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All Journal Jurnal Akuntansi Indonesia Jati: Jurnal Akuntansi Terapan Indonesia JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Sebatik Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Abdimas Mandiri SOLUSI Jurnal Ekuilnomi DEDIKASI PKM Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Indonesian Accounting Literacy Journal Mount Hope Global Economic Journal JAS (Jurnal Akuntansi Syariah)
Eliza Noviriani
Politeknik Negeri Sambas
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Studi Literatur Industrialisasi dalam Perekonomian Indonesia Eliza Noviriani; Lailatul Mukaromah; EeZurmansyah; Munandar
Jurnal Ekuilnomi Vol. 5 No. 1 (2023): Ekuilnomi Vol 5(1) Mei 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/5jk1cw14

Abstract

Sektor industri memegang peranan penting dalam perekonomian suatu negara. Industri berperan sebagai “dewa penyelamat” atas peningkatan penduduk usia produktif yang membutuhkan lapangan pekerjaan. Stimulus tersebut menjadi angin segar bagi perekonomian. Secara tidak langsung peningkatan angkatan kerja akan mendorong tercapai nya target pendapatan nasional. Terlebih di era perdagangan bebas saat ini, pendapatan nasional adalah economic branding untuk menarik minat investor dalam dan luar negeri. Dibalik peranan penting nya, pada praktik nya sektor industri di Indonesia baik industri skala besar maupun mikro kecil dan menengah mengalami dari berbagai macam tantangan
NAIK KELAS DENGAN DIGITALISASI: PENYUSUNAN LAPORAN KEUANGAN UMKM MENGGUNAKAN APLIKASI “SI APIK” Eliza Noviriani; Lailatul Mukaromah; Sri Mulyati
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 1 (2024): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i1.19584

Abstract

Abstrak: Salah satu bidang UMKM yang menarik minat di Kabuputen Sambas adalah UMKM sektor kuliner sebagaimana ditandai dengan catatan pelaku usaha terbanyak dari keseluruhan sektor UMKM. Namun, penyusunan laporan keuangan masih menjadi permasalahan besar bagi UMKM karena pencatatan aktivitas bisnis masih dilakukan secara sederhana, terdapat UMKM yang belum melakukan pencatatan transaksi, belum ada pemisahan antara transaksi bisnis dan pribadi, minim nya evaluasi oleh UMKM atas kinerja usaha nya serta ketiadaan implementasi digitalisasi dalam penyusunan laporan keuangan bisnis. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pengetahuan dan keterampilan penyusunan laporan keuangan secara digital. Pelatihan dilaksanakan dengan metode Community Based Participatory Research (CBPR) melalui 3 (tiga) tahap yaitu pendekatan diskusi, teoritis dan praktikum. Evaluasi capaian keberhasilan pelatihan dengan kuesioner memperoleh hasil perubahan signifikan pengetahuan peserta yaitu dari 26,67% menjadi 93,33% dibandingkan sebelum mengikuti pelatihan. Oleh sebab itu, pelatihan secara intens dan berkala sangat diperlukan untuk menunjang kualitas Usaha Mikro, Kecil & Menengah di Kabupaten Sambas.Abstract: One of the MSME sectors that is attracting interest in Sambas Regency is the MSME culinary sector as indicated by the record of the largest number of business actors in the entire MSME sector. However, preparing financial reports is still a big problem for MSMEs because the recording of business activities is still carried out simply, there are MSMEs that have not recorded transactions, there is no separation between business and personal transactions, there is minimal evaluation by MSMEs of their business performance and there is no implementation of digitalization. in preparing business financial reports. This Community Service Activity (PKM) aims to increase knowledge and skills in preparing digital financial reports. The training was carried out using the Community Based Participatory Research (CBPR) method through 3 (three) stages, namely discussion, theoretical and practical approaches. Evaluation of the success of the training using a questionnaire resulted in a significant change in participants' knowledge, namely from 26.67% to 93.33% compared to before attending the training. Therefore, intense and regular training is very necessary to support the quality of Micro, Small & Medium Enterprises in Sambas Regency.
UMKM Sebagai Pilar Penting Perekonomian Indonesia: Kajian Pada UMKM Roti Bakar Desa Pendawan Noviriani, Eliza; Prayokta, Septiyola
Mount Hope Economic Global Journal Vol. 1 No. 3 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v1i3.165

