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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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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.
Automating a Web-based Employee Management Information System using Agile Scrum Putra, Rafi Risqullah; Maria (SCOPUS ID: 57093633500), 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.v14i4.5301

Abstract

Effective employee management is a critical factor in enhancing operational efficiency and organizational competitiveness. PT Sekawan Sahabat Sejati has faced challenges in employee administration due to manual processes using Microsoft Excel. These challenges include payroll calculation errors, difficulty in tracking data revisions, and delays in salary processing. This study aims to design and implement a web-based employee management information system to address these issues. The Agile Scrum methodology was employed, with data collected through field observations, stakeholder interviews, and literature reviews. The system was designed using an Entity Relationship Diagram and developed with the Next.js framework, TypeScript, and PostgreSQL as the database. The results show that the system can accurately automate base salary, allowances, and tax deductions, significantly reducing manual errors and accelerating the payroll process. System testing demonstrated notable improvements: payroll report generation time was reduced from 15 minutes to 4.02 seconds, attendance processing from 2 minutes to 3.08 seconds, creation of 500 employee records from 60 seconds to 1.2 seconds, and shift configuration storage from 3 minutes to 0.81 seconds. The application has proven to enhance administrative tasks by making them more efficient, transparent, and accountable. For future development, it is recommended to add mobile features, conduct user acceptance testing, and strengthen security through multi-factor authentication.
Kinerja Auditor di Masa Pandemi: Pengaruh Kepemimpinan, Motivasi dan Sistem Informasi Penggajian Johannis, Angelina Adistya; Maria, Evi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4284

Abstract

Purpose: This study aims to provide empirical evidence on the impact of leadership style, work motivation, and payroll accounting information systems on auditor performance at Public Accounting Offices (KAP) in Semarang City during the COVID-19 pandemic. Methodology: This study employed a quantitative approach, collecting primary data through questionnaires distributed to 85 auditors across 29 KAPs in Semarang City and analyzing the data using multiple linear regression analysis. Results/findings: The findings indicate that Leadership style and work motivation significantly impact auditor performance, highlighting the role of effective leadership and intrinsic motivation in maintaining audit quality during periods of disruption. Conclusion: This study found that leadership and work motivation significantly influenced auditor performance during the pandemic, whereas the payroll information system had no effect. Limitations: This study is limited by potential respondent subjectivity bias in the questionnaire data and its focus solely on auditor performance during the pandemic, restricting generalizability over time. Contribution: This study serves as a reference for KAP in formulating effective strategies and policies to maintain and improve auditor performance.
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.
Evaluasi Kepuasan Pengguna Website Menggunakan Framework PIECES: Studi Pada Pemerintah Kabupaten Maluku Barat Daya Malioy, Rimes Jopmorestho; Sediyono, Eko; Maria, Evi
Jurnal Sistem Informasi Bisnis Vol 14, No 2 (2024): Volume 14 Nomor 2 Tahun 2024
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21456/vol14iss2pp171-180

Abstract

This research aims to evaluate the local government website of Southwest Maluku Regency using the PIECES framework, to determine the level of user satisfaction. The method used in this research is quantitative descriptive. The questionnaire was distributed to the public and State Civil Apparatus (ASN) who are users of the regional government website. The total sample for this research was 150 respondents. Measurements were carried out using a Likert scale. The research results found that users were very satisfied with the information & data presented on the local government website. In terms of performance, economics, control & security, users feel satisfied when using the website. In terms of service, users are very satisfied if the website is developed and improved further. Meanwhile, in terms of efficiency, users want additional website features, namely the online complaint feature. Overall, the average user satisfaction level is 3.99 in the satisfied category. Additional testing using PageSpeed Insight and Qualys found that the government website's performance was still low, with a score of 76. Meanwhile, in terms of security, additional testing found that the website was very good with an A+ score. The results of this research become evaluation material for website managers, namely the Southwest Maluku Regency Communication and Information Service, to make improvements to the website from several aspects that have been assessed, to increase the level of user satisfaction.
Designing a Web-Based Data Management System at BAPPEDA-LITBANG Tambrauw Nebore, Gloria Roselyn Charity; Maria (SCOPUS ID: 57093633500), Evi
Sistemasi: Jurnal Sistem Informasi Vol 13, No 5 (2024): 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.v13i5.4527

Abstract

BAPPEDA-LITBANG Tambrauw, a regional technical institution in Tambrauw Regency, Southwest Papua, faces challenges in data management related to data integration and access. This condition hampers the planning and decision-making process there. This research aims to design a web-based data management system that can integrate various types of data from multiple sources, making it easier to access and analyze data in the agency. The prototype method was used in developing this system through problem identification, needs analysis, system design, implementation, testing, and improvement and evaluation. The research results show that the proposed web-based data management information system can overcome the challenges of limited data access and lack of data integration and support regional development that is more structured and responsive to community needs. In addition, this system can be a reference for developing systems in other government institutions with similar characteristics and challenges.
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