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Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Published by Universitas Jenderal Soedirman
ISSN : -     EISSN : 28305701     DOI : https://doi.org/10.32424/
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal Pengabdian Bisnis dan Akuntansi (JPBA) Soedirman published by Accounting Department, Economic and Business Faculty, Universitas Jenderal Soedirman as the implementation of science, technology, economics, environment, and social in empowering the community. Jurnal Pengabdian Bisnis dan Akuntansi (JPBA) Soedirman as part of the spirit of disseminating the results of community service. Jurnal Pengabdian Bisnis dan Akuntansi (JPBA) Soedirman site provides journal articles for free download. Jurnal Pengabdian Bisnis dan Akuntansi (JPBA) Soedirman is a national scientific journal which is a reference source of academics in the field of community service.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 90 Documents
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Go Digital: Edukasi dan Sosialisasi Fintech untuk UMKM Pasar Tradisional Kanoman Aan Kanivia; Dessy Kumala Dewi; Kevin Vallenski; Debby Zaqiara Yazwa; Nayla Sausan Fa’alihah
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.2.19730

Abstract

The rapid development of digital technology has significantly transformed economic activities, particularly payment systems used by Micro, Small, and Medium Enterprises (MSMEs). The implementation of financial technology (fintech), especially the Quick Response Code Indonesian Standard (QRIS), offers advantages including transaction efficiency, improved financial recording, and increased financial inclusion. However, digital payment adoption among MSMEs in traditional markets remains relatively low due to limited digital literacy, strong dependence on cash transactions, and concerns regarding transaction security. These conditions are evident among MSMEs in Pasar Kanoman, Cirebon City, where most traders still rely on conventional payment methods despite access to basic digital devices. This community service program aims to enhance understanding, awareness, and readiness of MSMEs to adopt fintech through QRIS utilization as a digital payment system. The program was implemented through structured educational sessions, socialization activities, interviews, and direct mentoring tailored to the needs and characteristics of traditional market traders. A participatory approach encouraged active involvement and ensured knowledge could be practically applied in daily business activities. The results show improved understanding of QRIS functions, benefits, and operational mechanisms, along with more positive attitudes and increased interest in digital payment adoption. Overall, the program strengthens financial literacy and supports sustainable inclusion.
Pengembangan Usaha UKM melalui Pelatihan Digitalisasi Akuntansi di Kecamatan Sumbang Kabupaten Banyumas Winda Dwi Yanthi; Prasetya Lazuardi
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.2.19731

Abstract

In the current digital era, the utilization of information technology has become an essential requirement for small and medium enterprises (SMEs) to maintain business sustainability and competitiveness. SMEs in Sumbang District, Banyumas Regency, still face financial management problems, particularly related to manual bookkeeping, limited accounting knowledge, and low adoption of digital accounting systems. This community service activity aims to develop SME businesses through digital accounting training to improve financial management quality and support better decision making. The methods used include needs analysis, socialization, training on simple digital accounting applications, mentoring, and evaluation. The results show an improvement in SMEs’ understanding and skills in recording transactions, preparing simple financial statements, and utilizing financial information for business development. This activity contributes positively to strengthening financial governance and digital readiness of SMEs.
Edukasi dan Pendampingan Penerapan Buku Kas Harian bagi UMKM Pasar Perumnas Kota Cirebon Aan Kanivia; Dewi Anggun Puspitarini; Tiara Maharani; Rhesya Putri Melani; Chaoliyah Rosianah
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.2.19774

Abstract

This Community Service Program aims to improve the financial management accountability of MSME traders at the Perumnas Traditional Market, Cirebon City, through the implementation of simple daily cash book recording. The program applied an educational and participatory approach tailored to the characteristics of traditional market MSME actors. The approach was implemented through several stages, including mapping the partners’ initial conditions using questionnaires, socialization on the importance of business financial records, simple accounting training, and assistance in daily transaction recording. The subjects of the program consisted of 24 market traders with diverse business backgrounds and scales. The results indicate a significant change in financial recording behavior, as reflected by a decrease in the percentage of traders who did not record transactions and an increase in the use of daily cash books and other recording media. In addition, traders began to separate business finances from household finances and developed a basic understanding of cash flow control. This program demonstrates that the implementation of simple financial recording through an educational and participatory approach can enhance transparency, accountability, and business sustainability among traditional market MSMEs.
Saatnya UMKM Naik Kelas: Sosialisasi Pemanfaatan Digital Marketing untuk Masyarakat Desa Khairurrizqo Khairurrizqo
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.2.19776

