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All Journal JEA17: Jurnal Ekonomi Akuntansi Jurnal Ilmu dan Riset Akuntansi Jurnal SOLMA JKIE (Journal Knowledge Industrial Engineering) Accounting Global Journal Jurnal Akuntansi Barelang Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Enrichment : Journal of Management AKMENIKA Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) GREENOMIKA 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 Journal of Accounting and Finance Management (JAFM) Abdi Jurnal Publikasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharma Pengabdian Perguruan Tinggi (DEPATI) 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 Tali Jagad Jurnal Ilmiah Manajemen Praktek Kerja Lapang Akuntansi
Dian Fahriani
Universitas Nahdlatul Ulama Sidoarjo
Religion 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
Evaluasi pencapaian break even point sebagai strategi menentukan volume penjualan optimal dengan pendekatan dynamic capability Choiri, Efendi; Fahriani, Dian; Wicaksono, Achmad; Anwar, Chairil
Jurnal STEI Ekonomi Vol. 34 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v34i1.170

Abstract

Public Fuel Filling Stations (SPBU) operate within a highly dynamic and competitive business environment. Fluctuating fuel prices, Government regulations, and changing consumer behavior pose significant challenges to maintaining operational sustainability and profitability. This study examines the application of Break Even Point (BEP) analysis and the Dynamic Capability approach in determining the optimal sales volume at SPBU Siwalan Panji. The research employs a qualitative descriptive method, utilizing data collection techniques such as interviews and documentation and data analysis involving reduction, presentation, and conclusion drawing. The findings indicate that BEP analysis is critical in identifying the minimum sales volume required to avoid losses and is a strategic tool for managerial evaluation and decision-making. Moreover, implementing Dynamic Capability through the digitalization of payment systems, inventory management using IoT, and service quality improvements has proven effective in enhancing operational efficiency and customer satisfaction. These innovations enable the SPBU to adapt to environmental changes and maintain optimal sales performance. The study recommends that other SPBUs adopt an integrated application of BEP and Dynamic Capability to support sustainable business growth in the evolving fuel retail industry.
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
Pengaruh Pembayaran Digital Dan E-Commerce Terhadap Peningkatan Pendapatan Umkm Di Desa Celep Kabupaten Sidoarjo Syarif'ah, Siti Nur; Anwar, Chairil; Wicaksono, Achmad; Fahriani, Dian
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i1.6585

Abstract

This research aims to determine the influence of digital payments and e-commerce on the increase in income of MSMEs in Celep Village, Sidoarjo Regency.This type of research uses a quantitative method.The sample in this study consisted of 237 respondents, and the analysis was conducted using SPSS Version 27 software.The research results show that digital payments have a positive but not significant impact on revenue increase.E-commerce shows a positive impact on revenue growth.Then, the simultaneous results show that digital payments and e-commerce have an impact on increasing revenue.In this study, not many researchers have conducted research in rural areas because most researchers tend to focus on urban environments, thus not providing a comprehensive picture of the challenges and opportunities in rural areas.
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
Co-Authors Achmad Wicaksono Achmad Wicaksono Adeliyah, Novita Dwi Afdhillah, Nur Aini Alfianita, Devi Alfira Anggraini Ambar Wadhah Anifah Tiara Kusuma Wardani Anindita Putri Novinda Atika Muhfida Hanum Chairil Anwar Chilmi, Hanum Roudhotul Choiri, Efendi Choiriyyah, Rif’atul Dewi Sri Rahayu, Dewi Sri Diana Sharfina Dinda Rahma Yanuari Efendi Choiri Fahktur Rokhmah, Ainur Failany, M. Afif Failany, Muhammad Afif Ferdiana Prameswari 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 Kafidin Muzakki Lailatur Rohmah Laiya, Ifta Takhul Lestari, Dewi Arum M. Afif Failany Mubarok, Muhammad Syahrul Muhafidhah Novie Muhammad Syahrul Mubarok Multazam, Istiqomah Maulida Nafis, M. Azie Azizman Nourma Yunita Novita Dwi Adeliyah Nurrahma, Ilfi Parahita, Alifia Sabina Praciana, Yuvi Arinta Putra, Restu Frandana Putri Novinda, Anindita Reni Yusnita Riezca Nur Fitriana Rohmah, Firda Yusnafa Salsabila, Sayyidah Sharfina, Diana Siti Syarifah Syarif'ah, Siti Nur Tantri Risda Zubaidah Tantri Risda Zubaidah Untung Usada Unusida, Alifia Sabina Parahita Wardani, Anifah Tiara Kusuma Widia Eka Hariyanto Wulandari, Lucia Putri Zubaidah, Tantri Risda