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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG eCo-Buss Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) CENDEKIA : Jurnal Ilmu Pengetahuan Jurnal Akuntansi dan Keuangan (JAK) eCo-Fin NEAR: Jurnal Pengabdian kepada Masyarakat Malcom: Indonesian Journal of Machine Learning and Computer Science Jurnal Manajemen, Akuntansi, Ekonomi Journal of Public Health Concerns IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Journal of Business Management and Economic Development
Hardini Ariningrum
Universitas Malahayati
Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Transportation Other

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Pelatihan Penyusunan Laporan Keuangan Sederhana Sebagai Peningkatan Sustainbility Bagi UMKM Tahu Tempe Desa Purwodadi Gading Rejo Pringsewu Ariningrum, Hardini; Mulyani, Mulyani; Dwiyanti, Dea Okta; Dianisa, Ika; Aliya, Sofiatun; Putri, Rismawati Shelia
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v4i2.2495

Abstract

Pelaku UMKM masih memiliki pemahaman yang minim tentang pentingnya pencatatan keuangan yang baik, pencatatan yang tidak rutin dan tidak terstruktur, keterbatasan sumber daya manusia, serta kurangnya kesadaran akan pentingnya laporan keuangan, yang berdampak pada pengambilan keputusan bisnis. Hal ini menyebabkan UMKM kesulitan mengelola keuangan secara efektif dan menghambat pengembangan usaha mereka dan menyulitkan akses ke pendanaan yang mengancam keberlanjutan usaha mereka. Pengabdian masyarakat ini bertujuan memberikan pelatihan penyusunan laporan keuangan sederhana bagi UMKM tahu-tempe di Desa Purwodadi, Gading Rejo, Pringsewu. Metode pelaksanaan meliputi diskusi, tanya jawab, dan pelatihan menyusun laporan. Pelatihan ini diharapkan dapat meningkatkan pemahaman pentingnya pelaporan keuangan serta keterampilan dalam menyusun laporan keuangan seperti arus kas, laba rugi, dan neraca. Hasil kegiatan menunjukkan bahwa peserta pelatihan mampu mengimplementasikan materi yang diberikan dengan baik, dengan peningkatan pemahaman signifikan terkait pengelolaan keuangan usaha. Sehingga pelatihan ini dapat berkontribusi terhadap keberlanjutan dan pertumbuhan usaha.
Peningkatan Teori Akuntansi Syariah Di Indonesia Hardini Ariningrum; Fatriola Yoda Sutrahti
IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah Vol. 1 No. 2 (2022): Volume 1 Nomor 2, Oktober 2022
Publisher : STAI Al-Mas'udiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.718 KB) | DOI: 10.69768/ji.v1i2.8

Abstract

Along with the development of Islamic banks in Indonesia, the Muslim community implements Islamic sharia in socio-economic life, more and more Islamic business institutions carry out their operational and business activities based on sharia principles. Transaction recording and financial reporting applied to Islamic business institutions which later developed into sharia accounting. The development of accounting as a branch of social science has experienced a very basic and meaningful shift in values, especially regarding the underlying theoretical framework that is guided by changes that occur in people's lives. Another philosophy of accounting is accounting follows the business. In this context, the development of accounting is a response and evaluation of business developments. The purpose of this study is to examine the development of Islamic accounting theory that already exists in Indonesia. The method used in this research is ex post facto analysis through urf as the main basis. This study finds that the ideal Islamic accounting theory consists of rules covering aspects of aqidah, amaliah law, and morals. The implication is that Islamic financial statements must have a number of material and non-material properties. Thus, sharia accounting theory is used to maintain Allah's sharia, both conceptually and practically.
PENGARUH DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DI BIDANG PERBENDAHARAAN: STUDI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) KABUPATEN PESAWARAN Hardini Ariningrum; Miftah Riska Maulana Cahyani; Sudewi
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17841

Abstract

Penelitian ini bertujuan untuk menguji pengaruh disiplin kerja terhadap kinerja karyawan di divisi bidang Perbendaharaan Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kabupaten Pesawaran. Sampel pada penelitian adalah karyawan BPKAD kabupaten Pringsewu yang telah memenuhi kriteria purposive sampling.. Analisis data yang digunakan dalam penelitian ini adalah menggunakan software SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan di Bidang Perbendaharaan BPKAD Kabupaten Pesawaran. Pembuat kebijakan yaitu bagian bendaharaan BPKAD Kabupaten Pesawaran menjadikan hasil penelitian ini sebagai tolak ukur dalam memaksimalkan kinerja karyawan. disiplin kerja hendaknya di evaluasi dan terus ditingkatkan agar memperoleh hasil yang optimal. Kata kunci : Disiplin Kerja, Kinerja Karyawan, Bidang Pembendaharaan BPKAD
Digital Currency Adoption and Its Impact on Monetary Policy Effectiveness in Emerging Markets: A Comparative Analysis Jatiningrum, Citrawati; Ariningrum, Hardini; Abadi, Satria; Marantika, Abshor
Journal of Business Management and Economic Development Том 3 № 03 (2025): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v3i03.1940

