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All Journal Akuisisi : Jurnal Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Journal Of Human And Education (JAHE) Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Innovative: Journal Of Social Science Research Journal of Accounting Taxing and Auditing (JATA) Jurnal Cendekia Ilmiah Journal of Multidisciplinary Academic Business Studies Global Academy of Business Studies
Alie, Maria Septijantini
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Sistem Akuntansi Penerimaan Kas Tunai dan Piutang Atas Jasa Service Pada Cv. Siger Elektro Ashari, Regina Salsabila; Oktaria, SE., MM, Eka Travilta; SE., MM, Dewi Silvia,; Alie, Maria Septijantini; Febriani, Erni
Journal of Accounting Taxing and Auditing (JATA) Vol 5, No 2 (2024)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v5i2.1547

Abstract

Sistem akuntansi merupakan organisasi dari formulir, catatan dan laporan yang dikoordinasi guna memberikan informasi keuangan yang dibutuhkan bagi pihak manajemen perusahaan untuk memudahkan pengelolaan perusahaan dan pengawasan untuk menjamin keamanan aktiva yang dimilikinya sehingga dengan adanya sistem akuntansi tersebut diharapkan berbagai kecurangan dan kesalahan dapat dicegah ataupun diminimalisir. Cv. Siger Elektro adalah perusahaan yang bergerak dibidang mekanikal elektrik khusus unit pendingin. Tujuan penelitian untuk mengetahui bagaimana prosedur penerimaan kas atas jasa service. Metode penilaian yang digunakan adalah metode kualitatif Analisis prosedur dimulai dari mencatat identitas konsumen, mencatat kelengkapan barang yang diservice, pengecekan, dan membuatkan invoice. Dokumen yang digunakan adalah dokumen invoice services. Catatan penerimaan jasa service yang digunakan adalah tanggal masuk dan nama. Hasil penelitian didasrkan pada unsur-insur penerimaan kas atas jasa service. Hasil penelitian menerangkan bahwa prosedur penerimaan kas atas jasa service secara keseluruhan cukup efektif., hal ini karena masih terdapat bagian unsur-unsur prosedur penerimaan kas atas jasa service yang belum diterapkan. Sebaiknya meningkatkan prosedur penerimaan kas atas jasa service yang telah ada sehingga dapat lebih efektif. Transaksi-transaksi perusahaan bertambah kompleks    menyebabkan dibutuhkannya informasi mengenai keadaan keuangan perusahaan. Disimpulkan bahwa peran dan fungsi penerimaan kas yang dilakukan di CV. Siger Electro baik tunai maupun piutang sudah sesuai begitu juga dengan standar operasi prosedur yang dibuat oleh CV. Siger Electro sudah sesuai dengan prosedur penerimaan kas tunai dan piutang secara teori. 
MSME Financial Management: Cash Flow Management Strategies to Enhance Business Sustainability Supriyanto; Damanik, Septa Damewanti; Prasetyo, Ginanjar; Alie, Maria Septijantini; Oktaria, Eka Travilta
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.271

Abstract

This study aims to identify effective cash-flow management strategies for Micro, Small, and Medium Enterprises (MSMEs) in Bandar Lampung, Indonesia. Although MSMEs play a critical role in national economic development, many still experience liquidity problems due to weak financial recording, the mixing of personal and business funds, and the limited use of digital financial tools. This research employs a descriptive qualitative approach, collecting data through in-depth interviews, observations, and documentation involving 15 MSMEs from the culinary and retail sectors. The findings reveal that cash-flow management can be significantly improved through four key strategies: monthly budgeting, daily transaction recording, structured management of receivables and payables, and the use of digital financial applications. These strategies enhance financial control, strengthen preparedness for unexpected expenses, and support more informed business decision-making. The study highlights the importance of financial and digital literacy for MSMEs and calls for continued government support through training and capacity-building programs.   Kata Kunci : UMKM, manajemen keuangan, arus kas, strategi, kelangsungan usaha.
PELATIHAN LAPORAN KEUANGAN BAGI UMKM BERBASIS SAK EMKM UNTUK PENGUATAN INOVASI DAN VALUE PROPOSITION DI KOTA METRO LAMPUNG Sari, Pipit Novila; Hasbullah, Hasbullah; Oktaria, Eka Travilta; Alie, Maria Septijantini; Isabella, Astrid Aprica; Safitri, Febri Dwi
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 6 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2266

