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All Journal WARTA Binus Business Review SAR (Soedirman Accounting Review): Journal of Accounting and Business Masyarakat Telematika Dan Informasi : Jurnal Penelitian Teknologi Informasi dan Komunikasi JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Journal of Contemporary Accounting Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Kiky Srirejeki, Kiky
Universitas Islam Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences

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APLIKASI MEDIA SOSIAL UNTUK PEMBERDAYAAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI ERA EKONOMI DIGITAL Srirejeki, Kiky
Masyarakat Telematika Dan Informasi : Jurnal Penelitian Teknologi Informasi dan Komunikasi Vol 7, No 1 (2016): Masyarakat Telematika Dan Informasi : Jurnal Penelitian Teknologi Informasi dan
Publisher : Kementerian Komunikasi dan Informatika R.I.

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this paper is to provide a description of the role and benefits of social media applications for micro, small and medium enterprises (SMEs). The research used mix-method, quantitative-qualitative methods to obtain data. Quantitative data obtained by questionnaire survey while the qualitative data obtained by in-depth interviews with owners or managers of SMEs as the respondents. The results of this study indicate that the majority of SMEs have used and take advantages of social media applications for their business. The perceived benefits of SMEs, among others is as a means of promoting products or services, expand access to new customers, facilitate business transactions with customers and suppliers as well as to increase sales. The research gives practical implication for improvement of the government policy to encourage the involvement of SMEs in the digital economy through infrastructure development and facilitate cheap service cost and Internet access, particularly in remote areas.Keywords: social media applications, SMEs.
Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant Srirejeki, Kiky; Supeno, Saras; Faturahman, Agus
Binus Business Review Vol 10, No 1 (2019): Binus Business Review (In Press)
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v10i1.5232

Abstract

The objective of this research was to get an understanding of the intentions of accounting students in Indonesia to pursue a career as a professional accountant. The researchers employed quantitative methods to present a descriptive analysis of accounting students perception. The researchers collected 439 questionnaires from accounting students across universities in Indonesia with a random sampling technique. The findings show that the intrinsic factor (attitude) and parental or peers influence (subjective norm) affect the students’ intention to pursue a career as a professional accountant. The results of this research are expected to give insights to university’s accounting department and professional bodies such as Institute of Indonesia Chartered Accountant, and Institute of Certified Public Accountant to formulate strategies to achieve the desired number of accountants in Indonesia. In addition, regulatory agencies can use these findings as a basis to develop policies that guide universities or professional bodies to make the accounting profession more desirable.
PEMETAAN POTENSI DESA UNTUK PENGUATAN BADAN USAHA MILIK DESA DENGAN PENDEKATAN ASSET BASED COMMUNITY-DRIVEN DEVELOPMENT Srirejeki, Kiky; Faturahman, Agus; Warsidi, Warsidi; Ulfah, Permata; Herwiyanti, Eliada
WARTA LPM WARTA LPM, Vol. 23, No. 1, Maret 2020
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/warta.v23i1.8974

Abstract

Desa Pliken adalah salah satu desa di Kabupaten Banyumas yang sudah memiliki Badan Usaha Milik Desa (BUMDes). Namun, setelah hampir satu tahun berdiri, dampak keberadaannya sulit diukur. Saat ini, salah satu kegiatan BUMDes adalah pengelolaan sampah, meskipun masih menjadi kegiatan utama, pemerintah desa saat ini sedang mempertimbangkan kegiatan lain untuk ekspansi aktivitas bisnis BUMDes. Untuk memastikan keberlanjutan kegiatan perusahaan milik desa, gagasan perluasan bisnis harus didasarkan pada perencanaan dan strategi yang menyeluruh. Kegiatan pengabdian masyarakat dilakukan untuk mencapai tujuan tersebut dengan melakukan pemetaan terhadap potensi desa. Kegiatan ini merupakan bagian dari perencanaan dan strategi komprehensif untuk menciptakan BUMDes yang berkelanjutan. Kegiatan ini dilakukan dengan partisipasi masyarakat desa yang mewakili keragaman desa. Kami menggunakan pendekatan pembangunan berbasis masyarakat yang berbasis aset untuk memastikan bahwa setiap potensi anggota diakui dan dapat digunakan untuk meningkatkan pembangunan desa. Hasil menunjukkan bahwa bakat/potensi individu, organisasi warga dan lembaga lokal adalah faktor utama dalam penyusunan peta potensi desa. Lebih lanjut, hasilnya menunjukkan peningkatan kapasitas dan manajemen serta pengembangan jaringan desa sangat penting untuk penguatan BUMDes.
Optimalisasi Literasi Keuangan Dalam Pencegahan Pinjaman Online Ilegal pada Usaha Mikro Kecil dan Menengah (UMKM) Srirejeki, Kiky; Roesiana, Monica; Luhita, Tiladela; Khairurrizqo, Khairurrizqo
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 1 (2024): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2024.3.01.12525

Abstract

The objective of this financial literacy outreach program is to prevent micro, small, and medium enterprises (MSMEs) from getting trapped in illegal online loans. Data indicates a significant increase in the number of individuals involved in online loans, underscoring the critical importance of this initiative. The program encompasses educational sessions designed to equip participants with the skills to distinguish between legal and illegal online loan providers. Furthermore, the program includes preventive measures and provides comprehensive guidelines on steps to take if participants are already involved with illegal online loans. This initiative aims to foster a more sustainable and secure financial ecosystem for MSMEs in Banyumas Regency.
Peningkatan Kapasitas Ekspor UMKM Banyumas Melalui Coaching Clinic Srirejeki, Kiky; Afwa, Ulil; Khairurrizqo, Khairurrizqo
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 2 (2024): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2024.3.02.14944

