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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi Jusikom : Jurnal Sistem Komputer Musirawas Jurnal Sinergitas PkM & CSR FaST : Jurnal Sains dan Teknologi SEIKO : Journal of Management & Business Jurnal Teknologi Informasi MURA JURNAL AKUNIDA International Journal of Public Budgeting, Accounting and Finance Nation State : Journal of International Studies Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Best Journal (Biology Education, Sains and Technology) Jurnal Ilmiah Manajemen Kesatuan Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Pengabdian Nasional SUPREMASI Jurnal Hukum Nobel Management Review LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Jurnal Info Sains : Informatika dan Sains Didaktika Jurnal Pengabdian Kesehatan Masyarakat Prosiding Konferensi Nasional PKM-CSR Journal Of Human And Education (JAHE) Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi TRANSFORMATIONAL LANGUAGE, LITERATURE, AND TECHNOLOGY OVERVIEW IN LEARNING (TRANSTOOL) Proceeding Applied Business and Engineering Conference Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi, Teknologi dan Bisnis Entrepreneurship and Small Business Research International Journal of Application on Economics and Business Jurnal Teknologi Informasi Mura Jurnal Medika: Medika The Indonesian Journal of General Medicine Berbakti Journey: Journal of English Language and Pedagogy Economics Monetary Journal
Sylvia, Sylvia
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Investigasi Cash Flow Shenanigans pada PT Garuda Indonesia Tbk Christian, Natalis; Egnes, Egnes; Meiviana, Meiviana; Sylvia, Sylvia; Frederica, Viona
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.7068

Abstract

Tindakan penipuan yang disengaja untuk memperoleh keuntungan pribadi, yang dikenal sebagai fraud, menjadi fokus utama penelitian ini yang bertujuan untuk mengidentifikasi potensi penerapan strategi manipulatif dalam arus kas pada laporan keuangan PT Garuda Indonesia (Persero) Tbk. Data untuk penelitian ini dikumpulkan dari berbagai sumber data sekunder, di mana data penelitian ini diperoleh dari laporan keuangan, pernyataan resmi perusahaan, pemberitaan media, dokumen terkait, buku dan artikel ilmiah tentang fraud, cash flow shenanigans, dan akuntansi forensik, serta situs web lembaga terkait. Temuan dari penelitian ini secara krusial menyoroti pentingnya transparansi dan kepatuhan terhadap standar akuntansi yang berlaku dalam proses pelaporan keuangan perusahaan. Implikasi dari temuan tersebut menunjukkan perlunya pengawasan dan regulasi yang ketat di dalam industri keuangan dan pasar modal untuk mencegah terjadinya praktik-praktik yang merugikan para investor dan pemangku kepentingan lainnya. Dengan demikian, penelitian ini tidak hanya memberikan pemahaman lebih dalam mengenai fenomena cash flow shenanigans, tetapi juga menggarisbawahi urgensi untuk memperkuat mekanisme pengawasan guna menjaga integritas dan kepercayaan dalam lingkungan bisnis yang semakin kompleks. Kata Kunci: Pencegahan Fraud, Transparansi, Manipulasi Pendapatan, Cash Flow Shenanigans, Pengawasan Industri Keuangan.
Pengaruh Penerapan Sistem SOFI Terhadap PT. Hok Seng Jayaperkasa Meiviana, Meiviana; Derista, Fanny; Jennifer, Jennifer; Sylvia, Sylvia; Suhardjo, Iwan
SEIKO : Journal of Management & Business Vol 6, No 2 (2023): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4274

