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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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.626 KB) | DOI: 10.32493/al-jpkm.v1i1.3993

Abstract

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.
DIGITALISASI GEREJA KRISTEN JAWA SALATIGA TIMUR: SOLUSI PELAYANAN JEMAAT DI TENGAH PANDEMI COVID-19 Suharyadi Suharyadi; Evi Maria; Adriyanto Juliastomo Gundo; Irwan Sembiring
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 4, No 2 (2021): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.79 KB) | DOI: 10.31764/jpmb.v4i2.4046

Abstract

ABSTRAKCovid-19 membawa dampak pembatasan kegiatan keagamaan tatap muka di gereja untuk mencegah terbentuknya klaster penyebaran Covid-19 di gereja. Tujuan kegiatan pengabdian kepada masyarakat ini adalah melakukan digitalisasi di GKJ Salatiga Timur dengan cara membangun website untuk GKJ Salatiga Timur. Metode pelaksanaan kegiatan ini, ada dua. Pertama, pembangunan website gereja. Kedua, pelatihan dan pendampingan administrator yang bertugas untuk mengelola dan memelihara website gereja. Peserta kegiatan ini ada 12 orang. Hasil kegiatan ini, adalah tersedianya website GKJ Salatiga Timur yang dapat diakses di http://gkjsalatigatimur.org. Website gereja menjadi media publikasi dan komunikasi antara pengurus gereja dan jemaatnya. Informasi tentang kegiatan gereja bisa diakses jemaat melalui website. Tak hanya itu, rekaman ibadah online setiap minggunya, baik untuk ibadah umum maupun ibadah sekolah minggu juga sudah dapat diakses oleh jemaat melalui website gereja. Hasil pelatihan administrator website, anggota Komisi Multimedia dan Petugas Administrasi GKJ Salatiga Timur sudah dapat melakukan pemeliharaan dan pembaharuan informasi terkait kegiatan pelayanan jemaat di GKJ Salatiga Timur. Kata kunci: digitalisasi; gereja; pelayanan jemaat; Covid-19. ABSTRACTCovid-19 brings the impact of restrictions on face-to-face religious activities in churches to prevent the formation of clusters of Covid-19 spread in churches. The purpose of community service activity is to digitize GKJ Salatiga Timur by building a website for GKJ Salatiga Timur. Methods of implementing this activity, first, building a church website. Second, training and mentoring administrators the church website. There are 12 participants in this activity.This activity was carried out by the construction of church websites and training administrators in charge of managing and maintaining church websites. The result of this activity is the availability of GKJ Salatiga Timur website that can be accessed in http://gkjsalatigatimur.org. Website church becomes a medium of publication and communication between church administrators and their congregations. Information about church activities can be accessed by the congregation through the website. Not only that, recordings of online worship every week, both for public worship and sunday school worship can also be accessed by the congregation through the church's website. The result of administrator training, members of the Multimedia Commission and the Administration Officer of GKJ Salatiga Timur have been able to maintain and update information related to church service activities in GKJ Salatiga Timur. Keywords: digitization; church; church ministry; Covid-19.
DIGITALISASI DUSUN GEDONG: SOLUSI PUBLIKASI POTENSI DUSUN DI LERENG MERBABU Evi Maria; Suharyadi Suharyadi; Purwanto Purwanto
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 1 (2022): Maret
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i1.6893

