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PERAN SISTEM INFORMASI AKUNTANSI DALAM PENYUSUNAN DAN PELAKSANAAN ANGGARAN Putri, Nurapni Jami
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.467

Abstract

This research focuses on how the role of accounting information systems (SIA) can increase effectiveness and efficiency in the process of preparing and implementing the budget at the Sungai TFull City Food Security Office. This research started from common problems that are often faced by government agencies, namely lack of accuracy and delay in preparing budgets, as well as lack of transparency in its implementation. By utilizing the Accounting Information System, it is hoped that a more integrated and structured working mechanism can be created, so that financial information can be managed better. This study proposes a qualitative descriptive research method, which involves collecting data through observation and interviews with employees of the Sungai TFull City Food Security Office. The results of this study show the role of the Accounting Information System (SIA) in the preparation and implementation of the budget at the Sungai TFull City Food Security Office
The Effect of Business Capital and Business Duration on Business Income: Digital Accounting as a Moderating Variable Putri, Nurapni Jami
The Future of Education Journal Vol 3 No 4 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i4.182

Abstract

This study aims to explore the effects of business capital and business duration on business revenue, with digital accounting as a moderating variable. The research employs a quantitative survey approach and was conducted with a sample of 70 small and medium-sized enterprises (SMEs) in Sungai Penuh, Jambi Province. The findings of the study reveal that both business capital and business duration have a significant and positive influence on business revenue, together explaining 40.1% of the variance in revenue. This suggests that businesses with higher capital and longer operational durations tend to generate more revenue. However, the study also found that digital accounting does not have a significant moderating effect on the relationship between business capital, business duration, and revenue, despite the fact that its inclusion in the analysis increased the explanatory power from 40.1% to 63.1%. This indicates that while digital accounting has the potential to improve understanding of business performance, its impact in moderating the relationship between traditional business factors (such as capital and duration) and revenue is still limited. The results suggest that traditional factors, such as adequate capital and business longevity, play a more direct and influential role in driving revenue compared to the current role of digital accounting tools. This highlights the need for SMEs to focus on strengthening foundational business elements, but also indicates that the integration of digital accounting could provide additional insights into business operations and potentially improve business outcomes over time, although its effects are not yet pronounced in this context.
The Effect of Accounting Information Systems and Internal Control on the Sales Performance of MSMEs in Sungai Penuh City Putri, Nurapni Jami
The Future of Education Journal Vol 4 No 6 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i6.636

Abstract

This study aims to analyze the influence of Accounting Information Systems (AIS) and Internal Control on the sales levels of Micro, Small, and Medium Enterprises (MSMEs) in Sungai Penuh City. The background of this research is based on the importance of implementing effective AIS and internal control in supporting operational activities and achieving sales performance among MSMEs amid increasingly competitive business conditions. This research uses a quantitative approach, in which data were collected through the distribution of Likert-scale questionnaires to MSME practitioners. The population includes all MSMEs operating in Sungai Penuh City, with samples selected using purposive sampling based on specific criteria such as business duration, business scale, and the use of information systems in transaction recording. The data analysis technique employed is multiple linear regression to examine both the simultaneous and partial effects of the independent variables on the dependent variable. The results show that, partially, the Accounting Information System has a positive and significant effect on the sales level of MSMEs in Sungai Penuh City. Meanwhile, Internal Control does not have a significant effect on sales levels. However, simultaneously, Accounting Information Systems and Internal Control have a significant effect on sales performance. These findings highlight the importance of implementing a well-structured accounting information system to support improved sales performance, as well as the need for the development of a more organized internal control system within the MSME sector.
The Development of the Sugarcane Industry to Enhance Production Cost Efficiency in Sungai Asam Kayu Aro Village, Kerinci Regency Abdallah, Zachari; Putri, Nurapni Jami; Maryanto, Maryanto
The Future of Education Journal Vol 5 No 1 (2026): #2 IN PROGRESS
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1631

Abstract

The sugarcane palm sugar industry is a strategic plantation sector in Kerinci Regency, particularly in Sungai Asam Village, where approximately 95% of the population has depended on this commodity for generations. However, this home-based industry faces serious challenges, including a decline in the number of business units due to highly traditional cultivation methods, the continued use of non-uniform local seedlings originating from the colonial era, and the absence of standardized post-harvest management practices. This community service activity aims to document the profile of existing local sugarcane cultivation and to identify solutions to low productivity, which currently averages only about 6 tons per hectare. The implementation method involved farmer surveys using a snowball sampling technique and field observations on 10 × 10 meter sample plots. The results indicate that by applying a selective harvesting method on a 1-hectare plantation, farmers are able to produce an average of 200 kg of palm sugar per week, with an average yield recovery rate of 12.07%. The resulting income reaches approximately IDR 4,000,000 per month, which is economically higher than income from oil palm land management. It can be concluded that the sugarcane palm sugar business in Sungai Asam Village has strong economic prospects; however, it requires interventions such as the adoption of superior varieties, improvements in farmers’ cash flow financing systems, and diversification of processed products to enhance market value and boost the regional economy.
A Decision Support System for Selecting the Optimal Specialization Using the Analytical Hierarchy Process (AHP) Hamsiah, Hamsiah; Putri, Nurapni Jami; Irma Rosi, Adek
The Future of Education Journal Vol 5 No 1 (2026): #2 IN PROGRESS
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1657

Abstract

The selection of a study specialization is an important decision for students, as it influences the development of academic competencies and future career paths. However, the process of choosing a specialization is often conducted subjectively and does not systematically consider multiple criteria. This study aims to design and implement a Decision Support System (DSS) for selecting a study specialization using the Analytical Hierarchy Process (AHP) method. The AHP method is applied to address multicriteria decision-making problems by constructing a hierarchical structure, performing pairwise comparisons among criteria, and determining the priority weights of each alternative. The criteria used in this study include academic performance, career prospects, and the quality of supporting lecturers. The results indicate that the application of the AHP method is able to provide objective and consistent recommendations for study specializations based on the highest priority values. Thus, the developed decision support system can assist students in determining the study specialization that best aligns with their abilities and interests.