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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 El Dinar JURNAL ILMIAH MANAJEMEN & BISNIS 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 AFRE Accounting Financial Review SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI Kurios JURTEKSI JABE (Journal of Applied Business and Economic) EKUITAS (Jurnal Ekonomi dan Keuangan) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Manajemen Dirgantara JASF (Journal of Accounting and Strategic Finance) JUKANTI (Jurnal Pendidikan Teknologi Informasi) 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 Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Manado (JAIM) Warta LPM Jurnal Pendidikan Teknologi Informasi (JUKANTI) Jurnal Akuntansi
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 Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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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.
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.
Usability of the GrabMerchant Application: An Evaluation using the System Usability Scale and the Retrospective Think Aloud Method Handayani, Rima; Maria, Evi
Sistemasi: Jurnal Sistem Informasi Vol 14, No 4 (2025): 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.v14i4.5283

Abstract

GrabMerchant is an application used by GrabFood and GrabMart business partners to manage various business operations, including order processing, inventory management, and promotional activities. Despite its widespread use, user satisfaction remains relatively low, with an average rating of 3.8 out of 5 based on 214,000 reviews—lower than its competitor, GoBiz, which has a rating of 4.1 out of 5 from 195,000 reviews. Several issues reported by users—such as errors in the notification feature, inventory management, and promotion setup—indicate potential usability problems. This study aims to evaluate the usability level of the GrabMerchant application using the System Usability Scale (SUS) and the Retrospective Think Aloud (RTA) method. The SUS method is used to measure users’ perceptions of the application's ease of use, while the RTA method helps assess effectiveness and efficiency, as well as identify issues that may not be detected through quantitative measurements. The findings show that GrabMerchant received a SUS score of 74.01, which places its usability in the “Good” category based on the adjective rating scale. The application’s effectiveness rate was recorded at 93%, indicating high success in task completion, while efficiency was measured at 0.35 goals per second, suggesting that task completion time could still be improved. Furthermore, the study identified several key issues, including difficulty locating features, an unappealing interface design, and a lack of user guidance. Based on these findings, the study proposes several recommendations, such as adding a search feature, optimizing the user interface—e.g., by clarifying icon layouts, minimizing redundancy, improving contrast, and using more distinct color variations for feature icons—as well as providing simulators and in-app tutorials. Implementing these recommendations is expected to improve the overall usability of the GrabMerchant application, enhance the user experience, and ultimately increase user loyalty.
Evaluating User Experience of OpenProject at PT Promanufacture Indonesia Salatiga using the User Experience Questionnaire (UEQ) Method Adventien, Irene Puspa; Maria (SCOPUS ID: 57093633500), Evi
Sistemasi: Jurnal Sistem Informasi Vol 14, No 3 (2025): 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.v14i3.5185

Abstract

The purpose of this study is to evaluate the user experience of OpenProject at PT Promanufacture Indonesia Salatiga using the User Experience Questionnaire (UEQ) method. The UEQ method was chosen for its effectiveness in measuring user satisfaction and analyzing the quality of user experience across six main evaluation scales: attractiveness, perspicuity, efficiency, dependability, stimulation, and novelty. Data were collected from 100 OpenProject users at PT Promanufacture Indonesia Salatiga and analyzed based on the average scores for each scale category. The results showed that most categories received positive ratings, with average scores above 0.8, except for the attractiveness scale, which fell into the "below average" category. The benchmark analysis indicated that the dependability scale ranked as "excellent," while the perspicuity and efficiency scales were categorized as "above average." The stimulation and novelty scales were rated as "good." These findings suggest that OpenProject excels in efficiency, dependability, and novelty, although improvements in visual appeal are necessary to enhance user comfort. This study contributes to the development of user experience theory in digital project management systems and reinforces the validity of the UEQ as a UX evaluation tool in professional software environments. It also highlights that while attractiveness may not be a primary factor in project management systems, it still plays a role in fostering user engagement. Therefore, UX models for enterprise software should strike a balance between functionality and aesthetics. The results of this research provide valuable insights for companies seeking to improve user experience and the effectiveness of project management systems.
Potret Praktik Good Governance Dalam Meningkatkan Kinerja Bumdes Maju Rahayu Jatirunggo Mandi’, Darmayanti; Maria, Evi
Perspektif Akuntansi Vol 8 No 1 (2025)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v8i1.p83-103

Abstract

This research aims to photograph good governance practices in a village-owned enterprise (BUMDes) Maju Rahayu, Jatirunggo. An interpretive paradigm with a case study method was used in this research. Research data comes from informants participating in BUMDes management activities and the Jatirunggo Village community. The research results found that BUMDes are managed by applying the principles of good governance, including community participation, transparency, accountability, responsiveness, law enforcement, effectiveness and efficiency, equality, consensus orientation, and strategic vision. Implementing this principle is the key to successfully improving the performance of BUMDes Maju Rahayu. However, there are still several applications of good governance principles that still need to be optimal there. This occurs because limited human resources mean that multiple positions are still being held, difficulties in identifying and recording BUMDes financial transactions, accountability reporting, and work plans to residents have not been carried out using internet technology and websites, as well as a lack of commitment from the community, BUMDes managers and village governments to participate in BUMDes business activities actively. Therefore, BUMDes still needs to make efforts to increase human resource capabilities through training in management, finance, and mastery of information technology, as well as adding additional employees, if necessary.
BiLSTM OptiFlow: an enhanced LSTM model for cooperative financial health forecasting Maria, Evi; Wahyono, Teguh; Dwi Hartomo, Kristoko; Purwanto, Purwanto; Arthur, Christian
Bulletin of Electrical Engineering and Informatics Vol 14, No 3: June 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v14i3.8653

