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All Journal Riset Manajemen dan Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Penelitian Manajemen Terapan (Penataran) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Forum Ilmiah Pendidikan Akuntansi (FIPA) Kupna Akuntansi: Kumpulan Artikel Akuntansi Akurasi
Sura Klaudia
STIE Kesuma Negara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Pengelolaan dan Pengendalian Piutang Pada Unit Pengelola Kegiatan (UPK) Kecamatan Ponggok Kabupaten Blitar Berti Dila Septiana; Sura Klaudia; Kristya Damayanti; Tetty Widiyastuti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.469

Abstract

Poverty is one of the problems that often occurs in Indonesia. Therefore, through the Unit Pengelola Kegiatan (UPK), the government made a Simpan Pinjam Perempuan (SPP) program in revolving funds provided without any collateral, so the risk that often occurs is bad credit arrears. This causes a decrease in assets or a deficit and an increasing number of bad debts, so good management and control are needed to reduce the number of complex or uncollectible receivables. The purpose of this paper is to identify and analyze the role of management and control applied by the UPK Ponggok District, Blitar Regency, in minimizing bad debts. This research is qualitative research with data collection methods with interviews and documentation. The results of this study indicate that (1) Receivable management applied by the UPK Ponggok Subdistrict, Blitar Regency is quite good, especially in credit standards, credit requirements, and applied receivable collection policies, but in the receivables management applied there is no receivables measurement ratio policy. (2) The control of receivables that was implemented did not go well because there were still various irregularities and discrepancies between the implementation and the applicable Standard Operating Procedure.
Analisis Pelanggaran Etika Bisnis Terhadap Penayangan Iklan Rokok Di Pertelevisian Indonesia Sura Klaudia; Kirei Hoshi Fatayo Widyawati; Ellyn Citra Putranti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i2.486

Abstract

No single business actor does not advertise their products, be it products made from herbal ingredients, synthetic materials, or even hazardous materials. Advertising itself can be done in various ways, and one way that is currently immensely loved by business people is to advertise their products through television media. Cigarette advertising itself has been considered to have committed several business ethics violations. The purpose of this study was to determine whether there were violations of business ethics that occurred during the broadcast of cigarette advertisements on television. The type of research that will be applied in this research is qualitative research using descriptive qualitative methods. The results showed two kinds of business ethics violations that occurred during the broadcast of cigarette advertisements; the two types of violations were moral violations and empathy violations. Moral violations occur because of the ineffectiveness of limiting cigarette advertisements that the government has set. Meanwhile, the violation of empathy occurs because of a sense of indifference to the cigarette company about the harmful effects that can be caused by smoking behavior on consumer health.
PERAN GAMIFIKASI DALAM PEMBELAJARAN AKUNTANSI: INOVASI EDUKASI ATAU SEKADAR HIBURAN? Klaudia, Sura
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 10 No. 1 (2025)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pembelajaran akuntansi di perguruan tinggi sering kali dihadapkan pada tantangan rendahnya motivasi dan partisipasi aktif mahasiswa. Untuk mengatasi hal tersebut, gamifikasi mulai diterapkan sebagai strategi pembelajaran inovatif yang mengintegrasikan elemen permainan ke dalam proses edukasi. Penelitian ini bertujuan untuk menganalisis sejauh mana gamifikasi berperan dalam meningkatkan pemahaman dan motivasi belajar mahasiswa akuntansi, serta mengevaluasi apakah gamifikasi efektif sebagai metode edukatif atau hanya sebatas hiburan. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan desain deskriptif. Data dikumpulkan melalui kuesioner yang disebarkan kepada mahasiswa program studi akuntansi yang telah mengikuti pembelajaran berbasis gamifikasi. Analisis dilakukan untuk mengukur pengaruh gamifikasi terhadap aspek kognitif dan afektif mahasiswa. Hasil penelitian menunjukkan bahwa gamifikasi memiliki pengaruh positif terhadap peningkatan motivasi dan keterlibatan mahasiswa dalam proses belajar. Selain itu, pemahaman konsep akuntansi juga meningkat secara signifikan pada kelompok yang terlibat dalam pembelajaran gamifikasi. Temuan ini mendukung pandangan bahwa gamifikasi bukan sekadar hiburan, melainkan dapat berfungsi sebagai inovasi edukatif yang efektif jika dirancang dengan tujuan pembelajaran yang jelas.
Gamifikasi dalam Pembelajaran Akuntansi untuk Pemuda: Solusi Inovatif atau Sekadar Hiburan? Klaudia, Sura
Riset Manajemen dan Akuntansi Vol 16, No 1 (2025): Volume 16 Nomor 1 Mei 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i1.448

Abstract

This study aims to analyze the effectiveness of gamification in accounting education for youth, particularly students aged 17–25. Gamification is a game-based learning strategy believed to enhance engagement and learning motivation. This research employs a descriptive quantitative approach by distributing questionnaires to 120 respondents who have participated in gamified accounting learning, such as using applications like Kahoot!, Quizizz, and game-based accounting simulations. The results show that 78% of respondents felt more motivated to learn accounting through the gamification approach. Additionally, 64% of respondents stated that their understanding of basic accounting concepts improved, while 60% found it easier to retain the learning material. On the other hand, around 25% of respondents tended to view gamification merely as entertainment, without paying attention to the substance of the material presented. These findings indicate that gamification has potential as an innovative and relevant learning method for the characteristics of today’s younger generation. However, its effectiveness largely depends on game design, content integration, and the teaching approach employed by educators. Therefore, an appropriate implementation strategy is necessary to ensure that gamification not only serves as a form of entertainment but also strengthens conceptual and practical understanding of accounting.
PENGARUH KINERJA PEGAWAI TERHADAP KEPUASAN MASYARAKAT MELALUI KUALITAS PELAYANAN ADMINISTRASI KEPENDUDUKAN SEBAGAI VARIABEL MEDIASI Jonh, Sisilia Hakiki; Putra, Iwan Setya; Klaudia, Sura
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 5 No. 3 (2023): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v5i3.5259

