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All Journal Moneter : Jurnal Akuntansi dan Keuangan Indonesian Journal of Artificial Intelligence and Data Mining Jurnal Kesehatan EVOLUSI : Jurnal Sains dan Manajemen Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi International Journal of Business, Law, and Education Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Informatics and Computer Engineering Journal Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Abdi Masyarakat Multidisiplin Proceeding National Conference Business, Management, and Accounting (NCBMA) Indonesian Journal of Advanced Research (IJAR) Jurnal Multidisiplin Sahombu International Journal Multidisciplinary Science International Journal of Economics, Business Management and Accounting EDELWEISS: Jurnal Pengabdian Masyarakat Open Access DRIVERset
Supriatiningsih, Supriatiningsih
Universitas Teknologi Muhammadiyah Jakarta
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Transportation Other

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Implementasi Metode Waterfall Pada Aplikasi Inventory Barang Berbasis Web Supriatiningsih, Supriatiningsih
Informatics and Computer Engineering Journal Vol 3 No 2 (2023): Periode Agustus 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/icej.v3i2.3194

Abstract

Goods Inventory is the management of inventory of goods, both consumable and non-consumable goods, which are needed to support operational activities. Companies sometimes have difficulty managing inventory, while the management system still applies manual systems such as recording goods in and out, borrowing goods which is less controlled. For this reason, a website-based inventory information system was created using the waterfall method in which there are several stages, namely analysis of software requirements, design, creation of program code, testing and support or maintenance to help manage inventory and asset borrowing. Meanwhile, for data modeling, a structured method is used, namely Entity Relationship Diagram (ERD) to describe the data model and Logical Record Structure (LRS) to make it easier to define file specifications. This information system application regarding employee recruitment is a solution for disseminating information about employee recruitment and selection online and can assist managers in managing data and transactions in and out of goods
Penerapan Metode Waterfall Dalam Membangun Aplikasi Kursus Programming Berbasis Web Supriatiningsih, Supriatiningsih; Mulyanto, Joko Dwi
Informatics and Computer Engineering Journal Vol 5 No 1 (2025): Periode Februari 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/icej.v5i1.7435

Abstract

Currently, the world of work requires skilled labor with work-ready skills. One of the skills needed in the world of work is computer skills. Course education institutions can be used as an alternative to learning the skills needed by the world of work. Therefore, many course education institutions (LPK) have sprung up that organize work-ready education to meet the needs of the world of work. Kurus programming is a course education institution that focuses on programming languages, namely web programming, java, and c++ which aims to help students to make projects or assignments. The coding course application system at skinny programming is a website-based system in the IT field, it is hoped that this system can help course management and facilitate student data management, scheduling and management of payment funds from students. With this system, it can facilitate students to register, select tutors, select the desired course class, and select the main material. The obstacles that researchers find in thin programming include registration, both students and tutors are still written by hand, making schedules and payment systems are also still done by recording all existing transactions using handwriting and in the book in writing, because using handwritten data is prone to loss such as being exposed to water or torn so that researchers make this system so that data is safe and easy to find again, difficulty in finding tutors that suit your needs and promotions that are not yet widespread. The method used is the Waterfall method which is divided into several stages: Software Requirements Analysis, Design, Program Code Generation, Testing and maintenance. For this reason, researchers try to create a web-based coding course information system in the hope that it can provide convenience for students or students in doing assignments.
Analyzing the Impact of Gender Diversity and Green Accounting on Corporate Social Responsibility and Financial Performance: An Intervening Role Approach Prasetyo, Muhamad Fahmi; Susilawati, Susi; Supriatiningsih, Supriatiningsih
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1216