Abstract

ABSTRAKTujuan kegiatan pengabdian kepada masyarakat ini adalah untuk melakukan digitalisasi di Dusun Gedong, Desa Tajuk dengan cara menerapkan website untuk mempublikasikan dan memasarkan potensi Dusun Gedong. Metode pelaksanaan kegiatan ini, ada dua. Pertama, penerapan website Dusun Gedong. Kedua, pelatihan dan pendampingan pada pengurus Karang Taruna Kridha Arum untuk mengelola dan memelihara website dusun ini. Penerapan website dan pelatihan pengelolaan website dilakukan dari tanggal 18-20 Desember 2021. Setiap hari ada dua sesi, yaitu sesi pemaparan materi tentang pengenalan website, cara untuk mengoperasikan serta mengelola website dan sesi praktik menggunakan website, sedangkan kegiatan pendampingan pengelolaan website dilakukan sampai tanggal 26 Desember 2021. Peserta kegiatan ini berjumlah sembilan orang. Hasil kegiatan ini, adalah tersedianya website Dusun Gedong yang dapat diakses di http://dusun-gedong.com. Website dusun ini digunakan sebagai media untuk mempublikasikan dan memasarkan seluruh potensi dusun yang memiliki nilai ekonomis untuk dijual. Informasi tentang dusun, produk, dan paket wisata tersedia disana. Pengunjung website juga dapat melakukan transaksi pemesanan disana. Setelah mengikuti pelatihan, peserta pelatihan sudah dapat mengelola, memelihara dan memperbaharui informasi terkait produk, paket wisata dan berita terkini yang ada di Dusun Gedong. Kata kunci: digitalisasi dusun; publikasi; lereng Gunung Merbabu ABSTRACTThe purpose of this community service activity is to digitize in Gedong Hamlet, Tajuk Village by implementing a website to publish and market the potential of Gedong Hamlet. The method of carrying out this activity, there are two. First, the implementation of the Gedong Hamlet website. Second, training and mentoring to the administrator of Karang Taruna Kridha Arum to manage and maintain the village's website. Website implementation and website management training is carried out from December 18-20, 2021. Every day, there are two sessions, namely material exposure sessions about website recognition, how to operate and manage websites and practice sessions using websites, while website management assistance activities are carried out until December 26, 2021. The participants of this activity were nine people. The result of this activity, is the availability of the Gedong Hamlet website that can be accessed in http://dusun-gedong.com. This hamlet website is used as a medium to publish and market all potential hamlets that have economic value for sale. Information about hamlets, products, and tour packages is available there. Website visitors can also make booking transactions there. After participating in the training, trainees can already manage, maintain and update information related to products, tour packages and the latest news in Gedong Hamlet. Keywords: digitization of the hamlet; publication; slopes of Mount Merbabu
PENINGKATAN KREATIVITAS KARANG TARUNA MELALUI PELATIHAN FOTOGRAFI UNTUK DESTINASI WISATA GEDONG PASS (G-PASS) Evi Maria; Martin Setyawan; Suharyadi Suharyadi
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 5, No 1 (2021): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v5i1.6502

Abstract

ABSTRAKTujuan kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan kreativitas Karang Taruna Kridha Arum sebagai pengelola destinasi wisata Gedong Pass (G-Pass) melalui pelatihan fotografi dengan keindahan alam G-Pass sebagai obyeknya. Pelatihan ini dapat membantu Karang Taruna Kridha Arum untuk dapat menyediakan foto-foto yang akan digunakan untuk promosi destinasi wisata G-Pass melalui media sosial. Pelatihan fotografi dilakukan dari tanggal 8-10 Mei 2021, setiap hari ada dua sesi, yaitu sesi pemaparan materi tentang konsep dasar fotografi dan sesi praktik fotografi, sedangkan kegiatan pendampingan fotografi dilakukan sampai akhir bulan Juni 2021 melalui grup whatsapp. Pelatihan ini diikuti oleh delapan orang pemuda Dusun Gedong yang merupakan anggota dari Karang Taruna Kridha Arum. Peserta pelatihan diberi materi dasar-dasar fotografi, terkait pengenalan fitur kamera di telepon genggam, pencahayaan, point of interest, ruang tajam dan komposisi serta proses pengunggahannya di media sosial. Setelah mengikuti pelatihan fotografi, para peserta sudah dapat menyediakan foto-foto destinasi wisata G-Pass dengan mutu visual yang baik dan sudah mengunggahnya pada media sosial baik itu media sosial milik pribadi maupun milik G-Pass untuk mempromosikan destinasi wisata G-Pass, Dusun Gedong. Kata kunci: kreativitas; pelatihan fotografi; destinasi wisata; G-Pass ABSTRACTThe purpose of this community service activity is to increase the creativity of Kridha Arum Youth Organization as the manager of the Gedong Pass (G-Pass) tourist destination through photography training with the natural beauty of the G-Pass as the object. This training can help Kridha Arum Youth Organization to be able to provide photos that will be used for the promotion of G-Pass tourist destinations through social media. Photography training will be held from 8-10 May 2021, every day there are two sessions, namely a presentation session on the basic concepts of photography and a photography practice session in the area around the G-Pass, while photography assistance activities are carried out until the end of June 2021 through the whatsapp group. This training was attended by eight youths from Gedong Hamlet who are members of the Kridha Arum Youth Organization. The training participants were given the basics of photography, related to the introduction of camera features on mobile phones, lighting, point of interest, sharp space and composition as well as the process of uploading them on social media. After participating in the photography training, the participants have been able to provide photos of G-Pass tourist destinations with good visual quality and have uploaded them on social media, both personal and G-Pass social media to promote the G-Pass tourist destination, Dusun Gedong. Kata kunci: creativity; photography training; tourist destination; G-Pass
DETERMINAN PERILAKU TAX AVOIDANCE Imelda Retno Putri Widia Ningrum; Evi Maria
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.14 No.2 September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

