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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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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.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENDEKATAN METODE JOB ORDER COSTING PADA AHS SABLON BRINGIN WETAN Afdhilah, Nur Aini; Wicaksono, Achmad
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 2 (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.v5i2.1206

Abstract

This study examines the Cost estimate of Goods Sold (COGS) applying the method of Job Order Costing at AHS Sablon Bringin Wetan, an MSMEs engaged in screen printing t-shirts and other textile products. The major purpose of the investigasion is to determine a more accurate method of calculating production costs to determine competitive selling prices. This study uses direct observation and interview techniques and is qualitatively descriptive, qualitative descriptive techniques. Research study findings indicate that the method of Job Order Costing allows MSMEs to allocate costs of direct labor, raw materials, and manufacturing overhead in more detail. COGS per t-shirt is calculated at IDR 67,000, which includes costs of direct labor, raw materials, and manufacturing overhead. The conclusion of this research is that the application of method of Job Order Costing can improve the precision of production cost estimates and help MSMEs in setting more appropriate selling prices to increase business profitability.
PENGARUH E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN UMKM DI DESA SIDOKEPUNG Andriani, Rena; Muzakki, Kafidin; Wicaksono, Achmad; Anwar, Chairil
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5722

Abstract

Dampak sistem informasi akuntansi dan E-Commerce terhadap kinerja keuangan UMKM pada Desa Sidokepung diteliti pada studi ini. Dengan jumlah sampel 54, populasi studi ini terdiri dari 105 pelaku UMKM. Memahami bagaimana kedua teknologi ini bisa membantu UMKM memberi peningkatan kinerja bisnis mereka adalah tujuan utama studi ini. Angket yang diberikan langsung kepada pelaku UMKM di masyarakat dipergunakan sebagai bagian dari teknik survei. Metode penelitian ini menerapkan pendekatan kuantitatif, melalui pengumpulan data melalui kuesioner dan analisis data yang berisi uji validitas, uji reliabilitas, serta analisis regresi linier berganda untuk menguji pengaruh kedua variabel terhadap kinerja keuangan. Temuan studi memperlihatkan jika meskipun sistem informasi akuntansi memungkinkan manajemen keuangan yang lebih efektif, adopsi E-Commerce bisa memberi peningkatan volume penjualan serta membuka pasar baru. Menurut hasil ini, Kinerja Keuangan UMKM ditingkatkan secara signifikan oleh kedua teknologi tersebut. Diharapkan studi ini akan memberikan panduan kepada UMKM pedesaan tentang cara menerapkan teknologi digital untuk memberi peningkatan daya saing dan produksi mereka.
Digitalisasi Laporan Keuangan dan Dampaknya Terhadap Kinerja UMKM Berbasis Ekonomi Biru Dikawasan Pesisir Surabaya Sofa, Devi Maya; Wicaksono, Achmad
Nusantara Entrepreneurship and Management Review Vol. 3 No. 2 (2025): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/a4g1jr55

