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All Journal JEA17: Jurnal Ekonomi Akuntansi Jurnal Ilmu dan Riset Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal SOLMA JKIE (Journal Knowledge Industrial Engineering) Accounting Global Journal Jurnal Akuntansi Barelang Jurnal Akuntansi dan Manajemen Enrichment : Journal of Management AKMENIKA Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) GREENOMIKA Journal Of Business, Finance, and Economics (JBFE) Golden Ratio of Finance Management Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Akuntansi Keuangan dan Bisnis KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JISOS: Jurnal ilmu sosial Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Journal of Accounting and Finance Management (JAFM) Abdi Jurnal Publikasi Populer: Jurnal Penelitian Mahasiswa Dharma Pengabdian Perguruan Tinggi (DEPATI) Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Jurnal Akuntansi, Keuangan dan Perpajakan Nusantara Community Empowerment Review Journal of Science and Social Development Nusantara Entrepreneurship and Management Review Jurnal Pengabdian Masyarakat Indonesia (JPMI) Tali Jagad Jurnal Ilmiah Manajemen Praktek Kerja Lapang Akuntansi Jurnal Akuntansi dan Bisnis Krisnadwipayana JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Dian Fahriani
Universitas Nahdlatul Ulama Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Optimalisasi Sistem Informasi Akuntansi Dan Digital Marketing Untuk Meningkatkan Kinerja Keuangan UMKM Failany, Muhammad Afif; Muzakki, Kafidin; Fahriani, Dian; Wicaksono, Achmad
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 1 (2025): Oktober 2024 - Maret 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.24144

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh sistem informasi akuntansi dan digital marketing terhadap kinerja keuangan UMKM bakso di Kecamatan Gedangan, Kabupaten Sidoarjo.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Sebanyak 45 responden dari 15 UMKM dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS.Originalitas/Novelty: Kebaruan penelitian ini terletak pada analisis simultan antara penggunaan sistem informasi akuntansi dan digital marketing dalam konteks UMKM kuliner tradisional yang belum banyak dieksplorasi sebelumnya.Hasil Penelitian: Hasil penelitian menunjukkan bahwa baik sistem informasi akuntansi maupun digital marketing secara parsial dan simultan berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM. Temuan ini memperkuat pentingnya integrasi antara pengelolaan keuangan berbasis teknologi dan strategi pemasaran digital.Implikasi: Implikasi dari penelitian ini adalah perlunya dorongan bagi UMKM untuk mengadopsi teknologi secara lebih luas, serta peran aktif pemerintah dan lembaga pendukung dalam memberikan pelatihan dan akses teknologi untuk meningkatkan daya saing UMKM di era digital.  Research Objectives: This study aims to analyze the influence of accounting information systems and digital marketing on the financial performance of meatball MSMEs in Gedangan District, Sidoarjo Regency.Research Method: This study uses a quantitative approach with a survey method. A total of 45 respondents from 15 MSMEs were selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS.Originality/Novelty: The novelty of this study lies in the simultaneous analysis of the use of accounting information systems and digital marketing in the context of traditional culinary MSMEs that have not been widely explored before.Research Results: The results of the study indicate that both accounting information systems and digital marketing partially and simultaneously have a positive and significant effect on the financial performance of MSMEs. This finding reinforces the importance of integration between technology-based financial management and digital marketing strategies.Implications: The implications of this study are the need for encouragement for MSMEs to adopt technology more widely, as well as the active role of the government and supporting institutions in providing training and access to technology to increase the competitiveness of MSMEs in the digital era
The Impact of Access to Capital and Financial Technology on the Business Performance of SME in Sidoarjo, Indonesia Unusida, Alifia Sabina Parahita; Fahriani, Dian; Muzakki, Kafidin; Wicaksono, Achmad
Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i2.1363

Abstract

This study examines the impact of access to capital and financial technology on the business performance of micro, small, and medium enterprises (SME) in Sidoarjo, Indonesia. Adopting a quantitative approach, the research surveyed 100 SME owners and employed multiple linear regression analysis to explore the relationship between these variables. The findings reveal that access to capital and financial technology positively and significantly impact SME performance. The study highlights the crucial role of digital financial services in enhancing financial inclusion and suggests that improved access to funding enhances operational capacity and fosters growth. These insights aim to guide government and institutional policies that bolster SME resilience and development in the digital age.
Pengaruh Literasi Keuangan dan Financial Distress Terhadap Perilaku Keuangan Pada Pelaku UMKM di Desa Sepande Sharfina, Diana; Muzakki, Kafidin; Anwar, Chairil; Fahriani, Dian
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1696