Abstract

This paper presents bidirectional long short-term memory (BiLSTM) OptiFlow, an optimized deep learning model designed to predict the financial health of cooperatives using key financial ratios: debt to equity ratio (DER), net profit margin (NPM), and return on equity (ROE). By leveraging a BiLSTM architecture combined with an optimal decayed learning rate, this model aims to enhance forecasting accuracy. The proposed model was tested against three established methods—recurrent neural network (RNN), long short-term memory (LSTM), and gated recurrent unit (GRU)—and evaluated using mean absolute error (MAE), mean absolute percentage error (MAPE), and mean squared error (MSE) metrics. Results indicate that BiLSTM OptiFlow outperforms the other models across all key indicators. This research offers a robust approach to cooperative financial forecasting, with significant implications for decision-making processes in cooperative management.
AUDIT QUALITY DURING THE PANDEMIC: AN EMPIRICAL STUDY OF THE INFLUENCE OF GENDER, TIME PRESSURE, AND INDEPENDENCE Ndina, Fransiska Tanggu; Maria, Evi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol. 23 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v23i1.52710

Abstract

ABSTRACTThis research examines the relationship between gender, time pressure, and independence on audit quality during the COVID-19 pandemic. The study was conducted with an auditor from the Public Accounting Office (KAP) in Semarang City, involving 77 respondents from 29 KAPs. Primary data was collected using a questionnaire and analyzed using multiple linear regression analysis. The results found that gender, time pressure, and independence affected the quality of KAP audits during the pandemic. The negative correlation of time pressure on audit quality means that the higher the time pressure the auditor faces, the lower the audit quality will be, and vice versa. Meanwhile, independence and audit quality have a positive correlation. It means that the more the auditor upholds an attitude of independence, the better the audit quality of the KAP will be, and vice versa. These findings confirm that attribution theory can explain internal factors, namely gender and independence, and external factors, namely time pressure, which can influence auditor behavior in producing quality audits. To enhance audit quality, KAPs should implement policies to reduce time pressure, leverage technology, support auditor independence, and ensure equitable treatment and compensation for male and female auditors.Keywords: Audit Quality; Gender; Independence; Time Pressure; the Covid-19 Pandemic ABSTRAKTujuan penelitian adalah menguji hubungan gender, tekanan waktu, independensi terhadap kualitas audit saat pandemi Covid-19. Penelitian dilakukan pada auditor yang bekerja di Kantor Akuntan Publik (KAP) Kota Semarang, dengan total sampel 77 responden yang tersebar pada 29 KAP Kota Semarang. Data primer dikumpulkan menggunakan kuesioner. Data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian menemukan bahwa gender, tekanan waktu, independensi terhadap kualitas audit KAP saat pandemi. Korelasi negatif tekanan waktu terhadap kualitas audit memiliki arti semakin tinggi tekanan waktu yang dihadapi oleh auditor, maka kualitas audit akan turun, dan sebaliknya. Sedangkan, independensi dan kualitas audit memiliki korelasi positif. Ini artinya, semakin auditor menjunjung tinggi sikap independensi, maka semakin baik kualitas audit KAP, dan sebaliknya. Temuan ini mengkonfirmasi bahwa teori atribusi dapat menjelaskan faktor internal, yaitu gender dan independensi serta faktor eksternal, yaitu tekanan waktu dapat mempengaruhi perilaku auditor menghasilkan audit yang berkualitas. Oleh sebab itu, penting bagi KAP untuk menerapkan kebijakan yang mengurangi tekanan waktu dengan implementasi teknologi, mendukung independensi auditor, dan memberikan perlakuan dan kompensasi yang adil antara auditor laki-laki dan perempuan dalam rangka meningkatkan kualitas audit KAP.Kata Kunci: Gender; Independensi; Kualitas Audit; Pandemi Covid-19; Tekanan Waktu
APAKAH RASIO KEUANGAN DAPAT MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA? Ekslesia, Ranti; Maria, Evi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.325

Abstract

Kondisi financial distress menjadi sinyal informasi bagi para investor dan calon investor sebelum membuat keputusan investasi. Riset ini bertujuan menguji kegunaan rasio keuangan dalam memprediksi kemungkinan munculnya keadaan financial distress pada saat pandemi. Ada tiga rasio yang akan diuji dalam riset ini, yaitu likuiditas, leverage, dan profitabilitas. Likuiditas diukur menggunakan current ratio, leverage dengan Debt to Total Asset Ratio, dan profitability dihitung dengan Return on Equity Ratio. Pengujian dilakukan pada 222 perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2020 dan 202 dengan analisis regresi logistik. Hasil penelitian menunjukkan hanya profitabilitas yang memprediksi probabilitas terjadinya financial distress, sedangkan likuiditas dan leverage bukan merupakan prediktor financial distress. Hasil ini menunjukkan bahwa profitabilitas berguna sebagai sinyal kondisi financial distress perusahaan pada masa pandemi. Investor dan calon investor dapat menggunakan rasio keuangan sebagai bahan pertimbangan dalam pengambilan keputusan investasi.
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