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Cash Sales Accounting Information System Design Using “Small and Medium Enterprises Accounting” and “Sales Notes” Applications at Senja Store Inadia Zahra Ratrisha; Ditya Permatasari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i3.1876

Abstract

In this millennial era, technological developments and the role of computerized accounting information systems are very important. Competition between businesses is now so tight, the more advanced a business is, the more the business is required to improve the quality of work, service quality, and accuracy in processing data. Companies also need a good information system. The purpose of the accounting information system itself is to complete every obligation that is by the authority given to someone, useful for management decision making, and support the smooth operation of business every day (Mardi, 2011). The purpose of this study was to determine the design of cash sales accounting information systems at UD. Senja Batu City. The type of research used is descriptive qualitative. With data collection techniques, namely interviews, observation, and documentation. The results in this study are 1) UD. Senja in its operational activities in its entirety still uses a manual system. 2) the absence of a warehouse and accounting department in UD. Senja. 3) The author recommends a cash sales accounting information system at UD. Senja, which contains accounting documents and records, related functions, and cash sales procedures at UD. Senja. 4) Application recommendations for making sales notes and accounting records related to cash sales transactions.
MODERASI TOTAL ASSET DALAM HUBUNGAN TATO & CR DENGAN CAPITAL STRUCTURE PADA 3 SEKTOR DI INDONESIA Dwi Ayu Prihatini; Dewi Roichatul Ummah; Indah Yuliana; Ditya Permatasari
Jurnal Proaksi Vol. 10 No. 3 (2023): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i3.4394

Abstract

Dunia bisnis menunjukkan peningkatan persaingan yang sangat ketat, optimalisasi pendanaan perusahaan dapat dijadikan sebagai langkah dalam mempertahankan perusahaan. Oleh karena itu manajer harus tepat dalam mengambil keputusan agar pengendalian pendanaan dapat dilakukan dengan efektif dan efisien. Penelitian ini dilakukan untuk menguji pengaruh total aset dalam memoderasi pengaruh TATO dan CR terhadap capital structure. Populasi dalam penelitian ini adalah 328 perusahaan di sektor manufaktur, keuangan dan pertanian dari tahun 2018-2021, dan diperoleh sampel sebanyak 233 perusahaan. Penelitian ini menggunakan analisis regresi linier berganda dan analisis regresi moderat (MRA). Hasil penelitian ini menyimpulkan bahwa TATO dan CR berpengaruh negatif dan signifikan terhadap capital structure. Total Aset sebagai moderator menghasilkan bahwa total aset dapat memoderasi pengaruh TATO dan CR terhadap Capital Structure.
Evaluasi Efektivitas Sistem Informasi Akuntansi dalam Penyaluran KUR Mikro Ayu Putri, Alia Agustin; Ditya Permatasari
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 4 No. 1 (2024): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v4i1.47

Abstract

Penelitian ini difokuskan pada jenis Kredit Usaha Rakyat (KUR) Mikro, yang memiliki peran penting untuk mendukung sektor usaha kecil dan menengah di Indonesia. Melalui pendekatan kualitatif deskriptif, penelitian ini memiliki tujuan mengevaluasi penerapan Sistem Informasi Akuntansi pada KUR Mikro serta dampaknya terhadap presentase target sektor ekonomi terkait. Dengan mengumpulkan data melalui wawancara langsung, penulis berharap dapat menggambarkan secara rinci bagaimana program KUR Mikro dijalankan, persepsi dan pengalaman para penerima kredit, serta kontribusinya terhadap pertumbuhan ekonomi lokal
FINANCIAL AND DIGITAL MARKETING LITERACY TRAINING TO INCREASE ENTREPRENEURSHIP INTENTION IN MALANG KNITTING COMMUNITY: PELATIHAN LITERASI KEUANGAN DAN DIGITAL MARKETING UNTUK MENINGKATKAN MINAT WIRAUSAHA PADA KOMUNITAS RAJUT MALANG Ajeng Rachma Pertiwi; Rindah Febriana Suryawati; Ditya Permatasari; Elsha Sophia
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 6 No. 2 (2024): DECEMBER 2024
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/dc.V6.I2.2024.98-104

Abstract

Background: Malang Knitting Community (KRM) is a community of knitting women in Malang City, Indonesia which is facing a problem of a lack of financial literacy, especially regarding how to prepare financial statements and digital marketing of each community member. Objective: This activity aims to provide financial literacy and digital marketing training for KRM members to increase interest in starting a business. Method: This community service provided in-class offline training on the topics of financial literacy and digital marketing and followed by coaching in preparing financial reports. The impact evaluation was conducted through discussions with KRM members regarding the success of the program. Results: After training and coaching, the number of respondents interested in starting a business increased from 30% to 100% and they understood and were able to prepare a simple financial statement. Conclusion: The training and coaching activities on the topics of financial literacy and digital marketing provide positive benefits to KRM members. Similar activities are still very relevant to be carried out in various communities.