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<![CDATA[Penolakan Pengguna dan Strategi Penyelarasan Aplikasi Sistem Informasi Keuangan dan Akuntansi Dalam Mendukung Penyusunan Laporan Keuangan Koperasi ]]>
<![CDATA[Kosadi, Ferry]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v8i1.20856
<![CDATA[The research objective is to develop the application of financial and accounting information systems (AIS) and optimize the knowledge and capability of the human resources (HR) of savings and loan cooperatives in Bandung with seven branches in Indonesia. True Experimental Method with Pretest-Posttest Experimental Design and Throwaway Prototyping method through a functional business process approach to explore alternative prototypes and find out the user’s resistances so as to get the appropriate alignment strategy solutions. The results are in the form of knowledge and capability gaps in HR and user rejection of computerization, accounting and financial reports. Treatment training and outreach have the effect of increasing the knowledge and ability of computerization, accounting and financial reports. Alignment strategies using Local Area Networks and semi-integrated automation applications Spreadsheets for branches that have not mastered IT and web-based applications at other branches with the head office as the central process of accounting and financial reports. The commitment of the Management and special staff in the organizational structure as maintaining the infrastructure, securing the database, empowering and mentoring for HR is an important part in the process of adapting to improving and accelerating behavior change and business processes of IT-based cooperative businesses.Abstrak.Tujuan penelitian mengembangkan aplikasi sistem informasi keuangan dan akuntansi (SIA) dan mengoptimalkan pengetahuan dan kemampuan sumber daya manusia (SDM) koperasi simpan pinjam di Bandung dengan tujuh cabang di Indonesia. Metode True Experimental dengan Pretest-Posttest Experimental Design dan metode Throwaway Prototyping melalui pendekatan proses bisnis fungsional untuk mengeksplorasi alternatif prototype dan mengetahui penolakan pengguna sehingga mendapatkan solusi strategi penyelarasan yang sesuai. Hasil berupa kesenjangan pengetahuan dan kemampuan SDM serta penolakan pengguna pada komputerisasi, akuntansi dan laporan keuangan. Treatment pelatihan dan sosialisasi memberikan dampak peningkatan pengetahuan dan kemampuan komputerisasi, akuntansi dan laporan keuangan. Strategi penyelarasan menggunakan Local Area Network dan aplikasi semi terintegrasi otomatisasi Spreadsheet untuk cabang yang belum menguasi TI dan aplikasi web based pada cabang lainnya dengan kantor pusat sebagai sentral proses akuntansi dan laporan keuangan. Komitmen Manajemn dan staf khusus dalam struktur organisasi sebagai pemelihara infrastruktur, pengamanan database, pemberdaya dan mentor bagi SDM menjadi bagian penting dalam proses adaptasi peningkatan dan percepatan perubahan perilaku dan proses bisnis koperasi berbasis TI.]]>
<![CDATA[Online Sales And Payment In Smes Financial Reporting Preparation ]]>
<![CDATA[Ferry Kosadi]]>;
<![CDATA[Wajib Ginting]]>;
<![CDATA[Muhammad Iqbal Alamsyah]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i1.14762
<![CDATA[The objective to evaluate relationship between online sales & payment to financial preparation Small & Medium Enterprises. Ecommerce provideautomationtransaction processing through various information technology platforms can have impact in recording transaction and financial reports preparation.Quantitative research method uses Partial Least Square Structural Equation Modeling analysis with descriptive analysis of financial reporting preparation.Result, greatest positive impact Online Payment to Recording Transactions and Online Sales to Financial Statements as well as ability to explain from recording Transactions and Financial Statements in Average Determination state. Average 66.7% positive responsestoservice online features, completeness, accuracy and product sales notifications, 81% support for online payment speed & ease processing, economic value and level of use, 75% support for recording transactions on completeness, simplification and data security and 60% understanding SAK, ease of use, consistency in use, desire to increase understanding accounting and economic value in preparing formal financial reports. Constraints from online sales to financial reporting include infrastructure readiness, human resource adaptation, investment costs and Automation implementation. Overall evidence of digital transactions makes positive contribution to recording &reporting SMEs finances and becomes part of learning in the process of increasing digital iteration and digital transformation in the accounting sector. ]]>
<![CDATA[Intensi adopsi e-commerce dan aplikasi sistem akuntansi ]]>
<![CDATA[Ferry Kosadi]]>;
<![CDATA[Rama Chandra Jaya]]>;
<![CDATA[Deni Hamdani]]>
<![CDATA[ Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.17977/um004v8i22021p115
