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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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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.
Pendampingan Penyusunan Laporan Keuangan Menggunakan Aplikasi Accurate Online Pada Toko Hanaromi Wicaksono, Achmad; Sofa, Devi Maya; Rotama, Bintang Armando; Oktavia, Igga; Falach, M. Zidnal; Lailiyah, Nikmatul; Nadia, Syarifah; Arisandi, Kirana
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): April
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v5i1.18027

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pemilik serta staf Toko Hanaromi dalam menyusun laporan keuangan yang akurat sesuai dengan standar akuntansi yang berlaku menggunakan Accurate Online. Pendampingan ini sebagai solusi atas permasalahan yang dihadapi dalam pencatatan keuangan manual yang kurang efektif dan beresiko menimbulkan kesalahan dalam pelaporan keuangan. Metode yang digunakan yaitu dengan melakukan pendampingan secara intensif mulai dari pemberian pemahaman konsep dasar akuntansi, cara menggunakan aplikasi Accurate Online sampai dengan pada tahap menyusun laporan keuangan. Hasil kegiatan menunjukkan bahwa pemilik dan staf Toko Hanaromi mampu memahami dan mengimplementasikan penggunaan Accurate Online dalam penyusunan laporan keuangan. Dengan penerapan sistem ini, pencatatan transaksi menjadi lebih rapi, transparan, dan efisien, sehingga membantu pengambilan keputusan bisnis yang lebih baik. Namun, terdapat beberapa tantangan yang dihadapi, seperti adaptasi teknologi baru, keterbatasan pemahaman awal mengenai konsep akuntansi, dan kemampuan sumber daya manusia yang terbatas.
AKUNTANSI DIGITAL: MENINGKATKAN EFISIENSI, AKURASI LAPORAN KEUANGAN, DAN KUALITAS PENGAMBILAN KEPUTUSAN Sofa, Devi Maya; Achmad Wicaksono
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v5i1.1138

Abstract

This study was conducted to determine the financial reports preparation process and the impact of Accounting digitalization on the MSMEs studied. The research method used in this study is qualitative. The types of data taken are primary data and secondary data. Primary data were obtained by researchers through interviews and observations, while secondary data were obtained through the documentation process. Interviews were conducted with 3 key informants, namely the owner, the head of finance, and the cashier. The results of the study show that Pelangi Mart MSMEs have been preparing financial reports using the Accurate application. The Head of Finance carries out the preparation process. The impact of digitalization on the Accounting process for MSMEs is that it can increase the efficiency, accuracy, and quality of financial reports. In addition, digitalization can reduce costs related to HR management.
Pendampingan Pembuatan Nomor Induk Berusaha untuk Pengembangan UMKM Melalui Online Single Submission sebagai Upaya Meningkatkan Legalitas Usaha Sari, Auly Fadilah Permata; Islamiyah, Izzatul; Chabibulloh, Muhammad Arfi; Asrul, Rizki Subhana; Alfarisi, Moch. Salman; Wicaksono, Achmad
Nusantara Community Empowerment Review Vol. 3 No. 2 (2025): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/ztgb2a34

Abstract

Untuk meningkatkan legitimasi dan kemampuan Usaha Mikro, Kecil, dan Menengah (UMKM) dalam mengakses berbagai fasilitas pemerintah, dilaksanakan program pendampingan pembuatan Nomor Induk Berusaha (NIB) bagi UMKM di RT 01 RW 13 Kelurahan Waru melalui sistem Online Single Submission (OSS). Program ini melibatkan tim pengabdi dan ketua RT 01 RW 13 Desa Waru. Kegiatan ini dilaksanakan melalui beberapa tahap, termasuk pendataan UMKM, sosialisasi, dan pendaftaran NIB melalui OSS. Hasil program menunjukkan peningkatan signifikan dalam jumlah UMKM yang memiliki NIB, dari yang sebelumnya hanya 60% menjadi 100% setelah pendampingan. Selain itu, pelaku UMKM lebih memahami arti penting NIB dan kapasitas mereka dalam memanfaatkan teknologi digital demi legitimasi bisnis mereka. Keberhasilan program ini menekankan pentingnya pendekatan personal dan kolaboratif dalam meningkatkan partisipasi dan pemahaman UMKM terhadap proses legalisasi usaha. The mentoring program for creating a Business Identification Number (NIB) for Micro, Small, and Medium Enterprises (MSMEs) in RT 01 RW 13 Waru Village through the Online Single Submission (OSS) system was implemented as an effort to increase the legality and capacity of MSMEs in accessing various government facilities. This program involves a service team and the head of RT 01 RW 13 Waru Village. Collecting MSME data, socializing, and NIB registration through OSS were all steps in this process.  From 60% to 100%, the number of MSMEs with NIB increased significantly following mentoring, according to the program findings.  Aside from that, the relevance of NIB is being better understood by MSME players, and they are becoming better able to employ digital technology to ensure the legitimacy of their businesses.  To increase MSME engagement and comprehension of the company legalization process, this program's success highlights the significance of a personal and collaborative approach.
Digitalization for SME: The Impact of the Use of E-Commerce and Fintech on Income Performance Wulandari, Lucia Putri; Muzakki , Kafidin; Anwar, Chairil; Wicaksono , Achmad
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i1.1533

