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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Akuntansi dan Bisnis Jurnal Abdi Masyarakat (JAM) Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Indonesian Journal for Social Responsibility Journal of Islamic Economics and Social Science (JIESS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat JIPkM Jurnal Audit dan Perpajakan
Annisa Hakim Zamzami
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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ANALISIS PERBEDAAN TINGKAT PERSEPSI ETIKA MAHASISWA AKUNTANSI TERHADAP EARNINGS MANAGEMENT BERDASARKAN TINGKAT PENDIDIKAN Z, Annisa Hakim; Samben, Arens Fideous
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.874 KB) | DOI: 10.33558/jrak.v10i1.1644

Abstract

Tujuan penelitian ini adalah untuk melihat perbedaan persepsi etika mahasiswa akuntansi terhadap earnings management berdasarkan tingkat pendidikan. Data yang digunakan dalam penelitian ini adalah mahasiswa Strata 1 dan Strata 2 dilingkungan kampus FEB Universitas Gadjah Mada dengan jumlah sampel sebesar 109 terdiri dari 56 mahasiswa Strata1 dan 53 mahasiswa Strata2. Alat uji statistik independence t-test digunakan untuk melihat perbedaan tersebut. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan mengenai persepsi etika mahasiswa akuntansi terhadap earnings management berdasarkan tingkat pendidikan.
Behavioral Intention Mahasiswa dalam Penggunaan ERP z, annisa hakim
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i3.17504

Abstract

Abstract. This study examined the external factors of education and training on TAM with three research models, namely the relationship of education and training to perceived usefulness and perceived ease of use; the relationship perceived ease of use towards perceived usefulness; and the relationship perceived ease of use and perceived usefulness to behavioral intention. The research sample was students who took the SAP Finance in semester 20182019 as many as 163. The research model was analyzed using Structural Equation Model variant base with SmartPLS 2.0. The results of the study stated that education and training had a significant effect on perceived usefulness and perceived ease of use, perceived ease of use had a significant effect on perceived usefulness, and perceived ease of use had a significant effect on behavioral intention. Only the perceived usefulness does not significantly effect on the behavioral intention to use ERP system. This might be due to the respondents being students who do not have experience in the world of work so that they are less aware of the benefits to the system that is used in real terms.Keywords. Behavioral Intention; Education and Training; Tecnology Acceptance Model (TAM).Abstrak. Penelitian ini menguji faktor eksternal pendidikan dan pelatihan terhadap TAM dengan tiga model penelitian, yaitu hubungan pendidikan dan pelatihan terhadap perceived usefulness dan perceived ease of use; hubungan  perceived ease of use terhadap perceived usefulness; dan hubungan perceived ease of use dan perceived usefulness terhadap behavioral intention. Sampel peneitian ini adalah mahasiswa yang mengambil matakuliah SAP Keuangan semester ganjil 20182019 sebanyak 163. Model penelitian dianalisis menggunakan Struktural Equation Model berbasis varian (SEM) dengan SmartPLS 2.0. Hasil penelitian menyatakan bahwa pendidikan dan pelatihan berpengaruh secara signifikan terhadap perceived usefulness dan perceived ease of use, perceived ease of use memiliki pengaruh signifikan terhadap perceived usefulness, dan perceived ease of use memiliki pengaruh signifikan terhadap behavioral intention. Hanya perceived usefulness yang mempengaruhi tidak signifikan terhadap behavioral intention sistem ERP. Hal ini mungkin disebabkan responden adalah mahasiswa yang belum memiliki pengalaman di duni kerja sehingga kurang merasankan manfaat terhadap sistem yang digunakan secara nyata.
Pelapor Kecurangan: Persepsi Kerugian Personal, Status Pelanggar, Dukungan dan Perlindungan Organisasi Erna Setiany; Annisa Hakim Zamzami; Sri Wahyu Agustiningsih
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.194 KB) | DOI: 10.20961/jab.v20i2.556