Abstract

This study was conducted with the aim of knowing and analyzing the management functions of Bread Bake UMKM in Pendawan Village, namely discussing planning (planning) carried out by UMKM for their business, organizing (organizing) in the division of tasks for their operational activities, actuating (driving) that keeps the business afloat. To be able to compete and control (supervision) the preparation of financial reports in accordance with SAK EMKM using the Si Apik application. The results of the study show (1) planning is still a plan for the long term, business owners still do not have a plan in the short and medium term, (2) organizing in the division of tasks has been implemented, even though in a while if there is work which cannot be done by one of the workers can be replaced, (3) the actuating as the business owner has tried to make new innovations so that the business being run can survive and compete, (4) (controlling) in this case the preparation of financial reports is still not done applied by business owners to their businesses so that researchers also help make the preparation of financial reports using the Si Apik application in accordance with the SAK EMKM.
Menyibak Penerapan PSAP 07 Aset Bersejarah terhadap Penyajian Laporan Keuangan: (Studi pada Museum Daerah Kabupaten Sambas) Mukaromah, Lailatul; Noviriani, Eliza; Zurmansyah, EE; Munandar
Indonesian Accounting Literacy Journal Vol. 4 No. 2 (2024): Indonesian Accounting Literacy Journal (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i2.5760

Abstract

This research aims to understand and study how the accounting treatment in the financial reporting of assets against historical assets in the Regional Museum of Sambas Regency in accordance with PSAP Number 07 of 2010. Researchers chose the Sambas Regency regional museum also experienced obstacles in the process of recording, valuation and presentation in the financial statements. The research method uses qualitative where the researcher observes the object to get natural or not made up data. The results obtained that the process of recording, valuing and presenting historical assets at the Sambas Regency Regional museum is in accordance with PSAP 07 of 2010. However, there are still some historical assets in the museum that have not been accommodated and have not been reported at the Regional Finance Agency of Sambas Regency.
Edukasi Keuangan dan Perpajakan Melalui Pelatihan Keuangan dan Pelaporan SPT bagi UMKM Kabupaten Sambas ela, Lailatul Mukaromah; Eliza Noviriani; EE zurmansyah
Jurnal Abdimas Mandiri Vol. 8 No. 3
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v8i3.4672

Abstract

Kondisi yang terjadi saat ini yang dialami oleh para pelaku UMKM khususnya di Kabupaten Sambas adalah Pelaku UMKM di sambas telah melaksanakan pencatatan sederhana untuk aktivitas bisnisnya. Namun terdapat beberapa hambatan terkait dengan pencatatan yaitu pelaporan akuntansi masih dilakukan secara manual, sederhana dan belum mengikuti kaidah SAK EMKM sehingga menyebabkan ketidak patuhan wajib pajak UMKM untuk melakukan self assessment pajak pada kegiatan usahanya, sebagian besar UMKM telah memiliki NPWP dan menjalankan usahanya, akan tetapi masih menemui permasalahan terkait cara perhitungan dan pembayaran pajak yang serba digital sehingga pelaku usaha menjadi enggan melaporkan pajak. Tim PkM selaku mitra merasa perlu melakukan edukasi dan pelatihan guna mengoptimalkan pemahaman pengelolaan keuangan dan pelaporan SPT khusus nya bagi pelaku UMKM di Kabupaten Sambas. Harapanya setelah melaksanakan pelatihan, para pelaku UMKM mampu mengoptimalkan baik pemahaman maupun keterampilan pengelolaan keuangan dengan SIAPIK dan pelaporan perpajakan UMKM. Tim PkM selaku mitra merasa perlu melakukan edukasi dan training guna meningkatkan pemahaman pengelolaan keuangan dan pelaporan SPT khusus nya bagi pelaku UMKM di Kabupaten Sambas. Dalam hal rencana pelaksanaan, para pelaku UMKM akan diberikan pelatihan dalam bentuk teori dan praktik penyusunan laporan keuangan  menggunakan aplikasi SIAPIK. Selanjutnya, pelaku UMKM akan memperoleh pengetahuan mengenai informasi dan mekanisme pelaporan SPT tahunan bagi UMKM yang akan disampaikan oleh Kantor Pelayanan Pajak (KPP) Pratama Singkawang. Harapanya setelah melaksanakan pelatihan, para pelaku UMKM mampu meningkatkan baik pengetahuan maupun keterampilan pengelolaan keuangan dengan SIAPIK dan pelaporan perpajakan UMKM.
Eksplorasi Kelayakan Bisnis Desa Wisata Jawai Laut Melalui Rancangan Website “Pantau Wisata”: Apakah Layak? Noviriani, Eliza; Narti Prihartini; Delyanet
Indonesian Accounting Literacy Journal Vol. 5 No. 1 (2024): Indonesian Accounting Literacy Journal (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i1.6348

