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All Journal Jurnal Kedokteran Brawijaya MIX : Jurnal Ilmiah Manajemen Universa Medicina Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Journal of Dedicators Community BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL PENDIDIKAN TAMBUSAI MALIA FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Kesehatan Islam : Islamic Health Journal Jurnal Akuntansi Kompetif Jurnal Proaksi Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Nusantara Science and Technology Proceedings Jurnal Mandala Pengabdian Masyarakat EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Bioscientist : Jurnal Ilmiah Biologi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal ETAM: Jurnal Pengabdian kepada Masyarakat Robust: Research of Business and Economics Studies Jurnal Kedokteran Komunitas (Journal of Community Medicine) Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Indonesian Journal of Sustainability Policy and Technology Jurnal Ilmiah Nusantara Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Journal of Sharia Economics, Banking and Accounting KOPEMAS Balance: Jurnal Akuntansi, Auditing, dan Keuangan IJRE
Erna Sulistyowati
Universitas Islam Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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The Effect of Objective and Subjective Financial Literacy on Risky Credit Behavior Moderated by Financial Self-efficacy Dea Amanda Putri; Erna Sulistyowati; Sofie Yunida Putri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4585

Abstract

This study seeks to investigate the impact of both objective and perceived financial knowledge on high-risk credit behaviors among accounting students in Surabaya, with confidence in managing finances serving as a mediator. Utilizing Structural Equation Modeling (SEM) and Partial Least Squares (PLS) for data analysis, the research collected data from 100 accounting students in Surabaya who use pay later services, selected through purposive sampling. The results indicate that objective financial knowledge significantly influences confidence in managing finances, which subsequently has a significant effect on high-risk credit behaviors. However, objective financial knowledge does not have a direct impact on high-risk credit behaviors, and perceived financial knowledge does not influence either high-risk credit behaviors or confidence in managing finances. Additionally, confidence in managing finances does not mediate the relationship between either type of financial literacy and high-risk credit behaviors. This study underscores the importance of enhancing financial knowledge and self-confidence among accounting students to curb high-risk credit behaviors. The findings offer valuable insights for future research in this area and contribute to the development of theories related to planned behavior, financial knowledge, and confidence in managing finances in mitigating high-risk credit behaviors, particularly with the increasing use of pay later credit options.
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN PADA LAPORAN KEUANGAN PUSKESMAS BADAN LAYANAN UMUM DAERAH Ramadhani, Anggraini Triaski; Sulistyowati, Erna
Indonesian Journal of Research in Economy Vol. 1 No. 2 (2022): IJRE_2
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijre.v1i2.526

Abstract

Satuan kerja perangkat daerah yang berfokus pada pelayanan publik serta memiliki keleluasaan atas pola pengelolaan keuangnnya disebut dengan Badan Layanan Umum Daerah atau BLUD. Sebagai satuan kerja pemerintahan daerah yang berbentuk badan layanan umum, Puskesmas X diharuskan membuat laporan keuangan atas bentuk tanggung jawab terhadap anggaran yang diterimanya sekaligus sebagai bentuk transparansi dan akuntabilitas terhadap masyarakat. Dalam penyusunan laporan keuangannya, Puskesmas X menggunakan perangkat lunak akuntansi milik PT. Syncore Indonesia yaitu Sistem Informasi Akuntansi BLUD. Penelitian ini bertujuan ada menganalisa kesesuaian komponen laporan keuangan Puskesmas X dengan Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 13 tentang Penyusunan Laporan Keuangan Badan Layanan Umum. Metode dekriptif kualitatif digunakan dalam penelitian ini, data sekunder adalah data yang digunakan, serta pengumpulan datanya menggunakan teknik observasi dan dokumentasi. Penelitian ini menunjukkan hasil bahwa laporan keuangan yang disusun oleh Puskesmas X menggunakan SIA BLUD PT. Syncore Indonesia telah sepenuhnya sesuai dengan Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 13 tentang Penyusunan Laporan Keuangan Badan Layanan Umum.
The Effect of Sustainability Report Disclosure on Company Value of Companies In The Indonesia Stock Exchange Sulistyowati, Erna
Robust: Research of Business and Economics Studies Vol. 2 No. 1 (2022): April 2022
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v2i1.3696