Abstract

Employee participation as a whistleblower is still low. This is due to various factors that make employees reluctant to report the fraud they have encountered, such as perceptions of personal loss and the status of offenders. On the other hand, there are factors that allow employees to blow the whistle, such as organizational support and protection. Thus, this study examines personal cost factors, offender status, organizational support and protection against internal whistleblowing intentions. Respondents of this study were 112 accounting students who have worked in both the private and government sectors in DKI Jakarta. The results showed that only organizational protection had a significant effect on internal whistleblowing intentions. Meanwhile, personal costs, violator status, and organizational support have no significant effect on internal whistleblowing intentions.Partisipasi karyawan menjadi whistleblower masih tergolong rendah. Hal ini disebabkan oleh berbagai faktor yang membuat karyawan enggan untuk melaporkan kecurangan mereka temui, seperti persepsi kerugian pribadi dan status pelanggar. Dilain sisi terdapat factor yang memungkinkan karyawan untuk melaporkan kecurangan, seperti dukungan dan proteksi organisasi. Dengan demikian penelitian ini menguji faktor persepsi kerugian pribadi, status pelanggar, dukungan dan proteksi organisasi terhadap niat pelaporan kecurangan internal. Responden penelitian ini adalah 112 mahasiswa akuntansi yang sudah bekerja baik sektor swasta maupun pemerintahan di DKI Jakarta menggunakan kuisioner dan dianalisis menggunakan SEM berbasis kovarian dengan Smart PLS 2.0. Hasil penelitian menunjukkan bahwa hanya perlindungan organisasi yang signifikan berpengaruh terhadap niat pelaporan kecurangan internal. Sedangkan spersepsi kerugian pribadi, status pelanggar, dan dukungan organisasi tidak signifikan berpengaruh terhadap niat pelaporan kecurangan internal.
Pandemic Covid-19, Revolution Industry 4.0 and Digital Entrepreneur Trending Annisa Hakim Zamzami; Febrina Mahliza; Anees Janee Ali; Lucky Nugroho
Journal of Islamic Economics and Social Science (JIESS) Vol 2, No 2 (2021)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2021.v2i2.007

Abstract

Change is an inevitability where currently the business world is exposed to the Covid-19 Pandemic, Industrial Revolution 4.0. Therefore, this study aims to analyze the needs of the majority of society today and how entrepreneurs can survive and expand their businesses in an era of volatility, uncertainty, complexity, and ambiguity. Referring to the purpose of the research, the formulation of this research problem includes: (i) What are the characteristics of consumers of the Gen Z group and millennials?; (ii) What are the challenges for entrepreneurs in the era of the Covid-19 Pandemic, the VUCA era and the era of the Industrial Revolution 4.0?; (iii) How can entrepreneurs retain the consumers in the era of the Covid-19 Pandemic, the VUCA era and the era of the Industrial Revolution 4.0?, the VUCA era and the era of the Industrial Revolution 4.0?. Furthermore, the results of this study are that the majority of the composition of the current population of Indonesia is Gen Z and Millennials. Therefore, they need digital-based products and services so that entrepreneurs can capture these needs and turn business processes and business models into digital entrepreneurs. Therefore, the implication of this research is to provide information to entrepreneurs and all stakeholders related to the field of entrepreneurship. In addition, the novelty of this research is to connect the needs of the majority of society at this time with digital entrepreneurs
Pengaruh Profitabilitas, Pertumbuhan Penjualan, Ukuran Perusahaan dan Ukuran Dewan Direksi terhadap Financial Distress Rega Erlangga; Annisa Hakim Zamzami
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.14555