Abstract

This research investigates the influence of gender diversity and green accounting on corporate social responsibility (CSR), with financial performance examined as a mediating variable, in energy sector firms listed in the IDX-IC index during 2019–2023. The study is motivated by the relatively low level of CSR disclosure and the suboptimal implementation of gender diversity and environmental accounting in fostering sustainability. Samples were selected using purposive sampling, and the data were analyzed through path analysis with unbalanced panel regression, supported by the Sobel test to identify potential mediation effects. The findings indicate that gender diversity and green accounting have no significant impact on financial performance. Gender diversity shows a negative influence on CSR, whereas both green accounting and financial performance demonstrate a positive and significant effect on CSR. Furthermore, economic performance is found not to mediate the relationship between gender diversity, green accounting, and CSR.
Clustering of MSMEs Based on Assets and Turnover Using the K-Means Algorithm Supriatiningsih, Supriatiningsih; Nouvel, Ahmad; Joko Dwi Mulyanto; Ubaidillah, Ubaidillah
Jurnal Multidisiplin Sahombu Vol. 5 No. 07 (2025): Jurnal Multidisiplin Sahombu, November (2025)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Effective UMKM assistance requires business identification and grouping. Officially, UMKM in Indonesia are divided into Micro, Small, and Medium based on assets and turnover. This research aims to group UMKM in a Regency of South Sumatra by applying the K-Means Clustering algorithm using these two variables. The research stages include business understanding, data understanding, data processing, modeling, evaluation, and dissemination. From 15 test data, this study successfully applied K-Means to classify UMKM. The result was the formation of 3 clusters, consisting of 8 data (53%) in Cluster 1, 6 data (40%) in Cluster 2, and 1 data (7%) in Cluster 3. This result has been validated using RapidMiner and shows identical outcomes. This grouping can serve as a basis for stakeholders to provide more effective assistance
The Unlocking Value: The Impact Of Investment Opportunity Set And Corporate Governance Supriatiningsih Supriatiningsih; Pandaya Pandaya; Ramayuli Ramayuli; Aulia Maharani
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.2053

Abstract

This study examines the impact of corporate governance and investment opportunity set (IOS) on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2022, using a sample of 18 companies and 90 observations. The focus of this research is to identify the roles of managerial ownership, board size, and audit committee in influencing corporate performance. The results show that managerial ownership and board size positively affect firm value, while IOS and the number of audit committees have no significant impact. This research contributes to the literature on corporate governance in Indonesia, providing insights into how these factors influence corporate performance, and serves as a foundation for further studies aimed at improving corporate governance structures in the Indonesian banking sector   Keywords: Investment Opportunity Set, Managerial Ownership, Number of Board of Commissioners, Audit Committee, Firm Value
THE INFLUENCE OF MONEY ETHICS AND INFORMATION TECHNOLOGY TAXATION TO EMBEZZLEMENT TAX (TAX EVASION) MODERATED WITH RELIGIOSITY Supriatiningsih Supriatiningsih; Azra Aneska; Lady Karlinah; Hidayat Darwis; Samukri Samukri
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1665

Abstract

This study aiming to examine the effect of money ethics and tax information technology on tax evasion moderated by religiosity. The population of this study were individual taxpayers located in the areas of Jakarta, Bogor, Depok, Tangerang, Bekasi. This study uses a causal design. The number of individuals taxpayers who were sampled in this study were 145 respondents. The data were processed and analyzed using the Structural Modeling Equating (SEM) technique operated by SmartPLS 4.0 software. Based on the results of the analysis, it shows that money ethics has an effect on tax evasion, tax information technology has no effect on tax evasion, religiosity has note been able to moderate money ethics on tax evasion and religiosity are able to moderate tax information technology on tax evasion.
Digitalisasi UMKM Melalui Pelatihan Pemasaran Online di PCA Matraman Supriatiningsih Supriatiningsih; Hidayat Darwis; Imam Santoso; Bono Prambudi; Taufan Setia Nusantara
 Jurnal Abdi Masyarakat Multidisiplin Vol. 5 No. 01 (2026): April: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v5i01.2646

