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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 Jurnal Akuntansi dan Bisnis Krisnadwipayana
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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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.
Analisis Cost Volume Profit (CVP) sebagai alat perencanaan laba Rohmah, Firda Yusnafa; Wicaksono, Achmad; Muzakki, Kafidin; Fahriani, Dian
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.89

Abstract

Vaname shrimp farming has great economic potential, but fluctuating production costs and market prices pose challenges. This study analyzes Cost Volume Profit (CVP) as a profit planning tool in determining Break Even Point (BEP), Contribution Margin (CM), and Margin of Safety (MoS) to optimize production and cost strategies. CVP acts as an analytical tool that assists in managing costs, determining production targets, and setting pricing strategies. Its application allows businesses to improve efficiency, profitability, and business sustainability. The method used is descriptive qualitative. The analysis technique is CVP. Financial data for 2023-2024 was obtained through observation, interviews, and documentation. The results show that production in 2023 has not met BEP, causing losses. However, in 2024, production increased, while BEP fell, so the business began to make a profit. MoS increased, and CM increased. Cost efficiency played an important role, with variable costs per kg decreasing in 2024, supported by greater pond maintenance expenditure in 2023. In addition to CVP, other X factors also improved profitability. Projections for 2025 target an increase in production capacity and a decrease in BEP, resulting in an expected increase in profit.
Pengaruh E-commerce dan SIA Terhadap Efektivitas Kinerja Keuangan Pada UMKM di Kecamatan Candi Sidoarjo Hanum, Atika Muhfida; Muzakki, Kafidin; Wicaksono, Achmad; Fahriani, Dian
Accounting Global Journal Vol 9, No 1 (2025): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v9i2.14801

Abstract

UMKM berperan penting dalam perekonomian dan pemanfaatan e-commerceserta sistem informasi akuntansi diharapkan dapat meningkatkan kinerja keuangannya. Namun, penelitian mengenai pengaruh kedua faktor ini, khususnya pada UMKM di kecamatan candi sidoarjo masih terbatas. Tujuan dari penelitian ini adalah untuk menguji bagaimana sistem informasi akuntansi dan e-commerce mempengaruhi kinerja keuangan UMKM di Kecamatan Candi Sidoarjo. Desain deskriptif dan pendekatan kuantitatif diterapkan pada 66 UMKM. Kuesioner digunakan untuk mengumpulkan data, dan SPSS 27 digunakan untuk analisis. Temuan penelitian menunjukkan bahwa e-commerce berdampak signifikan dan positif terhadap kinerja keuangan UMKM. Di sisi lain, dampak sistem informasi akuntansi bersifat positif tetapi dapat diabaikan. Hal ini menyoroti pentingnya e-commerce dalam meningkatkan kinerja keuangan UMKM di daerah tersebut dan perlunya penelitian lebih lanjut tentang seberapa baik sistem informasi akuntansi bekerja di UMKM.Kata Kunci : E-commerce, Sistem Informasi Akuntansi, Efektivitas Kinerja Keuangan, UMKM.
PENGARUH LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN TERHADAP KINERJA USAHA UMKM WARUNG MADURA Wardani, Anifah Tiara Kusuma; Fahriani, Dian; Anwar, Chairil; Muzakki, Kafidin
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5958

Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh literasi keuangan dan pengelolaan keuangan terhadap kinerja usaha UMKM warung madura di Wonoayu Sidoarjo. Objek penelitian adalah warung madura yang ada di Kecamatan Wonoayu Sidoarjo. Teknik sampel yang digunakan dalam penelitian menggunakan simple random sampling yang didapat 50 sampel. Metode penelitian menggunakan metode kuantitatif dengan bantuan softwehre SPSS versi 27. Data diperoleh dengan penyebaran kuesioner. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh positif terhadap kinerja usaha warung madura. Hal ini mengindikasikan bahwa pelaku usaha yang baik cenderung dapat mengelola keuangan dengan lebih efisien dan membuat keputusan bisnis yang lebih tepat. Selain itu, pengelolaan keuangan yang baik juga terbukti meningkatkan kinerja usaha,karena pencatatan keuangan yang sistematis memungkinkan pemilik usaha untuk mengontrol biaya,mengidentifikasi keuntungan,serta merencanakan strategi bisnis yang lebih efektif. Penelitian ini menemukan bahwa literasi keuangan dan pengelolaan keuangan secara simultan memiliki dampak positif terhadap kinerja usaha UMKM warung madura di Kecamatan Wonoayu Sidoarjo.
Analysis ratio finance in sector BUMN companies construction listed on BEI Alfianita, Devi; Fahriani, Dian
Enrichment : Journal of Management Vol. 13 No. 5 (2023): December
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i5.1674

