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All Journal JEA17: Jurnal Ekonomi Akuntansi Measurement : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Accounting Science Majalah Ekonomi Competitive Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi Aksioma Jurnal Mantik Accounting Global Journal Jurnal Informatika Ekonomi Bisnis Jurnal Akuntansi Barelang Jurnal Akuntansi dan Manajemen Journal of Educational Review and Research Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan ALMUJTAMAE: Jurnal Pengabdian Masyarakat CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Finance Management Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Dharma Pengabdian Perguruan Tinggi (DEPATI) Journal of Artificial Intelligence and Digital Business Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Eastasouth Journal of Impactive Community Services Jurnal Pengabdian West Science Jurnal Riset Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Klabat Accounting Review Nusantara Community Empowerment Review Land Journal Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Nusantara Entrepreneurship and Management Review Jurnal Pengabdian Masyarakat Indonesia (JPMI) International Economic and Finance Review EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Svarga Pena: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi PASAI : Jurnal Pengabdian kepada Masyarakat Welfare: Jurnal Pengabdian Masyarakat Praktek Kerja Lapang Akuntansi Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management Jurnal Akuntansi dan Bisnis Krisnadwipayana MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Perspectives on Advanced New Generations of Global and Local Economic Horizons
Achmad Wicaksono
Universitas Nahdlatul Ulama Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Optimalisasi Sistem Informasi Akuntansi Dan Digital Marketing Untuk Meningkatkan Kinerja Keuangan UMKM Failany, Muhammad Afif; Muzakki, Kafidin; Fahriani, Dian; Wicaksono, Achmad
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24144

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh sistem informasi akuntansi dan digital marketing terhadap kinerja keuangan UMKM bakso di Kecamatan Gedangan, Kabupaten Sidoarjo.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Sebanyak 45 responden dari 15 UMKM dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS.Originalitas/Novelty: Kebaruan penelitian ini terletak pada analisis simultan antara penggunaan sistem informasi akuntansi dan digital marketing dalam konteks UMKM kuliner tradisional yang belum banyak dieksplorasi sebelumnya.Hasil Penelitian: Hasil penelitian menunjukkan bahwa baik sistem informasi akuntansi maupun digital marketing secara parsial dan simultan berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM. Temuan ini memperkuat pentingnya integrasi antara pengelolaan keuangan berbasis teknologi dan strategi pemasaran digital.Implikasi: Implikasi dari penelitian ini adalah perlunya dorongan bagi UMKM untuk mengadopsi teknologi secara lebih luas, serta peran aktif pemerintah dan lembaga pendukung dalam memberikan pelatihan dan akses teknologi untuk meningkatkan daya saing UMKM di era digital.  Research Objectives: This study aims to analyze the influence of accounting information systems and digital marketing on the financial performance of meatball MSMEs in Gedangan District, Sidoarjo Regency.Research Method: This study uses a quantitative approach with a survey method. A total of 45 respondents from 15 MSMEs were selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS.Originality/Novelty: The novelty of this study lies in the simultaneous analysis of the use of accounting information systems and digital marketing in the context of traditional culinary MSMEs that have not been widely explored before.Research Results: The results of the study indicate that both accounting information systems and digital marketing partially and simultaneously have a positive and significant effect on the financial performance of MSMEs. This finding reinforces the importance of integration between technology-based financial management and digital marketing strategies.Implications: The implications of this study are the need for encouragement for MSMEs to adopt technology more widely, as well as the active role of the government and supporting institutions in providing training and access to technology to increase the competitiveness of MSMEs in the digital era
The Impact of Access to Capital and Financial Technology on the Business Performance of SME in Sidoarjo, Indonesia Unusida, Alifia Sabina Parahita; Fahriani, Dian; Muzakki, Kafidin; Wicaksono, Achmad
Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i2.1363

