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All Journal Jurnal Ekonomi, Manajemen, Akuntansi IJTIMA': Jurnal Pengabdian Masyarakat
Martya, Chendy
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence Of Technological Advances, Management Knowledge, And User Participation In The Development Of Accounting Information Systems Febriansyah, Erwin; Martya, Chendy; Azwani, Arina; Suyudi, Imam
Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 1 (2025): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jema.v2i1.676

Abstract

The development of Accounting Information Systems (AIS) has become a major focus in responding to the increasingly complex dynamics of modern business. This study aims to investigate the factors that influence the success of AIS development in the current industrial context. The research method used is a survey with a questionnaire distributed to managers and accounting professionals in various companies. Data analysis was carried out using multiple regression to evaluate the relationship between independent variables (technological progress, management knowledge, and user participation) with the dependent variable (success of AIS development).The results of the study indicate that technological progress adopted by the company, the level of management knowledge in integrating AIS with business strategy, and active user participation significantly contribute to the success of AIS development. Further regression analysis shows that there is a significant interaction between technological progress and user participation, indicating the importance of strategic integration between technology and human factors in AIS development.This study has significant implications for both practitioners and academics. For practitioners, these findings highlight the importance of managing organizational change and increasing user participation in maximizing the benefits of AIS technology investments. For academics, this study provides new insights in expanding management theory related to technology integration in accounting information systems.
PELATIHAN PENENTUAN HARGA POKOK PRODUKSI DAN STRATEGI PENETAPAN HARGA Erwin Febriansyah; Dhayan, Hana; Martya, Chendy; Azwani, Arina; Gaol, Teddy Rianto L; Pascasia, Risma Carla Lydia; Lestari, Fennika Ayu; Zultami, Sy Ilham
IJTIMA': JURNAL PENGABDIAN MASYARAKAT Vol. 2 No. 1 (2025): April
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/ijtima.2025.21752

Abstract

Penentuan harga pokok produksi dan strategi penetapan harga merupakan elemen krusial dalam keberlanjutan usaha, terutama bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Namun, banyak UMKM yang masih menghadapi kesulitan dalam menghitung harga pokok produksi secara akurat dan menetapkan harga jual yang optimal. Pelatihan ini bertujuan untuk meningkatkan pemahaman dan keterampilan peserta dalam menentukan harga pokok produksi serta menerapkan strategi penetapan harga yang sesuai dengan kondisi pasar. Metode pelatihan melibatkan pendekatan teoritis dan sstudi kasus berbasis permasalahan nyata yang dihadapi oleh pelaku usaha. Hasil evaluasi menunjukkan bahwa setelah mengikuti pelatihan, peserta mengalami peningkatan pemahaman dalam menghitung harga pokok produksi dan mampu mengadopsi strategi penetapan harga yang lebih efektif. Implikasi dari pelatihan ini adalah pentingnya edukasi berkelanjutan bagi UMKM agar dapat meningkatkan daya saing dan keberlanjutan bisnis mereka.
Co-Authors Azwani, Arina Dhayan, Hana Febriansyah, Erwin Gaol, Teddy Rianto L Imam Suyudi, Imam Lestari, Fennika Ayu Pascasia, Risma Carla Lydia Zultami, Sy Ilham