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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) 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 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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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.
SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI SDM DAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Aryani, Wiwin; Widodo, Tri; Puspita, Maria Entina
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.12899

Abstract

The research aims to determine the effect of implementing a regional financial accounting system, human resource competency and implementing internal audit on the quality of the Salatiga City regional government's financial reports. The population was 52 financial management employees in the Salatiga City Regional Government and were used as research samples. Explanatory research using data analysis methods, validity test, reliability test, multiple linear regression analysis test, t test, F test and coefficient of determination test. The partial research results show that the Regional Financial Accounting System has a positive and significant influence on the Quality of Salatiga City Regional Government Financial Reports, Human Resources Competency (HR) has a positive and significant influence on the Quality of Salatiga City Regional Government Financial Reports and Internal Audit has a positive and significant influence on the Quality of Salatiga City Regional Government Financial Reports. The Regional Financial Accounting System, Human Resources Competency, Internal Audit simultaneously contribute to the Regional Financial Quality of the Salatiga City Government by 40.6%, while the remaining 59.4% is influenced by other variables not examined in this research, namely the Use of Technology and Systems Internal control.
ARISAN: PRAKTIK AKUNTANSI EMAK-EMAK Puspita, Maria Entina; Elen Krisnianda; Anggun Maulinda Suyatno
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.16859

Abstract

This study aims to detect accounting practices among mothers in the form of arisan according to the perspective of accounts receivable and investment accounting. The objects studied were the arisan actors of mothers in the PKK Mothers group in the RT 6 Mangunsari and RT 5 Kutowinangun Lor areas. The data collection technique used accidental sampling where the research respondents were arisan actors consisting of arisan administrators and arisan participant members who were willing to be studied during the study. The study used primary data in the form of questionnaires for 80 respondents and structured interviews with the arisan managers in the area. This study is a mixed study between a quantitative approach to process the types of accounting information owned by arisan actors and a qualitative approach in the form of interview results with the arisan actors studied. The results of the study show that arisan activities can reflect simple accounts receivable and investment accounting practices. Arisan in accounts receivable accounting is interpreted from the savings activity by its members, while in terms of investment, the motives of members to participate in arisan are to avoid inflation and the management of arisan also looks like an informal financial institution.
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.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN PEMERINTAH KOTA SALATIGA DENGAN AUDIT INTERNAL SEBAGAI PEMODERASI Eri Oktavianingsih; Puspita, Maria Entina; Joko Pramono
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.16389

Abstract

This research aims to determine the effect of accountability and transparency on the financial performance of the Salatiga City government with internal audit as a partial or simultaneous moderator. The population as research objects were financial management employees in the Salatiga City Government 54 people. This research method is explanatory, while the data analysis methods used are validity test, reliability test, moderated regression analysis test, t test, f test and coefficient of determination test. The results obtained are there is a significant influence of Accountability on Financial Performance, there is a significant influence of Transparency on Financial Performance, Internal Audit moderates the relationship between Accountability and Financial Performance, Internal Audit moderates the relationship between Transparency and Performance Finance. From the F test it can be concluded that Accountability, Transparency, the interaction of Accountability with Internal Audit and the interaction of Transparency with Internal Audit simultaneously have an influence on Financial Performance. The influence of Accountability and Transparency on the Financial Performance with Internal Audit as a moderating variable is proven by the Adjusted R Square value of 71.2% which means that X1, X2 moderated by Z have a contribution on Financial Performance (Y) of 71.2%.
Co-Authors Abdurrosid, Edi Wicaksono 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 Eri Oktavianingsih 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