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian nasional, namun masih banyak pelaku UMKM yang belum memanfaatkan teknologi digital secara optimal, khususnya dalam pemasaran. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan keterampilan pemasaran online pelaku UMKM PCA Matraman melalui pelatihan dan pendampingan praktis. Metode yang digunakan meliputi ceramah interaktif, demonstrasi langsung, praktik hands-on, simulasi penjualan online, serta evaluasi kegiatan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kemampuan pelaku UMKM dalam memanfaatkan media sosial dan marketplace sebagai sarana pemasaran. Pelatihan ini berkontribusi dalam memperluas jangkauan pasar, meningkatkan daya saing UMKM, serta mendorong transformasi usaha menuju model bisnis yang lebih adaptif dan berkelanjutan di era digital.
Sistem Informasi Deteksi Deepfake Video Promosi Affiliate Menggunakan Arsitektur Inception-ResNet v2 Joko Dwi Mulyanto; Supriatiningsih Supriatiningsih; Ubaidillah Ubaidillah
Informatics and Computer Engineering Journal Vol 6 No 2 (2026): Periode Juli 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/icej.v6i2.13694

Abstract

Maraknya pemanfaatan video pendek dalam platform affiliate marketing saat ini menghadapi ancaman siber baru berupa teknologi deepfake. Manipulasi wajah tokoh publik atau influencer oleh pihak tidak bertanggung jawab untuk mengejar komisi afiliasi berpotensi merusak integritas sistem, merugikan konsumen, dan menurunkan reputasi platform e-commerce. Penelitian ini bertujuan untuk merancang sebuah subsistem tata kelola konten (Content Governance IS) otomatis guna mendeteksi dan memitigasi penyebaran video deepfake promosi produk. Metode yang diusulkan mengintegrasikan algoritma Multi-task Cascaded Convolutional Networks (MTCNN) pada tahap preprocessing untuk mengekstrak Region of Interest (ROI) wajah secara dinamis ke dalam matriks 160 X 160 piksel melalui lingkungan Google Colab. Selanjutnya, klasifikasi biner dilakukan memanfaatkan teknik Transfer Learning berbasis arsitektur Deep Learning Inception-ResNet v2 yang dikombinasikan dengan Global Average Pooling serta lapisan dropout (rate=0.5) untuk mencegah overfitting. Pengambilan keputusan pada sistem informasi ini menerapkan Three-Tier Decision Framework dengan pembagian zona otomatis (Approved, Pending untuk Audit, dan Rejected). Sesuai hipotesis, implementasi model ini mampu menghasilkan deteksi dengan tingkat akurasi yang tinggi serta efisiensi waktu pemrosesan komputasi yang sangat cepat (waktu inferensi < 1 detik per video). Hasil penelitian ini diharapkan dapat memberikan kontribusi signifikan berupa model arsitektur sistem informasi keamanan konten yang tangguh, adaptif, dan siap diintegrasikan sebagai API pada sistem manajemen konten skala besar.
POWER, EGO, AND POLITICAL EMBEDDEDNESS: EXPLAINING TAX AVOIDANCE IN INDONESIAN MINING COMPANIES Supriatiningsih Supriatiningsih; Nova Rini; Pandaya Pandaya; Hidayat Darwis; Luckman Ibrahim
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 2 (2026): July 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i2.3313

Abstract

This study examines the effect of opportunity and ego on tax avoidance and investigates the moderating role of collusion in mining companies in Indonesia within the framework of agency theory. The research population consists of 46 mining firms listed on the Indonesia Stock Exchange, using secondary data from annual reports accessed via the official exchange website (www.idx.co.id). Panel data regression is employed as the analytical technique, with data processed using Stata 17. The findings reveal that opportunity and ego do not exert a direct and significant influence on tax avoidance, suggesting that existing regulations, monitoring mechanisms, and corporate governance practices are effective in constraining opportunistic managerial behavior. However, collusion functions as a significant moderating variable: it weakens the relationship between opportunity and tax avoidance while simultaneously strengthening the effect of ego on tax avoidance. These results indicate that tax avoidance practices are more likely to emerge when individual psychological factors, particularly managerial ego, are reinforced by unethical collaborative arrangements that undermine the effectiveness of monitoring mechanisms between agents and principals.
Pentagon Fraud and Financial Statement Fraud in State-Owned Enterprises Listed on the Indonesia Stock Exchange During 2021–2025: The Moderating Role of the Audit Committee Hidayat Darwis; Supriatiningsih Supriatiningsih; Samukri Samukri
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2547

