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Penerapan ISO 31000:2018 untuk Manajemen Risiko E-Ticketing Taman Rekreasi XYZ William Frederick Worotikan; Evi Maria
KLIK: Kajian Ilmiah Informatika dan Komputer Vol. 3 No. 5 (2023): April 2023
Publisher : STMIK Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/klik.v3i5.666

Abstract

This research aims to carry out a risk management process for the e-Ticketing application at XYZ Recreation Park using ISO 310000:2018. The stages in risk management start from the process of communication and consultation, setting the context, and risk assessment, which includes the steps of identification, analysis, and evaluation of risk and the risk treatment process. The research results found that there were 33 potential risks arising from the implementation of the e-Ticketing application at XYZ Recreation Park. Of the 33 potential risks, there are four potential risks at a high level: the loss of network connection, incorrect customer data, the customer requesting a refund, and the system cannot verify transactions. Seventeen are potential risks at the medium level, and the remaining 12 are possible at the low level. The XYZ Recreation Park management has proposed these potential risks for handling. The results of risk management on the e-Ticketing application at XYZ Recreation Park from this research have been documented to serve as a guideline for managers managing the risk of implementing e-Ticketing applications there
Determinants of Quality of Regional Financial Reports in Central Java Province Using Fraud Triangle Theory Dewi Sinto; Evi Maria
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2023): Jurnal Riset Akuntansi dan Keuangan. Agustus 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i2.51840

Abstract

Main Purpose - The research aims to find empirical evidence of the determinants of the quality of regional financial statements in Central Java Province from the perspective of the fraud triangle theory.Method - The research sample is limited to local government financial reports in Central Java Province for the 2016-2019 fiscal year, with a total sample of 175 observations. Data were analyzed using multiple linear regression analysis.Main Findings - The research results found that pressure and rationalization did not affect the quality of financial reports in the regional government of Central Java Province. Meanwhile, the opportunity negatively influence the local government’s financial information quality. The higher the opportunity to cheat, the lower the quality of local government financial statements, and vice versa.Theory and Practical Implications – The theoretical implication is that this research finds empirical evidence that local government financial reports will be of higher quality if the opportunity to commit fraud is low. While the policy implications for the government, implementing good supervision is needed so that the opportunity for cheating is reduced and the financial reports presented can be of good quality.Novelty – The novelty of this research is the use of fraud theory, namely the fraud triangle theory, to explain the factors that affect the quality of financial reports in local governments. So far, research in the field of Public Accounting has focused chiefly on researching changes in accounting methods, so research linking fraud theory and the quality of financial reports in local governments is still limited in number.
Religiusitas dan Perilaku Kecurangan Akademik Mahasiswa di Masa Pandemi Covid-19 Diana Br Sihite; Evi Maria
AFRE (Accounting and Financial Review) Vol 5, No 3 (2022): November 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i3.8049

Abstract

The purpose of this research is to examine the effect of religiosity and academic cheating of accounting students on online learning during the Covid-19 pandemic. This research was conducted on accounting students at Satya Wacana Christian University, with a total sample of 150 students. Data was collected from questionnaires distributed via email and other social media using google forms. Data were analyzed using linear regression analysis. The results of the research found that religiosity had a negative effect on the academic cheating behavior of accounting students during the Covid-19 pandemic. This means, the higher the level of religiosity of accounting students, the lower the level of academic cheating committed by accounting students during online learning during the pandemic, and vice versa. Therefore, the Accounting Study Program needs to increase the religiosity of its students, so that academic fraud can be reduced and the program can produce accountants and auditors who are honest and with integrity.DOI: https://doi.org/10.26905/afr.v5i3.8049
DETERMINAN KEBERTERIMAAN PENGGUNA SHOPEE DI KABUPATEN MINAHASA TENGGARA MENGGUNAKAN TECHNOLOGI ACCEPTANCE MODEL Anjellita Tessalonika Langi; Evi Maria
JABE (Journal of Applied Business and Economic) Vol 9, No 4 (2023): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v9i4.17158

