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<![CDATA[ANALISIS OPINI AUDIT GOING CONCERN: PREDIKSI KEBANGKRUTAN, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN PADA PERUSAHAAN PERBANKAN DAN PEMBIAYAAN YANG GO PUBLIC DI BEI ]]>
<![CDATA[Nursasi, Enggar]]>;
<![CDATA[Maria, Evi]]>
<![CDATA[ El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 1, No 02 (2013): El Dinar ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/ed.v1i02.2524
<![CDATA[The purpose of this study to prove whether banks and finance companies that go public on the Stock Exchange for the period 2009–2011 with the reception an unqualified opinion with an explanatory paragraph going concern enterprise, influenced by the prediction of bankruptcy , the low value of the company‘s leverage ratio , which means assets owned more slightly compared with corporate debt and falling growth. The data used are secondary data from financial reports issued by independent auditors. In this study , there are two variables is the dependent variable in the form of going concern audit opinion and independent variables such as bankruptcy prediction , leverage and growth companies. Sample criteria are banking and finance company that is consistently in IDX listings from 2009 to 2011, which contained the independent auditor’s report on the financial statements of the company respectively . Data analysis was performed using a hypothesis test with Partial Least Square (PLS) by reason of the samples in this study was very small (N = 15) , the data are not normally distributed and independent variables (going concern opinion) has a nominal size scale. The analysis shows that significant bankruptcy prediction variables, the variable Leverage and Growth Company insignificant. With these results it can be said that the hypothesis is accepted ie Bankruptcy Prediction affect the provision of Going Concern Audit Opinion. Hypothesis 2 and 3 are not accepted, the Company’s Leverage and Growth does not affect the provision of Going Concern Audit Opinion .  ]]>
<![CDATA[Profitabilitas, Leverage Dan Nilai Perusahaan Dimediasi Tax Avoidance ]]>
<![CDATA[Ikmaliyah, Erika]]>;
<![CDATA[Maria, Evi]]>
<![CDATA[ Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol 5, No 1 (2021): April ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jppsh.v5i1.32149
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan leverage terhadap nilai perusahaan dengan penghindaran pajak sebagai variabel mediasi. Penelitian ini dilakukan di Bursa Efek Indonesia (BEI). Populasi pada penelitian ini adalah perusahaan Manufaktur di Sub-Sektor Barang Konsumsi sebanyak 56 perusahaan dengan purposive sampling yang diperoleh oleh 20 perusahaan dengan waktu pengamatan tahun 2016-2018 sehingga diperoleh 60 sampel. Metode pengumpulan data menggunakan metode non tes dengan kuesioner. Teknik analisis data dengan analisis jalur menggunakan program WarpPls 6.0. Hasil penelitian ini menunjukkan pengaruh antara profibalitas yang diproksi dengan ROA dengan nilai perusahaan yang diproksi dengan PBV diperoleh nilai coefficient path sebesar 0.84 dengan nilai p sebesar 0.001 kurang dari 0.05. nilai path coefficient tax avoidance sebagai variabel mediasi pengaruh antara profitabilitas dengan nilai perusahaan adalah sebesar – 0.07 dengan nilai probabilitasnya (p) = 0.224 > 0.05. Dapat disimpulkan profitabilitas dan leverage berpengaruh terhadap nilai perusahaan dengan penghindaran pajak sebagai variabel mediasi]]>
<![CDATA[Analisis Penerapan Metode Scrum Pada Pengembangan Sistem Informasi Akuntansi Koperasi ]]>
<![CDATA[Rizaldi, Alexander]]>;
<![CDATA[Maria, Evi]]>;
<![CDATA[Wahyono, Teguh]]>;
<![CDATA[Purwanto, Purwanto]]>;
<![CDATA[Hartomo, Kristoko Dwi]]>
<![CDATA[ JURNAL MEDIA INFORMATIKA BUDIDARMA Vol 6, No 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[STMIK Budi Darma ]]>
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DOI: 10.30865/mib.v6i1.3349
