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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal COSMOS
Nurani, Rahma
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Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Mathematics Other

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PENCATATAN KEUANGAN DIGITAL BERBASIS ANDROID PADA CV. YUDAWASTU KENCANA KABUPATEN SUKABUMI Umami, Nida Auliana; Nurani, Rahma
COSMOS : Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi Vol 1 No 5 (2024): Agustus
Publisher : PUSDATIN Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cosmos.v1i5.177

Abstract

According to the Creative Economy Agency, there are still many MSMEs that do not have good financial records so that they are not able to prepare financial reports. Indonesian business actors still record their business finances and stocks manually. In fact, digitizing the recording process in business is not only to make it easier, but also to improve the accuracy of inventory and financial reports which have an impact on long-term business credibility. The development of technology is utilized by Bank Indonesia (BI) in collaboration with the Indonesian Accountants Association (IAI) to help MSMEs by launching a financial transaction recording application that is in accordance with SAK EMKM called the Financial Information Recording Application Information System (SI APIK). This study aims to implement digital financial recording using the SI APIK application in MSMEs in accordance with applicable accounting standards. The research method that the author uses is qualitative which is an approach in conducting research that is oriented towards natural phenomena or symptoms with data collection techniques including: observation, interviews, and literature studies. The results of this study found that the application of financial records through the SI APIK application in MSMEs can determine the net profit obtained by these MSMEs and can make financial reports on businesses that are run in accordance with the financial accounting standards of micro, small and medium entities.
Determinan yang Memengaruhi Kualitas Laporan Keuangan UMKM Dalam Transformasi Digital Ekonomi: Determinants Affecting The Quality of MSME Financial Reports in Digital Economic Transformation Umami, Nida Auliana; Liliawati, Lia; Nurani, Rahma
Jurnal Aplikasi Bisnis dan Manajemen Vol. 9 No. 2 (2023): JABM Vol. 9 No. 2, Mei 2023
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.9.2.649

Abstract

Abstrak: Peranan sumber daya manusia bagi keberlangsungan suatu perusahaan atau organisasi sangatlah penting. Tujuan dari penelitian ini adalah untuk mengevaluasi sejauh mana pemahaman literasi keuangan, pemahaman teknologi keuangan, dan juga pemanfaatan teknologi keuangan pada UMKM di Sukabumi. Populasi dari penelitian ini sebanyak 315 pelaku usaha dengan sampel atau responden sebanyak 76 pelaku usaha di Kabupaten Sukabumi dengan penggunaan rumus slovin sebagai teknik pemilihan sampelnya. Analisis data dilakukan dengan analisis regresi linier berganda. Sebelumnya dilakukan uji hipotesis, terlebih dahulu dengan menguji uji validitas dan reliabilitas, dilanjutkan dengan uji asumsi klasik yaitu uji multikolinieritas, dan uji normalitas. Adapun hasilnya menunjukan bahwa financial literacy, financial technology dan financial behaviour berpengaruh terhadap kualitas laporan keuangan.
Co-Authors Liliawati, Lia Umami, Nida Auliana