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All Journal Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ JOURNAL OF SCIENCE AND SOCIAL RESEARCH AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Riset Terapan Akuntansi Jurnal Vokasi Jurnal Riset Akuntansi Politala JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Mattawang: Jurnal Pengabdian Masyarakat BERKAT: Jurnal Pemberdayaan Masyarakat Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Jurnal Minfo Polgan (JMP) Journal of Social Research Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Majalah Iptek Politeknik Negeri Medan Polimedia JURNAL AKUNTANSI DAN BISNIS Jurnal Akuntansi, Keuangan dan Perpajakan JAT (Journal of Accounting and Tax) METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Safrida, Eli
Department Of Accounting, Politeknik Negeri Medan, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Peningkatan Produksi Gerabah Menggunakan Sistem Pneumatic Dan Pembukuan Sederhana Di Desa Bangun Sari Tanjung Morawa Kabupaten Deli Serdang Sumatera Utara Sarjianto Sarjianto; Rihat Sebayang; Eli Safrida; Marlya Fatira; Surya Dharma; Habibi Habibi
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2024): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v8i1.3013

Abstract

https://drive.google.com/drive/u/0/folders/1zfEKCUexVRC68WvlRpPs9Sd_ptI7Mnq7
Pelatihan dan Pendampingan Penerapan Akuntansi Biaya dalam Penentuan Harga Pokok Produksi dan Harga Jual yang Kompetitif pada UMKM Bakso dan Tahu Bakso Eli Safrida; Rihat Sebayang; Deliana Deliana; Rumnasari K. Siregar; Nuraini Nuraini
Jurnal Vokasi Vol 10, No 1 (2026): Maret
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v10i1.8246

Abstract

Program Pengabdian kepada Masyarakat ini memiliki tujuan jangka panjang untuk memperkuat kemampuan manajerial dan meningkatkan efisiensi produksi pelaku UMKM dibidang kuliner. Kegiatan ini berfokus pada upaya membantu UMKM Nisa Bakso dalam menerapkan sistem pencatatan keuangan sederhana, menghitung harga pokok produksi (HPP) secara akurat, serta memperbaiki proses pengemasan agar lebih cepat dan menarik. Data yang digunakan mencakup data primer berupa hasil wawancara, observasi lapangan, dan dokumentasi kegiatan, serta data sekunder yang diperoleh dari berbagai literatur terkait penerapan akuntansi biaya pada UMKM. Kegiatan dilaksanakan dengan pendekatan partisipatif yang melibatkan mitra secara aktif pada setiap tahap, mulai dari identifikasi masalah, pelatihan, pendampingan, hingga evaluasi hasil. Solusi yang diberikan meliputi pelatihan akuntansi biaya sederhana untuk membantu mitra memahami perhitungan HPP dan pengelolaan keuangan, serta pendampingan penggunaan alat vacuum sealer tambahan guna meningkatkan efisiensi pengemasan. Strategi pelaksanaan dilakukan melalui penyuluhan, praktik langsung, dan pendampingan lanjutan agar hasil kegiatan dapat diterapkan secara berkelanjutan. Hasil program menunjukkan peningkatan signifikan pada kemampuan mitra dalam menghitung biaya produksi dan melakukan pencatatan keuangan secara konsisten. Efisiensi produksi meningkat setelah penggunaan alat vacuum sealer tambahan, menghasilkan kemasan yang lebih cepat, rapi, dan higienis. Mitra juga menjadi lebih percaya diri dalam menentukan harga jual produk dan mengelola keuangan usahanya secara lebih profesional. Secara keseluruhan, kegiatan ini memberikan dampak nyata terhadap peningkatan kinerja usaha, efisiensi produksi, dan daya saing UMKM Nisa Bakso di pasar lokal.
Strategi Peningkatan Produktivitas dan Akuntabilitas Usaha Kerajinan Kayu Melalui Optimalisasi Manajemen Produksi dan Pencatatan Kuangan Terstruktur Rihat Sebayang; Marlya Fatira AK; Surya Dharma; Eli Safrida; Anita Putri
Jurnal Vokasi Vol 10, No 1 (2026): Maret
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v10i1.8237

