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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 Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review 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 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN 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) Aiti: Jurnal Teknologi Informasi Jurnal Teknologi Informatika dan Komputer Intervensi Komunitas: Jurnal Pengabdian Masyarakat Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) 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 Ilmiah Ilmu Terapan Universitas Jambi Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Manado (JAIM) Warta LPM Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan Jurnal Pendidikan Teknologi Informasi (JUKANTI) Jurnal Akuntansi Lontar Komputer: Jurnal Ilmiah Teknologi Informasi
Evi Maria
Universitas Kristen Satya Wacana
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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Skeptisme Profesional dan Independensi terhadap Kinerja Auditor pada Masa Pandemi COVID-19 Cikita Dasty Sirait, Grace Priskila; Maria, Evi
Journal of Business and Economics Research (JBE) Vol 5 No 1 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i1.4900

Abstract

This research aims to find empirical evidence of the influence of professional skepticism and independence on the performance of auditors carrying out assignments during the COVID-19 pandemic. The primary data was obtained by distributing questionnaires to auditors working at Public Accounting Firms in Semarang City who received audit assignments from 2020 to 2022. The total research sample was 88 respondents. Data analysis in this study used multiple regression analysis, and the data was processed using SPSS version 25. The study found that professional skepticism and independence positively affected auditors' performance in Semarang City during the pandemic. Professional skepticism and independence influenced auditor performance during the COVID-19 pandemic by 31.8 percent. Additional test results by adding gender and work experience as control variables found consistent results that there was a positive influence between professional skepticism and independence on auditor performance during the pandemic. In contrast, gender and work experience did not affect auditor performance in Semarang City during the pandemic. These findings confirm the attribution theory that the performance of auditors in Semarang City is influenced by inherent factors, namely professional skepticism and independence, even though audit assignments during the pandemic were carried out by auditors remotely.
Peningkatan Kompetensi Algoritma Pemrograman untuk Guru SMK Negeri 1 Salatiga Maria, Evi; Winarso Martyas Edi, Sri; Suharyadi; Christianto, Erwien; Purwanto
Warta LPM WARTA LPM, Vol. 26, No. 3, Juli 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/warta.v26i3.1701

Abstract

Accounting teachers at the State Vocational High School (SMK) 1 Salatiga currently have the competence to record manual accounting and accounting applications already available on the market. However, the World of Business and Industry  demands that SMK graduates be able to develop simple accounting applications for Small and Medium Enterprises (SMEs). Application development requires mastery of programming algorithm competencies to help think more logically, creatively, and critically. This condition encourages accounting and computer teachers at SMK Negeri 1 Salatiga to need the training to improve algorithmic and programming competencies. This community service activity aims to enhance the competence of programming algorithms for accounting and computer teachers at SMK Negeri 1 Salatiga. The presentation of the material is arranged by the mentors so that this training program can be completed quickly and the objectives are achieved. There are three methods of implementing the activity: (1) socialization of programming algorithm material; (2) programming algorithm training activities; (3) case practice of programming algorithms. Participants in this activity were ten teachers at SMK Negeri 1 Salatiga, namely nine teachers majoring in accounting and one computer teacher. This activity was held in September 2022. Competency improvement was measured by conducting a pre-test and post-test on activity participants regarding programming algorithm material using a questionnaire containing 30 multiple-choice questions. The result of this activity is an increase in the competency of the participant's programming algorithm from 10 percent to 90 percent, and the activity participant’s can solve cases of programming algorithms and document them using the flowgorithm correctly.
Technostress Pada Mahasiswa Akuntansi Dan Kecurangan Akademik Selama Pandemi Covid-19 Dhea Eucharisty Lumenta; Evi Maria
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10344

Abstract

This study aims to examine the influence of technostress on academic dishonesty among accounting students during the COVID-19 pandemic from the perspective of the theory of planned behavior. The research was conducted on accounting students at Universitas Satya Wacana using a questionnaire survey with 239 respondents. Linear regression analysis was used to analyze the data. The study's results found that the higher the level of technostress experienced by students, the greater the tendency for students to engage in academic dishonesty. This study provides empirical contributions on managing technostress to prevent academic dishonesty among students, particularly in online learning. These findings are expected to assist universities in designing more effective policies to reduce the pressures caused by technology usage, ensuring the academic integrity of accounting students is maintained.
PENDAMPINGAN PERIZINAN USAHA MIKRO KECIL MENENGAH BINAAN KAMPUNG KB SEMBADA, DESA SAMIRONO Evi Maria; Martin Setyawan; Hanna Prillysca Chernovita; Tri Harjani; Kristoko Dwi Hartomo
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 4 (2023): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i4.19719