Abstract

Abstract This research aims to analyze the influence of employee performance on community satisfaction through service quality as a mediating variable at the Sidorejo village office. This type of research is quantitative research. Data collection was carried out using a questionnaire, the data was analyzed using path analysis. The sample in this research was 100 respondents. The data analysis methods used are descriptive statistical analysis, validity test, reliability test, classical assumption test, path analysis with the help of the SPSS version 21 program. The findings of this research are 1) employee performance has a significant and direct effect on the quality of village office services Sidorejo. 2) employee performance has a significant and direct effect on the satisfaction of the Sidorejo village community. 3) service quality has a significant and direct effect on the satisfaction of the Sidorejo village community. 4) employee performance on community satisfaction does not influence (does not mediate) service quality. These findings provide input that good employee performance will create community satisfaction. Optimal service quality will create satisfaction for the community.
Pengaruh Struktur Modal Dan Ekuitas Perusahaan Terhadap Profitabilitas Pada Perusahaan Real Estate And Construction Yang Terdaftar Di Bursa Efek Indonesia Muniroh, Muniroh; Klaudia, Sura
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 10 No 02 (2022): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2022
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.10.02.55-63

Abstract

Profitabilitas merupakan kemampuan dalam memperoleh laba yang diukur menggunakan prosentase yang digunakan untuk menilai sejauh mana perusahaan mampu menghasilkan keuntungan. Profitabilitas mengukur kemampuan perusahaan menghasilkan keuntungan (profitabilitas) pada tingkat penjualan, aset, dan modal saham tertentu. Sektor industri Real Estate and Construction dipilih sebagai obyek penelitian, di mana bidang usaha ini berprospek cerah dan cukup menjanjikan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh struktur modal dan ekuitas terhadap profitabilitas perusahaan pada sector industri Real Estate and Construction. Penelitian ini merupakan penelitian explanatory research dengan pendekatan kuantitatif.Populasi dalam penelitian ini adalah seluruh perusahaan Real Estate and Construction yang terdaftar di Bursa Efek Indonesia (BEI). Teknik sampling dalam penelitian ini adalah purposive sampling dengan jumlah sampel 89 perusahaan Real Estate and Construction yang terdaftar di BEI. Analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan struktur modal tidak berpengaruh secara parsial terhadap profitabilitas. Selanjutnya, Ekuitas berpengaruh secara parsial terhadap profitabilitas Berdasarkan nilai Standardized Coefficients Beta variabel menunjukkan struktur modal yang diukur berpengaruh lebih dominan terhadap profitabilitas pada perusahaan Real Estate and Construction yang Terdaftar di Bursa Efek Indonesia.
Ecoframe: Transformasi UMKM Menuju Ekonomi Hijau dengan Pendekatan Akuntansi Hijau Klaudia, Sura; Kusumadewi, Nanda; Nurjanah, Retvina Eka Amin
Riset Manajemen dan Akuntansi Vol 16, No 2 (2025): Volume 16 Nomor 2 November 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i2.492

Abstract

MSMEs are a sector that contributes significantly to the Indonesian economy, yet most still employ conventional practices that neglect environmental impacts. The transition to a green economy requires MSMEs to adopt a record-keeping system that integrates financial and ecological aspects. This research developed and reviewed Ecoframe, a digital green accounting application designed to help MSMEs record financial transactions while simultaneously monitoring environmental indicators such as energy consumption, waste volume, and carbon emissions. Ecoframe consists of three main modules—Eco-Ledger, Eco-Dashboard, and Eco-Insight—that integrate recording, data visualization, and sustainability analysis into a single, integrated system. The application also features the EcoSync feature for data synchronization with national institutions, including the Financial Services Authority (OJK) and Statistics Indonesia (BPS), to support sustainability reporting and green fiscal policies.The study's findings indicate that Ecoframe offers significant potential in accelerating the transformation of MSMEs toward sustainable business practices, while addressing barriers such as low digital literacy, limited infrastructure, and limited understanding of green accounting. With its pentahelix approach and the Sahabat method, Ecoframe can serve as an innovative model that encourages MSMEs to improve efficiency, competitiveness, and environmental stewardship. This innovation supports the achievement of SDGs 8, 12, and 13 and strengthens Indonesia's green economy strategy.
Co-Authors Aminatun Nisa Berti Dila Septiana Caecillia Ratu Luphita Ayu Dewi Rimba Riwayanti Ebi Aisa Fitriananda Edi Sudiarto Ellyn Citra Putranti Iwan Setya Putra Jonh, Sisilia Hakiki Kirei Hoshi Fatayo Widyawati Kristya Damayanti Kusumadewi, Nanda Muniroh Muniroh, Muniroh Nurjanah, Retvina Eka Amin Retno Murnisari Septy Yondaningtiyastuti Sulistya Dewi Wahyuningsih Tetty Widiyastuti Titik Nur Rohmah Yuwanda Vintia Devi