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Analysis of the Implementation of Digitalization of Financial Statements in Micro, Small, and Medium Enterprises Susilowati, Eni; Andrean Permadi; Sri Hariyanti; Misbahul Munir; Agus Wahyudi
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 4 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i4.170

Micro, small, and medium enterprises (MSMEs) that use a digitalized financial reporting system can gain easier access to financial services. Structured and accurate financial reports can assist them in applying for loans or obtaining financial support from financial institutions or investors. This study aimed to explore the use of digitizing financial reports for MSMEs in Tulungagung Regency, Indonesia. This study is qualitative observational research. The data used in this study are primary data and secondary data. As many as 30 MSMEs in the culinary field, which are still operating in Tulungagung in 2023, were included in this study. MSMEs are not yet optimal in utilizing digitization due to several reasons, including limited MSME resources, lack of understanding, and limited knowledge of MSME owners who may not have sufficient understanding of the benefits and process of digitizing financial statements and fear of data security and confidentiality. MSMEs may worry about the security of their data when using digitization systems, preference for conventional methods, implementation of digitization systems requires adjustment and integration with existing systems in MSMEs, technical challenges such as inadequate technological infrastructure, limited internet access, or lack of technical skills in operating the system can be an obstacle for MSMEs to use digitization of financial statements.

Causality of Consumption, Government Expenditure, and Distribution of ZIS Funds (Zakat Infaq and Shodaqoh) on Indonesia's Economic Growth Permadi, Andrean; Eni Susilowati; Sri Hariyanti; Dewi Nur Alfa Damayanti
Open Access Indonesia Journal of Social Sciences Vol. 5 No. 5 (2022): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v5i5.180

From the Islamic economic perspective, there are factors that can influence economic growth, namely the distribution of ZIS funds. The distribution of ZIS funds can be used to encourage economic growth in a positive direction. This study aimed to examine how the direction of the relationship between consumption, government expenditure, and distribution of ZIS funds has on Indonesia's economic growth. The method used is a quantitative approach, using Granger causality data analysis techniques and cointegration tests. The data used is secondary data from the Central Bureau of Statistics with the type of time series data. This study shows that there is a two-way causality between household consumption and Indonesia's economic growth. There is a one-way causality between government expenditure and Indonesia's economic growth, where Economic growth affects government expenditure and not vice versa. There is a one-way causality between the distribution of ZIS funds to Indonesia's economic growth, where the distribution of ZIS funds affects economic growth and not vice versa.

Analysis of the Implementation of Digitalization of Financial Statements in Micro, Small, and Medium Enterprises Susilowati, Eni; Andrean Permadi; Sri Hariyanti; Misbahul Munir; Agus Wahyudi
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 4 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i4.170

Micro, small, and medium enterprises (MSMEs) that use a digitalized financial reporting system can gain easier access to financial services. Structured and accurate financial reports can assist them in applying for loans or obtaining financial support from financial institutions or investors. This study aimed to explore the use of digitizing financial reports for MSMEs in Tulungagung Regency, Indonesia. This study is qualitative observational research. The data used in this study are primary data and secondary data. As many as 30 MSMEs in the culinary field, which are still operating in Tulungagung in 2023, were included in this study. MSMEs are not yet optimal in utilizing digitization due to several reasons, including limited MSME resources, lack of understanding, and limited knowledge of MSME owners who may not have sufficient understanding of the benefits and process of digitizing financial statements and fear of data security and confidentiality. MSMEs may worry about the security of their data when using digitization systems, preference for conventional methods, implementation of digitization systems requires adjustment and integration with existing systems in MSMEs, technical challenges such as inadequate technological infrastructure, limited internet access, or lack of technical skills in operating the system can be an obstacle for MSMEs to use digitization of financial statements.

Causality of Consumption, Government Expenditure, and Distribution of ZIS Funds (Zakat Infaq and Shodaqoh) on Indonesia's Economic Growth Permadi, Andrean; Eni Susilowati; Sri Hariyanti; Dewi Nur Alfa Damayanti
Open Access Indonesia Journal of Social Sciences Vol. 5 No. 5 (2022): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v5i5.180

From the Islamic economic perspective, there are factors that can influence economic growth, namely the distribution of ZIS funds. The distribution of ZIS funds can be used to encourage economic growth in a positive direction. This study aimed to examine how the direction of the relationship between consumption, government expenditure, and distribution of ZIS funds has on Indonesia's economic growth. The method used is a quantitative approach, using Granger causality data analysis techniques and cointegration tests. The data used is secondary data from the Central Bureau of Statistics with the type of time series data. This study shows that there is a two-way causality between household consumption and Indonesia's economic growth. There is a one-way causality between government expenditure and Indonesia's economic growth, where Economic growth affects government expenditure and not vice versa. There is a one-way causality between the distribution of ZIS funds to Indonesia's economic growth, where the distribution of ZIS funds affects economic growth and not vice versa.

PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN UMKM PUSAKA KOTA KEDIRI Regita, Martha Regita; Sri Hariyanti; Isyrohil Muyassaroh
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v4i1.1805

Abstract: This research is based on the modern era where all aspects of human life are progressing with the presence of technology including in the business world. In the business world, of course, it is inseparable from financial records. In the development of today's era, financial records have also developed, one of which is the emergence of an accounting information system. By using an information system, it can improve financial performance. This research aims to analyze the influence of accounting information systems on the financial performance of PUSAKA UMKM Kediri. In this study, an accounting information system was used as variable X and financial performance as variable Y. This research method uses a quantitative method concerning the TAM theory developed by Davis. This study uses a simple linear regression test and the F Test, the results of this study are significant, namely based on the F test, the sig. value is 0.00 <0.05. This happens because there are several factors from the use of the accounting information system that bring benefits such as evaluating financial records, and evaluating marketing so that consumer targets become precise and the financial reports become more consistent and efficient. The results of the Determinant Coefficient test show that the R Square value is 0.573 or 57.3%, which means that the data shows a significant influence between variable X and variable other variables influence Y of 57.3% and the remaining 42.7%. Abstrak: Dasar dari penelitian ini adalah era modern, dimana kehadiran teknologi dalam segala aspek kehidupan manusia telah memberikan dampak pada dunia bisnis. Dalam dunia bisnis tentunya tidak terlepas dari pencatatan keuangan. Dengan berkembangnya zaman saat ini, pencatatan keuangan pun ikut berkembang. Salah satunya adalah munculnya sistem informasi akuntansi. Kinerja keuangan dapat ditingkatkan dengan menggunakan sistem informasi. Penelitian ini bertujuan untuk menganalisis pengaruh sistem informasi akuntansi terhadap kinerja keuangan PUSAKA UMKM Kediri. Metode penelitian ini menggunakan metode kuantitatif berdasarkan teori TAM yang dikembangkan oleh Davis, dengan menggunakan sistem informasi akuntansi sebagai variabel X dan kinerja keuangan sebagai variabel Y. Penelitian ini menggunakan uji regresi linier sederhana dan uji F. Hasil dari penelitian ini adalah signifikan, yaitu berdasarkan uji F diperoleh nilai sig. sebesar 0,00 < 0,05. Hal ini disebabkan karena ada beberapa faktor dari penggunaan sistem informasi akuntansi yang membawa manfaat, seperti evaluasi pencatatan keuangan dan evaluasi pemasaran, sehingga target konsumen menjadi tepat dan laporan keuangan menjadi lebih konsisten dan efisien. Hasil uji koefisien determinasi menunjukkan bahwa nilai R square sebesar 0,573 atau 57,3% yang berarti data menunjukkan adanya pengaruh yang signifikan antara variabel X dengan variabel variabel lain mempengaruhi Y sebesar 57,3% dan sisanya sebesar 42,7%.

Analysis of The Role of Knowledge Sharing And Market Orientation On Business Performance (Study of Herbal Medicine SMEs in Kediri City) Putri, Oktaria Ardika; Sri Hariyanti; Fudin, M. Ali; Halim, Steven
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 9 No. 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v9i1.5250

Now, Indonesia is one of the largest economies in the world, with substantial growth potential in the next few decades. To realize this potential, the Indonesian government has identified the important role of the SME sector in driving growth, creating jobs, and reducing poverty as is done by the Kediri City Government, in this case, the Department of Micro Business Cooperatives and Manpower, by sharing information and introducing markets to herbal medicine SMEs. This research uses a qualitative descriptive method to examine the role of knowledge sharing and market orientation carried out by the Kediri City Government to improve the performance of herbal medicine SME businesses. With interviews, documentation, and observations from this research, it can be concluded that knowledge sharing and market orientation have effectively improved the business performance of JAMU SMEs.

Digital Transformation in MSMEs: an Overview of Challenges and Opportunities in Adopting Digital Technology Sri Hariyanti; Desi Kristanti
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.8766

Digital transformation has become an important key in driving global economic growth, especially for Micro, Small and Medium Enterprises (MSMEs) in Indonesia. In the face of increasingly fierce global competition, MSMEs need to take advantage of the opportunities offered by digital transformation to remain relevant and competitive. Although there are challenges such as digital literacy, access to technology, and data protection, MSMEs can overcome these through awareness of data security and implementing best practices in information management. By adopting digital technology, MSMEs can expand market reach, increase operational efficiency and optimize business decision making. A comprehensive strategy for overcoming challenges and exploiting digital opportunities is needed, such as the development of a digital transformation plan that involves concrete steps to achieve business goals through digital platforms. Through understanding the concept of digital transformation and applying descriptive qualitative methods, MSMEs can make optimal use of digital technology to increase competitiveness, expand markets, increase income and reduce operational costs. With full support from stakeholders, MSMEs in Indonesia have a great opportunity to develop and survive in this digital era.

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