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All Journal Proceeding SENDI_U Indonesian Journal of Sustainability Accounting and Management Jati: Jurnal Akuntansi Terapan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS SENTIA 2015 FINANCIAL : JURNAL AKUNTANSI Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Polinema Kepada Masyarakat International Journal of Community Service Jurnal PkM (Pengabdian kepada Masyarakat) Kontigensi: Jurnal Ilmiah Manajemen Journal of Applied Business, Taxation and Economics Reseach AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Business Analytics (IJBA) ABNA : Journal of Islamic Early Childhood Education Journal of Economics, Accounting, Tax and Management Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Indonesian Journal of Sustainability Accounting and Management PROSIDING SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT (SNPPM) UNIVERSITAS MUHAMMADIYAH METRO Barista : Jurnal Kajian Bahasa dan Pariwisata Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Bisnis dan Humaniora
Andi Kusuma Indrawan
Politeknik Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Public Health Social Sciences Other

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Peningkatan Pengetahuan Perangkat Desa Dalam Menggunakan Sistem Informasi Manajemen Administrasi Kependudukan Desa Wringinsongo (SIM-RIwinK) Amerieska, Siti; Kusuma, Andi; Sukya, Fadelis; Wakhidah, Rokhimatul; Nikmah, Farika
Darmabakti : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6 No 01 (2025): Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Lembaga Peneliian dan Pengabdian Masyarakat (LPPM) Universitas Islam Madura (UIM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/darmabakti.2025.6.01.70-77

Abstract

Desa Wringinsongo, Kecamatan Tumpang, memiliki potensi ekonomi yang tinggiberupa sumber daya alam dan juga telah melakukan pengelolaan desa dengansangat baik. Kondisi ini memungkinkan terjadinya transformasi Wringinsongomenjadi Smart Village yang dapat lebih meningkatkan fungsi dan pelayanan desa.Tujuan kegiatan pengabdian ini membantu meningkatakan pengetahuanperangkat desa dan pengoptimalan penggunaan aplikasi Smart Village(SIMRIwinK). Dengan memperhatikan aspek manajemen dan aspek produksikegiatan pengabdian masyarakat ini dilakukan dengan cara memberikanpengetahuan berupa ceramah dan praktik langsung penggunaan SIMRIwinKterhadap sepuluh orang perangkat desa dan perwakilan masyarakat desa. Hasilkegiatan pengabdian diperoleh bahwa kegiatan pengabdian masyarakatmemberikan manfaat terbesar yakni 84% pada aspek manajemen aplikaisSIMRIwinK memberikan kemudahan, dan peningkatan pengetahuan perangkatdesa menggunakan SIMRIwinK sebesar 82%. Serta dampak kegiatan pengabdianini perangkat desa sangat terbantu semakin meningkatnya penggunaan aplikasiSIMRIwinK sebesar 67%.
Desain Sistem Informasi Akuntansi Sebagai Upaya Peningkatan Kualitas Pencatatan Keuangan pada UMKM Pabrik Permen Lolipop Barokah Faradila, Vahma; Indrawan, Andi Kusuma; Nurfitriasih, Dyah Metha
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 4 No 2 (2025): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v4i2.1352

Abstract

The study aimed to design and implement an Accounting Information System (AIS) for the MSME "Pabrik Permen Lolipop Barokah" and to analyze its financial performance based on the financial statements generated by the system. The AIS was developed in accordance with the operational needs of the business and the applicable standard, namely the Financial Accounting Standards for Micro, Small, and Medium-sized Entities (SAK EMKM - Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah). This study was an applied case study with a qualitative descriptive approach. Data were collected from both primary and secondary sources through observation, interviews, and documentation. The system was developed using Microsoft Excel, enhanced with macro features to support process automation. The results of the study showed that the designed AIS successfully supported the systematic recording of sales, purchases, inventory management, and the preparation of key financial statements. The system was found to be both effective and user-friendly, particularly for users with limited accounting knowledge. Furthermore, the results of financial ratio analysis revealed that the MSME’s financial performance was in the fairly good category, especially in terms of liquidity and profitability. Overall, the implementation of the system contributed not only to improving financial recording practices but also to supporting better decision-making for small businesses.
Pendampingan Data Penjualan Berbasis Database Terdistribusi pada UMKM Retail Amerieska, Siti; I, Andi Kusuma; Jarnuzi, Ahmad; Suwarni, Endah; Sukya, Fadelis; Wakhidah, Rokhimatul
Sehati Abdimas Vol 7 No 1 (2024): Prosiding Sehati Abdimas 2024
Publisher : PPPM POLTESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47767/sehati_abdimas.v7i1.908

