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All Journal Jurnal Media Informatika JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Journal of Creative Power and Ambition (JCPA) Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) TECHNOBIZ : International Journal of Business
Kurnia Widya Oktarini
Politeknik Negeri Sriwijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ACCOUNTING MEETS AI: THE INFLUENCE OF TECHNOLOGY READINESS AND HEDONIC MOTIVATION ON STUDENTS’ ADOPTION INTENTION Ulfah Tika Saputri; Meilinda Dwi Anugrah; Kurnia Widya Oktarini; Devi Febrianti; Edy Firza
TECHNOBIZ : International Journal of Business Vol. 8 No. 1 (2025): April 2025
Publisher : TECHNOBIZ : International Journal of Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/technobiz.v8i1.287

Abstract

This study aims to examine the mediating effect of hedonic motivation on the relationship between technology readiness and the intention to adopt AI technology in the learning process of accounting students at vocational higher education institutions. A purposive sampling technique was employed, resulting in 500 respondents who met the predefined criteria and were included as the study sample. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that technology readiness does not have a direct effect on the intention to adopt AI in the learning process. Instead, hedonic motivation serves as a mediating variable, linking technology readiness to the intention to adopt AI-based technology among accounting students in vocational higher education.
Pengaruh  E-Planning dan E-Budgeting Terhadap Sistem Akuntabilitas Kinerja Pada Organisasi Perangkat Daerah (OPD) Kota Palembang Miranda Yulianti; Sandrayati Sandrayati; Kurnia Widya Oktarini
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5226

Abstract

E-government is the use of information and communication technology in governance to improve effectiveness, efficiency, and accountability. This study aims to determine the effect of E-Planning and E-Budgeting on the performance accountability system in Regional Apparatus Organizations (OPD) in Palembang City. The sample used was the LAKIP report from 27 Regional Apparatus Organizations in Palembang City for the period 2022-2024. The research method used was quantitative with secondary data collection from the official website of the Palembang City government. The research object was the OPD of Palembang City. The results showed that E-Planning negatively affected performance accountability, while E-Budgeting did not. Simultaneously, the two independent variables, namely E-Planning and E-Budgeting, together significantly influenced accountability. The implications of this study emphasize the importance of utilizing information technology in increasing transparency, efficiency, and public participation in regional governance.  
PENYUSUNAN LAPORAN KEUANGAN MENGGUNAKAN APLIKASI MYOB PADA UMKM HIKMAH PALEMBANG M. Luthfi Rahmatullah Ardhani; Desri yanto; Kurnia Widya Oktarini
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 2 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jpmabe.v4i2.11917

Abstract

This community service aims to assist Hikmah Palembang MSME in preparing financial statements in accordance with Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) through the implementation of MYOB software. The background of this study is based on the condition where MSMEs still use manual and simple financial recording systems, resulting in suboptimal financial information. The methods used include observation, interviews, and documentation of transaction data from January to April 2025. The results show that the implementation of MYOB improves accuracy, speed, and systematic financial reporting, including financial position statements, income statements, and cash flow statements. Additionally, the application helps business owners monitor financial conditions in real time and separate personal and business transactions. The study concludes that MYOB implementation is effective in improving MSME financial reporting quality and supporting better decision-making.Keywords: MSMEs, MYOB, financial statements, SAK EMKM, accounting
PACKING STRATEGY: MODERNISASI UMKM JAMUR SANTRI Kurnia Widya Oktarini; Meilinda Dwi Anugrah; devi febrianti; Ulfah Tika Saputri; Edy Firza
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 1 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18245221

Abstract

The community service program was implemented to address the challenges faced by Pondok Jamur Santri, an MSME that had not yet applied an adequate packaging strategy, resulting in products with limited appeal and market value. This activity aimed to enhance the partner’s understanding and skills in applying an effective packing strategy, particularly through the use of environmentally friendly packaging, the development of a logo, and the preparation of product information in a more structured manner. The methods employed included field observation, needs analysis, participatory training, and assistance in creating packaging prototypes and visual identity designs. The results indicate an improvement in the partner’s ability to understand modern packaging concepts, as shown by the development of two packaging prototypes, several logo designs, and digital promotional materials. These outputs successfully addressed the partner’s needs and have the potential to strengthen the competitiveness of hydroponic products in the local market. Overall, this program demonstrates that implementing an appropriate packaging strategy can enhance business image and support the sustainability of MSMEs engaged in modern agricultural practices. Keywords: hydroponics, packaging strategy, MSME, product branding
Analisis Pengendalian Biaya Operasional dalam Upaya Meningkatkan Efisiensi pada CV Diko Darmawan Dea Helmalia; Periansya; Riza Wahyudi; Edy Firza; Kurnia Widya Oktarini
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 3 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jpmabe.v4i3.12458