Abstract

This study examines the impact of access to capital and financial technology on the business performance of micro, small, and medium enterprises (SME) in Sidoarjo, Indonesia. Adopting a quantitative approach, the research surveyed 100 SME owners and employed multiple linear regression analysis to explore the relationship between these variables. The findings reveal that access to capital and financial technology positively and significantly impact SME performance. The study highlights the crucial role of digital financial services in enhancing financial inclusion and suggests that improved access to funding enhances operational capacity and fosters growth. These insights aim to guide government and institutional policies that bolster SME resilience and development in the digital age.
Pengaruh Literasi Digital dan Literasi Keuangan Pada Keputusan Metode Pembayaran UMKM Bapgo Putri Novinda, Anindita; Muzakki, Kafidin; Wicaksono, Achmad; Fahriani, Dian
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1840

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi digital dan literasi keuangan terhadap keputusan metode pembayaran UMKM Bapgo. Objek penelitian adalah konsumen UMKM Bapgo yang telah menggunakan metode pembayaran tunai dan non-tunai UMKM Bapgo. Populasi penelitian ini sebesar 150 konsumen, sampel diperoleh sebanyak 109 dengan perhitungan menggunakan rumus slovin yang merupakan konsumen UMKM Bapgo. Kuesioner dibagikan kepada konsumen UMKM Bapgo untuk memperoleh data penelitian. Metode kuantitatif digunakan dalam penelitian ini dan diuji dengan SPSS Ver 27. Hasil dari penelitian ini  yaitu literasi digital berpengaruh secara positif pada keputusan metode pembayaran. Literasi keuangan menunjukkan pengaruh positif tetapi tidak signifikan terhadap keputusan metode pembayaran. Kemudian, hasil secara simultan bahwa literasi digital dan literasi keuangan memiliki pengaruh terhadap keputusan metode pembayaran.
Pendampingan Pelaporan SPT Tahunan Orang Pribadi Melalui E-Filing di Mall Ciplaz Sidoarjo Rahayu, Dewi Sri; Wicaksono, Achmad; Rohmah, Firda Yusnafa; Parahita, Alifia Sabina; Mubarok, Muhammad Syahrul; Hariyanto, Widia Eka; Almufidah, Evi Zahroh; Praciana, Yuvi Arinta
PASAI : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2023): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/pasai.v2i2.138

Abstract

Abstract The aim of this community service activity is to provide assistance in reporting individual annual tax returns via E-Filing at Ciplaz Mall Sidoarjo. The method used in this community service activity is to provide assistance and services to taxpayers which is carried out offline. This activity was carried out from the beginning of February to the end of March 2023. Before going into the field, the tax volunteer team formed a team involving accounting students from Nahdlatul Ulama University Sidoarjo through interview selection and other things. The result of this community service activity is that taxpayers who are assisted can submit their annual tax returns on time, correctly, clearly and completely. Apart from that, it can also increase the tax compliance of individual taxpayers in the Sidoarjo area. Keywords: Taxes, SPT Reporting, E-Filing, Volunteers, Sidoarjo. Abstrak Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk melakukan pendampingan pelaporan SPT tahunan orang pribadi melalui E-Filing di Mall Ciplaz Sidoarjo. Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat ini adalah memberikan pendampingan dan pelayanan kepada wajib pajak yang dilakukan secara luring. Kegiatan ini dilakukan di awal Februari hingga akhir Maret 2023. Sebelum terjun ke lapangan, tim relawan pajak membentuk tim yang melibatkan mahasiswa akuntansi Universitas Nahdlatul Ulama Sidoarjo melalui seleksi wawancara dan lain-lain. Hasil kegiatan pengabdian kepada masyarakat ini adalah wajib pajak yang dilakukan pendampingan dapat menyampaikan SPT Tahunannya secara tepat waktu dengan benar, jelas, dan lengkap. Selain itu juga dapat meningkatkan kepatuhan pajak wajib pajak orang pribadi yang berada di wilayah Sidoarjo. Kata Kunci: Pajak, Pelaporan SPT, E-Filing, Relawan, Sidoarjo
Pengaruh Literasi Keuangan, Financial Technology, dan Inklusi Keuangan Terhadap Kinerja Keuangan UMKM di Desa Celep Lestari, Dewi Arum; Fahriani, Dian; Wicaksono, Achmad; Anwar, Chairil
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.8055

