations on Marketplace Platforms: A Case Study of Zaril Company: ANALISIS PENCATATAN KEUANGAN CASH BASIS PADA KEGIATAN RESELLER SISTEM KONSINYASI DI MARKETPLACE: STUDI KASUS PADA ZARIL COMPANY Akbar Maulana; Fitri Komariyah
Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Vol. 4 No. 2 (2026): November 2026 ( ON PROGRESS)
Publisher : Green Engineering Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55043/ekonomipedia.v4i2.653

Abstract

Abstract. This study aims to analyze cash-basis financial recording practices in reseller businesses that operate under a consignment system on marketplace platforms, focusing on a case study of Zaril Company. A qualitative approach with a case study method was employed. Data were collected through interviews, observations, and documentation involving resellers engaged in marketplace sales activities. Data analysis was conducted descriptively by comparing the existing recording practices with accounting theories related to cash-basis accounting and consignment transactions. The findings indicate that resellers have implemented cash-basis accounting by recognizing revenue when payment is received. However, the records remain simple and are not yet capable of providing accurate financial information. Resellers only record sales transactions without clearly distinguishing revenue, expenses, and profit. Furthermore, in the context of consignment transactions, revenue recognition has not fully complied with accounting principles, which require revenue to be recognized based on the margin or commission earned. These findings highlight the need to improve financial recording practices and accounting understanding to produce more relevant and reliable financial information.   Abstrak. Penelitian ini bertujuan menganalisis pencatatan keuangan berbasis cash basis pada praktik reseller yang menggunakan sistem konsinyasi di marketplace dengan studi kasus pada Zaril Company. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi terhadap reseller yang melakukan aktivitas penjualan melalui marketplace. Analisis data dilakukan secara deskriptif dengan membandingkan praktik pencatatan yang diterapkan dengan teori akuntansi mengenai cash basis dan konsinyasi. Hasil penelitian menunjukkan bahwa reseller telah menerapkan pencatatan cash basis dengan mengakui pendapatan saat pembayaran diterima. Namun, pencatatan yang dilakukan masih sederhana dan belum mampu menyajikan informasi keuangan secara akurat. Reseller hanya mencatat transaksi penjualan tanpa memisahkan pendapatan, biaya, dan keuntungan secara jelas. Selain itu, dalam sistem konsinyasi, pengakuan pendapatan belum sepenuhnya sesuai dengan prinsip akuntansi yang mengharuskan pendapatan diakui berdasarkan margin atau komisi yang diperoleh. Temuan ini menunjukkan perlunya peningkatan pemahaman dan pengelolaan pencatatan keuangan agar informasi yang dihasilkan lebih relevan dan andal
ANALYSIS OF THE EFFECT OF IMPLEMENTING A DIGITAL TECHNOLOGY-BASED ACCOUNTING SYSTEM ON THE FINANCIAL PERFORMANCE OF MSME’S IN INDONESIA Fitri Komariyah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.805

Abstract

The primary objective of this study is to examine the impact of introducing a digital technology-driven accounting system on the financial outcomes of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. In today's digital age, integrating technology into accounting systems plays a crucial role in enhancing the efficiency and transparency of financial reporting in MSMEs. The research employs a quantitative approach, utilizing a survey method to gather data from 150 MSMEs operating across various industries. Through the analysis of data using multiple linear regression, the study aims to assess the correlation between the implementation of a digital accounting system and financial performance, as measured by metrics such as profitability, cost effectiveness, and liquidity. The findings of this study reveal a positive and significant impact of incorporating a digital technology-based accounting system on the financial performance of MSMEs. The results suggest that MSMEs that embrace accounting technology demonstrate superior financial performance in comparison to those that adhere to traditional approaches. Consequently, this research imparts practical implications for MSME operators, encouraging them to actively adopt digital technology as a means to enhance financial performance and gain a competitive edge in the market.
THE INFLUENCE OF PRICE AND SERVICE QUALITY ON COBACO COFFE CUSTOMER SATISFACTION Fitri Komariyah
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 3 (2024): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i3.1141

Abstract

Indonesia, known for its vast coffee production, has seen a steady rise in coffee enthusiasts within its borders. From 2016 to 2021, the demand for coffee has surged alongside the country's growing population. Among the bustling coffee scene in Jakarta, Cobaco Coffee stands as a prominent coffee shop. With over two decades of establishment, Cobaco Coffee faces competition, particularly in the ready-to-drink sector. The key to their success lies in providing the right balance of price and quality service that caters to the needs of their customers, ensuring a seamless business operation. To gather insights, this study employed primary data collection through questionnaires. Surprisingly, the findings revealed that neither price nor service quality had any significant impact on customer satisfaction. This suggests that other factors may play a more crucial role in determining customer contentment. In order to stay ahead of the competition and continue to thrive in the ever-growing coffee market in Indonesia, Cobaco Coffee may need to adapt their strategies and offerings to better meet the evolving needs and preferences of their customers. This could involve expanding their menu, enhancing their customer experience, or implementing new marketing tactics to attract and retain customers.
Analisis Pengaruh Jumlah Simpanan, Jumlah Pinjaman, dan Volume Usaha Terhadap SHU Pada Kopkar W-VUB Lucky Rinandar Dwi Aulia; Fitri Komariyah; Agus Subandoro
Jurnal Riset Mahasiswa Akuntansi Vol. 14 No. 1 (2026): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 14 NOMOR 1 TAHUN 2026
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v14i1.14006

