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ABSS (ASIAN BUSINESS SOFTWARE SOLUTION) ACCOUNTING V25 DALAM PENYUSUNAN LAPORAN KEUANGAN DAN PENGUKURAN KINERJA KEUANGAN PADA UMKM VERMAKKU Zahrotul Devi Amalia; Hari Purnomo; Dharmawan Iqbal Akbar
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 2 (2025): Vol. 8 No. 2 November 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v8i2.6987

Abstract

Laporan keuangan yang dihasilkan pada UMKM Vermakku masih dilakukan secara manual menggunakan microsoft excel. Hal ini menimbulkan beberapa masalah antara lain kehilangan bukti transaksi dan perhitungan pencatatan yang belum memenuhi standar akuntansi. Aplikasi yang digunakan dalam penelitian ini adalah ABSS Accounting V25. Pendekatan yang digunakan adalah pendekatan deskriptif kuantitatif yang melibatkan teknik pengumpulan data melalui observasi dan wawancara dengan pengelola UMKM Vermakku. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan dari bulan Januari-Maret 2025. Hasil penelitian menyatakan bahwa penggunaan software akuntansi ABSS Accounting V25 dapat meningkatkan akurasi dan efisiensi dalam penyusunan laporan keuangan serta mempermudah proses pencatatan transaksi harian dibandingkan dengan pencatatan secara manual. Selain itu, analisis rasio keuangan yang dilakukan setelah implementasi software akuntansi ABSS Accounting V25 menunjukkan perbaikan dalam kinerja keuangan yang tercermin dari rasio likuiditas, profitabilitas, dan solvabilitas yang berada dalam kondisi baik.
The Moderating Role of Digital Culture in the Relationship between Physical Ergonomics and Organizational Culture in SMI Nurwildani, Mohammad Fajar; Hari Purnomo; Elisa Kusrini; Hartomo Soewardi
Advance Sustainable Science Engineering and Technology Vol. 8 No. 1 (2026): November - January
Publisher : Science and Technology Research Centre Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/asset.v8i1.2666

Abstract

This study investigates the moderating role of digital culture in the relationship between physical ergonomics, organizational culture, and the performance of Small and Medium Industries (SMI). Using survey data from 123 manufacturing SME employees in Tegal, Indonesia, the analysis employed Structural Equation Modeling (SEM-AMOS). The findings reveal that digital culture significantly moderates the relationship between physical ergonomics and organizational culture (β = 0.083; CR = 12.126; p < 0.001). However, physical ergonomics demonstrated an unexpected negative effect (β = –1.031; CR = –5.958; p < 0.001). In addition, organizational culture was found to have no significant influence on performance (β = 0.113; CR = 1.038; p = 0.299). These counterintuitive results highlight digital culture as a key moderator that strengthens the adaptive role of ergonomics. The study contributes by demonstrating the complex interplay between ergonomics, organizational culture, and digitalization, offering practical insights for SME managers to integrate ergonomic practices with digital initiatives to enhance competitiveness.
PENGARUH BUDAYA KERJA TERHADAP PERSEPSI KESELAMATAN PADA PEKERJA KONSTRUKSI DI INDUSTRI MINYAK DAN GAS Bagos Armansyah; Albani Musyafa; Fitri Nugraheni; Hari Purnomo
Wahana Teknik Sipil: Jurnal Pengembangan Teknik Sipil Vol. 30 No. 2 (2025): Wahana Teknik Sipil
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/wahanats.v30i2.6971

Abstract

Occupational safety is a crucial aspect in the oil and gas industry, especially in the high-risk field construction sector. This study aims to analyze the influence of work culture on the perception of safety in field construction workers, especially in the work area of Riau province. The method used was a qualitative and quantitative approach by distributing questionnaires to 108 workers in oil and gas construction projects. The data were analyzed using linear regression to measure the relationship between work culture and safety perception. The results of the study showed that work culture has a positive and significant influence on safety perception, where work culture contributes to safety perception by 45.9%. These findings indicate that a strong work culture can improve the perception of safety, thereby reducing the risk of accidents. Therefore, companies in the oil and gas industry are advised to consistently foster a work culture that supports safety to minimize the risk of work accidents