Abstract

Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui dan meneliti fungsi sistem, pengaruh penerapan sistem, manfaat penerapan sistem, kendala penerapan sistem, keuntungan dan kerugian penerapan sistem, serta perbedaan kondisi setelah penerapan sistem SOFI terhadap PT. Hok Seng Jayaperkasa. Penelitian ini merupakan penelitian yang bersifat kualitatif, yaitu prosedur pencatatan untuk menggambarkan atau melukiskan keadaan objek yang diteliti berdasarkan fakta yang ada. Teknik pengumpulan data menggunakan wawancara di lapangan kepada para informan penelitian. Hasil penelitian menunjukan: (1) Penerapan Sistem SOFI pada PT. Hok Seng Jayaperkasa menunjukkan peningkatan kualitas kerja karyawan serta membantu mencapai tujuan organisasi tanpa menguras energi yang banyak dengan efektif dan efisien, (2) Meningkatkan inovasi serta mencegah tindakan kejahatan keuangan (fraud) ataupun meningkatkan kualitas manajemen risiko terhadap perusahaan meskipun masih ada kurangnya kesadaran serta pemahaman karyawan terhadap penerapan sistem SOFI, (3) Peningkatan kinerja pegawai serta efisiensi waktu sangat bisa dirasakan jika dibandingkan saat sebelum diterapkan sistem pada PT. Hok Seng Jayaperkasa dengan setelah menerapkan sistem SOFI pada PT Hok Seng Jayaperkasa. Kata Kunci: sistem; kinerja; laporan keuangan.
Between Profit and Value: Can Capital Structure Carry the Weight? Nianty, Dara Ayu; DM., Rustan; Sylvia, Sylvia
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 12 No 1 (2025): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v12i1.52311

Abstract

The Jakarta Islamic Index (JII) showcases firms with strong competitive advantage and investment appeal grounded in transparency and Sharia compliance. This study deepens understanding of capital structure dynamics by analyzing how profitability and growth opportunities shape firm value, both directly and through financial leverage. Drawing from a sample of 60 observations across 30 listed JII firms, the study employs panel data path analysis to test hypothesized relationships. Findings reveal that both profitability and growth opportunity significantly influence capital structure and firm value. Moreover, capital structure independently affects firm value, though it does not mediate the impact of the two antecedents. These insights refine capital structure theory in an Islamic equity context and illuminate the nuanced role of financial strategy in value creation. Practically, the results guide investors in screening high-potential Sharia-compliant firms and support managers in crafting funding strategies aligned with both financial performance and Islamic principles.
PENDAMPINGAN PEMBUATAN MEDIA PEMBELAJARAN INTERAKTIF BERDIFERENSIASI KURIKULUM MERDEKA BERBASIS DIGITAL PADA SMA PGRI KATIBUNG Arifin, Oki; Widyawati, Dewi Kania; Wibowo, Yusep Windhu Ari; Ikhsan, Fathurrahman Kurniawan; Sylvia, Sylvia; Nurkhotimah, Jihan Susan; Romanda, Novandro; Djangkaru, Elliana
Jurnal Pengabdian Nasional Vol 6 No 1 (2025)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jpn.v5i2.4231

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) dengan melibatkan mitra yaitu SMA PGRI Katibung yang merupakan salah satu sekolah penggerak jenjang SMA yang berlokasi di Desa Tarahan, Kecamatan Katibung, Kabupaten Lampung Selatan, Lampung. Kegiatan PKM dilatar belakangi oleh hasil studi awal bahwa guru di SMA PGRI Katibung belum semuanya mengetahui konsep pembelajaran terdifernsiasi kurikulum merdeka dan belum pernah mendapatkan pelatihan mengenai media pembelajaran interaktif. Selain itu, guru belum memahami konsep dan implementasi pembelajaran terdiferensiasi, guru masih menggunakan pendekatan, media, dan metode mengajar konvensional tanpa melibatkan atau menggunakan media pembelajaran digital. Kemudian yang terakhir, guru belum pernah mengikuti pelatihan pembuatan dan pengembangan media pembelajaran digital interaktif apalagi berbasis teknologi. Tujuan PKM ini adalah untuk mengembangkan media pembelajaran interaktif yang menarik dan relevan untuk meningkatkan kemampuan literasi siswa. Integrasi teknologi dalam pembelajaran diharapkan dapat menciptakan pengalaman belajar yang lebih menarik dan mendukung peningkatan literasi serta numerasi siswa di SMA PGRI Katibung. Metode Pembelajaran yang digunakan adalah 1) Edukasi dan pelatihan, 2) Diskusi dan ceramah, dan 3) Pendampingan pembuatan media pembelajaran interaktif digital. Kata kunci: media pembelajaran, diferensiasi, kurikulum merdeka
PRODUCT DESIGN IMPROVEMENT AND DEVELOPMENT TRAINING FOR BAG PRODUCTS AT SME JMS LEATHER Sylvia, Sylvia; Monica , Christiana Gracia; Febrianus, Justin; Ofel Boas , William; Mercyo, Steve; Suhardi, Steven
Jurnal Sinergitas PKM & CSR Vol. 9 No. 1 (2025): APRIL
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jspc.v9i1.9498