Abstract

Empowering Micro, Small, and Medium Enterprises (UMKM) is a key pillar in local economic development, particularly in rural areas. This community service program aims to enhance digital marketing skills among UMKM entrepreneurs in Desa Ledug, Kecamatan Kembaran, Kabupaten Banyumas. Through training sessions and mentoring, participants are taught various digital marketing techniques that can help them expand their market reach and increase product sales. The methodology used is a combination of educational sessions, hands-on practice, and continuous mentoring. The expected outcome of this program is to encourage local economic development by empowering UMKM through the effective use of digital technology.
IMPLEMENTATION ANALYSIS OF TRIAL BALANCE WORKSHEET PREPARATION USING ATLAS AT KAP AGUS DEWANTO Flouren Apta Ditza Farizki; uswatun hasanah
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.2.19790

Abstract

The application of digital technology in the audit field has transformed the way auditors manageand prepare audit working papers, particularly the Trial Balance worksheet, which serves as theprimary reference for subsequent audit stages. This study is a descriptive qualitative research basedon internship activities conducted at a public accounting firm and aims to analyze theimplementation of Trial Balance worksheet preparation using the ATLAS (Audit Tool and LinkedArchive System) application at KAP Agus Dewanto. Data were collected through directobservation and informal discussions with auditors to understand the workflow, system utilization,and challenges encountered in practice. The results show that ATLAS assists auditors throughautomated data processing, standardized worksheet formats, and integration with other auditcomponents such as lead schedules and adjustment journals, thereby reducing manual errors,improving documentation efficiency, and maintaining data consistency throughout the auditprocess. However, several challenges remain, particularly related to user adaptation and accuracyin initial data entry. Overall, the implementation of ATLAS improves the accuracy and efficiencyof audit working paper preparation and supports more structured audit documentation.
Pendampingan Pemahaman Fintech pada UMKM Makanan di Kabupaten Banyumas Triani Arofah; Wita Ramadhanti; Oman Rusmana
Jurnal Pengabdian Bisnis dan Akuntansi Vol 5 No 1 (2026): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2026.5.1.21400

Abstract

This study describes a mentoring process aimed at building fintech understanding among food micro, small, and medium enterprise (MSME) owners in Banyumas Regency who are registered GrabFood partners but lack merchant-side understanding of OVO payment processing and QRIS verification. Using a descriptive qualitative case study approach, the research team acted as consumers ordering through the GrabFood Self-Pickup feature, paying via OVO, and directly observing how MSME owners handled, verified, and responded to digital payment transactions before and after guided mentoring. This study also incorporates survey data from 34 MSME respondents to characterize the broader profile of fintech understanding among food MSMEs in the region. Findings show that most owners initially adopted a passive "as long as money comes in" attitude toward digital payments, accepting transactions without understanding the underlying process flow, fund settlement schedule, or verification steps. Survey results confirm that while respondents scored well on financial digitalization dimensions (mean 4.08) and GrabFood/OVO usage perception (mean 3.87), business performance scores were comparatively lower (mean 3.23), suggesting a gap between platform adoption and operational outcomes. Following repeated, transaction-based mentoring, owners demonstrated improved ability to independently process GrabFood orders, identify payment methods, and verify QRIS transactions. The study illustrates that fintech literacy among digitally underserved MSME owners can be cultivated through simple, contextual mentoring grounded in real, everyday transactions.
Peningkatan Daya Saing Apotek melalui Transformasi Digital Berbasis Sistem Informasi Manajemen Anton Anton; Cristeddy Asa Bakti; Verdi Eno Ade Irawan; Stefan Daniel Anugrah; Rahadian Ilyasa
Jurnal Pengabdian Bisnis dan Akuntansi Vol 5 No 1 (2026): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2026.5.1.21725

