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All Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen dan Perbankan Syariah Soedirman Accounting, Auditing and Public Sector Journal
Saffela, Nurika Indah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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CLOUD COMPUTING IN BANKING SYSTEM Saffela, Nurika Indah; Miranti, Namira Putri; Shalihah, Dian Karunia
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 2 (2024): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.16754

Abstract

This article examines the cloud in the banking sector by providing significant operational efficiency, cost savings, and flexibility. Substantial synergies exist in controlling operational risks when these technologies are used together. This study uses a literature review of relevant articles from 2013 to 2024. We conclude that the cloud is appropriate because the agility and flexibility in cloud services allow banks to scale their operations quickly, adapt to market changes, and respond to customer needs more effectively. Enhanced Customer Experience by leveraging cloud technology can offer more innovative and customer-centric services, increasing customer satisfaction and loyalty. Overall, the results show that the cloud is a transformative force in the banking sector, enabling institutions to navigate the complexities of a rapidly evolving financial landscape. With proper planning and a deep understanding of the risks and benefits, banks can leverage this technology to achieve their business goals.
EVALUATION OF THE IMPLEMENTATION OF THE PURWOREJO DISTRICT GOVERNMENT INTERNAL CONTROL SYSTEM (SPIP) BASED ON ISO 31000: 2018 RISK MANAGEMENT GUIDELINES Saffela, Nurika Indah; Rusmana, Oman
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 1 (2024): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.16757

Abstract

Risk management in local government is very important as an effort to maximize the achievement of organizational goals. This article aims to evaluate the implementation of the Government Internal Control System (SPIP) in Purworejo Regency based on the principles and framework of risk management ISO 31000: 2018 and the OECD Best Practice Principles for Regulatory Policy framework. The evaluation was conducted through document analysis of Purworejo's SPIP guidelines and comparators from ISO.The results of the study show that the implementation of SPIP has adopted some of the ISO 31000 principles structurally, but still faces obstacles in the aspects of integration, monitoring, and stakeholder involvement. Purworejo's SPIP shows that formal documents, such as Regent Regulations and Decree on the formation of an internal control team, are available. However, the integration has not touched all levels of the organization evenly. Recommendations for improvement include increasing the capacity of human resources, digitizing the risk information system, and establishing standardized key risk indicators.
THE INFLUENCE OF PROMOTIONAL ADVERTISING COSTS ON SALES IN FMCG COMPANIES LISTED ON THE BEI Saffela, Nurika Indah; Pangestika, Nasilem; Khairudin, Agus
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 2 (2024): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.16760

Abstract

This article examines the effect of promotional advertising costs on sales in Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange for the period 2021 to 2023. In this study using quantitative methods with sampling using secondary data on the financial statements of Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange for the period 2021 to 2023. The sampling technique was carried out using non-probability sampling with purposive sampling technique. So that the sample obtained was 18 Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange for the period 2021 to 2023 with a total observation data of 54 for 3 years of observation. The purpose of this study is to provide empirical evidence regarding the effect of promotional costs on sales. The results showed that promotional advertising costs have a positive and significant effect on sales of FMCG companies on the Indonesia Stock Exchange, with a contribution of 56.5% to the sales variable. To increase sales effectiveness, FMCG companies need to identify and manage other variables that also affect sales. Further research can be conducted to include additional variables and provide a more comprehensive picture of the factors that influence sales in the FMCG sector.
Efektivitas Pengelolaan Dana di KSPPS BMT Dana Mentari Muhammadiyah Purwokerto Saffela, Nurika Indah; Setyaningrum, Novi Tri
Jurnal Akuntansi, Manajemen dan Perbankan Syariah Vol 4 No 6 (2024): Desember 2024
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/jamasy.v4i6.8509

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas pengelolaan dana pada Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT Dana Mentari Muhammadiyah Purwokerto dengan menggunakan empat rasio keuangan utama, yaitu rasio permodalan, rasio kualitas aktiva produktif, rasio likuiditas, serta rasio kemandirian dan pertumbuhan. Data yang digunakan dalam penelitian ini bersumber dari laporan keuangan KSPPS BMT Dana Mentari Muhammadiyah Purwokerto selama periode 2019 hingga 2023. Penelitian ini menggunakan metode analisis rasio untuk menilai kinerja dan efektivitas pengelolaan dana koperasi. Hasil penelitian mengungkapkan bahwa rasio permodalan koperasi menunjukkan tingkat yang memadai, yang mencerminkan kapasitas koperasi dalam menghadapi risiko keuangan dan menjaga stabilitas operasionalnya. Rasio kualitas aktiva produktif menunjukkan bahwa sebagian besar pembiayaan yang diberikan koperasi memiliki kualitas yang baik dan mendukung kegiatan produktif anggota. Likuiditas koperasi menunjukkan kemampuan yang cukup untuk memenuhi kewajiban jangka pendek, meskipun terdapat fluktuasi yang perlu diperhatikan guna menghindari masalah likuiditas. Rasio kemandirian dan pertumbuhan menunjukkan bahwa koperasi memiliki potensi pertumbuhan yang positif, namun perlu ada peningkatan dalam pengelolaan dana dan sumber daya untuk meningkatkan tingkat kemandirian. Implikasi dari penelitian ini adalah perlunya peningkatan dalam pengelolaan dana dan penguatan struktur keuangan guna mendukung keberlanjutan dan daya saing koperasi syariah di masa mendatang. Penelitian ini memberikan wawasan yang bermanfaat bagi pengelola koperasi dalam merencanakan strategi peningkatan kinerja keuangan secara berkelanjutan.
PELATIHAN KOMPUTER AKUNTANSI DENGAN APLIKASI ACCURATE PADA PESERTA DIDIK SMK AL MU’ALLIM KESUGIHAN CILACAP Rokhayati, Hijroh; Najmuddin, Mohammad Ilham; Aristianingrum, Dwi Prisma; Saffela, Nurika Indah; Faiz Al Fatih; Zaidan, Naufal Ali
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i2.17113

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kompetensi siswa SMK Al Mu’allim Kesugihan Cilacap dalam bidang akuntansi digital melalui pelatihan penggunaan aplikasi Accurate. Pelatihan ini diselenggarakan untuk siswa kelas 12 jurusan akuntansi dengan metode ceramah, diskusi interaktif, dan praktik langsung menggunakan software Accurate. Hasil kegiatan menunjukkan bahwa sebagian besar peserta belum memiliki pemahaman mendalam mengenai penggunaan aplikasi Accurate sebelum pelatihan, namun menunjukkan antusiasme tinggi dan ketertarikan terhadap materi yang diberikan. Melalui sesi praktik dan evaluasi, pelatihan ini berhasil meningkatkan pemahaman peserta dalam mencatat dan mengelola transaksi keuangan hingga menghasilkan laporan keuangan digital. Kegiatan ini juga memperkuat kesiapan siswa dalam menghadapi tantangan dunia kerja yang menuntut penguasaan teknologi akuntansi. Pelatihan ini diharapkan menjadi langkah awal yang berkelanjutan dalam penguatan keterampilan vokasional siswa di bidang akuntansi berbasis teknologi.
Co-Authors Aristianingrum, Dwi Prisma Faiz Al Fatih Hijroh Rokhayati, Hijroh Khairudin, Agus Miranti, Namira Putri NAJMUDDIN, MOHAMMAD ILHAM Oman Rusmana Pangestika, Nasilem Setyaningrum, Novi Tri Shalihah, Dian Karunia Zaidan, Naufal Ali