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan produktivitas dan akuntabilitas usaha kerajinan kayu “Rumah Pengrajin Bahagia”” melalui optimalisasi manajemen produksi dan pencatatan keuangan terstruktur. Usaha ini memproduksi miniatur kapal dan lampion kayu yang telah berdiri sejak 2009, namun masih menghadapi keterbatasan dalam efisiensi produksi, kualitas produk yang belum konsisten, serta pencatatan keuangan yang sederhana dan tidak sistematis. Metode kegiatan meliputi observasi awal, pemberian alat dan mesin produksi modern, pelatihan serta pendampingan manajemen keuangan, serta evaluasi implementasi di lokasi usaha. Pemberian alat produksi, seperti jig saw elektik, ketam kayu elektrik, bais duduk dan alat ukir modern, terbukti meningkatkan kapasitas produksi, presisi pengerjaan, dan konsistensi kualitas produk. Pelatihan manajemen keuangan memungkinkan pelaku usaha menyusun pencatatan harian, laporan laba rugi, dan arus kas, sehingga mereka mampu memantau kondisi keuangan secara akurat dan mengambil keputusan berbasis data. Hasil pengabdian menunjukkan peningkatan efisiensi produksi, kualitas produk, profesionalisme, dan kepercayaan diri pelaku usaha, serta terbukanya peluang akses pembiayaan formal. Kegiatan ini membuktikan bahwa kombinasi pendampingan teknis dan keuangan mampu mendorong transformasi UMKM kerajinan kayu menjadi usaha yang lebih profesional, kompetitif, dan berkelanjutan
Pengaruh Persepsi Mahasiswa terhadap Akuntabilitas Keuangan: Peran Mediasi Pemahaman Standar Akuntansi Pemerintahan (SAP) Putri Syuhada; Raya Puspita Sari Hasibuan; Nuraini Nuraini; Eli Safrida
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.739

Abstract

This study examines the relationship among students' perceptions, their understanding of the Government Accounting Standards (SAP), and financial accountability in public-sector accounting education. It addresses the limited integration of conceptual mastery and accountable behavior. The analysis examines the influence of students' perceptions on financial accountability, with SAP understanding as a mediating variable. A quantitative explanatory research design was used. The study involved 184 students in the Public Financial Accounting program who had completed the government accounting course. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to identify relationships among the variables. The results indicate that students' perceptions positively and significantly influence SAP understanding, but do not have a significant direct influence on financial accountability. However, SAP understanding significantly influences financial accountability and mediates the relationship between the variables. These findings suggest that when students' perceptions are accompanied by a solid understanding of SAP, this understanding serves as a cognitive foundation for financial accountability.
ACCOUNTING INFORMATION SYSTEMS, AUDIT QUALITY, AND SDG REPORTING: THE MEDIATING ROLE OF SUSTAINABILITY DISCLOSURE AND THE MODERATING EFFECT OF GOVERNANCE Raya Puspita Sari Hasibuan; Putri Syuhada; Indri Dithisari; Eli Safrida
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/k7fc3d80

Abstract

This study examines the growing importance of integrating accounting information systems and audit quality in enhancing organizational transparency and accountability, particularly in the context of Sustainable Development Goals (SDGs) reporting. As sustainability reporting becomes a critical component of corporate disclosure, organizations are required to ensure that the information presented is both reliable and relevant. Therefore, this research aims to analyze the influence of accounting information systems and audit quality on SDG reporting, while investigating the mediating role of sustainability disclosure and the moderating effect of governance quality. This study adopts a quantitative research approach using survey data collected from professionals involved in accounting, auditing, and financial reporting functions. The data are analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both measurement and structural models. The findings indicate that accounting information systems and audit quality have significant positive effects on sustainability disclosure, which in turn significantly enhances SDG reporting. Additionally, sustainability disclosure is found to partially mediate the relationship between the independent variables and SDG reporting. Governance quality also plays a significant moderating role, strengthening the relationship between both accounting information systems and audit quality with SDG reporting. These results highlight the importance of integrating technological systems, audit practices, and governance mechanisms to improve sustainability reporting practices. The study contributes to the literature by providing an integrated framework that links accounting systems, audit quality, and SDG reporting, and offers practical implications for organizations aiming to improve transparency and sustainability performance.
SMART ACCOUNTING INFORMATION SYSTEM DAN GREEN ACCOUNTING: INOVASI SISTEM INFORMASI AKUNTANSI UNTUK AKSELERASI SDGS Raya Puspita Sari Hasibuan; Eli Safrida; Putri Syuhada; Indri Dithisari
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 2 (2026): April 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i2.6161