Abstract

MSMEs in Metro City significantly contribute to the local GDP, but a major obstacle is the low literacy in structured accounting and financial management. This weakness prevents MSMEs from calculating accurate Cost of Goods Sold (COGS), which is essential for developing innovative products and determining a competitive Value Proposition. Objective: This community service activity aims to enhance the understanding and skills of Metro City MSMEs in preparing simple financial statements (based on SAK EMKM) and using this financial data as a strategic foundation for new product development and strengthening their value proposition. Methods: The method involved classical training followed by intensive one-month mentoring for 25 selected MSME actors in Metro Pusat District. The training focused on practicing transaction recording, preparing Income Statements, and cost analysis for COGS calculation. Evaluation was conducted through pre-tests and post-tests. Results: There was an average participant score increase of 48% from the pre-test to the post-test regarding the understanding of SAK EMKM and COGS. After mentoring, 85% of MSMEs were able to prepare monthly Income Statements and began using cost data to identify potential product differentiation and formulate a stronger value proposition (e.g., setting more competitive prices or adding value-added features). Conclusion: The training successfully transferred accounting knowledge and integrated it with business strategy, providing a solid financial foundation for Metro City MSMEs to achieve innovative product development and a superior value proposition.ABSTRAKUMKM di Kota Metro memiliki kontribusi signifikan terhadap PDB lokal, namun kendala utama yang dihadapi adalah rendahnya literasi akuntansi dan manajemen keuangan yang terstruktur. Kelemahan ini menghambat UMKM dalam menghitung Harga Pokok Penjualan (HPP) yang akurat, yang merupakan dasar penting untuk pengembangan produk inovatif dan penentuan Proposisi Nilai (Value Proposition) yang kompetitif. Tujuan: Kegiatan PkM ini bertujuan untuk meningkatkan keterampilan UMKM Kota Metro dalam menyusun laporan keuangan sederhana (berbasis SAK EMKM) dan memanfaatkannya untuk inovasi produk serta penguatan value proposition. Metode: Metode yang digunakan adalah pelatihan klasikal yang dilanjutkan dengan pendampingan intensif selama satu bulan kepada 25 pelaku UMKM terpilih di Kecamatan Metro Pusat. Pelatihan difokuskan pada praktik pencatatan transaksi, penyusunan Laporan Laba Rugi, dan analisis biaya untuk menghitung HPP. Evaluasi dilakukan melalui pre-test dan post-test. Hasil: Terjadi peningkatan rata-rata nilai peserta sebesar 48% dari hasil pre-test ke post-test terkait pemahaman SAK EMKM dan HPP. Setelah pendampingan, 85% UMKM mampu menyusun Laporan Laba Rugi bulanan dan mulai menggunakan data biaya untuk mengidentifikasi potensi diferensiasi produk dan merumuskan value proposition yang lebih kuat (misalnya, penentuan harga yang lebih kompetitif atau penambahan fitur bernilai tambah). Kesimpulan: Pelatihan ini berhasil mentransfer pengetahuan akuntansi dan mengintegrasikannya dengan strategi bisnis, memberikan landasan keuangan yang kokoh bagi UMKM Kota Metro untuk mencapai pengembangan produk inovatif dan value proposition yang unggul.
Pengaruh Pemasaran Berbasis ICT Terhadap Volume Penjualan Produk Kuliner UMKM Bandar Lampung Elvira, Dhenita; Surya, Andi; Yudhinanto , Yudhinanto; Renandi , Renandi; Alie, Maria Septijantini; Hasbullah , Hasbullah; Oktaria, Eka Travilta
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.3564

