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All Journal Jurnal Reviu Akuntansi dan Keuangan Infestasi Jurnal SOLMA Assets: Jurnal Akuntansi dan Pendidikan Media Mahardhika Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Manajemen Universitas Bung Hatta Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Journal of Applied Business, Taxation and Economics Reseach Journal of Artificial Intelligence and Digital Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Mathematics and Mathematics Education (IJMME) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Indonesian Journal of Applied Accounting and Finance Jurnal Ilmiah Akuntansi Economics and Digital Business Journal Jurnal Akuntansi Bisnis dan Humaniora
Hesti Wahyuni
Politeknik Negeri Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Mathematics Nursing Public Health Social Sciences Other

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Pelatihan Pencatatan Laporan Keuangan Sederhana bagi Pelaku UMKM di Kampung Wisata Tempe Sanan Malang Dyah Metha Nurfitriasih; Putri Ayu Berlianingtyas; Ilham Saiful Fauzi; Dharmawan Iqbal Akbar; Farisa Nur Maula; Hesti Wahyuni
Jurnal SOLMA Vol. 15 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v15i1.21409

Abstract

Background: Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendukung pertumbuhan ekonomi lokal dan nasional, namun masih banyak pelaku UMKM yang menghadapi kendala dalam melakukan pencatatan keuangan secara sistematis. Kondisi ini dapat berdampak pada kurang optimalnya pengelolaan usaha dan kesulitan dalam menilai kinerja keuangan. Permasalahan serupa terjadi pada pelaku UMKM di Kampung Wisata Tempe Sanan, yang merupakan kawasan sentra industri tempe dan menjadi destinasi edukasi di Kota Malang. Kegiatan pengabdian kepada masyarakat bertujuan untuk memberikan pelatihan pencatatan akuntansi dan penyusunan laporan keuangan sederhana sesuai dengan SAK EMKM bagi pelaku UMKM di Kampung Wisata Tempe Sanan Malang agar mampu menyusun laporan keuangan secara mandiri, akurat, dan bermanfaat bagi pengambilan keputusan usaha. Metode: Metode pelaksanaan kegiatan dilakukan melalui tahapan observasi lapangan, pelatihan interaktif, praktik langsung pencatatan transaksi, dan evaluasi hasil latihan. Hasil: Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman peserta pelaku UMKM terhadap konsep dasar akuntansi, klasifikasi transaksi, dan dapat menyusun laporan keuangan sederhana seperti laporan laba rugi dan neraca dengan benar. Selain itu, pelaku UMKM juga menunjukkan peningkatan kesadaran akan pentingnya pencatatan keuangan dalam pengambilan keputusan usaha. Kesimpulan:  Kegiatan ini berkontribusi pada peningkatan literasi keuangan dan profesionalisme pelaku UMKM di wilayah Kampung Wisata Tempe Sanan Malang.
ANALISIS SISTEM ANTRIAN PADA PELAYANAN JASA PT ASABRI (PERSERO) GUNA MENINGKATKAN KUALITAS PELAYANAN Ananda Dwita Ramadhani; Hesti Wahyuni; Kurnia Ekasari; Fathimatus Zahro Fazda Oktavia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 2 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i2.3699

Abstract

This research aims to find out the effectiveness of time service and the calculation of fee in the queuing system at the service counter of PT ASABRI (Persero) Branch Malang. The research was conducted by testing the steady- state, and testing the distribution using Kolmogorov Smirnov. The results showed that the steady-state value was 0.461 and has a multi channel-single phase, queuing structure with a queuing model (G/G/2): (FIFO/∞/∞). The average number of customers in the system (Ls) was 1, the average time spent by each customer at the service counter (Ws) was 8.76 minutes, the average number of customers waiting in the queue (Lq) was 0.059, the average time spent by customers waiting in the queue (Wq) was 1.86 minutes. Therefore, the hourly queue fee is IDR 49,984.067 per hour, and the monthly fee incurred is IDR 4,278.175 monthly. It can be concluded that the service counter at PT ASABRI (Persero) Branch Malang is optimal.
Menyokong Kewirausahaan Komunitas Melalui Peningkatan Pemahaman Analisis Kelayakan Usaha Dan Aspek Keuangan Sederhana Apit Miharso; Rizky Prasetya; Rosy Aprieza Puspita Zandra; Galuh Kartiko; Hesti Wahyuni
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 6 (2025): November 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v5i6.896

