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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Sasando : Jurnal Bahasa, Sastra Indonesia, dan Pengajarannya Jurnal Teknologi Informasi dan Komunikasi Jurnal Ilmiah ASET Teknik: Jurnal Ilmu Teknik dan Informatika MANAJEMEN Jurnal Ekonomi Bisnis dan Akuntansi Dinamika Jurnal Manajemen Bisnis Kewirausahaan JURNAL AKUNTANSI DAN BISNIS Community: Jurnal Pengabdian Pada Masyarakat JURNAL ILMIAH SAINS TEKNOLOGI DAN INFORMASI Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vivi Kumalasari, Vivi
Universitas Sains Dan Teknologi Komputer
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Sistem Akuntansi Manajemen Keuangan Terintegrasi E-Commerce Untuk Meningkatkan Akurasi Laporan Keuangan Ewilla Sewing Demak Sukemi Kamto Sudibyo; Eni Endaryati; Vivi Kumalasari Subroto; Sri Wahyuning; Nur Rokhman; Agus Priyadi; Delinda Dalis Yuliani
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.950

Abstract

The development of digital technology encourages business entities to utilize e-commerce to expand their market. However, many have difficulty managing financial reports because the online sales system is not yet integrated. Ewilla Sewing, a convection business, still records finances manually and separately from online sales.  This study designs and implements an integrated e-commerce financial management accounting system to improve the accuracy, efficiency, and reliability of financial reports. The research method uses a descriptive qualitative approach with observation, interviews, and document analysis. The system was developed with a waterfall model. The results of the study show that the system is able to manage finances more efficiently, accelerate reporting, provide real-time data, support internal audits, and help make more appropriate decisions for Ewilla Sewing.
Pemberdayaan UMKM Pedagang Sate Ayam di Mall Taman Anggrek melalui Program Pembinaan Terstruktur Benny Cuaca; Bambang Widjanarko Susilo; Edy Susanto; Ayu Miranti Kusumaningrum; Galuh Aninditiyah; Rezky Eko Prasetyo; Zahra Dinul Khaq; Vivi Kumalasari Subroto; Febryantahanuji Febryantahanuji
Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat Vol. 2 No. 3 (2025): Juli : Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/harmoni.v2i3.1918

Abstract

This community service activity aimed to provide guidance and capacity building for micro, small, and medium enterprises (MSMEs), specifically chicken satay vendors operating in the parking area of Taman Anggrek Mall, Jakarta. These culinary MSMEs have strong potential due to their strategic location, which attracts high foot traffic. However, many of these business owners still face challenges in managing and developing their businesses, particularly in terms of managerial skills, financial record-keeping, and marketing strategies. Therefore, this program was designed to enhance their business competitiveness by improving their managerial abilities, introducing simple bookkeeping practices, and promoting the use of digital platforms for marketing. The implementation of the program began with an initial observation to identify the specific needs and challenges faced by the MSME actors. This was followed by interactive training sessions covering topics such as the importance of basic financial management, how to create simple financial reports, and effective yet low-cost digital marketing strategies. In addition to the training, the team also provided intensive one-on-one mentoring to ensure that participants could apply the materials in their daily business operations. The outcomes of the program showed positive developments. The MSME participants began to recognize the importance of keeping financial records as a basis for making business decisions. They were also able to identify internal management issues such as inventory control and business planning. In terms of marketing, most of the vendors have started using digital platforms like WhatsApp Business and Instagram to promote their products, allowing them to reach a wider audience.It is expected that this community engagement initiative will continue and serve as a model for similar training programs targeting culinary MSMEs in other busy urban areas. Such efforts are essential to developing more independent, professional, and competitive MSMEs in the digital era.
Analisa Tren dalam Mengevaluasi Kinerja Rasio Keuangan Pt. Gudang Garam Tbk (GGRM) Selama Periode 2020-2023 Bambang Widjanarko Susilo; Benny Cuaca; Edy Susanto; Ayu Miranti Kusumaningrum; Galuh Aninditiyah; Rezky Eko Prasetyo; Zahra Dinul Khaq; Vivi Kumalasari Subroto; Febryantahanuji Febryantahanuji; Sri Wahyuning
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1417

Abstract

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.
Pendampingan Implementasi Pelaporan Keuangan SAK ETAP Di Koperasi Inti Dana Semarang Ayu Miranti Kusumaningrum; Bambang Widjanarko Susilo; Edy Susanto; Galuh Aninditiyah; Zarah Dinul Khaq; Vivi Kumalasari Subroto; Nanik Qosidah; Benny Cuaca
Community : Jurnal Pengabdian Pada Masyarakat Vol. 4 No. 3 (2024): November : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/z54jy240

