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All Journal Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta International Journal of Informatics, Economics, Management and Science
Oktavia Marpaung
Sekolah Tinggi Ilmu Ekonomi Jayakarta, Jakarta
Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences

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Membangun kesadaran kolektif melalui sosialisasi Perubahan ppks menjadi PPKPT di STIE Jayakarta Oktavia Marpaung; Sita Dewi; Bertha Elvy Napitupulu; Frisca L. Siagian
TRIDHARMADIMAS: Jurnal Pengabdian Kepada Masyarakat Jayakarta Vol 6 No 1 (2026): TRIDHARMADIMAS (Juli 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/tridharmadimas.v6i1.2562

Abstract

The change in national policy from PPKS (Prevention and Handling of Sexual Violence) to PPKPT (Prevention and Handling of Violence in Higher Education) marks an important milestone in efforts to create a safe, inclusive campus free from all forms of violence. The outreach activities conducted by the STIE Jayakarta PPKPT Task Force represent a tangible form of service to the campus community. This article aims to document the implementation process of these outreach activities and discuss their strategic significance in fostering a campus culture free from violence. A narrative approach is used to convey the dynamics of the activities and their impact on the collective awareness of the academic community. The results of these activities demonstrate an increased understanding of the types of violence as well as the mechanisms for reporting and addressing them. It is hoped that these activities can serve as a model of best practice in promoting the optimal implementation of Ministry of Education, Culture, Research, and Technology Regulation No. 55 of 2024.
The effect of the fraud hexagon on Financial statement fraud in the finance sector companies Listed on the indonesian stock exchange from 2020 -2023 Bertha Elvy Napitupulu; Muhammad Diva; Oktavia Marpaung; Frisca L. Siagian; Rudy Hedianton Saragih; Luky Yunia Wennadi
International Journal of Informatics, Economics, Management and Science Vol 5 No 2 (2026): IJIEMS (August 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v5i2.2567

Abstract

Financial statements are documents that present a company’s financial information and serve as the basis for evaluating the company’s performance and financial stability. Financial statements contain information regarding the company’s management performance and reflect the company’s condition over a given business period. Every company strives to produce financial statements that are accurate, relevant, and reliable so as to demonstrate that its operations are running smoothly. Fraud is committed to manipulate financial statements so that they appear sound, relevant, and reliable. Financial statement fraud can be caused by various factors. Theories regarding the causes of financial statement fraud have evolved from the fraud triangle, fraud diamond, fraud pentagon, and fraud hexagon, where the factors are pressure, opportunity, rationalization, capability, arrogance, and collusion. This study aims to analyze the influence of the fraud hexagon—comprising pressure, opportunity, rationalization, capability, arrogance, and collusion—on financial statement fraud in financing sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The results of the study indicate that none of the factors in the fraud hexagon had an effect on financial statement fraud at financing sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period.
The contribution of auditor individual characteristics to audit quality: an attribution theory approach in a digital context Oktavia Marpaung; Bertha Elvy Napitupulu; Sita Dewi; Luky Yunia Wennadi; Hadi Santoso
International Journal of Informatics, Economics, Management and Science Vol 5 No 1 (2026): IJIEMS (January 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v5i1.2243

Abstract

The increasing integration of Artificial Intelligence (AI) in the audit process raises concerns about the future role of human auditors. However, human auditors continue to play a critical role in ensuring audit quality through their capability, emotional intelligence, and integrity. This study aims to examine the contribution of these three auditor characteristics in influencing audit quality. Using a quantitative approach, this research collected data from 100 auditors working at public accounting firms (KAP) in the DKI Jakarta region. The sampling technique used was simple random sampling, and data analysis was conducted using multiple linear regression and correlation analysis. The results show that all three variablescapability, emotional intelligence, and integritysignificantly influence audit quality. Among them, capability and emotional intelligence have the strongest positive contribution, followed by integrity. These findings support the attribution theory, which states that individual behavior and outcomes are shaped by internal and external factors. The study contributes to the audit literature by emphasizing the relevance of human factors in an increasingly automated audit environment. Implications include the need for continuous professional development and ethical training to enhance auditors’ competencies in the digital era.
The effect of dividend policy and net income on stock prices of companies listed on the indonesia stock exchange For the period 2021-2023 Rudy Hedianton Saragih; Gamliela Shaina Korompis; Bertha Elvy Napitupulu; Kuncu Saragih; Oktavia Marpaung; Luky Yunia Wennadi
International Journal of Informatics, Economics, Management and Science Vol 4 No 2 (2025): IJIEMS (August 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v4i2.2007

Abstract

Number of companies listed on the Indonesia Stock Exchange are increasing. These companies have gone public, they issue shares and trade them on the Indonesia Stock Exchange. This provides an option for investors to invest. Before investing, investors analyze published information, so that they can correctly decide which shares to buy. The information analyzed is information about the company's performance, including the company's dividend policy and net profit. Dividend policy is information for investors about the company's performance which is expected to encourage stock prices. The company's net profit shows the performance and ability of the entity to make a profit. Investors will receive large dividends if the company has a large net profit. Investors will be more interested in investing which will result in an increase in stock prices. This study aims to determine the effect of dividend policy and net income on stock prices in companies listed on the Indonesia Stock Exchange in the 2021-2023 period. The population of this study are companies listed on the Indonesia Stock Exchange for the period 2021-2023. With the non-probability sampling technique purposive sampling, 23 companies were selected as samples, so that the amount of data used was 69 data. Data analysis uses multiple linear regression and correlation analysis. The results showed that dividend policy has a positive and significant effect on the stock price of companies listed on the Indonesia Stock Exchange for the period 2021-2023.
The effect of audit tool and linked achieved system (ATLAS) on auditor performance Bertha Elvy Napitupulu; Indah Nurhayati; Francisca Hermawan; Kuncu Saragih; Oktavia Marpaung
International Journal of Informatics, Economics, Management and Science Vol 5 No 1 (2026): IJIEMS (January 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v5i1.2245

Abstract

Technological developments require all sectors to implement the use of information technology, including audit processes that transform manual audits into computer-based audit techniques. Computer-based audit techniques make it easier for auditors to collect evidence and evaluate data, thereby supporting the identification of material errors. The optimal use of computer-based audit techniques has a significant impact on the effectiveness of audit implementation. Public accounting firms have begun to use computerized audit techniques to improve the efficiency and effectiveness of the audit process. ATLAS (Audit Tool and Linked Achieved System) is one of the computer-based audit software that has become widely used in public accounting firms. ATLAS is audit software designed to improve the effectiveness and efficiency of audits through structured documentation, tracking of audit findings, and integration of historical data. The use of ATLAS software should significantly improve auditor performance, particularly in terms of the efficiency and accuracy of the audit process. This study aims to determine the effect of ATLAS usage on the performance of auditors from public accounting firms in Jakarta. Auditor performance is measured in terms of efficiency, effectiveness, and accuracy. The sample for this study consisted of 80 auditors from public accounting firms in Jakarta who had worked for at least one year using ATLAS. Data analysis was performed using regression analysis and simple linear correlation, the results of which showed that ATLAS had an effect on auditor performance, namely efficiency, effectiveness, and accuracy.
Co-Authors Bertha Elvy Napitupulu Bertha Elvy Napitupulu Francisca Hermawan Frisca L. Siagian Gamliela Shaina Korompis Hadi Santoso Indah Nurhayati Kuncu Saragih Luky Yunia Wennadi Luky Yunia Wennadi Muhammad Diva Rudy Hedianton Saragih Sita Dewi