Abstract

Judul dari penelitian ini adalah Pengaruh Literasi Keuangan Dan Financial Distress Terhadap Perilaku Keuangan Pada Pelaku UMKM Desa Sepande. Berdasarkan rumus slovin maka ditetapkan sampel sebanyak 233 responden dari minimal yang mewakili populasi sebanyak 500 UMKM sesuai dengan kriteria sampel sumber data yang digunakan dalam penelitian ini adalah data primer. Data primer ini diperoleh melalui kuisioner yang dibagikan kepada Usaha Mikro dan Kecil (UMK) desa sepande. Metode yang dilakukan adalah dengan pendekatan kuantitatif. Hasil Uji t Variabel Literasi Keungan (X1) Nilali thitung Literasi Keuangan didapatkan senilai 14.979 > dari ttabel 1.971 dengan tingkat signifikansi senilai 0.001 < 0.05, sehingga hipotesis diterima. Hal ini bermakna bahwa literasi keuangan berpengaruh terhadap perilaku keuangan dengan taraf signifikan a = 0.05. Hasil menunjukkan bahwa, Hasil Uji t Variabel Financial Distress (X2) Nilali thitung Financial Distress didapatkan senilali 0.362 < dari ttabel 1.971 dengan tingkat signifikansi senilai 0.178 > 0.05, sehingga hipotesis ditolak. Hal ini bermakna bahwa Financial Distress tidak berpengaruh terhadap perilaku keuangan dengan taraf signifikan a = 0.05. Fhitung sebesar 114.894 > Ftabel 3,04 dan signifikansi 0.000 < 0.05 maka dapat disimpulkan bahwa Hipotesis diterima, artinya variabel Literasi Keuangan, Financial Distress secara simultan berpengaruh terhadap perilaku keuangan. Peneliti berharap dapat memberikan kontribusi yang lebih mendalam dan relevan dalam literatur mengenai literasi keuangan, financial distress, dan perilaku keuangan, khususnya dalam konteks UMK di negara berkembang seperti Indonesia.
Pengaruh E-Commerce Pada Platform Go-Food Terhadap Profitabilitas Pada Usaha Kuliner di Kecamatan Candi Kabupaten Sidoarjo Choiriyyah, Rif’atul; Anwar, Chairil; Muzakki, Kafidin; Fahriani, Dian
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1807

Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh penggunaan e-commerce pada platform gofood terhadap profitabilitas usaha kuliner di kecamatan Candi Sidoarjo. Objek penelitian adalah usaha kuliner yang menggunakan e-commerce dan platform gofood di Kecamatan Candi Sidoarjo. Populasi penelitian ini sebesar 209 dan teknik sampel yang digunakan dalam penelitian menggunakan rumus slovin yang didapat 137 sampel dari jumlah populasi. Metode penelitian menggunakan metode kuantitatif dengan bantuan softwehre SPSS versi 25. Data diperoleh dengan kuesioner. Hasil penelitian menunjukkan bahwa penggunaan platform gofood menunjukkan pengaruh signifikan terhadap profitabilitas usaha kuliner. platform gofood memberikan kemudahan dalam pemesanan dan distribusi. penggunaan platform ini juga cukup untuk meningkatkan profitabilitas secara signifikan. Namun, tingginya tingkat persaingan di dalam platform gofood membuat sebagian besar pelaku usaha merasa kurang optimal dalam menjangkau konsumen. Oleh karena itu, mereka memilih untuk menggunakan lebih dari satu platform e-commerce sebagai strategi diversifikasi pemasaran. Temuan ini menunjukkan pentingnya strategi adaptif dalam menghadapi dinamika persaingan digital, serta perlunya optimalisasi fitur dan layanan dari masing-masing platform untuk mendukung keberlangsungan usaha kuliner di era digital
Pengaruh Literasi Digital dan Literasi Keuangan Pada Keputusan Metode Pembayaran UMKM Bapgo Putri Novinda, Anindita; Muzakki, Kafidin; Wicaksono, Achmad; Fahriani, Dian
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1840

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi digital dan literasi keuangan terhadap keputusan metode pembayaran UMKM Bapgo. Objek penelitian adalah konsumen UMKM Bapgo yang telah menggunakan metode pembayaran tunai dan non-tunai UMKM Bapgo. Populasi penelitian ini sebesar 150 konsumen, sampel diperoleh sebanyak 109 dengan perhitungan menggunakan rumus slovin yang merupakan konsumen UMKM Bapgo. Kuesioner dibagikan kepada konsumen UMKM Bapgo untuk memperoleh data penelitian. Metode kuantitatif digunakan dalam penelitian ini dan diuji dengan SPSS Ver 27. Hasil dari penelitian ini  yaitu literasi digital berpengaruh secara positif pada keputusan metode pembayaran. Literasi keuangan menunjukkan pengaruh positif tetapi tidak signifikan terhadap keputusan metode pembayaran. Kemudian, hasil secara simultan bahwa literasi digital dan literasi keuangan memiliki pengaruh terhadap keputusan metode pembayaran.
Pengaruh Literasi Keuangan, Financial Technology, dan Inklusi Keuangan Terhadap Kinerja Keuangan UMKM di Desa Celep Lestari, Dewi Arum; Fahriani, Dian; Wicaksono, Achmad; Anwar, Chairil
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.8055

