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All Journal YUME : Journal of Management Journal of Information System, Applied, Management, Accounting and Research Jurnal Ilmu Komputer dan Bisnis JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Ilmiah Mahasiswa (JIMAWA)
Suantha, Kasan K.
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences

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PENGARUH DAN MANFAAT ALOKASI DANA DESA TERHADAP KESEJAHTERAAN MASYARAKAT DI DESA NARAWITA Nuri, Pitri Wulan; Suantha, Kasan K.
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.7304

Abstract

This study is based on the condition of Narawita Village, which has received a significant Village Fund Allocation over the past five years. However, the community's welfare has yet to reach the expected level. Theoretically, Village Fund Allocation should positively correlate with community welfare. Therefore, this study aims to analyze the effect of Village Fund Allocation on community welfare in Narawita Village, Cicalengka District, Bandung Regency. The research uses a quantitative method with time-series data, incorporating both secondary and primary data through documentation, surveys, interviews, and observations. Data analysis is conducted with simple linear regression using SPSS version 22. The results indicate that the Village Fund Allocation significantly affects community welfare, as evidenced by a t-test value of 13.656, supporting the hypothesis of a positive relationship between the two variables. Keywords: Accounting, Village Fund, Welfare, Community
PENGARUH SISTEM INFORMASI AKUNTANSI PRODUKSI TERHADAP AKTIVITAS PRODUKSI PADA PT. HILON Oktapiandi, Deni; Suantha, Kasan K.
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1811

Abstract

This study aims to analyze the impact of the production accounting information system on production activities at PT. Hilon. The production accounting information system plays a significant role in improving the efficiency and effectiveness of manufacturing operations by providing accurate information regarding production costs, inventory control, and workforce and machinery optimization. The research method used is a quantitative approach with a survey method, where data was collected through questionnaires distributed to accounting managers and production-related employees. Data analysis was carried out using validity tests, reliability tests, and Pearson Product Moment correlation analysis. The results indicate that the production accounting information system has a significant relationship with various aspects of production activities, including product design, production planning and control, production operations, and cost accounting. The correlations found range from moderate to strong, indicating that the optimal implementation of the production accounting information system can enhance production process efficiency. Therefore, PT. Hilon is advised to continuously develop its production accounting information system to improve its competitiveness in the manufacturing industry.
Analisis Penerapan Akuntansi Pada Usaha Micro Kecil dan Menengah (UMKM) Widanengsih, Ade; Suantha, Kasan K.
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3938

Abstract

The word Manirancan shop shows that it has not used recording according to accounting standards, it is still simple and not structured so that the information obtained is less accurate. The purpose of this study was to determine how accounting is applied to the Kedai kata manirancan, the obstacles faced by the Kedai kata manirancan and the owner's understanding of financial accounting records. The method used in this study used a qualitative method with observation, interviews, documentation and triangulation. The results of this study indicate that the Kedai kata Manirancan Financial Report Recording System is still based on cash in and out, does not record finances according to accounting standards. The conclusion of the study shows that the Kedai kata manirancan is still simple and does not fully refer to the SAK EMKM financial accounting standards.
Pengaruh Alokasi Dana Desa Terhadap Pemberdayaan dan Peningkatan Kesejahteraan Masyarakat di Desa Padamulya Husaeni, Rubi Mutiara All; Suantha, Kasan K.
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3945

Abstract

This study focuses on the impact of village fund allocation on the empowerment and improvement of community welfare in Padamulya Village. The research problem raised is how the allocation of village funds affects these two aspects. The methodology used is a quantitative approach with simple linear regression analysis, where data was collected through questionnaires distributed to 100 respondents who are village residents. The results of the study indicate that the allocation of village funds has a positive and significant impact on community empowerment, with a regression coefficient of 1.148 and a significance level of 0.000. Additionally, the allocation of village funds also contributes to the improvement of community welfare, with a regression coefficient of 0.638 and a significance level of 0.000. The conclusion of this study emphasizes that effective management of village funds can enhance community participation and their overall quality of life. Therefore, strategic steps are needed to ensure transparency and accountability in the use of village funds so that the benefits can be optimally felt by the community.
Analisis Penerapan Akuntansi Pada Usaha Micro Kecil dan Menengah (UMKM) Widanengsih, Ade; Suantha, Kasan K.
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3938