Abstract

Sustainability report disclosures consist of economic category, environmental category, and social category. This study aims to examine the influence of each category in disclosure of sustainability reports on firm value. This research uses quantitative methods. The type of data used is secondary data obtained from all companies listed on the Indonesia Stock Exchange for the 2017-2018 period. There are 30 sample companies that were produced from the purposive sampling method. The analysis technique used is Partial Least Square (PLS) with the help of SmartPLS 3.0 software. The results of this study conclude that only the economic category of sustainability report disclosures affected the influence on firm value in Indonesia. While the environmental category and social category in the disclosure of sustainability report have not influence on firm value,
ANALISIS IMPLEMENTASI GOOD GOVERNANCE PADA KINERJA KEUANGAN ORGANISASI NIRLABA (STUDI KASUS PADA YAYASAN YPI DARUSSALAM CERME) Qomariyah, Lailatul; Sulistyowati, Erna
Jurnal Akuntansi Kompetif Vol. 5 No. 1 (2022): Pengelolaan Keuangan Sektor Publik dan Privat di Masa Pandemi: Tantangan dan In
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i1.834

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan prinsip-prinsip good governance dan kinerja keuangan yayasan YPI Darussalam Cerme dengan paradigma good governance. Penelitian ini merupakan penelitian kualitatif. Hasil penelitian ini menunjukkan bahwa YPI Darussalam telah menerapkan prinsip-prinsip good governance, namun penyajian laporan keuangan belum sesuai dengan ISAK 35. Kesimpulan dari penelitian ini adalah ketika organisasi nirlaba menerapkan prinsip-prinsip good governance, organisasi nirlaba dapat berkembang pesat dan mendapatkan kepercayaan masyarakat.
IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN DAN JASA PEMBUKUAN DI KANTOR JASA AKUNTAN Devina Putri Wardani; Erna Sulistyowati
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 2 No. 6 (2025): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v2i6.7273

Abstract

Artikel ini membahas penerapan layanan penyusunan laporan keuangan dan pembukuan yang disediakan oleh Kantor Jasa Akuntan (KJA) sebagai bentuk kontribusi dalam meningkatkan kualitas pelaporan keuangan, khususnya bagi entitas berskala kecil dan menengah. Tujuan utama dari penelitian ini adalah untuk mendeskripsikan bagaimana proses penyusunan laporan keuangan dan layanan pembukuan dijalankan secara profesional oleh KJA, serta mengevaluasi sejauh mana peran KJA dalam membantu klien memenuhi kewajiban pelaporan yang sesuai dengan standar akuntansi yang berlaku. Penulisan artikel ini menggunakan metode kualitatif dengan pendekatan observasi langsung pada salah satu KJA. Temuan menunjukkan bahwa proses penyusunan laporan keuangan dan pembukuan dilakukan secara sistematis, mulai dari pencatatan transaksi, pengelompokan akun, hingga penyusunan laporan akhir yang digunakan untuk keperluan pengambilan keputusan dan pelaporan pajak. Keberadaan KJA terbukti memberikan dukungan yang signifikan bagi klien yang belum memiliki sistem akuntansi internal. Oleh karena itu, profesionalisme serta keterlibatan aktif KJA menjadi aspek penting dalam mendorong akuntabilitas dan transparansi laporan keuangan.
A Model For Creating Business Competitiveness Based On Technosociopreneur Innovation Characterized By State Defense Values Sari, Rida Perwita; Sulistyowati, Erna; Sari, Rika Puspita
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 3 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

