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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Kreativitas Pada Pengabdian Masyarakat (Krepa) IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi
Pah, Viany Cecilia
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

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Peningkatan Literasi Keuangan Bagi UMKM Sosial Melalui Workshop Pencatatan Keuangan dan Perencanaan Anggaran Sederhana di Desa Pariti, Kabupaten Kupang Pah, Viany Cecilia; Awan Sutrisno; Maria Sisilia Lou Kelen; Wizaldy Fabiano Hilnicputro; Muhammad Kadri; Marsianus Mario Frederikus Hanmina; Katriela Mura; Antonius Leonardo Antjak
Kreativitas Pada Pengabdian Masyarakat (Krepa) Vol. 5 No. 1 (2025): Kreativitas Pada Pengabdian Masyarakat (Krepa)
Publisher : CV SWA Anugerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8765/krepa.v5i1.12338

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan para pelaku UMKM sosial melalui pelatihan dan pendampingan pencatatan keuangan serta penyusunan anggaran sederhana. Kegiatan dilaksanakan pada komunitas UMKM di Desa Pariti, Kabupaten Kupang, dengan metode pendekatan partisipatif dan praktik langsung. Hasil dari kegiatan ini menunjukkan adanya peningkatan pemahaman peserta terhadap pentingnya pencatatan keuangan dan kemampuan menyusun anggaran bulanan. Kegiatan ini diharapkan dapat mendorong praktik pengelolaan keuangan yang lebih akuntabel dan berkelanjutan pada UMKM berbasis komunitas.
Studi Kepustakaan: Akuntabilitas dan Transparansi Pelaporan Keuangan dalam Organisasi Nirlaba Pah, Viany Cecilia
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 6 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i6.12337

Abstract

Penelitian ini bertujuan untuk menganalisis peran akuntabilitas dan transparansi dalam pelaporan keuangan organisasi non-profit. Melalui studi kepustakaan terhadap jurnal dan buku terbitan sepuluh tahun terakhir, ditemukan bahwa penerapan akuntabilitas dan transparansi yang baik dapat meningkatkan kepercayaan publik dan keberlanjutan organisasi. Namun, masih terdapat tantangan dalam implementasinya, seperti keterbatasan sumber daya dan pemahaman terhadap standar pelaporan keuangan. Penelitian ini menyarankan perlunya peningkatan kapasitas dan pemahaman pengelola organisasi non-profit terhadap prinsip-prinsip akuntabilitas dan transparansi.
Digital Transformation: A Solution for Accounting Recording at Kampoeng Tenun Alor MSME in Kupang City Pah, Viany Cecilia; Pane, Ayu Sartika
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2929

Abstract

Reliable accounting information is essential for Micro, Small, and Medium Enterprises (MSMEs) as it forms the basis for decision-making and business management. It supports activities such as business expansion, pricing, and performance evaluation. However, most MSMEs in Kupang City do not maintain proper accounting records due to limited knowledge, a small customer base, and the perception that small-scale businesses do not require structured accounting.This study aims to improve MSMEs’ understanding and ability to conduct proper accounting through digital recording systems. The selected research subject is Kampoeng Tenun Alor (KTeA), a local weaving MSME in Kupang. The study uses the Participatory Action Research (PAR) method, starting with identifying research problems faced by KTeA MSMEs, collecting information from KTeA Business Actors to answer the research questions, analyzing and interpreting the information provided by KTeA MSMEs, and providing a solution to participants: a Financial Reporting application for KTeA MSMEs.The research results show that after five testing phases, each software function effectively met KTeA’s operational needs. Thus, the application can assist in daily operations and generate financial reports. Future research is expected to design more advanced, computer-assisted accounting techniques and synchronize them with broader accounting systems.
Effectiveness of Local Government Accounting Information Systems: A Study of Training, User Participation, Task Complexity, and Top Management Support Naiola, Fransiscus Nicodemus; Pah, Viany Cecilia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9198

Abstract

This study, entitled “The Influence of Internal Control Systems and Information Technology…”, highlights how the advancement of information technology in the public sector has encouraged local governments to implement Accounting Information Systems (AIS) to improve the efficiency, effectiveness, and accountability of financial management. AIS plays a crucial role in producing accurate, relevant, and timely financial information as the basis for strategic decision-making. However, the effectiveness of AIS is strongly influenced by several factors, including technical aspects, organizational behavior, and structural support. Effective training can enhance users’ ability to operate the Accounting Information System, thereby improving system effectiveness. Conversely, task complexity can hinder users in utilizing the system, which may reduce its effectiveness. Active user participation can help improve system quality and enhance its effectiveness. Top management support can strengthen the influence of training on system effectiveness by providing adequate resources and support. It can also reinforce the effect of user participation by facilitating communication and collaboration between users and system developers. In addition, top management support may mitigate the negative impact of task complexity on system effectiveness by ensuring sufficient resources and assistance to address task-related challenges. Thus, top management support plays a pivotal role in enhancing the effectiveness of the Accounting Information System.
Co-Authors Antonius Leonardo Antjak Awan Sutrisno Hanmina, Marsianus M F Katriela Mura Maria Sisilia Lou Kelen Muhammad Kadri Naiola, Fransiscus Nicodemus Pane, Ayu Sartika Wizaldy Fabiano Hilnicputro