<![CDATA[Koperasi are one of the drivers of the economy in Indonesia. But in the operations of the koperasi, there are many problems such as lack of information, unrecorded deposits, the amount of credit that exceeds capacity, and lack of accuracy in accounting calculations. The study used the object of the employee koperasi of SWCU (Satya Wacana Christian University) Salatiga by conducting an observation process on the ongoing koperasi business system. The design of a koperasi accounting information system using a web platform with the basic model of the Scrum Process. The Scrum process model is a software development management framework with iterative and incremental characteristics and properties. The koperasi accounting information system that is built based on Scrum can reduce previous processing errors and can increase the speed and accuracy of data processing so that in the short term it can improve koperasi performance. System performance is tested by black box testing method to ensure all features can work properly. The test results showed that the system built can help reducing problems occurred in the operational process of koperasi, particularly in the accounting process. The results show that the system is more efficient to reduce problems occurred in the operational process of koperasi, reduce time in transaction processing, increase accuracy in the accounting process, and make it easier for users to produce reports with high validity.]]>
<![CDATA[Evaluasi Kesuksesan Website PT Yogyakartas Mega Grafika Saat COVID-19 Menggunakan Model DeLone-McLean ]]>
<![CDATA[Afifah Rismayanti]]>;
<![CDATA[Evi Maria]]>;
<![CDATA[Hanna Prillysca Chernovita]]>
<![CDATA[ Sistemasi: Jurnal Sistem Informasi Vol 10, No 3 (2021): Sistemasi: Jurnal Sistem Informasi ]]>
Publisher : <![CDATA[Program Studi Sistem Informasi Fakultas Teknik dan Ilmu Komputer ]]>
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DOI: 10.32520/stmsi.v10i3.1451
<![CDATA[AbstrakPT Yogyakartas Mega Grafika adalah Usaha Mikro Kecil Menengah di bidang percetakan yang sudah menggunakan website untuk memasarkan produk dan jasanya. PT Yogyakartas Mega Grafika belum pernah melakukan evaluasi untuk mengukur kesuksesan penggunaan website saat COVID-19, karena penilaian kesuksesan sistem informasi tidak bisa dilakukan secara langsung. Tujuan riset ini adalah untuk melakukan evaluasi kesuksesan penggunaan website di PT Yogyakartas Mega Grafika saat pandemi COVID-19 menggunakan model DeLone-McLean. Model ini telah terbukti secara empiris dapat digunakan untuk menilai kesuksesan sistem informasi. Sampel riset ini adalah pengguna website PT Yogyakartas Mega Grafika saat pandemi, dengan total sampel sebanyak 66 responden. Data dikumpulkan menggunakan kuesioner yang diukur menggunakan skala likert. Data dianalisis menggunakan analisis korelasi Pearson Product Moment. Hasil riset menemukan bukti empiris bahwa penggunaan website di PT Yogyakartas Mega Grafika sukses berperan dalam meningkatkan kinerja perusahaan saat pandemi. Temuan ini juga kokoh dalam analisis tambahan dengan menghitung bobot rata-rata item pengukuran dibagi dengan nilai skala likert. Hasil riset menemukan bahwa bobot rata-rata item pengukuran sebesar 4,13 dan hasil persentase kesuksesan adalah 82,6 persen. Ini artinya website PT. Yogyakartas Mega Grafika dinyatakan sangat sukses digunakan meningkatkan kinerja perusahaan saat pandemi COVID-19.Kata kunci: Model DeLone-McLean, evaluasi kesuksesan website, COVID-19. AbstractPT Yogyakartas Mega Grafika is a Micro, Small and Medium Enterprises in the printing sector that has used the website to market its products and services. PT Yogyakartas Mega Grafika has never conducted an evaluation to measure the success rate of using the website during COVID-19, because the success of the information system cannot be assessed directly. The purpose of this research is to evaluate the success of using the website at PT Yogyakartas Mega Grafika during the COVID-19 pandemic using the DeLone-McLean models. This model has been empirically proven to be used to assess the success of information systems. The sample of this research is users of the PT Yogyakartas Mega Grafika website during the pandemic, with a total sample of 66 respondents. Data were collected using a questionnaire which was measured using a scale Likert. Data were analyzed using correlation analysis Pearson Product Moment. The results of the research found empirical evidence that the use of the website at PT Yogyakartas Mega Grafika successfully played a role in improving company performance during the pandemic. This finding is also robust in the additional analysis by calculating the average weight of the measurement items divided by the scale value Likert. The results of the research found that the average weight of the measurement items was 4.13 and the percentage of success was 82.6 percent. This means that the website of PT. Yogyakartas Mega Grafika was declared very successful in being used to improve company performance during the COVID-19 pandemic.Keywords: DeLone-McLean Models, success evaluation website, COVID-19]]>
