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All Journal JAM JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Acman: Accounting and Management Journal
Fitrianisa, Elsya
Unknown Affiliation
Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences

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Persepsi Pelaku Usaha Mikro Kecil Dan Menengah (UMKM) Terhadap Minat Penggunaan Aplikasi Akuntansi Digital Di Kota Padang Fitrianisa, Elsya; Dwiharyadi, Anda; Afni, Zalida
Akuntansi dan Manajemen Vol. 18 No. 2 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i2.238

Abstract

The continue development of digital technology has had a major impact on the business world. Especially MSMEs. The most noticeable impact is the shift in data processing from manual system to computerized system. The existence of MSMEs, has not been separated from the obstacles, one of which is related to bookkepping or making financial reports. Digital based accounting applications exist as one of the technologies that are expected to overcome the problems faced. Even though digital accounting applications are available, both free and paid, there are still business actors who don’t use these applications. Meanwhile, the use of digital applications can make it easier for business actors to make decision. Therefore, it is necessary to increase the awareness of business actors to carry out digital bookkeeping. This research was conducted to determine the perceptions of MSME business actors regarding their interest in using digital accounting applications in Padang City. The theories used in this research are TAM and UTAUT. The population in the study were MSMEs in Padang City. Sampling was carried out using the purposive sampling method. The criteria for selecting the sample used were MSMEs based on data from the Department of Cooperatives and SMEs that have and have not used digital accounting applications. The results of this research indicate that perceived usefulness, perceived ease of use, behavioral intention to use, and attitude towards using technology do not influence the use of digital accounting applications for those who have not yet use or have already used the application. Meanwhile, the actual use of technology has no effect on the use of digital accounting applications for those who have not used or have used the application.
PELATIHAN PENGAPLIKASIAN APLIKASI KEUANGAN BERBASIS ANDROID BAGI UMKM DI ERA REVOLUSI INDUSTRI 4.0 Damanik, Eva Setiarini; Fitrianisa, Elsya; Fauziah, Fauziah; Abimayu, Riman; Zulkipli, Zulkipli; Handayani, Rury Rizki; Erviando, Robby
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 5, No 2 (2024): JURNAL PENGABDIAN MASYARAKAT DAN KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v5i2.395

Abstract

Dalam menjalankan aktivitas usaha seringkali pengelola usaha merasa kesulitan dalam melakukan pencatatan terhadap apa yang terjadi pada operasional usahanya. Pengembangkan usaha dengan menggunakan aplikasi laporan keuangan akuntansi sudah sangat diharuskan. Sebab dengan aplikasi semacam itu, usaha mikro dapat memonitoring aktivitas keuangan UKM mereka. Aplikasi laporan keuangan akuntansi ini memungkinkan pengguna dapat membuat laporan keuangan dengan lebih cepat dan efisien. Dengan pertimbangan kondisi riil tersebut, Kementerian Koperasi dan UKM melalui Deputi Bidang Sumber Daya Manusia mengembangkan sebuah aplikasi yang disebut LAMIKRO (Laporan Akuntansi Usaha Mikro) untuk membantu pelaku usaha mikro membuat sistem laporan keuangan sederhana dan mudah digunakan. Kegiatan Pengabdian Kepada Masyarakat bertujuan untuk meningkatkan keterampilan pelaku usaha dalam penyusunan laporan keuangan dengan menggunakan aplikasi LAMIKRO. Hasil dari kegiatan ini menunjukkan pelaku usaha UMKM mendapatkan pengetahuan terkait penyusunan laporan keuangan.
Analisis Financial Distress Menggunakan Metode Altman Z-Score pada Perusahaan Pertambangan (Studi Kasus ADARO, BUMI, ANTM, INCO, dan BNBR) Fitrianisa, Elsya; Handayani, Rury Rizki
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April IN PROGRESS
Publisher : Utiliti Project Solution

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

Abstract

Sektor pertambangan di Indonesia memainkan peran penting dalam perekonomian nasional dengan memberikan kontribusi yang signifikan terhadap pendapatan negara, namun juga menghadapi berbagai tantangan yang berkaitan dengan kondisi financial distress. Kesehatan keuangan perusahaan-perusahaan di sektor ini menjadi hal yang krusial untuk menilai kinerja operasional dan keberlanjutan usaha. Financial distress tidak hanya berdampak pada perusahaan itu sendiri, tetapi juga memengaruhi berbagai pemangku kepentingan, termasuk karyawan dan investor. Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan sektor pertambangan di Indonesia selama periode 2019–2023 dengan menggunakan model Altman Z-Score untuk memprediksi kemungkinan terjadinya financial distress. Lima perusahaan yang diteliti yaitu ADARO, BUMI, ANTM, INCO, dan BNBR.Hasil analisis menunjukkan bahwa sebagian besar perusahaan mengalami penurunan kinerja keuangan, dengan BUMI, INCO, dan BNBR berada pada kategori distress area. Meskipun BUMI sempat mengalami perbaikan kinerja keuangan pada tahun 2022, perusahaan tersebut kembali mengalami penurunan pada tahun 2023. ANTM menunjukkan peningkatan kinerja dengan masuk ke safe area setelah sebelumnya berada di gray area. Sementara itu, ADARO menunjukkan kinerja keuangan yang stabil dan berada di safe area selama seluruh periode penelitian.Kesimpulan dari penelitian ini menegaskan pentingnya pengelolaan keuangan yang efektif serta analisis keuangan yang berkelanjutan untuk mengidentifikasi dan mengatasi potensi permasalahan keuangan pada perusahaan di sektor pertambangan.
Examining the Impact of Internal Control and Internal Audit on the Trustworthiness of Accounting Information Systems: A Literature Review Suharyuno; melasari, Ranti; Fitrianisa, Elsya
Acman: Accounting and Management Journal Vol. 5 No. 2 (2025): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v5i2.02

Abstract

The objective of this research is to examine how internal control and internal audit affect the reliability of accounting information systems (AIS), drawing insights from 15 national and international journal articles. The review reveals that the majority of these sources emphasize a positive and statistically significant relationship between internal control mechanisms and internal audit functions on AIS reliability. Well-structured internal control systems contribute to accurate, consistent, and trustworthy system output, while also minimizing mistakes and fraudulent activities. Moreover, when internal audits are carried out independently, they enhance transparency, streamline reporting, and increase institutional accountability. Some studies further highlight an indirect influence through enhanced fraud detection and improved quality of financial reporting. Hence, the collaborative interaction between internal audit and internal control is pivotal to achieving dependable and high-quality accounting information systems. Strengthening these components not only improves the integrity, transparency, and accuracy of accounting data but also builds trust among stakeholders. Additionally, ongoing training for internal auditors is essential to effectively address emerging risks and challenges. By focusing on these aspects, organizations can significantly improve their decision-making processes and optimize resource management, thereby enhancing overall operational effectiveness.
Co-Authors Abimayu, Riman Anda Dwiharyadi Erviando, Robby Eva Setiarini Damanik, Eva Setiarini Fauziah Fauziah Handayani, Rury Rizki Ranti Melasari Suharyuno Zalida Afni Zulkipli Zulkipli