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Menghadapi Tantangan Digital: Respon Akuntansi Manajemen Terhadap Disruptive Technology Yudhistira, Prillinaya; Setyo Wibowo, Nugroho; Wijaya, Dwi Indriani Fidiastutik; Resya, Fachmi; Andriyanto, Dicky; Yuniar, Eka
Jurnal Ilmiah Inovasi Vol 24 No 3 (2024): Desember
Publisher : Politeknik Negeri Jember

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Abstract

Disruptive technology refers to digitization that offers a variety of new software and programs for Management accounting practices that are useful for assisting reporting, planning, controlling, and decision-making processes. Digital forms of disruptive technology include Big data, Cloud computing, Blockchain, and Artificial Intelligence (AI). All of which lead to automation, visibility and analysis in utilizing structured and unstructured data to support the company's decision-making process. The adoption of digital technologies in Management accounting in fact provides new benefits and challenges simultaneously. This study focuses on how Management accounting responds to disruptive technology and how the impact of disruptive technology on Management accounting practices. This study concludes that the existence of technology and rapid business development has led to the transformation of management accountants in the form of a significant shift in how management accountant view themselves (identity) and their roles in the organization.
Analisis Kualitas Sistem Informasi Akademik Berbasis Website di Universitas Bahauddin Mudhary Madura dengan Pendekatan PIECES Framework: Analysis of the Quality of Website-Based Academic Information Systems at Bahauddin Mudhary Madura University Using the PIECES Framework Approach Vindarosita, Babylina; Setyo Wibowo, Nugroho; Setiawan, Akas Bagus; Yuniar, Eka; Yudhistira, Prillinaya; Resya , Fachmi
Jurnal Ilmiah Inovasi Vol 25 No 1 (2025): April
Publisher : Politeknik Negeri Jember

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Abstract

Penelitian ini bertujuan untuk menganalisis kualitas Sistem Informasi Akademik (SIAKAD) Universitas Bahauddin Mudhary Madura berdasarkan persepsi kepuasan pengguna (mahasiswa) menggunakan metode PIECES framework. Metode PIECES framework digunakan untuk mengevaluasi enam aspek kualitas sistem informasi, yaitu Performance, Information and Data, Economics, Control and Security, Efficiency, dan Service. Pengumpulan data dilakukan melalui kuesioner yang disebarkan kepada mahasiswa pengguna SIAKAD. Hasil penelitian diharapkan dapat memberikan gambaran yang komprehensif mengenai kualitas SIAKAD saat ini, mengidentifikasi area-area yang memerlukan perbaikan, serta memberikan rekomendasi yang konstruktif untuk pengembangan SIAKAD di masa depan sehingga dapat meningkatkan kepuasan mahasiswa sebagai pengguna. Penelitian ini diharapkan dapat memberikan kontribusi bagi Universitas Bahauddin Mudhary Madura dalam meningkatkan kualitas layanan akademik berbasis teknologi informasi.
Penerapan Digital Marketing Pada UMKM Batik Tegal Ampel Kabupaten Bondowoso Untuk Meningkatkan Daya Saing dan Akses Pasar Setyo Wibowo, Nugroho; Dewangga, Vigo; Rizky, Dian; Oktaviani, Siska Aprilia; Yudhistira, Prillinaya; Wijaya, Dwi Indriani Fidiastutik
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 10 No 2 (2025): Agustus
Publisher : Politeknik Negeri Jember

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Abstract

Penerapan Digital Marketing Bagi Pengrajin UMKM Batik Tegal Ampel Bondowoso merupakan upaya untuk meningkatkan daya saing dan akses pasar melalui strategi pemasaran berbasis digital.  UMKM Batik Tegal Ampel merupakan salah satu UMKM di Kabupaten Bondowoso yang memiliki peran penting dalam ikut serta meningkatkan pertumbuhan ekonomi dan pengembangan usaha daerah. Kegiatan pengabdian ini bertujuan untuk memberikan solusi bagi pelaku UMKM Batik Tegal Ampel dalam memanfaatkan platform digital seperti media sosial, online marketplace, dan profil perusahaan untuk memperluas jangkauan konsumen. Metode yang digunakan melibatkan survei awal untuk mengidentifikasi tantangan pemasaran, pelatihan penggunaan media sosial, serta pendampingan dalam pembuatan konten digital dan katalog produk. Hasil menunjukkan bahwa digital marketing tidak hanya memudahkan konsumen dalam berbelanja secara fleksibel, tetapi juga meningkatkan penjualan dan kesadaran merek batik lokal. Selain itu, pemanfaatan alat bantu produksi berbasis kreativitas, seperti canting dari bahan daur ulang, turut mendukung efisiensi proses bisnis. Kegiatan ini membuktikan bahwa integrasi teknologi digital mampu mengatasi keterbatasan aksesibilitas fisik dan memperkuat posisi UMKM Batik Tegal Ampel di pasar modern.
EXPLORING THE HARMONIZATION OF RPJMDES AND APBDES: A STUDY ROWOTAMTU VILLAGE CASE Aprelita, Reny; Paramitha , Diana; Reyvalda , Noradina; Khodijah, Aza Citra; Syakirin, Robbihyina; Ishaq, Indra Maulana; Yudhistira, Prillinaya; Ardhiarisca, Oryza
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1616