Abstract

MSMEs have a significant impact on the national economy, particularly in terms of job generation and welfare. As a result, given the growing number of MSMEs and their significant contribution to GDP, they must master services, administration, and financial services. The purpose of this study is to ascertain how the financial performance of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Celep Village is impacted by the interaction of literacy, technology, and financial inclusion. The Slovin algorithm was used to pick 90 responders from a pool of 584 MSME actors. Data was collected using questionnaires and analyzed using SPSS. The results show that the financial performance of MSMEs in Celep is positively impacted by the three factors that were partially and concurrently analysed. This study highlights the significance of financial services accessibility, fintech use, and financial literacy in enhancing MSME financial performance
Analisis Tantangan dan Peluang Dalam Distribusi Botol Oleh CV Asia Sukses Perkasa di Era Persaingan Global Azizah, Maulida Nikmatul; Wicaksono , Achmad
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 2 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i2.852

Abstract

Dalam era globalisasi yang terus berkembang, sektor distribusi menghadapi tantangan operasional yang semakin kompleks. Penelitian ini bertujuan untuk mengidentifikasi tantangan utama serta mengeksplorasi peluang strategis yang dapat dimanfaatkan oleh CV Asia Sukses Perkasa dalam mendistribusikan botol di tengah persaingan global yang ketat. Metode penelitian yang digunakan adalah pendekatan kualitatif, dengan teknik pengumpulan data berupa wawancara mendalam, observasi langsung, dan studi dokumentasi. Data diperoleh dari informan kunci di bagian logistik dan operasional perusahaan. Hasil penelitian menunjukkan bahwa perusahaan menghadapi beberapa kendala signifikan, termasuk tingginya biaya logistik, ketergantungan pada rantai pasok internasional, serta fluktuasi permintaan pasar. Di sisi lain, terdapat peluang strategis yang dapat dimanfaatkan, seperti adopsi teknologi distribusi modern, diversifikasi bahan baku lokal, dan pengembangan produk ramah lingkungan. Dengan memahami dinamika tantangan dan peluang tersebut, perusahaan dapat merumuskan strategi distribusi yang lebih adaptif dan berkelanjutan untuk memperkuat daya saingnya di tingkat nasional maupun regional.
Analisis Cost Volume Profit (CVP) sebagai alat perencanaan laba Rohmah, Firda Yusnafa; Wicaksono, Achmad; Muzakki, Kafidin; Fahriani, Dian
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.89

Abstract

Vaname shrimp farming has great economic potential, but fluctuating production costs and market prices pose challenges. This study analyzes Cost Volume Profit (CVP) as a profit planning tool in determining Break Even Point (BEP), Contribution Margin (CM), and Margin of Safety (MoS) to optimize production and cost strategies. CVP acts as an analytical tool that assists in managing costs, determining production targets, and setting pricing strategies. Its application allows businesses to improve efficiency, profitability, and business sustainability. The method used is descriptive qualitative. The analysis technique is CVP. Financial data for 2023-2024 was obtained through observation, interviews, and documentation. The results show that production in 2023 has not met BEP, causing losses. However, in 2024, production increased, while BEP fell, so the business began to make a profit. MoS increased, and CM increased. Cost efficiency played an important role, with variable costs per kg decreasing in 2024, supported by greater pond maintenance expenditure in 2023. In addition to CVP, other X factors also improved profitability. Projections for 2025 target an increase in production capacity and a decrease in BEP, resulting in an expected increase in profit.
Pengaruh E-commerce dan SIA Terhadap Efektivitas Kinerja Keuangan Pada UMKM di Kecamatan Candi Sidoarjo Hanum, Atika Muhfida; Muzakki, Kafidin; Wicaksono, Achmad; Fahriani, Dian
Accounting Global Journal Vol 9, No 1 (2025): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v9i2.14801

