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All Journal Jurnal Bisnis dan Ekonomi JURNAL SISTEM INFORMASI BISNIS Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Bulletin of Electrical Engineering and Informatics The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER JUSIFO : Jurnal Sistem Informasi Jurnas Nasional Teknologi dan Sistem Informasi Monex: Journal of Accounting Research Sistemasi: Jurnal Sistem Informasi JURNAL MEDIA INFORMATIKA BUDIDARMA Jurnal Riset Akuntansi dan Keuangan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI Kurios JURTEKSI JABE (Journal of Applied Business and Economic) EKUITAS (Jurnal Ekonomi dan Keuangan) Jutisi: Jurnal Ilmiah Teknik Informatika dan Sistem Informasi Akurasi : Jurnal Studi Akuntansi dan Keuangan JASF (Journal of Accounting and Strategic Finance) Jurnal Teknologi Dan Sistem Informasi Bisnis The Indonesian Journal of Accounting Research JOURNAL OF INFORMATION SYSTEM RESEARCH (JOSH) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Sistem Komputer dan Informatika (JSON) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Teknologi Informatika dan Komputer Intervensi Komunitas: Jurnal Pengabdian Masyarakat Unri Conference Series: Community Engagement Perspektif Akuntansi Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia KLIK: Kajian Ilmiah Informatika dan Komputer Jurnal Abdimas Kartika Wijayakusuma Jurnal Algoritma Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Manado (JAIM) Warta LPM Jurnal Pendidikan Teknologi Informasi (JUKANTI) Jurnal Akuntansi

Evi Maria

(SCOPUS ID: 57093633500) Universitas Kristen Satya Wacana

Author-ID : 1232744

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering 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 Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Profitabilitas, Leverage Dan Nilai Perusahaan Dimediasi Tax Avoidance Ikmaliyah, Erika; Maria, Evi
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol 5, No 1 (2021): April
Publisher : Universitas Pendidikan Ganesha

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 â€“ 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

Analisis Penerapan Metode Scrum Pada Pengembangan Sistem Informasi Akuntansi Koperasi Rizaldi, Alexander; Maria, Evi; Wahyono, Teguh; Purwanto, Purwanto; Hartomo, Kristoko Dwi
JURNAL MEDIA INFORMATIKA BUDIDARMA Vol 6, No 1 (2022): Januari 2022
Publisher : STMIK Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/mib.v6i1.3349

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.

Evaluasi Kesuksesan Website PT Yogyakartas Mega Grafika Saat COVID-19 Menggunakan Model DeLone-McLean Afifah Rismayanti; Evi Maria; Hanna Prillysca Chernovita
Sistemasi: Jurnal Sistem Informasi Vol 10, No 3 (2021): Sistemasi: Jurnal Sistem Informasi
Publisher : Program Studi Sistem Informasi Fakultas Teknik dan Ilmu Komputer

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

Financial Distress, Regional Independence and Corruption: An Empirical Study in Indonesian Local Governments Evi Maria; Abdul Halim; Eko Suwardi
Journal of Accounting and Strategic Finance Vol 4 No 1 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.159

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.

ARISAN DALAM PERSPEKTIF AKUNTANSI Achmad Baihaki; Evi Malia
Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2018.04.9032

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.

ANALISIS PENGARUH PENGHARGAAN EKSTRINSIK TERHADAP MOTIVASI KERJA (Studi pada Sebuah Distributor Panel Serat Kayu dan Lantai Kayu) Evi Maria
Jurnal Bisnis dan Ekonomi Vol 14 No 2: Vol. 14 No. 2 September 2007
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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

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.

HUBUNGAN PENGHARGAAN INTRINSIK TERHADAP MOTIVASI KERJA Evi Maria
Jurnal Bisnis dan Ekonomi Vol 17 No 1 (2010): Vol. 17 No. 1 Maret 2010
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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

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.

Desain Model E-CRM Untuk Mengelola Interaksi Pelanggan Di KlikDNA Menggunakan Aplikasi Zoho Saat Covid-19 Eden Renold Mintje; Evi Maria; Penidas Fiodinggo Tanaem
Jurnal Nasional Teknologi dan Sistem Informasi Vol 7, No 2 (2021): Agustus 2021
Publisher : Jurusan Sistem Informasi, Fakultas Teknologi Informasi, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/TEKNOSI.v7i2.2021.99-107

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.