Abstract

The purpose of this study is to determine the effect of profitability, sales growth, company size, and board size on financial distress using data from coal mining sub-sector companies listed on the Indonesian stock exchange for the period 2014-2019. The method used in this research is quantitative research methods with secondary data. The population of the data in this study was 26 companies. The sample was taken using the purposive sampling method. This study uses multiple linear regression analysis techniques. The results of this study indicate that (1) ROA has a significant positive effect on financial distress, (2) Sales Growth has a significant negative effect on financial distress, (3) Company size and Board of Directors size have no effect on financial distress.
LITERASI KEUANGAN BAGI SISWA SMA/SMK SEBAGAI GENERASI MUDA MELEK KEUANGAN Annisa Hakim Z; Erna Setiany; Angela Dirman
Jurnal Inovasi dan Pengabdian Kepada Masyarakat Vol 2, No 2 (2022): Jurnal Inovasi dan Pengabdian Kepada Masyarakat (JIPkM)
Publisher : STIE Trisna Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.147 KB) | DOI: 10.47232/jipkm.v2i2.243

Abstract

The Covid-19 pandemic has had a huge impact on the family economy. the existence of large-scale restrictions hampered economic activity and reduced income. Many people were not ready financially because of weak literacy. With literacy socialization to the younger generation, it is possible for a global crisis to occur in the future to be better prepared than what society is currently facing. This socialization was held online for high school students in the West Jakarta area in the form of education. Overall financial literacy education has a good impact on students, their enthusiasm for knowing financial literacy can be seen in the question session to find out more. Future activities will include hands-on training with several applications for planning and managing finances.Keywords: young generation, financial literacy, global economic crisis. Ringkasan. Pandemi covid-19 memberikan dampak yang sanagat besar bagi perekonomian keluarga. adanya Pembatasan berskala besar membuat aktivitas perekonomian terhambat dan menurunkan penghasilan. Banyak masyarakat yang tidak siap secara finansial karena lemahnya literasi. Dengan adanya sosialisasi literasi terhadap generasi muda, maka kemungkinan untuk terjadinya kondisi Krisi global di masa depan akan lebih siap dibandingkan yang dihadapi oleh masyarakat saat ini. Sosialisasi ini diadakan secara daring bagi siswa-siswi sekolah menengah atas di wilayah Jakarta Barat dalam bentuk edukasi. Secara sekeluruhan edukasi literasi keuangan memberikan dampak baik kepada siswa-siswa, antusias mereka untuk mengetahui literasi keuangan terlihat pada sesi tanya jawab untuk mengetahui lebih jauh. Kegiatan ke depan akan diadakan pelatihan langsung dengan beberapa aplikasi untuk membuat merencanakan dan mengelola keuangan.Kata kunci: generasi muda, literasi keuangan, krisis global.
THE INTENTION TO ADOPTING CRYPTOCURRENCY OF JAKARTA COMMUNITY Zamzami, Annisa Hakim
Dinasti International Journal of Management Science Vol. 2 No. 2 (2020): Dinasti International Journal of Management Science (November - December 2020)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v2i2.448

Abstract

The development of information technology encourages technological growth in the financial sector, namely cryptocurrency. Cryptocurrencies created by private parties still have many shortcomings in terms of security. So it needs an important role from the competent institution. In addition, during the Covid 19 pandemic, cash was considered a medium for spreading the virus. So one of the reasons China started releasing its own digital money was under the strict control of the People's Bank of China. Indonesia is the country with the highest number of positive indications for Covid-19 in Southeast Asia, especially in Jakarta. Therefore, this study examines the planning behavior of the people of DKI Jakarta to adopt cryptocurrency as a transaction tool, using the theory of planning behavior (TPB). 207 research samples were analyzed using covariance-based SEM method with the SmartPLS 2.0 tool. The results showed that only attitudes significantly affect individual intentions to use digital money. Meanwhile, subjective norms and behavioral control do not significantly affect individual intentions to adopt cryptocurrency
Hydroponic Business Diversification: Health Detox Drinks In Improving The Economy And Food Security Of Urban Communities In South Meruya Zamzami, Annisa Hakim; Asih, Daru; Melzatia, Shinta; Putri, Febry Kurnia; Saputra, Ahmad Reza
Jurnal Abdi Masyarakat (JAM) Vol 10, No 1 (2024): JAM (Jurnal Abdi Masyarakat) - September 2024
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jam.v10i1.25707