Abstract

This study examines the relationship between digital currency adoption and monetary policy effectiveness across emerging markets through a comprehensive comparative analysis of twelve countries over the period 2018-2024. Using panel data regression analysis and a mixed-methods approach, we investigate how the proliferation of digital currencies—including cryptocurrencies and central bank digital currencies (CBDCs)—affects traditional monetary policy transmission mechanisms. Our findings reveal significant heterogeneity in the impact of digital currency adoption on monetary policy effectiveness, with countries exhibiting varying degrees of policy transmission disruption. The results indicate that higher levels of digital currency adoption are associated with reduced effectiveness of conventional interest rate policies, particularly in countries with weaker institutional frameworks. However, nations implementing CBDCs demonstrate improved monetary policy transmission compared to those with predominantly decentralized cryptocurrency adoption. The study contributes to the emerging literature on digital finance and monetary policy by providing empirical evidence of the trade-offs between financial innovation and monetary policy autonomy in developing economies. These findings have significant implications for central banks in emerging markets as they navigate the digital transformation of their financial systems while maintaining monetary stability.
Pengujian Efektifitas Mekanisme Corporate Governance terhadap Kualitas Pengungkapan: Studi pada Perusahaan Terkonsentrasi di Indonesia Ariningrum, Hardini; Gumanti, Miswan; Kasmi, Kasmi; Afif, Muhammad Faris
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i1.46861

Abstract

This study aims to examine the Corporate Governance (CG) mechanism or corporate governance on the quality of disclosure on the characteristics of companies with highly concentrated ownership, with low investor protection.CG is proxied by several Corporate Governance mechanisms and disclosure quality as measured by the Disclosure Index. The sample of this study is a concentrated manufacturing company that has a majority shareholder. The analysis method uses the Multiple Regression Analysis (MRA) statistical test, with the results of the study proving that the Corporate Governance mechanism, namely the size of the board of directors, the size of the board of commissioners, independent commissioners, and institutional ownership are significant and positive on the quality of disclosure. However, evidence shows that ownership concentration has a negative effect on the quality of disclosure under highly concentrated ownership. This evidence suggests that the effectiveness of CG mechanisms needs to be part of regulations to protect investor rights and for standard setters and regulators to improve the quality of disclosure as an important way to reduce agency conflicts and increase accountability and transparency.
The Relationship between Hybrid Work Systems, Employee Well-Being, and Organizational Performance in the Service Sector in Indonesia Dewi, Anita Kusuma; Berlianti, Maulidia; Ariningrum, Hardini; Aini, Hasiatul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4113

Abstract

The adoption of hybrid work systems, combining remote and in-office work, has transformed organizational management in Indonesia’s service sector. While these systems offer flexibility and efficiency, their impact on employee well-being and organizational performance in developing countries remains underexplored. This study investigates how hybrid work systems affect employee well-being and their collective influence on organizational performance in service companies, with a focus on the mediating role of well-being. A quantitative approach was employed, collecting data through structured surveys from 80 employees in banking, insurance, and consulting sectors across Jakarta, Surabaya, and Bandung. Data analysis used Structural Equation Modeling based on Partial Least Squares, suitable for small to medium sample sizes. The findings reveal that hybrid work systems significantly enhance employee well-being by improving work-life balance, autonomy, and reducing commuting stress. Well-being partially mediates the positive effect of hybrid work on organizational performance, particularly in service quality, productivity, and employee retention. This research highlights the strategic importance of hybrid work in achieving sustainable performance in Indonesia’s service sector, emphasizing the need for policies that balance flexibility with robust social and technological support to optimize employee well-being and organizational outcomes.
Pengaruh Kinerja dan Kualitas Sistem Informasi Akuntansi serta Kemampuan Pengguna terhadap Kualitas Informasi Akuntansi (Studi pada Pengguna Accurate di Provinsi Lampung) Evi Mudrikah, Ritali; Ariningrum, Hardini; Haryanto, Ruli Eko; Mulyani, Mulyani
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 3 (2026): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i3.1767

