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All Journal Society: Jurnal Pengabdian Masyarakat IIJSE
Niko Silitonga
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Analysis and Design of Inventory Systems to Improve Management Efficiency at a Small Clinic in Bogor Wulandari, Stepani Sisca; Pinky Rosalia; Fanky A Sorongan; Niko Silitonga
Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2025): November
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/z744ng87

Abstract

This research aims to analyze the needs and business processes in inventory management at the Irna Dewi Megawati midwife clinic, as well as to design an accounting information system for the inventory of goods using the FIFO (First In First Out) method. Currently, inventory management at the Clinic is carried out manually, relying on notes or receipts from goods distributors, which often leads to errors in inventory data, delays in finding goods data, and difficulties in making reports. This research uses a qualitative method. Data were collected through interviews and observations. The system was developed using the prototyping method, with the initial design created using Balsamiq. The system was created using the PHP programming language, MySQL as the database, and XAMPP as the local database server. The results of this study show that the system can provide accurate inventory data, record incoming and outgoing transactions in real-time, and support clinics in decision-making. With this solution, the inventory management process at the Irna Dewi Megawati midwife clinic becomes more efficient and easier to use by users or staff who do not have an IT background.
Determinants of Accountant Involvement Intentions in Sustainability Accounting Practices Nurmalia Malahusna; Niko Silitonga
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10289

Abstract

The role of accountants in sustainability accounting practices is a determining factor in the transformation of the accounting profession amidst demands for transparency, social responsibility, and organizational sustainability. This study aims to analyze the determinants of accountants' involvement in sustainability accounting practices using the Theory of Planned Behavior (TPB) framework. This study used a quantitative approach with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) technique on 252 respondents who work as accountants. The results show that perceived benefits have a positive and significant effect on attitudes toward sustainability accounting and intentions to engage in sustainability accounting, while perceived costs and complexity do not affect attitudes toward sustainability accounting but have a negative and significant effect on intentions to engage in sustainability accounting. In addition, attitudes toward sustainability accounting are proven to have a positive effect on intentions to engage in sustainability accounting and are able to mediate the relationship between perceived benefits and intentions to engage in sustainability accounting, but do not mediate the relationship between perceived costs and complexity and intentions to engage in sustainability accounting. Overall, these findings confirm that perceived benefits and the formation of positive attitudes are key factors in encouraging accountants' involvement in sustainability accounting practices, while perceived costs and complexity need to be managed strategically to avoid becoming obstacles to implementation.
Co-Authors Fanky A Sorongan Nurmalia Malahusna Pinky Rosalia Wulandari, Stepani Sisca