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All Journal JAM Majalah Ekonomi Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Nusantara Science and Technology Proceedings Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ilmiah Raflesia Akuntansi Jurnal Abmas Negeri (JAGRI) Behavioral Accounting Journal Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Pedagogic Research - Applied Literacy Journal JURDIASRA
Gusti Dian Prayogi
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NEUROACCOUNTING DAN PENGAMBILAN KEPUTUSAN KEUANGAN: BUKTI EMPIRIS PADA UMKM KULINER DI JAWA TIMUR : NEUROACCOUNTING AND FINANCIAL DECISION MAKING: EMPIRICAL EVIDENCE IN CULINARY MSMES IN EAST JAVA Haryana, Ratih Dewi Titisari; Prayogi, Gusti Dian
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.538-558

Abstract

This study explores the application of neuroaccounting in understanding financial decision-making among culinary MSMEs in East Java. Neuroaccounting offers comprehensive insights by examining how cognitive literacy, emotional intelligence, and financial literacy influence decision-making, with business experience tested as a moderating factor. Using a quantitative design, cluster random sampling was applied to select six regencies with high MSME growth. A total of 407 culinary MSMEs participated, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) and Moderated Regression Analysis (MRA). The results show that cognitive literacy, emotional intelligence, and financial literacy significantly affect financial decision-making, while business experience strengthens these relationships. These findings indicate that neuroaccounting can enhance MSMEs’ ability to make better financial decisions by integrating cognitive, emotional, and financial competencies with practical experience. Theoretically, this study extends neuroaccounting by positioning literacy and emotional intelligence as core drivers of MSME decision-making, moderated by business experience. Practically, it offers guidance for policymakers, educators, and practitioners to develop targeted training and experience-based programs that improve financial capabilities and ensure business ustainability
Digitalization of Savings and Loans to Improve Financial Management of PKK Candi Lontar, Sambikerep Surabaya Prayogi, Gusti Dian; Resmawa, Ira Ningrum; Febriana, Annisah
Jurnal Abmas Negeri (JAGRI) Vol. 6 No. 2 (2025): Volume 6 Nomor 2 Desember 2025
Publisher : Sarana Ilmu Indonesia (salnesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36590/jagri.v6i2.1760

Abstract

Training to introduce savings and loan accounting applications is a form of community service activity carried out by lecturers from STIE YAPAN. The partners in this activity are the management and members of the PKK RW 07 Candi Lontar savings and loan group. The savings and loan activity is an economyc activity commonly carried out by PKK women in RW 07 Candi Lontar. However, manual transaction recording often causes difficulties in financial management and reporting. Therefore, this community service activity aimed to provide training on the use of savings and loan accounting applications to PKK women in RW 07 Candi Lontar. The implementation method included five stages: socialization and needs assessment, face-to face training, application implementation, post-training assistance, and evaluation, and program sustainability. The results showed an increase in participants' understanding and skills in using the application. It was evident that participants are able to record savings, loan, and installment transactions digitally, as well as create simple financial reports. The sustainability of this program is expected to help manage the PKK savings and loan unit's finances to be more accountable and efficient.
PENGARUH AKUNTANSI PERTANGGUNGJAWABAN DAN KEPEMIMPINAN MANAJERIAL TERHADAP EFISIENSI BIAYA PADA PERUSAHAAN JASA RUMAH SAKIT DAN PUSKESMAS DI SURABAYA Yuliana Numbung; Prayogi, Gusti Dian
Majalah Ekonomi Vol 31 No 1 (2025): Juni 2025
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol31.no1.a10342

Abstract

The increasing operational costs in hospitals and community health centers in Surabaya including expenditures for medical supplies, equipment, and healthcare personnel salaries are often not balanced with the revenues generated from healthcare services. Additionally, disparities in the quality of healthcare services between hospitals and community health centers remain a significant issue, primarily due to challenges in managing high operational expenses, infrastructure inequalities, patient surges, and inefficient financial management. These conditions hinder efforts to maintain and improve service quality. This study aims to examine the influence of and community health centers in Surabaya. A descriptive and causal quantitative approach was employed. The population consisted of managers, unit heads, and accounting staff involved in financial and operational activities across various healthcare facilities. Purposive sampling was used to select respondents, and the Slovin formula was applied to determine a total of 192 participants. Data were collected through structured questionnaires. The findings indicate that both Responsibility Accounting and Managerial Leadership have a positive and significant impact on Cost Efficiency in hospitals and community health centers in Surabaya.
SIMPLE FINANCIAL CHECK-UP: DETECTING THE FINANCIAL HEALTH OF MSMEs IN THE SURABAYA SOUVENIR CENTER Gusti Dian Prayogi; Rudiana Fibriani
Pedagogic Research-Applied Literacy Journal Vol. 2 No. 4 (2025): Volume 2 Number 4 August - October 2025
Publisher : Suluh Adiluhung Publisher (SAPub)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70574/29908151

Abstract

MSMEs still face challenges regarding low financial literacy and business financial management, particularly in independently detecting their financial health. This community service activity aims to improve the understanding and skills of MSME owners at the Surabaya Souvenir Center through the implementation of a simple financial check-up. The implementation methods included training, simulations, and direct mentoring using a participatory approach tailored to the partner's business conditions. The results showed an increase in the partners' understanding of business financial management, initial changes in cash flow recording practices, and the partners' ability to identify business liquidity conditions simply. Partner satisfaction surveys indicated an excellent level of satisfaction regarding the material, methods, and benefits of the activity. The discussion of the results confirms that a simple financial check-up is an effective, applicable, and relevant approach to improving the financial health of MSMEs and has the potential to be replicated in other MSME centers.
Co-Authors Afifi, Zaenal Andini Nurhajra Annisah Febriana SE., MSi., Ak., CA Aulia, Triana Zuhrotun Dien Ajeng Fauziah Dwi Suhartini Erina Sudaryati Fajar Syaiful Akbar Fariani Eka Febrianti, Ananda Ayu Sherly Fipiariny. S Florentina Anjeli Ibnu Aswat Imelda Sinaga, Imelda Ira Ningrum Resmawa, Ira Ningrum Maria Nurani Maryani, Leni Maulidia, Rahma Mega Norsita Paulus Agut Pratiwi, Victoria Laurensa Jihan Putri Zitma Andi B Ratih Dewi Titisari Haryana Rizqy Aiddha Yuniawati Rudiana Rudiana Fibriani Solendro, Yasintus Sudarmanto, Eko Triana Zuhrotun Aulia Widiar Onny Kurniawan Windasari, Ihsanul Yuliana Numbung Zainuddin, Zainuddin