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All Journal Jurnal Riset Akuntansi dan Auditing Jurnal Akuntansi Jurnal Studi Pemerintahan
Jumansyah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Studi Praktik Akuntansi Pada Usaha Mikro, Kecil dan Menengah Selama Masa Pandemi COVID Palupi, Ade; Jumansyah; Syafei, Ade Wirman; Nurwan
Jurnal Riset Akuntansi dan Auditing Vol 10 No 3 (2023): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v10i3.595

Abstract

Penelitian ini bertujuan untuk melihat apakah UMKM menjadi lebih terdorong untuk melakukan praktik penganggaran, pencatatan, pengendalian setelah adanya pandemic COVID tahun 2020 sampai 2022 dan strategi apa yang digunakan untuk ketahanan keuangan. Populasi survey diambil dari UMKM yang terdaftar dalam https://dataumkm.com/ dan sample diambil berdasarkan probability sampling. Survey direspon sebesar empat puluh dua UMKM yang sudah merepresentasikan daerah barat sampai timur Indonesia. Data hasil survey dianalisa dengan menggunakan microsoft excell sebagai alat bantu. Novelty penelitian ini adalah UMKM berada pada strategi menghadapi (cope strategy) daripada strategi antisipasi pada saat terjadi krisis keuangan karena kondisi praktik penganggaran, pencatatan dan pengendalian mereka masih dalam tahap formulasi. Hasil penelitian adalah (1) praktik penganggaran masih belum banyak dilakukan oleh UMKM; (2) UMKM menjadi lebih sadar untuk melakukan pencatatan akuntansi dan penyusunan laporan keuangan pada saat menghadapi krisis keuangan akibat adanya pandemic COVID; (3) praktik pengendalian mulai dilakukan oleh UMKM sejalan terbatasnya sumber daya yang dimilikinya; (4) UMKM lebih mengandalkan dana simpanan untuk mempertahankan bisnisnya pada saat pandemi COVID. Implikasi dari hasil penelitian ini adalah memberikan alasan untuk mengambil tindakan berupa transfer pengetahuan akuntansi dan manajemen secara kontinyu kepada UMKM untuk memperkuat kondisi keuangannya.
ANALISIS PENERAPAN PERANGKAT LUNAK AKUNTANSI: STUDI KASUS PADA USAHA JASA SKALA MENENGAH Palupi, Ade; Sayidina Az Zahra, Mirza; Jumansyah; Yolanda, Desva
Jurnal Akuntansi Vol. 25, No. 2, Juli - Desember 2025
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v25i2.4092

Abstract

This study aims to analyze the effectiveness of accounting software usage in medium-scale service companies and to identify the factors that influence the success of its implementation. The study employs a qualitative method with a case study approach involving three service companies located in the DKI Jakarta. Data were collected through in-depth interviews with financial managers and accounting staff, as well as observations of financial recording and reporting processes conducted using accounting software. The results indicate that the effectiveness of accounting software is influenced by users’ foundational accounting knowledge, work experience, information technology skills, training, and organizational support. Accounting software provides several significant benefits, including faster financial reporting, reduced human error, easier tax calculations, operational process efficiency, and improved accuracy in financial analysis and internal control. Nevertheless, the study identifies several challenges, such as high investment and maintenance costs, dependence on service providers when errors occur, and the need for periodic hardware upgrades. The value of this study is it highlights that accounting software serves as an essential component of accounting information systems, capable of enhancing the accuracy, efficiency, and timeliness of financial reporting in medium-scale service companies, provided that it is supported by competent human resources, adequate training, and technological readiness. The limitations of this study include its narrow geographic scope, limited number of informants, and data characteristics that rely heavily on respondents’ subjective perceptions. Keywords: accounting software, accounting information systems, medium-scale service companies, service enterprise
Collaborative Governance and Community-Based Sustainable Development in the Neighborhood-Level Fiscal Transfer Program in East Kutai Regency Budiman; Jumansyah; Qolbi, Yahdi; Patty, Alberto Noviano; Hastira, Muh. Fichriyadi; Burhan, Reksa; Mujiburrahman; Rafdi, Hashfi; Syarifuddin, Tengku Imam; Valmoria, Junsel James Y; Insan, Fakhruddin Jamalul
Jurnal Studi Pemerintahan Vol 17, No 2 (2026): July 2026 (INPRESS)
Publisher : Department of Government Affairs and Administration, Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jsp.v17i2.532

Abstract

The Rp250 million per Neighborhood Unit (RT) program in East Kutai Regency represents ultra-micro fiscal decentralization, positioning Neighborhood Units (RTs) as the primary actors in community-based public fund management. This program raises questions regarding the capacity of informal community institutions to implement participatory, accountable, and sustainable development governance. This study employs a mixed-methods approach with a policy evaluation design based on an instrumental case study. Quantitative data were collected through a survey of 400 respondents using proportional cluster sampling across six sub-districts with the highest population density in Kutai Timur Regency. Meanwhile, qualitative data were collected through in-depth interviews, focus group discussions, and field observations, and were analyzed using the interactive model by Miles et al. (2014). The research findings indicate that the program has successfully established a relatively substantive bottom-up participation mechanism. A total of 91.7 percent of respondents stated that activity proposals originated with community members, while 97 percent assessed that funds were used transparently. The program also contributed to improvements in environmental infrastructure, strengthened local economic activities through labor-intensive measures, and increased social capital and community cooperation. However, the program still faces challenges regarding sustainability, particularly concerning weak post-project asset maintenance planning, variations in infrastructure quality due to limited technical capacity at the neighborhood unit (RT) level, and coordination among stakeholders that has not yet been optimally institutionalized. These findings indicate that fiscal decentralization at the community level can strengthen local participation and responsiveness, but still requires institutional capacity building and sustainable governance
Co-Authors Ade Palupi Alberto Noviano Patty Budiman Hashfi Rafdi Insan, Fakhruddin Jamalul MUH. FICHRIYADI HASTIRA Mujiburrahman Mujiburrahman Nurwan Qolbi, Yahdi Reksa Burhan Sayidina Az Zahra, Mirza Syafei, Ade Wirman Tengku Imam Syarifuddin Valmoria, Junsel James Y Yolanda, Desva