Abstract

UMKM berperan penting dalam perekonomian dan pemanfaatan e-commerceserta sistem informasi akuntansi diharapkan dapat meningkatkan kinerja keuangannya. Namun, penelitian mengenai pengaruh kedua faktor ini, khususnya pada UMKM di kecamatan candi sidoarjo masih terbatas. Tujuan dari penelitian ini adalah untuk menguji bagaimana sistem informasi akuntansi dan e-commerce mempengaruhi kinerja keuangan UMKM di Kecamatan Candi Sidoarjo. Desain deskriptif dan pendekatan kuantitatif diterapkan pada 66 UMKM. Kuesioner digunakan untuk mengumpulkan data, dan SPSS 27 digunakan untuk analisis. Temuan penelitian menunjukkan bahwa e-commerce berdampak signifikan dan positif terhadap kinerja keuangan UMKM. Di sisi lain, dampak sistem informasi akuntansi bersifat positif tetapi dapat diabaikan. Hal ini menyoroti pentingnya e-commerce dalam meningkatkan kinerja keuangan UMKM di daerah tersebut dan perlunya penelitian lebih lanjut tentang seberapa baik sistem informasi akuntansi bekerja di UMKM.Kata Kunci : E-commerce, Sistem Informasi Akuntansi, Efektivitas Kinerja Keuangan, UMKM.
Factors That Influencing Interest in Implementing Accounting Through Digital Financial Recording Muhammad Syahrul Mubarok; Achmad Wicaksono; Kafidin Muzakki; Chairil Anwar
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i2.4185

Abstract

Research Objectives: The purpose of this study is to analyze the influence of accounting knowledge, subjective norms and control perspectives on interest in implementing accounting through digital financial recording in MSMEs in Kepadangan village. Design/methodology/approach: To answer the hypothesis about this see, the statistical analysis method used is to apply multiple linear regression. Research Findings: The population in this study is all MSME actors in Kepadangan Village whose commercial business is within the scope of the cooperative office totaling 208 MSMEs. The slovin formula is the calculation used in determining this sample, the sampling method is simple random sampling so that the sample amounts to 68 MSMEs. The result of this observation is that accounting knowledge and behavioral control perspectives have a positive influence on interest in carrying out accounting through virtual economy information. Meanwhile, subjective norms have no effect on hobbies in the use of accounting through virtual programs. Limitations and implications of the research: This study is predicted to provide consideration for MSME actors in Kepadangan Village that with adequate expertise and experience in the field of accounting, they can use accounting information well and can produce monetary evaluations so that monetary records can be recorded properly
Peningkatan Kinerja Keuangan UMKM Melalui Pendampingan Penggunaan Accurate Online Wicaksono, Achmad; Sofa, Devi Maya; Iswanto, Denny; Hilmawan, Tanta; Andriani, Rena
Welfare : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Welfare : June 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v3i2.2254