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Banyumas possess considerable potential to contribute to the regional economy through export activities. However, numerous MSMEs encounter significant challenges, particularly in understanding export procedures, adhering to international quality standards, and developing effective global marketing strategies. Our community engagement initiative aims to enhance the preparedness of Banyumas MSMEs to access international markets through a structured coaching clinic program, conducted in collaboration with Association of Small and Medium Enterprises and Industries of Banyumas (ASPIKMAS) The implementation methodology encompasses comprehensive training sessions and targeted mentoring programs. The anticipated outcomes include an improvement in the knowledge and competencies of MSME actors regarding export processes, as well as an expanded understanding of international market opportunities. It is expected that this initiative will significantly enhance the global competitiveness of Banyumas MSMEs, thereby fostering economic growth and sustainability in the region.
The effect of sunk cost, framing effect, and educational background on the escalation of commitment Permatasari, Astria Wulan; Budiarti, Laeli; Srirejeki, Kiky
Journal of Contemporary Accounting Volume 2 Issue 1, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss1.art5

Abstract

The purpose of this study is to examine whether negative framing and sunk costs affecting the escalation of commitments with an educational background as moderating variable. The study uses an experimental study approach with 2 x 2 x 2 within-subjects design. There were 39 managers from a state-owned enterprise who participated in this experiment. The result indicates that sunk costs and negative framing effect the escalation of commitment. In contrast, the educational background did not moderate the relationship between sunk cost and negative framing to the escalation of commitment.
Artificial Intelligence in Accounting: Implications for Practices and Education Srirejeki, Kiky; Liang, Jian
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.01.12512

Abstract

Kami melakukakan tinjauan literatur semi-terstruktur mengenai manfaat dan potensi dampak kecerdasan buatan (Artificial Intelligence/AI) dalam praktisk dan profesi akuntansi. Analisis kami menyoroti aplikasi AI saat ini, terutama dalam praktik audit yang dapat meningkatkan produktivitas dan meningkatkan kualitas laporan keuangan. Kemajuan tersebut memungkinkan akuntan untuk beralih dari peran tradisional ke posisi yang lebih strategis. Meskipun manfaat AI signifikan dalam banyak praktik akuntansi, kami juga mengakui potensi risiko tekait adopsi AI. Selain itu, kami membahas implikasi dari adopsi AI yang luas untuk akuntan masa depan dan pendidikan akuntansi. Hasil analisis kami menyimpulkan bahwa akuntan masa depan perlu memiliki ketrampulan interdisipliner agar dapat memberikan layanan dengan nilai tambah yang lebih tinggi. Oleh karena itu, kami menyerukan upaya kolaboratif dari fakultas dan program studi untuk mengembangkan kurikulum akuntansi agar dapat beradaptasi dengan perubahan yang disebabkan oleh AI.
ANALYSIS OF THE READINESS OF MSMEs ACTORS IN THE IMPLEMENTATION OF SAK EMKM IN PURWOKERTO Ardiana, Riyan; Irianto, Bambang Setyobudi; Srirejeki, Kiky
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.298 KB) | DOI: 10.20884/1.sar.2019.4.2.2468

Abstract

This study aims to analyze the influence of attitude, subjective norms, perceived behavioral control, and awareness on the intentions of MSMEs actors in the readiness of MSMEs actors in the implementation of SAK EMKM. The population in this study was all MSMEs in Purwokerto. This study used Theory of Planned Behavior with the addition of one variable, namely awareness. The research data was obtained directly from respondents through a questionnaire with disproportionate stratified random sampling technique and quantitative approaches of Partial Least Square (PLS). The results of this research indicate that the attitude and perceived behavioral control significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Subjective norms and awareness did not significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Intention significantly influence on the readiness of MSMEs actors in the implementation of SAK EMKM.
Empowering the role of village owned enterprises (BUMDes) for rural development: case of Indonesia Srirejeki, Kiky
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 20 No 1 (2018): Juli - Desember 2018
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2018.20.1.1018

Abstract

Poor economic condition, unemployement, quality education and lack of other basic infrastructures are the common problems of rurals in Indonesia and in many other countries. The rural potentials have not been optimally explored, hence a place to birth it becomes instead of to live. The government has actually tried several programs for rural economic development, for example by providing more facilities and infrastructure, even creating project PNPM (Program Nasional Pemberdayaan Masyarakat/National Program for Community Empowerment). However, the implementation and effect of these programs have been put into question. In Indonesia, this economic institution is BUMDes (Badan Usaha Milik Desa/ Village Owned Enterprise), the pillars of rural economic activity, serves as a social and commercial institution. This paper aims to explain how to strengthen the role of village owned enterprise for its role in rural development. Using qualitative approach, this study indicates that village owned enterprise is projected to be new economic strength in rural development in Indonesia and that the rural government can improve the role of village owned enterprise not only as a government’s fund mediator but also as a facilitator to promote the rural economic activity properly through value addition. The paper aims to generate new insight of the role of village owned enterprise in Indonesia and its consequence to rural development.
Co-Authors AA Sudharmawan, AA Afwa, Ulil Ardiana, Riyan Eliada Herwiyanti Faturahman, Agus Faturahman, Agus Irianto, Bambang Setyobudi Khairurrizqo, Khairurrizqo Laeli Budiarti Liang, Jian Luhita, Tiladela Permata Ulfah, Permata Permatasari, Astria Wulan Roesiana, Monica Supeno, Saras