Abstract

Tujuan riset ini untuk menemukan determinan keberterimaan pengguna aplikasi Shopee di Kabupaten Minahasa Tenggara saat pandemi Covid-19 menggunakan Technology Acceptance Model. Sampel riset berjumlah 187 orang yang merupakan pengguna aplikasi Shopee di Kabupaten Minahasa Tenggara. Regresi linear sederhana digunakan untuk menganalisis data riset ini. Hasil riset menemukan bukti bahwapersepsi kemudahan berpengaruh positif terhadap persepsi kegunaan dan sikap penggunaan Shopee di Kabupaten Minahasa Tenggara, persepsi kegunaan berpengaruh positif pada sikap penggunaan dan sikap penggunaan aplikasi Shopee berpengaruh positif terhadap sikap penggunaan yang sesungguhnya. Hasil riset menemukan bahwa masyarakat di Kabupaten Minahasa Tenggara sudah menerima dan menggunakan aplikasi Shopee dengan baik saat pandemi Covid-19 berlangsung untuk transaksi belanja online. Masyarakat disana menganggap penggunaan aplikasi Shopee untuk aktivitas belanja online, membuat proses belanja menjadi praktis dan aman, serta mencegah penyebaran virus corona
Penerapan IEC/ISO 31010:2019 untuk Manajemen Risiko pada Sistem Informasi Kesejahteraan Sosial-Next Generation Ericson Malau; Evi Maria
Journal of Information System Research (JOSH) Vol 4 No 4 (2023): Juli 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/josh.v4i4.3459

Abstract

This research aims to apply IEC/ISO 31010:2019 in the risk management process in the Batam City social welfare-Next Generation (SIKS-NG) information system. SIKS-NG implementation provides benefits and creates risks that can hinder and harm the Batam City Social Service if a risk management process is not carried out. The stages of risk management in IEC/ISO 31010:2019 include communication and consultation, establishing context, and assessing risk by identifying, analyzing, evaluating, and managing risks. IEC/ISO 31010:2019 was chosen because this standard provides complete and systematic guidance for risk management activities. The research found that 16 possible risks arose when the Batam City Social Service implemented SIKS-NG in the planning process for social assistance there. The 16 potential risks consist of three at a high level, eight at a medium level, and five at a low level. This research adds to evidence that IEC/ISO 31010: 2019 is effective for use as a risk management framework in applications implemented in government agencies. This research also provides suggestions for treating the risks in the SIKS-NG application. It creates risk management documentation to help the Batam City Social Service manage risks arising in this application, especially in the planning process for social assistance.
Penerapan PIECES Framework dalam Analisis Kepuasan Pengguna F-Learn UKSW saat Pandemi Covid-19 Eric Bintang Pangentasan; Evi Maria
Jurnal Sistem Informasi Bisnis Vol 13, No 1 (2023): Volume 13 Nomor 1 Tahun 2023
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21456/vol13iss1pp60-69

Abstract

This research aimed to analyze the satisfaction level of Satya Wacana Christian University (SWCU) F-Learn users in daring learning during the Covid-19 pandemic using the PIECES framework. This method was chosen because it has proven its effectiveness in evaluating system user satisfaction in identifying problems, opportunities and development directions for the system being developed. This research analyzes six variables: performance, information and data, economics, control and security, efficiency, and service. The research sample for this was SWCU students. The total sample is 160 respondents. Data was measured using a Likert scale. The results of testing on the variables performance, information and data, control and security, efficiency, and service, users feel satisfied, while testing the economics variables, F-Learn users feel very satisfied. Additional testing on the performance of F-Learn confirmed that F-Learn has an excellent performance in terms of the speed of responding to commands, as well as in terms of control F-Learn is in category B (good). Overall, the average level of satisfaction of F-Learn users is 4.02. It means that overall F-Learn users, namely SWCU students, were satisfied when using F-Learn during the implementation of the daring learning policy during the pandemic.
Determinan Kualitas Laporan Keuangan Pemerintah Kota Salatiga Dari Perspektif Teori Keagenan Klarista Dwi Chintya; Evi Maria
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 3. Desember 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7274

Abstract

Riset ini bertujuan untuk menguji pengaruh penerapan Standar Akuntansi Pemerintahan (SAP) basis akrual dan kompetensi sumber daya manusia (SDM) pada kualitas laporan keuangan pemerintah daerah Kota Salatiga. Pengumpulan data dilakukan menggunakan kuesioner. Total sampel riset ini sebanyak 131 orang pegawai Bagian Keuangan Dinas Daerah Pemerintah Kota Salatiga yang tersebar di 31 Organisasi Perangkat Daerah. Data dianalisis menggunakan analisis regresi berganda. Hasil riset menemukan bukti empiris bahwa penerapan SAP berbasis akrual dan kompetensi SDM memiliki pengaruh positif terhadap kualitas laporan keuangan pemerintah Kota Salatiga. Semakin baik penerapan SAP berbasis akrual, maka akan semakin tinggi kualitas laporan keuangan, dan sebaliknya. Semakin baik kompetensi SDM, maka akan semakin baik kualitas laporan keuangan, dan sebaliknya. Oleh sebab itu, pemerintah Kota Salatiga perlu secara konsisten menerapkan SAP berbasis akrual dan terus meningkatkan kompetensi SDM Bagian Keuangannya, agar agen, yaitu pemerintah Kota Salatiga dapat menyajikan informasi keuangan yang berkualitas kepada prinsipal, yaitu masyarakat.    
EVALUASI SISTEM INFORMASI AKADEMIK SATYA WACANA MENGGUNAKAN PIECES FRAMEWORK Alexander Winandhito Adi; Evi Maria
Jurnal Pendidikan Teknologi Informasi (JUKANTI) Vol 6 No 2 (2023): JURNAL PENDIDIKAN TEKNOLOGI INFORMASI (JUKANTI) EDISI NOPEMBER 2023
Publisher : Program Studi Pendidikan Informatika, Universitas Citra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37792/jukanti.v6i2.1028