Abstract

ABSTRAKTujuan kegiatan pengabdian masyarakat ini adalah untuk membantu Usaha Mikro Kecil Menengah (UMKM) binaan Kampung KB Sembada, Desa Samirono untuk memperoleh legalitas bisnis melalui pendampingan pengurusan perizinan berusaha. Ada tiga perijianan yang didampingi, yaitu Nomor Induk Berusaha (NIB), Sertifikat Halal, dan Sertifikat Produksi Pangan-Industri Rumah Tangga (SPP-IRT). Peserta kegiatan ini berjumlah 18 UMKM. Ada tiga tahapan dalam kegiatan pengabdian ini. Pertama, sosialisasi perizinan berusaha. Kedua, pendataan dan pendampingan perizinan berusaha. Ketiga, pendaftaran perizinan berusaha. Kegiatan pengabdian ini dilaksanakan dari tanggal 5 sampai 23 September 2023. Dari 18 UMKM, hanya 13 UMKM yang berkomitmen untuk didampingi dalam kegiatan pengurusan perizinan, tiga UMKM sudah memiliki izin berusaha lengkap, dan dua UMKM tidak bersedia mengurus perizinan berusaha karena merasa belum membutuhkannya. Hasil kegiatan pengabdian masyarakat ini adalah terdapat 10 (sepuluh) UMKM yang mendapatkan NIB, delapan UMKM yang telah mengajukan permohonan untuk Sertifikat Halal, dan 6 (enam) produk UMKM yang telah terbit SPP-IRT. Produk UMKM yang telah terbit SPP-IRT masih memiliki kewajiban memenuhi komitmen mengikuti penyuluhan keamanan pangan dan memenuhi persyaratan cara produksi pangan dalam jangka waktu tiga sampai enam bulan, sehingga Kampung KB Sembada masih harus terus melakukan pendampingan hingga kewajiban tersebut terpenuhi. Kata kunci: kampung KB; perizinan berusaha; UMKM ABSTRACTThis community service activity aims to help Micro, Small, and Medium Enterprises (MSMEs) assisted by Kampung KB Sembada, Samirono Village, obtain business legality through assistance in processing business permits:Business Permit Number (NIB), Halal Certificate, and Household Food-Industry Production Certificate (SPP-IRT). Participants in this activity were 18 MSMEs. There are three stages in this community service. First, socialization of business licensing. Second, data collection and business licensing assistance. Third, registration of business permits. This service activity was held from 5 to 23 September 2023. Of the 18 MSMEs, only 13 were committed to being assisted in the business permits, three had complete business permits, and two were unwilling to take care of business permits because they felt they did not need them. This community service activity shows that 10 MSMEs have had NIB issued, eight MSMEs have submitted applications for Halal Certificate, and six MSME products have had SPP-IRT issued. MSMEsproducts that have been issued SPP-IRT still must fulfill their commitment to follow food safety education and satisfy the requirements for suitable food production methods within a period of three to six months so that the Kampung KB Sembada still have to continue to assist until this obligation fulfilled. Keywords: kampung KB ; business permits; MSME
PUBLIC GOVERNANCE DAN KORUPSI: BUKTI PENGUJIAN DARI INDONESIA MENGGUNAKAN PERSPEKTIF TEORI KEAGENAN Evi Maria; Abdul Halim
Jurnal Akuntansi Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.3.223-234

Abstract

This article explores public governance impact on the corruption’s probability in Indonesian local government practices. The research employs data of Indonesian local governments in 2012. Data were analyzed using logistic regression. The study results found that good public governance has a negative effect on corruptio’s probability. The results of this research conclude that the greater public governance index, the less the local government’s engagement in corruption. The results are rugged when area type is added as control variable. Area type do not affect the corruption’s probability in Indonesian local governments. This study found good public governance decreases the asymmetry of information between agents and principals, so that the opportunity to commit corruption are reduced. Improvement of public governance can be done by implementing e-Government to supervise the implementation of government activities and public services in local government, Indonesia.
Safeguarding village funds: Strategies to prevent corruption Fauziah, Satya; Halim, Abdul; Maria, Evi
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4460

