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All Journal Ilomata International Journal of Tax and Accounting JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) International Journal of Integrative Sciences
Marliyati
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Influence of Gotong Royong Culture on the Use of Accounting Information Systems Mediated by Perception of Usefulness and Perception of Ease of Use Nikmatuniayah; Marliyati; Handayani, Jati; Anugrahwati, Lilis Mardiana; Titanya, Dara Avril
Ilomata International Journal of Tax and Accounting Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i3.1479

Abstract

Siskeudes, which is a village financial system implemented by the local government to record and report transactions for accountability of the use of village funds, is important for village officials to be accountable for its implementation. This system is expected to provide effective information to villagers. This study aims to test and analyze the influence of cooperation culture, perception of usefulness, and perception of ease of use on the use of Accounting Information Systems (AIS); as well as the indirect influence of cooperation culture on the use of AIS mediated by perception of usefulness and perception of ease of use. This study investigated 10 villages sampled from the Ungaran Timur District, Semarang Regency. Ungaran Timur District was selected because the characteristics of the village are still closely related to the culture of cooperation. The required data were collected by a survey using a questionnaire. The collected data were analyzed using the partial least squares (PLS) Smart 2.0 M3 analysis tool. The results of the study demonstrate that the culture of cooperation influences the perception of usefulness, ease of use, and the use of AIS. Likewise, the perception of the usefulness of AIS affects the use of AIS, except for the ease of use factor.
PENYAJIAN LAPORAN KEUANGAN DESA PADA DESA LEREP KEC AMATAN UNGARAN BARAT KABUPATEN SEMARANG Primasari Putri Dewi Maharani; Marliyati; Moh. Haris
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 1 (2025): Vol. 8 No. 1 Mei 2025
Publisher : Politeknik Negeri Semarang

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Abstract

Penelitian ini bertujuan untuk mengetahui kesesuaian dalam penyajian laporan keuangan desa dan pemenuhan asas dalam setiap tahapan pengelolaan keuangan desa pada Desa Lerep Kecamatan Ungaran Barat Kabupaten Semarang dengan Permendagri No. 20 Tahun 2018. Data yang digunakan yaitu data kualitatif, data primer dan data sekunder. Pengumpulan data menggunakan metode observasi, wawancara dan dokumentasi. Hasil penelitian yang telah dilakukan menunjukkan bahwa penyajian laporan keuangan desa pada Desa Lerep berdasarkan jenis dan komponennya telah sesuai dengan Permendagri No. 20 Tahun 2018. Dalam penerapan asas pengelolaan keuangan desa sudah memenuhi asas partisipatif serta tertib dan disiplin anggaran namun belum sepenuhnya memenuhi asas transparansi dan akuntabilitas karena tidak adanya informasi mengenai pelaksana kegiatan anggaran beserta tim yang melaksanakan kegiatan, tidak adanya tahap pelaporan pada semester pertama dan kurangnya dokumen yang dilaporkan pada tahap pertanggungjawaban.
The Impact of the Covid-19 Pandemic on the Performance of Batik, Milk and Culinary MSMEs in the City of Semarang Mohamad Hasanudin; Marliyati; Ch Retno Gayatri; Sulistyo; Ardian Widiarto
International Journal of Integrative Sciences Vol. 3 No. 2 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v3i2.7686

Abstract

The most pronounced impact of the COVID-19 pandemic for Milkfish, Culinary, and Batik MSME entrepreneurs are experiencing a decline in sales turnover. After the pandemic subsided, consumer demand began to increase so MSME sales turnover increased. This research uses analysis of each variable using a questionnaire. The results of the survey that has been carried out show that batik MSMEs have the main obstacles in the form of capital and low consumer demand for batik. For milkfish and culinary MSMEs, the problem is low demand from consumers, some milkfish and culinary MSMEs do not yet sell online. The obstacle after the pandemic subsides is the still high price of raw materials. During the COVID-19 pandemic, sales of batik, milkfish, and culinary MSMEs generally experienced a decline in sales turnover of around 40-80%. The employment rate for batik, milkfish, and culinary MSMEs during the COVID-19 period was 15%. MSMEs experienced a reduction in the number of workers and also a reduction in the number of working hours. Milkfish and culinary MSMEs during the COVID-19 pandemic and after the COVID-19 period experienced problems in the raw material supply chain and price increases
ANALYSIS THE EFFECTIVENESS OF MANAGING STATE-OWNED ASSETS USING SAKTI (Sistem Aplikasi Keuangan Tingkat Instansi) at BALAI BESAR PELAKSANAAN JALAN NASIONAL JAWA TENGAH - D. I. YOGYAKARTA Aurelia, Elisabeth Nadine; Marliyati; Raharjo, Suko
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 2 (2025): Vol. 8 No. 2 Mei 2025
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v8i2.7049

Abstract

State-owned assets under the management of ministries or government institutions must be managed in an effective and efficient way. The effectiveness of state-owned assets management is expected to positively impact the performance, particularly in supporting operational activities that contribute to the implementation of public welfare programs. This study research is discussing about management procedures of state-owned assets specifically fixed asset classification using the SAKTI (Sistem Aplikasi Keuangan Tingkat Instansi), the obstacles encountered during implementation, also evaluates the effectiveness of state-owned assets management through an internal control system assessment and an evaluation of officer abilities to applicable regulations. The research employs a descriptive method, with data collected through questionnaires, observations, and documentation. The findings indicate that the state-owned assets management specifically fixed asset classification using the SAKTI (Sistem Aplikasi Keuangan Tingkat Instansi) has been conducted effectively, although certain aspects remain that require further improvement.
Co-Authors Anugrahwati, Lilis Mardiana Ardian Widiarto Aurelia, Elisabeth Nadine Ch Retno Gayatri jati handayani, jati Moh. Haris Mohamad Hasanudin Nikmatuniayah Primasari Putri Dewi Maharani Raharjo, Suko Sulistyo Titanya, Dara Avril