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All Journal JURNAL RELASI STIE MANDALA JEMBER JEA17: Jurnal Ekonomi Akuntansi Ecopreneur.12 ALMUJTAMAE: Jurnal Pengabdian Masyarakat Akuntansi'45 Jurnal Riset Akuntansi dan Bisnis Indonesia Balance : Jurnal Akuntansi dan Manajemen Eastasouth Journal of Positive Community Services Easta Journal of Innovative Community Services Eastasouth Journal of Impactive Community Services Nusantara Community Empowerment Review Relasi : Jurnal Ekonomi Nusantara Entrepreneurship and Management Review Journal Governance Society Welfare: Jurnal Pengabdian Masyarakat Praktek Kerja Lapang Akuntansi
Devi Maya Sofa
Universitas Teknologi Surabaya
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM DI  LUMBUNG REJEKI MALANG Maya Sofa, Devi; Fraidylegif Putra Djatu, Petrus; Aristo Surbakti, Manuel
Ecopreneur.12 Vol 7 No 1 (2024): April 2024
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v7i1.53-60

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana laporan keuangan yang disusun oleh UMKM dan untuk melihat perbandingan penyusunan laporan keuangan UMKM dengan SAK EMKM. Penelitian ini dilakukan pada UMKM Lumbung Rejeki dengan menggunakan pendekatan kualitatif deskriptif. Metode pengambilan data menggunakan teknik observasi, wawancara dan dokumentasi. Informan penelitian ini adalah Bapak Misman sebagai pemilik usaha dan Ibu Riwayati sebagai bagian keuangan. Hasil penelitian menunjukkan bahwa (1) UMKM Lumbung Rejeki saat ini membuat laporan keuangan sederhana, mencakup pemasukan dan pengeluaran kas; (2) Namun, UMKM tersebut belum sepenuhnya mengikuti SAK EMKM karena pemahaman akuntansi di kalangan pelaku usaha masih terbatas.
THE EFFECT OF FIRM PERFORMANCE ON CSR PERFORMANCE MODERATE BY THE PROPORTION OF INDEPENDENT COMMISSIONERS IN NON- FINANCIAL COMPANIES LISTED ON THE IDX FOR 2016-2020 PERIOD Surbakti, Manuel Aristo; Devi Maya Sofa; Petrus Fraidylegif Putra Djatu
Ecopreneur.12 Vol 7 No 2 (2024): Oktober 2024
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v7i2.119-134

Abstract

Study aims to see effect between the company performance and CSR performance in non financial companies list onIDX for period 2016 - 2020. Using purposive sampling, 1,940 research samples were obtained. Researchers useregression panel data. Result showed company performance was not significantly related to CSR performance.Company has a social responsibility to society that good and bad performance of the company does not affect CSRperformance. Result also show proportion of independent boards of commissioner could not strengthen influence ofcompany performance to CSR.
Peningkatan Kinerja Keuangan UMKM Melalui Pendampingan Penggunaan Accurate Online Wicaksono, Achmad; Sofa, Devi Maya; Iswanto, Denny; Hilmawan, Tanta; Andriani, Rena
Welfare : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Welfare : June 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v3i2.2254

Abstract

This community service aimed to improve the financial performance of MSMEs, particularly Warkop Teras Sepande Candi in Sidoarjo, through training in financial reporting using the Accurate Online application. Using the Asset-Based Community Development (ABCD) approach, the program focused on applying technology to enhance business efficiency. The use of Accurate Online significantly reduced the time needed for preparing financial reports, allowing business owners to focus more on growth strategies. It also improved report accuracy by minimizing manual errors and increased transparency to meet regulatory standards, strengthening trust with banks and auditors. The training helped MSMEs understand and utilize the application, fostering a more tech-savvy and adaptive work culture. The results not only benefited Warkop Teras Sepande but also provided a practical model for other MSMEs in managing financial records with technology. This initiative is expected to inspire broader adoption of digital tools to boost MSME competitiveness and business sustainability.
Pendampingan Penyusunan Laporan Keuangan Menggunakan Aplikasi Accurate Online Pada Toko Hanaromi Wicaksono, Achmad; Sofa, Devi Maya; Rotama, Bintang Armando; Oktavia, Igga; Falach, M. Zidnal; Lailiyah, Nikmatul; Nadia, Syarifah; Arisandi, Kirana
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): April
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v5i1.18027