Abstract

The rampant cases of village fund corruption in Malang Regency have resulted in the main purpose of village funds, which should be allocated for village development and community empowerment, not being able to run as expected. This study aims to obtain an overview and understanding related to the preparation and implementation of village fund corruption prevention strategies by the Regional Inspectorate of Malang Regency. In addition, this study also aims to analyze the causal factors for the ongoing occurrence of village fund corruption cases even though the Regional Inspectorate has prepared and implemented corruption prevention strategies. This qualitative study uses a case study approach. The results of this study indicate that there are two types of village fund corruption prevention strategies implemented by the Regional Inspectorate: ex-ante control strategy and ex-post control strategy. The imbalance in the implementation of the two strategies causes the strategies that have been implemented to not be fully able to minimize the factors that cause village fund corruption. These factors include pressure, opportunity, rationalization, integrity, capability, arrogance, and the culture in village head elections. This study is expected to provide input related to the implementation of village fund corruption prevention strategies in Malang Regency.
Perancangan Sistem Informasi Tracking dan Monitoring Posisi Barang Menggunakan Metode Waterfall Putri Tolampi, Caroline Christine; Maria, Evi
Jurnal Teknologi Dan Sistem Informasi Bisnis Vol 6 No 4 (2024): Oktober 2024
Publisher : Prodi Sistem Informasi Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jteksis.v6i4.1616

Abstract

Information systems and information technology are essential to support a business or organization's operational and management activities. PT Vale Indonesia, one of Indonesia's largest nickel mining companies, is experiencing problems in the SCM (Supply Chain Management) Department, especially in the Shipping & Traffic Section, in tracking and monitoring the current location/position of goods. The method currently used is considered less efficient. This research aims to design an information system for tracking and monitoring the position of goods at PT Vale Indonesia. The design was carried out using the waterfall method, a system development method carried out sequentially from one phase to the next. The result of this research is the design of an information system for tracking and monitoring the position of goods, which is ready to be implemented. The test results show that all the buttons on the system function properly according to the design that has been made, making it easier to track & monitor the position of goods there.
Analisis Penerimaan Pengguna E-SinaARE Berdasarkan Model UTAUT Imanuel, I; Maria, Evi
Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) Vol 10, No 1 (2025): Edisi Februari
Publisher : STIKOM Tunas Bangsa Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/jurasik.v10i1.850

Abstract

E-SinaARE is an application used to convey aspirations to members or leaders of the Regional People's Representative Council and increase community involvement in the decision-making process in the Bengkayang Regency. Community involvement in this application is still low, indicating obstacles to accepting this technology. This research aims to analyze the acceptance factors of E-SinaARE users based on the Unified Theory of Acceptance and Use of Technology (UTAUT) model. A snowball sampling technique was used for the sample selection because E-SinaARE user data was unknown. This study's total number of respondents was 100 people—data analysis using SEM-PLS. The research results show that performance expectancy and effort expectancy do not affect the behavioral intention of E-SinaARE users. At the same time, social influence and facilitating conditions are proven to affect behavioral intention positively. The positive correlation of social influence and facilitating conditions on the behavioral intention of E-SinaARE users means that the stronger the social support and the more adequate the supporting conditions, the greater the intention to use E-SinaARE. Therefore, the Bengkayang Regency government needs to focus more on increasing social support and providing sufficient conditions for the use of E-SinaARE, such as intensifying socialization and training activities, as well as campaigns about the importance of using this application and its benefits for the community, so that community participation in using it E-SinaARE is increasing.
Pelatihan Pengeringan Buah, Biji, dan Bean Kopi Arabika Lereng Merbabu Maria, Evi; Murdono, Djoko; Setyawan, Martin
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 1 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i1.553

Abstract

Dusun Ngaduman, Lereng Merbabu, merupakan salah satu daerah penghasil kopi arabika di Kabupaten Semarang. Namun, para petani kopi di wilayah ini masih menghadapi tantangan dalam pengolahan pasca panen, terutama dalam proses pengeringan buah, biji, dan bean kopi. Iklim yang sejuk dan cenderung lembap membuat proses pengeringan menjadi tidak optimal, sehingga berdampak pada kualitas dan harga jual kopi. Kondisi ini mendorong dilaksanakannya pelatihan pengeringan buah, biji, dan bean kopi. Kegiatan ini diikuti oleh 30 petani dan empat orang pengurus koperasi, dimana koperasi tersebut akan berperan sebagai pengelola pascapanen kopi dari para petani di dusun ini. Pelatihan dilaksanakan tanggal 3 Agustus 2024, diikuti dengan pendampingan intensif hingga 28 Agustus 2024. Fokus pelatihan ini adalah optimalisasi penggunaan infrastruktur pengeringan yang sudah ada untuk mencapai kadar air biji kopi yang ideal. Hasil pelatihan menunjukkan adanya peningkatan pemahaman dan keterampilan peserta, serta peningkatan kualitas biji kopi yang dihasilkan dengan parameter kelembapan 12 persen, dengan hasil yang seragam.
Penguatan Usaha Kopi Damalung Melalui Penerapan Perhitungan Harga Pokok Produk dan Skema Bagi Hasil Evi Maria; Martin Setyawan; Djoko Murdono; Inggil Setyo Nugroho; Samuel Brian Nanda; Marcelino Adi Putra
Jurnal Abdimas Indonesia Vol. 4 No. 4 (2024): Oktober-Desember 2024
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jai.v4i4.1059