Abstract

The objective of this study is to explore the business feasibility of the Jawai Laut tourism village as a follow-up to the design of the tourism village business feasibility website. The urgency of website development as a means of strategic analysis of the financial aspects of the tourism village will be a good choice, because it is expected to make it easier for stakeholders to make decisions in efforts to develop the tourism village. Website development and exploration of business feasibility must be part of virtual tourism and the creative economy to support technological readiness in the future. The findings of this study are based on financial ratio indicators, the majority of calculation results indicate that investment in the Jawai Laut Tourism Village is feasible.
Gender equality: a perspective of accounting academia in rural area Noviriani, Eliza; Zurmansyah, Ee
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2442

Abstract

Purpose – The study aims to answer the question, "How does the gender equality portrait of accounting academics in rural areas?". Method – This research, using gender transcendental phenomenology, encompasses four phases of convergence, namely epoche, reduction of phenomena, imaginative variation, and synthesis between meaning and essence. The primary source of research data, in the form of statements and gestures, was obtained through observation and in-depth interviews. Interviews were conducted with 8 female accountants in academia informants who work and study. Findings – The research showed that gender equality has not realized its specificity for female accountants in academia in the accounting education environment at rural colleges. The "voice" of female accountant academia is divided into two sections: women who feel gender equality and women who experience gender discrimination in the organizational environment. Implications – The theoretical implication of this research is to add to the study of gender equality in the accounting environment, especially for accounting educators and students in rural areas. The practical implications of this research are that the environment should be more sensitive so that this phenomenon does not become more cultural and restrict the movement of glass glasses to work.
Klinik Pajak Sebagai Wadah Konsultasi Perpajakan di Politeknik Negeri Sambas Roshani, Roshani; Noviriani, Eliza; Mukaromah, Lailatul
DEDIKASI PKM Vol. 6 No. 2 (2025): DEDIKASI PKM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v6i2.48667