Abstract

Sistem penjualan berbasis web menjadi salah satu ikon penentu keberhasilan transaksi bisnis diera digital saat ini. Penggunaan sistem penjualan ini meningkatkan efisiensi dan efektifitas dalam melakukan transaksi online. Dari segi efisiensi penggunaan sistem menghemat berbagai sumberdaya dan berdampak pada peningkatan produktifitas dari satu entitas bisnis. Sementara dari sisi efektifitas penggunaan sistem penjualan secara online dapat menjangkau pelanggan secara lebih luas dengan waktu akses yang tak terbatas. Dapat disimpulkan bahwa entitas bisnis yang aktifitasnya berhubungan dengan penjualan harus menggunakan sistem berbasis teknologi digital jikalau ingin tetap bertahan di era kompetitif dewasa ini. Kegiatan PKM ini memberikan pendampingan pada UMKM Retail untuk dapat meningkatkan penjualannya. Sistem penjualan berbasis web menjadi salah satu ikon penentu keberhasilan transaksi bisnis di era digital saat ini. Masalah yang dihadapi antara lain: Masih belum maksimalnya penggunaan sistem penjualan berbasis database, sehingga kendala yang sering dihadapi mitra kurang efisiensi dan efektifitas dalam melakukan transaksi online.. Agar sistem penjualan benar–benar dapat menjawab kebutuhan para penggunanya, maka desain dan implementasi sistem harus menjadi perhatian pemiliknya, luaran yang akan dihasilkan berupa pendampingan literasi database dengan tujuan agar proses lalu lintas dan penyimpanan data dapat dijaga agar berlangsung secara aman dengan waktu akses seminim mungkin.
ANALISIS HUBUNGAN FUNDAMENTAL DENGAN RISIKO SISTEMATIS DAN DIVIDENT PAY OUT RATIO PADA PERUSAHAAN YANG TERGABUNG DI JAKARTA ISLAMIC INDEX (JII) Muhammad Muwidha; Mahmudatul Himmah; Andi Kusuma Indrawan
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 1 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i1.3673

Abstract

rity returns and risks related to investors' investment activities. The total population of 30 companies based on purposive technique with continuous listing criteria, profit and dividend payments resulted in a total sample of 15 companies. The results of the study explain that the risk of the beta company group is the company has a risk that is sensitive to the business environment. Meanwhile, dividend payments are around 45% of profit. This shows that the rate of return is quite promising. ROE in the range of 23%-27%, CR ranging from 123-221 times, DR ranging from 41%-48%, DOL ranging from 0.8% - 8.1% and for AG ranging from 7.8% - 13.84%. Both sets of variables show a close relationship with a canonical correlation value of 66.003%. This finding explains that for investment in shares of Islamic companies, the level of stock risk has a close relationship with ROE and AG. So that it will be taken into consideration in making investment decisions.
Efektivitas Sistem Informasi Akuntansi Pertanggungjawaban Dana Badan Adhoc Menggunakan Aplikasi SITAB KPU Amelia Safa Salsabila; Andi Kusuma Indrawan; Rosy Aprieza Puspita Zandra
Jurnal Akuntansi Bisnis dan Humaniora Vol. 12 No. 2 (2025): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v12i2.8328

Abstract

Penelitian ini dilakukan sebagai evaluasi terhadap penerapan Aplikasi SITAB KPU oleh Komisi Pemilihan Umum sebagai perwujudan pelaporan pertanggungjawaban dana Adhoc yang tepat waktu dan terhindar dari kesalahan. Teknik pengumpulan data yang digunakan adalah wawancara, kuesioner, dan dokumentasi terhadap staf keuangan badan Adhoc wilayah kecamatan di Kabupaten Tulungagung. Penelitian ini membandingkan efektivitas sistem informasi akuntansi sebelum dan sesudah penerapan aplikasi SITAB KPU berdasarkan indikator keamanan data, waktu, relevansi, variasi laporan, dan akurasi. Penelitian ini turut serta menjelaskan tingkat efektivitas penerapan aplikasi SITAB KPU dalam melaporkan pertanggungjawaban dana Adhoc berdasarkan hasil analisis naratif wawancara dan analisis kepuasan pengguna menggunakan metode Technology Acceptance Model. Hasil penelitian menunjukkan peningkatan efektivitas sistem informasi akuntansi untuk seluruh indikator serta penerapan aplikasi SITAB KPU tergolong sangat efektif bagi penggunanya.
Implementation of Pre-Order via Request Item Sales Using Carefully Designed Pre-Sales Steps to Enhance E-Commerce Effectiveness: an Indonesian SME Case Study Jaswadi; Andi Kusuma Indrawan; Retnaning Ayu Dyah Sawitri
International Journal Of Community Service Vol. 3 No. 4 (2023): November 2023 ( Indonesia - Republik Demokratik Timor Leste - Malaysia - USA -
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i4.232

