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All Journal INQUISITIVE: International Journal of Eonomic GEMBIRA (Pengabdian Kepada Masyarakat) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Zalni
Universitas Pattimura
Religion Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN JASTIP ORANTATA EXPRES AMBON MENGGUNAKAN APLIKASI CLICK EXCEL ACCOUNTING Franco Benony Limba; Jabida Latuamury; Zalni; Amelia J.V. Radianto; Indri Sari Hamzah; Desty Purwana Salim; Dzulham Saleh
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 02 (2023): APRIL 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan pendampingan penyusunan laporan keuangan menggunakan aplikasi CEA (Clik Excel Accounting) pada usaha jasa titip (Jastip) Orantata Expres Ambon yang sejak tahun 2019 sampai Oktober 2022 masih menggunakan pembukuan dengan cara manual. Transaksi keuangan yang akan disusun pelaporannya menggunakan aplikasi ini adalah yang terjadi pada bulan Oktober 2022 sampai transaksi Februari 2023. Pendampingan dilakukan untuk transaksi bulan okteber saja sedangkan bulan-bulan selanjutnya akan disusun mandiri oleh staf akuntansi perusahaan. Metode yang diaplikasikan adalah menggunakan empat tahapan. Pertama persiapan dan observasi. Kedua diskusi dan pengenalan aplikasi. Ketiga pendampingan menggunakan aplikasi click excel accounting, dan terakhir adalah evaluasi kegiatan pengabdian. Hasil dari kegiatan pengabdian ini adalah pihak Jastip Orantata Expres sangat menyambut baik dan berterimakasi atas terselenggaranya kegiatan ini, pendampingan penyusunan laporan keuangan berhasil dilaksanakan dan staf perusahaan yang bertugas menyusun laporan keuangan telah bisa mengoperasikan aplikasi tanpa kandala, hal ini karena aplikasi click excel accounting mudah diaplikasikan.
THE INFLUENCE OF DIVIDEND PAYOUT, ASSET INTENSITY, AND DEBT INTENSITY ON COST STICKINESS Hempry Putuhena; M. Rifkhi Fauzan S.; Zalni
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 2 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21769902

Abstract

Cost stickiness is an important concern in management accounting studies because it indicates asymmetric costs. Operating costs tend to rise when sales increase but not when sales decline. This condition has significant implications for business sustainability. The purpose of this study is to investigate the impact of dividend payout, asset intensity, and debt intensity on cost stickiness in companies listed in LQ45 from 2019 to 2022). This study tests the drivers between independent and dependent variables using a quantitative approach. The study's secondary data originates from financial filings that have been made public. According to the study findings, cost stickiness is influenced by asset intensity and dividend payout to a partially extent, but not by the debt intensity variable. Since cost behavior through cost stickiness can maximize the achievement of company goals and identify the right use of resources, it is important for the company to manage it appropriately. Monitoring and controlling dividend payout, asset intensity, and debt intensity are necessary to ensure that they maximize the potential to boost sales.
EXPLORING ACCOUNTANTS' VIEWS ON THE FUTURE OF THE PROFESSION IN THE ERA OF ARTIFICIAL INTELLIGENCE zalni; Hempry Putuhena; M. Rifkhi Fauzan S
INQUISITIVE : International Journal of Economic Vol. 6 No. 1 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/inquisitive.2025.9296

Abstract

Goldman Sachs has projected that Artificial Intelligence (AI) may potentially replace the equivalent of 300 million full-time jobs worldwide, as many occupational tasks and functions can be automated. AI technologies are particularly useful in accounting-related work, with platforms such as QuickBooks, Xero, Sage Intacct, BlackLine, and AuditBoard already widely applied. The purpose of this study is to examine the attitudes, knowledge, expectations, and concerns of respondents regarding the future of the accounting profession. Adopting a quantitative descriptive approach, this research uses data quality tests, variable descriptions, and crosstab analyses, with data collection through online questionnaires. The findings indicate generally positive perceptions toward the importance of skills development, training, and readiness to adapt to AI technologies, which are believed to enhance the efficiency and quality of accounting work. However, a portion of respondents expressed concern over ethical implications and the potential replacement of certain routine tasks.
Co-Authors Amelia J.V. Radianto Desty Purwana Salim Dzulham Saleh FRANCO BENONY LIMBA Hempry Putuhena Indri Sari Hamzah Jabida Latuamury M. Rifkhi Fauzan S M. Rifkhi Fauzan S.