Abstract

Kabupaten Sambas merupakan salah satu daerah di Kalimantan Barat yang berdekatan dengan perbatasan Indonesia dan Malaysia. Hadirnya Klinik Pajak untuk menjawab masalah terkait banyaknya masyarakat sambas belum memahami arti dari wajib pajak, proses yang sulit atau sulit untuk dimengerti, dan tidak ramah akan digital sehingga Klinik Pajak bertujuan untuk membantu masyarakat dalam melakukan konsultasi perpajakan, penyusunan perpajakan dan pelaporan perpajakan, guna untuk meningkatkan kesadaran masyarakat dalam perpajakan. Metode kualitatif lapangan digunakan dalam pelaksanaan Klinik Pajak diawali dengan memperkenalkan Klinik Pajak pada masyarakat dengan menyebar brosur dan promosi di media sosial. Pada saat ini terdapat beberapa kelompok masyarakat yang memanfaatkan jasa relawan pajak seperti pegawai dan dosen Politeknik Negeri Sambas yang berjumlah 20 orang sebagai pengguna jasa pelaporan perpajakan dan sebanyak 3 (tiga) orang yang melakukan konsultasi perpajakan. Berkaitan dengan kondisi di atas sangat potensial untuk dikembangkannya konsultasi perpajakan dalam bentuk Klinik Pajak di Politeknik Negeri Sambas.. Keunggulan produk yang dihasilkan Klinik Pajak adalah penyedia jasa pelayanan perpajakan dengan didukung sarana prasarana yang lengkap sehingga terjadi peningkatan pada kualitas pelayanan. Produk yang dihasilkan Klinik Pajak yaitu, Konsultasi Perpajakan, Penyusunan Perpajakan, dan Pelaporan Perpajakan. Secara online calon konsumen dapat menghubungi media komunikasi online dan Instagram yang telah tersedia, sedangkan secara offline Klinik Pajak telah tersedia di Gedung Terpadu 2 Politeknik Negeri Sambas.
DETERMINAN MINAT MAHASISWA AKUNTANSI DALAM MENGGUNAKAN MOBILE BANKING (STUDI KASUS DI POLITEKNIK NEGERI SAMBAS) Tri Wahyuni; Eliza Noviriani; Roshani, Roshani
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8266

Abstract

This study aims to analyze the influence of security, convenience, and benefits on the interest in using mobile banking, as well as the role of convenience as a moderating variable in students of the Corporate Financial Accounting Study Program at the Sambas State Polytechnic. The research method used is quantitative with a causal associative approach. Data were collected through an online questionnaire distributed to 190 respondents, and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique with SmartPLS software version 4. The results of the study indicate that benefits have a positive and significant influence on the interest in using mobile banking, while security and convenience do not have a significant effect. In addition, convenience does not act as a significant moderating variable in the relationship between security, convenience, and benefits on interest. The conclusion of this study is that generation Z, especially accounting students, prioritize functional aspects such as speed and efficiency in using mobile banking, while aspects of security, convenience, and convenience are considered standard features that should be there. Keywords: Security, Ease Of Use, Convenience, Benefits, Interest, Mobile Banking
PENGARUH KUALITAS LAYANAN MOBILE BANKING TERHADAP LOYALITAS NASABAH DENGAN MENGELOLA KEUANGAN PRIBADI SEBAGAI VARIABEL MODERATING Della Amelina; Eliza Noviriani; Roshani, Roshani
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8267

Abstract

This study aims to analyze the effect of service quality and ability to manage personal finances on customer loyalty of Bank Kalbar Mobile application users. The research method used is quantitative descriptive with a survey approach. Sampling was carried out using a purposive sampling technique to 97 respondents, which were obtained using the Slovin formula. Data processing was carried out using SmartPLS 4 through the Structural Equation Modeling (SEM) approach. The results of the study indicate that service quality has a positive and significant effect on customer loyalty, as well as the ability to manage personal finances. However, the variable of managing personal finances is not able to moderate the relationship between service quality and customer loyalty. Simultaneously, service quality and managing personal finances are able to explain the effect on customer loyalty by 71.8%. This finding emphasizes the importance of improving services and financial education to strengthen customer loyalty. Keywords: Service Quality, Customer Loyalty, Managing Personal Finances, Mobile Banking
Co-Authors Aldo Anniza Dwi Febrianty Azmiranti, Azmiranti Della Amelina Delyanet Ee Zurmansyah EeZurmansyah Eko Febri Lusiono Lailatul Mukaramah Lailatul Mukaromah Mukaromah, Lailatul Munandar Munandar Munandar Narti Prihartini, Narti Prayokta, Septiyola Rana Nabila Ulya Roshani Roshani Roshani Roshani, Roshani Soraya Soraya Sri Mulyati Tri Wahyuni U Ari Alrizwan Unti Ludigdo Zaki Baridwan Zulham Al Farizi Zurmansyah, Ee