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The Implementation of Digital Accounting and Its Impact on Business Performance at the Bayan District MSME Forum Tri Nurjanah; Nur Siyami; Rusmiyatun Rusmiyatun
International Journal of Economics, Commerce, and Management Vol. 2 No. 4 (2025): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i4.1025

Abstract

This study aims to analyze the influence of the implementation of an integrated digital accounting system on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Bayan District. Design/Methodology/Approach: This study uses a quantitative approach, data is collected through a structured questionnaire distributed to 75 MSME actors. The data analysis techniques used include validity and reliability tests, simple correlation tests, simple linear regression, determination tests and t. The results of the study show that the application of digital accounting systems has a positive and significant effect on business performance Information quality is not able to mediate the relationship between the influence of digital accounting use on business performance in MSME actors. The results of this study empirically conclude that the use of digital accounting has a positive and significant effect on business performance in MSME actors, which means that the better the use of digital accounting carried out by MSME actors, the more likely it is to improve business performance in MSMEs.
Management capacity building and digital market access expansion strategy for BUMDes clustering optimization Rusmiyatun, Rusmiyatun; Arini, Anes; Febriani, Siska; Hafizhuddin, Abid; Tri W, Talita Erina
Community Empowerment Vol 10 No 11 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.14912

Abstract

BUMDes Dadirejo possesses significant economic potential through its four business units, yet its development is hindered by limited marketing access and low human resource capacity in financial management. This community service project aims to elevate the BUMDes clustering status from the "developing" (berkembang) category to "independent" (mandiri) through workshops and continuous mentoring. The interventions include digital marketing management training (Instagram and TikTok), e-catalog registration for market expansion, and the standardization of financial reports, covering balance sheets, income statements, statements of changes in equity, and cash flow statements. Results show that the BUMDes management achieved an 85% mastery level in financial reporting. Furthermore, the provision of marketing equipment grants successfully encouraged the formation of new business units and strengthened the sales infrastructure. This strategy proved effective in enhancing accountability and market reach, serving as a key step toward achieving the criteria for an Independent BUMDes.
Karakteristik Getaran Mesin Penggerak Berbahan Bakar Biogas dengan Analisis Fast Fourier Transform (FFT) Rusmiyatun, Rusmiyatun; Al manan, Oesman Raliby; Andriyanto, Andriyanto; Kurniawan, Sofyan; Munahar, Suroto
Borobudur Engineering Review Vol 5 No 2 (2025): Proses Industri Manufakur
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/benr.v5i2.15660

Abstract

Sambak Village is a tofu industry Micro, Small, and Medium Enterprises (MSMEs) area that produces biogas under the auspices of the Sambak Sustainable Biogas Group (KBLS). This MSME is located in Kajoran District, Magelang Regency, Central Java. The Sambak Tofu Industry MSME faces several problems, including the relatively high production costs for tofu production. This condition is caused by the soybean milling process, which is the initial process of tofu production, still using a drive engine with fossil fuels/diesel which has a fairly high price, thus having an impact on reducing the profits of the Sambak tofu industry MSME. Therefore, efforts are needed to optimize the use of biogas as a driving engine energy for soybean milling, and manage the distribution of biogas used by every household user and tofu industry MSME. Seeing these problems, this activity will design a driving engine with biogas fuel equipped with a synchronizer system and equipped with vibration analysis produced.