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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Bisman (Bisnis dan Manajemen): The Journal of Business and Management Didaktik : Jurnal Ilmiah PGSD STKIP Subang Behavioral Accounting Journal JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Seminar Nasional Pengabdian Kepada Masyarakat Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of Training and Community Service Adpertisi Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Bata Ilyas Journal of Accounting Indo-Fintech Intellectuals: Journal of Economics and Business (JIMBE) Journal of Social Science and Business Studies Journal of Economics, Bussiness and Management Issues Mammiri: Jurnal Pengabdian Masyarakat International Journal of Education Management and Religion Journal of Economics and Management Technologies Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang Jurnal Pengabdian Inovasi Sosial Ekonomi
Zaimar, Fina Ruzika
Fakultas Ekonomi Dan Bisnis, Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pelatihan bagi UMKM dalam Mencapai Inklusi Ekonomi melalui Pembayaran Digital dan Akuntansi Terintegrasi Fina Ruzika Zaimar; Yulia Yunita Yusuf; Anisatun Humayrah Rais; Kartika Septiary Pratiwi Musa; Nur Alim Bahri
Jurnal Akademik Pengabdian Masyarakat Ichsan Sidrap Vol 2 No 2 (2025): November
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/japmis.v2i2.301

Abstract

Economic inclusion serves as a foundation for sustainable economic growth, particularly for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. However, many MSMEs continue to face limitations in banking access, financial record-keeping, and the use of digital technology. This community service program aims to enhance digital literacy, expand access to digital payments, and introduce integrated accounting systems for MSMEs. The program was carried out through training sessions, mentoring, and the direct implementation of digital payment applications and technology-based financial recording systems. The results show an improvement in MSME actors’ understanding of cashless transactions, business operational efficiency, and the quality of their accounting records. Thus, this program contributes to accelerating digital-based economic inclusion at the local level.
Literasi Keuangan Digital dan Keberlanjutan UKM: Peran Mediasi Manajemen Risiko Hasisa Haruna; Achmad Ridha; Adriansyah Adriansyah; Fina Ruzika Zaimar; Wiwin Riski Windarsari
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 4 No. 6 (2026): Mei 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v4i6.263

Abstract

Penelitian ini mengkaji pengaruh literasi keuangan digital terhadap keberlanjutan bisnis UKM dengan mempertimbangkan peran mediasi manajemen risiko. Studi ini merespons kesenjangan literatur yang masih terbatas dalam menjelaskan mekanisme bagaimana literasi keuangan digital diterjemahkan menjadi kinerja jangka panjang. Mengintegrasikan Resource-Based View dan Dynamic Capability Theory, penelitian ini menggunakan pendekatan kuantitatif dengan desain survei lintas-seksional pada UKM kuliner di Makassar. Analisis dilakukan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil menunjukkan bahwa literasi keuangan digital berpengaruh positif dan signifikan terhadap keberlanjutan bisnis. Selain itu, literasi keuangan digital secara signifikan meningkatkan kapabilitas manajemen risiko, yang juga berpengaruh positif terhadap keberlanjutan bisnis. Analisis mediasi mengonfirmasi bahwa manajemen risiko berperan sebagai mediator parsial dalam hubungan tersebut. Temuan ini menunjukkan bahwa keberlanjutan bisnis tidak hanya ditentukan oleh kepemilikan literasi keuangan digital, tetapi juga oleh kemampuan UKM dalam mengoperasionalkannya melalui praktik manajemen risiko. Studi ini memberikan kontribusi teoretis dengan menekankan pentingnya pendekatan berbasis mekanisme, serta implikasi praktis bagi pengembangan kapasitas UKM secara terintegrasi.
Evaluasi implementasi COSO Internal Control pada siklus penjualan dan penagihan UMKM Pisang Kipas Allo Saputra; Lolita Faraknimela; Putri Selvina; Nurul Fitriah Herpan; Putri Ainun Nur; Fina Ruzika Zaimar
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.558

