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All Journal Jurnal Reviu Akuntansi dan Keuangan International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Riset Akuntansi International Journal of Economics, Management and Accounting Jurnal Nusa Manajemen
Femilia Zahra
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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The Influence of Accounting Systems and Information Systems on the Village Development Index : (a Study in Villages in Central Sulawesi Province) Abdilah Rifa'i Latif; Andi Chairil Furqan; Femilia Zahra; Muhammad Din; Rasyid Muhammad Hartoyo; Stevin David
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.407

Abstract

By measuring the village development index, this study aims to determine how accounting and information systems affect village development. The village development index comprises of three measurements, specifically the social, financial  and environmental resilience index. Utilizing quantitative strategies and cross-sectional data from 1,842 towns in Central Sulawesi territory in 2021. The study's conclusions demonstrate that while the information system significantly influences village development, the accounting system has no impact on village development. These findings show that the use of information and communication innovation has an impact on village improvement. This disclosure found that cell phones have an impact on village development including social, financial and environmental and internet signals have an influence on village development including economic and social but not the environment.  
Analysis of Online Single Submission Use Acceptance in Micro, Small and Medium Enterprise : (Study on MSME in Biromaru District, Sigi Regency) Mawada Rahma Sari; Abdul Kahar; Femilia Zahra; Masruddin Masruddin
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.792

Abstract

This study aims to analyze the acceptance of the use of Online Single Submission (OSS) system technology in MSMEs in Biromaru District, Sigi Regency. Using a qualitative descriptive approach and a Technology Acceptance Model (TAM) framework, this study explores two main aspects: the perception of ease and usability of OSS systems. The data was collected through in-depth interviews with MSME actors. The results of the study show that the majority of MSME actors in Biromaru District have not used the OSS system independently due to low digital literacy, limited understanding of the OSS process, and dependence on third-party assistance. Thus, the successful implementation of the OSS system requires increased technical assistance, continuous socialization, and system improvements to be more user-friendly and adaptive to the conditions of MSME actors in the region.
THE URGENCY OF FORENSIC ACCOUNTING EXPERTISE IN EFFORTS TO PROVE FRAUD AND CORRUPTION Arthur Frengki Kaharu; Femilia Zahra; Muhammad Ikbal Abdullah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 8 (2025): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i8.793

Abstract

Efforts to eradicate corruption involve various steps including strict law enforcement, strengthening the integrity of state institutions, increasing public awareness, and improving the monitoring and transparency system. The term forensic accounting in Indonesia emerged after the success of Pricewaterhouse Coopers (PwC) in uncovering the Bank Bali case. The PwC office was able to show a complex flow of funds in the form of a diagram of light emerging from the sun (sunburst). This research is a normative research that studies the purpose of law, values ​​of justice, validity of legal rules, legal concepts, and legal norms. Forensic accounting is a very effective tool in uncovering financial fraud in public companies. Not only operating on financial data analysis, forensic accountants are also trained to understand and apply relevant legal principles. They are able to identify suspicious patterns and compile evidence that is acceptable in court. This skill becomes very important, especially when fraud involves complex schemes hidden in layers of seemingly legitimate transactions. The role of Forensic Accountants is vital in efforts to prevent and reduce corruption. The better the implementation of forensic audits, the more optimal fraud prevention can be carried out. With a proactive and solution-oriented role, forensic accountants have the potential to contribute to the prevention and reduction of corruption at various levels, from the corporate level to the national level.
PERAN TRANSFORMASI DIGITAL DALAM MENDUKUNG BISNIS UMKM MELALUI PLATFORM PEMBAYARAN QRIS MIKHA SHOP PALU Yuly Azahra; Erwinsyah; Phatra Anggana Djuri; Femilia Zahra
Jurnal Nusa Manajemen Vol. 2 No. 3 (2025): Jurnal Nusa Manajemen Volume 2 Nomor 3 November Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v2i3.185

