Article Per Year (5 Year)
p-Index From 2021 - 2026
6.387
P-Index
This Author published in this journals
All Journal The Indonesian Accounting Review EconBank : Journal Economics and Banking JASF (Journal of Accounting and Strategic Finance) Jurnal Ilmiah Edunomika (JIE) Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Teknologi dan Manajemen Industri Terapan Journal of Economics and Public Health Fokus Abdimas Joong-Ki Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD) J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Joong-Ki Abdimerka: Jurnal Pengabdian Masyarakat Merdeka Membangun Negeri
Puspita, Maria Entina
Sekolah Tinggi Ilmu Ekonomi AMA
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
Designing Ambidextrous AI Governance for Digital Transformation in Fintech Sector Lestari, Merryana; Wijaya, Agustinus Fritz; Puspita, Maria Entina; Vicky
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 2 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.1042

Abstract

The rapid integration of Artificial Intelligence (AI) in financial technology (fintech) has created an urgent need for robust governance mechanisms. While AI drives digital transformation by enabling automation, personalization, fraud detection, and operational efficiency, it also introduces critical challenges related to ethics, security, transparency, and regulatory compliance. This study proposes an Ambidextrous AI Governance Framework, grounded in the COBIT 2019 framework, to address these challenges in fintech organizations. The framework balances exploration (innovation, agility, and ethical practices) with exploitation (risk control, compliance, and operational efficiency) through five integrated governance layers: Governance, Strategic Alignment, Ambidextrous, Operational, and Compliance & Assurance. A design science research approach was employed, including a literature review, expert validation, and simulation within a controlled fintech environment. The results showed that the proposed framework improved governance maturity across COBIT domains and embedded principles of trustworthy AI, such as transparency, accountability, and fairness. This research provides a scalable and adaptable model aligned with international standards, such as ISO/IEC 42001, and regulatory frameworks, including the EU AI Act and OJK guidelines. The proposed governance design enables fintech organizations to innovate responsibly while mitigating risks, ensuring compliance, and fostering trust in AI-driven financial services.
PENDAMPINGAN PENGELOLAAN USAHA UMKM “OMAH CHIRENG SALATIGA” Kusuma, Risalah; Yuliyanti, Yuke; Suci, Indah; Dwiyana, Nita; Kiki, Alya; Fitriyani, Eka; Rumambo, Elmayana; Haongap, Ully; Puspita, Maria Entina
Perwira Journal of Community Development Vol 5 No 2 (2025)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v5i2.494

Abstract

Kegiatan pengabdian ini bertujuan untuk memberikan pendampingan pengelolaan usaha pada salah satu usaha kecil industri rumahan singkong dan tepung tapioka “Omah Chireng Salatiga” yang berlokasi di Kauman Sidorejo Salatiga. Pemberdayaan usaha meliputi pemberdayaan manajemen produksi, pemasaran serta pengelolaan keuangan usaha dengan memberikan pemahaman praktik produksi mulai dari proses produksi, labeling kemasan hingga pengenalan produk, promosi dan saluran distribusi, pencatatan sederhana dalam buku kas hingga pelaporan pajak UMKM. Dengan pendampingan ini diharapkan dapat menjadi media pembelajaran praktis bagi pelaku usaha dalam mendukung kegiatan produksi dan pemasaran, serta dapat memadukan teori dan praktik pencatatan sederhana secara berkesinambungan. Mitra pengabdian kepada masyarakat ini adalah UMKM Omah Chireng Salatiga masih terbatas pada pemahaman pengelolaan usaha, baik dalam pemahaman pengelolaan keuangan, distribusi dan pemasaran usaha. Kegiatan pendampingan pengelolaan usaha dirancang dan disusun sederhana agar mudah dilakukan sesuai kebutuhan dan kemampuan mitra. Manfaat kegiatan ini diharapkan dapat memberikan solusi terhadap kendala yang mitra alami dalam pengelolaan usaha mulai produksi hingga pencatatan keuangan yang lebih baik. Dari kegiatan pendampingan, diketahui bahwa kegiatan ini efektif karena sasaran mitra pelaku usaha UMKM mampu memahami dan menerapkan pengelolaan usaha dalam kegiatan bisnisnya hingga mampu menyusun pelaporan pajak.
Model Tata Kelola TI Terintegrasi untuk Keamanan Informasi di Sektor Fintech Lestari, Merryana; Puspita, Maria Entina; Wijaya, Agustinus Fritz; Vicky
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 3 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.943