Abstract

The research objective is to evaluate the Satya Wacana Academic Information System (SIASAT) using the PIECES framework. The evaluation was carried out from the user side, namely Satya Wacana Christian University (SWCU) students, by assessing six variables: performance, information and data, economics, control, security, efficiency, and service. The PIECES framework has effectively identified problems, opportunities, and future system development directions. Research data was obtained by distributing questionnaires. Respondents to this study were SWCU students, with 202 respondents. Data was measured using a Likert scale. The evaluation results found that students felt delighted using SIASAT when assessed from the performance, efficiency, and service variables. While from the information and data variables, as well as economics, students feel satisfied. The lowest score is on the control and security variables; students are in the neutral category when assessing this variable. Slow handling when a server down occurs is why students give the lowest score, so SIASAT managers need to improve from the control and security side. Overall, the average score of SIASAT user satisfaction is 3.93. It means that SWCU students are satisfied when they use SIASAT to support academic administration activities while studying at SWCU.
Implementation of ISO 31000:2018 in Risk Management Activities of Libsys Application Student Interest Sekar Ayu Diah Pitaloka; Evi Maria (SCOPUS ID: 57093633500)
Sistemasi: Jurnal Sistem Informasi Vol 12, No 2 (2023): Sistemasi: Jurnal Sistem Informasi
Publisher : Program Studi Sistem Informasi Fakultas Teknik dan Ilmu Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/stmsi.v12i2.2815

Abstract

This study aims to apply ISO 31000:2018 for risk management activities in the Libsys Interests of Students application. CV XYZ, an information technology consultant in Yogyakarta, developed this application. This application detects students' academic interests, so teachers can easily direct students according to their interests. So far, the company has never carried out risk management activities in the system development process, even though this activity plays a role in managing and mitigating risks so that the application can achieve its goals. Risk management activities start from the stages of communication and consultation, establishing context, risk assessment and treatment, and monitoring and review by ISO 31000:2018 standard. The study's results found the effectiveness of the ISO 31000:2018 standard for managing risk in information systems consulting companies. The risk management activity found 17 risk opportunities from the Student Interests Libsys application, with four high-level, eight medium-risk, and five low-level risk opportunities. This study also provides suggestions for handling risks in the Libsys Interests Students application and documents them to help management manage the risks in this application.
Determinants of the Acceptance of Ambon City Local Government Information Systems using the Technology Acceptance Model Sherly Toding; Evi Maria
Sistemasi: Jurnal Sistem Informasi Vol 12, No 1 (2023): Sistemasi: Jurnal Sistem Informasi
Publisher : Program Studi Sistem Informasi Fakultas Teknik dan Ilmu Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/stmsi.v12i1.2312

Abstract

The research aims to find empirical evidence on the determinants of the acceptability of Ambon City regional apparatus on implementing the Regional Government Information System (SIPD) using the Technology Acceptance Model (TAM). The research sample is SIPD users in Ambon City, with a total sample of 90 respondents. This research data was collected from a questionnaire that was measured using a Likert scale. Data were analyzed using simple linear regression analysis. The research results found empirical evidence that the perceived convenience of SIPD users affected perceptions of SIPD use in Ambon City and attitudes towards using SIPD in Ambon City, and attitudes towards SIPD use had an effect on actual SIPD use in Ambon City. This research did not find evidence of an influence between perceptions of the usefulness of SIPD on attitudes towards using SIPD in Ambon City. It means that the Ambon City regional apparatus will use SIPD in supporting development planning and regional financial management work if the apparatus perceives that SIPD is easy to use. If the regional apparatus accepts SIPD, then the regional apparatus will use the SIPD to manage development activities in Ambon City. Therefore, the government of Ambon City can be more active in socializing SIPD and holding training programs for SIPD users so that local officials can use SIPD optimally to support planning and financial management work.Keywords:. local government information system, Technology Acceptance Model, acceptability of regional apparatus.
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