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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Journal of Applied Islamic Economics and Finance JURNAL AKUNTANSI DAN BISNIS Jurnal Manajemen Informatika & Teknologi Indonesian Journal of Multidisciplinary on Social and Technology JURNAL ILMIAH SAINS TEKNOLOGI DAN INFORMASI Seminar Nasional Teknologi dan Multidisiplin Ilmu Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Vivi Kumalasari Subroto
Universitas Sains Dan Teknologi Komputer
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Social Sciences

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Desain dan Implementasi Sistem Informasi Akuntansi Berbasis Web untuk Analisis Kesehatan Keuangan Bank Wakaf Mikro Menggunakan Metode CAMEL Eni Endaryati; Sukemi Kamto Sudibyo; Vivi Kumalasari Subroto; Siti Kholifah
Jurnal Manajemen Informatika & Teknologi Vol. 6 No. 1 (2026): Mei : Jurnal Manajemen Informatika & Teknologi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/mifortekh.v6i1.1268

Abstract

The development of information technology encourages Islamic microfinance institutions to improve the effectiveness and transparency of financial management through digital information systems. However, Micro Waqf Banks still face problems in transaction management and financial reporting due to manual and unintegrated recording processes. This study aims to develop a web-based Accounting Information System integrated with the CAMEL method to support the financial health analysis of Micro Waqf Banks. The study uses a Research and Development (R&D) approach with a Waterfall model that includes needs analysis, design, implementation, testing, and system maintenance. The CAMEL method is used through the aspects of Capital, Asset Quality, Management, Earnings, and Liquidity. The results show that the system is able to improve the effectiveness of financial data management, accelerate report preparation, reduce recording errors, and produce an automatic financial health analysis. The validation results obtained a score of 3.5 from academic validators and 3.6 from practitioners with a very valid category. This study contributes to the integration of web-based accounting information systems and the CAMEL method in Islamic microfinance institutions.
Pengaruh Financial Technology dan Literasi Keuangan terhadap Perilaku Keuangan pada Generasi Z di Kota Semarang Tri Tafrijiyyah; Vivi Kumalasari Subroto
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 19 No 1 (2026): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v19i1.3456

Abstract

The rapid development of financial technology, combined with varying levels of financial literacy, is a crucial factor influencing the financial behavior of Generation Z. This study aims to examine the effect of financial technology and financial literacy on the financial behavior of Generation Z in Semarang City. A quantitative approach was employed, using a survey method involving 397 Generation Z respondents selected through purposive sampling. Data were collected via questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that financial technology and financial literacy have a positive and significant effect on the financial behavior of Generation Z in Semarang City. These findings suggest that the utilization of technology-based financial services, supported by adequate financial literacy, contributes to fostering more responsible financial behavior. Therefore, efforts to enhance financial literacy and the proper use of financial technology should continue to be promoted among Generation Z.
SOCIAL MEDIA AUDIT, A NEW SCOPE FOR AUDITING Eni Endaryati; Vivi Kumalasari Subroto
Jurnal Akuntansi dan Bisnis Vol. 1 No. 2 (2021): Oktober 2021 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v1i2.85

Abstract

The social media audit/assurance program aims to provide the management with the results of an assessment of the effectiveness of control over social media policies and processes in a company. Assurance program, this relates to audits that focus on operational effectiveness and how to monitor it and the effectiveness of strategies within the organization. Not only for the financial sector, audit activities can also be carried out for social media accounts. The term for this is a social media audit. The social media audit/assurance program aims to provide the management with the results of an assessment of the effectiveness of control over social media policies and processes in a company. The growing use of social media for entities/corporations can be used to create company publicity when someone finds an interesting story about the company in the online world. The existence of social media provides a new channel for companies to interact differently with consumers. If it is able to be utilized and managed properly, it can provide many positive impacts for the company. Social media can also be used as a media campaign that has a function as a strategic policy maker, which has various programs or policies that must be disseminated to the public. Keywords: social media audit, auditing, assurance program
SISTEM INFORMASI AKUNTANSI KEUANGAN KANTOR DESA TAMBAKREJO KENDAL METODE CASH BASIS Sukemi Kamto Sudibyo; Eni Endaryati; Vivi Kumalasari Subroto; Sri Wahyuning; Nur Rokhman; Fitri Nur Romdhonah
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.798

Abstract

The Tambakrejo Village office has problems in managing village finances in recording and presenting financial reports. Currently, the Tambakrejo village office uses a manual reporting system by handwriting it in a book. Data is stored in archives which may be lost or damaged, requires a long time to search if the data is to be used or viewed again, delays in preparing village financial reports due to ineffective recording and management of financial reports. The aim of this research is to produce a Financial Accounting Information System Using the Cash Basis Method in Tambakrejo Kendal Village to help handle the recording and processing of village financial reports to make them more effective and computerized. Design and development of an accounting information system using the PHP and CSS bootstrap programming languages, MySQL as a database, with Research and Development research methods. The implementation of this system has been able to simplify the financial management process of the Tambakrejo Village Office so that financial reports are obtained more quickly, easily and effectively. The financial accounting information system of the Tambakrejo Kendal Village Office, the cash basis method, is useful for handling the process of recording, processing and reporting village cash finances based on proof of cash transactions when received or disbursed and is able to provide accurate information on village financial balances in the form of numbers and is equipped with digital archiving of proof of transactions.
PENGARUH PROFITABILITAS, PERTUMBUHAN ASET , UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Galuh Aninditiyah; Bambang Widjanarko Susilo; Vivi Kumalasari Subroto; Galuh Aditya; Aftuqa Sholikatur Rohmania; Haryo Kusomo
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.800

