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All Journal Jurnal Akuntansi Indonesia Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Edunomika (JIE) Jurnal Abdimas Bina Bangsa Batara Wisnu : Indonesian Journal of Community Services JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Rusdiana Permanasari
Universitas Semarang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PELATIHAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA PADA UMKM: UPAYA DALAM MENGHINDARI KERUGIAN PADA PENGELOLAAN USAHA Ani Setyowati; Scorina Dwiantari; Rusdiana Permanasari
Batara Wisnu : Indonesian Journal of Community Services Vol. 2 No. 1 (2022): Batara Wisnu | Januari - April 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.653 KB) | DOI: 10.53363/bw.v2i1.56

Abstract

Financial statements are tools that present entity information in terms of assets, liabilities, and equity. With the financial statements, the financial condition of a business can be reflected. Financial reports can be used as a tool to evaluate as well as a tool in determining the capabilities of business actors in carrying out the operations of a business. Not only that, with the existence of financial reports, projections of future business operations can be better planned. However, for Micro, Small and Medium Enterprises or MSMEs, not all business actors are able and understand the importance of financial reports for the sustainability of these Micro, Small and Medium Enterprises or MSMEs. In reality, there are still many MSMEs who do not understand the importance of financial reports for the sustainability of a business or business. The results of this activity provide assistance and training for MSMEs to compile a financial report in a simple form in accordance with SAK EMKM which is regulated by the IAI Council.
Indonesia Teknologi Digital dalam Sistem Informasi Akuntansi: Studi Fenomeologi pada Organisasi Jasa Ketenagalistrikan di Jawa Tengah Ani Setyowati Setyowati; Rusdiana Permanasari; Alfa Vivianita
Jurnal Akuntansi Indonesia Vol 11, No 2 (2022): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.11.2.133-145

Abstract

Abstrak Sistem informasi akuntansi sebagai sarana dalam membantu organisasi dalam mengidentifikasi sumber daya, mengevaluasi, dan membantu dalam meningkatkan kinerja perusahaan. Terlebih lagi ketika sistem informasi akuntansi yang menggunakan teknologi berbasis digital. Dengan adanya teknologi digital sistem informasi akuntansi lebih bernilai karena mampu menyajikan informasi keuangan lebih akurat dan real time. Akan tetapi masih ada terdapat ketidak efektifan dalam penerapannya karena hanya mampu diakses oleh otoritas tertentu. Oleh karena itu penelitian ini bertujuan mengeksplorasi sistem informasi akuntansi yang menerapkan teknologi digital dalam operasional perusahaan supaya lebih efektif dan efisien. Penelitian ini termasuk penelitian kualitatif, dengan metode fenomenologi. Fokus penelitian di lakukan di PT. Nalendra Halilintar Samudra di Jawa tengah. Peneliti menggunakan metode wawancara sebanyak 10 orang untuk menggali informasi yang terkait dengan sistem informasi akuntansi dengan teknologi digital. Wawancara ditujukan kepada sejumlah informan yang memahami siklus informasi akuntansi di perusahaan. Hasil penelitian mendeskripsikan bahwa sistem informasi akuntansi yang menggunakan teknologi digital lebih efektif dan efisien karena data yang disajikan dalam informasi keuangan lebih akurat dan dapat diandalkan. Oleh karena itu penerapan teknologi digital dalam sistem informasi akuntansi harus benar-benar dipertimbangkan dalam penerapannya di perusahaan karena dapat membantu meningkatkan kinerja di perusahaan.Kata kunci: sistem informasi akuntansi; teknologi; digital Abstract Accounting information system as a means to assist organizations in identifying resources, evaluating, and assisting in improving company performance. With digital technology, accounting information systems are more valuable because they are able to present financial information more accurately and in real time. However, there is still ineffectiveness in implementation because it can only be accessed by certain authorities. Therefore, this study aims to explore accounting information systems that apply digital technology in company operations to be more effective and efficient. This research includes qualitative research, with phenomenological methods. The focus of the research was carried out at PT. Nalendra Halilintar Samudra in Central Java. Researchers used the interview method as many as 10 people to explore information related to accounting information systems with digital technology. Interviews were addressed to a number of informants who understand the accounting information cycle in the company. The results of the study describe that an accounting information system that uses digital technology is more effective and efficient because the data presented in financial information is more accurate and reliable. Therefore, the application of digital technology in accounting information systems must really be considered in its application in the company because it can help improve performance in the company.Keywords: accounting information system; technology; digital
EDUKASI PENCEGAHAN JEBAKAN PINJAMAN ONLINE ILEGAL KEPADA WARGA TAMBAK BOYO RAYA Wahyu Puspitasari; Rusdiana Permanasari; Linda Novasari; Khoiriana Nur Hani’ah; Mutiara Nur Haliza
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.1054