Abstract

One way to reduce greenhouse gas emissions is by reforestation. Reforestation that can provide benefits for South Meruya residents who have limited land can use the Hydroponic method to grow crops. In order for the buying and selling power of hydroponic vegetables to increase, it is necessary to develop the business by increasing the types of products derived from hydroponic harvests, namely health detox drinks, to improve the economy and family food security. This activity is designed holistically to introduce the public to the concept of the importance of business diversification to find product ideas that can be developed from existing resources, calculate cost and selling prices, create attractive product packaging with halal guarantees, and market products online through media. social and marketplace. Potential that can be developed by partners includes the willingness of South Meruya PKK women, internet networks, awareness of entrepreneurship, increased demand for healthy food and drinks, especially hydroponic vegetables and derivative products, health detox drinks. In the end, this activity is expected to improve the economy of the urban communities targeted by the activity.
South Meruya PPM in MSMEs Financial Management UTAMI, Fransisca Listyaningsih; ZAMZAMI, Annisa Hakim
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2025)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i3.1083

Abstract

PPM activities target MSME partners in the Meruya Selatan Village area, West Jakarta. Based on the situation analysis, it is known that the increasing number of MSMEs in the Meruya Selatan area is facing problems related to finance, such as poor financial performance, difficulty in increasing business profits, and insignificant business development. The potential that can be developed includes the number of active MSME actors, cooperatives that accommodate MSMEs, and motivation to become entrepreneurs. Thus, the socialization of MSME management is packaged directly by determining selling prices, recording financial transactions, and providing simple financial reporting to MSME actors in the Meruya Selatan Village. This activity aims to provide knowledge and skills to MSME actors in the Meruya Selatan Village area to determine the selling price of products appropriately to avoid losses and use accounting easily to prepare simple financial reports. Understanding simple accounting helps MSME actors manage sources of funds carefully and efficiently so that MSMEs can develop better and improve the Indonesian economy.
Digital Marketing Communication to Improve Marketing of Candle Products from Waste Management in an Effort to Empower Communities in Kembangan, West Jakarta Briandana, Rizki; Andika, Julpri; Z, Annisa Hakim
Jurnal Abdi Masyarakat (JAM) Vol 10, No 2 (2025): JAM (Jurnal Abdi Masyarakat) - Maret 2025
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jam.v10i2.30140

Abstract

The issue of used cooking oil waste is currently not as much of a concern as the issue of plastic waste because many people take it for granted. Based on discussions with the Head of RT.15 RW.06 North Kembangan Village, West Jakarta, and also field observations, 220 families in the area have difficulty managing waste from used cooking oil. To overcome this, various efforts were made so that the community had an understanding of the impact of using or disposing of used cooking oil. In addition, the waste of used cooking oil generated has the potential to increase economic empowerment and improve skills in utilizing the waste into candles. The purpose of this activity is to market the candle products produced through digital marketing communication with several stages of the method by conducting socialization and training for the community about the dangers of used cooking oil waste and ways to recycle and manage used cooking oil waste in an environmentally friendly manner. Then apply the technology of filtering used cooking oil so that the community does not wait for the oil to settle too long and create an account on e-commerce as a marketing tool for products made from used cooking oil. The results of this activity show that participants can understand the material provided, and it is hoped that participants can implement waste management from used cooking oil.
Co-Authors Andi Adriansyah Anees Janee Ali Angela Dirman Dafit Feriyanto Daru Asih Elly Yuliawati Erna Setiany Febrina Mahliza Fransisca Listyaningsih Utami Julpri Andika Lucky Nugroho Mulyana Chandra Hadiati Pratiwi, Riri Putri, Febry Kurnia Rahayu, Muthia Ramadhan, Kurnia Rega Erlangga Rizki Briandana Samben, Arens Fideous Saputra, Ahmad Reza Setiawan , Veronica Shinta Melzatia Sri Wahyu Agustiningsih Waluyo Waluyo Yananto Mihadi Putra