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Abstract

Abstract This study aims to see and analyze the effect of profitability, leverage, Corporate Social Responsibility (CSR), company size (SIZE) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (BEI). The population used for this research is 54 companies in the consumer goods industry sector. Sampling researchers used non-probability sampling-purposive sampling method obtained by 21 companies with observation time of 2016-2019 in order to obtain 84 samples. The method of analysis with path analysis uses IBM's SPSS 25 program. This study empirically examines the effect of profitability, leverage, Corporate Social Responsibility (CSR), and company size on tax avoidance in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The research results prove that (1) profitability has no significant effect on tax avoidance, (2) Leverage has no effect on tax avoidance, (3) Corporate Social Responsibility has no effect on tax avoidance, (4) Firm size has no effect on tax avoidance.
DANA PERIMBANGAN DAN PEMBANGUNAN MANUSIA: SEBUAH BUKTI PENGUJIAN DARI PULAU KALIMANTAN Evi Maria; Abdul Halim; Muhammad Luthfan
JABE (Journal of Applied Business and Economic) Vol 7, No 3 (2021): JABE (Journal of Applied Business and Economics)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v7i3.8884

Abstract

The purpose of this research is to investigate the relationship between fiscal balance funds and human development and also to see the behavior of budget use in the Kalimantan Island. This research uses panel data regression analysis using a sample of four provinces in Kalimantan Island with the observation year 2010-2016. The results of the study found partially the General Allocation Fund and the Special Allocation Fund had a positive influence on human development on the Kalimantan Island. Meanwhile, the Revenue Sharing Fund has no effect on human development on the Kalimantan Island. This is because the Kalimantan Island Revenue Sharing Fund experienced a significant decline in 2014-2016 and the use of the Revenue Sharing Fund from Natural Resources is limited by regulation on environmental sustainability. Simultaneously, fiscal balancing funds, namely General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds has an influence on human development on the Kalimantan Island. This research found that the implementation of decentralization in Indonesia made local governments tend to rely on Fiscal Balance Funds to finance human development programs in the regions.
E-GOVERNMENT DAN KORUPSI: STUDI DI PEMERINTAH DAERAH, INDONESIA DARI PERSPEKTIF TEORI KEAGENAN Evi Maria; Abdul Halim
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (748.259 KB)

Abstract

Tujuan artikel ini adalah untuk mengetahui pengaruh penerapan e-Government terhadap probabilitas terjadinya korupsi di pemerintah daerah, Indonesia. Studi ini menggunakan indeks pemeringkatan e-Government pemerintah daerah provinsi di Indonesia yang dikeluarkan oleh Kementerian Komunikasi dan Informasi Republik Indoneisa sebagai proksi variabel e-Government. Sedangkan, korupsi diukur berdasakan kasus korupsi yang terjadi pada pemerintah daerah provinsi tahun anggaran 20110-2015, yang telah memiliki kekuatan hukum tetap (inkracht) dari Mahkamah Agung. Dengan menggunakan 112 sampel, studi ini menemukan bahwa penerapan e-Government berpengaruh negatif terhadap probabilitas terjadinya praktik korupsi di pemerintah daerah, Indonesia. Ini artinya, semakin baik penerapan e-Government, maka semakin kecil kemungkinan pemerintah daerah untuk terlibat dalam korupsi. Hasil konsisten juga ditemukan ketika memasukan wilayah sebagai variabel kontrol. Studi ini menunjukkan bahwa penerapan e-Government dapat mengurangi kesempatan pemerintah daerah untuk melakukan korupsi. Informasi layanan publik yang terbuka dan jujur, mudah didapat ketika pemerintah daerah menggunakan e-Government, sehingga asimetri informasi antara agen dan prinsipal dapat dikurangi. Oleh sebab itu, untuk meminimalkan probabilitas terjadinya korupsi diperlukan penerapan e-Government secara optimal dan sikap profesionalisme dari pejabat publik dalam menjalankan tugas dan wewenangnya. Studi ini memberikan kontribusi literatur dengan menghadirkan bukti empiris penerapan e-Government dan korupsi, karena riset sebelumnya tentang e-Government dan korupsi di pemerintah daerah, Indonesia sebagai besar dilakukan menggunakan pendekatan hukum.
Desain Panduan Audit Tata Kelola Sistem Informasi Boost The Order (SIBORDER) di PT Telekomunikasi Indonesia Menggunakan COBIT 2019 Kezia Nadia Putri Martinus; Evi Maria; Hanna Prillysca Chernovita
Jurnal Teknologi Informatika dan Komputer Vol 7, No 2 (2021): Jurnal Teknologi Informatika dan Komputer
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/jtik.v7i2.638