Abstract

Masyarakat Kelurahan Dinoyo, meskipun terletak di tengah kota dan dikelilingi oleh beberapa perguruan tinggi ternama di Malang, masih menghadapi tantangan dalam mencapai kesejahteraan ekonomi. Keberadaan perguruan tinggi ini membuka peluang wirausaha yang belum sepenuhnya dimanfaatkan oleh masyarakat setempat. Program Pengabdian kepada Masyarakat (PPM) ini bertujuan untuk memberikan solusi melalui pelatihan dan pendampingan mengenai studi kelayakan usaha dan aspek keuangan dalam memulai atau mengelola usaha. Kegiatan ini diharapkan dapat meningkatkan motivasi masyarakat untuk berwirausaha serta memberikan pemahaman yang mendalam mengenai analisis kelayakan dan manajemen keuangan, sehingga dapat meminimalisir risiko yang mungkin timbul. Hasil evaluasi menunjukkan bahwa program ini berhasil mencapai tujuannya, dengan tingkat kepuasan peserta dan mitra yang tinggi. Kesimpulannya, pelatihan ini tidak hanya meningkatkan keterampilan, tetapi juga mendorong kemandirian dalam berwirausaha.
PERANGKAP KUANTIFIKASI DALAM SUSTAINABILITY BALANCED SCORECARD: ILUSI PRESISI DALAM PENGUKURAN ISU SOSIAL DAN ETIKA DI SEKTOR PERTAMBANGAN Levina Aprilia Valda; Kurnia Ekasari; Hesti Wahyuni
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/8m9g9s39

Abstract

This conceptual article examines the “quantification trap” in the Sustainability Balanced Scorecard (SBSC), which is the tendency to treat numbers as clear and certain proof of social and ethical performance, even though they often reflect only inputs or administrative outputs. Using a critical literature review for the 2020-2025 period and the Theory of Change (ToC) lens, the article applies a reconstruction approach by mapping indicators from the 2024 Sustainability Reports of PT Adaro Andalan Indonesia Tbk and PT Vale Indonesia Tbk into the four Balanced Scorecard perspectives as a framework to reconstruct an SBSC (Learning and Growth, Internal Process, Stakeholder, and Financial). The review finds that many indicators are easy to count, such as training hours, the Community Satisfaction Index, Social Return on Investment, the percentage of complaints resolved, and “zero cases” integrity numbers. These indicators can create an illusion of precision and lead to wrong classification of social and ethical performance when they are not linked to outcomes and real impacts. The findings also show a contrast in measurement quality: safety metrics are usually stronger because they use clear ratios with clear denominators, while social and ethics metrics often stop at aggregated numbers or process outputs. This article proposes redesigning SBSC indicators using ToC through input-output-outcome ratios and leading-lagging pairing to improve measurement quality, clarify cause-and-effect links, and strengthen managerial recommendations for the Indonesian mining sector.
Optimization of Digital Accounting Transformation in Village-Owned Enterprises Using a Value Chain Perspective for Good Village Governance Annisa Fatimah; Hesti Wahyuni; Anna Isrowiyah; Widi Dwi Ernawati
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2025): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i2.3155

Abstract

This study examines how accounting practices in Village-Owned Enterprises (BUMDes) transform from manual bookkeeping to digital systems using a value-chain perspective. It addresses the core problem of misalignment between the formal logic of accounting applications and the cash-flow-based working logic of BUMDes operators, which leads to hybrid adoption, partial use of the system, and continued reliance on manual records that weaken accountability and decision making. A qualitative exploratory case-study design was applied in two BUMDes in East Java, using interviews, observations, document analysis, and focus group discussions analyzed through a value-chain framework. The findings show that digital applications are positioned mainly at the downstream reporting stage, while upstream transaction capture and processing remain manual, making hybrid adoption and workflow–system misalignment a structurally stable pattern shaped by cognitive, capability, and infrastructural constraints. The study proposes a value-chain-based, user-driven transformation model using a Minimum Viable Product (MVP) that accepts simple cash inputs, automates journal mapping, and produces contextual, offline-friendly reports, contributing to the discourse on human–system fit in rural digital transformation and offering practical guidance for BUMDes-oriented accounting system design.
Co-Authors Aang Afandi Ananda Dwita Ramadhani Anna Isrowiyah Annisa Fatimah Apit Miharso Arya Aji Aditya Billa, Nurul Salsa Cindy Olivia Angkasaputra Dharmawan Iqbal Akbar Dyah Metha Nurfitriasih Edra Arkananda Gultom Elsya Panduwinasari Elvira Handayani Soedarso Faatin, Faradiba Nurjannah Farisa Nur Maula Fathimatus Zahro Fazda Oktavia Galuh Kartiko Ilham Saiful Fauzi Iskandar, Ratu Sarah Fauziah Isrowiyah, Anna Kurnia Ekasari Levina Aprilia Valda Magdalena , Marlina Mufida, Farah Ayu Nurafni Eltivia Nurfitriasih, Dyah Metha Putri Ayu Berlianingtyas Putri, Amadea Idhania Hartya Putri, Yayang Novealita Wahono Raditya , Aji Rizky Prasetya Rosy Aprieza Puspita Zandra Said Said, Said Sinta Fatmaria Tantri Siti Romlah Syefira Ramadhani Talde, Danna Karyl Jane C. Tumbelaka, Gracesheila Florencia Widi Dwi Ernawati