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All Journal Conference on Innovation and Application of Science and Technology (CIASTECH) JURNAL PENDIDIKAN TAMBUSAI Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Widyagama National Conference on Economics and Business (WNCEB) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public and Business Accounting Prosidia Widya Saintek Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) JAKBS Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI) Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah JEBD AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Journal of Management Research and Studies
Endah Puspitosarie
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation

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Analisis Keandalan Sistem Informasi Akuntansi Dalam Pengendalian Internal Kas di KSPPS BMT Maslahah Sidogiri Ahmad Daqiqi; Irfan Fatoni; Endah Puspitosarie; Indah Dewi Nurhayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the reliability of the Accounting Information System (AIS) in supporting the effectiveness of internal cash control at KSPPS BMT Maslahah Sidogiri. The research focuses on four key indicators of system reliability: data accuracy, system security, information consistency, and access control, as well as their relationship with internal cash control principles such as segregation of duties, transaction authorization, proper documentation, and regular reconciliation. A descriptive qualitative approach was employed, with data collected through in-depth interviews, direct observation, and document analysis. Informants included the finance manager, accounting staff, IT personnel, and teller—individuals directly involved in system operations and cash management. The findings indicate that the AIS implemented at BMT Maslahah supports most internal control principles, particularly in transaction authorization and documentation. However, weaknesses were found in information consistency and access control due to insufficient technical training and suboptimal task separation. Thus, the system can be considered reasonably reliable but still requires improvements in several control aspects. These findings are expected to serve as a basis for evaluating and enhancing the accountability and security of cash management within Islamic cooperatives.
Pengaruh Penerapan Internet of Things (IoT), Good Governence dan Standar Akuntansi Pemerintah terhadap Akuntabilitas Laporan Keuangan pada Pemerintah Kota Malang Tahun 2021-2023 Vebiola Puspa Asa Pujangga; Endah Puspitosarie; Dwi Anggarani; Indah Dewi Nurhayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to examine the influence of the implementation of the Internet of Things (IoT), principles of good governance, and the application of Government Accounting Standards (SAP) on the accountability of financial reporting in the Malang City Government during the period of 2021–2023. The research is grounded in the growing demand for more transparent, accountable, and efficient public financial management in the digital era. A quantitative approach was employed using survey methods targeting respondents directly involved in regional financial management. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables, IoT, good governance, and SAP have a significant impact on the accountability of financial reports, both simultaneously and partially. These findings highlight the critical role of technological innovation, sound governance practices, and adherence to accounting standards in building reliable and accountable financial reporting systems at the local government level. This study offers both theoretical and practical implications for the advancement of public financial policy through the integration of technology and good governance principles.
Penerapan Digitalisasi Pencatatan dan Pelaporan Keuangan untuk Meningkatkan Akuntabilitas (Studi Kasus pada KOGU Lawang) Raditya Maulana Hasjim; Indah Dewi Nurhayati; Endah Puspitosarie
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to analyze how digitizing financial recording and reporting systems can improve accountability, especially in the context of micro, small, and medium enterprises (MSMEs). The research was conducted at Kogu Lawang, a coffee shop that previously used manual recording methods in its financial management. The main issue faced was the lack of consistency and tracking of financial transactions, which hindered accurate and timely reporting. The method applied in this research was descriptive-qualitative, with data collection through interviews, direct observation, and documentation when the digital financial application named Akuntansiku was implemented. The selection of this application was based on its ability to meet the recording and reporting needs of SMEs, such as transaction recording, account classification, and the preparation of financial reports quickly. This application motivates entrepreneurs to be more careful in recording transactions directly, which were previously often delayed due to manual recording. Although they initially faced difficulties in adapting to the application and required internet access, this digital system is clearly more efficient and reliable than traditional methods. Overall, digitization in financial recording and reporting can be a strategic solution to improve transparency, tracking, and accountability in the MSME sector.
Mengungkap Praktik Akuntabilitas Dalam Pelaksanaan Upacara Pembangunan Rumah Adat “Take Koke” Pada Masyarakat Desa Ratulodong Kabupaten Flores Timur Emanuel Antonius Wuri Koten; Hasan, Khojanah; Puspitosarie, Endah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Take Koke activity is an activity of building a Traditional House which is part of a community tradition that generally requires accountability for every activity, especially in terms of financial management. This paper aims to understand how accountability is in community activities in Ratulodong Village, East Flores Regency. This study uses a qualitative approach with descriptive analysis. The results of the study indicate that the Take Koke activity committee has implemented the principle of accountability well, starting from the planning, implementation, to accountability stages. In planning activities, the committee holds a meeting to discuss the details of the implementation and the budget required. While at the implementation stage, the management records all income and expenses that occur in the Take Koke activity.