Abstract

Financial ratio analysis is a method for quickly finding out the financial performance of a company, this also applies to construction companies. Financial ratio analysis that is of the used to assess a company’s financial performance is liquidity ratio analysis, solvency ratio analysis and profitability ratio analysis. Bursa Efek Indonesia noted that there were 23 construction companies there were 23 construction companies that had joined, among the 23 companies there were 4 state-owned companies, namely PT Waskita Karya, Tbk., PT Wijaya Karya, Tbk., PT Pembangunan Perumahan, Tbk., and PT Adhi Karya, Tbk. Thid research uses state-owned companies in the construction sector as research samples. The research method used is a qualitative method through descriptive analysis and in-depth observation. Tha aim of this research is to determine the financial performance of 4 state-owned companies in the construction sector so that companies with the best financial performance can be found. Based on results from study ratio finance in 2020-2022 which uses calculation ratio liquidity, ratio solvency and ratios profitability show that performance finance company experience fluctuation
Analisis Penggunaan E-Commerce terhadap Peningkatan Pendapatan UMKM Pengrajin Tas Laiya, Ifta Takhul; Fahriani, Dian
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.2256

Abstract

This study aims to determine the effect of e-commerce utilization on increasing revenue in MSMEs, using a case study of Mr. Tohirin's bag-making business in Pesawahan, Porong. The research focuses on how the use of digital platforms such as Shopee, TikTok Shop, and Lazada can support marketing, sales, and business growth in the digital era. This study uses a descriptive qualitative method with data collection techniques through in-depth interviews with business owners. Data are analyzed thematically to explore the benefits, obstacles, and impacts of e-commerce use on business development. The results show that e-commerce use contributes significantly to increasing MSME revenue. Perceived benefits include expanding market reach, ease of transactions, promotional effectiveness, and operational cost efficiency. However, the study also found obstacles such as limited digital literacy, the risk of fraud in online transactions, and high levels of price competition on digital platforms.   Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan e-commerce terhadap peningkatan pendapatan pada UMKM, dengan studi kasus pada usaha pengrajin tas milik Bapak Tohirin di Pesawahan, Porong. Fokus penelitian diarahkan pada bagaimana penggunaan platform digital seperti Shopee, TikTok Shop, dan Lazada dapat mendukung pemasaran, penjualan, serta pertumbuhan usaha di era digital. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam terhadap pemilik usaha. Data dianalisis secara tematik untuk menggali manfaat, kendala, serta dampak penggunaan e-commerce terhadap perkembangan usaha. Hasil penelitian menunjukkan bahwa penggunaan e-commerce memberikan kontribusi signifikan terhadap peningkatan pendapatan UMKM. Manfaat yang dirasakan meliputi perluasan jangkauan pasar, kemudahan transaksi, efektivitas promosi, serta efisiensi biaya operasional. Namun, penelitian juga menemukan adanya kendala seperti keterbatasan literasi digital, risiko penipuan dalam transaksi online, serta tingginya tingkat persaingan harga di platform digital.
Penerapan Teknologi Digital dalam Mendukung Transparansi Keuangan Pemerintah Failany, Muhammad Afif; Fahriani, Dian
Praktek Kerja Lapang Akuntansi Vol 1 No 1 (2024): Praktek Kerja Lapang Akuntansi
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/8askzk55

Abstract

Penerapan teknologi digital menjadi krusial dalam mendukung transparansi keuangan pemerintah, terutama sebagai bagian dari good governance. Penelitian ini bertujuan untuk menjelaskan penerapan teknologi digital dalam pengelolaan keuangan di Kantor DPRD Kabupaten Sidoarjo dan menilai dampaknya terhadap transparansi keuangan. Menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus, data dikumpulkan melalui observasi, wawancara mendalam, dan analisis dokumen. Hasil penelitian menunjukkan bahwa teknologi digital mempercepat integrasi data, mempermudah akses laporan keuangan, dan mendukung pelacakan dana secara real-time. Namun, tantangan teknis dan sumber daya manusia masih menjadi kendala. Penelitian ini berkontribusi dengan memberikan pemahaman mengenai pentingnya infrastruktur teknologi dan pengembangan SDM untuk meningkatkan efektivitas sistem keuangan digital pemerintah. The application of digital technology is crucial in supporting government financial transparency, especially as part of good governance. This study aims to explain the application of digital technology in financial management at the Sidoarjo Regency DPRD Office and assess its impact on financial transparency. Using a qualitative descriptive method with a case study approach, data were collected through observation, in-depth interviews, and document analysis. The results of the study indicate that digital technology accelerates data integration, facilitates access to financial reports, and supports real-time fund tracking. However, technical and human resource challenges are still obstacles. This study contributes by providing an understanding of the importance of technology infrastructure and human resource development to improve the effectiveness of the government's digital financial system.
Penerapan Prosedur Pencatatan Persediaan Melalui Aplikasi Zahir Accounting pada PT Makmur Berkah Amanda Tbk Salsabila, Sayyidah; Fahriani, Dian
Praktek Kerja Lapang Akuntansi Vol 2 No 1 (2025): Praktek Kerja Lapang Akuntansi
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/x23asy71

