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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) AFEBI Accounting Review Sebatik Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Pendidikan Akuntansi dan Keuangan Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan JiTEKH (Jurnal Ilmiah Teknologi Harapan) Eksos Jurnal UNITEK Jurnal Ilmu Komputer dan Sistem Komputer Terapan (JIKSTRA) JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi Prosiding Snastikom LEBAH Journal of Innovation in Management, Accounting and Business Prioritas : Jurnal Pengabdian Kepada Masyarakat Journal of Nursing Science Update Research Horizon Journal Global Technology Computer Jurnal Pengabdian Masyarakat ORAHUA : Jurnal Pengabdian Kepada Masyarakat Smart Humanity: Jurnal Pengabdian Masyarakat Journal of Computer Science Artificial Intelligence and Communications Jurnal Konstatering
Damayanti, Fera
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Determination of Fraud Diamond Theory in Detecting Fraud in Financial Reporting Wiraputra, Muhammad Rizki; Damayanti, Fera; Haryono
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.760

Abstract

Financial statement fraud undermines transparency and accountability in state-owned enterprises, posing significant risks to stakeholders. This study aims to examine the effectiveness of the Fraud Diamond Theory, encompassing pressure, opportunity, rationalization, and capability, in detecting such fraud in Indonesian state-owned enterprises. The research analyzes 45 annual reports from 15 state-owned enterprises between 2021 and 2023, categorized into fraud and non-fraud groups, using logistic regression with 10 independent variables. Findings indicate that only the total accrual variable, representing rationalization, significantly influences fraud detection, while the other nine variables show no notable impact. This suggests that accounting manipulation through accruals is a critical factor in fraudulent financial reporting within state-owned enterprises. The study concludes that focusing on accrual-based indicators, rather than relying solely on external pressures or governance changes, enhances fraud detection. Strengthening internal audit procedures and monitoring accrual patterns are recommended to improve financial integrity. However, the study's focus on state-owned enterprises limits its generalizability, suggesting future research should include private companies and qualitative approaches to explore contextual factors.
Penyuluhan Literasi Keuangan Digital di MIS Al-Hidayah CK Medan Purba, Bister; Iqbal, Muhammad; Tanjung, Rovidatul Hikmah; Damayanti, Fera; Bu’ulolo, Efori
Lebah Vol. 19 No. 1 (2025): September: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v19i1.347