Abstract

Purpose: This resealrch alims to determine the influence of the use of ICT-balsed malrketing straltegies represented by the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment on salles volume. Methodology/alpproalch: The resealrch method used is al qualntitaltive method with multiple linealr regression alnallysis. The populaltion, nalmely MSMEs in the MDH community in Balndalr Lalmpung City with al 72 salmple, wals selected using the method purposive salmpling. Hypothesis testing with the coefficient of determinaltion, F test alnd t test. Previously, instrument tests were calrried out, alnd clalssicall alssumption tests. Results/findings: The research results show that the marketing strategy implemented can have a positive influence in increasing sales volume when using social media variables, e-commerce and e-payment. But, in use mobile marketing by UMKM MDH the results did not have a significant effect. Conclusions: Regression analysis showed that while ICT-based marketing strategies (social media, e-commerce, mobile marketing, and e-payment) were expected to influence sales volume, mobile marketing (X3) had no significant partial effect. Limitaltions: This resealrch is limited to the influence of ICT-balsed malrketing straltegies with the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment by MSMEs in the MDH community of Balndalr Lalmpung city for period of 1 yealr. Contribution: This resealrch is useful for MSMEs, it caln increalse understalnding of the benefits of ICT-balsemalrketing straltegies to increalse salles volume in the current eral of digitall, provide guidalnce in selecting alnd implementing alpproprialte ICT-balsed malrketing straltegies, Enrich the repertoire of resealrch knowledge for the UMITRAL
Analysis of business capital, financial management, and marketing technology on the performance of micro, small, and medium enterprises (MSMEs) in Kotabumi, North Lampung Hermansyah, Hermansyah; WA, Armalia Reny; Alie, Maria Septijantini; CN, Yudhinanto; Oktaria, Eka Travilta; Megasari, Megasari
Global Academy of Business Studies Vol. 2 No. 2 (2025): October
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v2i2.3658

Abstract

Purpose: This study examines how business capital, financial management, and marketing technology affect MSME performance in Kotabumi, North Lampung, highlighting their strategic economic role and the challenges they face in sustaining and developing their businesses. Methodology: This research uses a quantitative survey approach by distributing questionnaires to MSME actors. The collected data were analyzed using multiple linear regression to determine the partial and simultaneous effects of business capital, financial management, and marketing technology on MSME performance. Result: The findings indicate that business capital, financial management, and marketing technology positively and significantly influence MSME performance, both partially and simultaneously. This result highlights the essential role of capital accessibility, managerial financial capability, and the effective utilization of marketing technology in enhancing competitiveness and sustainability. Conclusion: The study concludes that strengthening financial resources, improving financial literacy, and optimizing the use of marketing technology are crucial strategies for MSMEs to improve performance and sustain growth. Limitation: The research is limited to MSMEs in Kotabumi, North Lampung, and uses a survey method with a relatively small sample size, which may reduce the generalizability of findings to other regions or contexts. Contribution: This study highlights how capital, financial management, and marketing technology jointly enhance MSME performance, offering valuable insights for policymakers and practitioners to design targeted empowerment strategies that strengthen local economic resilience.
Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2020–2023 Rista, Rara Ayu Anda; Novalita, Novalita; Sari, Meita Sekar; Alie, Maria Septijantini
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5679

Abstract

The aim of this research is to determine the effect of good corporate governance and company size on tax avoidance in property and real estate companies listed on the IDX for the 2020-2023 period. The sampling technique uses a purposive sampling technique with a multiple linear regression analysis approach. The data used in this research is secondary data obtained from financial reports of property and real estate companies for 2020-2023. The research results show that good corporate governance and company size partially influence tax avoidance. Independent commissioners have an effect on tax avoidance, audit committees have no effect on tax avoidance, company size has no effect on tax avoidance.
Co-Authors Andi Surya, Andi Anisa, Nadia Anjeli, Triana ashari, regina salsabila Bakti, Umar CN, Yudhinanto Damanik, Septa Damewanti Desmon, Desmon Elvira, Dhenita Erni Febriani, Erni Fitri, Egi Rodlia Hasbullah , Hasbullah Hasbullah Hasbullah Heriyanto, Tifani Hermansyah Hermansyah Isabella, Astrid Aprica Kesuma, Rangga Patti M. Nasir Maryana, Titin Megasari, Megasari Meidasari, Evi Novalita, Novalita Oktaria, Eka Travilta Oktaria, SE., MM, Eka Travilta Okto, Joni Pipit Novila Sari Prasetyo, Ginanjar Renandi , Renandi Restiana, Kodimah Rista, Rara Ayu Anda Safitri, Febri Dwi Sari, Meita Sekar Sari, Pipit Novila SE., MM, Dewi Silvia, Supriyanto Surya , Andi Susi Indriyani Vilta, Eka Travilta Oktaria WA, Armalia Reny Yudhinanto , Yudhinanto Yudhinanto, Yudhinanto