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All Journal Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi Jurnal Riset Keuangan dan Akuntansi (JRKA) Journal of Economic, Bussines and Accounting (COSTING) WIDYABHAKTI Jurnal Ilmiah Populer JURNAL AKUNTANSI Balance Vocation Accounting Journal Jurnal Ilmiah Edunomika (JIE) JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Bisnisman : Riset Bisnis dan Manajemen International Journal of Business, Law, and Education International Journal of Business, Economics, and Social Development Journal of Science and Education (JSE) Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Jurnal Akuntansi dan Keuangan Indonesian Accounting Literacy Journal Review of Applied Accounting Research Safari : Jurnal Pengabdian Masyarakat Indonesia Sanskara Ekonomi dan Kewirausahaan Jurnal Multidisiplin West Science Eastasouth Journal of Impactive Community Services Indonesian Journal of Advanced Research (IJAR) Jurnal Akuntansi dan Keuangan West Science Jurnal Bisnis dan Manajemen West Science Jurnal Ekonomi dan Kewirausahaan West Science West Science Accounting and Finance West Science Social and Humanities Studies IIJSE Pengabdian Pendidikan Indonesia (PPI) Journal of International Multidisciplinary Research JIPITI: Jurnal Pengabdian kepada Masyarakat JAS (Jurnal Akuntansi Syariah) Jurnal Sipakatau Pinisi Journal of Entrepreneurship Review INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) Economit Journal Scientechno: Journal of Science and Technology Journal Markcount Finance Journal of Social Science Utilizing Technology
Rina Destiana
Fakultas Ekonomi, Universitas Swadaya Gunung Jati Cirebon
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Financial Management of MSMEs in Cirebon Regency: A Qualitative Approach in Improving Performance and Sustainability Rina Destiana; Acep Komara
Journal of Social Science Utilizing Technology Vol. 2 No. 4 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jssut.v2i4.1430

Abstract

ABSTRACT Background. Effective financial management is a crucial aspect for Micro, Small, and Medium Enterprises (MSMEs) in Cirebon Regency in achieving optimal performance and business sustainability. With the existence of MSMEs that contribute significantly to the regional economy, a deep understanding of financial management is very important. Purpose. This research aims to explore the financial management practices of MSMEs through a qualitative approach, analyze the challenges faced, and identify strategies that can be applied to improve financial management. Method. This study applies a qualitative approach to explore the financial management practices of MSMEs in Cirebon Regency. Participants consisted of 20 MSME owners who manage businesses in the food and beverage, handicraft, and trade sectors, with a minimum of two years of experience. Data were collected through in-depth interviews and observations. The interviews use a semi-structured guide to obtain information about financial management practices, challenges faced, and strategies implemented, conducted directly at the business site to provide better context. Observations are carried out to understand daily financial management practices, including recording transactions and interactions with customers. The data obtained was analyzed using a thematic analysis approach. The analysis process begins with the transcription of interviews and recording of observations, followed by the identification of the main themes that emerge and their grouping into relevant categories. The results of the analysis are expected to provide in-depth insights into the financial management of MSMEs in Cirebon Regency. Results. The study show that many MSMEs in Cirebon Regency experience difficulties in financial management due to low financial literacy, lack of good financial planning, and lack of access to support from financial institutions. Conclusion. Effective financial management is very important for the performance and sustainability of MSMEs in Cirebon Regency. This article recommends the need for intensive education and training programs for MSMEs to improve their financial management skills.
DIGITAL TRANSFORMATION OF ACCOUNTING THROUGH ARTIFICIAL INTELLIGENCE TECHNOLOGY Rohaeni Marliana; Audy Dea Maharani; Rina Destiana
Scientechno: Journal of Science and Technology Vol. 5 No. 1 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/scientechno.v5i1.2283

Abstract

Artificial intelligence (AI) has played a crucial role in improving the efficiency and accuracy of financial data management in the accounting field through process automation, big data analysis, and faster and more precise decision-making. This research aims to analyze the perception of accounting students in Indonesia towards the application of artificial intelligence (AI) in the digital transformation of accounting. Using a descriptive quantitative method with a survey of 163 respondents, the results showed that the majority of students understood that AI has been applied in companies and got information from the internet and social media. They agree that AI can automate routine tasks, increase efficiency, and minimize errors in the accounting process. However, the study also revealed concerns regarding potential workforce reductions, over-reliance on technology, and data security risks and skills gaps that could exacerbate social inequality. These findings highlight the importance of improving student competencies and attention to social, ethical, and security aspects in the application of AI so that its benefits can be utilized optimally and responsibly in the digital era.
The Influence of Ease of Use, Security, and Benefits of QRIS Usage on the Development of the Digital Economy Reva Puspamidya; Rina Destiana
International Journal of Business, Economics, and Social Development Vol. 7 No. 3 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i3.1343