Abstract

JMS Leather is a small medium enterprise that produces leather products such as bags, wallets, book covers and accessories. It has challenges such as the lack of unique and innovative products that are functional and aesthetic at the same time. In this community service, the lecturer and students collaborate with JMS Leather to design new products, from the identification of customer needs to the final prototype process. This process involved market analysis, in-depth interviews, customer surveys, and need-based design development. The designs are designed to be more minimalist, yet still functional to address the preferences of a wider market. With this approach, the program is expected to produce products that are innovative, attractive, and able to meet customer needs. In addition, this collaboration also aims to increase student creativity in applying product design knowledge practically. This method includes collecting data through Google Forms surveys to understand consumer needs and developing product prototypes. After obtaining the survey results, continue by processing the data and design ideas discussion with JMS Leather. The output is the product prototype and training JMS Leather about the process of product development and final prototype.
Pengembangan dan Perancangan Alat Potong Sayur dengan Menggunakan Metode Quality Function Deployment (QFD): [Vegetable Cutting Tools Development and Design Using Quality Function Deployment (QFD) Method] Limiyana, Fanny; sylvia, sylvia
FaST - Jurnal Sains dan Teknologi (Journal of Science and Technology) Vol. 8 No. 2 (2025): MAY
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jstfast.v9i1.9564

Abstract

Technology can help household chores. One household task involves manual cutting of vegetables. The concept of vegetable cutting tool’s design and development is driven by the need to reduce injuries and increase productivity for users. The research’s objective is to design and develop a vegetable cutting tool using the Quality Function Deployment (QFD) method. The limitations of the problems in QFD are the creation of the House of Quality , parts deployment, and product development and design is on phases 0, 1, 2, and 3. Phase 0 generates a mission statement for the vegetable cutting tool. Phase 1 creates assessments for the HoQ. Phase 2 produces design representations. Phase 3 designs the prototype. First step of HoQ is gathering feedback on customer needs based on feature, performance, and ergonomic aspects. The Voice of Customer results in six variable WHATs and seven HOWs. The HoQ shows three main priorities for product design and  development: short user steps, blade sharpness, and automation of the tool. Parts deployment identifies critical components in the design of the tool, including the main frame, tool automation, and blade. Subsequently, the vegetables cutting tool’s prototype is designed. Prototype shows difference in ergonomic and shorter user step. Bahasa Indonesia Abstract: Teknologi dapat membantu manusia menyelesaikan pekerjaan rumah tangga. Salah satu pekerjaan rumah tangga yaitu pemotongan sayur yang manual. Gagasan pengembangan dan perancangan alat potong sayur dilandasi oleh kebutuhan pengurangan cedera serta meningkatkan produktivitas kerja bagi penggunanya. Tujuan dari penelitian ini yaitu untuk merancang dan mengembangkan produk alat potong sayur menggunakan metode Quality Function Deployment (QFD). Pembatasan masalah penelitian pada QFD dilakukan penyusunan House of Quality, parts deployment, serta pada pengembangan dan perancangan produk berfokus pada fase 0, 1, 2, dan 3. Fase 0 menghasilkan mission statement alat potong sayur. Fase 1 menghasilkan penilaian penyusunan HoQ. Fase 2 menghasilkan penggambaran desain. Fase 3 berfokus perancangan prototype. Penyusunan awal HoQ adalah mendapatkan suara kebutuhan pelanggan yang didasarkan aspek fitur, performansi dan ergonomi. Pengumpulan VoC menghasilkan enam variabel WHATs dan tujuh HOWs. Hasil HoQ mendapatkan tiga prioritas utama dalam pengembangan dan perancangan produk yaitu langkah penggunaan singkat, ketajaman pisau, dan otomatisasi alat potong sayur. Parts deployment mengidentifikasi komponen kritis dalam perancangan alat potong sayur yaitu kerangka utama, otomatisasi alat, dan pisau pemotong. Lalu, dilanjutkan perancangan prototype alat potong sayur. Prototype memberikan pengembangan yang terlihat pada aspek ergonomi dan langkah penggunaan alat singkat.
Faktor-Faktor Yang Mempengaruhi Manajemen Laba Sylvia, Sylvia; Cecilia, Cecilia; Kyoko, Kyoko
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.30677

