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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Balance Vocation Accounting Journal Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Wasana Nyata WASANA NYATA
DEWI SAPTANTINAH PUJI ASTUTI
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PENGARUH DUKUNGAN PEMILIK, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PELATIHAN DAN PENDIDIKAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Survei pada Usaha Kecil dan Menengah Kerajinan Logam Dusun Tumang Desa Cepogo) Arantio, Yosua Reno; Sarwono, Aris Eddy; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of owner support, personaltechnical skills, training and education programs on the performance ofaccounting information systems. This research was conducted at Small andMedium Enterprises (SMEs) of Metal Crafts in Tumang Hamlet, Cepogo Village.The type of data used is quantitative data. The data source used is primary data.The data collection technique used a questionnaire. The population used in thisstudy were 212 Metal Craft UKM in Tumang Hamlet, Cepogo Village. The sampleused in this study is 46 SMEs that have used SIA and from 46 SMEs tworespondents are taken, namely the owner and the finance and or administrationdepartment. The sampling technique was purposive sampling method. This studyshows that owner support, personal technical skills, training and educationprograms affect the performance of the accounting information system.
KAJIAN FINANCIAL DISTRESS PADA BANK SYARIAH DI INDONESIA Wardani, Hamukti Pramudya; Sarwono, Aris Eddy; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 3 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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

Abstract

The purpose of this study is to analyze the potential for financial distresswith the Altman Z-score Modification method in Islamic banks in Indonesia andanalyze the differences between Muamalat Bank and public banks that opensharia. The scope of this research is empirical study. The study population isIslamic banks in Indonesia. The sample was 11 years with a purposive samplingtechnique. Data collection methods use documentation and study of literature.Analycis data techniques using the Altman Z-Score modification. The resultsshowed that bankruptcy prediction with the Altman Z-Score Model modificationon Islamic banks in Indonesia that the majority of banks in healthy condition, in2011 and 2012 Bank Bukopin was predicted to go bankrupt, in 2014 Bank Jabarand Banten Syariah experienced potential bankruptcy then in gray area, BankSyariah Mandiri and Bank Panin Syariah experience potential bankruptcy. BankJabar and Banten Syariah in 2015 and 2017 are in the gray area and Bank PaninSyariah experiences potential bankruptcy while in 2018 it is in a gray area. Theresults showed that there were significant differences in financial distress andROA between Muamalat Bank and Other Sharia Commercial Banks.
PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Prastyo, Adam Maulana; Sarwono, Aris Eddy; Puji Astuti, Dewi Saptantinah
Balance Vocation Accounting Journal Vol 6, No 2 (2022): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v6i2.7278

Abstract

The purpose of this study is to determine the influence of diamond fraud elements consisting of pressure elements (which are proxied with financial stability, external pressure, and financial targets), oppoturnity elements (which are proxied by the nature of industry and ineffective monitoring), rationalization elements proxied by audit opinions, and capability elements proxied by changing directors to fraud fraud financial statements. This research uses a qualitative descriptive method with secondary data sources collected through literature studies. The results of this study show that the Fraud Diamond element can have an effect on detecting the occurrence of financial statement fraud. The higher the application of diamond fraud analysis, the less the risk of financial statement fraud fraud in the company. The application of diamond fraud analysis in internal control can anticipate fraud fraud in financial statements in the company. The better and higher the quality of diamond fraud analysis carried out in the company, the risk of fraud fraud in financial statements in the company can be minimized.
Peningkatan Literasi Digital Pelaku Usaha Mikro Kecil dan Menengah Melalui Pelatihan dan Pendampingan pada UMKM Home Industry di Desa Genengan Karanganyar Puji Astuti, Dewi Saptantinah; Mardayanti, Leni
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 2: Januari 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v7i2.4180

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi digital para pelaku industri rumah tangga dan Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Genengan, Kecamatan Jumantono, Kabupaten Karanganyar.   Era digitalisasi telah membawa perubahan di berbagai bidang. Saat ini pemanfaatan teknologi informasi menjadi sangat penting bagi pelaku usaha untuk meningkatkan efisiensi dan daya saing. Kegiatan tersebut meliputi sosialisasi mengenai pentingnya pengelolaan keuangan yang baik, pelatihan penggunaan aplikasi akuntansi sederhana, serta pendampingan penerapan teknologi digital. Hasil dari pengabdian ini menunjukkan adanya motivasi dari pelaku usaha untuk memahami penggunaan aplikasi untuk pengelolaan keuangan dan kemampuan pelaku usaha dalam mengelola keuangan secara digital, sehingga berdampak positif pada transparansi dan pengambilan keputusan bisnis. Diharapkan kegiatan ini dapat berkontribusi terhadap pertumbuhan ekonomi lokal dan meningkatkan kesadaran masyarakat akan pentingnya literasi digital.    
PENGARUH DUKUNGAN PEMILIK, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PELATIHAN DAN PENDIDIKAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Survei pada Usaha Kecil dan Menengah Kerajinan Logam Dusun Tumang Desa Cepogo) Arantio, Yosua Reno; Sarwono, Aris Eddy; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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