Abstract

This study aims to analyze the influence of ease of use, security, and perceived usefulness of QRIS on the development of the digital economy among Generation Z in Cirebon City. Using the Technology Acceptance Model (TAM) framework, data were collected from 300 respondents through an online questionnaire and analyzed using multiple linear regression. The results indicate that, both partially and simultaneously, the variables of ease of use, security, and perceived usefulness have a positive and significant effect on digital economic development. These three factors contribute 56.2% to enhancing the efficiency of cashless transactions and strengthening the digital ecosystem. The findings highlight the importance of optimizing digital payment technology features to accelerate digital economic transformation.
Co-Authors Aa Umar Yahya Abdurohim Abdurohim Acep Komara Ade Fitriyatun Hasanah Adela Yuanila Adi Suroso Aeni, Tia Inayatul Ageng Widya Nur Rohmatillah Agus Prasetyo Agus Prasetyo, Camelia Putrini Agus Santoso Ahmad Rizani Ahmad Rizani Aisyah Aisyah Alfi Nurul Imanah Alya Letavania Apri Dwi Astuti Apri Dwi Astuti Arief Yanto Rukmana Arnes Yuli Vandika Audy Dea Maharani Awaludin , Dipa Teruna Budi Srisulistiowati, Dwi Budi Sulistiyo Nugroho Candra Prihatini Cyntia Aurely Dedet Erawati Devi Susiati Devid Ruung Pontoan Dhanias, Fitriana Rakhma Dhety Chusumastuti Diawati, Prety Dikarsa, Asep Anggi Dimas Umar Hamzah Dinny Nurhayati Fadillah Dwi Budi Srisulistiowati Dwi Dersmi Selan Eko Sudarmanto Eko Sudarmanto Endang Herawan Endang Supriatna Euis Nurawaliyah Eva Yuniarti Utami Fahri Ryandi Fitria Dewi Gilaa, Thitus Gita Dwi Lestari Haeranah Haeranah Haeranah, Haeranah Herawati Herawati Herni Herni Ida Ayu Putri Suprapti Indah Fauziah Indah Nuraini, Indah Iwan Harsono Jan Horas Veryady Purba Jauhari, Burhanuddin Judijanto, Loso Kamalah Saadah Komarudin Komarudin Lailatul Ichdah Lia Nurina Lia Nurina Listanti, Ruri Virginia Loso Judijanto Loso Judijanto M. Ali Mauludin M. Ali Mauludin Maimon Sumo Mardi Maula, Nida Syarofatul Misdi Mislan Sihite, Mislan Monica, Tantri Muh. Zulfi Qadri Muh. Zulfi Qadri Muhammad A'ffar Muhammad Amsal Nasution Muhammadong Muhlis Muhlis Muhlis Murini, Murini Muzayyanah Yuliasih Muzayyanah Yuliasih Napu, Iin Angraen Navanti, Dovina Nisa Miftachurohmah Novia Choerunisa Ramdhani Nugroho, Budi Sulistiyo Nur Aeni Salsabila Nurani Hartini Nurlia Nurlia Otto Fajarianto Putrini, Camelia Ramdhan Kurniawan Rawi Rawi Rawi Rawi, Rawi Rena, Selsa Reva Puspamidya Rimayanti Rimayanti Rizani , Ahmad Rohaeni Marliana Rosi, Sofia Safitri, Camelia Shandra Khaerunissa Shintia Agustine Sidrotun Naim Siti Nur Hadiyati Sri Rejeki Sri Rejeki Sulistyowati, Nur Wahyuning Suprapti, Ida Ayu Putri Supriatna, Endang Suroso, Adi Syifa Qurrotil Aini Teddy Oswari Thitus Gilaa Tiara Muthiarsih Titin Endrawati Tri Neliana Utami, Eva Yuniarti Wahyu Purwandari Wahyu Purwandari Weraman, Pius Widjaja , Warkianto Wijayanti, Indah Oktari Wiwit Apit Sulistiowati Yudi Aryanto Yulianti, Sani Yuliyanti, Dini Yuni Rahmawati Yunita Maudi Ruswandi5