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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) 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.
The Influence of Corruption Control, Financial Reporting Quality, and Local Own-Source Revenue on Achieving SDG 1 Firdiansyah, Mimin Alga; Andi Chairil Furqan; Femilia Zahra; Muhammad Ikbal Abdullah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2800

Abstract

Access to basic sanitation services represents a critical component in the achievement of the Sustainable Development Goals (SDGs), particularly Target 1.4.1, which emphasizes the necessity of providing essential services to all segments of the population without discrimination. Although national statistics indicate a gradual improvement in access, significant disparities persist at the subnational level, highlighting challenges in local fiscal governance. This study aims to analyze the simultaneous influence of Corruption Control (CC, measured using the Corruption Control Effectiveness Index (CCEI), Financial Report Quality (QFR, measured through audit opinions), and Local Own-Source Revenue (LOSR) on access to basic sanitation services. Employing a quantitative approach through a multiple linear regression model, this research utilizes panel data from 495 local governments across Indonesia over the period 2021–2022. The empirical results reveal that all three independent variables CC, QFR, and (LOSR) exert a positive and statistically significant effect on the expansion of sanitation service coverage. These findings underscore the relevance of the good governance framework in the context of public financial management at the local level. The study concludes that strengthening fiscal integrity, enhancing financial transparency, and promoting fiscal autonomy are key strategies to accelerate equitable and sustainable access to sanitation services. Furthermore, the results suggest that improvements in local institutional quality and capacity can play a vital role in advancing inclusive development. Future research is recommended to incorporate additional indicators under SDG Target 1.4.1, such as access to safe drinking water, adequate housing, and productive assets, to generate a more comprehensive understanding of local development dynamics.
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.
Co-Authors Abdilah Rifa'i Latif Abdul Kahar Andi Chairil Furqan Arthur Frengki Kaharu Dian Safita Erwinsyah Firdiansyah, Mimin Alga Masruddin Masruddin Mawada Rahma Sari Misbahul Aulia Miswati Muhammad Din Muhammad Ikbal Abdullah Phatra Anggana Djuri Rasyid Muhammad Hartoyo Selfina Lahabu Stevin David Yuly Azahra