Abstract

Pengabdian ini bertujuan untuk menganalisis pengendalian biaya operasional dalam upaya meningkatkan efisiensi pada CV Diko Darmawan, perusahaan jasa perbengkelan dan pengecatan kendaraan di Palembang. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi langsung dari pemilik CV Diko Darmawan, mencakup periode Januari hingga Desember 2025. Berdasarkan data yang diperoleh, biaya operasional mengalami peningkatan konsisten dari Rp73.582.000 pada Januari menjadi Rp212.736.700 pada Desember 2025, dengan komponen terbesar adalah biaya spare part sebesar Rp728.282.837 dan biaya bahan sebesar Rp592.368.274. Analisis efisiensi dilakukan menggunakan rumus E = O/I × 100% (Wahyu & Agustina, 2020), diperoleh rata-rata rasio efisiensi sebesar 71,98% per tahun. Berdasarkan kriteria efisiensi, nilai tersebut berada pada rentang 50%–85% yang berarti kegiatan operasional CV Diko Darmawan dinyatakan efisien. Meskipun demikian, perusahaan masih perlu meningkatkan pengendalian biaya terutama pada komponen spare part dan bahan melalui manajemen stok yang lebih terstruktur dan penetapan standar penggunaan bahan. Kata Kunci: Pengendalian Biaya Operasional, Efisiensi, Akuntansi Manajemen
Analisis Penerimaan Pengguna terhadap Sistem Monitoring Tindak Lanjut Temuan Audit di Politeknik Negeri Sriwijaya RM Chairil Andri; Adi Sutrisman; Tiara Nurpratiwi; Sulastriani Sulastriani; Kurnia Widya Oktarini; M Auril Repansa; Rafi Azzahir
Jurnal Media Informatika Vol. 7 No. 1 (2026): Edisi Januari - Februari
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jumin.v7i1.8091

Abstract

Pemantauan tindak lanjut temuan audit penting untuk mendukung efektivitas pengawasan internal di perguruan tinggi. Pemanfaatan sistem informasi diharapkan meningkatkan efisiensi, keterlacakan, dan transparansi proses monitoring. Penelitian ini menganalisis penerimaan pengguna terhadap Sistem Informasi Monitoring Tindak Lanjut Temuan Audit di Politeknik Negeri Sriwijaya menggunakan pendekatan kuantitatif dan metode survei. Lima responden dari Satuan Pengawas Internal (SPI) sebagai pengguna sistem dilibatkan, dengan data dikumpulkan melalui kuesioner berdasarkan Technology Acceptance Model (TAM), yang mencakup Perceived Ease of Use, Perceived Usefulness, dan User Acceptance. Hasil penelitian menunjukkan bahwa persepsi pengguna terhadap kemudahan penggunaan dan kegunaan sistem tergolong tinggi. Analisis juga menunjukkan hubungan positif antara Perceived Ease of Use dan Perceived Usefulness terhadap User Acceptance, dengan Perceived Usefulness lebih dominan memengaruhi penerimaan pengguna. Temuan ini menunjukkan bahwa sistem ini diterima baik oleh pengguna SPI dan mendukung pengawasan internal di perguruan tinggi
Faktor-Faktor Yang Memengaruhi Opini Audit Atas Laporan Keuangan Pemerintah Kota Se-Sumatera Afifah Huriyah; Indra Satriawan; Kurnia Widya Oktarini
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.562