Abstract

Using company size as a moderating variable, this study attempts to assess the impact of profitability, liquidity, and solvency on earnings management. Companies listed on the IDX80 Indonesia Stock Exchange between 2022 to 2024 make up the study population. There were 61 firm samples and 183 observations in total. Purposive sampling was employed as the sample technique, and the SmartPLS version 3.2.9 application was tested using the Two-Stage Approach testing method. According to the study's findings, profitability positively affects earnings management, while liquidity and solvency have little bearing on it. The relationship between profitability, liquidity, and solvency with earnings management cannot be moderated by the size of the company
UNVEILING FACTORS AFFECTING FIRM VALUE OF FOOD AND BEVERAGE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Sylvia, Sylvia; Santioso, Linda
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.903-914

Abstract

The objective of this research is to observe the relationship between factors affecting firm value as one of the important components in impacting investor investment decisions. The influencing factors include profitability, capital structure, and firm size. During this study, the purposive sampling method was utilized in food and beverage sub-sector companies registered on the Indonesia Stock Exchange. This method produces results in the form of 93 data samples from 31 companies during the period 2021 to 2023. By utilizing Eviews Software version 12, this study applies the multiple regression analysis method during testing. The findings obtained based on this study explain that there are two factors, such as profitability and capital structure, which can positively and significantly impact firm value. Meanwhile, firm size does not significantly affect firm value. From the results gathered, it is hoped that this study will be able to provide an impact and contribution to enriching knowledge related to the factors that influence firm value as a dependent variable. This study is likewise anticipated to make a substantial contribution by providing a profound understanding, while stimulating subsequent inquiries into the factors that may shape firm value. Not only that, this research can also contribute to giving references to related companies to be capable of producing more effective financial policies and decisions.
Sustainable Business Model Post-Fuel Subsidy: MSME Strategies in Adopting Green Energy Technology to Increase Efficiency and Competitiveness (Study on Culinary and Fashion MSMEs Sylvia, Sylvia; Magfiroh, Diana
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 2 No. 11 (2023): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mcpnj231

Abstract

The revocation of fuel subsidies creates significant economic pressure on MSMEs, especially the culinary and fashion sectors, through increased operational costs that erode competitiveness. The transformation towards a sustainable business model through the adoption of green energy technology is an urgent need to build business resilience. This study aims to: (1) Analyze the impact of the revocation of fuel subsidies on the cost structure and competitiveness of MSMEs; (2) Identify the most feasible green energy technologies; (3) Formulate an integrated sustainable business model. The research uses a mixed-methods explanatory sequential approach. Quantitative data was collected through a survey of 301 MSMEs, followed by in-depth interviews and FGDs for qualitative data. Data analysis uses inferential statistics and thematic analysis. The increase in fuel increased the operating costs of culinary and fashion MSMEs by an average of 22.3% and 18.7%. Small-scale solar panels are the most technically feasible (score 4.2/5), while biomass stoves are the most economically feasible (ROI 25-35%). Successfully formulated a "Green-Driven Circular Model" based on three pillars: operational efficiency, green value proposition, and multi-stakeholder collaboration. The adoption of green energy technology has proven to be effective as a post-subsidy adaptation strategy. The implementation of a sustainable business model requires collaboration between the government (incentives), technology providers (mentoring), and MSMEs. The findings of this study provide strategic guidance for MSMEs and policy makers in the transition to a green economy.
Pengendalian Internal Manajemen pada PT. Citra Mandiri Distribusindo melalui penerapan Sistem Microsoft Access untuk Meningkatkan Efisiensi Operasional Perusahaan Itan, Iskandar; Sylvia, Sylvia
Journal Of Human And Education (JAHE) Vol. 4 No. 4 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i4.1327

