Expensive: Jurnal Akuntansi dan Keuangan

Analisis Penerapan Metode Pencatatan dan Penilaian Persediaan Barang Dagang sesuai Dengan PSAK

Endah Dwi Lestari, Jawoto Nusantoro, Ana Septiani — Mon, 12 Oct 2026 11:14:08 +0700

This study aims to examine the implementation of the method of recording and assessing merchandise inventory at the MP One Stationery Store and its compliance with PSAK No. 14. Inventory is a critical element in trading business operations, affecting efficiency and effectiveness, especially in calculating cost of goods sold and profit. A qualitative descriptive approach was used with triangulation techniques through questionnaires, interviews, observations, and documentation from managers, finance staff, and warehouse staff. The results show that the MP One Stationery Store applies the perpetual recording via ACOSYS system and FIFO valuation method in accordance with PSAK No. 14, which has a positive impact on recording accuracy and operational efficiency. The findings indicate a compliance level of 80% and operational efficiency of 90%. However, there are obstacles in the form of mismatches between system data and physical conditions due to dependence on the parent branch (CV Multi Paper), which need to be addressed through improving internal controls and staff training. This study contributes to retail inventory management literature by evaluating the effectiveness of digital systems within the framework of financial accounting standards

Analisis Faktor-Faktor yang Mempengaruhi Kinerja Perangkat Desa dalam Pengelolaan Dana Desa

Atensyah Atensyah, Fachruzzaman Fachruzzaman, Abdullah Abdullah — Wed, 30 Sep 2026 00:00:00 +0700

This primary focus of this study is to evaluate the various elements influencing the effectiveness of village apparatuses in managing Village Funds, specifically highlighting the aspects of work motivation and competence. Adopting a quantitative design, this research involved 60 village officials in Seginim District, South Bengkulu Regency, as survey respondents. Sample selection relied on the purposive sampling method, establishing prerequisites of at least one year of service and holding an administrative position. After data processing via the SPSS program using multiple linear regression techniques, the empirical findings reveal that the work competence of the apparatus exerts a positive and significant partial impact on the success of village fund management. Likewise, work motivation is proven to trigger a significant increase in performance. Simultaneously, the combination of both factors contributes to boosting the accountability and efficiency of the village apparatus. The output of this research underscores the urgency of strengthening motivation and escalating capacity to achieve transparent and efficient village financial governance in alignment with the latest regulations.

Pengembangan Strategi Transformasi Digital UMKM melalui Adopsi E-Commerce: Pendekatan SWOT

Valentina Febrianti, Jawoto Nusantoro, Elmira Febri Darmayanti — Wed, 30 Sep 2026 00:00:00 +0700

This study aims to identify the fundamental potential information of internal and external factors that determine strategies for business development. The growth of Roti Serumpun Bakery, an MSME, appears to be slow due to the lag in adopting e-commerce technology in its operations. A SWOT analysis is required to determine the strengths, weaknesses, opportunities, and threats faced by the company. The data collection techniques used in this research include observation, interviews, and documentation. Based on the analysis, the calculation of the IFAS and EFAS matrices indicates that strengths outweigh weaknesses and opportunities outweigh threats. It can be concluded that Roti Serumpun Bakery should adopt an aggressive strategy in developing e-commerce technology, given its considerable strengths and opportunities amid the increasingly competitive MSME sector.