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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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Designing an Integrated Digital Marketing Governance Model for Products Made by Inmates in Correctional Institutions Melanie Mardolna Sine; Eko Sediyono; Evi Maria
SISTEMASI Vol 15, No 6 (2026): Sistemasi: Jurnal Sistem Informasi
Publisher : Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/stmsi.v15i6.6485

Abstract

This study aims to develop an integrated digital marketing governance model for products made by inmates in correctional institutions. The research addresses the lack of integration in the marketing activities of inmate-produced products, where product management, digital promotion, sales transactions, and activity reporting are largely performed through fragmented and manual processes. The study adopts the Design Science Research (DSR) methodology, encompassing the stages of system requirements identification, model design, system architecture development, business process visualization, and conceptual evaluation through expert review and focused group discussions. The proposed model integrates product management, digital promotion, sales transactions, activity documentation, digital monitoring, and institutional oversight into a unified digital marketing governance framework. The conceptual evaluation involved four experts, comprising two correctional rehabilitation officers and two vocational program managers, who confirmed that the proposed model adequately addresses the digital marketing management needs of correctional institutions. The findings further demonstrate that the use of social media, online marketplaces, and digital communication platforms can effectively support the marketing of inmate-produced products while maintaining appropriate institutional oversight and security controls. This study contributes by proposing an institutionally governed digital marketing model that can be implemented through a low-cost digital architecture, making it particularly suitable for organizations operating in environments with strict digital access restrictions.
Pendidikan Perdamaian Antar Agama sebagai Paket Wisata di Desa Wisata Kreatif Perdamaian Srumbung Gunung Agus Supratikno; Rini Kartika Hudiono; Evi Maria; Suharyadi S
Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan Vol. 6 No. 2 (2022)
Publisher : Research and Community Service Center, Politeknik Pariwisata NHI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34013/jk.v6i2.842

Abstract

Artikel ini membahas tentang pendidikan perdamaian lintas agama sebagai paket wisata di desa wisata kreatif perdamaian Srumbung Gunung, dan dampaknya bagi pesertanya. Penelitian ini menggunakan metode kualitatif studi kasus. Penelitian ini menemukan bahwa peserta yang mengikuti paket pendidikan perdamaian di desa wisata kreatif perdamaian Srumbung Gunung memiliki sikap lebih terbuka untuk menerima dan menghargai perbedaan agama, serta menjadi pembawa damai bagi komunitasnya. Hal itu menunjukkan bahwa pendidikan perdamaian sebagai paket wisata di desa wisata kreatif perdamaian Srumbung Gunung efektif untuk menjadi media membangun perdamaian antar pemeluk agama dan kepercayaan. Selanjutnya, pengembangan destinasi desa wisata perdamaian Srumbung Gunung dapat menjadi kontribusi lokal untuk menciptakan perdamaian antar pemeluk agama dan kepercayaan di Indonesia.
Safeguarding village funds: Strategies to prevent corruption Satya Fauziah; Abdul Halim; Evi Maria
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.
IT Governance Priorities using COBIT 2019 Design Factors for the STIE AMA Academic Information System Gabriela Winanti; Evi Maria
SISTEMASI Vol 15, No 7 (2026): Sistemasi: Jurnal Sistem Informasi
Publisher : Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/stmsi.v15i7.6590

Abstract

The Academic Information System (SIAKAD) is a core service that supports higher education operations and requires effective information technology (IT) governance to ensure regulatory compliance, data quality, risk management, and service continuity. This study aims to identify IT governance priorities for the STIE AMA Salatiga Academic Information System using the COBIT 2019 Design Factors before conducting a capability assessment. A qualitative research approach was employed, utilizing a structured COBIT 2019 assessment based on observations, interviews, and Design Factors questionnaires. The analysis evaluated the ten COBIT 2019 Design Factors to determine the importance scores of the 40 governance and management objectives. The results indicate that service stability orientation, regulatory compliance, risk management, and dependence on cloud/SaaS services collectively define eight priority objectives: MEA03, EDM03, APO12, APO14, DSS05, DSS02, APO08, and DSS04. The findings further reveal that, within a cloud/SaaS environment, IT governance priorities primarily focus on regulatory compliance, risk management, data governance, service security, external service provider management, and service continuity. The study demonstrates that the COBIT 2019 Design Factors provide an effective mechanism for identifying relevant governance and management objectives prior to capability assessment, thereby establishing a structured basis for prioritizing IT governance evaluation and improvement in accordance with organizational characteristics.
Evaluation of IT Governance for the Inti Accounting System in Retail SMEs using COBIT 2019 Jesslyn Felicia Elizabeth; Evi Maria
SISTEMASI Vol 15, No 1 (2026): Sistemasi: Jurnal Sistem Informasi
Publisher : Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/stmsi.v15i1.5738

