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All Journal Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi Bisnis Pelita Bangsa ALMUJTAMAE: Jurnal Pengabdian Masyarakat Amkop Management Accounting Review (AMAR) Jurnal Riset Akuntansi
Inna Zahara
Universitas Jenderal Achmad Yani Yogyakarta
Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Transformasi Digital terhadap Sustainability Accounting and Reporting Indonesia: Green Economy Catalyst Inna Zahara; Ari Okta Viyani; Sumayyah Sumayyah
Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v22i1.2918

Abstract

Driven by the global shift towards a green economy, this study empirically investigates the impact of digital transformation on Sustainability Accounting and Reporting (SAR) practices among listed companies on the Indonesia Stock Exchange. This research analyzes secondary data from 36 companies that adopted ESG principles in 2023. The quantitative data collected was processed and analyzed using simple linear regression and Moderated Regression Analysis (MRA). The research findings indicate that the influence of digital transformation on SAR is minimal, as evidenced by the regression coefficient approaching zero. This suggests a weak and potentially negative relationship between digital transformation and SAR practices. However, moderation regression analysis revealed that firm size significantly strengthens the relationship between digital transformation and SAR practices. These findings imply that while digital transformation offers the potential to enhance SAR practices, companies require sufficient resources, similar to those possessed by larger corporations, to effectively leverage this potential.  
Pengaruh Sistem Informasi Akuntansi, Inklusi Keuangan, Dan Fintech Terhadap Kinerja Keuangan UKM Dimoderasi Literasi Keuangan Rizka Wulandari; Inna Zahara
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.2788

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi, inklusi keuangan dan financial technology serta literasi keuangan sebagai pemoderasi terhadap kinerja keuangan pelaku Usaha Kecil dan Menengah (UKM) di Kota Tasikmalaya. Metode pengambilan sampel menggunakan teknik purposive sampling. Sampel dalam penelitian terdiri dari 91 responden yang telah terdaftar di Dinas Koperasi dan UKM Kota Tasikmalaya, memiliki profil usaha yang lengkap untuk penelitian, dan telah menggunakan sistem informasi akuntansi, pendanaan dari lembaga keuangan, serta financial technology pada kegiatan usahanya. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data dalam penelitian ini menggunakan Analisis SEM PLS (Partial Least Square). Hasil penelitian menunjukkan sistem informasi akuntansi, inklusi keuangan dan financial technology memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Serta literasi keuangan mampu memoderasi (memperkuat) pengaruh sistem informasi akuntansi, inklusi keuangan dan financial technology terhadap kinerja keuangan.
METODE FULL COSTING DAN COST PLUS DALAM HARGA JUAL USAHA MIKRO KECIL DAN MENENGAH Gerlan Haha Nusa; David Sulistiyantoro; Puji Winar Cahyo; Inna Zahara; Arif Himawan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/xcanpp60

Abstract

The problem faced by MSMEs is the lack of recording the costs incurred in determining prices. The aim of the research is for MSMEs to find out the cost of production using the full costing method and determine the desired profit using the cost-plus approach. With this determination, it is hoped that it can be used to make various decisions regarding selling prices. The research method used is descriptive qualitative to analyze the data. The research results show that the selling price of beverage products at full costing and cost-plus is lower than the price determined by Omah Pakis. Meanwhile, for food products, the full costing and cost-plus calculations are higher compared to the prices determined by Omah Pakis. The conclusion of this research is that costs are only charged to the elements of raw material and labor costs so that the information on determining selling prices is incomplete. As a result of incomplete cost information data being available, the decisions taken by the owner of Omah Pakis only focus on the short term. Omah Pakis can group production costs by determining the markup to determine the selling price using the cost-plus method.  
Pemasaran Digital Berbasis Marketplace dan AI untuk Memperkuat Ketahanan Ekonomi KEP Bangun Tani Asih Ari Okta Viyani; Inna Zahara; Awanda Nursita Oktariani
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2026): Agustus
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v6i2.24982