Abstract

This study aims to describe the impact of e-commerce and fintech use on the background income of snack SMEs. The method used in this study is Qualitative. The object of this research includes the e-commerce and fintech platforms used, while the research subjects consist of MSME owners, financial staff, and marketing staff. The data collection techniques used in this study are observation, interview, documentation, and triangulation techniques. The results of this study show that revenue from conventional methods only accounts for 10% of total revenue, but after switching to using TikTokshop, Shopee, and Lazada as marketing tools, revenue from TikTokshop has increased by 80%, Shopee (20%), and Lazada (5%). This shows that using e-commerce has a higher impact on increasing income. Meanwhile, fintech shows that Dana and ShopeePay contribute around 25%. Compared to cash payments in stores of around 10% with the set strategy, it has a greater impact on increasing the income of SME.
Pelatihan Pembukuan Digital Menggunakan Aplikasi Buku Warung bagi Pelaku Usaha Mikro, Kecil, dan Menengah Wicaksono, Achmad; A Falaqil; Junaidi, Didik; Rohmiatun, Erlyna Tri; Isbakhi, A Falaqil
Nusantara Community Empowerment Review Vol. 3 No. 2 (2025): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/yy6rw858

Abstract

Tujuan dari pelatihan ini adalah untuk membantu masyarakat setempat dengan mengajarkan UMKM di Warga Wedoro RT 09 RW 09 Kecamatan Waru tentang pentingnya pencatatan yang akurat untuk pertumbuhan dan manajemen perusahaan serta dengan memperkenalkan mereka pada aplikasi Buku Warung. Pendekatan pelatihan bagi UMKM beragam, mulai dari survei, penjangkauan langsung, hingga pelatihan interaktif. Hasil pengabdian masyarakat menunjukkan bahwa banyak UMKM masih belum menyimpan atau mencatat transaksi keuangan, dan bahkan di antara mereka yang sudah melakukannya, banyak yang masih belum mengurutkan pembukuan secara sistematis, terutama dalam hal pencatatan pembelian dan penjualan. Melalui kegiatan sosialisasi aplikasi Buku Warung, pemilik usaha dapat mendapatkan pengetahuan dan wawasan yang lebih mendalam mengenai cara menggunakan aplikasi ini. Dengan demikian, diharapkan pemilik UMKM dapat mulai menggunakan aplikasi ini melalui perangkat Android yang dimilikinya. The purpose of this training is to contribute to the community by increasing the understanding of micro, small, and medium enterprises (MSMEs) about the importance of recording or bookkeeping in managing and developing businesses, as well as introducing the Buku Warung application to MSME players in Wedoro Residents RT 09 RW 09 Waru District. The methods used in the training include surveys, direct socialization, and interactive training for MSME business actors. The results of community service show that some MSMEs have not done much recording or bookkeeping, and most of those that have done it are still not systematically arranged, especially in separating sales and purchase records. Through the socialization of the Buku Warung application, business owners can gain deeper knowledge and insight into how to use this application. Thus, it is expected that MSME owners can start using this application through their Android devices.
Penyusunan Laporan Keuangan Bedasarkan SAK EMKM Pada UMKM Mafaza Snack Moh.Arrijal’Ilman Nafi’; Achmad Wicaksono
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.9139

Abstract

Penelitian ini bertujuan untuk memahami prosedur penyusunan laporan keuangan di UMKM Mafaza Snack, dan untuk mengetahui apakah penyusunan laporan keuangan tersebut sudah sesuai dengan SAK EMKM atau tidak. UMKM, yang merupakan salah satu bagian penting dari ekonomi Indonesia, menghadapi kesulitan dalam menyusun laporan keuangan sesuai dengan peraturan akuntansi yang telah ditetapkan. Melalui metode deskriptif kualitatif, data peneliti di dapatkan melalui data wawancara langsung kepada pemilik UMKM dan salah satu pegawai. Penelitian ini mengkaji bagaimana pemahaman pemilik usaha terhadap SAK EMKM dan praktik pembukuan yang dilakukan saat ini. Temuan penelitian menunjukkan bahwa praktik keuangan Mafaza Snack tidak sepenuhnya memenuhi standar SAK EMKM, yang disebabkan oleh kurangnya kesadaran akan akuntabilitas dan kurangnya sumber daya dalam pengembangan sistem pembukuan yang efektif.
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