Abstract

Usaha kopi arabika Damalung yang dikelola Koperasi Pemasaran Agribisnis Rahayu Ngudi Makmur, Dusun Ngaduman menunjukkan perkembangan yang positif, Namun, koperasi masih mengalami tantangan dalam pengelolaan keuangan, terutama dalam perhitungan harga pokok produksi (HPP) dan penerapan skema bagi hasil yang adil. Oleh sebab itu, tim dosen dan mahasiswa dari Universitas Kristen Satya Wacana melaksanakan pelatihan dan pendampingan perhitungan HPP dengan metode traditional costing dan skema bagi hasil. Hasil pelatihan menunjukkan peningkatan pemahaman peserta sebesar 80 persen dalam menghitung HPP dan menerapkan skema bagi hasil yang transparan. Keberhasilan program ini tidak hanya mendukung koperasi dalam menentukan harga jual dan pembagian keuantungan yang adil, tetapi juga berpotensi menjadi model tata kelola usaha kopi berkelanjutan, baik di Dusun Ngaduman mapupun di wilayah lainnya.
Co-Authors A Halim Abdul 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 Anis Setia Wati Anjellita Tessalonika Langi Ariya Dwika Cahyono Arthur, Christian Azizah Nur Khairunnisa Bella Meihana Bithia Insoraki Rumabar Budhi Kristianto Christ Rudianto Christopher Radha Cikita Dasty Sirait, Grace Priskila Daneva Salsabila Nawangsari Deasy Carolina Deasy Carolina Dennis Kurnia Wirawan Devita Wijayanti, Devita Dewi Sinto Dhea Eucharisty Lumenta Diana Br Sihite Djoko Murdono Eden Renold Mintje Eko Sediyono Eko Suwardi Eko Suwardi Ekslesia, Ranti Eric Bintang Pangentasan Ericson Malau Erwien Christianto Fauziah, Satya Febrianti Kartika Ningrum G. Violindra Charissa Sishy Noverintha Gabriela Winanti Gabriella Natalie Gamaliel Hasta Wicaksana Grace Persulessy Handayani, Rima Hanna Prillysca Chernovita Ikmaliyah, Erika Imanuel, I Inggil Setyo Nugroho Irene Puspa Adventien Irwan Sembiring Ita Puji Lestari Izak Yohan Matriks Lattu Jaya Mahendra, Aldo Jeny Maryana Nuban Jessica Gabriel Lantang Jesslyn Felicia Elizabeth Johannis, Angelina Adistya 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 Melanie Mardolna Sine Miharjo, Setiyono Muhammad Luthfan Muhammad Rizky Pribadi Muhammad Sultan Al-Zukhruf Ndina, Fransiska Tanggu Nebore, Gloria Roselyn Charity Nofa Safitri Nola Novita Setyaningrum Novita Setyaningrum, Nola Penidas Fodinggo Tanaem Purnamasari, Elisabeth Purwanto - Purwanto Purwanto Purwanto Purwanto Purwanto Putra, Rafi Risqullah Putri Tolampi, Caroline Christine R. Suharyadi Rahmania Argita Dwijayanti Reinhard Yahzeel Lubis Restu Arif Kurniawan Ridlo Feizzati Rozzag Kristanto Rini Kartika Hudiono Rizaldi, Alexander S.Pd. M Kes I Ketut Sudiana . Salvia Devi Muhshanah Salvia Devi Muhshanah Samuel Brian Nanda Satya Fauziah Sekar Ayu Diah Pitaloka Sekar Widhiyaningrum Sekar Widhiyaningrum Septi Dhian Pramesti Setiyono Miharjo Sherly Toding Simanjorang, Adrian Lihardo Noel Sri Winarso Martyas Edi Sri Yulianto Joko Prasetyo Sugiarto, Adrian Herma Suharyadi Suharyadi Suharyadi Sumiati Arta Dewi Sumiati Arta Dewi Suryasatria Trihadaru Sutarto Wijono Teguh Indra Bayu Teguh Wahyono Tri Harjani Ulfa Idayati Untung Rahardja Untung Rahardja Widhiyaningrum, Sekar William Frederick Worotikan Yessica Nataliani Yohana Jenny Marisa Zulfa Alya Fadilla