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All Journal BJRA (Bongaya Journal of Research in Accounting) Community Development Journal: Jurnal Pengabdian Masyarakat Golden Ratio of Auditing Research Harmoni Economics: International Journal of Economics and Accounting
Andi Riska Andreani
Universitas Muhammadiyah Sidenreng Rappang
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Influence Of Accounting Understanding and Internal Control On The Quality Of Financial Statements Wahyuni Saleh; Andi Riska Andreani
Bongaya Journal for Research in Accounting (BJRA) Vol 5 No 1 (2022): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i1.326

Abstract

This study aims to examine the effect of understanding accounting and internal control on the quality of financial statements. The data in this study were obtained from business actors, namely the owners of stands at Karebosi Link Makassar City who were the respondents. This study uses primary data obtained directly from original sources not through intermediaries and collected by researchers to answer research questions by giving questionnaires to 39 respondents. The sampling method in this study used the purposive sampling method, namely the technique of determining the sample with certain criteria or considerations. Test the validity and reliability of the data to determine whether the indicators of the questionnaire are valid and reliable. The data analysis method used is multiple regression analysis, coefficient of determination test (r2) and simultaneous test (f). The results of this study indicate that partially and simultaneously Accounting Understanding has a positive and significant influence on the Quality of Financial Statements survey on stand owners at Karebosi Link Makassar and partially and simultaneously Internal Control has a positive and significant influence on the Quality of Financial Statements survey on stand owners at Karebosi Link. Makassar. Keywords: Understanding of Accounting; Internal Control; Quality of Financial Statements
PENERAPAN STRATEGI KOMUNIKASI PEMASARAN DIGITAL DI KALLA INSTITUTE Andi Riska Andreani; Andi Ariani; Nabilah Nabilah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37367

Abstract

Laporan magang ini membahas penerapan strategi komunikasi pemasaran digital di Kalla Institute, sebuah institusi pendidikan tinggi yang berfokus pada teknologi dan bisnis. Magang dilaksanakan selama 488 jam antara 18 Maret hingga 27 Mei 2024, dengan tujuan mengeksplorasi bagaimana strategi pemasaran digital dapat meningkatkan kesadaran dan minat masyarakat terhadap program-program pendidikan yang ditawarkan oleh Kalla Institute. Laporan ini mencakup berbagai aktivitas komunikasi pemasaran, termasuk pembuatan konten, promosi acara, manajemen media sosial, dan komunikasi internal yang bertujuan memperkuat citra institusi.Selama magang, beberapa tanggung jawab utama meliputi penyusunan kampanye promosi, dokumentasi kegiatan, serta perencanaan konten untuk platform media sosial seperti Instagram dan Facebook. Selain itu, penulis magang juga terlibat dalam pelaksanaan acara besar seperti employee gathering dan kegiatan outbound mahasiswa. Aktivitas ini bertujuan untuk meningkatkan keterlibatan publik dan visibilitas institusi di mata masyarakat, sekaligus memberikan pengalaman langsung dalam mengelola strategi pemasaran yang selaras dengan tujuan institusi.Salah satu tantangan yang dihadapi selama magang adalah masih digunakannya proses manual dalam penginputan data siswa dari kegiatan sosialisasi, yang menyebabkan inefisiensi dan tingginya risiko kesalahan. Untuk mengatasi masalah ini, laporan merekomendasikan penerapan sistem manajemen basis data digital yang terintegrasi dengan strategi pemasaran digital. Hal ini diharapkan dapat meningkatkan efisiensi, akurasi, serta pengelolaan komunikasi dengan calon siswa secara lebih optimal.
Cost Management Capability and SME Profitability: An Integrative Approach to Cost Planning, Cost Management, and Cost of Goods Manufactured Accuracy Andi Riska Andreani; Amiruddin Yunus; Rahmawati Rahmawati; Syafaruddin Syafaruddin
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 2 (2026): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i2.470

Abstract

Profitability is the primary indicator of SME business success; however, most Indonesian SME owners continue to face serious challenges in systematic cost planning, efficient cost management, and accurate cost of goods manufactured (CGM) calculation. This study analyzes the effects of cost planning (X₁), cost management (X₂), and CGM calculation accuracy (X₃) on SME profitability (Y), both partially and simultaneously, among production-sector SMEs in Makassar City. A quantitative approach with a cross-sectional explanatory survey design was employed. A purposive sample of 120 production-sector SME owners was selected. Data were collected using a structured Likert 1–5 questionnaire (23 items) and analyzed through descriptive statistics, validity and reliability tests (Cronbach's Alpha), classical assumption tests, multiple linear regression, F-test, t-test, and coefficient of determination using IBM SPSS Statistics 26. The F-test revealed that the three independent variables simultaneously exert a significant effect on SME profitability (F = 74.293; sig. = 0.000; R² = 0.659). Partially: cost planning (β = 0.391; t = 4.561; sig. = 0.000), cost management (β = 0.308; t = 3.382; sig. = 0.001), and CGM calculation accuracy (β = 0.251; t = 2.884; sig. = 0.005) each positively and significantly affect profitability. The three variables explain 65.9% of SME profitability variation. Cost planning is the strongest predictor of SME profitability, followed by cost management and CGM accuracy. Policy implications include the urgency of practice-based cost management training and CGM calculation mentoring for production-sector SME owners.
Transformation of Accounting Information Systems: An Analysis of the Impact of Digitalization on the Financial Performance of Small and Medium-Sized Enterprises in Indonesia Andi Riska Andreani; M. Mediaty; Sri Sundari
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2408

Abstract

Digital transformation has reshaped the financial management practices of Small and Medium-Sized Enterprises (SMEs), particularly through the adoption of digital Accounting Information Systems (AIS). In Indonesia, SMEs play a vital role in national economic growth, yet many still face challenges in adopting digital accounting technologies due to limited digital literacy, inadequate technological infrastructure, financial constraints, and resistance to change. This study aims to systematically review the impact of AIS digitalization on SME financial performance and to identify the key supporting and inhibiting factors influencing its implementation. Using a Systematic Literature Review (SLR) approach guided by the PRISMA 2020 framework, this study analyzes peer-reviewed articles published between 2021 and 2026 from major academic databases, including Scopus, Web of Science, ScienceDirect, and Google Scholar. The findings indicate that AIS digitalization has a significant positive effect on SME financial performance, particularly in improving operational efficiency, financial reporting accuracy, internal control, decision-making quality, profitability, and revenue growth. The review also reveals that successful implementation is strongly influenced by human resource competence, digital literacy, management support, technological infrastructure, government support, and regulatory readiness. However, barriers such as high investment costs, limited technical skills, organizational resistance, cybersecurity risks, and inadequate infrastructure remain critical challenges. This study contributes theoretically by integrating the Resource-Based View, Technology Acceptance Model, and Technology-Organization-Environment framework to explain AIS digitalization in SMEs. Practically, the findings provide strategic insights for SMEs, technology developers, and policymakers in strengthening digital transformation and improving financial performance.
Co-Authors Amiruddin Yunus Andi Ariani M. Mediaty Nabilah Nabilah Rahmawati Rahmawati Sundari, Sri Syafaruddin Syafaruddin Wahyuni Saleh