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SOSIALISASI AKUNTANSI DASAR UNTUK UMKM DI KECAMATAN CIPAYUNG JAKARTA TIMUR Lidya Primta Surbakti; Dewi Darmastuti; Ekawati Jati Wibawaningsih
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 9: Februari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i9.9608

Abstract

MSMEs often face financial problems such as poor cash flow, inaccurate recording,. These problems are also experienced by MSMEs in Cipatung District, East Jakarta. Therefore, this Community Service (PkM) activity aims to improve MSMEs' understanding of basic knowledge about accounting that can help them manage their finances better, ensure proper documentation, which ultimately support the stability and growth of their businesses. The method used is to conduct socialization of basic accounting in accordance with the latest standards carried out by Lecturers of the Accounting Department, assisted by the Master of Accounting students, FEB UPN "Veteran" Jakarta using pre-test and post-test instruments and collecting feedback. The impact of this activity is to improve participants’ understanding of basic accounting as evidenced by an increase in the post-test score (score 68.95/100) compared to the pre-test (score 56.8/100). Although the increase in score is not optimal, this score is quite good considering the limited training time and most participants do not have an accounting background. In addition, the feedback result shows that all participants were satisfied and felt that this activity was useful so that participants expressed the need for ongoing training. This activity highlights the importance of strengthening financial literacy for MSME actors to support business sustainability.
Peran Informasi Akuntansi dalam Pengambilan Keputusan Manajemen Amelia, Denta; Lihawa, Syakila Amalia; Muahmmad Ridwan; Alvin Franata; Muhammad Zidan Rosyid; Luthfi Darmawan; Fadhil Alfarisi; Lidya Primta Surbakti
Veteran Economics, Management, & Accounting Review Vol 3 No 2 (2025)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v3i2.10072

Abstract

Accounting information plays an important role in supporting managerial decision-making. This research highlights how accounting information helps management make strategic, tactical, and operational decisions. Accounting information not only plays a role in performance evaluation and strategic planning but also in risk management and strengthening organizational transparency. Through literature analysis, this study identifies factors that affect the effective use of accounting information, including information quality, user competence, technology support, and regulation. The results show that optimizing the utilization of accounting information not only improves operational efficiency but also strengthens the competitiveness of organizations in an increasingly competitive market. This study provides important insights into the challenges and opportunities in the application of accounting information for better decision-making. Keywords: accounting information; decision making; financial statements; management accounting     Abstrak Informasi akuntansi memegang peranan penting dalam mendukung pengambilan keputusan manajerial. Penelitian ini menyoroti bagaimana informasi akuntansi untuk membantu manajemen membuat keputusan yang strategis, taktis, maupun operasional. Informasi akuntansi tidak hanya berperan dalam evaluasi kinerja dan perencanaan strategis, tetapi juga dalam pengelolaan risiko dan penguatan transparansi organisasi. Melalui analisis literatur, penelitian ini mengidentifikasi faktor-faktor yang mempengaruhi efektivitas penggunaan informasi akuntansi, termasuk kualitas informasi, kompetensi pengguna, dukungan teknologi, dan regulasi. Hasil penelitian menunjukkan bahwa optimalisasi pemanfaatan informasi akuntansi tidak hanya meningkatkan efisiensi operasional tetapi juga memperkuat daya saing organisasi di pasar yang semakin kompetitif. Studi ini memberikan wawasan penting mengenai tantangan dan peluang dalam penerapan informasi akuntansi untuk pengambilan keputusan yang lebih baik.  Kata Kunci: akuntansi manajemen; informasi akuntansi; pengambilan keputusan; laporan keuangan