Abstract

This study seeks to examine the impact of the Fraud Pentagon factors pressure, opportunity, rationalization, competence, and arrogance on financial statement fraud within Indonesian State-Owned Enterprises (SOEs), while also investigating the moderating influence of the audit committee on this relationship. The research used a quantitative methodology, analyzing panel data from 16 state owned enterprises listed on the IDX from 2021 to 2025, yielding 80 balanced panel observations. Panel regression analysis was performed, using the FEM as determined by the Chow and Hausman tests. Financial statement fraud was assessed using the F-Score model, while the audit committee was evaluated as a moderating variable via MRA. The findings indicate that pressure, opportunity, and arrogance positively and significantly influence financial statement fraud, whereas rationalization and competence do not. Regarding the moderating role of the audit committee, the results show that the audit committee significantly weakens the relationship between opportunity and financial statement fraud at the 5 percent significance level. Meanwhile, the moderating effects on the relationships between pressure and financial statement fraud and between arrogance and financial statement fraud are only marginally significant at the 10 percent significance level. No significant moderating effects were found for rationalization and competence. This study contributes to the development of Fraud Pentagon Theory and Agency Theory by emphasizing the importance of monitoring effectiveness in preventing fraudulent financial reporting in SOEs.
Co-Authors Abdulah, Budiman Adha Safira, Brigita Ahmad Nouvel - AMIK BSI Purwokerto Ahmad Nouvel - AMIK BSI Purwokerto Arfah Piliang Aulia Maharani Azra Aneska Bono Prambudi Bono Prambudi Corie Mei Hellyana Darda, Ahmad Darwis, Hidayat Dwi Mulyanto, Joko Eva Argarini Pratama Febrianti, Wenty Firhan Saefta Jamil Ghofir, Ade Hidayat Darwis Ibrahim, Luckman Ida Ayu Putu Sri Widnyani IMAM SANTOSO Imam Santoso Imam Santoso Indriyanti Indriyanti Irawan, Candra Irawan Jamil, Firhan Saefta Joko Dwi Mulyanto Jonnedi Jonnedi Kaunang, Sandra DE Lady Karlinah Luckman Ibrahim Lukman Ibrahim Maftuchah Maftuchah Mahroji, Dwi Moch. Rizal Mulyanti, Rita Yuni Muslich Anshori Nora Isa Tri Novadela Nova Rini Nova Rini Nova Rini Nuraini Nuraini Nurul Huda Panca Saputra, Elin Pandaya Pandaya Pandaya Pandaya Prasetyo, Muhamad Fahmi Ramayuli Ramayuli Ramdani Ramdani Ramdany, Ramdany Rasenda Rasenda, Rasenda Rasmon Rasmon Rawidjo Rawidjo Ridwan Ridwan Riyadi, Tomi Rizaldy, M. Asmi Rizky Risdianto Roy Budiharjo Ruseno, Ndaru Samukri Samukri Samukri Samukri Sandra Dewi Elizabet Kaunang Soma, A. Mukti Suhadasyah , Muhammad Ardhan Suhana Suhana Suhana Suhana Supriatiningsih Suryaningsih, Maria Susi Susilawati SUSILAWATI, SUSI Sutopo, Ika Destiana Risti Sutrisno, Sutrisno Taufan Setia Nusantara Tita Puspita Turyana, Ruyat Ubaidillah Ubaidillah Ubaidillah Ubaidillah Usep muhamad saeful bahri Veronica Melinda Astrinigsih Wati, Lela Nurlaela Zaenudin Zaenudin