Abstract

The word Manirancan shop shows that it has not used recording according to accounting standards, it is still simple and not structured so that the information obtained is less accurate. The purpose of this study was to determine how accounting is applied to the Kedai kata manirancan, the obstacles faced by the Kedai kata manirancan and the owner's understanding of financial accounting records. The method used in this study used a qualitative method with observation, interviews, documentation and triangulation. The results of this study indicate that the Kedai kata Manirancan Financial Report Recording System is still based on cash in and out, does not record finances according to accounting standards. The conclusion of the study shows that the Kedai kata manirancan is still simple and does not fully refer to the SAK EMKM financial accounting standards.
Pengaruh Alokasi Dana Desa Terhadap Pemberdayaan dan Peningkatan Kesejahteraan Masyarakat di Desa Padamulya Husaeni, Rubi Mutiara All; Suantha, Kasan K.
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3945

Abstract

This study focuses on the impact of village fund allocation on the empowerment and improvement of community welfare in Padamulya Village. The research problem raised is how the allocation of village funds affects these two aspects. The methodology used is a quantitative approach with simple linear regression analysis, where data was collected through questionnaires distributed to 100 respondents who are village residents. The results of the study indicate that the allocation of village funds has a positive and significant impact on community empowerment, with a regression coefficient of 1.148 and a significance level of 0.000. Additionally, the allocation of village funds also contributes to the improvement of community welfare, with a regression coefficient of 0.638 and a significance level of 0.000. The conclusion of this study emphasizes that effective management of village funds can enhance community participation and their overall quality of life. Therefore, strategic steps are needed to ensure transparency and accountability in the use of village funds so that the benefits can be optimally felt by the community.
Pengaruh Gaya Hidup dan Literasi Keuangan Terhadap Pengelolaan Keuangan Pada Karyawan PT Bank BTPN Syariah TKB di Purwakarta Nugroho, Aldi; Suantha, Kasan K.
Jurnal Ilmu Komputer dan Bisnis Vol. 16 No. 2 (2025): Vol. 16 No. 2 November (2025)
Publisher : STMIK Dharmapala Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47927/jikb.v16i2.1048

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh gaya hidup dan literasi keuangan terhadap pengelolaan keuangan karyawan PT Bank BTPN Syariah Tbk di Purwakarta. Metode dalam penelitian ini yaitu metode kuantitatif. Populasi penelitian ini karyawan PT Bank BTPN Syariah Tbk di Purwakarta. Dengan teknik nonprobability sampling dengan teknik purposive sampling dengan alat bantu slovin diperoleh 31 sampel. Teknik pengujian hipotesis dengan menggunakan regresi berganda, uji-t, dan uji F. Berdasarkan hasil analisis yang dilakukan diperoleh hasil uji-t menunjukan bahwa gaya hidup dan literasi keuangan berpengaruh terhadap pengelolaan keuangan karyawan PT Bank BTPN Syariah Tbk di Purwakarta. Hasil uji F menunjukan bahwa gaya hidup dan literasi keuangan berpengaruh secara stimulan terhadap pengelolaan keuangan karyawan PT Bank BTPN Syariah Tbk di Purwakarta.
Pengaruh FoMO (Fear of Missing Out) dan Gaya Hedonisme Terhadap Pengelolaan Keuangan Pada Mahasiswa Manajemen Digitech University Angkatan 2024 Suherman, Mutiara Salsa Laila; Suantha, Kasan K.
Jurnal Ilmu Komputer dan Bisnis Vol. 16 No. 2 (2025): Vol. 16 No. 2 November (2025)
Publisher : STMIK Dharmapala Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47927/jikb.v16i2.1054

