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Pengaruh Implementasi Teknologi Digital dan Kompetensi Sumber Daya Manusia (SDM) Terhadap Efektivitas Sistem Akuntansi Manajemen di Era Industri 4.0 Ni Nyoman Yuliati; I Made Suardana
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 2 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v8i2.417

Abstract

This study aims to examine the influence of digital technology implementation and human resource competence on the effectiveness of management accounting systems in companies located in Mataram City. The research employed a quantitative approach with an associative design. A total of 70 respondents were selected using purposive sampling, and the data were analyzed using multiple linear regression with SPSS version 26. The findings reveal that the implementation of digital technology has a positive and significant effect on the effectiveness of management accounting systems. Similarly, human resource competence also demonstrates a positive and significant impact on system effectiveness. Simultaneously, both variables contribute 40.5% to the improvement of management accounting system effectiveness. These results indicate that the success of management accounting systems in the digital era depends not only on technological adoption but also on the readiness and capability of human resources in managing digital innovation. The practical implications highlight the importance of continuous digitalization strategies and employee competence development to enhance the effectiveness of corporate financial information management.
R PENGEMBANGAN POTENSI USAHA KRIPIK TALAS TIGA PUTRA DI DESA LEMBUAK Endang Kartini; Baehaki Syakbani; I Made Suardana; Ni Nyoman Yuliati; Rusli Amrul; Yuli Astini; Imam Samudra; Dina Wijayanti
Valid Jurnal Pengabdian Vol. 4 No. 1 (2026): Vol. 4 No. 1 Januari 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Business mentoring for the Tiga Putra chips business in Lembuak Village, Narmada District, West Lombok is a community service program conducted by lecturers at STIE AMM Mataram. This mentoring program aims to improve the group's understanding of the problems that arise in running a taro chip business. Problems that emerged during the mentoring program included the lack of a clear plan for developing the taro chip business, resulting in unclear goals and targets. This community service program employed digital marketing promotion and limited access to collaborations with other parties. The method used for this service was counseling and mentoring for the business group. The results of this service program include an understanding of business management, digital marketing, and collaboration with other parties to develop the taro chip business.
STRATEGI PENGEMBANGAN MANAJEMEN KOPERASI DALAM MENINGKATKAN KESEJAHTERAAN ANGGOTA DI KOPERASI SIMPAN PINJAM HARAPAN MULYA BERSAMA Surahman Hidayat; I Made Suardana; Zuriatin Hafizah
Nusantara Hasana Journal Vol. 5 No. 7 (2025): Nusantara Hasana Journal, December 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i7.1761

Abstract

This study aims to analyze the management development strategy of the Savings and Loan Cooperative Harapan Mulya Bersama in improving member welfare. The research employed a descriptive qualitative method with data collection techniques including observation, interviews, questionnaires, and documentation. The findings indicate that the cooperative’s development strategy consists of long-term program planning, establishment of an efficient organizational structure, implementation of digital-based operations, strengthening of evaluation systems, and enhancement of human resource capacity. SWOT analysis resulted in an Internal Factor Analysis Summary (IFAS) score of 2.26 and an External Factor Analysis Summary (EFAS) score of 3.63, placing the cooperative in Quadrant I with an aggressive strategy. This position illustrates that the cooperative possesses sufficient internal strengths and is able to optimally exploit external opportunities. The application of aggressive strategies has contributed positively to member welfare through increased income, service satisfaction, active participation, and broader access to financing. Nevertheless, weaknesses remain in the form of limited digital technology utilization and insufficient entrepreneurship training. Therefore, strengthening aggressive strategies supported by technological advancement and member capacity building is expected to reinforce cooperative sustainability and expand its positive impact on member welfare.