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All Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Nusantara Community Empowerment Review MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Zulfaa Gunawan
Universitas Nahdlatul Ulama Sidoarjo
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Menilai Efisiensi Operasional Perusahaan melalui Net Profit Margin dalam Tinjauan Kritis Berbasis Literatur Riska Ainur Rosyida; Zulfaa Gunawan; Zahra Gunawan; Cynthia Eka Violita
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i1.1775

Abstract

Net Profit Margin (NPM) is a profitability ratio that is widely used to assess a company's operational efficiency because it reflects the company's ability to control costs and convert sales into net profit. This study uses a qualitative descriptive literature review method by synthesizing national and international scientific articles that discuss NPM, profitability ratios, and company operational efficiency. The results of the study show that NPM is consistently used as the main indicator in assessing operational efficiency, but high sales are not always followed by an increase in NPM. In addition, repeated fluctuations in NPM indicate instability in operational efficiency even though the company is profitable. The novelty of this study lies in the identification of a conceptual pattern that positions NPM not only as a measure of static profitability, but also as a diagnostic tool for assessing the sustainability of a company's operational efficiency in the medium and long term. These findings contribute academically by enriching the understanding of the strategic role of NPM in evaluating a company's operational and financial performance.
ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PENJUALAN DALAM PENGENDALIAN INTERNAL PADA TOKO LUWES FASHION BLITAR Zulfaa Gunawan; Dian Fahriani; Kafidin Muzakki; Erlyna Tri Rohmiatun
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

The objective of this study is to measure the effectiveness of implementing a cash register-based Point of Sale (POS) Accounting Information System on the execution of internal control at Luwes Fashion Store Blitar. This study employs a qualitative descriptive approach, with informants consisting of the owner and employees directly involved in sales activities and inventory management. Data were collected through observation, interviews, and documentation methods to obtain data which were then analyzed using the Miles and Huberman model and evaluated based on the five components of COSO internal control. The results indicate that the use of the Point of Sale cash register system helps accelerate transaction processes, improves recording accuracy, and provides sales information that is more accessible and usable. Based on the effectiveness measurement using the Dean J. Champion method, internal control scored 65%, placing it in the "moderately effective" category. However, the system's effectiveness is not yet optimal due to concurrent duties (lack of segregation of duties), the absence of written SOPs and organizational structures, and inventory oversight that has not been fully implemented. The results of this study show that the implementation of AIS in retail MSMEs is determined not only by technology but also by the quality of internal control mechanisms supporting business operations. Keywords: Accounting Information System, Internal Control, COSO
Pembuatan Nomor Induk Berusaha melalui Legalisasi Usaha Sebagai Upaya Upgrading UMKM Desa Zulfaa Gunawan; Ahmad Musonnifin Aziz; Kharisma Ellisya Putri; Alfia Nikmah Safira; Ahmad Bakhrul Ulum; Alief Noor Rochman; Huriyah Oktavia; M. Rafly Alfandi; Rezza Fahlevi Ramadhan
Nusantara Community Empowerment Review Vol. 4 No. 1 (2026): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/e95z7y35

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk mendorong pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) agar naik kelas melalui legalisasi usaha. Permasalahan utama yang dihadapi UMKM desa adalah keterbatasan dalam pengurusan Nomor Induk Berusaha (NIB) karena minimnya pemahaman dan keterampilan dalam menggunakan sistem Online Single Submission (OSS). Kegiatan dilaksanakan dengan pendekatan partisipatif-edukatif melalui seminar, tutorial praktik pendaftaran NIB, serta pendampingan langsung kepada pelaku usaha. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan warga, terbukti dengan terbitnya NIB bagi UMKM setempat serta meningkatnya kesadaran akan pentingnya legalitas usaha. Pendampingan juga diperkuat dengan pemanfaatan grup WhatsApp sebagai sarana komunikasi berkelanjutan. Dengan demikian, program ini berhasil memberikan output nyata berupa legalitas usaha yang sah sekaligus menjadi fondasi bagi penguatan daya saing UMKM desa. This community service activity aims to encourage Micro, Small, and Medium Enterprises (MSMEs) to upgrade through business legalization. The main problem faced by village MSMEs is the limitation in processing Business Identification Numbers (NIB) due to a lack of understanding and skills in using the Online Single Submission (OSS) system. The activity was implemented using a participatory-educational approach through seminars, practical tutorials on NIB registration, and direct mentoring for business actors. The results of the activity showed an increase in community understanding and skills, as evidenced by the issuance of NIBs for local MSMEs and increased awareness of the importance of business legality. The mentoring was also strengthened using WhatsApp groups as a means of ongoing communication. Thus, this program successfully delivered tangible output in the form of legal business registration while also serving as a foundation for strengthening the competitiveness of village MSMEs.
Co-Authors Ahmad Bakhrul Ulum Alfia Nikmah Safira Alief Noor Rochman Aziz, Ahmad Musonnifin Cynthia Eka Violita Dian Fahriani Erlyna Tri Rohmiatun huriyah oktavia Kafidin Muzakki Kharisma Ellisya Putri M. Rafly Alfandi Rezza Fahlevi Ramadhan Riska Ainur Rosyida Zahra Gunawan