Abstract

Internal control plays an important role in maintaining smooth sales and billing for micro, small, and medium enterprises. Weaknesses in controls can lead to uncollectible receivables, cash declines, and potential fraud. This study aims to evaluate the application of the Committee of Sponsoring Organizations of the Treadway Commission Internal Control Integrated Framework framework to the Pisang Kipas business in Makassar. The method used is qualitative with a case study design through observation and interviews, then the results are analyzed descriptively based on five internal control components. The novelty of this research lies in the application of the COSO framework to the sales and billing cycle in family-based micro-businesses. The results show that the implementation of controls is still informal and undocumented, with weaknesses in risk assessment, financial recording, and monitoring. The study recommends the implementation of simple procedures, daily cash recording, as well as further research on adaptive internal control models for micro enterprises.
Analisis Siklus Penjualan dan Penagihan: Studi Literatur pada PT Unilever Tbk tahun 2024 St. Nabila Ramadhani S; Keisya Nur Ramadhani; Rahma Fatimah Malik; M. Indra Irwan; Fina Ruzika Zaimar
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.559

Abstract

The Fast Moving Consumer Goods (FMCG) industry makes a significant contribution to supporting the national economy, with PT Unilever Indonesia Tbk being one of the companies holding a dominant position in the market. This study focuses on evaluating the effectiveness of Unilever's sales and billing cycle in 2024 using a literature review method through a Systematic Literature Review (SLR) approach. Data were collected from journals, annual reports, and other relevant scientific sources over the past ten years. The review results show a significant improvement in billing performance, reflected in an increase in receivable turnover from 9.77 times (2022) to 16.64 times (2024), as well as a decrease in days sales outstanding (DSO) from 37.37 days to 21.94 days. This improvement is linked to the strengthening of internal control systems, the implementation of digital technologies such as e-invoicing and artificial intelligence, and compliance with PSAK 71 on Expected Credit Loss (ECL). Effective accounts receivable management through balanced credit policies is crucial for maintaining cash flow, boosting profitability, and preserving the company's competitiveness in the competitive FMCG industry.
Pelatihan Digitalisasi Sistem Pengelolaan Keuangan UMKM Fina Ruzika Zaimar; Hasisa Haruna; Adriansyah; Wiwin Riski Windarsari; Achmad Ridha
Jurnal Pengabdian Inovasi Sosial Ekonomi Vol. 2 No. 03 (2025): September 2025
Publisher : Jurnal Pengabdian Inovasi Sosial Ekonomi

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

Abstract

Financial management is a fundamental aspect of the sustainability of micro, small, and medium enterprises (MSMEs) as it is directly related to their ability to make business decisions, access financing, and evaluate business performance. However, based on the 2025 survey conducted by the Financial Services Authority (OJK), only about 20% of MSMEs have adequate understanding and ability in preparing proper financial administration. This condition indicates the need for intervention through community service programs that focus on enhancing digital financial literacy and management skills. This community service was carried out through several stages, including socialization on the importance of financial recording, training in the use of the SI APIK digital accounting application, and mentoring in preparing simple financial reports. The results of the activities showed a significant improvement in participants’ understanding of the accounting cycle, the benefits of digital recording, and their technical ability to operate the application. Furthermore, most participants began to shift from manual recording to more practical and accurate digital systems. These findings emphasize that digitalization of financial management systems not only supports efficiency in transaction recording but also strengthens MSMEs’ position in obtaining formal financing access and improving business competitiveness in the era of digital transformation. Therefore, this community service plays an important role in supporting the independence and sustainability of MSMEs.
Literasi Keuangan QRIS Melalui Pembelajaran Sebaya: Netnografi Horizontal pada Komunitas Digital UMKM Fina Ruzika Zaimar; Nurafni Oktaviyah
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 5 No. 2 (2026): September
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v5i2.306