Abstract

This community service aimed to improve the financial performance of MSMEs, particularly Warkop Teras Sepande Candi in Sidoarjo, through training in financial reporting using the Accurate Online application. Using the Asset-Based Community Development (ABCD) approach, the program focused on applying technology to enhance business efficiency. The use of Accurate Online significantly reduced the time needed for preparing financial reports, allowing business owners to focus more on growth strategies. It also improved report accuracy by minimizing manual errors and increased transparency to meet regulatory standards, strengthening trust with banks and auditors. The training helped MSMEs understand and utilize the application, fostering a more tech-savvy and adaptive work culture. The results not only benefited Warkop Teras Sepande but also provided a practical model for other MSMEs in managing financial records with technology. This initiative is expected to inspire broader adoption of digital tools to boost MSME competitiveness and business sustainability.
Co-Authors A Falaqil Achmad Zaki Achmadi Susilo Afdhilah, Nur Aini Aida Fitria Aisyah Brillianta Aisyah Brillianta Alfarisi, Moch. Salman Alfira Dwi Anggraini Ali Hardana Almufidah, Evi Zahroh Amaliani, Nadia Andriana, Reni Andriani, Rena Anggita Nur Oktavia Anifah Tiara Kusuma Wardani Anindita Putri Novinda Anindita Putri Novinda Aprilia Sumarwanti Arisandi, Kirana Asrul, Rizki Subhana Atika Muhfida Hanum Azizah, Maulida NIkmatul Bagus Nurmantyas Bintang Armando Rotama Boyas, Jeziano Rizkita Chabibulloh, Muhammad Arfi Chairil Anwar Chairil Anwar Cynthia Eka Violita Denny Iswanto Devi Maya Sofa Dewi Arum Lestari Dewi Sri Rahayu, Dewi Sri Dian Fahriani Diana Sharfina Diana Sharfina Elika Joeniarti Erlyna Tri Rohmiatun Fahreza Eka Faradisha Failany, Muhammad Afif Falach, M. Zidnal Fastabiqul Khoiroh Ferdiana Tri Pramesari Firdaus, Dewi Anisa Firdausyi Ayudya Wardani Haldi Jofanda Halimatus Sa’diyah Hanum, Atika Muhfida Hariyanto, Widia Eka Hassan, Faez M. Hidayah, Siti Ghoniatul Hilmawan, Tanta ILFI NURRAHMA Indah Kumalasari Intan Firdaus Isbakhi, A Falaqil Islamiyah, Izzatul Istiqomah Maulida Multazam Jeziano Rizkita Boyas Julaikah Junaidi, Didik Kafidin Muzakki Kholifatur Rosyidah Kusuma Wijaya Lailiyah, Lathifa Nur Lailiyah, Nikmatul Lestari, Dewi Arum Listy, Afina Sufiana M. Afrizal Agastya Rahmad M. Ahdal Sidqulloh Amin M. Azie Azizman Nafis M. Faizal Abdillah M. Zidnal Falach May Maulidia, Putri Mochamad Agiel Putra Regianto Mochamad Thohiron Moh.Arrijal’Ilman Nafi’ Moh.Arrijal’Ilman Nafi’ Mohammad Setyo Wardono Mubarok, Muhammad Syahrul Muhafidhah Novie Muhammad Raffi Mirza Muhammad Syahrul Mubarok Muzakki , Kafidin Nadia, Syarifah Nadya, Indy Nafia Ilhama Qurratu’aini Nafis, M. Azie Azizman Nafi’, Moh. Arrijal ‘Ilman Nimas Azimatur Rohmah Norlinstia Masi Bapa Novita Dwi Adeliyah Novita Sintia Dewi Nur Faidah, Rizka Oktavia, Igga Oktavianti, Rizma Parahita, Alifia Sabina Praciana, Yuvi Arinta Prakoso, Firza Agung Putra, Restu Frandana Putri Novinda, Anindita Putri Sulung Ditasari Qolbi Nofa, Kusuma Rena Andriani Reni Andriana Reni Andriana Ria Febrianti Riezca Nur Fitriana Rif'atul Choiriyyah Rif’atul Choiriyyah Riska Ainur Rosyida Riska Ainur Rosyida Risma Eiga Ambarwati Ristani Widya Inti Rohmah, Firda Yusnafa Rosyida, Riska Ainur Rotama, Bintang Armando Saharani, Aliefia Enggal Sari, Auly Fadilah Permata Sayyidah Salsabila Sekararum, Kumala Dwi Shobibatur Aulia Siti Nur Syarif'ah Siti Nur Syarif`ah Siti Nur Syarif’ah Suci Lestari Suryaningsih, Dwie Retna Tanta Hilmawan Tantri Risda Zubaidah Taqwanur Ummul Muchlisho Unusida, Alifia Sabina Parahita Vivianti Indar Yusnia Wulandari, Lucia Putri Zahra Adinda Yahya Zahra Gunawan