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Digitalisasi UMKM Pasca Pandemi: Evaluasi Kontribusi QRIS terhadap Pemulihan Ekonomi Rakyat Rizka, Ismira; Sendjaja, Theodorus
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 3 (2025): Mei-Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i3.2907

Abstract

The COVID-19 pandemic has had a significant impact on the global economy, including Indonesia. Micro, Small, and Medium Enterprises (MSMEs) as one of the backbones of the national economy face major challenges in maintaining business continuity. Digitalization is one of the strategies that can help MSMEs improve efficiency, productivity, and market access. QRIS (Quick Response Code Indonesian Standard) as a digital payment instrument can play an important role in supporting people's economic recovery after the pandemic. Therefore, it is important to evaluate the contribution of QRIS to the people's economic recovery. This study aims to analyze the impact of using QRIS on ease of transactions, security, and increased income for MSME players. The method used is mixed methods with qualitative and quantitative approaches. Data is collected through literature studies to get a comprehensive picture of the experiences of MSME players before and after using QRIS, as well as quantitative data related to income generation. The results show that QRIS provides significant convenience in the transaction process and maintains a high level of transaction security. However, the increase in MSME income through the use of QRIS cannot be seen directly in the short term and requires time and other supporting factors. In conclusion, QRIS acts as an important innovation in supporting the digitalization of the MSME sector, especially in the aspects of transaction convenience and security, which has the potential to improve overall business performance
Analisis Pengendalian Manajemen Atas Pengelolaan Persediaan Alat Tulis Kantor pada Kantor Pusat Direktorat Jenderal Pajak Monika, Thania; Maulina, Alya; Monika, Monika; Rizka, Ismira; Evi, Tiolina
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 5, No 1 (2026): January 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v5i1.7934

Abstract

Persediaan alat tulis kantor (ATK) merupakan unsur penunjang utama dalam pelaksanaan kegiatan operasional instansi pemerintah dan berkaitan erat dengan akuntabilitas pengelolaan barang milik negara. Dalam pelaksanaannya, pengelolaan persediaan ATK di Kantor Pusat Direktorat Jenderal Pajak (DJP) masih menunjukkan sejumlah kendala, khususnya terkait perbedaan antara data pencatatan dan kondisi fisik persediaan serta belum optimalnya pengawasan penggunaan ATK. Penelitian ini bertujuan untuk mengkaji sistem pengendalian manajemen atas pengelolaan persediaan ATK di Kantor Pusat DJP. Penelitian dilakukan dengan pendekatan deskriptif kualitatif melalui metode studi kasus, dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Analisis dilakukan berdasarkan kerangka Sistem Pengendalian Manajemen dan pengendalian internal COSO. Hasil penelitian menunjukkan bahwa penerapan pengendalian telah berjalan, namun masih memerlukan penguatan pada aspek pengawasan dan sistem informasi guna meningkatkan efisiensi dan akuntabilitas pengelolaan persediaan.