Abstract

The development of digital technology in Indonesia occurs every year, as well as the development of information and communication technology has opened up new opportunities in the financial world. With the advancement of digital technology, there have been many changes in all sectors in companies and other institutions, changes in sectors that have undergone changes, one of which is the financial sector with the emergence of Financial Technology (Fintech) or known as financial technology that has just been pioneered, one example is Online Loans. The presence of this Online Loan in addition to having positive benefits but we must not be careless regarding the negative impact, if you use an online loan application, because in the fintech finance business application, many illegal online loans are found that are not registered with the Financial Services Authority (OJK). These illegal online loans often have unethical collection practices and are detrimental to borrowers, therefore we are urged to be smarter regarding their use. Like the phenomenon of cases that occurred, it is worth seeking the truth and the right solution experienced by the residents of Tambak Boyo Raya, they do not use the application, but the majority of them get bills related to online loans. Our PKM activities use qualitative research methods, using case study methods, and using a work shop or talk-show approach, primary data, using comprehensive stages such as thorough observation, structured and in-depth interviews using pre-test and post-test questions related to PKM topics, and activity documentation in the form of activity photos, implementation videos, and mass media news. This PKM activity was held at the Banyu Mili Tambak Boyo Raya Multipurpose Building, Semarang City, attended by 70 participants from the Tambak Boyo Raya community, the resource person was the Head of the Public Service Education Sub-Division who provided interesting material, Guest Star who came from a Senior Lecturer at the Faculty of Economics, University of Semarang. The results of the Community Service Activities obtained, namely our activities were successful and went well, the enthusiasm of the participants who attended with a positive response, the material discussed by the resource persons was very good and interesting
PENGARUH KUALITAS PRODUK, PROMOSI DAN KUALITAS LAYANAN TERHADAP KEPUTUSAN PEMBELIAN MENGGUNAKAN APLIKASI SHOPEEFOOD (Studi Pada Konsumen Nasi Goreng Dan Bakmie Bang Najib) Scorina Dwiantari; Rusdiana Permanasari
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.9042

Abstract

In the current era we have entered where everything has been based on technology. The technology in question is the internet. Indonesian people use internet services for daily activities such as online shopping because it is considered practical and safe, one of the food delivery service providers is Shopeefood. One of the businesses that uses the Shopeefood application is Special Fried Rice and BakmieBang Najib. It is expected that sales through shopeefood will increase compared to direct sales, but the fact that sales through the Shopeefood application is smaller compared to direct sales. The purpose and target of this study is to find out how much influence product quality factors, promotions and service quality have on purchasing decisions using the Shopeefood application. The sampling technique uses Purposive Sampling Technique. Data analysis using SEM – PLS 4 analysis. The results achieved are product quality has a positive and significant effect on purchasing decisions, it is proven that the path coefficient is equal to the path coefficient of 0.453 (t = 5.447; p
Pengaruh Penggunaan Media Sosial TikTok Shop Terhadap Sikap Warga dan Perilaku Konsumtif (Studi Kasus Pada Warga Tambora IV Kota Semarang) Rusdiana Permanasari; Wahyu Puspitasari; Linda Novasari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11868

Abstract

Media sosial mempunyai banyak manfaat yang diperoleh salah satunya, yaitu dengan adanya media sosial masyarakat dapat mencari tahu segala informasi, berkomunikasi, berkirim pesan, membagikan foto/video, menelfon, hingga melakukan pembelian barang secara online. Media sosial sudah menjadi bagian yang tidak bisa terpisahkan dalam kehidupan saat ini. Kebutuhan akan keberagaman informasi menunjukkan rasa ingin tahu masyarakat yang begitu besar. Salah satu media sosial yang digemari di Indonesia adalah TikTok Shop. Tujuan Penelitian ini mengetahui pengaruh media sosial TikTok Shop terhadap sikap masyarakat dan perilaku konsumtif. Fokus penelitian dilakukan di Warga Tambora IV Kota Semarang. Metode penelitian yang digunakan adalah penelitian kualitatif menggunakan observasi dan wawancara di lokasi penelitian. Hasil penelitian yang diperoleh diharapkan dapat mengetahui besarnya pengaruh penggunaan media sosial TikTok Shop pada sikap dan perilaku konsumtif masyarakat, mengetahui alasan-alasan masyarakat berperilaku konsumtif serta memberikan pengetahuan pada masyarakat pengguna media sosial untuk bijak menggunakan media sosial khususnya TikTok Shop terutama dalam berbelanja online.
Pelatihan Penyusunan Laporan Keuangan Sesuai Dengan ISAK 35 Bagi Entitas Non Laba Radio Antar Penduduk Indonesia (RAPI) Wilayah Kota Semarang Abdul Manan; Rusdiana Permanasari; Nanang Ari Utomo; Fajar Akriana NR
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 3 No. 1 (2025): Januari : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v3i1.1149

Abstract

This Community Service Program (PkM) aims to implement financial reports, especially for non-profit organizations through groups of social organizations that are members of the Indonesian Radio Antar Masyarakat (RAPI) organization in the Semarang City Region. The implementation of community service first identifies and assesses internal organizational factors that influence how the organization prepares its financial reports. This community service is carried out using the socialization and training methods, making financial reports, especially for non-profit organizations in accordance with ISAK 35. The Indonesian Radio Antar Masyarakat (RAPI) Organization in the Semarang City Region has an organization at the local level or sub-district level or a combination of several sub-districts, with a total of 17 administrators from five local and regional administrators present. In addition to providing an understanding and explanation of financial reports in general and in particular financial reports for non-profit organizations, there are differences, so that in preparing financial reports must be in accordance with applicable regulations. Because financial reports for profit-oriented organizations with non-profit-oriented organizations are different. It is hoped that with the existence of financial reports in accordance with ISAK 35, organizations that manage finances from member sources or the government through grants are expected to be an effort to increase transparency and accountability of the organization. Keywords: Financial Reports of Non-Profit Organizations, ISAK 35
Co-Authors Abdul Manan Alfa Vivianita Ani Setyowati Ani Setyowati Setyowati Fajar Akriana NR Khoiriana Nur Hani’ah Linda Novasari Mutiara Nur Haliza Nanang Ari Utomo Scorina Dwiantari Wahyu Puspitasari