Abstract

Siswa sekolah dasar saat ini tumbuh di era kemajuan teknologi yang sangat cepat, sehingga mereka semakin terbiasa menggunakan internet, perangkat digital, dan berbagai aplikasi berbasis teknologi. Kondisi ini menunjukkan pentingnya memberikan edukasi sejak dini mengenai literasi keuangan digital secara bijak serta pemahaman akan risiko yang mungkin timbul dari penggunaan layanan keuangan berbasis digital. Kegiatan ini dilakukan di MIS Al-Hidayah CK Medan dengan menggunakan metode audio-visual, diskusi interaktif, dan tanya jawab sederhana dan diikuti murid kelas 5 dengan melibatkan beberapa guru MIS Al- Hidayah CK Medan. Berdasarkan hasil analisis melalui kuisioner dapat disimpulkan bahwa proses pelaksanaan kegiatan penyuluhan literasi keuangan digital ini menunjukkan hasil yang cukup signifikan dalam peningkatan pemahaman siswa MIS Al-Hidayah CK Medan terkait literasi keuangan digital. Peningkatan sebesar 42,71% dari hasil pre-test ke post-test mencerminkan bahwa penerapan metode penyuluhan yang interaktif dan  partisipatif seperti pendekatan dalam kehidupan sehari-hari, permainan interaktif, video animasi edukatif, serta diskusi mampu menciptakan suasana kegiatan yang kondusif dan mendorong keterlibatan aktif siswa. Hal ini menunjukkan bahwa pendekatan tersebut sesuai dengan karakteristik perkembangan usia anak-anak dan sangat efektif dalam membangun pondasi literasi keuangan digital sejak dini.
Pelatihan Membuat Animasi 3D Dengan SketchUp Di SMK Pantai Labu Sundari, Siti; Khairunnisa, Khairunnisa; Damayanti, Fera; Rismayanti, Rismayanti; Dewi, Arie Rafika
SMART HUMANITY : Jurnal Pengabdian Masyarakat Vol. 1 No. 2: Juni 2024
Publisher : CV. Smart Scienti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Salah satu tridarma perguruan tinggi adalah pengabdian masyarakat. Kegiatan pengabdian masyarakat dilaksanakan untuk meningkatkan kualitas pendidikan dan SDM sehingga mampu bersaing di dunia kerja yang semakin berkembang pesat. SDM  berkualitas dan siap bersaing memerlukan adanya sebuah pendidikan berkualitas yang mencetak lulusan yang mempunyai daya fikir cerdas, berkompetensi dan berkepribadian baik. Untuk itu kami sebagai tim pengabdian melaksanakan pengabdian masyarakat di SMK Pantai Labu dengan topik “Pelatihan Membuat Animasi 3D Menggunakan SketchUp”. SMK Pantai Labu memerlukan ketrampilan khusus akan penguasaan teknologi agar memiliki pandangan untuk melanjutkan ke perguruan tinggi ataupun sebagai bekal di dunia kerja pasca lulus sekolah. Tujuan pelatihan ini yaitu memberikan pengetahuan kepada Siswa SMK Pantai Labu tentang teknologi animasi 3 dimensi serta cara penggunaan software SketchUp. Metode pelatihannya yaitu pengenalan animasi 3D, software SketchUp dan PreTest untuk mengetahui keminatan Siswa, pemberian materi pelatihan dan evaluasi berupa Post Test. Hasil Kegiatan Pengabdian berdasarkan posttest terdapat 47% siswa memiliki pengetahuan dan minat belajar dalam membuat animasi 3 dimensi.
A Narrative Exploring the Potential of ChatGPT: How AI Models Are Changing the Way We Interact with Technology Eka, Muhammad; Asih, Munjiat Setiani; Damayanti, Fera; Saragih, Rusmin; Supiyandi, Supiyandi
Journal of Computer Science, Artificial Intelligence and Communications Vol 1 No 1 (2024): May 2024
Publisher : Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/jocsaic.v1i1.5

Abstract

This study explores the perceptions, attitudes, and ethical considerations surrounding the use of ChatGPT among university students. By combining quantitative and qualitative research methods, including surveys and a review of existing literature, the study examines how ChatGPT is utilized in academic settings and its impact on learning outcomes, academic integrity, and scholarly achievements. The findings suggest that ChatGPT significantly enhances students' productivity, learning experiences, and writing abilities. However, concerns regarding its potential misuse, particularly about academic integrity, plagiarism, and over-reliance on AI tools, were also identified. The research highlights the importance of establishing clear ethical guidelines and policies to regulate the use of AI in educational settings. Future research should focus on the long-term effects of ChatGPT on students' academic development and investigate strategies for promoting responsible AI usage in higher education.
Classification of Customer Credit Risk Levels Using the Random Forest Method: A Case Study on Microfinance Institutions Damayanti, Fera; Arief Budiman; Siti Sundari; Theodora MV Nainggolan
Journal of Computer Science, Artificial Intelligence and Communications Vol 1 No 2 (2024): November 2024
Publisher : Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/jocsaic.v1i2.20