Abstract

Penelitian ini menggali penerapan framework tata kelola TI yang tepat khususnya untuk keamanan informasi yaitu dengan mengkombinasikan ISO/IEC 27001:2022, ISO/IEC 27005:2018 dan NIST Cybersecurity Framework 2.0 dalam konteks Perusahaan fintech, serta bagaimana prinsip-prinsip tersebut membantu dalam mitigasi risiko terkait ancaman keamanan informasi. Model tata kelola tersebut terdiri dari 6 (enam) tahapan praktis untuk memperkuat keamanan informasi yang cocok diterapkan khususnya pada Perusahaan fintech, yaitu Inisiasi dan Tata Kelola Perusahaan, Desain dan Implementasi keamanan informasi, Penguatan sumber daya manusia, Keamanan operasional, Keamanan pengembangan, serta Evaluasi dan peningkatan. Model tata kelola ini mendukung perusahaan fintech dalam membangun sistem keamanan informasi yang tangguh, adaptif, dan berkelanjutan, yang mampu melindungi aset, menjaga kepercayaan pelanggan, serta dapat memastikan kelangsungan operasional di tengah ancaman siber yang terus berkembang.
DARI SAMPAH JADI RUPIAH: PEMBERDAYAAN PKK BENDOSARI MELALUI PEMBUATAN MODEL BANK SAMPAH ORGANIK BERBASIS BIOPORI UNTUK PENINGKATAN EKONOMI DAN LINGKUNGAN Puspita, Maria Entina; Krisnianda, Elen; Agnestiana, Maria Rutverra; Suyatno, Anggun Maulinda; Hidayat, Fajar; Fadilla, Annisa Nurul
Fokus ABDIMAS Vol 4, No 2: Oktober 2025
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.v4i2.1550

Abstract

This community service program aims to empower the women of PKK RT 005 Dusun Bendosari through household waste management using the Bank Sampah Unit (BSU) model and Lubang Resapan Biopori (LRB). The methods applied include socialization, training, hands-on practice, and mentoring with a project-based learning approach. The results indicate that participants are able to independently separate organic and inorganic waste, process organic waste into compost through biopores, and use the compost to support the Nutrition Garden, which produces vegetables such as mustard greens, water spinach, and spinach. Furthermore, through BSU, the community gains economic benefits from the sale of recyclable inorganic waste. This program not only enhances environmental awareness and community cleanliness but also increases household income while reducing expenses through the consumption of vegetables from the Nutrition Garden. Thus, the activity creates a dual impact by improving household economic welfare and promoting sustainable environmental preservation
Pengaruh Inflasi dan Suku Bunga Terhadap Profitabilitas Bank Swasta yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022 Santoso, Riza Marines Putri; Puspita, Maria Entina
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 3 No. 8: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v3i8.4031

Abstract

Penelitian ini menguji pengaruh inflasi dan suku bunga terhadap profitabilitas bank swasta yang terdaftar di Bursa Efek Indonesia tahun 2021-2022. Dengan menggunakan sampel pada bank swasta yang terdaftar di Bursa Efek Indonesia tahun 2021-2022. Penelitian ini merupakan penelitian kuantitatif dengan teknik analisis regresi linier berganda dan metode pengambilan sampel menggunakan metode purposive sampling dengan pengujian pada uji t, uji F dan koefisien determinasi (R2). Hasil penelitian ini menemukan bahwa inflasi tidak berpengaruh signifikan terhadap profitabilitas, sedangkan suku bunga berpengaruh signifikan terhadap profitabilitas. Pengujian secara simultan menunjukkan inflasi dan suku bunga secara simultan berpengaruh terhadap profitabilitas bank swasta di BEI periode 2021 – 2022.
Factors affecting the use of accounting information in small and medium enterprises (SMEs): a study on SMEs in Tingkir, Salatiga Puspita, Maria Entina; Pramono, Joko
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1818