Abstract

Salah satu bentuk pertanggungjawaban pemerintah daerah diwujudkan melalui penyusunan Laporan Keuangan Pemerintah Daerah (LKPD) yang disusun sesuai Standar Akuntansi Pemerintahan (SAP). Opini audit terdiri atas Wajar Tanpa Pengecualian (WTP), Wajar Dengan Pengecualian (WDP), Tidak Wajar (TW), dan Tidak Memberikan Pendapat (TMP). Perolehan opini WTP menunjukkan bahwa laporan keuangan telah disajikan secara wajar dalam semua hal yang material sehingga menjadi salah satu indikator keberhasilan pengelolaan keuangan daerah. Penelitian ini bertujuan untuk menganalisis faktor-faktor memengaruhi opini audit atas laporan keuangan pemerintah kota se-sumatera. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan hasil pemeriksaan Badan Pemeriksa Keuangan Republik Indonesia. Objek penelitian mencakup 34 pemerintah kota se-Sumatera selama periode 2020-2024, sehingga diperoleh 170 observasi dengan metode sampel jenuh. Pengujian hipotesis dilakukan menggunakan analisis regresi logistik. Hasil penelitian menunjukkan bahwa umur pemerintah daerah berpengaruh negatif signifikan terhadap opini audit. Sebaliknya, kelemahan sistem pengendalian intern dan tindak lanjut rekomendasi hasil pemeriksaan tidak berpengaruh signifikan terhadap opini audit. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap opini audit atas laporan keuangan pemerintah kota se-Sumatera.
MENDORONG LITERASI KEUANGAN UMKM MELALUI PEMANFAATAN APLIKASI SIAPIK BERBASIS WEBSITE Meilinda Dwi Anugrah; Ulfah Tika Saputri; Kurnia Widya Oktarini; Devi Febrianti; Edy Firza
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 1 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15581178

Abstract

Effective and efficient financial management is a crucial aspect in ensuring the sustainability of Micro, Small, and Medium Enterprises (MSMEs). One of the main challenges faced by MSME actors is the lack of understanding and skills in financial recording and reporting in accordance with accounting principles. This community service activity aims to improve the financial literacy and technical skills of the Wardrobe Rumaysha MSME in using the web-based SIAPIK application as a simple yet accurate financial recording tool. The method employed involves direct socialization and demonstration of the SIAPIK application, followed by hands-on assistance in its implementation. The results indicate that participants were able to understand the workflow of the application, input financial transactions independently, and generate simple digital financial reports. This initiative positively contributed to enhancing financial literacy among MSMEs, supporting transparency and accountability in business financial management..
From Voluntary Reporting to Climate Accountability: A Systematic Literature Review of Greenhouse Gas Disclosure Ulfah Tika Saputri; Meilinda Dwi Anugrah; Kurnia Widya Oktarini; Edy Firza; Devi Febrianti
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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

Abstract

This study aims to examine the paradigm shift in greenhouse gas (GHG) disclosure over the past decade and map emerging research trends, antecedents of GHG disclosure, theoretical perspectives, and future research agendas. Design/Methodology: This study employs a Systematic Literature Review (SLR) approach guided by the PRISMA framework. Data were obtained from the Scopus database for the period 2015–2025, resulting in 143 articles, of which 50 articles met the inclusion criteria after screening and were analyzed using a thematic approach. Result: The findings indicate a shift in GHG disclosure over the past decade, from practices that were initially predominantly voluntary toward increasingly mandatory reporting. The review also shows that the quality and quantity of GHG disclosure are influenced by several key factors, including national regulations, external pressures, good corporate governance, industry type, and the geographical location in which companies operate. Legitimacy theory, agency theory, and corporate governance theory provide important theoretical foundations for explaining transparent GHG disclosure practices. This review further identifies future research agendas, particularly strengthening research in developing-country contexts, examining the relationship between climate-related regulations or policies and GHG disclosure practices, and encouraging GHG information to be presented in quantitative, measurable, and standardized forms in accordance with GHG reporting standards.
Co-Authors Adi Sutrisman Afifah Huriyah Dea Helmalia Desri Yanto Devi Febrianti Edy Firza Febrianti, Devi Indra Satriawan M Auril Repansa M. Luthfi Rahmatullah Ardhani Meilinda Dwi Anugrah Meilinda Dwi Anugrah Miranda Yulianti Periansya R.M. Chairil Andri Rafi Azzahir Riza Wahyudi Sandrayati Sandrayati sulastriani sulastriani Tiara Nurpratiwi Ulfah Tika Saputri