Jurnal Sistem Informasi Akuntansi dan Manajemen

Budgeting Application Adoption for Student Organization Festival Financial Management

Muhammad Ullul Albab — 2026-06-23

Purpose: This study examines the adoption and effectiveness of a mobile-based budgeting application implemented during the UCIC Festival 2023, organized by the student organization JUSIAM at Universitas Cikal Harapan Indonesia. The primary purpose is to evaluate how digital budgeting tools improve financial transparency, accuracy, and management efficiency within student organizations operating large-scale events.
Methodology: A mixed-methods approach was employed, combining quantitative survey data collected from 47 committee members using a structured questionnaire, semi-structured interviews with five finance division leaders, document analysis of 12 financial reports, and direct observation of budget approval meetings. Data were analyzed using descriptive statistics, thematic analysis, and comparative evaluation of pre- and post-implementation financial records.
Results: The application significantly improved financial transparency (mean = 4.47), user satisfaction (mean = 4.38), and intention to continue using (mean = 4.52) on a five-point Likert scale. Budget accuracy errors were reduced by 38% compared to the previous manual system.
Conclusions: The budgeting application effectively supported financial governance within student organizations and demonstrated strong potential for scalable adoption.
Limitations: The study is limited to a single event context within one institution, constraining generalizability.
Contributions: This research contributes empirical evidence on digital financial tool adoption in non-profit student organization contexts, offering a practical framework for event-based budgeting management.

Accounting Information Systems and Financial Report Quality Among Micro, Small, and Medium Enterprises in Makassar

Imelda Syahrina — 2026-07-16

Purpose: This study analyzes the effect of accounting information systems on the quality of financial reports produced by Micro, Small, and Medium Enterprises (MSMEs) in Makassar City, identifying how adoption of such systems contributes to relevance, reliability, comparability, understandability, and timeliness among owners who use digital or semi-digital bookkeeping.
Methodology: A quantitative, causal associative design was used. Primary data were collected through a five-point Likert questionnaire distributed to 100 MSME operators in Makassar City who already use an accounting information system, selected through purposive sampling. Analysis included descriptive statistics, validity and reliability testing, classical assumption testing, and simple linear regression using IBM SPSS Statistics version 26.
Results: Accounting information systems exerted a positive and significant effect on reporting quality, with a regression coefficient of 0.718 and significance of 0.000. The system explained about 40.2% of variance in reporting quality, with the remainder attributable to factors such as human resource competence and financial literacy.
Conclusions: Effective adoption of accounting information systems improves the accuracy, relevance, and timeliness of MSME financial reports and supports better business decisions.
Limitations: The study relies on one independent variable and a sample confined to Makassar City, limiting generalizability.
Contribution: The study provides empirical evidence on the role of accounting information systems in MSME reporting quality and contributes to accounting scholarship and financial management practice.

Price and Product Quality as Determinants of Customer Satisfaction: A Fashion SME Case Study

Dewi Hermawati — 2026-06-23

Purpose: This study examines how price and product quality shape customer satisfaction at Fashion Outlet Rantauprapat (FOR), a Small and Medium Enterprise (SME) fashion retailer in Aek Tapa, North Sumatra, Indonesia.
Methodology: A qualitative descriptive case study was conducted using unstructured interviews with six purposively selected informants (the owner, two employees, and three regular customers), direct observation between 20 and 25 October 2023, and documentary review of monthly sales for the 2023 calendar year. Data were analyzed through the Miles and Huberman interactive model of data reduction, data display, and verification, supported by source triangulation.
Results: Both determinants positively influenced satisfaction. Value aligned, multi-tier pricing made prices feel commensurate with quality, while consistent quality and trend aligned stock curation drove repeat purchases and loyalty. Sales rose continuously from IDR 10,500,000 in January to IDR 18,250,000 in December, totaling IDR 176,409,000, a 73.8% annual increase. Conclusions: Competitive pricing and consistent product quality jointly generate satisfaction, loyalty, and steady revenue growth at FOR, with quality emerging as the dominant retention driver. Limitations: The single store purposive design with six informants limits statistical generalization and reflects interpretive judgement without quantitative validation.
Contributions: The study supplies contextual, informant grounded evidence on price and quality as satisfaction determinants for Indonesian SME fashion retailers in secondary cities and enriches the SME marketing management literature.

Accounting Practices Among Chili Farmers in West Sinjai: A Phenomenological Study of Farm Financial Management

A. Mawar Mekar Reski — 2026-07-17

Purpose: This study analyzes the accounting practices applied by chili farmers in West Sinjai District and examines the farm financial management undertaken to support business sustainability.
Methodology: A qualitative approach with a phenomenological method was employed. Data were obtained through in depth interviews, observation, and documentation of chili farmers, and were analyzed through data reduction, data display, and conclusion drawing.
Results: The findings show that farmers have applied simple accounting practice through recording capital, expenses, profit, and planning the use of funds for the following period. This recording helps farmers understand their farm's financial condition, control costs, and form a basis for decision making. Business experience and seasonal conditions also influence financial management and farm sustainability, with seasonal change identified as the primary constraint, though farmers continue to rely on experience and financial records to reduce the risk of loss in the following planting season.
Conclusions: Simple accounting practice provides real benefit in managing farm finances, improving capital use efficiency, and helping farmers evaluate business outcomes.
Limitations: This research is limited to chili farmers in West Sinjai District with a limited number of informants.
Contributions: This research provides a picture of simple accounting practice in the agricultural sector that can serve as a reference for farmers and for future research.

Implementing Authorized Economic Operator Programmes in Emerging Market Customs Administrations

Muchamad Syaika Gilang Fanani — 2026-06-26

Purpose: This study examines the implementation of the Authorized Economic Operator (AEO) programme at Tanjung Perak Customs and Excise Service (KPPBC TMP Tanjung Perak), Indonesia’s principal eastern maritime customs administration. T
Methodology: A qualitative descriptive case study design was adopted, combining semi-structured interviews with a key informant from the Public Services and Counselling Section of KPPBC TMP Tanjung Perak, systematic documentary analysis of Indonesian AEO regulatory instruments spanning 2010 to 2023, and thematic analysis benchmarked against WCO SAFE Framework standards.
Results: The findings indicate that Tanjung Perak Customs administers 51 AEO-certified companies, representing approximately 37% of Indonesia’s national AEO portfolio, through a centralized certification system coordinated by the Directorate General of Customs and Excise. AEO operators contributed around IDR 78 trillion in export foreign exchange and IDR 20 trillion in import foreign exchange in 2020. However, implementation faces capacity constraints in systematic monitoring, resulting in a predominantly reactive oversight approach.
Conclusions: Indonesia’s AEO implementation reflects a hybrid governance model combining centralized certification with decentralized monitoring, generating both trade facilitation benefits and governance challenges related to supervision effectiveness.
Limitations: The study is confined to a single customs jurisdiction and the 2010–2023 period, limiting broader generalization.
Contributions: This research advances AEO literature in emerging economies through a port-level analysis of governance tensions in customs administration.