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All Journal Bina Insani ICT Journal Kilat Jurnal Informasi dan Komputer Jurnal Cendikia JOURNAL INFORMATICS, SCIENCE & TECHNOLOGY Antivirus : Jurnal Ilmiah Teknik Informatika Jurnal ICT : Information Communication & Technology Jurnal Informatika dan Rekayasa Perangkat Lunak Jurnal Teknologi Informasi, Komputer, dan Aplikasinya (JTIKA ) Jurnal Riset Akuntansi Politala Jurnal Ilmiah Ilmu dan Teknologi Rekayasa Infotech: Jurnal Informatika & Teknologi DEVICE JUSTIAN - Jurnal Sistem Informasi Akuntansi Komatika: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Sisfotek (Sistem Informasi dan Teknologi Informasi) Prioritas : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Literasi Digital Indonesia Journal of Digital Literacy and Volunteering Teknologi Informasi dan Digital (TRIDI)
Satria
Universitas Bani Saleh
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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Analisis Penerapan Sistem Informasi Akuntansi pada UMKM Berbasis SAK EMKM dalam Mendukung Efektivitas dan Efisiensi Operasional Rina Fitriani Fitriani; Aswin Dewanto Hadisumarto; Satria Satria; Ishak Husin; Marhakim Marhakim
Jurnal Sistem Informasi Akuntansi Vol 7 No 1 (2026): : Periode Maret 2026
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v7i1.12622

Abstract

Digital transformation has shifted MSME operations toward online platforms, yet the integration of these activities into formal accounting systems remains a critical challenge. This study investigates the implementation of Accounting Information Systems (AIS) based on SAK EMKM standards within digital-based MSMEs to evaluate its impact on operational efficiency. Using a mixed-methods approach with a descriptive quantitative focus, data were gathered from 89 MSME owners under BPSDMP Kominfo Bandung through triangulation techniques, including surveys and interviews. The findings reveal that while over 95% of participants successfully utilize digital tools for marketing and payments, most have not integrated these transaction data into structured financial records. Current AIS implementation is predominantly limited to the operational phase rather than the accounting phase, resulting in financial reports that lack compliance with SAK EMKM. The study concludes that bridging the gap between digital adoption and standardized accounting is essential for enhancing business accountability. These results imply that MSMEs require specialized integration models to convert digital transaction data into reliable financial information for strategic decision-making in the competitive digital economy
Pengembangan model pengendalian persediaan supply chain berbasis time series forecasting pada UMKM Satria; Ishak Husin; Muhamad Dedi Suryadi; Muhamad Iswal Akbar
INFOTECH : Jurnal Informatika & Teknologi Vol 7 No 1 (2026): INFOTECH: Jurnal Informatika & Teknologi
Publisher : LPPMPK - Universitas Muhammadiyah Cileungsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37373/infotech.v7i1.2393

Abstract

Pengendalian persediaan dalam sistem supply chain pada Usaha Mikro, Kecil, dan Menengah (UMKM) yang bergerak di bidang persediaan palet kayu. Permasalahan yang sering dihadapi adalah ketidaktepatan dalam menentukan jumlah stok palet, sehingga berpotensi menimbulkan kelebihan persediaan (overstock) maupun kekurangan stok (stockout). Tujuan penelitian ini adalah mengembangkan model pengendalian persediaan berbasis Time Series Forecasting untuk membantu pengambilan keputusan yang lebih akurat dalam manajemen stok palet kayu. Metode yang digunakan adalah teknik peramalan Moving Average periode 3 bulan (MA-3) berdasarkan data penjualan palet kayu selama 24 periode, yaitu dari Januari 2024 hingga Desember 2025. Evaluasi akurasi model dilakukan menggunakan Mean Absolute Percentage Error (MAPE). Selanjutnya, hasil peramalan digunakan dalam perhitungan pengendalian persediaan melalui metode Safety Stock dan Reorder Poin. Hasil penelitian menunjukkan bahwa metode Moving Average menghasilkan nilai MAPE sebesar 18,83% yang termasuk dalam kategori akurasi baik. Rata-rata permintaan diperoleh sebesar 194 unit per bulan dengan standar deviasi sebesar 43. Berdasarkan perhitungan tersebut, diperoleh nilai safety stock sebesar 71 Unit dan reorder point sebesar 265 unit. Kesimpulan dari penelitian ini adalah bahwa model yang dikembangkan mampu meningkatkan efektivitas pengelolaan persediaan palet kayu pada UMKM. Integrasi antara metode peramalan dan pengendalian persediaan dapat membantu pelaku usaha dalam menentukan jumlah stok optimal serta waktu pemesanan kembali secara tepat, sehingga risiko kerugian akibat ketidakseimbangan persediaan dapat diminimalkan.
Co-Authors ., Widiyawati ., Widiyawati Aidah Hami Andrean Budi Setyanto Aswin Dewanto Hadisumarto Belinda Eka Sarah Dewi Belinda Eka Sarah Dewi buyung, adnan Carudin Celine Vidiana Mukti Doni Setiawan Eko Rosdianto, Rahmat Erano, Atha Fitriani, Rina Hafiz, Aliy Hanna Astri Muldiyanti Hs. Sulistiyowati . HS. Sulistyowati Ilham Ramdhani, Adhitya Imanda Valentino G IMAS, IMAS Indy Khusnayeni Irmanto Budiman Ishak Husin Ishak Husin Ishak Husin Ishak Husin, Ishak Kikim Mukiman Lilin Hardiyani Marhakim Marhakim Marhakim Marhakim, Marhakim Marisa Marisa Marisa - Marisa Marisa Muhamad Dedi Suryadi Muhamad Dedi Suryadi Muhamad Iswal Akbar Panca Indah Lestari Panca Indah Lestari Prihantini, Dewi Primadina Primadina Rahayu, Ratna Rahmawati Rahayu, Yanti Ramdhani, Adhitya Ilham Ratna Rahmawati Rahayu Rina Fitriani Rina Fitriani Fitriani Rinanti . Rino Cahyadie Rudi Budi Agung Ruseno, Ndaru Sekar Wulandari Sekar Wulandari Siti Chodijah Subekti, Zaenal Mutaqin Sulistianto , Pipin Sulistyowati, HS Untung Yudo Asmoro Wahyu Kurniawan Widiyawati Wijayanti, Ikka Novia Wirawan, Abie