Abstract

Sistem informasi akuntansi merupakan integrasi antara teknologi informasi dan proses akuntansi yang berfungsi untuk mengolah data keuangan sehingga menghasilkan informasi yang dibutuhkan oleh manajemen dalam pengambilan keputusan. Secara teoritis, kualitas informasi akuntansi dipengaruhi oleh kinerja sistem informasi akuntansi, kualitas sistem informasi akuntansi, serta kemampuan pengguna dalam mengoperasikan sistem tersebut. Penelitian ini dilakukan pada 16 usaha mikro di Provinsi Lampung dengan jumlah responden sebanyak 100 orang. Data penelitian dikumpulkan melalui penyebaran kuesioner. Metode analisis data yang digunakan adalah analisis statistik menggunakan SPSS, meliputi uji validitas, uji reliabilitas, dan analisis regresi. Hasil penelitian menunjukkan bahwa kinerja sistem informasi akuntansi dan kualitas sistem informasi akuntansi berpengaruh terhadap kualitas informasi akuntansi. Namun, kemampuan pengguna tidak berpengaruh terhadap kualitas informasi akuntansi maupun kualitas sistem informasi akuntansi. Selain itu, kinerja sistem informasi akuntansi berpengaruh terhadap kualitas sistem informasi akuntansi. Temuan ini menunjukkan bahwa pada usaha mikro, kualitas informasi akuntansi lebih ditentukan oleh sistem yang digunakan dibandingkan dengan kemampuan pengguna.
TRANSFORMASI DIGITAL DALAM PENGELOLAAN KEUANGAN: PENERAPAN SISTEM AKUNTANSI BERBASIS TEKNOLOGI INFORMASI PADA UMKM Ariningrum, Hardini; Lisa, Repa Anty Dwi; Kurniawati, Septi; Nadia, Silva
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 1 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i1.8260

Abstract

ABSTRACT Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting the national economy; however, many still encounter challenges related to inefficient and insufficiently transparent financial management practices. The acceleration of digital transformation has encouraged MSMEs to adopt information technology–based accounting systems as a means of improving the quality of financial reporting and ensuring business sustainability. Nevertheless, limitations in digital literacy, human resources, and access to technology have resulted in suboptimal utilization of digital accounting systems among MSMEs. This study aims to analyze the implementation of digital accounting information systems in MSMEs by examining the benefits gained as well as the challenges encountered during the adoption process. The research employs a systematic literature review of relevant scholarly journal articles, using a narrative synthesis approach to identify key patterns related to digital-based financial management in MSMEs. The findings indicate that the adoption of digital accounting systems contributes to greater efficiency in transaction recording, improved accuracy of financial statements, and enhanced financial transparency, which collectively support more effective business decision-making. However, implementation remains constrained by limited technological understanding, initial investment costs, and insufficient training. This study concludes that digital accounting systems hold significant potential for improving the quality of financial management in MSMEs, yet successful implementation requires continuous training, structured assistance, and more equitable access to technology. ABSTRAK Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam menopang perekonomian nasional, namun masih dihadapkan pada permasalahan pengelolaan keuangan yang belum efisien dan kurang transparan. Perkembangan transformasi digital mendorong UMKM untuk mengadopsi sistem akuntansi berbasis teknologi informasi sebagai upaya meningkatkan kualitas laporan keuangan dan keberlanjutan usaha. Kendati demikian, keterbatasan literasi digital, sumber daya manusia, serta akses teknologi menyebabkan pemanfaatan sistem akuntansi digital belum optimal di kalangan UMKM. Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi digital pada UMKM dengan menelaah manfaat yang dihasilkan serta hambatan yang dihadapi dalam proses implementasinya. Metode penelitian yang digunakan adalah tinjauan literatur sistematis terhadap artikel jurnal ilmiah yang relevan, dengan pendekatan sintesis naratif untuk mengidentifikasi pola temuan utama terkait pengelolaan keuangan UMKM berbasis digital. Hasil kajian menunjukkan bahwa penerapan sistem akuntansi digital berkontribusi terhadap peningkatan efisiensi pencatatan transaksi, akurasi laporan keuangan, serta transparansi informasi keuangan yang mendukung pengambilan keputusan usaha secara lebih tepat. Namun demikian, implementasi sistem tersebut masih menghadapi kendala berupa rendahnya pemahaman teknologi, biaya investasi awal, dan keterbatasan pelatihan. Penelitian ini menyimpulkan bahwa sistem akuntansi digital memiliki potensi signifikan dalam memperbaiki kualitas pengelolaan keuangan UMKM, tetapi keberhasilan penerapannya memerlukan dukungan pelatihan berkelanjutan, pendampingan, serta pemerataan akses teknologi.
ANALISIS FAKTOR KEADILAN PAJAK, SISTEM PERPAJAKAN DAN TEKNOLOGI INFORMASI PERPAJAKAN: STUDI PERSEPSI ETIKA ATAS TAX EVASION Hardini Ariningrum; Iing Lukman; Mulyani; Fitri Laelani Aryana
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.18854