Abstract

Penelitian ini bertujuan untuk menganalisis prosedur pencatatan persediaan menggunakan aplikasi Zahir Accounting pada PT Makmur Berkah Amanda Tbk. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan sistem Zahir Accounting dalam pencatatan persediaan telah dilakukan secara sistematis dengan menggunakan metode FIFO (First In, First Out), yang memastikan ketepatan jumlah dan nilai barang persediaan. Proses pencatatan yang dilakukan secara real time melalui modul persediaan dan penyesuaian stok meningkatkan efisiensi administrasi, mengurangi kesalahan pencatatan, serta memperkuat transparansi pelaporan keuangan. Kebaruan penelitian ini terletak pada analisis mendalam terhadap langkah-langkah operasional pencatatan persediaan berbasis aplikasi yang diterapkan di perusahaan pengembang industri dan properti. This study aims to analyze the inventory recording procedures using the Zahir Accounting application at PT Makmur Berkah Amanda Tbk. The research employs a descriptive qualitative method with data collected through interviews, observations, and documentation. The results indicate that the implementation of Zahir Accounting for inventory recording is carried out systematically using the FIFO (First In, First Out) method to ensure the accuracy of recorded quantities and values. The real-time recording process through the inventory and adjustment modules enhances administrative efficiency, reduces human error, and improves transparency in financial reporting. The novelty of this study lies in its in-depth analysis of operational procedures for application-based inventory recording implemented in an industrial and property development company.
Peran SIKSDA (Sistem Informasi Keuangan Daerah) dalam Mendukung Sistem Informasi Manajemen Pemerintah di Kecamatan Sidoarjo Firdaus, Dewi Anisa; Wicaksono, Achmad; Fahriani, Dian
Praktek Kerja Lapang Akuntansi Vol 2 No 1 (2025): Praktek Kerja Lapang Akuntansi
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/2er50q81

Abstract

Penelitian ini bertujuan untuk menganalisis peran SIKSDA dalam mendukung SIM pemerintahan di Kecamatan Sidoarjo. Pendekatan penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan studi dokumentasi terhadap aktivitas administrasi keuangan berbasis sistem digital. Hasil penelitian menunjukkan bahwa penerapan SIKSDA berperan penting dalam meningkatkan efisiensi pencatatan dan pelaporan keuangan daerah melalui sistem yang terintegrasi dan real-time. Sistem ini mampu mengurangi kesalahan administratif, mempercepat proses penyusunan laporan, serta memperkuat transparansi dan akuntabilitas dalam pengelolaan anggaran publik. Meskipun demikian, kendala masih ditemukan pada aspek keterbatasan jaringan internet dan perbedaan kemampuan pengguna dalam mengoperasikan aplikasi secara optimal. Kebaruan penelitian ini terletak pada identifikasi kontribusi SIKSDA sebagai instrumen strategis yang mengintegrasikan sistem informasi keuangan dengan sistem informasi manajemen di tingkat pemerintahan daerah.  This study aims to analyze the role of SIKSDA in supporting the government's MIS (Management Information System) in Sidoarjo District. The research approach used is descriptive qualitative with data collection techniques through interviews, observations, and documentation studies of digital-based financial administration activities. The results show that the implementation of SIKSDA plays a significant role in improving the efficiency of regional financial recording and reporting through an integrated and real-time system. This system is able to reduce administrative errors, accelerate the reporting process, and strengthen transparency and accountability in public budget management. However, obstacles are still found such as limited internet networks and differences in user abilities in operating the application optimally. The novelty of this study lies in identifying the contribution of SIKSDA as a strategic instrument that integrates financial information systems with management information systems at the regional government level.
Co-Authors Achmad Wicaksono Adeliyah, Novita Dwi Afdhillah, Nur Aini Alfianita, Devi Alfira Anggraini Amalia, Uswatun Khabiba Ambar Wadhah Anifah Tiara Kusuma Wardani Anindita Putri Novinda Arfiansyah, Ilham Putra Arfiyansya, Putra Pratama Arifin, Rochman Putra Atika Muhfida Hanum Aulia, Anfailul Azzahrah, Puspa Nurani Bittuqoh, Alaik Chairil Anwar Chairil Anwar Chilmi, Hanum Roudhotul Choiri, Efendi Choiriyyah, Rif’atul Dewi Sri Rahayu, Dewi Sri Diana Sharfina Dinda Rahma Yanuari Efendi Choiri Efendi, Muhammad Abdad Rafif Fahktur Rokhmah, Ainur Failany, M. Afif Failany, Muhammad Afif Ferdiana Prameswari Firda Yusnafa Rohmah Firdaus, Adimas Fairuz 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 Irfani, Moch. Isti’anah, Rofi’atul Kafidin Muzakki Kurniawan, Muhammad Nahari LAILATUL FITRIAH Lailatur Rohmah Laiya, Ifta Takhul Lestari, Dewi Arum M. Afif Failany Mubarok, Muhammad Syahrul Muhafidhah Novie Muhammad Farhan Muhammad Syahrul Mubarok Multazam, Istiqomah Maulida Nafis, M. Azie Azizman Nourma Yunita Novita Dwi Adeliyah Nuriyah, Ahilla 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 Tanta Hilmawan 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 ‘Aisy, Fillah Munadia