<![CDATA[AbstractThe purpose of this research is to analyze behavioral intention to conduct online selling and adopt accounting applications, and its effect on the actual use. The research was conducted from the planning and online selling processes through e-commerce platform to the preparation of financial reports by application to measure the intention to adopt and the actual usage of information technology. The study indicates that actual usage of accounting technology is influenced by intention to adopt, with the main factors consisting of the compatibility and observability of the technology. Complexity, relative advantage, and triability are not the obstacles to adopt the accounting technology as long as the technology is userfriendly and easy to observe. Awareness of the importance of accounting information system application and the difficulty of manual accounting processes is the driver of the intention to adopt accounting technology. There are good opportunities to increase digital literacy skills through technology diffusion, which is focused on transforming business technology along with material adjustments and eliminating inhibiting factors such as difficulties in accessing digital devices and their usage.AbstrakPenelitian ini bertujuan untuk menganalisis minat melakukan online selling dan mengadopsi aplikasi akuntansi serta pengaruhnya terhadap penggunaan sebenarnya. Penelitian dilakukan dari proses perencanaan dan online selling pada platform e-commerce hingga penyusunan laporan keuangan yang menggunakan aplikasi untuk mengukur minat adopsi dan actual usage dari teknologi informasi. Hasil penelitian menunjukkan bahwa actual usage teknologi akuntansi dipengaruhi oleh adanya minat untuk mengadopsi dengan faktor utama berupa kompatibilitas dan observabilitas dari teknologi akuntansinya. Faktor kompleksitas, keunggulan relatif, dan triability tidak menjadi halangan untuk mengadopsi penggunaan teknologi akuntansi selama sesuai dengan kondisi penggunanya dan mudah untuk diobservasi. Kesadaran terkait pentingnya adopsi teknologi akuntansi dan kesulitan proses akuntansi secara manual menjadi bagian dalam minat mengadopsi aplikasi sistem informasi akuntansi. Terdapat peluang yang baik untuk peningkatan kemampuan literasi digital melalui difusi teknologi yang berfokus pada transformasi teknologi bisnis disertai penyesuaian materi serta menghilangkan faktor penghambat seperti kesulitan akses pada perangkat digital dan pemanfaatannya.]]>
<![CDATA[Online Learning Readiness, Accounting Automation and Learning Process ]]>
<![CDATA[Ferry Kosadi]]>;
<![CDATA[Devyanthi Syarief]]>;
<![CDATA[Kartika Berliani]]>;
<![CDATA[Muhammad Iqbal Alamsyah]]>
<![CDATA[ JAF (Journal of Accounting and Finance) Vol 6 No 1 (2022): JAF- Journal of Accounting and Finance ]]>
Publisher : <![CDATA[Telkom University ]]>
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DOI: 10.25124/jaf.v6i1.4619
<![CDATA[This research was conducted to evaluate the increase in intention to contribute to the automation of accounting in order to increase digital literacy and formulate virtual learning patterns of computerized accounting practice. There are obstacles in online learning in the form of the effectiveness of learning outcomes, especially on practical materials to improve skills or proficiency in mastering computerized accounting, accompanied by a gap in understanding in the technical field of design and automatic transaction processing with programming language instructions for accounting application design. Experimental designed through the stages of practicing on cloud-based accounting followed by a diffusion stage of practice through spreadsheet applications with automation program instructions as a mediator for increasing digital literacy. Analyze with PLS-SEM to evaluate between online learning readiness, computerized accounting and digital automation with learning process. The novelty is to focus on the technical learning of accounting computerized practices completed by automation processing with algorithms and programming scripts to enhance digital literacy. The results indicate a significant increase in the intention to improve digital literacy and contribute to the development of accounting automation & digitization as well as understanding of program language and application design. There is an increasing intention to contribute to the development of automation and digitalization of accounting by the process of repeated exercise (diffusion) through a certain pattern that indirectly increasing their digital literacy.]]>
<![CDATA[Digital Receipts of Online Transactions in the Reconciliation Process and the Preparation of Financial Reports ]]>
<![CDATA[Ferry Kosadi]]>;
<![CDATA[Wajib Ginting]]>;
<![CDATA[Vina Merliana]]>
<![CDATA[ Journal of Indonesian Economy and Business (JIEB) Vol 36, No 1 (2021): January ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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DOI: 10.22146/jieb.59884