Abstract

Tax evasion menjadi permasalahan yang menjadi perhatian serius bagi pemerintah dan otoritas pajak di Indonesia, karena mempengaruhi pendapatan negera. Penanganannya memerlukan integrasi antara reformasi kebijakan pajak, transparansi dan monitoring serta edukasi dan penegakan hukum melalui pendekatan komunikasi yang tepat sasaran, serta peningkatan kapasitas aparat pajak. Penelitian ini bertujuan untuk menganalisis beberapa faktor keadilan pajak, sistem perpajakan, teknologi dan informasi perpajakan terhadap pandangan etis mahasiswa akuntansi terhadap tax evasion. Studi ini menggunakan kuisioner untuk pengumpulan data melalui sampel 340 mahasiswa program studi akuntansi, yang telah menyelesaikan mata kuliah perpajakan. Metode analisis menggunakan metode SEM PLS. Hasil penelitian ini memberikan bukti bahwa Teknologi informasi perpajakan berpengaruh positif terhadap persepsi mahasiswa terhadap etika atas tax evasio, namun keadilan pajak dan sistem perpajakan tidak berpengaruh terhadap persepsi mahasiswa mengenai etika atas tax evasion. Hasil studi ini merekomendasikan untuk meningkatan kapasitas dan transparansi administrasi perpajakan, serta edukasi dan penegakan hukum yang lebih efektif untuk mengurangi pengelakan dan meningkatkan penerimaan pajak demi keberlanjutan fiskal negara. Kata Kunci : Tax Evasion, Keadilan Pajak, Sistem Perpajakan, Teknologi Informasi Perpajakan, Persepsi Mahasiswa
Pengaruh Upah Dan Lingkungan Kerja Terhadap Kinerja Karyawan Di PT Indokom Samudra Persada Novitania, Anggis; Ariningrum, Hardini; Alansori, Apip; Mulyadi, -
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 4 (2025): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i4.24962

Abstract

Employee performance is very important for the progress of a company. Wages and work environment are believed to be able to influence employee performance in achieving the set goals. The higher the wages and the good and pleasant work environment, the higher the employee's performance.This study aims to determine whether wages and work environment have a direct significant effect on employee performance. The population in this study were 30 employees at PT Indokom Samudra Persada. Data collected by questionnaire technique. The data analysis technique used is Multiple Linear Regression Analysis using the SPSS version 29 program.The results of this partial test indicate that wages have no significant effect, and work environment has a significant effect on employee performance. While the results of the simultaneous test show that wages and work environment have a significant effect on employee performance at PT Indokom Samudra Persada. 
Co-Authors - Mulyadi Abda Abda Abshor Marantika Acep Komara afif al ansori afif, muhammad faris Aini, Hasiatul Alansori, Apip Alfiana, Nanda Aliya, Sofiatun Apip Alansori Apip Alansori Chanita Sari Manulang Chatarina Umbul Wahyuni Citrawati Jatiningrum Desna Sari Putri Desyandri Desyandri Dewi, Anita Kusuma Diah Astika Winahyu Dian Eka Saputri Dianisa, Ika Didi Susianto Dwiyanti, Dea Okta Eka Junia Eka Sariningsih Fatriola Yoda Sutrahti Fitri Laelani Aryana Hafiratul Fitri Usfa Haryanto, Ruli Eko Iing Lukman Indah Lia Puspita Indah Lia Puspita Irma Nuryana Jayawarsa, A.A. Ketut Jhon Piranda Kasmi, Kasmi Khoidar Amirus Kurniawati, Septi Kusnadi Kusnadi Lisa, Repa Anty Dwi Manulang, Chanita Sari Maulidia Berlianti Miftah Riska Maulana Cahyani Miswan Gumanti Miswan Gumanti MULYANI Mulyani Mulyani Murni Indah Sari Nadia, Silva Novitania, Anggis Nurhalina Sari Putih Rahmawati Putri, Desna Sari Putri, Rismawati Shelia Rahyono Rahyono Restiono, Nanang Ritali Evi Mudrikah Satria Abadi Sudewi Tina Setia Wati Dewi Tri Wulan Mayasari Trisia Dira Yuniar Usfa, Hafiratul Fitri Winahyu, Diah Astika Yuniar, Trisia Dira