Abstract

PT Citra Mandiri Distribusindo is a leading distribution company that faces various challenges in management control, such as difficulties in monitoring employee performance, managing stock and inventory, and managing customer credit. These challenges lead to operational inefficiencies that result in decreased productivity and customer satisfaction. This research aims to develop an effective management control system using Microsoft Access to improve the company's operational efficiency and effectiveness. The research method involved several stages, including requirements analysis, system design, implementation, and evaluation. The creation of an integrated database included tables for employee data, inventory, financial reports, and credit policies. The employee performance evaluation system was designed to facilitate periodic appraisals that are objective, data-driven, and transparent. Real-time stock management enables the company to perform periodic inventory counts, apply demand forecasting techniques, and control inventory more accurately using Microsoft Access. The reporting and data analysis system helps identify trends and patterns that affect the company's performance, while the customer credit policy module covers payment monitoring and credit risk handling.
Co-Authors - Sri Prilmayanti Awaluddin, - Abdul Haeba Ramli Adnan Aqsya, Mohammad Albitar Septian Syarifudin Arfan, Harlindah Harniati Ariawan Gunadi Arifin, Oki Arpan, Atika Azlan Azhari Basri Rakhman Cahyani, Mutiara Casta, Ramadhani Eria Cecilia, Cecilia Christian, Natalis Christiana, Petrycia Christiani, Agustina Dara Ayu Nianty Delima Rahayu Istiqomah, Delima Rahayu Derista, Fanny Dharmawan, C.N. Djangkaru, Elliana DM., Rustan Dwi Handoko Dwirgo Sahlinal Dwirgo Sahlinal, Dwirgo Egnes, Egnes Fathurrahman Kurniawan Ikhsan Febrianus, Justin Fitriani, Hema Fitriyah Fitriyah Frederica, Viona Gaora, Putra Ansa Ghanesya Hari Murti Gunawan, Andrew Riccardo Harnis, Zola Efa Hendri Purnomo Herman, Erry Irene Irene Iskandar Itan, Iskandar Ismayanti, Galuh Jennifer Jennifer Jony Jony Kartika, Ni Made Ayu Windu Kyoko, Kyoko Laurence Laurence Lila Maria Kaban Limiyana, Fanny Linda Santioso magfiroh, diana Maryadi Maryadi Mas’ud, Masdar Meidasari, Reski Meiviana, Meiviana Mercyo, Steve Monica , Christiana Gracia Muh. Said, Muh. Mulyawan, Heru Dwi Nurkhotimah, Jihan Susan Ofel Boas , William Pedrason, Rodon Permata, Rizka Pratiwi, Yessi Anissa Rahayu, Priskila Christine Rifin Khong Rima Maulini Romanda, Novandro Sari, Desmala Setiarini, Rimbi Budi Silalahi, Rudy Sofyan, Iradat Rayhan Solly Aryza sri wuryastuti Suhardi, Steven Suhardjo, Iwan Suharsono, Degita Danur Sukmawati, Shintya Alvira Suratno, Tatang Surayya, St. Ayu Viona viona, Viona Wibowo, Yusep Windhu Ari Wicaksono, Julien Arief Widyawati, Dewi Kania Zuhaira, Salsabila Zuriati, Zuriati