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All Journal JEA17: Jurnal Ekonomi Akuntansi Measurement : Jurnal Akuntansi Majalah Ekonomi Competitive Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi Aksioma Jurnal Mantik Accounting Global Journal Jurnal Informatika Ekonomi Bisnis Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Journal of Educational Review and Research Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) 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) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharma Pengabdian Perguruan Tinggi (DEPATI) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Jurnal Riset Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Klabat Accounting Review Nusantara Community Empowerment Review 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
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 Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Pengaruh penawaran diskon dan kemudahan pembayaran terhadap peningkatan penjualan e-commerce Nafis, M. Azie Azizman; Fahriani, Dian; Wicaksono, Achmad; Anwar, Chairil
Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i1.88

Abstract

This study aims to examine the influence of discount offers and payment convenience on consumer behavior to increase e-commerce sales at SRC Woro Beringin Kembar in Sepande Village. The research focuses on how marketing strategies affect purchasing decisions within the context of small-scale e-commerce operations. The study population consisted of 328 consumers, with a sample of 80 respondents determined using the Slovin formula. Data were collected through structured questionnaires and analyzed using SPSS version 21. The results indicate that both discount offers and payment convenience have a positive and significant effect both partially and simultaneously on consumer purchasing decisions. These findings suggest that implementing appropriate discount strategies and enhancing payment flexibility are effective approaches to stimulate consumer interest and drive sales growth. This study provides practical insights for micro and small e-commerce businesses in optimizing marketing strategies aligned with consumer preferences.
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
Evaluasi pencapaian break even point sebagai strategi menentukan volume penjualan optimal dengan pendekatan dynamic capability Choiri, Efendi; Fahriani, Dian; Wicaksono, Achmad; Anwar, Chairil
Jurnal STEI Ekonomi Vol. 34 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v34i1.170

Abstract

Public Fuel Filling Stations (SPBU) operate within a highly dynamic and competitive business environment. Fluctuating fuel prices, Government regulations, and changing consumer behavior pose significant challenges to maintaining operational sustainability and profitability. This study examines the application of Break Even Point (BEP) analysis and the Dynamic Capability approach in determining the optimal sales volume at SPBU Siwalan Panji. The research employs a qualitative descriptive method, utilizing data collection techniques such as interviews and documentation and data analysis involving reduction, presentation, and conclusion drawing. The findings indicate that BEP analysis is critical in identifying the minimum sales volume required to avoid losses and is a strategic tool for managerial evaluation and decision-making. Moreover, implementing Dynamic Capability through the digitalization of payment systems, inventory management using IoT, and service quality improvements has proven effective in enhancing operational efficiency and customer satisfaction. These innovations enable the SPBU to adapt to environmental changes and maintain optimal sales performance. The study recommends that other SPBUs adopt an integrated application of BEP and Dynamic Capability to support sustainable business growth in the evolving fuel retail industry.
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.
PENGARUH LITERASI KEUANGAN DAN PENDAPATAN TERHADAP PERILAKU KEUANGAN PELAKU UMKM DI DESA GEMPOL NURRAHMA, ILFI; Achmad Wicaksono
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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

Abstract

This study aims to determine the effect of Financial Literacy and Income on the Financial Behavior of MSMEs in Gempol Village using quantitative methods. The independent variables in this study are Financial Literacy and Income, while the dependent variable is Financial Behavior. The sample of this study was 50 MSME respondents selected through random sampling. The result of the t-test showed that Financial Literacy t-count 4,408 > t-table 2,012 and a significant value of 0,000 < 0,05 and Income t-count 2,314 > t-table 2,012 and a significant value of 0,025 < 0,05 had a significant effect on Financial Behavior. The F test also showed a significant simultaneous effect of 0,000 < 0,05, so that both independent variables together influenced the Financial Behavior of MSMEs. Therefore, increasing Financial Literacy is important so that MSMEs can make the right decisions and improve their business performance.
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
Pengaruh Pembayaran Digital Dan E-Commerce Terhadap Peningkatan Pendapatan Umkm Di Desa Celep Kabupaten Sidoarjo Syarif'ah, Siti Nur; Anwar, Chairil; Wicaksono, Achmad; Fahriani, Dian
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i1.6585

Abstract

This research aims to determine the influence of digital payments and e-commerce on the increase in income of MSMEs in Celep Village, Sidoarjo Regency.This type of research uses a quantitative method.The sample in this study consisted of 237 respondents, and the analysis was conducted using SPSS Version 27 software.The research results show that digital payments have a positive but not significant impact on revenue increase.E-commerce shows a positive impact on revenue growth.Then, the simultaneous results show that digital payments and e-commerce have an impact on increasing revenue.In this study, not many researchers have conducted research in rural areas because most researchers tend to focus on urban environments, thus not providing a comprehensive picture of the challenges and opportunities in rural areas.
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.
Co-Authors A Falaqil Achmad Zaki Achmadi Susilo Afdhilah, Nur Aini Aida Fitria Aisyah Brillianta Alfarisi, Moch. Salman Almufidah, Evi Zahroh Andriani, Rena Anggita Nur Oktavia Anindita Putri Novinda Anindita Putri Novinda Aprilia Sumarwanti Arisandi, Kirana Asrul, Rizki Subhana Atika Muhfida Hanum Azizah, Maulida NIkmatul Bintang Armando Rotama Chabibulloh, Muhammad Arfi Chairil Anwar Choiri, Efendi Cynthia Eka Violita Denny Iswanto Devi Maya Sofa Dewi Arum Lestari Dewi Sri Rahayu, Dewi Sri Dian Fahriani Dian Fahriani Diana Sharfina Diana Sharfina Elika Joeniarti Erlyna Tri Rohmiatun Fahreza Eka Faradisha Failany, Muhammad Afif Falach, M. Zidnal Ferdiana Tri Pramesari Firdausyi Ayudya Wardani Hanum, Atika Muhfida Hariyanto, Widia Eka Hassan, Faez M. Hilmawan, Tanta Indah Kumalasari Isbakhi, A Falaqil Islamiyah, Izzatul Istiqomah Maulida Multazam Jeziano Rizkita Boyas Julaikah Junaidi, Didik Kafidin Muzakki Lailiyah, Nikmatul Lestari, Dewi Arum M. Azie Azizman Nafis M. Zidnal Falach May Maulidia, Putri Mochamad Thohiron Moh.Arrijal’Ilman Nafi’ Mubarok, Muhammad Syahrul Muhafidhah Novie Muhammad Syahrul Mubarok Muzakki , Kafidin Nadia, Syarifah Nafia Ilhama Qurratu’aini Nafis, M. Azie Azizman Novita Sintia Dewi Nur Faidah, Rizka Nurrahma, Ilfi Oktavia, Igga Oktavianti, Rizma Parahita, Alifia Sabina Praciana, Yuvi Arinta Putra, Restu Frandana Putri Novinda, Anindita Putri Sulung Ditasari Qolbi Nofa, Kusuma Rif'atul Choiriyyah Rif’atul Choiriyyah Riska Ainur Rosyida Ristani Widya Inti Rohmah, Firda Yusnafa Rosyida, Riska Ainur Rotama, Bintang Armando Rufi’i Rufi’i Sari, Auly Fadilah Permata Siti Nur Syarif`ah Siti Nur Syarif’ah Suci Lestari Suryaningsih, Dwie Retna Syarif'ah, Siti Nur Tanta Hilmawan Unusida, Alifia Sabina Parahita Vivianti Indar Yusnia Wulandari, Lucia Putri Zahra Gunawan