Abstract

Penelitian ini meneliti bagaimana simpanan anggota, pinjaman anggota, dan volume usaha memengaruhi Sisa Hasil Usaha (SHU) di Koperasi Karyawan Warga Varia Usaha Beton (Kopkar W-VUB). Penelitian ini menggunakan pendekatan kuantitatif asosiatif untuk mengkaji hubungan antarvariabel berdasarkan data laporan keuangan tahun 2020–2024 yang dipilih melalui purposive sampling. Data yang digunakan merupakan data sekunder yang diperoleh dari dokumentasi arsip terkait. Variabel independen meliputi simpanan anggota, pinjaman anggota, dan volume usaha, sedangkan SHU sebagai variabel dependen. Analisis dilakukan menggunakan regresi linier berganda dengan bantuan SPSS, yang diawali dengan uji asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi). Pengujian hipotesis dilakukan melalui uji t, uji F, serta koefisien determinasi (R²). Analisis dilakukan menggunakan regresi linear berganda serta uji parsial dan simultan. Hasil penelitian mengungkap bahwa simpanan dan pinjaman anggota tidak memberikan pengaruh signifikan terhadap SHU, sementara volume usaha terbukti positif dan signifikan. Namun, ketiga variabel secara bersama-sama tidak menunjukkan pengaruh signifikan, menandakan bahwa peningkatan SHU lebih banyak dipengaruhi oleh efektivitas kegiatan usaha koperasi.
"Analysis of Financial Manager Behavior Towards Report Fraud in the AI Era" Fitri Komariyah
Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 2 (2025): PEBRUARY 2025
Publisher : PT. Putra Jawa Mulya ( Putra Jawa Publisher )

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

Abstract

This research aims to analyze the behavior of financial managers in facing opportunities and pressure to commit financial report fraud in the era of artificial intelligence (AI). With increasingly sophisticated technology, accounting practices and financial supervision have undergone significant transformation, but on the other hand it has also opened up new opportunities for manipulative actions. This study uses a quantitative approach through a survey of 120 financial managers in various industrial sectors in Indonesia, and is supported by in-depth interviews to enrich the data. The research results show that psychological factors such as rationalization, organizational pressure, and opportunities detected through the use of AI greatly influence the tendency for fraudulent reports to occur. In addition, technological adaptability and ethical awareness are proven to be strong moderating factors in reducing the risk of fraudulent behavior. These findings provide an important contribution to the development of internal control systems and ethics training strategies in the digital era.
Analisis Mekanisme Pengawasan Internal Dalam Meningkatkan Standar Laporan Keuangan Pada PT. Surveyor Indonesia Cabang Surabaya Hernita Simanullang; Fitri Komariyah
JURNAL BISNIS DAN AKUNTANSI UNSURYA Vol. 11 No. 1 (2026): JURNAL DAN BISNIS AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v11i1.2085

Abstract

Studi ini bertujuan untuk mengevaluasi implementasi sistem pengendalian internal dalam peningkatan mutu laporan keuangan di PT Surveyor Indonesia. Sistem pengendalian internal memainkan peran krusial dalam memastikan keandalan laporan keuangan, efisiensi operasional, serta kepatuhan pada peraturan yang berlaku. Penelitian ini dilaksanakan untuk memahami bagaimana penerapan sistem pengendalian internal, kesesuaian penyajian laporan keuangan berdasarkan PSAK No. 1, serta tantangan yang dihadapi perusahaan dalam proses pelaksanaannya. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan memanfaatkan data primer dan sekunder. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi selama periode magang berlangsung. Hasil penelitian mengindikasikan bahwa sistem pengendalian internal di PT Surveyor Indonesia telah diterapkan dengan baik melalui Satuan Pengawas Intern (SPI), pemisahan tugas, otorisasi transaksi, pengawasan pencatatan keuangan, serta penerapan manajemen risiko, dan Unit Pengendalian Gratifikasi (UPG). Penerapan tersebut bertujuan untuk mengurangi risiko kesalahan operasional dan tindakan penipuan.
Co-Authors Afriana, Erika Floretta Agus Subandoro Akbar Maulana Ali Farhan Ali Farhan Alif Andriansya, Muhammad Amin Sadiqin Annisah Annisah Argyawati, Harum Arinanda, Rizka Maulidia Arvita, Rizki Buyung Cahya Perdana Delya, Fenysa Diah Ayu Sanggarwati Dwi Prasetyo, Hendra Erika Floretta Afriana Giri Pamungkas Hania Lailatul Rahmalia Hayati, Cucu Hendra Hendra HENDRA DWI PRASETYO Hendra Dwi Prasetyo Hernita Simanullang Ima Wahyu Dewi Saputri Ima Wahyu Dewi Saputri Iman Supriadi Ivtachul Ma’rifah Kristanto, Bayu Satrio Lucky Rinandar Dwi Aulia Mela Endriani Muthi Dwika Ningrum Ningrum, Muthi Dwika Perdana, Buyung Cahya Prawitasari, Putri Putri, Maharani Rizki Arvita Vira Yunita, Anggita Yoga Pratama, Aditya Yuliastanti, Rika