Abstract

This study aims to examine the effect of business turnover, business’ age, educational level, accounting knowledge, accounting training and owner motivation on the use of accounting information in Small and Medium Enterprises (SMEs) in Tingkir, Salatiga City. The data were collected using accidental sampling where the respondents were SMEs who were willing as the respondents for this research. This study used primary data in the form of questionnaires for 30 respondents. This is an explanatory study with a quantitative approach to explain the relationship between variables by testing hypotheses and conducting statistical tests. Data were analyzed using multiple linear regression. The results showed that only accounting training was statistically proven to have a positive effect on the use of accounting information for SMEs in Tingkir Salatiga. Other variables such as business turnover, business’ age, educational level, accounting knowledge and motivation were not statistically proven to have an effect on the use of accounting information in these SMEs.
Pemberdayaan Kelompok PKK Melalui Program Bank Sampah di RT 06 RW 13 Mangunsari Puspita, Maria Entina; Pramono, Joko; Magrisa, Agidia; Lathifatul, Dewi Nurul
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 3: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i3.3077

Abstract

Pengabdian ini bertujuan untuk memberikan sosialisasi dan pendampingan terkait bank sampah pada ibu-ibu kelompok PKK di RT 06 RW 13 Mangunsari Salatiga. Kegiatan sosialisasi dan dilakukan dengan cara presentasi oleh narasumber dari Tim Bank Sampah Induk (BSI) Salatiga, serta diskusi dan simulasi. Sasaran kegiatan Pengabdian Kepada Masyarakat ini adalah ibu-ibu kelompok PKK Mangunsari Salatiga. Melalui kegiatan sosialiasi dan pendampingan bank sampah ini diharapkan ibu-ibu kelompok PKK di RT ini mampu mengelola sampah mereka dengan maksimal serta mulai disiplin dalam memilih dan memilah sampah rumah tangga, sehingga program bank sampah di RT ini dapat terwujud demi sampah ramah lingkungan. Bank sampah merupakan salah satu program pemerintah daerah dalam rangka sampah ramah lingkungan. Melalui kegiatan ini diharapkan dapat menumbuhkan kesadaran dan komitmen bersama bagi ibu-ibu kelompok PKK dalam memilih dan memilah sampah dengan konsep 3R. Tidak lanjut dari kegiatan ini adalah pendampingan berkelanjutan sehingga peserta pendampingan tersebut dapat benar-benar melakukan pilah sampah secara mandiri sebagai salah satu alternative peningkatan pendapatan ekonomi keluarga.
PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN AKTIVITAS TERHADAP PRICE EARNING RATIO Ula, Syarifatul; Widodo, Tri; Pramono, Joko; Puspita, Maria Entina
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.299

Abstract

The aim of this research is to determine the effect of liquidity, solvency, profitability and activity on price earning ratios in food and beverage companies, either partially or simultaneously. The data used is secondary data published by the Indonesian Stock Exchange in 2022. The research type is explanatory research with multiple linear regression data analysis, t test, F test and coefficient of determination. Based on the partial test the results showed that the Liquidity, Solvency and Activity variable had no significant effect on the price earnings ratio. Profitability variable has a significant effect on the price earnings ratio. In the results of the simultaneous test, there is a significant influence of the variables liquidity, solvency, profitability and activity simultaneously on the price earning ratio of food and beverage companies on the Indonesia Stock Exchange. The coefficient of determination results obtained were 15.5%, these four variables influenced the price earning ratio, while 84.5% were influenced by other variables not examined in this research such as cash ratio, debt ratio, gross profit margin, total assets and turnover ratio. As an investor, you can optimize current assets, apart from that, investors can also increase the company's capital and profits. For further research, it is recommended to use companies from other sectors to obtain variations in research results.
PENDAMPINGAN PENGELOLAAN USAHA UMKM PAK SLAMET TINGKIR TENGAH SALATIGA Afandi, Pandi; Puspita, Maria Entina; Ningrum, Diah Kusuma
Perwira Journal of Community Development Vol 5 No 1 (2025)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v5i1.472