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

Abstract

Objectives: This research aims to find a model for creating business competitiveness based on technosociopreneur innovation characterized by state defense values in the new normal era for MSMEs in Surabaya so that they can survive and be sustainable in the new normal era. The challenge of MSMEs in the new normal era is the increase in unemployment and poverty, as well as the global economic downturn, becoming a momentum for adaptation in maintaining business sustainability. MSMEs that succeed in shifting both behavior and economic activity will be able to win. The new normal changes entrepreneurial motives not only profit oriented but also social oriented by using digital technology or known as Technosociopreneur.Methodology: This research uses a mixed method approach which is an approach in research that combines or connects qualitative and quantitative research methods (including philosophical foundations, using approaches and combining both approaches in research).Finding: Technosociopreneurs have a significant role in dealing with technological changes and increasingly fierce business competition. They can combine technological and social elements to create innovations that positively affect business and society. The success of technosociopreneurs can positively impact achieving higher competitiveness in today's digital era.Conclusion IT-based product innovation affects competitiveness mediated by technosociopreneur IT-based process innovation has an effect on competitiveness mediated by technosociopreneur. IT-based organizational innovation affects competitiveness mediated by technosociopreneur 7.
Peningkatan Daya Saing UMKM Sandal Limbah Batik di Magetan melalui Integrasi Manajemen Sari, Rida Perwita; Sulistyowati, Erna; Supriyanti, Lilik
Jurnal Mandala Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Mandala Pengabdian Masyarakat
Publisher : Progran Studi Farmasi Universitas Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35311/jmpm.v6i2.801

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran vital dalam mendorong pertumbuhan ekonomi nasional. Namun demikian, sektor ini kerap menghadapi berbagai permasalahan, khususnya dalam aspek manajerial. Kegiatan Pengabdian kepada Masyarakat (PkM) ini difokuskan pada UMKM “Sandal Batik Syarifah” yang berlokasi di Magetan, yang mengalami sejumlah kendala, antara lain keterbatasan pemahaman dalam manajemen produksi, pengelolaan keuangan yang belum sistematis, serta pemanfaatan teknologi digital dalam strategi pemasaran yang masih minim. Tujuan utama dari kegiatan ini adalah untuk meningkatkan daya saing UMKM melalui penerapan manajemen yang terintegrasi. Pendekatan yang digunakan meliputi survei pendahuluan, pelatihan dan pendampingan dalam aspek manajemen produksi, keuangan, serta pemasaran digital. Selain itu, tim PkM juga memberikan dukungan berupa alat produksi (seperti pisau potong dan perbaikan mesin), pasokan bahan baku, serta bantuan dalam pengembangan branding dan strategi pemasaran. Hasil kegiatan menunjukkan peningkatan signifikan dalam produktivitas dan perluasan akses pasar digital. Intervensi ini menunjukkan bahwa penerapan manajemen terintegrasi secara efektif dapat meningkatkan daya saing dan potensi pertumbuhan UMKM
Effect of Ease of Use on User Satisfaction with Zahir Accounting Enterprise Software Among Accounting Students at The University of National Development “Veteran” East Java Alfindy, Maulina; Sulistyowati, Erna
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1159-1166

