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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Raflesia Akuntansi Jurnal Bhakti Karya dan Inovatif
Neng Mesa
Universitas Informatika dan Bisnis Indonesia
Humanities Economics, Econometrics & Finance Education Social Sciences

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Penerapan Ilmu Dasar Akuntansi dalam Pencatatan dan Pengelolaan Laporan Keuangan (UMKM) Putri Gantine Lestari; Neng Mesa; Maria Elfrida
Jurnal Bhakti Karya dan Inovatif Vol 5 No 1 (2025): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v5i1.879

Abstract

Pengabdian kepada Masyarakat merupakan salah satu kegiatan yang perlu dilakukan. Kegiatan Pengabdian kepada Masyarakat dilakukan oleh mahasiswa Program Studi Akuntansi, Universitas Informatika dan Bisnis Indonesia yang dilaksanakan di 2 (dua) mitra UMKM tepatnya berlokasi di Jl. Lengkong Kecil No. 28, Paledang, Kec. Lengkong, Kota Bandung, Jawa Barat, 40261, Kota Bandung dan berlokasi di Jl. Laswi No. 51, Kota Bandung. Pelaku UMKM tersebut bidang kuliner. Kegiatan Pengabdian kepada Masyarakat tersebut dilaksanakan dengan tujuan memberikan pemahaman kepada pelaku UMKM mengenai bagaimana mengelola laporan keuangan dan memberikan rekomendasi terhadap usaha yang sedang dijalankan agar dapat terus berkembang di masa yang akan datang. Metode pelaksanaan kegiatan terdiri dari 3 (tiga) tahapan. Tahapan pertama yaitu pertemuan dengan pihak Mitra (UMKM) dengan melakukan survei. Tahapan kedua yaitu tahap pengerjaan laporan keuangan UMKM secara rutin. Tahapan ketiga yaitu tahap pelaporan hasil laporan keuangan UMKM. Pelaporan tersebut dilakukan dengan melihat apakah mitra tersebut mengalami laba atau rugi. Setelah itu, memberikan rekomendasi kepada pihak UMKM terkait bagaimana cara mengelola laporan keuangan dengan menggunakan aplikasi Buku Warung dan mendaftarkan usahanya di GoFood dengan tujuan agar usaha dari mitra tersebut mendapatkan keuntungan yang lebih besar.
Financial Planning and Saving Behavior: Evidence from Accounting Respondents N.Heriyah; Neng Mesa
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of financial planning on saving behavior among accounting-background respondents within the productive age range of 25–45 years. The research method employs a quantitative approach using multiple linear regression analysis. Data were collected through questionnaires distributed to 120 respondents. Classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation, were conducted to ensure the validity of the model. The results indicate that financial planning has a significant influence on saving behavior. The t-test shows that the financial planning variable has a positive and significant effect, the F-test confirms that the regression model is feasible, and the coefficient of determination (R²) of 0.62 suggests that 62% of the variation in saving behavior can be explained by financial planning. These findings highlight the importance of financial literacy and planning in enhancing saving habits among individuals in the productive age group.
Transformasi Sistem Informasi Akuntansi Menuju Tata Kelola Digital: Analisis Bibliometrik 1967–2024 Melania Lintang Kenisah; Yenni Carolina; Anike Putri; Neng Mesa
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3732

Abstract

Accounting Information Systems (AIS) research has developed from studies emphasizing transaction processing and operational support toward broader discussions on organizational integration, digital technologies, governance, and accountability. Although previous bibliometric studies have mapped publication trends and thematic structures in AIS research, most remain descriptive and provide limited explanation of how thematic evolution reflects changes in AIS research orientation across technological eras. Therefore, this study examines the evolution of AIS research from 1967 to 2024 by identifying publication trends, dominant themes, intellectual foundations, geographical contributions, and future research opportunities. Using a bibliometric approach, data were collected from the Scopus database and analyzed through Bibliometrix/Biblioshiny, employing performance analysis, co-occurrence analysis, thematic mapping, thematic evolution, and citation analysis. The findings reveal a shift in AIS research from operational and technical concerns toward strategic and digital-oriented themes. Early studies focused on data processing and decision support systems, followed by enterprise resource planning (ERP), knowledge management, and integrated systems. Recent research increasingly emphasizes data analytics, artificial intelligence, blockchain, and digital governance. Citation analysis identified anchor articles shaping AIS intellectual development, while geographical analysis highlighted Indonesia’s growing contribution. Overall, the findings suggest that AIS literature increasingly positions AIS as a research domain associated with digital integration, analytics, governance, and organizational accountability.
Co-Authors Anike Putri Lestari, Putri Gantine Maria Elfrida Melania Lintang Kenisah N.Heriyah Yenni Carolina