Article Per Year (5 Year)
p-Index From 2021 - 2026
6.842
P-Index
This Author published in this journals
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

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 55 Documents
Search

 2   3   4   5   6 
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 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 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