Abstract

This study aims to determine the effect of owner support, personaltechnical skills, training and education programs on the performance ofaccounting information systems. This research was conducted at Small andMedium Enterprises (SMEs) of Metal Crafts in Tumang Hamlet, Cepogo Village.The type of data used is quantitative data. The data source used is primary data.The data collection technique used a questionnaire. The population used in thisstudy were 212 Metal Craft UKM in Tumang Hamlet, Cepogo Village. The sampleused in this study is 46 SMEs that have used SIA and from 46 SMEs tworespondents are taken, namely the owner and the finance and or administrationdepartment. The sampling technique was purposive sampling method. This studyshows that owner support, personal technical skills, training and educationprograms affect the performance of the accounting information system.
KAJIAN FINANCIAL DISTRESS PADA BANK SYARIAH DI INDONESIA Wardani, Hamukti Pramudya; Sarwono, Aris Eddy; Puji Astuti, Dewi Saptantinah
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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

Abstract

The purpose of this study is to analyze the potential for financial distresswith the Altman Z-score Modification method in Islamic banks in Indonesia andanalyze the differences between Muamalat Bank and public banks that opensharia. The scope of this research is empirical study. The study population isIslamic banks in Indonesia. The sample was 11 years with a purposive samplingtechnique. Data collection methods use documentation and study of literature.Analycis data techniques using the Altman Z-Score modification. The resultsshowed that bankruptcy prediction with the Altman Z-Score Model modificationon Islamic banks in Indonesia that the majority of banks in healthy condition, in2011 and 2012 Bank Bukopin was predicted to go bankrupt, in 2014 Bank Jabarand Banten Syariah experienced potential bankruptcy then in gray area, BankSyariah Mandiri and Bank Panin Syariah experience potential bankruptcy. BankJabar and Banten Syariah in 2015 and 2017 are in the gray area and Bank PaninSyariah experiences potential bankruptcy while in 2018 it is in a gray area. Theresults showed that there were significant differences in financial distress andROA between Muamalat Bank and Other Sharia Commercial Banks.
Pengembangan Digiwisata Berbasis Potensi Lokal Menuju Kawasan Wisata Terintegrasi Desa Kerajinan Tembaga Cepogo, Boyolali Puji Astuti, Dewi Saptantinah; Sugiarto, Catur; Arifin, Zainal; Wibowo, Edi; Triyono, Kharis
WASANA NYATA Vol 9, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v9i2.2080

Abstract

Program pengabdian masyarakat ini bertujuan untuk mengembangkan potensi wisata kerajinan tembaga di Desa Cepogo melalui pendekatan digitalisasi usaha dan inovasi lingkungan. Desa Cepogo memiliki potensi besar di bidang ekonomi kreatif, namun menghadapi tantangan dalam hal literasi digital, promosi daring, dan pengelolaan limbah wisata. Kegiatan dilaksanakan melalui empat tahap: sosialisasi, pelatihan teknologi, pendampingan lapangan, dan evaluasi. Hasil kegiatan menunjukkan peningkatan literasi keuangan mitra hingga 85%, adopsi sistem akuntansi digital oleh 75% pengrajin, peningkatan omzet 30%, dan kenaikan kunjungan wisata sebesar 25%. Program ini menghasilkan sistem reservasi digital, unit maggot edukatif, serta publikasi promosi wisata digital yang berkelanjutan. Integrasi antara teknologi dan kearifan lokal memperkuat Desa Cepogo sebagai model digiwisata berbasis budaya dan lingkungan berkelanjutan.
Pengembangan Digiwisata Berbasis Potensi Lokal Menuju Kawasan Wisata Terintegrasi Desa Kerajinan Tembaga Cepogo, Boyolali Puji Astuti, Dewi Saptantinah; Sugiarto, Catur; Arifin, Zainal; Wibowo, Edi; Triyono, Kharis
WASANA NYATA Vol 9, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v9i2.2080

Abstract

Program pengabdian masyarakat ini bertujuan untuk mengembangkan potensi wisata kerajinan tembaga di Desa Cepogo melalui pendekatan digitalisasi usaha dan inovasi lingkungan. Desa Cepogo memiliki potensi besar di bidang ekonomi kreatif, namun menghadapi tantangan dalam hal literasi digital, promosi daring, dan pengelolaan limbah wisata. Kegiatan dilaksanakan melalui empat tahap: sosialisasi, pelatihan teknologi, pendampingan lapangan, dan evaluasi. Hasil kegiatan menunjukkan peningkatan literasi keuangan mitra hingga 85%, adopsi sistem akuntansi digital oleh 75% pengrajin, peningkatan omzet 30%, dan kenaikan kunjungan wisata sebesar 25%. Program ini menghasilkan sistem reservasi digital, unit maggot edukatif, serta publikasi promosi wisata digital yang berkelanjutan. Integrasi antara teknologi dan kearifan lokal memperkuat Desa Cepogo sebagai model digiwisata berbasis budaya dan lingkungan berkelanjutan.
Co-Authors Ana, Liya Wahyu Anggrahini, Fitria Arantio, Yosua Reno Aris Eddy Sarwono DJOKO KRISTIANTO Edi Wibowo Fadjar Harimurti Kharis Triyono Mardayanti, Leni Marettha, Anggun Meilida, Priola Novita Sari Prastyo, Adam Maulana Rispantyo Rispantyo, Rispantyo Sugiarto, Catur Titik Haryani Wardani, Hamukti Pramudya Wulandari Wulandari Zainal Arifin