Abstract

MSMEs have a significant impact on the national economy, particularly in terms of job generation and welfare. As a result, given the growing number of MSMEs and their significant contribution to GDP, they must master services, administration, and financial services. The purpose of this study is to ascertain how the financial performance of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Celep Village is impacted by the interaction of literacy, technology, and financial inclusion. The Slovin algorithm was used to pick 90 responders from a pool of 584 MSME actors. Data was collected using questionnaires and analyzed using SPSS. The results show that the financial performance of MSMEs in Celep is positively impacted by the three factors that were partially and concurrently analysed. This study highlights the significance of financial services accessibility, fintech use, and financial literacy in enhancing MSME financial performance
ANALYSIS OF THE IMPLEMENTATION OF E-COMMERCE AND PRODUCT INNOVATION IN INCREASING THE INCOME OF EUFORIA GARMENT MSMES IN SIDOKUMPUL VILLAGE Hariyanto, Widia Eka; Anwar, Chairil; Muzakki, Kafidin; Fahriani, Dian
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.8121

Abstract

MSMES Euforia Garment is a screen-printing t-shirt business that is facing challenges in increasing revenue in the digital era. The purpose of this research is to determine how MSMES Euforia Garment can increase its revenue through the application of e-commerce and product innovation, with a case study on MSMES Euforia Garment. This research uses a qualitative approach, where data is collected through observation, interviews, and documentation. The research results show that since the utilization of e-commerce from 2020 to 2022, there has been an impact on revenue increase with respective growths of 15.90% (2020), 42.47% (2021), 69.09% (2022), 95.70% (2023), and 126% (2024). Meanwhile, product innovation, which was implemented maximally and consistently starting in 2021, has had an impact on revenue increase with growths of 21.48% (2021), 44.18% (2022), 54.04% (2023), and 65.11% (2024). It can be concluded that the implementation of e-commerce and product innovation has increased the revenue of MSMES Euforia Garment, but it is necessary to expand the platform and develop product innovation to be more optimal. As a solution, MSMEs are advised to expand the use of e-commerce to other platforms such as Lazada and Tokopedia
STRATEGI PENGELOLAAN DANA BEASISWA KIP KULIAH GUNA MENGATASI PERILAKU KONSUMTIF DAN MENINGKATKAN PRESTASI AKADEMIK DI FAKULTAS EKONOMI UNIVESITAS NAHDLATUL ULAMA SIDOARJO Gunawan, Zulfaa; Fahriani, Dian
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9932

Abstract

This study aims to analyze the strategy of managing KIP Lecture scholarship funds to overcome consumptive behavior and improve the academic achievement of students of the Faculty of Economics, Nahdlatul Ulama University of Sidoarjo. The research method used is qualitative with a descriptive approach. Data were obtained through interviews with scholarship recipient students and the Head of Student Welfare. The results showed that although the scholarship aims to support education, some students tend to allocate funds for consumptive needs. The university implemented various strategies such as financial reporting mechanisms, financial literacy education, and the provision of student cooperatives as a means of saving. However, challenges such as late reporting and lack of financial awareness are still faced. Therefore, stricter supervision and increased student awareness in financial management are needed. With the right strategy, it is hoped that students can be more optimal in utilizing the scholarship to improve their academic performance
ANALISIS PENGGUNAAN CLOUD COMPUTING TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL DALAM PROSES AUDIT INTERNAL Gunawan, Zahra; Fahriani, Dian
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9934

Abstract

This study aims to provide readers with an understanding of the application of cloud computing to effectiveness in the audit process, the use of cloud computing in internal control and the use of cloud computing in the audit process. The research method used qualitative methods obtained from interviews with informants. The results showed that cloud computing is a tool used in the internal quality audit process which is used as a centralized data storage for audits and can be accessed through a dashboard. It provides convenience in document access and speeds up audit documents. However, cloud computing has obstacles in data security in the risk of data leakage. In overcoming this, there is a separation of duties in granting cloud computing access approval.
PERAN DYNAMIC CAPABILITY DALAM MENGOPTIMALKAN ANALISIS COST VOLUME PROFIT (CVP) SEBAGAI ALAT PERENCANAAN LABA PADA UMKM BUBUR AYAM DAN AYAM GEPREK BU ARNIZ Hanum, Fadia Agustina; Fahriani, Dian
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9950

