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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) 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) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharma Pengabdian Perguruan Tinggi (DEPATI) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Eastasouth Journal of Impactive Community Services 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 Praktek Kerja Lapang Akuntansi
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 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.
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.
Co-Authors A Falaqil Achmad Zaki Achmadi Susilo Afdhilah, Nur Aini Aida Fitria Aisyah Brillianta Alfarisi, Moch. Salman Alfira Dwi Anggraini Aliefia Enggal Saharani Almufidah, Evi Zahroh 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 Bintang Armando Rotama Chabibulloh, Muhammad Arfi Chairil Anwar Chairil Anwar Choiri, Efendi Cynthia Eka Violita Denny Iswanto, Denny Devi Maya Sofa Dewi Arum Lestari Dewi Sri Rahayu, Dewi Sri Dian Fahriani Dian Fahriani Diana Sharfina Diana Sharfina 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 Joeniarti, Elika 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’ Moh.Arrijal’Ilman Nafi’ Mubarok, Muhammad Syahrul Muhafidhah Novie Muhammad Raffi Mirza Muhammad Syahrul Mubarok Muzakki , Kafidin Nadia, Syarifah Nafia Ilhama Qurratu’aini Nafis, M. Azie Azizman Novita Dwi Adeliyah 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 Rena Andriani Reni Andriana Riezca Nur Fitriana 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 Tantri Risda Zubaidah Unusida, Alifia Sabina Parahita Vivianti Indar Yusnia Wulandari, Lucia Putri Zahra Gunawan