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All Journal Aptisi Transactions on Technopreneurship (ATT) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ekonomi Bisnis Dan Industri (EBI) Jurnal Digit : Digital of Information Technology Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Room of Civil Society Development Room of Civil Social Development
Chandra, Aditya Kurniawan
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Utilization of Accounting Information System (SIA) in Optimizing Company Financial Statements Chandra, Aditya Kurniawan; Kanivia, Aan; Fahrudin, Rifqi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i4.6411

Abstract

The development of information technology has significantly affected the company's Accounting Information System (SIA), especially data processing moving from manual to computerized. The purpose of this article is to find out the use of Accounting Information Systems to Optimize the Company's Financial Statements by using the Systematic Literature Review (SLR) method to synthesize the findings of studies related to the use of SIA in optimizing the company's financial statements. The results of the study show that SIA plays a role as a tool to facilitate company activities and improve the quality of financial statements. The close relationship between information technology and SIA makes a positive contribution to the effectiveness of planning, control, analysis, decision-making, and presentation of financial statements. The benefits of SIA include transparency of business data, function as a comprehensive decision-making system, and the development of a systematic internal control system. In the competitive era, companies need to continue to make technological changes to increase their competitive advantage through the use of SIA.
The Analysis of Computerized Accounting Practicum: Study Case of Faculty of Economic, Universitas Catur Insan Cendekia Chandra, Aditya Kurniawan; Pranata , Sudadi; Putratama , Gilang; Fakhrudin, Mohammad Umar; Kanivia, Aan
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2712

Abstract

The purpose of this study is to analyze and compare whether the computerized accounting laboratory is in accordance with computerized accounting practices in the work environment to support teaching and learning activities. The subjects of this study are Kantor Jasa Akuntan Langgeng, accounting lecturers, and accounting students. This is a qualitative study with a case study approach. The data collection techniques used for this study were interviews and observation. Based on the research that has been done, similarities between the two computerized accounting practices were found. The similarities found are from the workflow in general, such as data collection and database creation. Meanwhile, during the pandemic, learning can be done using online methods and also using blended learning methods.
Maturity Level Measurement Model of MSMEs for Sustainable Economic Growth Lukita, Chandra; Chandra, Aditya Kurniawan; Fahrudin, Rifqi; Agatha, Niken Maria; Suci, Dina Perme
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 2 (2026): July
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i2.781

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in regional economic development, particularly in the culinary sector. However, culinary MSMEs in secondary urban areas such as Cirebon City face persistent challenges in adapting to digital transformation, including limited digital literacy, weak financial management, and low integration with digital business ecosystems. The absence of a contextual and measurable framework to assess digital readiness further constrains strategic decision-making and long-term competitiveness. This study aims to develop a digital maturity measurement model for culinary MSMEs in Cirebon City to systematically evaluate their level of digital readiness and support sustainable economic growth. A mixed-method research design was applied using a sequential explanatory approach. Quantitative data were collected through Likert-scale questionnaires distributed to 150 culinary MSMEs, measuring three core dimensions: Financial Health, Market Capitalization, and Local Digital Mapping. Instrument reliability was confirmed using Cronbach’s Alpha. Qualitative data were obtained through in-depth interviews and field observations to validate and contextualize the quantitative findings. The findings reveal that approximately 65% of MSMEs remain at the Survival stage, characterized by minimal adoption of digital accounting, digital marketing, and e-commerce platforms. Financial Health emerged as the weakest dimension, followed by Market Capitalization. Based on empirical evidence, MSMEs were classified into three maturity stages: Survival, Momentum, and Expansion. The proposed model offers a valid and practical tool for MSMEs and policymakers to assess digital maturity and design targeted empowerment strategies. This study contributes to the literature on MSME digital transformation and supports the achievement of SDG 8 and SDG 9.
Co-Authors Agatha, Niken Maria Akbari, Safitri Amroni, Amroni Ardiningrat, Raden Muhamad Rama Poetra Aristiani, Arin Dewi, Dessy Kumala Elsa, Khofifah Fahrudin, Rifqi Fakhrudin, Mohammad Umar Gitama, Gytha Nurhana Dhea Praadha Iqlimah, Nur Kanivia, Aan Laily Purnamasari, Dewy Lestari, Angelica Ivone Putri Linda Norhan, Linda Marsani Asfi Muhammad Hatta Pranata , Sudadi Pranata, Sudadi Puspitarini, Dewi Anggun Putratama , Gilang Septian, Willy Eka Suci, Dina Perme Supriyadi, Agung Suwandi Suwandi Tan, Felicia Linggayani Turini, Turini Yanti, Febry Cristi