Abstract

Savings and loan cooperatives play an important role in strengthening the community's economy, especially in the micro and small sectors. However, many cooperatives face various challenges related to proper financial management and recording. Limited human resources and lack of understanding of relevant accounting standards are the main obstacles. This community service aims to increase understanding and application of SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) in the Koperasi Simpan Pinjam (KSP) Inti Dana Semarang.  The methods used include training, mentoring, and evaluation of the implementation of  SAK ETAP. The results of this program show an improvement in the quality of financial reports and transparency in cooperative management. This initiative has a positive impact on member trust and the sustainability of cooperative businesses
KEEFEKTIFAN PEMBELAJARAN MENULIS CERPEN DENGAN MODEL SINEKTIK DAN MODEL PETA KONSEP PADA SISWA SEKOLAH MENENGAH PERTAMA Suprapti; Vivi Kumalasari Subroto
Sasando Vol 6 No 1 (2023): SASANDO VOL 6 NO 1 APRIL 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/sasando.v6i1.215

Abstract

Penelitian ini berjudul “Keefektifan Pembelajaran Menulis Cerpen dengan Model Sinektik dan Model Peta Konsep pada Siswa Sekolah Menengah Pertama”. Permasalahan yang dikaji dalam penelitian ini adalah apakah terdapat perbedaan keterampilan menulis cerpen antara siswa yang diajar dengan model sinektik dengan siswa yang mendapatkan model peta konsep ? Tujuan dari penelitian ini adalah memaparkan ada tidaknya perbedaan kemampuan menulis cerpen dalam pembelajaran menulis cerpen pada siswa SMP dengan digunakannya model sinektik dan model peta konsep. Pembelajaran menulis cerpen di sekolah belum menarik minat siswa. Siswa beranggapan bahwa kegiatan menulis cerpen merupakan materi pembelajaran sulit, bahkan beberapa siswa mengalami kesulitan untuk memulai menulis cerpen. Penyebab tersebut timbul karena siswa tidak memahami kriteria menulis cerpen yang baik, kurang menguasai alur, konflik, klimaks bahkan penokohan yang ada dalam sebuah cerpen. Untuk itu, peneliti memandang bahwa guru perlu melakukan inovasi dalam pembelajaran agar pembelajaran menulis cerpen dapat terlaksana secara efektif. Peneliti berpendapat bahwa model dari cerpen ke cerpen dan model bersafari mengandung aspek-aspek yang dapat meningkatkan minat siswa terhadap pembelajaran menulis cerpen. Penelitian ini terfokus pada keefektifan pembelajaran menulis cerpen di SMP antara kelas yang diberi model sinektik dengan kelas yang diberi model peta konsep. Sesuai dengan permasalahan tersebut, penelitian ini bertujuan untuk mengetahui ada tidaknya perbedaan keberhasilan pembelajaran menulis cerpen dengan digunakannya kedua model tersebut. Hasil dari penelitian ini adalah ada perbedaan yang signifikan antara kelompok eksperimen 1 dengan kelompok eksperimen 2. Perbedaan itu ditunjukkan dengan tingkat signifikansi sebesar 0,001 dengan tingkat signifikansi di kelompok eksperimen 1, yaitu model sinektik. Didapat nilai rata-rata 80,02 dengan standar deviasi 1,99 apabila dibandingkan dengan kelompok eksperimen 2 dengan nilai rata-rata 71,93 dengan standar deviasi 2,04, yaitu model peta konsep. Model sinektik lebih efektif dibandingkan dengan model peta konsep dalam pembelajaran menulis cerpen di SMP. Simpulan yang diperoleh yaitu model sinektik sangat efektif dalam pembelajaran menulis cerpen di SMP. Dengan demikian, penelitian ini menarik dikembangkan lebih lanjut untuk lingkup sekolah menengah atas yang lebih luas, sehingga keefektifan model sinektik akan membawa dampak positif bagi pembelajaran bahasa Indonesia pada umumnya dan menulis cerpen khususnya. Kata kunci: menulis cerpen, model sinektik, model peta konsep.
Web-Based Sales System Using the Cash-Basic Method Endaryati, Eni; Vivi Kumalasari Subroto
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i2.1364

Abstract

Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales transactions and present sales reports quickly and validly. Web-based applications can be used to manage finances, business and services. Makes it easier to present sales reports both daily and monthly and can minimize errors when information is generated. Good management of information systems will increase efficiency and productivity in decision making by management
PERANCANGAN SISTEM KEUANGAN DI PUSKESMAS KARANGAWEN II DEMAK Subroto, Vivi Kumalasari; Endaryati, Eni
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1973

Abstract

In connection with the need for a financial information system, the Karangawen II Demak Community Health Center is a research object that requires such an information system. This is because in carrying out its operational activities, the Karangawen II Demak Community Health Center has not used an adequate financial information system so that track records of income receipts, shopping expenditures and financial balances have not been recorded properly. This of course has an impact on the smooth operational activities of the Karangawen II Demak Health Center and also has an impact on the assessment of current assets owned by the Karangawen II Demak Health Center. To overcome this problem, this financial information system will be developed on a web basis so that it is hoped that it can help the operational activities of the health center.
INTEGRASI SISTEM AKUNTANSI MANAJEMEN PENGGAJIAN DRIVER PADA PT. ADI SARANA ARMADA TBK (LOGISTICS) Sukemi Kamto Sudibyo; Eni Endaryati; Vivi Kumalasari Subroto; Sri Wahyuning; Nur Rokhman; Agus Priyadi; Arga Adriansah
MANAJEMEN Vol. 5 No. 2 (2025): Oktober : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i2.1394

