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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Oktavie Fresiliasari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis yang Berpengaruh Terhadap Penggunaan Informasi Akuntansi pada UMKM di Kecamatan Sayung Oktavie Fresiliasari
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2575

Abstract

This research seeks to empirically evaluate the influence of business scale, education, business age, and accounting training on the application of accounting information in Sayung District. Employing a quantitative methodology, the study utilizes WarpPLS version 7.0 for data analysis, with a sample comprising 35 respondents. The dependent variable identified in this research is the Use of Accounting Information, while the independent variables include Business Scale, Education, Business Age, and Accounting Training. The results indicate that neither business scale nor education significantly affects the use of accounting information. Conversely, business age and accounting training demonstrate a notable impact on this utilization. In summary, it is crucial for MSME stakeholders to take into account the educational qualifications of MSME owners or managers, as their educational level can influence the effective application of accounting information, which is vital for business development. Additionally, to steer MSMEs towards improved practices, it is essential for these enterprises to enhance their accounting processes through the implementation of an accounting information system. This system encompasses various elements, including decision-making and operational functions. Consequently, MSMEs that effectively leverage accounting information can promote their business growth, which ultimately benefits the government, as increased MSME revenues are linked to higher state income through tax contributions.
Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan Pada UMKM Batik Lea Collection Oktavie Fresiliasari; Fransiska Tyas Utami
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/p22z5232

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are business activities that have an important role in expanding employment opportunities and providing broad economic services for the community. However, the obstacles faced by MSMEs are the lack of ability and understanding due to low education and the assumption that the implementation of financial report recording is difficult. Therefore, this study is very interesting because it aims to test the application of SAK EMKM in the preparation of financial statements, especially regarding the application of SAK EMKM in the preparation of financial statements understood by micro, small, and medium enterprises (MSMEs). This study uses descriptive research with qualitative methods. The data collection used was interviews, observations, and documentation. Based on the findings of the research discussion, it can be concluded that Batik Lea Collection MSMEs have not implemented SAK EMKM in the preparation of their financial statements. This is mainly due to the owner's limited knowledge and understanding of accounting and financial reporting standards. Although the owners know about the existence of SAK EMKM, they lack knowledge about its implementation. Evidence from direct observation and documentation shows that Batik Lea Collection MSMEs only record cash inflows and outflows. Owners create bookkeeping reports that can only be understood by themselves  
Penerapan Aplikasi Sistem Keuangan Desa (SISKEUDES) untuk Penyusunan APB Desa di Desa Karangsono Oktavie Fresiliasari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6962

Abstract

This study aims to find out the application of the Village Financial System Application (SISKEUDES) is very important to improve the preparation of the Village APB financial statements. This implementation makes a significant contribution to the realization of transparent and accountable management of village fund allocation, resulting in good governance. The research was conducted in Karangsono Village, Mranggen District, Demak Regency. The method used is a qualitative method, especially using a case study approach with in-depth interviews and direct observation. Participants in this study were selected through purposive sampling techniques based on certain criteria, in this case the participants taken from the village apparatus were the Village Head, Head of Finance and Head of Planning. Furthermore, the conclusion of the research results shows that the readiness of the Karangsono Village Government in implementing the Siskeudes application is good. The benefits in the preparation of the Village APB through the Siskeudes application are very helpful in accelerating financial reporting. The Siskeudes application also helps in real time monitoring, automatic calculation and reporting very easily. So that with the Siskeudes application, the performance of the village apparatus is getting better and the results are very significant. It's just that from the implementation of Siskeudes, there are still obstacles from human resources that lack of training and age factors. But over time, Siskeudes operators can adjust the development of the Siskeudes application itself.
PENYUSUNAN NERACA AWAL AWAL PEMERINTAH DESA DI DESA TEGOWANU KULON KABUPATEN GROBOGAN Oktavie Fresiliasari; Suhardjo, Yohanes
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In order to prepare the initial balance sheet, the village government must attach a report on village-owned assets to the LRAPBDesa. This report of village-owned assets is similar to a balance sheet. The purpose of this PKM activity means that the Tegowanu Kulon Village Government, Tegowanu Sub-district, Grobogan Regency will prepare the Tegowanu Kulon Village Government Balance Sheet for the first time. So that the preparation of the initial balance sheet can be carried out smoothly and fulfils the provisions of the applicable laws and regulations. To determine the success of the training activities for the preparation of the initial Village Government Balance Sheet for the Tegowanu Kulon Village Government apparatus, Tegowanu Subdistrict, Grobogan Regency, an evaluation was carried out, namely using a pre-test and post-test for training participants. The training is called successful if the post test score is higher than the pre test score with a minimum score of 80. The results of the discussion in this PKM activity are the presentation of material regarding the preparation of the Initial Village Government Balance Sheet, participants are given an understanding of the village asset inventory, historical cost-based recognition method, fair value-based valuation method, form and accounts of the Village Government Balance Sheet. The presentation also explained the practice of accounting for village assets. The presentation of the material confirmed that the practice of village financial reporting applies the accrual basis. During the activity, participants followed the activity until it was completed. Participants also actively asked questions related to the material presented by the resource person.
Co-Authors Fransiska Tyas Utami Yohanes Suhardjo