Abstract

Harmonization between the Village Medium-Term Development Plan (RPJMDes) and the Village Revenue and Expenditure Budget (APBDes) is crucial for effective, transparent, and sustainable village development. However, in various villages across Indonesia, including Rowotamtu Village, Rambipuji Distrik, challenges remain in maintaining alignment between medium-term planning and annual budgeting. This study aims to analyze the extent to which the Village Budget (APBDes) allocation aligns with the development priorities outlined in the RPJMDes and identify factors that hinder and support this alignment. This study employed a qualitative descriptive method, conducted through interviews with the Finance and Planning Heads, and analyzed the RPJMDes and APBDes documents. The results indicate that most priority programs are included in the APBDes, but budget revisions occur frequently annually due to regulatory changes, changes in funding levels, urgent needs, and limited village human resources. This mismatch leads to program delays, reduced activities, and decreased public trust, particularly in social programs such as the Direct Cash Assistance (BLT). The study concluded that strengthening the capacity of village officials, continuous coordination between government institutions, and optimizing the use of the village financial system are important strategies to improve the alignment between the RPJMDes and the APBDes in a sustainable manner. Keywords: RPJMDes; APBDes; Planning-Budgeting Harmonization; Village Government; Stewardship; Rowotamtu Village.
Website Development as an Institutional Innovation for Implementing Village Product Bank and Green Accounting Integration Model Oktaviani, Siska Aprilia; Pinandita, Candra Pramula; Yudhistira, Prillinaya; WIjaya, Dwi Indriani Fidiastutik; Nugraheni, Ponti Primastuti Aulia; Fitrianto, Dwi Wahid; Yulianto, Alfin Dwi; Anwar, Imam Saiful
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7766

Abstract

The integration of village product banks with green accounting provides institutional innovation to address the economic empowerment of MSMEs and environmental sustainability in rural communities. However, its implementation requires practical and easily accessible media to facilitate product marketing, management, and stakeholder transparency. This study aims to develop a website-based platform as a digital infrastructure to implement the integrated model of village product banks and green accounting. This study uses a research and development (R&D) approach, including needs analysis, concept design, and website development through collaboration with third parties. The novelty of the study lies in the combination of institutional innovation with digital transformation, enabling the operationalization of green accounting indicators in a web-based environment to support the marketing of village MSME products. The urgency of the research is supported by the increasing need for digital platforms to support the marketing of local products and sustainable development practices in rural areas. The resulting platform is a website www.bankprodukkarangpring.com as a means of marketing MSME products in Karangpring village with green accounting integration to increase transparency, environmental accountability, and the competitiveness of local products.
Eksplorasi Implementasi Good Governance dalam Perencanaan Pembangunan Desa di Desa Patemon Kecamatan Pakusari Kabupaten Jember Hanip, Muhammad; Kristianto, Adil; Khoirurizka, Meynisa Aulia; Nanda, Destha Bunga; Kusumaningrum, Adelia; Yudhistira, Prillinaya; Ardhiarisca, Oryza
Studi Administrasi Publik dan ilmu Komunikasi Vol. 2 No. 4 (2025): November : Studi Administrasi Publik dan ilmu Komunikasi
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/studi.v2i4.756

Abstract

Good governance is the key to successful village development in achieving community welfare. This study examines the implementation of good governance principles in development planning of Patemon Village, Pakusari District, Jember Regency, focusing on accountability, transparency, and community participation. Using a descriptive qualitative approach, this study collected data through in-depth interviews with the Village Secretary and active community members. Data analysis employed Miles and Huberman technique. The results reveal that Patemon Village has implemented good governance mechanisms in a structured manner, yet faces significant challenges. Accountability operates through routine reporting to the Inspectorate, but accessibility to detailed information for the community remains limited. Transparency is manifested through village deliberations and budget banners, but the information is general with limited reach. Community participation is conducted through tiered deliberations, but remains unequal with priority misalignments due to budget constraints. This study recommends developing a more accessible reporting system, optimizing information technology for transparency, strengthening inclusive participation mechanisms, enhancing village officials' capacity, and implementing impact-oriented supervision to strengthen effective and participatory village governance.