Abstract

PT Telekomunikasi Indonesia Tbk (Telkom) is engaged in information and communication technology and network services. Information technology (IT) plays an important role in PT Telkom's business processes, so it needs to be managed using the Control Objectives for Business and Related Technology (COBIT) framework. COBIT 2019 accommodates new IT trends in business, so that it can serve as a guide for auditors, users and management to bridge the gap between risk, control, and technical problems at PT Telkom, especially in the management of the Boost The Order (SIBORDER) Information System. IT governance audit is a control mechanism for SIBORDER management. Therefore, before conducting the audit, the auditor needs to make an audit plan to make it easier when allocating resources so that the audit is carried out effectively and efficiently. This research aims to design a SIBORDER governance audit guide using the COBIT 2019 framework. The design begins first, by identifying stakeholder needs, enterprise goals and weighting design factors. The results of stakeholder needs, namely optimizing risk and resources, while enterprise goals, namely EG01, EG05, EG06 and EG13, and the results of domain identification as focus areas, namely BAI 10, DSS 03, DSS 04 and DSS 05. Second, determination of information sources based on the RACI Chart. Third, the creation of an audit worksheet that contains a list of questions for the assessment of the selected domain and the schedule of audit implementation.
Internet Sehat: Solusi Bijak Masyarakat Desa Doplang, Kabupaten Boyolali Suharyadi Suharyadi; Evi Maria
Intervensi Komunitas Vol 1 No 1 (2019)
Publisher : ITB Ahmad Dahlan Jakarta

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Abstract

Tujuan kegiatan pengabdian kepada masyarakat, dengan tema internet sehat di Desa Doplang, Kabupaten Boyolali, adalah (1) menumbuhkan dan membangun kesadaran masyarakat desa atas ancaman dampak negatif internet; (2) menguatkan citra internet sebagai media pembelajaran dan penyebaran informasi yang berguna untuk menambah pengetahuan dan wawasan anak-anak; (3) memberikan informasi yang memadai bagi orang tua dalam menyikapi dan mewaspadai dampak negatif dari internet bagi anak-anak. Kegiatan pengabdian masyarakat ini dilakukan dengan metode ceramah, pemutaran film pendek, dan praktik internet sehat. Hasil kegiatan ini adalah masyarakat Desa Dolang memiliki pemahaman tentang dampak positif dan negatif dari penggunaan internet. Dampak negatif yang dapat dicegah sejak dini, sedangkan dampak positif dari internet dapat terus digalakkan untuk memberikan tambahan ilmu pengetahuan serta tambahan pendapatan melalui bisnis online.
Co-Authors A Halim Abdul Halim ach baihaki Adriyanto Juliastomo Gundo Adventien, Irene Puspa Afifah Rismayanti Agus Supratikno Aji Andana Alexander Winandhito Adi Andana, Aji Anjellita Tessalonika Langi Arthur, Christian Bella Meihana Bithia Insoraki Rumabar Christ Rudianto Cikita Dasty Sirait, Grace Priskila Dewi Sinto Dhea Eucharisty Lumenta Diana Br Sihite Djoko Murdono Dwi Danesty Deccasari Eden Renold Mintje Eko Sediyono Eko Suwardi Ekslesia, Ranti Enggar Nursasi Eric Bintang Pangentasan Ericson Malau Erwien Christianto Fauziah, Satya Febrianti Kartika Ningrum Gabriella Natalie Grace Persulessy Handayani, Rima Hanna Prillysca Chernovita Ikmaliyah, Erika Imelda Retno Putri Widia Ningrum Inggil Setyo Nugroho Irwan Sembiring Izak Yohan Matriks Lattu Jaya Mahendra, Aldo Joko Siswanto Kadarusman . Kezia Nadia Putri Martinus Klarista Dwi Chintya Kristoko Dwi Hartomo Kurnia Wirawan, Dennis Kwee Mey Linda Lole Malioy, Rimes Jopmorestho Mandi’, Darmayanti Marcelino Adi Putra Martin Setyawan Miharjo, Setiyono Muhamad Andrian Afifi Muhammad Luthfan Muhammad Rizky Pribadi Ndina, Fransiska Tanggu Novita Setyaningrum, Nola Penidas Fodinggo Tanaem Purwanto Purwanto - Purwanto Purwanto Purwanto Purwanto Purwanto Putri Tolampi, Caroline Christine R. Suharyadi Rini Kartika Hudiono Rizaldi, Alexander Samuel Brian Nanda Sekar Ayu Diah Pitaloka Sekar Widhiyaningrum Sherly Toding Sri Winarso Martyas Edi Sri Yulianto Joko Prasetyo Suharyadi Suryasatria Trihadaru Sutarto Wijono Teguh Wahyono Tri Harjani Ulfa Idayati Untung Rahardja Widhiyaningrum, Sekar William Frederick Worotikan