Abstract

Driver payroll management is a strategic aspect of financial management accounting because it not only accounts for a significant proportion of labor costs in logistics company operations but also directly relates to the well being of workers, the primary drivers of distribution. This study aims to analyze and design an integrated management accounting system that can improve the effectiveness, efficiency, and accuracy of driver payroll at PT Adi Sarana Armada Tbk. Using Research and Development (R&D) methods, the study was conducted in the logistics business unit through observation, interviews, and document review related to the existing payroll system. The results indicate that the integration of a digital based system accelerates the payroll process, increases transparency, and strengthens operational cost control. This system ensures salaries are paid fairly, on time, and according to regulations, while minimizing administrative errors. These findings underscore the importance of digital transformation as a managerial strategy to support operational performance and provide appropriate rewards to drivers, the primary drivers of logistics services.
Assessing the Contribution and Effectiveness of Motor Vehicle Taxes in Enhancing Regional Revenue: Evidence from Central Java Province Subroto, Vivi Kumalasari; Sudibyo, Sukemi Kamto
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3161

Abstract

Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Central Java Regional Revenue Agency (Bapenda), the research assesses the effectiveness and contribution of PKB and BBNKB in supporting local fiscal performance. The results show that PKB consistently exerts a positive, meaningful influence on PAD, underscoring its central role in sustaining the province’s fiscal strength. In contrast, BBNKB demonstrates a weaker, less stable impact, primarily driven by changes in vehicle ownership trends and administrative challenges. When considered together, both tax instruments contribute to enhancing local fiscal capacity, although the reliance on PKB remains predominant. These findings underscore the importance of modernizing regional tax administration, particularly through digital innovation, transparent reporting systems, and community-based compliance strategies. Strengthening these mechanisms is essential to building a more resilient and autonomous fiscal framework, especially in the context of post-pandemic economic recovery and long-term regional development planning
PENGARUH PENGALAMAN PELANGGAN DIGITAL TERHADAP NIAT BELI ULANG E-COMMERCE kholifah, Siti; Subroto, Vivi Kumalasari; Endaryati, Eni
Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Vol 10, No 2 (2025): November 2025
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/ep.v10i2.26891

Abstract

Pertumbuhan e-commerce di Indonesia meningkatkan persaingan antarplatform digital sehingga retensi pelanggan menjadi prioritas utama. Berbagai penelitian menunjukkan bahwa pengalaman pelanggan digital dan kepuasan pelanggan memengaruhi niat beli ulang, namun sebagian studi di Indonesia masih bersifat deskriptif dan belum mengintegrasikan Expectation Confirmation Theory (ECT) secara utuh. Penelitian ini bertujuan menganalisis pengaruh pengalaman pelanggan digital terhadap niat beli ulang dengan kepuasan pelanggan sebagai variabel mediasi berdasarkan kerangka ECT. Penelitian menggunakan pendekatan kuantitatif melalui survei terhadap 96 pengguna e-commerce di Jawa Tengah. Data dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan teknik bootstrapping sebanyak 5.000 subsampel untuk menguji signifikansi hubungan antarvariabel. Hasil penelitian menunjukkan bahwa pengalaman pelanggan digital berpengaruh positif dan signifikan terhadap kepuasan pelanggan dan niat beli ulang. Kepuasan pelanggan juga berpengaruh positif dan signifikan terhadap niat beli ulang serta berperan sebagai mediator parsial antara pengalaman pelanggan digital dan niat beli ulang. Temuan ini mendukung ECT yang menyatakan bahwa kepuasan pelanggan terbentuk melalui konfirmasi harapan atas pengalaman digital yang diterima. Penelitian ini menyimpulkan bahwa pengelolaan pengalaman dan ekspektasi pelanggan secara konsisten penting untuk meningkatkan kepuasan serta mendorong niat beli ulang pada e-commerce di Indonesia. Implikasi praktis penelitian ini relevan bagi pengelola platform dalam merancang strategi layanan digital yang berorientasi pada pelanggan secara berkelanjutan dan efektif.Kata Kunci: pengalaman pelanggan digital, kepuasan pelanggan, niat beli ulang, e-commerce
Co-Authors Aftuqa Sholikatur Rohmania Agus Priyadi Arga adriansah Ayu Miranti Kusumaningrum Bambang Widjanarko Susilo Benny Cuaca Danang, Danang Delinda Dalis Yuliani Didik Darmadi Edy Susanto ENI ENDARYATI Eni Endaryati Febryantahanuji Febryantahanuji Galuh Aditya Galuh Aninditiyah Gunawan Wibisono Haryo Kusomo Hendri Rasminto Jarot Dian Susatyono Kasih Purwantini Kusumajaya, Robby Andika Melina Sari Nanik Qosidah Nur Rokhman Rezky Eko Prasetyo Setiawan Setiawan Setiawan Setiawan SITI KHOLIFAH Sri Wahyuning Sri Wahyuning Sugiarto Sugiarto Sukemi Kamto Sudibyo Suprapti Zahra Dinul Khaq Zarah Dinul Khaq