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pemilik serta staf Toko Hanaromi dalam menyusun laporan keuangan yang akurat sesuai dengan standar akuntansi yang berlaku menggunakan Accurate Online. Pendampingan ini sebagai solusi atas permasalahan yang dihadapi dalam pencatatan keuangan manual yang kurang efektif dan beresiko menimbulkan kesalahan dalam pelaporan keuangan. Metode yang digunakan yaitu dengan melakukan pendampingan secara intensif mulai dari pemberian pemahaman konsep dasar akuntansi, cara menggunakan aplikasi Accurate Online sampai dengan pada tahap menyusun laporan keuangan. Hasil kegiatan menunjukkan bahwa pemilik dan staf Toko Hanaromi mampu memahami dan mengimplementasikan penggunaan Accurate Online dalam penyusunan laporan keuangan. Dengan penerapan sistem ini, pencatatan transaksi menjadi lebih rapi, transparan, dan efisien, sehingga membantu pengambilan keputusan bisnis yang lebih baik. Namun, terdapat beberapa tantangan yang dihadapi, seperti adaptasi teknologi baru, keterbatasan pemahaman awal mengenai konsep akuntansi, dan kemampuan sumber daya manusia yang terbatas.
AKUNTANSI DIGITAL: MENINGKATKAN EFISIENSI, AKURASI LAPORAN KEUANGAN, DAN KUALITAS PENGAMBILAN KEPUTUSAN Sofa, Devi Maya; Achmad Wicaksono
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 1 (2025): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v5i1.1138

Abstract

This study was conducted to determine the financial reports preparation process and the impact of Accounting digitalization on the MSMEs studied. The research method used in this study is qualitative. The types of data taken are primary data and secondary data. Primary data were obtained by researchers through interviews and observations, while secondary data were obtained through the documentation process. Interviews were conducted with 3 key informants, namely the owner, the head of finance, and the cashier. The results of the study show that Pelangi Mart MSMEs have been preparing financial reports using the Accurate application. The Head of Finance carries out the preparation process. The impact of digitalization on the Accounting process for MSMEs is that it can increase the efficiency, accuracy, and quality of financial reports. In addition, digitalization can reduce costs related to HR management.
Analisis Penutupan Usaha, Studi pada Markas Kopi Sleman Petrus Fraidylegif Putra Djatu; Devi Maya Sofa; Manuel Aristo Surbakti
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.652

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis keputusan pemilik usaha Markas Kopi - Sleman dalam menutup sementara operasi bisnisnya. Penelitian ini mengevaluasi alasan pengambilan keputusan tersebut dilihat dari penerapan prinsip-prinsip manajemen yang meliputi perencanaan, pengorganisasian, kepemimpinan, dan pengendalian (POLC), serta kondisi keuangan yang dianalisis dengan menghitung model Altman Z-score yang dimodifikasi. Hasil penelitian ini dapat dimanfaatkan oleh bisnis sejenis lainnya atau yang saat ini berada dalam kondisi serupa dengan Markas Kopi - Sleman sehingga kondisi yang sama dapat diantisipasi. Penelitian ini menggunakan pendekatan kualitatif. Hal ini digunakan untuk memahami kondisi yang terjadi dan untuk mengetahui alasan mengapa keputusan untuk menghentikan sementara kegiatan usaha dibuat. Alasan-alasan tersebut adalah (1) penerapan desain bisnis yang belum terperinci, (2) pengendalian perencanaan yang tidak tepat, dan (3) kebijakan manajemen lainnya yang memengaruhi keuangan secara kurang spesifik, menyebabkan modal kerja tidak mencukupi jika mereka terus berbisnis dengan konsep yang sama. Kondisi ini juga didukung oleh hasil perhitungan Z-score menggunakan model Altman Z-score yang dimodifikasi. This study aims to determine and analyze Markas Kopi - Sleman business owner’s decision to temporarily close its business operations. This study evaluates the reasons for making the decision seen from the application of management principles which include planning, organizing, leadership, and controlling (POLC), as well as financial conditions which are analyzed by calculating the Altman Z-score modified mode. The results of this study can be utilized by other similar businesses or those currently in a condition similar to the Markas Kopi - Sleman’s so that the same conditions can be anticipated. This study uses a qualitative approach. This is used to understand the conditions that occur and to find out the reason why the decision to temporarily suspend business activities was made. These reasons were (1) the implementation of business design that has not been detailed, (2) planning control that is not precise, and (3) other management policies that affect finances on a less specific basis, causing insufficient working capital if they continue to do business with the same concept. This condition is also supported by the results of the Z-score calculation using Altman Z-score modified model.
Pelatihan Penanaman Jiwa Kewirausahaan dengan Menyediakan Jasa Kesehatan Bekam Yang Meningkatkan Perekonomian Masyarakat Surbakti, Manuel Aristo; Sofa, Devi Maya; ST, Agus; Mardianto, Totok; Djatu, Petrus Fraidylegif Putra; Oswald, Michael; Prahasta, Dandi; Sero, Imelda Sheravin; Hidayat, Luqman Arief
Eastasouth Journal of Impactive Community Services Vol 3 No 03 (2025): Eastasouth Journal of Impactive Community Services (EJIMCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejimcs.v3i03.363

