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All Journal The Indonesian Accounting Review CogITo Smart Journal 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) Jurnal Cendekia Ilmiah 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 Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pendampingan Pembentukan Bank Sampah RW Sebagai Pemberdayaan Sampah Berbasis Masyarakat: Vol. 2 No.1 (2025) : JURNAL PENGABDIAN MASYARAKAT MERDEKA MEMBANGUN NEGERI (ABDIMERKA) Puspita, Maria Entina; Elen; Fajar; Krisna
Jurnal Pengabdian Masyarakat Merdeka Membangun Negeri Vol. 2 No. 1 (2025): Desember
Publisher : STIKES BANYUWANGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54832/abdimerka.v2i1.699

Abstract

Kegiatan pendampingan pembentukan bank sampah RW ini sebagai salah satu model pemberdayaan sampah berbasis masyarakat di wilayah RW 5 Ngentaksari Salatiga. Kegiatan pendampingan dilakukan dengan tahapan sosialisasi pemilahan dan pemilihan sampah anorganik hingga praktik pengumpulan dan penimbangan sampah setiap bulannya. Sasaran kegiatan adalah kelompok PKK. Bank sampah ini diharapkan dapat membantu ibu-ibu PKK mengelola sampah mereka secara efisien dan menumbuhkan disiplin dalam pengumpulan dan pemilahan sampah anorganik. Diharapkankegiatan ini meningkatkan kesadaran ibu-ibu PKK dengan mengumpulkan sampah anorganik mereka dan menjual sesuai kategori. Pada akhirnya program ini menghasilkan pembinaan berkelanjutan dengan memberdayakan ibu-ibu PKK untuk memilah sampah mereka secara efisien dan meningkatkan pendapatan keluarga.
Assessing Information Security Readiness in Indonesian Fintech Companies Using KAMI Index 5.0 Framework Lestari, Merryana; Puspita, Maria Entina; Geasela, Yemima; Wijaya, Agustinus Fritz; Hiskiawan, Puguh; Vicky, Vicky
CogITo Smart Journal Vol. 11 No. 2 (2025): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v11i2.837.271-280

Abstract

The development of Indonesian financial technology (fintech) has transformed the financial industry paradigm but has also introduced significant information security risks, particularly for technology-based companies. The fintech companies should establish IT governance through an Information Security Management System (ISMS) which adheres to international standards, ensuring the confidentiality, integrity, and availability of information. This work adopts a qualitative approach deploying observations, interviews, and literature reviews on Indonesian fintech companies, especially digital banking fields, payment gateways, and digital wallet platforms. This study is to identify information security risks and assess the readiness and feasibility of implementing ISO/IEC 27001:2022 using the KAMI Index 5.0, which evaluates domains such as policy, governance, risk management, access control, incident management, asset management, and personal data protection. The research findings indicate that the electronic system of fintech companies plays a strategic role in supporting sustainability and business growth, with an implementation score of 809 and a fairly good level of information security feasibility. In conclusion, this reflects the company’s readiness for further information security implementation. The system not only supports basic operations but also serves as a key element in achieving business objectives, both internally and externally, including regulators, banking partners, and customers.
Pengaruh Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Motivasi Membayar Pajak Dengan Komitmen Sebagai Pemoderasi Afandi, Pandi; Abdurrosid, Edi Wicaksono; Puspita, Maria Entina
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.14323

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kesadaran wajib pajak dan sanksi pajak terhadap motivasi wajib pajak orang pribadi dalam membayar pajak, serta menguji peran variabel moderating komitmen membayar pajak apakah memperkuat atau memperlemah pengaruh kesadaran wajib pajak terhadap motivasi membayar pajak orang pribadi di Salatiga. Tipe penelitian eksplanatory dengan jumlah sampel wajib pajak orang pribadi sebanyak 100 orang dengan metode analisis menggunakan moderating regression analysis (MRA). Hasil penelitian menunjukkan kesadaran wajib pajak orang pribadi dan sanksi pajak berpengaruh positif terhadap motivasi wajib pajak orang pribadi dalam memenuhi kewajiban pajaknya. Sedangkan hasil uji hipotesis menunjukkan kesadaran wajib pajak berpengaruh signifikan terhadap motivasi wajib pajak orang pribadi dalam membayar pajak, tetapi sanksi pajak tidak berpengaruh signifikan terhadap motivasi dalam membayar pajak. Demikian pula komitmen wajib pajak berhasil memperkuat pengaruh kesadaran wajib pajak orang pribadi terhadap motivasi dalam membayar pajak, sedangkan hasil berbeda diperoleh bahwa komitmen wajib pajak tidak berhasil memperkuat pengaruh sanksi pajak terhadap motivasi wajib pajak orang pribadi dalam membayar pajak. Berdasarkan hasil tersebut kesadaran dan komitmen wajib pajak orang pribadi perlu terus diedukasi secara massif guna menggugah wajib untuk menunaikan kewajiban pajaknya, melalui berbagai fasilitasi kegiatan dan sarana layanan yang dimiliki oleh KPP Pratama Salatiga. Bagi peneliti selanjutnya dapat menindaklanjuti hasil penelitian ini dengan menambahkan variabel lain seperti pengetahuan wajib pajak, IT perpajakan, layanan pajak dan tingkat kepatuhan wajib pajak orang pribadi dalam membayar pajak.
Factors affecting the use of accounting information in small and medium enterprises (SMEs): a study on SMEs in Tingkir, Salatiga Maria Entina Puspita; Joko Pramono
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.
Mental Accounting and Business Decision-Making within SMEs: A Covid-19 Pandemic Phenomenon Maria Entina Puspita; Bertha Kusuma Wardani
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 Abdurrosid, Edi Wicaksono Afandi, Rizal Agnestiana, Maria Rutverra Agustinus Fritz Wijaya Ameilia, Deva 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 Endang Purwanti Fadilla, Annisa Nurul Fajar Fudji Sri Mar'ati Geasela, Yemima Gita Fitria Bungsu Haongap, Ully Hardi Utomo Hidayat, Fajar Ida Siti Khodariah Ika Kurniawati Joko Pramono 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 Puguh Hiskiawan 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 Vicky, Vicky Yanuar Surya Putra Yanuar Surya Putra Yanuar Surya Putra Yuliyanti, Yuke Yumitallina, Vinna