Abstract

Purpose: This study aims to analyze the effect of ease of use on user satisfaction with Zahir Accounting Enterprise software among students of the Accounting Study Program at The University of National Development “Veteran” East Java. Methodology: The research method used was a quantitative approach with a sample size of 87 respondents selected through purposive sampling. The data was analyzed using the Partial Least Square (PLS) method with the help of SmartPLS 4.0 software, which enabled effective testing of the relationships between variables. Results: Data analysis shows that ease of use has a significant and positive effect on user satisfaction with Zahir Accounting Enterprise software, with a path coefficient value of 0.587 and a T-statistic of 6.324 > 1.96 (p-value 0.000 < 0.05). The ease of use variable explains 34.4% of the variation in user satisfaction, with the “simplicity” indicator having the greatest influence. Findings: he study reveals that accounting students at UPN “Veteran” East Java tend to feel that the steps to complete tasks in the software are short and simple, which significantly contributes to their level of satisfaction in using the accounting system. Novelty: This study fills a research gap by focusing specifically on the experiences of accounting students as digital natives, who have different characteristics and expectations regarding technology use compared to professional users, offering a new perspective in evaluating accounting information systems in a higher education context. Originality: This research contributes original insights by exploring the relationship between ease of use and user satisfaction in the context of integrated accounting practicum learning, offering new perspectives on the effectiveness of accounting software implementation in an academic environment. Conclusion: Usability was found to have a significant impact on user satisfaction with Zahir Accounting Enterprise software among accounting students. These findings have practical implications for the development of more effective technology-based accounting learning methods and enrich the academic literature on the evaluation of accounting information systems in the context of higher education. Type of Paper: Research article.
Co-Authors Abdillah, Muhammad Nauval Rizki Alfindy, Maulina Alisa Qotrunnada Kirom Amar, Muhammad Khoirul Amelia Aziz Daeng Anita Puspa Widiyana Anta Maulana Fardhani Aris Rosidah Arsy Nurulita Mustafa Asna Mufida Prajanti Atthoriq, Moch Nauval Audyla Sri Putri Azahra, Raudhatul Azizah, Fara Azmiyanti, Rizdina Bangkit Brillian Fauzi Brigitha Alexandra Titis Yolanda Budiwitjaksono, Gideon Setyo Chrisna Putri, Rani Citra Evelyn R.A Condro Widodo Damayanti, Sindhi Dea Amanda Putri Declyanda Mahardika, Gita Denis Mery Mirza Devina Putri Wardani Dewi Martha Indria Diah Hari Suryaningrum Diah Puspita Sari Dian Ilmaniar Istiqamah Dinda Dwi Anggita Dwi Suhartini Dwi Zulfiata Iriandana Eldina Afniasari Putri Erfina Daniati Fajar Audra P Faluthia Fitri Puspaningrum Firmansyah, Riski Firsania Bunga W FitriaNugraha Aini Gagas Prakasa Garlina Hita Ganjarani Hafidh Nur Haq Hafizh Anugrah Perdana Hero Priono, Hero Heru Mulyono Hidajat, Sjarief Husain Latuconsina Husain Latucosina Hutapea, Agnes Agataha Br Ike Widyaningrum Ima Aryani Jovi Al Khadavi H Kalyana Palupi Kania, Niken Yofi Kevin Althamena Lailatul Qomariyah, Lailatul Lilian Ardhitaningrum Luthfiyanti, Destriyana M. Ilham Bagas Waskito Majida Ramadhan Marlena Ayu Windasari Mayvita Muntadiroh Meidy Tiara Nur Sausan Moch Nauval Atthoriq Mohammad Gilang Ramadlan Muhammad Fahmi Hidayatullah Muhammad Faisol Abdillah Muhammad Refky Habibie Muhammad, Excelino Seisa Muslimin Muth’iya, Rahmika Syafira Nanda Kannisa Fatimah Azzahrah Nour Athiroh Abdoes Sjakoer Nour Athiroh Abdoes Sjakoer Nur Yulianis Nurcholis, Mochammad Nurul Faizah Pertiwi, Devi Pratiwi, Adelia Viera Puspaningrum, Faluthia Fitri Putra, Muhammad Rafito Kirana Pyarkatariana Putri E. P. Qadlizaka, Dendrit Yahya Raharja, Dharma Putra Ramadhan, Majida Ramadhan, Raihan Putri Ramadhani, Anggraini Triaski Ramadhani, Mesra Amalia Reza Hakim Rida Perwita Sari Ridho Sadewo B Rika Puspita Sari Riki Nur Taufiq Risna Bekty Karyani Risqi Ramadhani L.S Rizki Anisa Rona Maulidia Bakhita Rozak, Irwan Rozak, Mochamad Akbar Safira Aljarotul Arifah Safrina Hasanah Salwa Audi S. H Shafa Tsurayya Soeparlan Pranoto Sofia Nuri Sofie Yunida Putri Sofiyulloh, Mohammad Sonia Agustin Ervina A. Sri Herlina Sri Herlina Sri Trisnaningsih Sri Wahyuni Wulandari Sucahyati, Diarany Suprianti, Lilik Syafira Inayah Putri Agustina Syifa Aurora Azzahra Tri Wahyu Sarwiyata Vianinnda Ayang Dipasti Virliandita, Berliana Virnindhita, Amelia Windya B. Supriadi Windya B. Supriadi Yannur Romadhana S.S Yeni Amalia Yoyon Arif Martino Yudi Purnomo Zahna Regitasari Zaza Saskia Ayu Wandani Zuraidah Aulidani