<![CDATA[Financial Distress, Regional Independence and Corruption: An Empirical Study in Indonesian Local Governments ]]>
<![CDATA[Evi Maria]]>;
<![CDATA[Abdul Halim]]>;
<![CDATA[Eko Suwardi]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 4 No 1 (2021): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
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DOI: 10.33005/jasf.v4i1.159
<![CDATA[This study aims to determine the effect of financial distress and regional independence on the probability of corruption in the local governments, Indonesia. This study used panel data of local governments in Indonesia in 2012 and 2013 with a total of 785 local governments. Data were analyzed using logistic regression analysis. The study results found that financial distress had no effect on the probability of corruption, while regional independence had a positive effect on the probability of corruption in the local governments, Indonesia. This means that if the regional independence is high then the probability of corruption in the local government is also high, vice versa. The study findings were also robust in a separated analysis, when additional test was carried out. This study found empirical evidence that the independence of funding sources, independence ratios to meet regional needs, and the amount of regional income could be used to detect corruption in local governments, Indonesia, while the budget solvency ratio, financial performance ratio of budget, financial performance ratio of fund equity and regional financial efficiency could not.]]>
<![CDATA[ARISAN DALAM PERSPEKTIF AKUNTANSI ]]>
<![CDATA[Achmad Baihaki]]>;
<![CDATA[Evi Malia]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2018.04.9032
<![CDATA[Abstrak: Makna Arisan dalam Perspektif Akuntansi. Penelitian ini bertujuan untuk menganalisa arisan dalam perspektif akuntansi piutang. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan wawancara terhadap sejumlah pelaku arisan di Pamekasan dan Sumenep. Hasil penelitian menunjukkan kegiatan arisan dapat dimaknai sebagai kegiatan siklus piutang jika dilihat dari aktivitas menabung oleh anggotanya. Meskipun demikian, arisan juga dapat dimaknai sebagai kegiatan infestasi jika dilihat dari motif anggotanya untuk menghindari inflasi. Dalam aspek pengelolaan, konsep infestasi juga nampak saat arisan dikelola seperti lembaga keuangan informal. Abstract: The Meanings of Social Gathering Based on Accounting Perspective. This study aims to analyze social gathering in the perspective of accounting. The research method used is descriptive qualitative with interviews with a number of social gathering actors in Pamekasan and Sumenep. The results of the study show that arisan activities can be interpreted as activities of receivables cycle when viewed from saving activities by its members. Even so, social gathering can also be interpreted as an infestation activity when viewed from the motives of its members to avoid inflation. In the management aspect, the concept of infestation also appears when it’s managed like an informal financial institution.]]>
<![CDATA[ANALISIS PENGARUH PENGHARGAAN EKSTRINSIK TERHADAP MOTIVASI KERJA (Studi pada Sebuah Distributor Panel Serat Kayu dan Lantai Kayu) ]]>
<![CDATA[Evi Maria]]>
<![CDATA[ Jurnal Bisnis dan Ekonomi Vol 14 No 2: Vol. 14 No. 2 September 2007 ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Stikubank ]]>
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<![CDATA[People work for many reasons, and one of them is earning money. But in fact, earning money is not the only reason for this people to stay and work in that company. Based on the research, it’s found that many factors can influence the working motivation of the people. This article explains about extrinsic rewards (salary and wage, fringe benefit, interpersonal reward and promotion which influence the working motivation of the workers in a panel and wood floor distributor. The result of this research can be use for giving recommendation for the company in how to give an appropriate reward for their workers. Key words: Working Motivation, Extrinsic Rewards.]]>