Abstract

This study aims to examine the impact of implementing the Quick Response Code Indonesian Standard (QRIS) in supporting digital transformation among micro, small, and medium enterprises (MSMEs), with a case study at Toko Mikha Shop in Palu City. The research employed a qualitative approach through in-depth interviews, observations, and document analysis, complemented by descriptive quantitative data. The findings reveal a significant shift in transaction patterns after the adoption of QRIS, where digital payments accounted for 50% of total transactions, compared to previously 100% cash payments. Furthermore, the shop’s monthly sales turnover increased by 20%, rising from IDR 15,000,000 to IDR 18,000,000. QRIS was found to simplify payment processes, accelerate transactions, enhance operational efficiency, and support more accurate and organized financial record-keeping. Its implementation also contributed to improved customer satisfaction. However, challenges such as a 0.7% transaction administration fee, delays in fund disbursement, and unstable internet connectivity remain critical issues. This study recommends enhancing digital literacy among MSME actors, improving technological infrastructure, and providing supportive policies to optimize the sustainable use of QRIS
IMPLEMENTASI SISTEM PEMBAYARAN DIGITAL QRIS DALAM MENINGKATKAN PENJUALAN UMKN FC SARJANA Misbahul Aulia; Erwinsyah; Phatra Anggana Djuri; Femilia Zahra
Jurnal Nusa Manajemen Vol. 2 No. 3 (2025): Jurnal Nusa Manajemen Volume 2 Nomor 3 November Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v2i3.268

Abstract

This study examines the implementation of the Quick Response Code Indonesian Standard (QRIS) digital payment system in a student-run photocopy business, FC Sarjana. The research aims to analyze how the adoption of QRIS influences transaction efficiency, financial recording, and potential sales growth. A qualitative descriptive approach was employed, utilizing field observations and in-depth interviews with the owner, employees, and customers. The findings reveal that QRIS facilitates smoother transactions, particularly for students who rarely carry cash, and supports automatic financial recording. Moreover, QRIS enhances the image of the business as modern and professional. However, challenges remain in terms of customer trust in digital proof of payment and dependence on internet connectivity. This study contributes theoretically by expanding the discussion on financial technology adoption in micro-service sectors and offers practical recommendations for micro, small, and medium enterprises (MSMEs) in leveraging QRIS to strengthen their competitiveness.
PERAN DIGITALISASI PEMASARAN DALAM MENDORONG PERTUMBUHAN PENJUALAN : STUDI KASUS TOKO ROSE COLLECTION PALU Selfina Lahabu; Erwinsyah; Phatra Anggana Djuri; Femilia Zahra
Jurnal Nusa Manajemen Vol. 2 No. 3 (2025): Jurnal Nusa Manajemen Volume 2 Nomor 3 November Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v2i3.321

Abstract

This study aims to examine how digital marketing through social media is utilized to increase sales and customer loyalty at Rose Collection Palu, a local fashion SME. The research uses a descriptive qualitative method with data collected through in-depth interviews, observation, and documentation. The findings show that TikTok, Instagram, and Facebook are actively used as the main platforms for promotion, communication, and customer engagement. Visual content strategies that align with current trends are proven to boost audience interaction and build brand image. Digitalization significantly contributes to sales growth, with online sales accounting for 60% and a notable increase in new customers. However, challenges such as algorithm fluctuations and limited content production tools remain. This study contributes as a reference for SMEs to develop adaptive digital strategies and provides input for policymakers in supporting digital transformation among micro-businesses.
PERAN BISNIS DIGITAL DALAM MENINGKATKAN PENJUALAN DAN KEPUASAN PELANGGAN PADA DIMSUM NYAMEE.ID PALU Dian Safita; Erwinsyah; Phatra Anggana Djuri; Femilia Zahra
Jurnal Nusa Manajemen Vol. 2 No. 3 (2025): Jurnal Nusa Manajemen Volume 2 Nomor 3 November Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v2i3.322

Abstract

Digital transformation through social media has become a strategic tool for micro, small, and medium enterprises (MSMEs) to enhance their adaptability in the era of technology. This study examines the implementation of digital business systems by Dimsum Nyamee.id Palu through WhatsApp, Instagram, and TikTok, focusing on increasing sales and customer satisfaction. The research employs a descriptive qualitative approach with data collection methods including in-depth interviews, observations, and documentation. The findings reveal that the daily pre-order system integrated with social media simplifies the ordering process, improves production efficiency, and strengthens communication with customers. Digital marketing strategies that rely on informative and interactive content have proven effective in expanding market reach and enhancing customer loyalty. Customers expressed satisfaction with service quality, ordering convenience, and the responsiveness of the admin. This study demonstrates that simple yet well-directed digitalization can significantly improve the operational performance and services of MSMEs. The findings also hold important implications as evidence that social media can serve as a strategic tool in supporting the development of MSMEs. Moreover, the results can serve as a reference for business practitioners and policymakers in formulating relevant and sustainable digital transformation strategies.
PENGGUNAAN SISTEM APLIKASI KASIR TERHADAP AKURASI LAPORAN KEUANGAN UMKM MUSLIMAHSHOP miswati; Femilia Zahra; Erwinsyah; Phatra Anggana Djuri
Jurnal Nusa Manajemen Vol. 2 No. 3 (2025): Jurnal Nusa Manajemen Volume 2 Nomor 3 November Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v2i3.323