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh FoMO (Fear of Missing Out) dan Gaya Hedonisme Terhadap Pengelolaan Keuangan Pada Mahasiswa Manajemen Digitech University Angkatan 2024. Mahasiswa cenderung terpengaruh oleh tren di media sosial yang mendorong perilaku konsumtif, seperti menghadiri acara hiburan atau membeli barang mahal. Pendekatan kuantitatif digunakan dengan melibatkan 37 partisipan, data dikumpulkan melalui Google Formulir FoMO (Fear of Missing Out) dan Gaya Hedonisme memiliki pengaruh signifikan terhadap lebih cermat, menyusun anggaran, menabung, dan meningkatkan literasi keuangannya.
Analisis Pengelolaan Keuangan Dana Desa Dalam Meningkatkan Pembangunan Sumber Daya dan Kesejahteraan Masyarakat Desa Pasirpogor Fauziah, Sifa; Suantha, Kasan K.
YUME : Journal of Management Vol 8, No 1 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i1.8542

Abstract

Pengalokasian dana desa sangat penting untuk kemajuan desa dalam menjalankan program kesejahteraan masyarakat. Pemerintah desa lebih memahami kebutuhan masyarakat dibandingkan pemerintah kabupaten yang menangani masalah yang lebih luas. Namun besarnya alokasi dana desa sering memicu faktor ketidakpercayaan masyarakat desa pasirpogor kabupaten bandung barat. Penelitian ini berusaha memberikan kontribusi mengenai isu-isu dikalangan masyarakat dan Mengukur sejauh mana pencapaian target keuangan telah direalisasikan dalam meningkatkan pembangunan sumber daya desa. Penelitian ini menggunakan metode kualitatif untuk menilai bagaimana Dana Desa dikelola dalam setiap tahap, mulai dari perencanaan hingga pertanggungjawaban.Penelitian ini membuktikan bahwa pengelolaan keuangan dana desa di Desa Pasirpogor berdampak positif pada pengembangan sumber daya manusia dan kesejahteraan masyarakat. Proses perencanaan yang demokratis, partisipatif, dan terstruktur memastikan pengelolaan dana desa memperhatikan kebutuhan dan harapan masyarakat serta mengikuti prosedur yang ada. Transparansi, akuntabilitas, dan efisiensi ditingkatkan melalui sistem informasi dan keterlibatan masyarakat. Mekanisme pertanggungjawaban, verifikasi, dan transparansi informasi yang efektif menjamin pengelolaan dana desa yang akuntabel dan responsif.Kata Kunci: Pengelolaan Keuangan, Sumber Daya, Alokasi Dana Desa
Penyusunan Laporan Keuangan Berbasis SAK EMKM pada Kedai Pondok Nyempod di Ibun Erika, Erika; Suantha, Kasan K.
Jurnal Ilmiah Mahasiswa (JIMAWA) Vol. 5 No. 1 (2025): Jurnal Ilmiah Mahasiswa (JIMAWA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jmw.v5i1.48804

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada Kedai Pondok Nyempod di Ibun serta mengidentifikasi kendala-kendala yang dihadapi dalam implementasinya. Penelitian menggunakan metode kualitatif dengan pendekatan deskriptif, di mana pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa praktik pencatatan keuangan pada Kedai Pondok Nyempod masih sangat sederhana dan belum sepenuhnya menerapkan SAK EMKM. Pencatatan hanya dilakukan untuk transaksi kas masuk dan keluar tanpa pengelompokan berdasarkan akun-akun akuntansi yang sesuai standar. Kendala utama dalam penerapan SAK EMKM meliputi keterbatasan pengetahuan akuntansi, kurangnya pemahaman terhadap manfaat laporan keuangan, tidak adanya sistem pencatatan yang terstruktur, serta keterbatasan waktu dan sumber daya. Analisis laporan keuangan menunjukkan bahwa Kedai Pondok Nyempod memiliki kondisi keuangan yang cukup baik dengan laba bersih yang signifikan dan struktur modal yang kuat. Penelitian ini merekomendasikan pentingnya peningkatan pengetahuan akuntansi, pengembangan sistem pencatatan yang terstruktur, serta penyusunan laporan keuangan secara rutin sesuai dengan SAK EMKM untuk mendukung pengambilan keputusan dan pengembangan usaha yang berkelanjutan.
Co-Authors Erika Erika Husaeni, Rubi Mutiara All Nugroho, Aldi Nuri, Pitri Wulan Oktapiandi, Deni Ruhiyat, Amalia Nur Assyifa Sifa Fauziah, Sifa Suherman, Mutiara Salsa Laila Widanengsih, Ade