Abstract

Meskipun Quick Response Code Indonesian Standard (QRIS) telah diterapkan secara masif oleh Bank Indonesia, kedalaman adopsinya di kalangan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) masih belum merata, sementara program literasi keuangan konvensional yang bersifat top-down terbukti kurang efektif menjangkau pelaku usaha sektor informal. Penelitian ini mengkaji jalur pembentukan literasi yang masih minim diteliti, yaitu transfer pengetahuan horizontal antarsesama pelaku UMKM dalam komunitas digital WhatsApp dan Telegram, dengan menggunakan adaptasi baru dari netnografi yang disebut “netnografi horizontal”. Enam komunitas UMKM semi-publik yang distratifikasi berdasarkan sektor dan wilayah geografis diobservasi selama delapan minggu, menghasilkan korpus 2.347 utas pesan yang dianalisis melalui analisis tematik dan wacana menggunakan NVivo, dengan berlandaskan pada teori Community of Practice, teori Difusi Inovasi, dan konsep digital habitus. Penelitian ini mengidentifikasi empat arketipe pembelajaran sebaya, yaitu Troubleshooter, Validator, Translator, dan Connector, yang secara bersama-sama menopang sirkulasi pengetahuan organik serta koreksi miskonsepsi dalam komunitas tersebut. Temuan menunjukkan bahwa pengalaman sesama anggota jauh lebih sering dirujuk dibandingkan materi literasi resmi dari OJK, yang mengindikasikan bahwa pembelajaran berbasis komunitas telah berfungsi sebagai jalur literasi yang murah dan berjangkauan luas. Penelitian ini memberikan kontribusi metodologis melalui netnografi horizontal serta rekomendasi kebijakan berbasis bukti bagi OJK dan Bank Indonesia dalam memanfaatkan pembelajaran berbasis komunitas untuk mempercepat inklusi keuangan.
Co-Authors Achmad Ridha Adriansyah Adriansyah Adriansyah Adriansyah Adriansyah Adriansyah Adriansyah Adriansyah Ahmad Ahmad Ahmad Akil Ahmad Rifaldi S Allo Saputra Andi Faisal Andi Muh Syukur Hidayatullah Andi Rahmatullah Mangga Andi Rahmatullah Mangga Andi Ratu Zaqhila Anisatun Humayrah Rais Anisatun Humayrah Rais Anisatun Humayrah Rais Ardiansyah Ardiansyah Arifin, Rezky Awaliah Ramadhana Azis, Fajriani Dahlan, Lukman Darmi Patulak deswita nuraidha s Dunakhir, Samirah Farhan Dwinanda Hanisyahputra Fildzah Nur Aini R Fradionesius Kristianto harun al rasyid Hasisa Haruna Hasisa Haruna Hasman , Hasman haspina Hidayatullah, Andi Muh Syukur Hidayatullah, Andi Muh. Syukur Jilan Fadhillah Junaedi, Alifia Salzabila Kamlia, Kamlia Kartika Septiary Pratiwi Musa Keisya Nur Ramadhani Keisya Putri Salsabila Lolita Faraknimela M. Indra Irwan Mangga, Andi Rahmatullah Matakupan, Suryana Salomi Maylani Putri. B, Yuyun Melanie Tumanan Muh. Khairil Amri Muh. Nurfaiz Alfarisi Mukhammad Idrus Najwa Adilla Taira Eko Nisrina, Ulfah Laila Nur Alim Bahri Nurafni Oktaviyah Nurazizah Rahmi R Nurlina Nurlina Nurul Fitriah Herpan Putri Ainun Nur Putri Selvina Rafli, Muh. Rahma Fatimah Malik Ratuliu Riswandi, Muh. Selma Putri Safira Siti Diva Syarifah Lukman Siti Nur Reskiyawati Said St. Nabila Ramadhani S Suharti Sirajuddin Windarsari, Wiwin Riski Wiwin Riski Windasari Wiwin Riski Windasari Yulia Yunita Yusuf Yulia Yunita Yusuf Yusuf, Yulia Yunita