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Jejak digital: Jurnal Ilmiah Multidisiplin
Published by Indo Publishing
ISSN : 30897742     EISSN : 30897734     DOI : https://doi.org/10.63822/jejakdigital
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other
Jurnal Ilmiah Multidisiplin adalah jurnal elektronik dan cetak Open Access Journal yang diterbitkan oleh Indo Publishing setiap 6 kali dalam setahun menyediakan forum untuk mempublikasikan artikel penelitian asli, artikel review dari kontributor, dan berita teknologi baru mencangkup multidisiplin ilmu
Arjuna Subject : Umum - Umum
Articles 1,236 Documents
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Analisis Perlakuan Akuntansi Aset Biologis dan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada Usaha Budidaya Ikan Nila Hananfishfarm di Kabupaten Subang Anisa Maulida; Dwi Isti’adah; Syahril Riza Gilbran; Viena Dwi Aryani; Yati Nurhajati
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 5 (2026): AGUSTUS-SEPTEMBER
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/5de3gs08

Abstract

Biological assets in the form of tilapia during the growth phase have dynamically changing values, thus requiring agricultural accounting treatment. However, most agricultural enterprises are farmers who operate as micro, small, and medium enterprises (MSMEs), and therefore need to understand accounting treatment based on SAK EMKM (Financial Accounting Standards for Micro, Small, and Medium Entities). This study aims to analyze the accounting treatment of biological assets and to prepare financial statements based on SAK EMKM at Hananfishfarm, a tilapia farming business in Subang Regency. The method used is descriptive qualitative with a case study approach, through observation, interviews, and documentation covering one production cycle from February 23 to May 12, 2025. The results show that Hananfishfarm has not yet carried out the recognition, measurement, presentation, or disclosure of biological assets in accordance with SAK EMKM; all costs of seed and feed were recorded as ordinary cash expenditures without capitalization, and no formal financial statements had been prepared. Based on the reconstruction carried out, the business's total assets should amount to Rp16,663,669, consisting of cash of Rp11,600,000 and biological assets of Rp5,063,669 that had never previously been presented, with net income for the period of Rp1,719,669. This study recommends the implementation of cost-capitalization-based recording for biological assets as well as accounting assistance for aquaculture MSME actors.
Sistem Informasi Manajemen Inventaris Aset Berbasis Web pada DPMD Sumatera Selatan Fauzan Aziman Putra; Gusmelia Testiana
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 5 (2026): AGUSTUS-SEPTEMBER
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/hmqs1a10

Abstract

The inventory management process at the Department of Community and Village Empowerment (DPMD) of South Sumatra Province was still carried out semi-manually using spreadsheets and conventional records, resulting in data redundancy, difficulties in asset tracking, and inefficiencies in report preparation. This study aims to design and develop a Web-Based Office Inventory and Asset Management Information System to support centralized and integrated asset management. The system was developed using the Rapid Application Development (RAD) method, which emphasizes iterative development and active user involvement. The application was built using the Laravel framework and MySQL database, providing features such as inventory data management, asset condition monitoring, mutation and borrowing records, and automated report generation. System testing was conducted using the Black Box Testing method to evaluate the functionality of each feature. The results indicate that all system functions operate according to user requirements and successfully support inventory management activities. The implementation of the system improves data accuracy, facilitates asset tracking, accelerates report generation, and enhances operational efficiency in managing office assets at DPMD South Sumatra Province.
Pengaruh Keaslian Merek dan Kredibilitas Influencer Terhadap Kepercayaan Merek Somethinc di Aster Kosmetik Malang Naura Nabilla Khairunnisa; Farida Akbarina; Achmad Zaini
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 5 (2026): AGUSTUS-SEPTEMBER
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/yp1bk210

Abstract

This study examines the influence of brand authenticity and influencer credibility on trust in the Somethinc brand at Aster Kosmetik in Malang. Somethinc’s market share, which dropped sharply from 59% in 2021 to 2.56% in 2025, indicates challenges in maintaining consumer trust, while previous studies have examined these two factors separately. This study employed a quantitative approach by distributing a questionnaire to 110 Somethinc consumers in Malang. The results show that brand authenticity and influencer credibility have a positive and significant effect on brand trust, both partially and simultaneously. These findings confirm that trust in a brand is not only shaped by product quality and consistency but is also influenced by how credible the influencers promoting it on social media are. This study provides insights for beauty industry players in designing more effective digital marketing strategies. Somethinc is advised to continue maintaining brand authenticity through product quality, transparent information, innovation, and honest communication. Additionally, collaborating with credible and experienced influencers should be prioritized to ensure that the reviews they share are convincing and that consumer trust remains strong.
Pengaruh Adopsi Teknologi Digital terhadap Transformasi Digital UMKM dengan Kemampuan Berinovasi sebagai Variabel Mediasi pada Sektor Kuliner di DKI Jakarta Nabila Az - Zahra Putri; Fitra Dila Lestari; Suparno Suparno
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 5 (2026): AGUSTUS-SEPTEMBER
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/wxn0mw38