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan pengelolaan usaha pada Usaha Mikro Kecil dan Menengah (UMKM) pada salah satu usaha kecil industri rumahan kue kering di wilayah Tingkir Tengah Kota Salatiga. Dengan adanya pendampingan khususnya terkait dengan manajemen produksi, manajemen pemasaran dan manajemen keuangan dengan memberikan pemahaman praktik produksi yang baik mulai dari proses produksi, labeling kemasan hingga pengenalan produk, promosi dan saluran distribusi, serta pengelolan pembukuan sederhana dalam pencatatan buku kas usaha. Dengan pendampingan ini diharapkan dapat menjadi media pembelajaran praktis bagi pelaku usaha dalam mendukung kegiatan produksi dan pemasaran hingga distribusi serta dapat memadukan teori dan praktik akuntansi sederhana secara berkesinambungan.
Mental Accounting and Business Decision-Making within SMEs: A Covid-19 Pandemic Phenomenon Puspita, Maria Entina; Wardani, Bertha Kusuma
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 1 (2022): JASF (Journal of Accounting and Strategic Finance) - June 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.228

Abstract

This study aims to analyze the mental accounting of SME actors in business decision-making in the midst of the Covid-19 pandemic. The objects of this study are the SMEs in Salatiga City. The data collection technique uses accidental sampling with the SME respondents who were willing to be interviewed during the research. The study employs a questionnaire from 100 respondents. This study is mixed-method research. The quantitative approach is to process the accounting information owned by SME actors in business decision-making and detect mental accounting when dealing with the COVID-19 pandemic. The qualitative approach is interviewing SME actors. The results show a mental accounting in terms of the separation of business finances and personal finances. Most SME actors allocate income to certain necessities. The recording of transactions has been done even though the records are limited to certain records. The income and costs incurred were separated for the business. The SMEs actors already have business decisions in the income cycle, expenditure cycle, production cycle, HR management cycle, and payroll and funding cycle decisions. In making these decisions, SME actors rely more on unwritten accounting information such as market price estimates, the estimated cost of goods sold, estimated production costs, owners' memories of the amount of inventory they have, as well as direct physical inspection of inventories to make good business decisions. The main contribution of this researchdemonstrates that the Covid-19 pandemic has shaped new behavior relating to business decision-making by the separation of business and personal finances.
Co-Authors Afandi, Rizal Agnestiana, Maria Rutverra Agustinus Fritz Wijaya Ameilia, Deva Anggun Maulinda Suyatno Anjarul Fauzi Aryani, Wiwin Bertha Kusuma Wardani Bertha Kusuma Wardani Dewi Afria Vemalasari Dian Mustika Dwi Aryani Dwiyana, Nita Dyah, Adelia Eka Fitriyani, Eka ELEN Elen Krisnianda Endang Purwanti Fadilla, Annisa Nurul Fajar Fudji Sri Mar'ati Gita Fitria Bungsu Haongap, Ully Hardi Utomo Hidayat, Fajar Ida Siti Khodariah Ika Kurniawati Joko Pramono Joko Pramono Joko Pramono Kiki, Alya Krisna Krisnianda, Elen Kusuma, Risalah Kusumaningrum, Diah Lathifatul, Dewi Nurul Liana, Esther Mada Adi Wibowo, Mada Adi Magrisa, Agidia Merryana Lestari Nikmatus Sholehah Ningrum, Diah Kusuma Nuraeni, Dwi Pandi Afandi Pandi Afandi Putri Nabilah Riza Marines Putri Santoso Rumambo, Elmayana Santoso, Ahmad Santoso, Riza Marines Putri Septiana, Tri Setiya, Bekti Suci, Indah Suyanti Suyanti Suyatno, Anggun Maulinda Tri Widodo Ula, Syarifatul Vicky Yanuar Surya Putra Yanuar Surya Putra Yanuar Surya Putra Yuliyanti, Yuke Yumitallina, Vinna