Abstract

The utilization of information technology (IT) in retail micro, small, and medium enterprises (SMEs) is essential for improving operational efficiency and service quality. However, limited resources and dependence on external vendors pose significant operational risks. Swalayan Pasar Pagi in Tegal utilizes a locally hosted Inti Accounting System supported by external technical services, making it vulnerable to system downtime and weak internal controls. This study aims to evaluate the governance of the system using the COBIT 2019 framework through an analysis of design factors and the governance system design workflow. The research adopts a qualitative descriptive approach, with data collected through semi-structured interviews, observations, and documentation. The results indicate that the supermarket’s strategy focuses on cost efficiency and improving customer service, with primary objectives including enhancing the quality of management information, optimizing business processes, and increasing operational efficiency. Critical risks identified include vendor dependency, reliance on local server infrastructure, and the absence of internal audits. COBIT 2019 mapping identifies BAI10, EDM05, APO14, and APO12 as priority governance and management objectives. The recommended improvements include the establishment of Service Level Agreements (SLAs), regular data backups, periodic system audits, and training for non-IT staff. This study provides practical contributions to strengthening IT governance in retail SMEs and extends the literature on the application of COBIT 2019 in small enterprises, which remain underexplored. The findings also demonstrate that adapting the COBIT 2019 framework is effective in enhancing operational efficiency and reducing IT-related risks in retail SMEs.
Financial Distress, Regional Independence and Corruption: An Empirical Study in Indonesian Local Governments Evi Maria; Abdul Halim; Eko Suwardi
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.159

Abstract

This study aims to determine the effect of financial distress and regional independence on the probability of corruption in the local governments, of Indonesia. This study used panel data from local governments in Indonesia in 2012 and 2013 with 785 local governments. Data in 2012 and 2013 was used since the trial process for fraud cases takes a long time to get to the permanent legal power decision (inkracht). Data were analyzed using logistic regression analysis. The study results found that financial distress did not affect the probability of corruption. In contrast, regional independence positively affected the likelihood of corruption in the local governments, in Indonesia. If regional independence is high, then the probability of corruption in the local government is also high, and vice versa. The study findings were also robust in an independent analysis when the additional test was carried out. Empirically, this study found that the independence of funding sources, independence ratios to meet regional needs, and regional income could be used to detect corruption in Indonesian local governments. While the budget solvency ratio, financial performance ratio of budget, the financial performance ratio of fund equity, and regional financial efficiency could not. The pressure to commit corruption occurs because the region is in an independent state. Therefore, supervision of the implementation of fiscal decentralization needs to be done so that corruption does not happen.
Penerapan ISO 31000:2018 dalam Mitigasi Risiko Sistem Visual Hotel Program di Hotel Griya Persada Gamaliel Hasta Wicaksana; Evi Maria
Jutisi : Jurnal Ilmiah Teknik Informatika dan Sistem Informasi Vol 14, No 3: Desember 2025
Publisher : STMIK Banjarbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35889/jutisi.v14i3.3270