Abstract

Penelitian ini menganalisis dampak implementasi digitalisasi laporan keuangan terhadap kinerja UMKM berbasis ekonomi biru di kawasan pesisir Surabaya, dengan fokus pada UMKM Panorama Laut Kenjeran. Menggunakan pendekatan kualitatif dengan strategi triangulasi data melalui wawancara mendalam, observasi partisipatif, dan analisis dokumen selama periode Mei-Juli 2025, penelitian ini mengkaji transformasi dari sistem pencatatan manual menuju digitalisasi komprehensif. Temuan menunjukkan bahwa digitalisasi berhasil mengatasi permasalahan fundamental berupa inkonsistensi pencatatan hingga 15-20% transaksi harian pada sistem manual. Implementasi digitalisasi menghasilkan peningkatan kinerja operasional yang signifikan, dengan efisiensi waktu penyusunan laporan meningkat dari 4-5 jam menjadi 1-2 jam per minggu dan tingkat error menurun menjadi kurang dari 5%. Dampak finansial menunjukkan peningkatan omzet sebesar 18% dan margin keuntungan 12% dalam tiga bulan implementasi. Digitalisasi juga mengubah paradigma pengambilan keputusan dari intuitive-based menjadi data-driven, memungkinkan analisis tren pasar, dynamic pricing, dan predictive analytics untuk seasonal demand. Faktor keberhasilan utama meliputi komitmen kepemimpinan, kapasitas adaptasi SDM, dukungan infrastruktur teknologi, dan integrasi ekosistem bisnis. Penelitian menghasilkan model digitalisasi yang mengintegrasikan prinsip flexibility, sustainability, dan scalability yang sesuai dengan karakteristik unik UMKM ekonomi biru. Model ini dapat menjadi blueprint untuk transformasi digital sektor ekonomi biru Indonesia yang lebih luas. This study analyzes the impact of financial reporting digitalization implementation on the performance of blue economy-based SMEs in the coastal area of Surabaya, focusing on Panorama Laut Kenjeran SME. Using a qualitative approach with a data triangulation strategy through in-depth interviews, participatory observation, and document analysis during May-July 2025, this research examines the transformation from manual recording systems to comprehensive digitalization. Findings indicate that digitalization successfully addresses fundamental problems of recording inconsistencies up to 15-20% of daily transactions in manual systems. Digitalization implementation resulted in significant operational performance improvements, with report preparation time efficiency increasing from 4-5 hours to 1-2 hours per week and error rates decreasing to less than 5%. Financial impact shows an 18% increase in turnover and 12% profit margin improvement within three months of implementation. Digitalization also transforms decision-making paradigms from intuitive-based to data-driven, enabling market trend analysis, dynamic pricing, and predictive analytics for seasonal demand. Key success factors include leadership commitment, human resource adaptation capacity, technological infrastructure support, and business ecosystem integration. The research produces a digitalization model that integrates flexibility, sustainability, and scalability principles suitable for the unique characteristics of blue economy SMEs. This model can serve as a blueprint for broader digital transformation of Indonesia's blue economy sector.
Kegiatan Pendampingan Pelaporan SPT Tahunan oleh Relawan Pajak bagi Wajib Pajak Orang Pribadi di Wilayah Sidoarjo Barat Vivianti Indar Yusnia; Achmad Wicaksono
Svarga Pena : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 3 (2025): September :Svarga Pena : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/svargapena.v2i3.161

Abstract

This community service activity aims to improve the compliance of Individual Taxpayers (WPOP) in submitting their Annual Tax Returns (SPT) in the West Sidoarjo area. The method used involves assisting in the submission of Annual Tax Returns through education and technical guidance provided by tax volunteers from Nahdlatul Ulama University of Sidoarjo. This activity includes education on the procedures for filling out the SPT, simulation of the reporting process, and direct assistance for taxpayers facing difficulties. The results of this activity show a positive impact, marked by an increase in the number of WPOP who submit their SPT on time and in compliance with tax regulations. Furthermore, the error rate in filling out the SPT significantly decreased, leading to a better understanding of tax obligations among the community. The benefits felt by the participants include increased tax literacy, ease in the reporting process, and heightened awareness of the role of taxes in regional development. The success of this program is expected to serve as a sustainable practice to encourage tax compliance in other regions. The findings highlight the importance of collaboration between educational institutions, volunteers, and the community in improving tax compliance through an educational and practical approach.
THE EFFECT OF FINANCIAL LITERACY AND FINANCIAL ATTITUDES ON THE FINANCIAL PERFORMANCE OF BEVERAGE MSMEs Rosyida, Riska Ainur; Wicaksono, Achmad
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.13956

Abstract

This study investigates the financial performance of MSMEs in the beverage sector in Tulangan sub-district, Sidoarjo district, in relation to their financial attitudes and literacy. Strong financial literacy enables businesses to plan for the future, manage cash flow, and control costs, while positive financial attitudes foster disciplined income and expense management, thereby enhancing profitability and business sustainability. The study used a quantitative approach to survey 77 MSMEs players using a Likert scale questionnaire, and it used validity, reliability, normality, heteroscedasticity, multicollinearity, T-test, and F-test to analyze the data. The findings show that financial attitudes and literacy have a significant impact on beverage MSMEs' financial success. Financial attitudes serve as a foundation for sound decision-making, while financial literacy enhances financial management capabilities. This research contributes theoretically by empirically demonstrating that these two factors are crucial for the growth and stability of small businesses. However, since the study focuses solely on the beverage industry in one region, its findings may not be generalizable to other sectors; future research could incorporate additional variables such as financial technology or government policies for a more comprehensive analysis.
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