Abstract

Kelembagaan Ekonomi Petani (KEP) memiliki peran strategis dalam mendukung stabilitas produksi dan distribusi pangan yang berkontribusi terhadap penguatan ketahanan ekonomi nasional. Namun, KEP Bangun Tani Asih masih menghadapi kendala dalam aspek pemasaran produk, terutama keterbatasan pemanfaatan pemasaran digital, jangkauan pasar yang sempit, dan rendahnya kemampuan dalam menyusun konten promosi yang menarik. Kondisi tersebut berdampak pada rendahnya daya saing dan stagnasi penjualan produk. Program pengabdian masyarakat ini bertujuan meningkatkan kapasitas pemasaran digital mitra melalui pemanfaatan marketplace dan Artificial Intelligence (AI) Rytr sebagai strategi penguatan ketahanan ekonomi kelembagaan. Metode pelaksanaan dilakukan melalui tahapan identifikasi kebutuhan, pelatihan pemasaran digital, pendampingan implementasi marketplace dan AI Rytr, pendampingan pencatatan penjualan, standarisasi produk, serta monitoring dan evaluasi program. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan mitra dalam mengelola marketplace, menyusun strategi pemasaran digital, membuat deskripsi dan konten promosi berbasis AI secara lebih cepat dan efektif, serta melakukan pencatatan penjualan secara sistematis. Selain itu, mitra mulai mampu meningkatkan kualitas dan ketahanan produk agar lebih layak dipasarkan secara online. Program ini berkontribusi terhadap peningkatan kapasitas kelembagaan dalam memperluas akses pasar dan memperkuat daya saing produk secara berkelanjutan.
Actual Use Behavior dalam Penggunaan QRIS pada UMKM di Kalurahan Sumberagung Menggunakan Pendekatan TPB Gracia Barbara Dian Korina; Inna Zahara
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4203

Abstract

The development of digital payment systems has encouraged the adoption of the Quick Response Code Indonesian Standard (QRIS) as an efficient and practical cashless payment method. This study aims to examine the influence of attitude toward behavior, subjective norm, and Perceived Behavioral Control on Behavioral Intention and Actual Use Behavior of QRIS among MSMEs in Sumberagung Village using the Theory of Planned Behavior (TPB). This study employs a quantitative approach with data collected through questionnaires distributed to MSME owners using QRIS. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that attitude toward behavior, subjective norm, and Perceived Behavioral Control have a positive and significant effect on Behavioral Intention. Furthermore, Perceived Behavioral Control and Behavioral Intention positively and significantly affect Actual Use Behavior. Behavioral Intention is also proven to mediate the relationship between attitude toward behavior, subjective norm, perceived behavioral control, and Actual Use Behavior. These findings indicate that Behavioral Intention is the primary factor influencing actual QRIS usage behavior among MSMEs.
Towards Smart Food Distribution: Integrating Supply Chain Strategic Fit and Artificial Intelligence for National Food Independence Ari Okta Viyani; Inna Zahara; Arnes Tassa; Laira Dika
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3165

Abstract

Food self-sufficiency is an essential foundation in supporting national resilience. Food distribution in Indonesia still experiences serious obstacles, such as slow delivery, fuel waste, and inefficient distribution routes. AI technology has the potential to be a strategic solution to optimize the distribution system through route efficiency, energy savings, and increased delivery speed. This study aims to: (a) Test the effect of supply chain strategic fit, performance, and AI adoption in food distributors; (b) Dig deeper into the implementation, obstacles, challenges, readiness and opportunities, as well as driving factors for AI implementation in the food supply chain in Indonesia. The method used is a mixed-method, namely a quantitative approach with SEM-PLS and a qualitative approach using N-Vivo. The results of the quantitative analysis show that AI adoption mediates the relationship between supply chain strategic fit and rice distributor performance. Furthermore, the results of the qualitative analysis also support the idea that the distribution system using AI is considered to have great potential in optimizing food distribution in Indonesia. However, this adoption has several challenges, including costs, human resources, infrastructure, regulations, differences in regional topology, privacy and security, and ethics.
Peran Literasi Perpajakan: Determinan Kepatuhan Wajib Pajak Pelaku UMKM Sektor Industri Kreatif Di Kota Yogyakarta Inna Zahara; Danu Damara
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 01 (2025): AKUBIS - Juni - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i01.2370

Abstract

This study aims to determine the influence of external factors consisting of the use of information technology, tax administration reform, and tax sanctions as well as internal factors, namely tax literacy as a moderator of taxpayer compliance of MSME actors in the creative industry sector in the city of Yogyakarta. This research approach involves collecting data through structured instruments that measure respondents' responses on a certain scale. Data analysis was carried out by statistical methods to test the relationship of variables and the role of moderation factors. The test results show that the variables of information technology utilization and tax administration reform have an effect on taxpayer compliance. The tax sanction variable has no effect on taxpayer compliance, partially the tax literacy variable is unable to moderate the influence of the variable of information technology utilization and tax sanctions on the taxpayer compliance variable. However, the tax literacy variable is able to moderate the influence of the tax administration reform variable on the taxpayer compliance variable.
Co-Authors Ari Okta Viyani Ari Okta Viyani Arif Himawan Arnes Tassa Awanda Nursita Oktariani Danu Damara David Sulistiyantoro Gerlan Haha Nusa Gracia Barbara Dian Korina Laira Dika Puji Winar Cahyo Rizka Wulandari Sumayyah Sumayyah