Analisis Efektivitas dan Efisiensi Pengelolaan Dana Desa Dalam Meningkatkan Kesejahteraan Masyarakat (Studi Kasus: Desa Dewa Djara Kabupaten Sumba Tengah Rambu Sedu Oyi; Sodik, Sodik; Endah Puspitosarie
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Village Fund management holds a strategic role in supporting rural development and improving community welfare; however, in many areas, including Dewa Djara Village, Central Sumba, its effectiveness and efficiency remain a challenge. This study aims to answer the main question of how far the Village Fund is managed effectively and efficiently and how it impacts community welfare. Using a descriptive qualitative design combined with financial ratio analysis, data were collected through documentation of the Village Budget (APBDes) and interviews with village officials and residents. The findings reveal that Village Fund management in Dewa Djara Village is still ineffective due to the low achievement of development goals, while its efficiency is considered pseudo as it mainly results from low budget absorption rather than actual savings. The main obstacles include delayed disbursement, limited human resource capacity, lack of transparency, and low community participation. These results highlight the need for accountable, transparent, and participatory financial governance to ensure the Village Fund truly contributes to community welfare. This research recommends strengthening the capacity of village officials, implementing stricter oversight mechanisms, and encouraging broader community involvement, while also providing a basis for future studies on more sustainable village financial management strategies.
Analisis Penerapan Basis Kas dan Akrual Terhadap Laporan Keuangan Pada Pemerintah Kota Malang Baity, Nurul; Bahri, Syamsul; Puspitosarie, Endah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the application of cash basis and accrual basis in the presentation of Malang City Government financial statements, identify sections of the report that still use cash basis and those that are accrual-based, and evaluate the suitability of financial statement preparation with accrual-based Government Accounting Standards (SAP). This study uses a descriptive qualitative method with a content analysis approach to the Malang City Government's 2023 Budget Realization Report (LRA). The results of the study show that the Malang City Government has implemented SAP in accordance with the provisions of PP No. 71 of 2010 and Permendagri No. 64 of 2013. The Budget Realization Report still uses a cash basis, while other reports such as the Balance Sheet, Operational Report, and Notes to the Financial Statements use an accrual basis. The preparation of financial statements has generally met the principles of accountability, transparency, and comparability, although the full implementation of accrual accounting still needs to be improved, especially in the recognition and disclosure of non-cash transactions. Thus, the Malang City Government has consistently implemented a cash-toward-accrual system as part of the implementation of accrual-based SAP in regional financial management.
Co-Authors Agustina, Lani Ahmad Daqiqi Ahmad Tahir, Marjani Alif Fidiyanti Mulyani Alodia Salsabila Putri Wijaya Ana Sopanah, Ana Apriliana, Larasati Azizati Arsita Putri Baity, Nurul Chauliah Fatma Putri Dinzanaqa Apsari, Friska Bella Dita Andhini Setiyowati Dwi Anggarani Emanuel Antonius Wuri Koten Fatkhurohman Fatkhurohman Gunarianto Gunarianto HS, M.Ali Indah Dewi Nurhayati Irawati, Sofya Irfan Fatoni Khojanah Hasan, Khojanah M. Sodik M.Sodik, M.Sodik Marjani Ahmad Tahir Maulidiyah, Triyanti Muhammad Sodik Muhammad Tulus Efendi Nirmala, Ni Made Fiera Lidya Nur, Mawar Maulana Nuraini, Rachma Yanvi Nurul Baity Pramesiatari, Regita Adhi Putra, Rangga Pahlevi Raditya Maulana Hasjim Rambu Sedu Oyi Sabilla, Mamira Alda Sari, Fitroh Sintha Febri Anggita Sekar Darma Revika Setioputri, Agustina Mega Sodik Sodik, Sodik Sodik, H. M. Sodik, M Sodik, M. Soedjono Soedjono Syamsul Bahri Tahir, Marjani Ahmad Vebiola Puspa Asa Pujangga Wahyudi, Untung Widiapsari, Yurike Dewi Wulandari, Novita Alja Widyiah Zainuddin Zainuddin