<![CDATA[Introduction/Main Objectives: This research seeks to analyze the use of digital receipts and multi-platform e-commerces’ data integration and the influence they have on the process of reconciliation and the preparation of financial reports by micro, small, and medium-sized enterprises (MSMEs). Background Problems: The use of multi-platform online transactions requires the validation and conversion of the data, which can be an issue during the reconciliation process and the preparation of financial reports. The issue of the data’s integration is due to differences in the interfaces used for the multi-platform transactions and the MSMEs internal abilities. Novelty: The integration and treatment of online transactions via multi-platforms should an internal records or database for the MSMEs, the reconciliation process and preparing financial reports. Research Methods: This research uses a quantitative method with partial least squares structural equation modeling (PLS-SEM) analysis and descriptive analysis to reveal the reconciliation process and the conditions under which financial reports are prepared. Finding/Results: The problems of integrating data from various platforms into internal reports causes duplication of the internal reporting and a long reporting process and the chance of errors. The digital receipt is treated as proof of a manual transaction. Records’ duplication is a technical issue that causes delays in the processing time and reconciliation. None of the MSMEs have a machine-to-machine based (automized) reconciliation process. Conclusion: Transaction receipts from all the platforms affect the transactions’ recording, the reconciliation process, and the preparation of financial reports. Digital receipts provide high levels of confidence because of their completeness, accuracy, easiness, efficiency, simplicity, and suitability for use by MSMEs. The adoption of online sales and payments by MSMEs is highly effective, yet this has not been followed-up with the data’s integration into the reconciliation and accounting process for preparing financial reports.]]>
<![CDATA[TRAINING AND MENTORING FOR ONLINE-BASED TRANSACTION RECORDING (ONLINE TRANSACTION PROCESSING SYSTEMS-OLTP) ]]>
<![CDATA[Alamsyah, Muhammad Iqbal]]>;
<![CDATA[Kosadi, Ferry]]>;
<![CDATA[Ridwan]]>
<![CDATA[ Pasundan International of Community Services Journal (PICS-J) Vol. 5 No. 1 (2023): Volume 05 Number 01 June 2023 ]]>
Publisher : <![CDATA[LPM Universitas Pasundan ]]>
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DOI: 10.23969/picsj.v5i1.6744
<![CDATA[Virageawie is a company that consists of bamboo craftsmen. We see that there is a need for support for increasing partner empowerment, especially in improving partner management capabilities. The problem is, in its activities/operations the use of digital media for transactions made has not provided convenience and speed in the process of transactional reporting and financial reports. There are obstacles including technical capabilities in the use of information technology, the process of correction and reconciliation of data received from each provider, and conversion to a format that is following the habits of business actors, besides that in terms of understanding the procedures and processes for preparing financial reports by Accounting Standards Finance (SAK). The solution that will be provided is in the form of establishing a transaction recording system and preparing digital-based financial reports, training regarding the use of digital-based transaction recording and financial reporting tools, and assistance/assistance for 3 months until partner HR can be completely released and able to run the new system. Material/content related to formation, training, and mentoring is based on the results of previous research from service members, which had been carried out previously at the binongjati knitting center in Bandung City. The output target in this Community Service is that the partner's management ability (virageawie) increases, with evidence of a description of the results of the management ability test/score before and after the activity.]]>
<![CDATA[EFFECT OF BUSINESS RISK, COMPANY SIZE, SALES GROWTH, AND TOTAL ASET TURNOVER AGAINST DEBT TO EQUITY RATIO: Study of Pharmaceutical Sub-Sector Companies Listed on the Indonesia Stock Exchange 2014-2021 Period ]]>
<![CDATA[Suselo, Intan]]>;
<![CDATA[Kosadi, Ferry]]>
<![CDATA[ Journal of Accounting Inaba Vol. 2 No. 1 (2023): Volume 2 Number 1, June 2023 ]]>
Publisher : <![CDATA[Universitas INABA ]]>
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DOI: 10.56956/jai.v2i01.199
<![CDATA[The purpose of this study is to determine the effect of business risk, company size, and sales growth Total Asset Turnover Against Debt to Equity Ratio. The method used in this research is a quantitative method with a descriptive and verification approach. The data analysis technique used in this study is the classical assumption, multiple linear regression test, person correlation coefficient test (product moment), test the coefficient of determination (R2), and hypothesis testing both partially (t test) and simultaneously (f test) using the help of the SPSS version 25 program. Based on the research results show that in testing the hypothesis (t test) the results are: (1) Business Risk (DOL) has a significant effect on Debt to Equity Ratio. (2) Company size has no significant effect on Debt to Equity Ratio. (3) Company growth has a significant effect on Debt to Equity Ratio. (4) Total Asset Turn Over has a significant effect on Debt to Equity Ratio. (5) Business Risk, Company Size, Sales Growth, and Total Asset Turn Over provide a simultaneous (together) effect on Debt to Equity Ratio.(6)]]>