Abstract

This study aims to analyze the effect of digital technology adoption on the digital transformation with innovation capability as a mediating variable of culinary-sector MSMEs in DKI Jakarta. The study is motivated by the still low and uneven utilization of digital technology among culinary MSMEs, most of which remain focused on transactional aspects. The research employed a quantitative approach with a survey method involving 225 culinary MSME actors in DKI Jakarta who had adopted at least one digital technology, selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with SmartPLS 4. The results show that digital technology adoption has a positive and significant effect on innovation capability, innovation capability has a positive and significant effect on digital transformation, and innovation capability is proven to partially mediate the effect of digital technology adoption on digital transformation. In addition, digital technology adoption also has a direct positive and significant effect on digital transformation (β = 0.368; p < 0.001). These findings reinforce the Technology Acceptance Model (TAM) and Dynamic Capability Theory, and indicate that improving MSME digital transformation depends not only on digital technology adoption but also on business actors' ability to develop product, process, and market innovation. Therefore, strengthening innovation capability needs to be a primary focus in efforts to optimally and sustainably drive the digital transformation of culinary-sector MSMEs.
Kesesuaian Pencatatan Aset Biologis pada Peternakan Rakyat dengan SAK EMKM: Studi Kasus Peternakan Multi-Spesies di Cileunyi, Kabupaten Bandung Ihsan Ihsan; Risma Nur Arifah; Shaumy Adellya Novianti; Yati Nurhajati
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 5 (2026): AGUSTUS-SEPTEMBER
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6qs1d630

Abstract

This study aims to analyze the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the recording and reporting of biological assets at Pak Ahnu's Livestock Farm, an MSME entity with annual turnover below IDR 4,800,000,000. SAK EMKM is the appropriate accounting standard for small and medium-scale enterprises as it employs a historical cost approach that is simpler, practically applicable, and does not require the use of fair value measurement as mandated by PSAK 241 which is intended for large-scale entities. A mixed-method qualitative-quantitative case study design with a descriptive analytical approach was adopted. Data were collected through field observation, in-depth interviews with the farm owner, and analysis of internal financial documents. The results reveal that Pak Ahnu's Livestock manages total biological assets valued at IDR 134,000,000 comprising horses (IDR 40,000,000), sheep (IDR 42,000,000), goats (IDR 46,000,000), and immature livestock (IDR 6,000,000). Monthly revenue reaches IDR 10,800,000, with net profit per head of IDR 1,925,926 for male sheep and IDR 925,926 for female sheep. Findings indicate that the farm's current bookkeeping practices are not fully aligned with SAK EMKM, particularly in the absence of separate accounts for productive and consumable biological assets, lack of depreciation calculation for long-term productive animals, and the absence of complete financial statements comprising the Statement of Financial Position and Statement of Profit or Loss in the SAK EMKM format. Key recommendations include disciplined historical cost-based recording, preparation of two-component financial statements per SAK EMKM, and basic bookkeeping training for the owner.
Penerapan Korsase Bunga Mawar Putih  pada Busana Pengantin Modern Alya Musanny Nst; Nofi Rahmanita; Mega Kencana; Novina Yeni Fatrina
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 5 (2026): AGUSTUS-SEPTEMBER
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/jkhnae64

Abstract

The creation of this work was motivated by the artist's interest in white roses which were then realized through corsages. Corsage is a decorative technique in the form of a flower arrangement or decorative ornament used to beautify clothing. White roses were chosen because they have the meaning of purity, holiness. In addition, the development of modern bridal fashion that is increasingly flexible and follows today's needs has become an inspiration in creating elegant, feminine, and timeless designs. The purpose of creating this work is to realize a modern bridal fashion design with the application of a white rose corsage as the main concept. The creation method is carried out through the stages of idea exploration, design design, material selection, and the clothing production process with standard boutique sewing techniques. The work is realized in three levels of clothing, namely ready to wear, ready to wear deluxe, and haute couture. The clothing uses bridal satin material combined with Tille candy sugar, organza, and Palembang songket. The results of the creation of this work show that the application of a white rose corsage can provide an elegant, luxurious, and romantic aesthetic value to modern bridal clothing. Each design has distinct characteristics depending on the level of the garment, ranging from slim dress silhouettes with simple details in ready-to-wear, to more structured details in deluxe ready-to-wear, to the majestic ballgown shapes in haute couture. This work is expected to inspire the development of modern bridal wear designs with decorative touches of white rose corsages.

Page 124 of 124 | Total Record : 1236

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