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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 Jurnal Cendekia Ilmiah Journal of Management Research and Studies Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
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 Public Health Social Sciences Transportation

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Analysis of the Effectiveness of Using Accounting Information Systems in Financial Management through the Technology Acceptance Model Approach (Case Study at BKAD UPK, Pringgarata District, Central Lombok Regency) Irawati, Sofya; Sodik, M; Puspitosarie, Endah; Hasan, Khojanah
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 6 No. 1 (2025): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v6i1.929

Abstract

This study analyzes the effectiveness of using an Accounting Information System in financial management at BKAD UPK Kecamatan Pringgarata Kabupaten Lombok Tengah using the Technology Acceptance Model (TAM) approach. A descriptive qualitative approach is applied to gain a deeper understanding of users' perceptions of the system. Data were collected through observation, questionnaires, interviews, and documentation. The analysis examines Perceived Usefulness, Perceived Ease of Use, Attitude Toward Using, and Behavioral Intention to Use in relation to the use of the Accounting Information System. The results indicate that although the system is easy to use, its usefulness remains low due to limitations in recording all transactions and presenting complete, accurate, and real-time integrated financial information. This affects users' overall attitude and intention toward the system, which tend to be negative, indicating that the current system is still ineffective for financial management. Therefore, this study emphasizes the need for a more modern, integrated, and real-time system to enhance financial management effectiveness at BKAD UPK Pringgarata District, Central Lombok Regency
Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan Nur, Mawar Maulana; Sopanah, Ana; Puspitosarie, Endah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.05

Abstract

The purpose of this study is to test and analyze how the influence of accounting understanding, accounting information systems, and internal control systems on the quality of financial statements. This study used a quantitative approach with a causal type of research. The population in this study is the entire Regional Apparatus Work Unit (SKPD) within the Pasuruan City Government. The sample in this study used Financial Administration Officials (PPK) at the Pasuruan City Regional Government SKPD totaling 32 respondents from 32 SKPD using multiple linear regression analysis techniques and processed using the help of the IBM SPSS Statistics 25 computer application program. The output of this study is that the internal control system has a significant influence on the quality of financial statements, while partially the understanding of accounting and accounting information systems does not have a significant influence on the quality of financial statements. And simultaneously understanding accounting, accounting information systems, and internal control systems affect the quality of financial statements.
Pengaruh Likuiditas, Solvabilitas, Aktivitas terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening (Studi Kasus pada Perusahaan Subsektor Rokok yang Terdaftar di BEI Periode 2016-2022) Apriliana, Larasati; Sodik, M.; Puspitosarie, Endah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/wzeccj30

Abstract

Indonesia is one of the countries that has the largest source of income from excise taxes on tobacco products, especially those produced from cigarettes. To maintain the cigarette industry to develop further, one way is to go public, which allows investors to invest capital to help the company grow and increase its profitability. The aim of this research is to determine the influence of liquidity, solvency and activity on company value with profitability as the mediator. The research method used is quantitative with an SEM approach. Data collection techniques use secondary data. The data instrument used is Structural Equation Model Analysis (SEM) and hypothesis testing using Smart PLS software. The results obtained in this research mean that liquidity and solvency have no effect on company value and profitability, activity has an effect on company value and profitability. However, profitability itself cannot mediate between the independent variable and the dependent variable in this research.
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

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

Abstract

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.
Accountability of Donation Receipts in Child Social Welfare Institutions: Akuntabilitas Penerimaan Donasi Di Lembaga Kesejahteraan Sosial Anak (LKSA) Robbani Singosari Malang Dewi, Arum Kusuma; Bahri, Syamsul; Puspitosarie, Endah
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 2 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i2.520

Abstract

Donation-based non-profit organizations require a robust accountability system to maintain public trust and maintain the institution's sustainability. The Child Welfare Institution (LKSA) relies heavily on public donations to fund childcare, education, and development programs. Following the COVID-19 pandemic, the uncertainty of government assistance has increased reliance on individual donors, making accountability for donation receipts and management even more crucial. This study aims to analyze the implementation of accountability for donation receipts and management at LKSA Robbani Singosari, Malang Regency. The study used a qualitative descriptive approach, collecting data through in-depth interviews, observations, and documentation studies of financial records and activity reports. The results indicate that LKSA Robbani has implemented routine recording of donation receipts, e-receipt issuance, internal financial documentation, and publication of activity reports through social media. However, limitations remain in the preparation of structured and standardized periodic financial reports. Strengthening the reporting system and improving transparency mechanisms are recommended to increase donor trust and the institution's sustainability. This study contributes to the development of accountability practices in donation-based social institutions.
Akuntansi untuk Aset Tetap Bersejarah pada Museum Pusaka Keraton Kesepuhan Kota Cirebon Berdasarkan PSAP Nomor 7 Tahun 2010 Mustikawaty, Octaviani; Puspitosarie, Endah; Dewi, Indah
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5579

Abstract

Akuntansi aset bersejarah terdiri dari pengakuan, penilaian penyajian dan pengungkapan yang diterapkan dalam pelaporan aset bersejarah pada Museum Pusaka Keraton Kesepuhan Cirebon dan untuk mengetahui akuntansi yang di lakukan terhadap aset bersejarah di Museum Pusaka Keraton Kesepuhan Cirebon yang ditinjau berdasarkan PSAP No. 07 Tahun 2010. Penelitian ini menggunakan metode pendekatan kualitatif deskriptif dengan diperolehan data hasil observasi, wawancara pihak pengelola museum dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa akuntansi untuk aset bersejarah di Museum Pusaka Keraton Kesepuhan Kota Cirebon pada pengakuan dan penilaian mengenai aset tetap bersejarah sesuai dengan PSAP No 7 tahun 2010. Pengungkapan dan penyajian untuk aset bersejarah pada Museum Pusaka Keraton Kesepuhan Kota Cirebon belum sesuai dengan PSAP No.7 tahun 2010 dikarenakan pengungkapan dan penyajian aset bersejarah pada museum tidak diungkapkan dan disajikan dalam CaLK. Hal tersebut menunjukan perlakuan akuntansi untuk aset bersejarah Museum Pusaka Keraton Kesepuhan Cirebon belum sepenuhnya menerapkan PSAP No 7 tahun 2010.
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 Dewi, Arum Kusuma Dewi, Indah 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 Mustikawaty, Octaviani 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