Article Per Year (5 Year)
p-Index From 2021 - 2026
0.778
P-Index
This Author published in this journals
All Journal Hikamatzu Journal of Multidisciplinary Research Oikonomia : Journal of Management Economics and Accounting
Liza Ulfiana
STAI Al Kifayah Riau
Religion Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
The Role of Cloud Accounting in Improving MSME Performance in The Digital Economy Era AlPutri Oktavia; Ayke Nuraliati; Liza Ulfiana
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 1 (2025): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i1.494

Abstract

This study examines the role of cloud accounting in improving the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia in the digital economy era. Using a mixed academic review and empirical narrative approach, the study synthesizes 34 relevant academic publications, policy documents, and industry reports from 2019 to 2024. Findings reveal that cloud accounting offers substantial benefits to MSMEs, including improved operational efficiency, enhanced financial accuracy, real-time cash flow monitoring, and accelerated financial reporting. Cloud-based accounting systems also strengthen business transparency and creditworthiness, enabling MSMEs to gain better access to formal financing opportunities. Integration with digital payment systems, e-commerce platforms, and business management applications supports MSMEs in expanding their presence within the digital ecosystem. Despite these advantages, adoption barriers remain, particularly among micro-enterprises in rural areas. Key challenges include limited digital literacy, unequal technological infrastructure, concerns regarding data security, and perceptions of subscription fees as a financial burden. This study recommends a collaborative strategy among government institutions, technology providers, financial institutions, and universities to promote cloud accounting adoption through education, infrastructure development, user support systems, and financial incentives. The study contributes to MSME digital transformation discourse and provides practical insights for policymakers and business owners seeking to enhance competitiveness in an increasingly data-driven economic environment.
Activity-Based Costing in Determining Competitive Pricing Strategies Firayani Firayani; Liza Ulfiana
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 1 (2025): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i1.516

Abstract

Competitive pricing requires firms to rely on accurate cost information, particularly as production and service activities become increasingly complex. This study aims to analyze the role of Activity-Based Costing in supporting firms to formulate competitive pricing strategies. A systematic literature review was employed, involving searches across international and national databases, application of inclusion criteria based on scientific rigor, and critical appraisal of selected studies. The selection process followed PRISMA guidelines and resulted in 28 eligible articles. The findings indicate that activity-based costing methods enhance cost accuracy, identify both value-adding and non-value-adding activities, and reveal cost distortions commonly found in traditional costing systems. The results further show that firms integrating activity-based cost information into their pricing policies tend to achieve more rational pricing structures, more stable profitability, and stronger competitive positions. In conclusion, Activity-Based Costing provides substantial strategic value for pricing decisions; however, its effectiveness relies heavily on the accuracy of activity data and the organizational readiness to implement the approach consistently.
Meningkatkan Literasi Dan Inklusi Keuangan Digital Melalui Pemahaman Dasar Tentang Fintech Bagi Keluarga  Penerima Manfaat PKH Nurhayati Lubis; Nurhayanti; M. Wahyu Pratama Putra; Liza Ulfiana
Hikamatzu | Journal of Multidisciplinary Vol. 3 No. 1 (2026): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The advancement of digital financial technology has transformed the distribution of social assistance programs, including the Family Hope Program (Program Keluarga Harapan/PKH), which increasingly relies on digital financial services. This shift requires PKH beneficiaries to have adequate digital financial literacy and a basic understanding of financial technology (fintech) to independently and securely access and manage assistance funds. However, limited digital financial literacy among beneficiaries remains a significant challenge, potentially hindering program effectiveness and increasing the risk of transaction errors and digital fraud. This Community Service Program (Pengabdian kepada Masyarakat/PKM) aims to enhance digital financial literacy and inclusion by providing fundamental fintech education to PKH beneficiaries. The program employed a participatory and educational approach through stages of preparation, education and socialization, mentoring, and evaluation. Activities were conducted in selected villages and urban areas involving PKH facilitators and local government partners. The results demonstrate improved participants’ understanding of basic fintech concepts, utilization of digital financial services, and awareness of transaction security and personal data protection. This program is expected to support sustainable financial inclusion and promote greater independence among PKH beneficiaries in managing social assistance funds effectively and responsibly.
Pengaruh Penerapan Sistem Informasi Akuntansi Dan Teknologi Informasi Terhadap Kinerja UMKM Di Kota Pekanbaru Liza Ulfiana; Nurhayanti; Nurhayati Lubis; Alputri Oktavia
Hikamatzu | Journal of Multidisciplinary Vol. 3 No. 1 (2026): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study used a sample of 394 respondents. Based on the results of the t- and f-tests, it was concluded that, partially or individually, the information system variable influences the performance of Micro, Small, and Medium Enterprises, while the information technology variable, based on the partial or individual test results, influences the performance of Micro, Small, and Medium Enterprises. The simultaneous test results for the accounting information system and information technology variables significantly influence the performance of Micro, Small, and Medium Enterprises in Pekanbaru City.
Co-Authors AlPutri Oktavia Ayke Nuraliati Firayani Firayani M. Wahyu Pratama Putra Nurhayanti Nurhayati Lubis