DESAIN SISTEM INFORMASI AKUNTANSI ASET PADA DINAS PERINDUSTRIAN DAN TENAGA KERJA, KOTA SALATIGA Ulfa Idayati; Evi Maria; Christ Rudianto
Monex: Journal of Accounting Research Vol 11, No 01 (2022)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v11i01.3010

The purpose of this research is to design an asset accounting information system at the Departement of Industry and Labor, Salatiga City. This research focuses on designing systems ranging from demand activities, procurement and asset procurement decisions, depreciation and calculation of asset depreciation, asset removal, monitoring, recording and reporting of assets. This research uses prototype methods with codeIgneter framework and MySQL database in the development of asset accounting information system. This research resulted in the design of asset accounting information system to be implemented at the Departement of Industry and Labor, Salatiga City. The results of system testing show that the design of the asset accounting information system generated in this research can produce valid asset reports, on time, and free from errors. The results of this research are expected to provide solutions to the problems of state asset management related to the accuracy of the report and the time of presentation of asset reports.

PELATIHAN MANAJEMEN DAN AKUNTANSI UNTUK BADAN USAHA MILIK DESA DI PULAU MAKIAN HALMAHERA SELATAN Grace Persulessy; Evi Maria
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2020): Edisi Januari
Publisher : LPPM Universitas Pamulang

The purpose of this community service activity is to provide knowledge and skills about management and accounting for Village-Owned Enterprises (BUMDes). This activity was attended by the management of BUMDes in eight villages, Makian Island, South Halmahera with a total of 40 participants. The methods used are lectures, group practices, and evaluations. The result of this activity is that BUMDes management can make BUMDes business plans using canvas models and can carry out simple accounting records, including cash records, budget realization reports, and income statements.Keywords: management, accounting, Village-Owned Enterprises.

Co-Authors A Halim Abdul Halim ach baihaki Adhitya Julianto Adriyanto Juliastomo Gundo Adventien, Irene Puspa Afifah Rismayanti Agus Supratikno Aji Andana Aldo Jaya Mahendra Alexander Winandhito Adi Andana, Aji Anjellita Tessalonika Langi Arthur, Christian Azizah Nur Khairunnisa Bella Meihana Bithia Insoraki Rumabar Christ Rudianto Christopher Radha Cikita Dasty Sirait, Grace Priskila Daneva Salsabila Nawangsari Deasy Carolina Dennis Kurnia Wirawan Dewi Sinto Dhea Eucharisty Lumenta Diana Br Sihite Djoko Murdono Eden Renold Mintje Eko Sediyono Eko Suwardi Ekslesia, Ranti Eric Bintang Pangentasan Ericson Malau Erwien Christianto Fauziah, Satya Febrianti Kartika Ningrum Gabriella Natalie Grace Persulessy Handayani, Rima Hanna Prillysca Chernovita Ikmaliyah, Erika Inggil Setyo Nugroho Irene Puspa Adventien Irwan Sembiring Ita Puji Lestari Izak Yohan Matriks Lattu Jaya Mahendra, Aldo Jeny Maryana Nuban Jessica Gabriel Lantang Joko Siswanto Kartika Dian Pertiwi Kezia Nadia Putri Martinus Klarista Dwi Chintya Krisnandya Purna Febiyuantama Kristoko Dwi Hartomo Kurnia Wirawan, Dennis Kwee Mey Linda Lole Laurencia Christine Tarika Laurencia Cristine Tarika Laylin Permadani Malioy, Rimes Jopmorestho Mandi’, Darmayanti Marcelino Adi Putra Martin Setyawan Miharjo, Setiyono Muhammad Luthfan Muhammad Rizky Pribadi Muhammad Sultan Al-Zukhruf Ndina, Fransiska Tanggu Nofa Safitri Nola Novita Setyaningrum Novita Setyaningrum, Nola Penidas Fodinggo Tanaem Purwanto - Purwanto Purwanto Purwanto Purwanto Purwanto Putri Tolampi, Caroline Christine R. Suharyadi Rahmania Argita Dwijayanti Restu Arif Kurniawan Ridlo Feizzati Rozzag Kristanto Rini Kartika Hudiono Rizaldi, Alexander Salvia Devi Muhshanah Samuel Brian Nanda Sekar Ayu Diah Pitaloka Sekar Widhiyaningrum Sekar Widhiyaningrum Septi Dhian Pramesti Sherly Toding Simanjorang, Adrian Lihardo Noel Sri Winarso Martyas Edi Sri Yulianto Joko Prasetyo Suharyadi Sumiati Arta Dewi Suryasatria Trihadaru Sutarto Wijono Teguh Wahyono Tri Harjani Ulfa Idayati Untung Rahardja Wicaksana, Gamaliel Hasta Widhiyaningrum, Sekar William Frederick Worotikan Yohana Jenny Marisa Zulfa Alya Fadilla

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