Abstract

Pelatihan ini bertujuan meningkatkan kemampuan warga dalam berwirausaha di bidang kesehatan melalui terapi tradisional Bekam. Kegiatan dilaksanakan di Balai RW 6 Kelurahan Karangpoh, diikuti oleh warga. Metode pelatihan mengombinasikan ceramah, diskusi, dan praktik langsung. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman warga tentang konsep terapi Bekam, kemampuan warga menggunakan peralatan untuk Bekam dan melakukan terapi Bekam, serta keingan dan peluang warga untuk membuka usaha di bidang terapi tradisional Bekam. Pelatihan ini memberikan kontribusi positif dalam meningkatkan kualitas jiwa wirausaha warga dalam bidang kesehatan di Surabaya.
Perspektif Dan Minat Mahasiswa Akuntansi Gen Z Terhadap Profesi Akuntan Publik Devi Maya Sofa
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4222

Abstract

This research aims to analyse the perspectives and interests of Generation Z accounting students towards the public accounting profession. The gap between the number of accounting graduates and the number of certified public accountants is a concern, while digital transformation is changing the nature of public accountants' work. Using qualitative methods with an interpretive approach, the research involved 21 students through Focus Group Discussions and in-depth interviews with 6 students at various levels of study. The results showed a significant development of perceptions as the study progresses; early level students tend to have views based on stereotypes with external factors (salary, status) as the main consideration, mid-level students develop a more complex understanding with the dominance of internal factors (intellectual challenges), while final level students show an integrated perspective with long-term considerations. Digital transformation is seen as an opportunity to reposition the role of public accountants to be more strategic and value-added, especially by middle and final year students. The research recommends curriculum development responsive to digital transformation, recruitment strategies that consider the characteristics of Generation Z, and simplification of professional certification pathways.
Strategi Manajemen Keuangan dalam Menghadapi Perang Dagang: Studi Kasus pada Perusahaan Jasa Konsultan Manajemen Sumber Daya Manusia di Surakarta Faizi, Afiffuddin Nur; Sofa, Devi Maya
Nusantara Entrepreneurship and Management Review Vol. 3 No. 2 (2025): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/3fkkn337

Abstract

Penelitian ini bertujuan untuk mengkaji dampak perang dagang global terhadap manajemen keuangan perusahaan jasa konsultan Manajemen Sumber Daya Manusia (MSDM) di Surakarta. Latar belakang penelitian ini didasari oleh meningkatnya ketidakpastian ekonomi akibat kebijakan proteksionisme dan tarif perdagangan yang memengaruhi biaya operasional serta stabilitas keuangan perusahaan. Penelitian menggunakan metode kajian pustaka, yang mengumpulkan dan menganalisis sumber-sumber ilmiah terkini tanpa melibatkan data lapangan. Hasil kajian menunjukkan bahwa perang dagang secara signifikan meningkatkan risiko finansial perusahaan, terutama melalui kenaikan biaya impor dan penurunan permintaan ekspor, sehingga menuntut penerapan strategi manajemen keuangan yang adaptif dan mitigasi risiko yang terpadu. Strategi tersebut mencakup pengelolaan kas yang efisien, diversifikasi pendapatan, pengurangan biaya operasional, serta tata kelola risiko yang proaktif guna memperkuat daya tahan perusahaan dalam menghadapi ketidakpastian global. Simpulan utama dari kajian ini menegaskan bahwa pengelolaan keuangan yang fleksibel dan terencana menjadi kunci utama keberhasilan perusahaan jasa dalam mempertahankan kinerja dan kelangsungan usaha di tengah tekanan perang dagang. Kontribusi ilmiah penelitian ini terletak pada penyediaan kerangka konseptual yang komprehensif untuk strategi keuangan adaptif di sektor jasa, sekaligus membuka peluang pengembangan kajian empiris lebih lanjut. This study aims to examine the impact of the global trade war on the financial management of a Human Resource Management (HRM) consulting firm in Surakarta. The background of this study is based on increasing economic uncertainty due to protectionist policies and trade tariffs that affect the company's operational costs and financial stability. The study uses a literature review method, which collects and analyzes the latest scientific sources without involving field data. The results of the study indicate that the trade war significantly increases the company's financial risk, primarily through increased import costs and decreased export demand, thus requiring the implementation of adaptive financial management strategies and integrated risk mitigation. These strategies include efficient cash management, revenue diversification, operational cost reduction, and proactive risk governance to strengthen the company's resilience in the face of global uncertainty. The main conclusion of this study confirms that flexible and planned financial management is the main key to the success of service companies in maintaining performance and business continuity amidst the pressures of the trade war. The scientific contribution of this study lies in providing a comprehensive conceptual framework for adaptive financial strategies in the service sector, while also opening opportunities for the development of further empirical studies.
Peran Asistensi sebagai Pengawasan Internal dalam Menjaga Kualitas Pelayanan Publik Sembiring, Jetro Fery Boy Manumpak; Sofa, Devi Maya
Nusantara Entrepreneurship and Management Review Vol. 3 No. 2 (2025): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/td6tnb97

