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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal ASET (Akuntansi Riset) The Indonesian Journal of Accounting Research International Journal of Business, Humanities, Education and Social Sciences (IJBHES) International Journal of Business, Law, and Education Jurnal Akuntansi dan Ekonomi Bisnis COMMENT: Journal of Community Empowerment Jurnal Manajemen dan Perbankan (JUMPA) Rahmatan Lil’alamin Journal of Community Services (RLA) Indonesian Journal of Dedication and Educations Journal of Business and Information System BEGAWI: Jurnal Pengabdian Kepada Masyarakat
Erna Fitri Komariyah
Universitas Teknologi Yogyakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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PENDAMPINGAN TRANSFORMASI DIGITAL PADA UMKM SENADA CRAFT MELALUI OPTIMALISASI MEDIA SOSIAL INSTAGRAM DAN TIKTOK Puspitasari, Winda; Nazira, Erra; Alqurni, Rahmad Ridho; Oktaviani, Tamara; Komariyah, Erna Fitri; Afnan, Akhmad
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): Volume 3 - Nomor 2 - Juli 2025
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v3i2.77

Abstract

Transformasi digital menjadi kebutuhan penting bagi Usaha Mikro, Kecil, dan Menengah (UMKM) untuk meningkatkan daya saing di era ekonomi berbasis teknologi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk membantu UMKM Senada Craft, produsen dan penjual aksesori serta kerajinan tangan di Yogyakarta, dalam mengembangkan pemasaran digital melalui media sosial Instagram dan TikTok. Metode yang digunakan meliputi survei awal, analisis kebutuhan, pembuatan dan optimasi akun media sosial, pembuatan konten pemasaran, distribusi konten, serta monitoring dan evaluasi hasil. Hasil kegiatan menunjukkan peningkatan interaksi media sosial dan indikasi kenaikan omzet harian sebesar 5–10%. Penerapan strategi digital ini mempermudah UMKM dalam menjangkau konsumen lebih luas, meningkatkan brand awareness, serta membuka peluang penjualan online. Ke depan, diperlukan pendampingan lanjutan agar pemilik UMKM mampu secara mandiri mengelola pemasaran digital secara konsisten.
Branding Inklusif: Pemberdayaan UMKM Disabilitas melalui Workshop Storytelling dan Fotografi Rofiqoh, Ifah; Komariyah, Erna Fitri; Andiyansari, Popi; Ma'rifah, Amrina Amar; Sari, Fenti Novita
Rahmatan Lil 'Alamin Journal of Community Services Volume 5 Issue 2, 2025
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol5.iss2art5

Abstract

This community service program aims to boost the capacity of disabled SMEs in Malang Raya through mentoring in storytelling and product photography as a strategy to strengthen inclusive branding. The activity was implemented collaboratively by Universitas Teknologi Yogyakarta (UTY) and Lingkar Sosial Indonesia (Linksos) at the Malang Creative Center, involving disabled MSMEs from Malang City, Batu City, and Malang Regency. The process followed a participatory approach, including planning, training, and evaluation stages. The evaluation was carried out through pre-test and post-test assessments using 12 indicators of narrative and visual skills. The results showed a notable increase in the average Respondent Achievement Level from 3.63 (Good) before the training to 4.01 (Very Good) afterward. The most significant improvements appeared in photography skills and creating attractive product photos, reflecting participants’ better visual ability to present their products both aesthetically and communicatively. The progress in brand storytelling was moderate, indicating the need for additional mentoring to enhance narrative skills for building a consistent brand image. Overall, this training successfully improved the visual and narrative communication abilities of disabled SMEs participants, fostering more inclusive and competitive branding practices.
Antecedents of symbolic adoption of Coretax as a mandatory tax system: The role of perceived usefulness Leonardus Tandi Tola; Erna Fitri Komariyah; Yuni Putri Yustisi
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v8i1.362

Abstract

This research explores the factors influencing taxpayers' symbolic adoption of Coretax by combining the Technology Acceptance Model with supervisor influence within a compulsory digital taxation setting. Data gathered from 122 taxpayers and analyzed using PLS-SEM reveal how perceived ease of use, supervisor influence, and perceived usefulness affect symbolic acceptance. Results show that both perceived ease of use and supervisor influence significantly enhance perceived usefulness, which, in turn, positively affects symbolic adoption. Mediation analysis indicates that perceived usefulness fully mediates the relationships between perceived ease of use, supervisor influence, and symbolic adoption. The findings suggest taxpayers are more likely to adopt Coretax when they genuinely recognize clear practical benefits. Technical simplicity and managerial support alone are inadequate unless they lead to perceived utility. This study extends the TAM by incorporating symbolic acceptance as a key post-implementation outcome in a mandatory tax technology context. In practice, the results suggest that tax authorities should prioritize user-friendly system design, effective communication of system benefits, and strong supervisory support to foster genuine taxpayer acceptance and maximize the long-term success of digital tax transformation.
Accountant Behavior and Islamic Ethics as Mediators Among Accounting Service and Decision-Making Quality Zaki Sima Fashimado; Darmawan Darmawan; Erna Fitri Komariyah
JURNAL AKUNTANSI DAN AUDITING Volume 23, Nomor 1, Tahun 2026
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.3.1-29