Abstract

The rapid advancement of digital technology and the increasing demand for sustainable business practices have driven the transformation of accounting information systems toward the concept of a Smart Accounting Information System (Smart AIS) integrated with green accounting. This study aims to analyze how Smart AIS innovation, supported by technologies such as artificial intelligence, big data, and cloud-based systems, enhances the quality of accounting information while facilitating the implementation of green accounting principles to accelerate the achievement of the Sustainable Development Goals (SDGs). This research employs a quantitative approach using survey methods targeting organizations that have adopted digital-based accounting information systems. Data are analyzed using inferential statistical techniques to examine the relationships between Smart AIS quality, green accounting implementation, and their impact on corporate sustainability performance. The findings indicate that Smart AIS has a positive and significant effect on improving transparency, accountability, and the effectiveness of sustainability reporting. Furthermore, the integration of green accounting within Smart AIS enhances environmental awareness and resource efficiency within organizations. In conclusion, the integration of Smart AIS and green accounting represents a strategic innovation that can accelerate the achievement of the SDGs, particularly in promoting good governance, responsible consumption and production, and climate action. This study provides practical implications for organizations to develop adaptive, technology-driven, and sustainability-oriented accounting systems.
Co-Authors Abdul Rahman Abdul Rahman Affandi, Ismi Ajeng Pristi Diah Jagaddita Ana Fitria Anita Putri Anita Putri, Anita Anjeli Melita Br Aritonang Annisa Diftania Falatehan Pasaribu Asmalidar Asmalidar Ayu Minarma Pasaribu Darmawati Simanjuntak - Davit Andryan Pakpahan DELIANA DELIANA Deliana Deliana Dina Arfianti Siregar - Evi Juliani Hutasoit Fatimah Azzahra Fery Andrian Gultom, Selfi Afriani Habibi Habibi Hasibuan, Raya Puspita Sari Hestukoro, Soni Hilmi Ikhwan Harahap Ilham H Napitupulu Indri Dithisari Infarizal Jojor Lisbet Sibarani Jojor Lisbet Sibarani Khanti Listya Larasati Gianis Lili Sri Ayu Harahap M Arif Rahman, M Arif Mariahati Marlya Fatira AK Masyuda Tanjung Tanjung Michael Bungaran Sitanggang Muhammad Asrin Jazuli Musa Siagian Napitupulu, Ilham Hidayah Nisa, Sania Roidhatun Nisfan Bahri Nofianna, Siti Asnida Nur Fitri Soufia HSB Nuraini Nuraini Nuraini Nuraini Nurlinda Nurlinda, N. Pirma Sibarani Putri Aulia Umairoh Putri, Wirdatun Nafiah Rahmadani Rahmadani Ramadhanti, Azka Salsabila Ratna Ratna Raya Puspita Sari Hasibuan Raya Puspita Sari Hasibuan Ridha Asma Nurhusna Rihat Sebayang Rikson Dastin Manurung Rikson Dastin Manurung Riswanto Rumnasari K. Siregar S. Suadi Salmariana Pasaribu Salsabillah, Ananda Sarjianto Sarjianto Sarjianto Sarjianto Sarjianto Sarjianto Sebayang Rihat Selfi Afriani Gultom Sibarani, Jojor Lisbet Silaban, Dewi Hariani Sindy Losa Sinuhaji Siti Asnida Nofianna Situngkir, Anggiat Sri Mahyuni Suadi Sumartono Surbakti, Benar Suri Purnami - Surianti, Meily Surya Dharma Surya Dharma Susilawati Susilawati Suwardani Suwardani Syuhada, Putri Venny Amanda Winanty Wahyu Hidayat