Abstract

This study aims to analyze the influence of competence, discipline, and pain The reserch aims to analyze the financial potential and performance of the UMKM Bubur Ayam and Ayam Geprek Bu Arniz in 2024, using Cost Volume Profit (CVP) analysis to plan for more effective profits. In the face of increasingly intense competition, it is crucial for businesses to develop dynamic capabilities and appropriate strategies. This research uses a qualitative approach with a field study, involving the UMKM owner as the main informant, to understand the internal and external conditions and how the business adapts to environmental changes. The results show that the business has significant financial potential, with sales reaching IDR 284,700,000. The break-even point is achieved at 412 servings or IDR 5,373,913 in revenue, with a contribution margin ratio of 69%, meaning nearly 70% of sales are used to cover fixed costs and generate profits. The Margin of Safety of IDR 279,326,087 indicates room for a decrease in sales without incurring losses, while the Degree of Operating Leverage of 1.01 shows a small impact of sales changes on profit. Overall, Bubur Ayam and Ayam Geprek Bu Arniz demonstrates positive performance and has the potential for continued growth, particularly with product innovation and a strong understanding of market needs.
Co-Authors Achmad Wicaksono Achmad Wicaksono Achmad Zaki Adeliyah, Novita Dwi Adimas Fairuz Firdaus Afdhillah, Nur Aini Ahilla Nuriyah Ainur Fahktur Rokhmah Ainur Ilfi Aisyah Brillianta Alaik Bittuqoh Alfianita, Devi Alfira Anggraini Ambar Wadhah Anfailul Aulia Anifah Tiara Kusuma Wardani Anindita Putri Novinda Atika Muhfida Hanum Badriyah, Ulul Azmi Bintang Armando Rotama Chabibahtus Sa’diyah Chairil Anwar Chairil Anwar Chilmi, Hanum Roudhotul Choiri, Efendi Choiriyyah, Rif’atul Dewi Sri Rahayu, Dewi Sri Diana Sharfina Dinda Rahma Yanuari Efendi Choiri Erika Damayanti Erlyna Tri Rohmiatun Fadia Agustina Hanum Fahktur Rokhmah, Ainur Failany, M. Afif Failany, Muhammad Afif Ferdiana Prameswari Ferdiana Tri Pramesari Fillah Munadia ‘Aisy Firda Yusnafa Rohmah Firdaus, Dewi Anisa Fitria , Aida Fitriana, Riezca Nur Gunawan, Zahra Gunawan, Zulfaa Haliza, Sabrina Ainur Hanum, Atika Muhfida Hanum, Fadia Agustina Harianto, Widia Eka Hariyanto, Widia Eka Hilmawan, Tanta Igga Oktavia Ilham Putra Arfiansyah Kafidin Muzakki Lailatul Fitriah Lailatur Rohmah Laiya, Ifta Takhul Lestari, Dewi Arum M. Afif Failany M. Zidnal Falach Mariyatul Kiftiyah Melandri Muchamad Hadi Renata Mirza, Raffi Moch. Irfani Mubarok, Muhammad Syahrul Muhafidhah Novie Muhammad Abdad Rafif Efendi Muhammad Farhan Muhammad Nahari Kurniawan Muhammad Syahrul Mubarok Multazam, Istiqomah Maulida Nafis, M. Azie Azizman Nourma Yunita Novita Aurelya Rahmadhani Novita Dwi Adeliyah Nur Fauziah Aliyatul Himmah Nurrahma, Ilfi Panca Aprilia Rizky Parahita, Alifia Sabina Praciana, Yuvi Arinta Puspa Nurani Azzahrah Putra Pratama Arfiyansya Putra, Restu Frandana Putri Novinda, Anindita Reni Yusnita Riezca Nur Fitriana Rochman Putra Arifin Rofi’atul Isti’anah Rohmah, Firda Yusnafa Sakina Nur Hayat Salsabila, Sayyidah Sharfina, Diana Siti Fatimah Siti Nur Syarif&#039;ah Siti Syarifah Tanta Hilmawan Tantri Risda Zubaidah Tantri Risda Zubaidah Umi Nadifa Maulida Untung Usada Unusida, Alifia Sabina Parahita Uswatun Khabiba Amalia Vivianti Indar Yusnia Wardani, Anifah Tiara Kusuma Whindi Mayrena Widia Eka Hariyanto Wulandari, Lucia Putri Zubaidah, Tantri Risda Zulfaa Gunawan