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All Journal JASF (Journal of Accounting and Strategic Finance) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi AKUNESA Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Ilmiah Akuntansi
Rika Puspita Sari
Universitas Dr. Soetomo
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Analisis Kesehatan Keuangan Koperasi Simpan Pinjam Dan Pembiayaan Syariah di Tengah Pandemi Covid19 Dina Alafi Hidayatin; Rika Puspita Sari; Novianita Sari
Jurnal Akuntansi Vol 10 No 3 (2022): AKUNESA (Mei 2022)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.709 KB) | DOI: 10.26740/akunesa.v10n3.p55-67

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT NU Singgahan Tuban Tahun 2020. Penelitian ini menggunakan metode kualitatif deskriptif dengan analisis penilaian kesehatan dengan analisis penelitian kesehatan yang berpedoman pada Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan UKM No. 07/Per/Dep.6/IV/2016. Tentang Pedoman Penilaian Kesehatan Koperasi Simpan Pinjam dan Pembiayaan Syariah dan Unit Simpan Pinjam Pembiayaan Syariah. Berdasarkan hasil perhitungan rasio dan skor akhir, dapat disimpulkan bahwa secara umum KSPPS BMT NU Singgahan Tuban termasuk pada kategori sehat. Kondisi ini menunjukkan bahwa KSPPS BMT NU Singgahan Tuban mampu memberikan kepercayaan kepada anggotanya dalam pengelolaan keuangannya.
PENGENALAN DAN PELATIHAN OPERASIONAL APLIKASI AKUNTANSI BERBASIS ANDROID DI UMKM ONDOMOHEN PACK Ninik Mardiana; Rika Puspita Sari; Sumartono; R.Ayu Erni Jusnita; Kusmiyati
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 6 No 2 (2023): Aptekmas Volume 6 Nomor 2 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v6i2.6675

Abstract

UMKM Ondomohen Pack, is a micro business engaged in producing packaging made of cardboard whose shape can be ordered according to the wishes of the customer. This PKM is a continuation of the collaboration with UMKM Ondomohen Pack which was held in 2019. This UMKM still needs improvement here and there, so this collaboration is sustainable. This year what the service lecturer team wants to fix is ​​the problem of recording financial bookkeeping which still uses a manual system by recording in a ledger. Therefore the team of community service lecturers will provide an introduction and training to MSME staff on android applications that can be used to handle financial records by utilizing available android applications. The implementation method begins with discussion and observation about what still needs to be fixed on the Ondomohen Pack, then training and mentoring will be held so that workers in charge of financial records understand Android-based accounting operations.
FAKTOR-FAKTOR YANG MEMENGARUHI MINAT PENGGUNAAN SIA BERBASIS BANK DIGITAL PADA MAHASISWA AKUNTANSI GENERASI Z DI SURABAYA DENGAN PENGARUH SOSIAL SEBAGAI VARIABEL MEDIASI Annisa Ayu Ramadhiani; Rika Puspita Sari
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/84hxzt30

Abstract

This study analyzes the influence of perceived ease of use, perceived usefulness, trust, and security on the intention to use digital bank-based accounting information systems, with social influence as a mediating variable. The research was conducted on 120 Generation Z accounting students from universities in Surabaya using purposive sampling. The results show that perceived ease of use and security significantly influence usage intention, while perceived usefulness and trust do not. Perceived ease of use and usefulness affect social influence, but trust and security do not. Social influence does not mediate the relationship between the independent variables and usage intention. The findings indicate that technical factors are more dominant than social factors in encouraging the intention to adopt digital bank-based accounting information systems. These insights contribute to both academia and the banking industry in developing strategies for financial technology adoption.
Whistleblowing System: Do seniors blow less? Rida Perwita Sari; Lidya Primta Surbakti; Rika Puspita Sari; Dian Anita Nuswantara
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.397

Abstract

To fortify itself against any harmful behavior, an organization has meticulously designed a whistleblowing policy system. Despite the availability of this channel, not all members actively engage in using it to contribute to the overall health of the organization. To address this issue effectively, organizations need to conduct in-depth analyses to identify the specific barriers within their context. Our study responds to such topical issues by observing the role of seniority in motivating organizational members to actively embrace their roles as whistle-blowers. The research specifically examines the role of maturity in influencing individuals to step forward and report wrongdoing within the organization. In doing so, we employed the moderated regressions as a methodological approach, involving 396 employees from eight East Java offices of the Directorate General of Taxation. The study's findings provide empirical support for the notion that positive attitudes toward the use of the whistleblowing system significantly increase members' intention to report instances of wrongdoing. However, the research fails to corroborate the hypothesis that age plays a significant role in influencing people’s intention to be whistle-blowers. Considering these results, the implications for organizational governance and policymaking are discussed.
Determinants of Accounting Students Interest in Pursuing Careers as Public Accountants: Evidence from Universities in Surabaya Rika Puspita Sari; Agus Surya Bharmawan; Didik Tugas Suprianto
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3284

Abstract

This study examines the determinants influencing accounting students’ interest in pursuing careers as public accountants in Indonesia. Specifically, this study investigates the effects of labor market considerations, self-efficacy, financial rewards, family environment, and social values on students’ career intentions toward the public accounting profession. The public accounting profession plays an important role in ensuring transparency, accountability, and reliability of financial information, making it a significant career option for accounting graduates. Understanding the factors that influence students’ career choices is therefore essential for educational institutions and professional bodies in developing strategies to attract future public accountants. This study employed a quantitative research approach using primary data collected through questionnaires distributed to accounting students from public and private universities in Surabaya, Indonesia. The sample consisted of 100 accounting students selected using purposive sampling. Data were analyzed using multiple linear regression analysis with SPSS. The findings indicate that family environment significantly influences accounting students’ interest in pursuing careers as public accountants. Meanwhile, labor market considerations, self-efficacy, financial rewards, and social values do not significantly affect students’ career interest in the public accounting profession. These findings suggest that family support and influence remain important factors in shaping students’ career decisions within the accounting field.
Co-Authors Agus Surya Bharmawan Annisa Ayu Ramadhiani Dian Anita Nuswantara Didik Tugas Suprianto Hidayatin, Dina Alafi Kusmiyati Lidya Primta Surbakti Ninik Mardiana Novianita Sari R.Ayu Erni Jusnita Rida Perwita Sari Sumartono