Abstract

Penelitian ini mengkaji peran asistensi Inspektorat Daerah Kota Pangkalpinang dalam pengawasan internal untuk menjaga kualitas pelayanan publik di Kantor Kecamatan Gabek. Menggunakan metode kualitatif deskriptif melalui observasi, wawancara, dokumentasi, dan kuesioner kepada 285 responden pengguna layanan. Hasil menunjukkan asistensi Inspektorat berperan penting memberikan pemahaman implementasi Survei Kepuasan Masyarakat (SKM) dan analisis Indeks Kepuasan Masyarakat (IKM) sesuai Permenpan RB No. 14 Tahun 2017. Proses asistensi mencakup pemberian pemahaman standar layanan, pendampingan pembentukan tim SKM, penentuan responden, penyebaran kuesioner, pengolahan data, hingga publikasi hasil. Kecamatan Gabek memperoleh nilai IKM 80,61 kategori "baik", dengan nilai tertinggi pada biaya/tarif (96,50) dan terendah pada sarana/prasarana (74,5). Penelitian membuktikan Inspektorat berfungsi sebagai pengawas sekaligus mitra strategis dalam meningkatkan pelayanan publik, memperkuat terwujudnya good governance di pemerintahan daerah. This study examines the role of the Pangkalpinang City Regional Inspectorate's assistance in internal supervision to maintain the quality of public services at the Gabek District Office. Using descriptive qualitative methods through observation, interviews, documentation, and questionnaires with 285 service user respondents. The results show that the Inspectorate's assistance plays an important role in providing an understanding of the implementation of the Public Satisfaction Survey (SKM) and the analysis of the Public Satisfaction Index (IKM) according to Permenpan RB No. 14 of 2017. The assistance process includes providing an understanding of service standards, assistance in forming the SKM team, determining respondents, distributing questionnaires, data processing, and publishing the results. Gabek District obtained an IKM score of 80.61 in the "good" category, with the highest score for costs/tariffs (96.50) and the lowest for facilities/infrastructure (74.5). The study proves that the Inspectorate functions as a supervisor and strategic partner in improving public services, strengthening the realization of good governance in local government.
Co-Authors Achmad Wicaksono Achmad Wicaksono Achmad Wicaksono Adinda Putri, Yuliana Aji, Susilo Amal, Achlosul Andriani, Rena Anggraini, Salsa Ardana Aprilia, Dea Putri Arisandi, Kirana Aristo Surbakti, Manuel Cholidah, Lely Nurul Dedali, Sindhu Hargo Denny Iswanto Devi Masito, Risca Djatu, Petrus Fraidy Legif Putra Djatu, Petrus Fraidylegif Putra Efendy, Edy Ervitasari, Devi Faizi, Afiffuddin Nur Falach, M. Zidnal Fraidylegif Putra Djatu, Petrus Hidayat, Luqman Arief Hidayat, Luqman Arif Hilmawan, Tanta Ika Fitri Ulfindrayani Kurniawan, Dhea Salsabila Lailiyah, Nikmatul Lukman Hakim M. Taufiq Hidayat Manuel Aristo Surbakti Mardianto, Totok Nadia, Syarifah Novie Noordiana Rachma Yulia Oktavia, Igga Oswald, Michael Petrus Fraidylegif Putra Djatu Prahasta, Dandi Putri, Rizka Yunita Dwi Rahayuningsih, Yanti Robita, Dinda Rotama, Bintang Armando Santya, Fitra Afri Sembiring, Jetro Fery Boy Manumpak Sero, Imelda Sheravin Sitorus, Michael Pandapotan ST, Agus Sujudi, Muhammad Surbakti, Manuel Aristo Syahputeri , Nadine Ramadhani Fauzi Tasya, Argita Pramestia Yoesoef, Ardiana Yulia, Novie Noordiana Rahma Yunanda, Amelia Sabrina Yuniarta, Alfian Zulharman Zulharman Zulharman