<![CDATA[THE OPTIMIZATION OF ONLINE SELLING THROUGH WEBSITE-BASED E-COMMERCE APPLICATIONS AND MOBILE APPLICATIONS FOR MSMES ]]>
<![CDATA[Chandra Jaya, Rama]]>;
<![CDATA[Kosadi, Ferry]]>
<![CDATA[ Inaba of Community Services Journal Vol. 1 No. 1 (2022): Volume 1 No. 1, June 2022 ]]>
Publisher : <![CDATA[Universitas INABA ]]>
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DOI: 10.56956/inacos.v1i1.31
<![CDATA[The challenges of MSMEs in the digital era through the use of digital platforms in transactions are an excellent opportunity to expand marketing which is expected to increase sales revenue. The digital platform in the form of a marketplace provides various features that can be utilized by MSMEs in the form of online shop features, product promotions, product management and delivery services as well as various payment features that provide convenience and convenience for customers to shop. However, not all MSME actors are able to take advantage of various features in the marketplace with various obstacles faced by MSMEs, including a lack of understanding of the various features available and the benefits that will be obtained as well as a reluctance to learn and operate the various features provided both on the website platform and those that are available. is mobile. The purpose of socializing the use of websites and mobile commerce is expected to help increase market expansion and increase sales revenue as well as increase digital literacy from MSMEs. The method used is through counseling and training as well as the practice of using various features available on the marketplace including product management and packaging and promotion. Further processes, especially those related to increasing income and financial management, are still needed in the utilization of this website and mobile commerce.]]>
<![CDATA[THE SOCIALIZATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES (SAK EMKM) AND WORKSHOP ON SPREADSHEET APPLICATIONS FOR FINANCIAL REPORTS ]]>
<![CDATA[Kosadi, Ferry]]>;
<![CDATA[Ginting, Wajib]]>
<![CDATA[ Inaba of Community Services Journal Vol. 1 No. 1 (2022): Volume 1 No. 1, June 2022 ]]>
Publisher : <![CDATA[Universitas INABA ]]>
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DOI: 10.56956/inacos.v1i1.32
<![CDATA[The purpose of this activity is to increase knowledge and understanding of formal financial reports in accordance with SAK EMKM through socialization in the process of accounting records and preparation of financial reports as well as training using spreadsheet application software to compile financial reports with a transactional approach commonly used by business actors, namely cash disbursements and receipts with automation. the process of recording inventories, fixed assets and preparing formal financial reports in the form of Profit and Loss and Financial Position (Balance Sheet). Initial Stages of Activities, conducting several interview processes to find out the production, buying and selling processes as well as recording habits including recording fixed assets and inventories. Then proceed with the preparation of socialization materials for recording and financial reporting based on SAK EMKM and compiling an application for recording transactions with automation in making financial reports using Spreadsheet Software, namely Microsoft Excel with VBA and Macro. Furthermore, the Socialization of Recording and Preparation of Financial Reports based on SAK EMKM and Workshop on the Use of Spreadsheet Applications in Making Financial Reports was carried out. The results show that the majority of MSME actors tend not to register formally and do not make financial reports based on SAK EMKM. The preparation of financial statements is carried out when there is a need for legality related to access to funding by involving third parties in its preparation.]]>
<![CDATA[Socialization of Accounting Records and Financial Reports Preparation Using Several Alternative Software ]]>
<![CDATA[Kosadi, Ferry]]>;
<![CDATA[Wajib Ginting]]>
<![CDATA[ Inaba of Community Services Journal Vol. 3 No. 1 (2024): Volume 3 No. 1, June 2024 ]]>
Publisher : <![CDATA[Universitas INABA ]]>
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DOI: 10.56956/inacos.v3i1.283
<![CDATA[The aim of this activity is to improve the technical skills of participants, especially in the process of managing accounting data and preparing financial reports through various alternative software and preparing participants' involvement in activities with MSMEs. The main obstacle faced is technical problems related to tracking troubleshooting when the software process is disrupted, or the results of the process are not as they should be. Repeated software usage training will provide better abilities along with an understanding of the characteristics of each software used. Participants can understand the database as the main part of an information system well, but the technical preparation of the database structure still requires further socialization. Participants' interest and confidence in contributing to community services activities showed a very good response so that in future activities it is hoped that their involvement can continue to be increased by previously carrying out orientation and conditioning on certain software.]]>