Abstract

Fashion products, which currently dominate the online market in Indonesia as products that are frequently purchased, are in fact not yet facilitated by an e-commerce system that is capable of serving pre-order sales of fashion products at the buyer's request. Therefore, most of the ineffective activities occur in the pre-sales stage because it can lead to long interactions with customers to get the requested information, and sales quotations cannot be processed immediately. Therefore, the purpose of this study is to analyze the quality of e-commerce that was developed specifically to serve these sales through real implementation for Sakinah_id SMEs and buyers who actually want to order product requests. Based on assessments from buyers and MSME employees, the e-commerce used can cut time faster in the pre-sales stage, and delivery of sales quotations can be done immediately to buyers. The durability of shorter service and processing times is felt, especially when the number of orders coming in is large. So that it can help reduce the burden on the employee concerned through the implementation of this e-commerce.
Smart HPP: Design of a Web-Based COGS Calculator for the Manufacturing Industry for MSMEs Indrawan, Andi Kusuma; Arisudhana, Aditya; Akbar, Dharmawan Iqbal; Sukya, Fadelis; Amerieska , Siti; Binti Abu Bakar, Siti Anis Nadia
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 1: March 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i1.30708

Abstract

This study aims to develop a COGS (Cost of Goods Sold) calculation website for MSMEs in the manufacturing sector (Smart-HPP) to enable them to make more accurate business decisions. The COGS calculation model on this (Smart-HPP) uses full costing and variable costing. This research was conducted because MSMEs still have difficulty calculating the appropriate COGS. The website was created to facilitate user access. This (Smart-HPP) will later be accessible to Indonesian manufacturing MSMEs. This study uses the results of 2 MSME interviews to understand the problems and needs of MSMEs. Two manufacturing sector MSMEs are the subjects of this research. This study employs a research and development (R&D) approach based on the ADDIE model. The results of this study indicate that the application can run according to the needs of MSMEs. This (Smart-HPP) can be used to determine COGS and make simple decisions because it contains information on product cost allocation.
Strengthening Construction, Asset Management, and Revitalization of Social Infrastructure at TPST 3R Gadingkulon Indra Lukmana Putra; Annisa Fatimah; Moch. Khamim; Novi Nugrahani; Nindia Rizky Ismawa; Andi Kusuma Indrawan; Nugraha Wijayanto
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2026): AUGUST 2026
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v6i2.866

Abstract

Community-based waste management systems in developing economies often suffer from fragmented asset governance, reactive maintenance, and underutilized social infrastructure, limiting operational efficiency and sustainability. This study addresses these inefficiencies through a community service intervention at TPST 3R Gading Kulon, Malang City, integrating construction asset management with social infrastructure revitalization. The program adopts a socio-technical systems perspective, repositioning infrastructure as both a functional asset and a platform for community empowerment. The intervention included infrastructure reconfiguration, systematic asset inventory, standardized maintenance protocols, and accountable financial-asset recording systems. Results show significant improvements in infrastructure functionality, asset traceability, and governance quality, while reactivated educational spaces, meeting areas, and waste bank facilities strengthened community participation. The study proposes a scalable, integrative model linking technical asset governance with socio-economic outcomes, supporting SDG 9, SDG 11, and Indonesia's RPJMN 2025–2029.
Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Aang Afandi, Aang Afandi, Aang Amelia Safa Salsabila Amerieska , Siti Annisa Fatimah Apit Miharso Arisudhana, Aditya Binti Abu Bakar, Siti Anis Nadia Dharmawan Iqbal Akbar Dyah Metha Nurfitriasih Eki Andhika Ratnawardhani Elvyra Handayani Soedarso Endah Suwarni Erlin Melani Fadelis Sukya Fadelis Sukya Fadelis Sukya, Fadelis Falakh, Logi Ahmad Faradila, Vahma Galuh Kartiko INDRA LUKMANA PUTRA Indra Lukmana Putra Jarnuzi, Ahmad Jarnuzi, Ahmad Jaswadi Jaswadi Kartika D.S. Susilowati Khasan Ubaidillah Kurnia Ekasari Kusmintarti, Anik Mahmudatul Himmah Moch. Khamim Muhammad Muwidha Muhammad Muwidha Nikmah, Farika Nindia Rizky Ismawa Novi Nugrahani Nugraha Wijayanto NUR CHOLIFAH Nurafni Eltivia Nurfitriasih, Dyah Metha Padma Adriana Pratama, Bagas Brian Rachmat, Basuki Retnaning Ayu Dyah Sawitri Retnaning Ayu Dyah Sawitri Riezky Amalia Riska Maulani Ahmi Riwajanti, Nur Indah Rokhimatul Wakhidah Rosy Aprieza Puspita Zandra Siti Amerieska Wijayanti, Rika Yunia Afiatin