<![CDATA[HUBUNGAN PENGHARGAAN INTRINSIK TERHADAP MOTIVASI KERJA ]]>
<![CDATA[Evi Maria]]>
<![CDATA[ Jurnal Bisnis dan Ekonomi Vol 17 No 1 (2010): Vol. 17 No. 1 Maret 2010 ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Stikubank ]]>
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<![CDATA[People work for many reasons, and one of them is earning money. But in fact, earning moneyis not the only reason for this people to stay and work in that company. Based on the research, it’sfound that many factors can influence the working motivation of the people. This article explainsabout intrinsic rewards which influence the working motivation of the workers in a company. Theresult of this research can be used for giving recommendation for the company in how to give anappropriate reward for their workers.Keywords: work motivation, intrinsic rewards.]]>
<![CDATA[Desain Model E-CRM Untuk Mengelola Interaksi Pelanggan Di KlikDNA Menggunakan Aplikasi Zoho Saat Covid-19 ]]>
<![CDATA[Eden Renold Mintje]]>;
<![CDATA[Evi Maria]]>;
<![CDATA[Penidas Fiodinggo Tanaem]]>
<![CDATA[ Jurnal Nasional Teknologi dan Sistem Informasi Vol 7, No 2 (2021): Agustus 2021 ]]>
Publisher : <![CDATA[Jurusan Sistem Informasi, Fakultas Teknologi Informasi, Universitas Andalas ]]>
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DOI: 10.25077/TEKNOSI.v7i2.2021.99-107
<![CDATA[Pemanfaatan teknologi informasi dan komunikasi (TIK) terbukti mampu membuat perusahaan bersaing dalam era revolusi industri 4.0 dan bertahan ditengah pandemi COVID-19. TIK digunakan perusahaan untuk menjaga interaksi perusahaan dengan pelanggan, seperti di PT Klik DNA Mandiri (KlikDNA). Tujuan riset ini adalah untuk membuat desain model E-CRM untuk mengelola interaksi pelanggan di KlikDNA menggunakan aplikasi Zoho. Interaksi pelanggan di KlikDNA memiliki masalah terkait lamanya waktu tunggu dan waktu penanganan keluhan pelanggan. Pemodelan proses bisnis menggunakan aplikasi E-CRM, yaitu Zoho yang dihasilkan dalam riset diharapkan bisa menjadi solusi masalah interaksi perusahaan dan pelanggan di KlikDNA. Metode riset terdiri dari 4 tahapan, yaitu identifikasi masalah, pengumpulan data, analisis dan pengolahan data, dan yang terakhir adalah pemodelan E-CRM untuk KlikDNA. Aplikasi Zoho dapat mengintegrasikan media komunikasi KlikDNA dan pelanggan yang selama ini digunakan dalam satu paket agar data pelanggan dan keluhannya dapat dikelola dalam satu sistem terintegrasi. Pemodelan dilakukan dengan memanfaatkan fitur-fitur yang tersedia yaitu portal pengguna,live chat,ticket, didalam aplikasi Zoho. Hasil riset ini adalah terciptanya desain proses bisnis interaksi pelanggan yang dirancang berdasarkan proses bisnis yang ada di KlikDNA dengan menggunakan aplikasi Zoho yang sudah diatur untuk terintegrasi dengan website KlikDNA.]]>
<![CDATA[Cinta Merek Sebagai Mediasi Antara Kepercayaan Merek, Gairah Merek Dan Niat Beli Kembali ]]>
<![CDATA[Kadarusman Kadarusman]]>;
<![CDATA[Evi Maria]]>;
<![CDATA[Dwi Danesty Deccasari]]>
<![CDATA[ JURNAL ILMIAH MANAJEMEN & BISNIS Vol 20, No 2 (2019): Oktober - Maret ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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DOI: 10.30596/jimb.v20i2.3466
<![CDATA[The purpose of this study was to examine the effect of brand passion, brand trust on repurchase intention and brand love as a mediating variable. Brand passion, brand trust and brand love directly have a significant and positive effect on repurchase intention. Brand love is a variable that mediates the influence between brand passion and repurchase intention, with the nature of mediation is full mediation.Brand love is also a variable that mediates the influence between brand trust and repurchase intention with the full mediation nature of mediation. Increased passion and trust in the brand will increase the love for the brand which will ultimately make consumers make purchases.]]>