Abstract

This community service program aims to improve the competitiveness of Apotek Keluarga, Ungaran, through digital transformation based on a Management Information System. The partner’s main problems are related to pharmacy operational management that has not been fully digitalized, particularly in recording medicine inventory, purchase transactions, sales transactions, stock monitoring, expired medicine control, and operational report preparation. These conditions may lead to recording errors, delays in data retrieval, inaccurate inventory information, and less optimal business decision-making. The implementation method consisted of preliminary observation, partner needs identification, socialization, training, system usage practice, mentoring, monitoring, and evaluation. The results show that the implementation of a Management Information System can assist Apotek Keluarga, Ungaran, in improving the orderliness of records, accelerating data retrieval, strengthening inventory control, monitoring medicines approaching expiration dates, and providing more accurate reports for pharmacy managers. In addition, this activity also improves the partner’s understanding and skills in utilizing digital technology to support pharmacy operations. Therefore, digital transformation based on a Management Information System is an important strategy to enhance efficiency, service quality, and the sustainable competitiveness of Apotek Keluarga, Ungaran.
Implementasi Sistem Informasi Akuntansi Piutang Pada Layanan Kesehatan Pada Rumah Sakit Hermina Purwokerto Fitri Rahmawati; Dimas Prasetia; Siti Maghfiroh
Jurnal Pengabdian Bisnis dan Akuntansi Vol 5 No 1 (2026): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2026.5.1.22319

Abstract

Accounting Information Systems (AIS) play an important role in supporting financial transaction management in hospitals, particularly in managing receivables arising from patients covered by third parties such as the National Health Insurance (BPJS) and private insurance companies. Hospital receivables have a relatively complex process because the recognition, billing, and settlement of receivables involve various departments, documents, information systems, and external parties The receivables management process is supported by an integrated information system. Prior to the end of October 2025, the hospital used HINAI and Oracle, while after the system transition, Afya and Dynamix were implemented. The receivables management process includes patient registration, verification of the guarantor, document completeness checking, data recapitulation, submission of claims to guarantors, recording of receivables, and recording of receivable settlements. The implementation of the Accounting Information System provides benefits in terms of data integration, reduction of repetitive data entry, and the provision of more structured financial information. However, the new system involves more detailed procedures, resulting in a relatively longer processing time compared with the previous system
Implementasi aplikasi Kenes dalam audit dan akuntansi di Inspektorat DIY Nurul Auliana; Krisnhoe Rachmi Fitrijati; Umi Pratiwi; Adi Wiratno
Jurnal Pengabdian Bisnis dan Akuntansi Vol 5 No 1 (2026): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2026.5.1.22388

Abstract

The community services based on internship program as part of the Merdeka Belajar Kampus Merdeka (MBKM) policy. The aimed of community services is providing direct work experience for students. The community services at Regional Inspectorate of the Special Region of Yogyakarta (DIY), focuses on understanding the implementation of digital information systems in audit and accounting processes, particularly through the use of the Kenes DIY application. This application is developed to enhance efficiency, transparency, and accuracy in verifying budget realization funds. This article aims to explain procedures involve observing, examining, and verifying data in documents that have been input into the Kenes DIY application during community service activity. This application as a means of supporting the invoice verification process that is integrated with the accounting recording system. The implementation of this digital system aims to improve the traceability of transaction documents and support the consistency of data used in the expense accounting process the effectiveness of audit and accounting processes. Further development of this system is expected to enhance the overall quality of regional financial governance, support efficiency in audit data management, accelerates the verification of financial documents, and minimizes errors in recording and reporting. Additionally, the system enhances transparency in regional financial report oversight. However, challenges persist in adopting this technology, particularly regarding human resource training and integration with existing systems.
Mewujudkan Sekolah Ramah Anak dengan Sosialisasi Anti-Bullying di SDN Cimiung 2 Desa Beberan, Kecamatan Ciruas, Kabupaten Serang, Banten Sahrul Ramadan; Siti Fatonah; Sisilia Maudy Azzahra; Inggrit Rizma Ayu Zevira; Salwa Naila Widad
Jurnal Pengabdian Bisnis dan Akuntansi Vol 5 No 1 (2026): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2026.5.1.22402

Abstract

The establishment of a Child-Friendly School (CFS) environment requires a structured approach to eliminating all forms of bullying in elementary schools. This study aims to analyze the effectiveness of an anti-bullying awareness program in improving students' understanding as well as their ability to prevent and respond to bullying at SD Cimiung 2, Beberan Village, Ciruas District, Serang Regency. The research employed a simple descriptive qualitative-quantitative method using a pre- and post-intervention evaluation approach through structured interviews with 40 students. The findings indicate that prior to the implementation of the awareness program, 25 students (62.5%) had only a superficial understanding of bullying. Following the interactive awareness program, students' understanding increased to 100% (40 students), with all participants demonstrating not only a comprehensive understanding of the concept of bullying but also the ability to identify preventive measures and appropriate reporting mechanisms. These findings confirm that educational and communicative anti-bullying awareness programs play a crucial role in fostering a safe, inclusive, and supportive Child-Friendly School environment that promotes students' well-being and holistic development

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