Abstract

This study examines the use of cashier applications on the accuracy of financial reports in MSMEs, with a focus on Muslimahshop, a women's fashion store in Palu City. The background of this study is related to the continued use of manual recording by most MSMEs, which is prone to errors, data loss, and reporting delays. This study aims to evaluate the effectiveness of the iPOS 15 cashier application in improving accuracy and reducing recording errors. The method used is descriptive qualitative through interviews, observation, and documentation. The results show that the use of cashier applications has a positive impact on improving recording efficiency, data accuracy, and speed in preparing financial reports. This study proves that cashier applications play a strategic role in supporting the digitalization of MSME finances and increasing the transparency and quality of financial information.
Public Value Creation through Mandatory Accounting Information System Success in the Public Sector: Evidence from Users of SAKTI, an Indonesian Government Finansial Application Rizki Amalia; Ridwan; Fikry Karim; Femilia Zahra
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.43810

Abstract

Purpose: This study examines how Accounting Information System (AIS) adoption and user satisfaction contribute to public value creation in the implementation of Indonesia’s Institutional Financial Application System (SAKTI), addressing the limited empirical understanding of value creation mechanisms in mandatory government information systems. Method/Approach: This research applies a quantitative design based on survey data from 99 active SAKTI users across provincial and district offices of the Ministry of Religious Affairs in Central Sulawesi. Structural equation modeling was employed to analyze the relationships among variables. Findings: The results show that system quality significantly drives AIS adoption, while information quality and organizational IS service quality primarily influence user satisfaction. Critically, AIS adoption has a significant positive effect on public value, whereas user satisfaction does not. This indicates that, in mandatory public sector systems, public value is institutionalized through consistent and integrated system adoption rather than through individual affective evaluations. Practical Implications: The practical implications of this research suggest that SAKTI needs to be managed and evaluated as an institutional mechanism for public value creation, not as a user-oriented information system. Therefore, policies within DJPb and the Ministry of Finance should prioritize system reliability, mandatory adoption, and process integration as key levers to strengthen fiscal accountability, transparency, and legitimacy of state financial management to create sustainable public value. Originality/Value: This research extends DeLone and McLean's Information Systems Success Model through the integration of Public Value Theory by asserting that system adoption is the main path of public value creation in the mandatory government financial system.
Trend Topics in Local Government Financial Reporting in Emerging Digital Technology: A Bibliometric Analysis Revina Aulia; Muhammad Din; Femilia Zahra; Masruddin Masruddin
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4116

Abstract

The purpose of this article is to identify and discuss the dynamics and trends in the literature on financial reporting in local government and in the era of digital development by conducting descriptive analysis. The analysis network encompasses conceptual, intellectual, and social structures that impact the development of future research agendas. The study utilised bibliometric analysis using the Biblioshiny tool from RStudio. We analysed 566 documents from the Scopus database covering the period from 1970 to 2025. The findings of this study emphasise that the use of technologies such as blockchain, artificial intelligence, big data analytics, and IoT as tools to address and control environmental issues assists with internal control processes in local government and community-government relations by contributing to community participation in local government decision-making. Finally, it assists with administrative processes within organisations. This study suggests that organisations must adopt technological developments such as blockchain, artificial intelligence, big data analytics, and IoT. The competencies of civil service accountants must be dynamic and adaptive to keep pace with changing times and environmental uncertainty. Ultimately, university curricula should be updated to reflect the current use of technology. This study contributes to the literature on local government financial reporting in the era of digital development by providing a global overview of the impact of technological developments, skills, and the accounting profession, thereby identifying gaps that will influence future research agendas.
Co-Authors Abdilah Rifa'i Latif Abdul Kahar Andi Chairil Furqan Andi Negarawan Kamanre Islami Akrab Arthur Frengki Kaharu Dian Safita Erwinsyah Fikry Karim Masruddin Masruddin Mawada Rahma Sari Misbahul Aulia Miswati Muhammad Din Muhammad Ikbal Abdullah Phatra Anggana Djuri Rasyid Muhammad Hartoyo Revina Aulia Ridwan Rizki Amalia Selfina Lahabu Stevin David Yuly Azahra