Abstract

This study aims to analyze the influence of profitability, asset growth, and company size on the capital structure of companies listed on the Indonesia Stock Exchange. Capital structure is a crucial element in financial management that affects funding decisions and company risks. The analysis method used was multiple regression, with a sample during the period 2014-2018. The results showed that profitability had a significant negative effect on capital structure, indicating that high-profit companies tended to use less debt. Asset growth, on the other hand, has a significant positive effect on capital structure, suggesting that fast-growing companies are more likely to capitalize on debt. Meanwhile, the size of the company does not show a significant influence on the capital structure. These findings provide important insights for managers in formulating effective and efficient funding strategies, and emphasize the need to consider internal and external factors in decision-making related to capital structure.
Analisis Kinerja Keuangan Organisasi Nirlaba Berdasarkan Rasio Efektivitas dan Efisiensi Studi pada Yayasan Binterbusih Yanitus I. Hipka; Vivi Kumalasari Subroto
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.12927

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan organisasi nirlaba berdasarkan rasio efektivitas dan rasio efisiensi pada Yayasan Binterbusih selama periode 2022–2024. Organisasi nirlaba memiliki karakteristik pengelolaan keuangan yang berbeda dengan organisasi berorientasi laba karena sumber pendanaan berasal dari donatur dan masyarakat sehingga diperlukan pengelolaan yang transparan, akuntabel, efektif, dan efisien. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan analisis rasio keuangan. Data penelitian berupa data sekunder yang diperoleh dari laporan keuangan Yayasan Binterbusih, meliputi target pendapatan, realisasi pendapatan, dan biaya operasional selama tahun 2022–2024. Analisis dilakukan menggunakan rasio efektivitas untuk mengukur kemampuan yayasan dalam mencapai target pendapatan serta rasio efisiensi untuk menilai kemampuan organisasi dalam mengendalikan biaya operasional. Hasil penelitian menunjukkan bahwa rasio efektivitas Yayasan Binterbusih mengalami peningkatan dari 96,6% pada tahun 2022 menjadi 98,8% pada tahun 2023 dan mencapai 101,1% pada tahun 2024. Capaian tersebut menunjukkan bahwa yayasan berada dalam kategori efektif hingga sangat efektif dalam merealisasikan target pendapatan. Sementara itu, rasio efisiensi mengalami penurunan dari 75,8% pada tahun 2022 menjadi 74,4% pada tahun 2023 dan 71,4% pada tahun 2024, yang menunjukkan bahwa pengelolaan biaya operasional semakin efisien. Berdasarkan hasil penelitian, Yayasan Binterbusih memiliki kinerja keuangan yang baik karena mampu meningkatkan pencapaian pendapatan sekaligus mengendalikan biaya operasional. Pengelolaan keuangan yang efektif dan efisien menjadi faktor penting dalam mendukung keberlanjutan program sosial dan pendidikan serta meningkatkan kepercayaan masyarakat dan donatur terhadap organisasi.
Pengaruh Pengetahuan Pajak dan Sanksi Pajak Terhadap Kepatuhan Pajak Penghasilan WPOP dalam Negeri di Wilayah Semarang Barat Niken Damayanti; Febryantahanuji Febryantahanuji; Vivi Kumalasari Subroto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.10753

Abstract

This study aims to examine the level of compliance among Individual Taxpayers (WPOP) in the West Semarang area, a region with substantial tax revenue potential but notable fluctuations in compliance behavior. The primary concerns addressed are taxpayers’ limited understanding of regulations and the insufficient deterrent effect of existing sanctions. Therefore, this research investigates the influence of tax knowledge and tax penalties on income tax compliance. The study employs a descriptive quantitative approach, collecting data through questionnaires administered to 396 respondents, and the results are analyzed using multiple linear regression. The findings reveal that, individually, tax knowledge has a positive and statistically significant effect on tax compliance (t-calculated 6.703 > t-table 1.966), and tax sanctions also exert a significant influence (t-calculated 9.317 > t-table 1.966). Collectively, these two variables account for 49.3% of the variation in taxpayer compliance. The synthesis of results indicates that a combination of persuasive tax education and firm enforcement of sanctions is the most effective strategy. In conclusion, enhancing tax compliance in West Semarang requires a balanced focus on taxpayer understanding and consistent legal enforcement to optimize national revenue collection.
Co-Authors Aftuqa Sholikatur Rohmania Bambang Widjanarko Susilo Desi Setyaratna Sari Didik Darmadi ENI ENDARYATI Febryantahanuji Febryantahanuji Fitri Nur Romdhonah Galuh Aditya Galuh Aninditiyah Haryo Kusomo Hendri Rasminto Irdha Yunianto Jarot Dian Susatyono Kusumajaya, Robby Andika Niken Damayanti NUR ROKHMAN Siti Kholifah sri wahyuning Sukemi Kamto Sudibyo Tiara Putie Purwitasari Tri Tafrijiyyah Tripuspitorini, Fifi Afiyanti Yanitus I. Hipka