Abstract

Digital transformation in the hospitality industry has enhaced operational effciency but also introducted critical risk, including system failures, data breaches, and integration errors. This study aims to analyze risks associated with the implementation of the Visual Hotel Program (VHP) at Griya Persada Hotel by applying the ISO 31000:2018 framework. A descriptive qualitative method was employed, with data collected through semi-structured interview with IT staff and direct system observation. Risk assessment followed the ISO 31000 stages, including risk identification, analysis evaluation, treatment, and continuous monitoring. The study identifeds 25 risks: three classified as hidh, twenty-one as medium, and one as low. The most significant risks concern data security, reservation recording errors, and untracked billing. Mtigation measures recommended include layerd firewalls, automated input validation, and routine data backup. The findings demonstrate that systematic application of ISO 31000 strengthens the reliability of VHP, enhances information security, and supports both operational continuity and customer satisfaction.Keywords: Risk Management; Hotel Information Systems; VHP; ISO 31000: 2018; Data Security AbstrakTransformasi digital di industri perhotelan membawa manfaat efisiensi operasional sekaligus potensi risiko serius, seperti ganguan sistem, kebocoran data, dan kesalahan integrasi. Penelitian ini bertujuan menganalisis risiko penggunaan Visual Hotel Program di Hotel Griya Persada dengan pendekatan ISO 31000:2018. Metode penelitian yang digunakan adalah kualitatif deskriptif, dengan pengumpulan data melalui wawancara semi-terstruktur dengan staf TI serta observasi langsung terhadap sistem. Analisis dilakukan mengikuti tahapan ISO 31000, meliputi identifikasi, analisis, evaluasi, perlakuan risiko, serta pemantauan dan tinjauan. Hasil penelitian menemukan 25 jenis risiko, terdiri dari 3 risiko kategori tinggi, 21 risiko kategori sedang, dan 1 risiko kategori rendah. Risiko utama berkaitan dengan keamanan data, kesalahan pencatatan reservasi, dan ketidakteraturan penagihan. Rekomendasi mitigasi meliputi penerapan firewall berlapis, validasi input otomatis, dan backp rutin. Simpulan menunjukan bahwa penerapan ISO 31000 secara sistematis mampu meningkatkan keandalan sistem VHP, memperkuat keamanan informasi, dan mendukung kepuasan pelanggan. 
Penguatan tata kelola media digital berbasis komunitas untuk promosi potensi ekonomi lokal di Dusun Cukil Evi Maria; Deasy Carolina; Reinhard Yahzeel Lubis; Salvia Devi Muhshanah; Sumiati Arta Dewi; G. Violindra Charissa Sishy Noverintha
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 4 (2026): August (In Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i4.40799

Abstract

AbstrakPemanfaatan media digital di desa sering kali belum memberikan manfaat yang optimal karena pengelolaannya masih berfokus pada penyediaan platform, tanpa didukung tata kelola yang mampu menjamin keberlanjutan pengelolaan konten. Kondisi tersebut juga terjadi di Dusun Cukil, Kabupaten Semarang, yang telah memiliki website dan media sosial, namun belum dimanfaatkan secara optimal sebagai sarana komunikasi publik dan promosi potensi ekonomi lokal. Kegiatan pengabdian ini bertujuan memperkuat tata kelola media digital berbasis komunitas melalui peningkatan kapasitas masyarakat dalam mengelola media digital secara kolaboratif. Mitra kegiatan adalah Pemerintah Dusun Cukil dengan melibatkan 12 peserta yang terdiri atas perangkat dusun dan perwakilan kelompok pemuda. Kegiatan dilaksanakan melalui tiga tahapan, yaitu analisis kebutuhan dan penyusunan tata kelola media digital, penguatan tata kelola melalui pelatihan dan pendampingan implementasi, serta monitoring dan evaluasi. Hasil kegiatan menunjukkan bahwa 10 dari 12 peserta (83,33%) mengalami peningkatan pengetahuan berdasarkan hasil pre-test dan post-test. Selain itu, berhasil dikembangkan model tata kelola media digital berbasis komunitas yang mencakup pembagian peran, koordinasi antarpengelola, dan mekanisme pengelolaan konten. Implementasi tata kelola tersebut menghasilkan berbagai publikasi digital pada website Dusun Cukil sebagai media komunikasi publik dan promosi potensi ekonomi lokal. Hasil kegiatan menunjukkan bahwa penguatan tata kelola media digital berbasis komunitas dapat mendukung pengelolaan media digital desa secara lebih terstruktur dan kolaboratif. Kata kunci: media digital desa; tata kelola media digital; pengabdian kepada masyarakat; komunikasi publik; promosi potensi ekonomi lokal. Abstract Many rural digitalization initiatives emphasize the provision of websites and social media platforms but pay limited attention to governance mechanisms that ensure their sustainable use. This community engagement program addressed this challenge by strengthening community-based digital media governance in Cukil Hamlet, Semarang Regency, Indonesia. The program aimed to improve the capacity of local stakeholders to collaboratively manage digital media for public communication and the promotion of local economic potential. The program involved 12 participants consisting of village officials and youth representatives. Activities were conducted from May to July 2026 through three sequential stages: needs assessment and governance design, governance strengthening through training and implementation mentoring, and monitoring and evaluation. Program outcomes were evaluated using pre-test and post-test assessments, observations, interviews, and documentation. The results showed that 10 of the 12 participants (83.33%) improved their post-test scores compared with the pre-test results. The program also developed a community-based digital media governance model comprising clearly defined roles, coordination mechanisms, and structured content management processes. During the implementation stage, participants independently produced and published digital content on the official village website to promote local products, tourism, and community activities. These findings demonstrate that strengthening community-based digital media governance provides a practical approach to supporting more structured and collaborative management of village digital media. Keywords: community engagement; community-based governance; digital media governance; local economic promotion; village digitalization.
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