Abstract

Accounting service quality is widely assumed to improve professional decisions, yet the mechanism transmitting that effect remains unspecified. This study examines Indonesian corporate accountants, a setting where professional standards operate alongside Islamic ethical commitments, and asks whether accountant behaviour and Islamic ethics mediate the effect of service quality on decision quality, and whether these pathways differ by gender. Responses from 153 accountants were analyzed using PLS-SEM with permutation-based multi-group analysis. Service quality showed no direct effect on decision quality but a strong total effect, transmitted entirely through accountant behaviour and Islamic ethics, consistent with full mediation, with the behavioural channel carrying somewhat more of the transmission than the ethical one. Two of five paths differed by gender. Investments in service quality translate into better decisions only when accountants enact them through professional conduct and ethical commitment.
OPTIMALISASI MEDIA PEMBELAJARAN BERBASIS AI DI SMK PERMAS JAYA Ifah Rofiqoh; Fran Sayekti; Erna Fitri Komariyah; Siti Resmi; Reschiwati; Ida Musdafia Ibrahim
Indonesian Journal of Dedication and Educations Vol. 4 No. 1 (2025): Indonesian Journal of Dedication and Educations
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijde.v4i1.59

Abstract

This program seeks to enhance the utilization of learning media based on artificial intelligence (AI) at SMK Permas Jaya 2, Johor, by actively engaging teachers in the process. This activity applies a participatory approach, involving teachers in planning, implementation, and evaluation. The training focuses on developing interactive and flexible learning media using AI tools, including ChatGPT, Quizlet, Kahoot, Grammarly, and Quillbot. The primary challenges include limited infrastructure, inadequate teacher skills, and data security concerns. Based on the analysis of pre-test and post-test questionnaire data, there was a notable improvement in respondents’ performance, with scores increasing from 4.39 (categorized as "Good") to 5.07 (categorized as "Very Good"). It's indicating the success of the training in improving teachers' understanding and acceptance of digital learning media. This activity lays the foundation for innovative education, although infrastructure and data security challenges still require further attention.
The Evolution of Fraud Theory: Theoretical Frameworks and Technological Integration Fashimado, Zaki Sima; Haryono, Slamet; Komariyah, Erna Fitri
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.95328

Abstract

This study explores the evolution of fraud theories by integrating classical principles with cutting-edge technological advancements. Through a comprehensive qualitative analysis of peer-reviewed literature in Scopus, informed by theoretical synthesis, the study examines predominant fraud models and the influence of modern tools such as artificial intelligence (AI) and data analytics. The findings reveal a significant shift from traditional, static models focused on individual misconduct to more dynamic, multi-level frameworks that incorporate factors like capability, collusion, and organizational integrity. Drawing from criminological and sociological perspectives, the research underscores that fraud is a systemic issue influenced by organizational culture and social structures. It highlights how AI enhances fraud detection capabilities and challenges existing theoretical assumptions by framing fraud as an adaptive, network-based phenomenon. The study underscores the importance of incorporating ethical and social dimensions into fraud models to improve their relevance and effectiveness. In practice, the research advocates for the development of more sophisticated and proactive fraud-prevention strategies that leverage technological advances. This study's originality lies in its innovative integration of classical fraud theories with modern technological practices, offering a holistic approach that bridges theoretical development and practical application through interdisciplinary insights, thereby providing a comprehensive framework for understanding and combating fraud in the digital age and contributing valuable perspectives to both academic and professional fields.
Co-Authors Akhmad Afnan Alqurni, Rahmad Ridho Andiyansari, Popi Anggit Esti Irawati Anggraeni, Rahayu Indah Ardiatus Subekti, Gemelthree Budiwibowo, Triyono Cahyanindyah, Permatasari Darmawan Darmawan Desi Triyani Fashimado, Zaki Sima Fran Sayekti Frendy Frendy Gemelthree Ardiatus Subekti Hani’ah, Umi Ida Musdafia Ibrahim Ifah Rofiqoh Kusuma, Andre Wahyu Leonardus Tandi Tola Lilis Endang Wijayanti, Lilis Endang Ma'rifah, Amrina Amar Nazira, Erra Oktaviani, Tamara Permatasari Cahyaningdyah Pradana, Celvin Bagus Prasaja, Mukti - Puspitasari, Winda Putri, Alfina Syahara Rahmawati, Ulfa Reschiwati Rizki Ramadhani Sari, Fenti Novita Siti Resmi Slamet Haryono Triyani, Desi Ul Albab, Farah Nisa Wijayanti, Dini Astri Yuni Putri Yustisi Zaki Sima Fashimado