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All Journal Jurnal Akuntansi Indonesia Batara Wisnu : Indonesian Journal of Community Services
Rusdiana Permanasari
Universitas Semarang
Economics, Econometrics & Finance Education

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PELATIHAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA PADA UMKM: UPAYA DALAM MENGHINDARI KERUGIAN PADA PENGELOLAAN USAHA Ani Setyowati; Scorina Dwiantari; Rusdiana Permanasari
Batara Wisnu : Indonesian Journal of Community Services Vol. 2 No. 1 (2022): Batara Wisnu | Januari - April 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.653 KB) | DOI: 10.53363/bw.v2i1.56

Abstract

Financial statements are tools that present entity information in terms of assets, liabilities, and equity. With the financial statements, the financial condition of a business can be reflected. Financial reports can be used as a tool to evaluate as well as a tool in determining the capabilities of business actors in carrying out the operations of a business. Not only that, with the existence of financial reports, projections of future business operations can be better planned. However, for Micro, Small and Medium Enterprises or MSMEs, not all business actors are able and understand the importance of financial reports for the sustainability of these Micro, Small and Medium Enterprises or MSMEs. In reality, there are still many MSMEs who do not understand the importance of financial reports for the sustainability of a business or business. The results of this activity provide assistance and training for MSMEs to compile a financial report in a simple form in accordance with SAK EMKM which is regulated by the IAI Council.
Indonesia Teknologi Digital dalam Sistem Informasi Akuntansi: Studi Fenomeologi pada Organisasi Jasa Ketenagalistrikan di Jawa Tengah Ani Setyowati Setyowati; Rusdiana Permanasari; Alfa Vivianita
Jurnal Akuntansi Indonesia Vol 11, No 2 (2022): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.11.2.133-145

Abstract

Abstrak Sistem informasi akuntansi sebagai sarana dalam membantu organisasi dalam mengidentifikasi sumber daya, mengevaluasi, dan membantu dalam meningkatkan kinerja perusahaan. Terlebih lagi ketika sistem informasi akuntansi yang menggunakan teknologi berbasis digital. Dengan adanya teknologi digital sistem informasi akuntansi lebih bernilai karena mampu menyajikan informasi keuangan lebih akurat dan real time. Akan tetapi masih ada terdapat ketidak efektifan dalam penerapannya karena hanya mampu diakses oleh otoritas tertentu. Oleh karena itu penelitian ini bertujuan mengeksplorasi sistem informasi akuntansi yang menerapkan teknologi digital dalam operasional perusahaan supaya lebih efektif dan efisien. Penelitian ini termasuk penelitian kualitatif, dengan metode fenomenologi. Fokus penelitian di lakukan di PT. Nalendra Halilintar Samudra di Jawa tengah. Peneliti menggunakan metode wawancara sebanyak 10 orang untuk menggali informasi yang terkait dengan sistem informasi akuntansi dengan teknologi digital. Wawancara ditujukan kepada sejumlah informan yang memahami siklus informasi akuntansi di perusahaan. Hasil penelitian mendeskripsikan bahwa sistem informasi akuntansi yang menggunakan teknologi digital lebih efektif dan efisien karena data yang disajikan dalam informasi keuangan lebih akurat dan dapat diandalkan. Oleh karena itu penerapan teknologi digital dalam sistem informasi akuntansi harus benar-benar dipertimbangkan dalam penerapannya di perusahaan karena dapat membantu meningkatkan kinerja di perusahaan.Kata kunci: sistem informasi akuntansi; teknologi; digital Abstract Accounting information system as a means to assist organizations in identifying resources, evaluating, and assisting in improving company performance. With digital technology, accounting information systems are more valuable because they are able to present financial information more accurately and in real time. However, there is still ineffectiveness in implementation because it can only be accessed by certain authorities. Therefore, this study aims to explore accounting information systems that apply digital technology in company operations to be more effective and efficient. This research includes qualitative research, with phenomenological methods. The focus of the research was carried out at PT. Nalendra Halilintar Samudra in Central Java. Researchers used the interview method as many as 10 people to explore information related to accounting information systems with digital technology. Interviews were addressed to a number of informants who understand the accounting information cycle in the company. The results of the study describe that an accounting information system that uses digital technology is more effective and efficient because the data presented in financial information is more accurate and reliable. Therefore, the application of digital technology in accounting information systems must really be considered in its application in the company because it can help improve performance in the company.Keywords: accounting information system; technology; digital
Co-Authors Alfa Vivianita Ani Setyowati Ani Setyowati Setyowati Scorina Dwiantari