Abstract

Credit risk classification plays a crucial role in supporting financial institutions, especially microfinance institutions, in assessing the ability of customers to repay loans. This study aims to develop a credit risk classification model using the Random Forest method, which is known for its accuracy and robustness in handling classification problems. The research uses a dataset obtained from a microfinance institution consisting of various customer attributes such as income, age, loan amount, repayment history, and employment status. The dataset is preprocessed and divided into training and testing sets to evaluate model performance. The Random Forest algorithm is then applied to build a classification model that categorizes customers into three credit risk levels: low, medium, and high. The results show that the Random Forest model achieves a high level of accuracy, with a classification precision of 89%, recall of 87%, and F1-score of 88%. These findings indicate that Random Forest is an effective technique for credit risk classification and can be implemented by microfinance institutions to support better decision-making in credit approval processes. This research also highlights the potential of machine learning techniques in enhancing credit risk management and minimizing non-performing loans.
Rasio Keuangan Mengungkap Kisah Tak Terungkap : Menilai Kinerja Perusahaan Setelah Boikot Laila, Nurzannatul; Hijriah, Amanah; Damayanti, Fera
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.9527

Abstract

Ratios play a role in assessing how well a company is performing financially. Financial ratio analysis is a tool that involves examining financial indicators to track changes in a company's financial health. This research studies the performance of PT Mitra Adiperkasa, a company with ties to Israel focusing on liquidity, solvency, profitability, and activity ratios. In response to Israel's conflict with Gaza, there was a boycott campaign launched by Muslims in Indonesia. The purpose of this study is to evaluate how PT Mitra Adiperkasa performed after the boycott by using qualitative methods and horizontal analysis. Data from various sources is the basis of this research which examines the ratios of liquidity, solvency, profitability, and activity, for the years 2021-2022 the financial performance of PT Mitra Adiperkasa is in good condition. while in the years 2022-2023 the financial performance of PT Mitra Adiperkasa is not good. This proves that the boycott movement that was campaigned and became the peak of Muslim anger in 2023 affected the company's performance as assessed by the ratio.
Cyber Counseling Berbasis Web Dalam Meningkatkan Layanan Konseling Damayanti, Fera; Lubis, Yessi Fitri Annisah; Lestari, Yuyun Dwi; Harahap, Febri Alfiani Putri
Prioritas: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 01 (2024): EDISI MARET 2024
Publisher : Universitas Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35447/prioritas.v6i01.918

Abstract

SMP Negeri 36 Medan memiliki peserta didik dengan berbagai latar belakang. Bimbingan dan konseling merupakan sebuah layanan bantuan yang diberikan oleh sekolah kepada peserta didik yang memiliki permasalahan agar dapat diselesaikan. Hasil observasi dan wawancara yang telah dilakukan pada guru bimbingan konseling SMP Negeri 36 Medan menyatakan bahwa masih merasa kesulitan dalam menangani permasalahan yang dihadapi peserta didik. Adanya perkembangan teknologi dan komunikasi memberi kemudahan dan memperluas ruang gerak Masyarakat dewasa ini. Artinya hampir sebagian besar aktivitas masyarakat tidak lagi dibatasi oleh ruang dan waktu, kapan dan dimana saja. Penggunaan media social yang tinggi sebanding dengan perkembangan generasi milenial yang sangat akrab dengan teknologi. Generasi ini mempunyai karakteristik komunikasiyang terbuka, pengguna media sosial yang fanatik, kehidupannya sangat terpengaruh dengan perkembangan teknologi. Konselor yang professional harus menciptakan cara, strategi atau metode baru yang kreatif dan inovatif untuk menunjang pelayanan bimbingan dan konseling pada generasi milenial. Pelayanan cybercounseling adalah salah satu bentuk inovasi dan terobosan dalam dunia konseling bagi generasi milenial.
Tax Avoidance in Review by Institutional Ownership, Firm Size, and Leverage With Profitability as a Moderation Variable (Empirical Research on Manufacturing Companies in Indonesia) Octaviantary, Astrid Regina; Damayanti, Fera
AFEBI Accounting Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of institutional ownership, firm size, and leverage on tax avoidance with profitability as a moderating variable. The population in this research are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used was purposive sampling, so that 158 samples were taken according to the criteria. Data analysis method used is multiple regression analysis absolute difference method. The results of this research indicate that institutional ownership and leverage have an effect on tax avoidance, while firm size has no effect on tax avoidance. Then profitability can strengthen the influence of institutional ownership and leverage on tax avoidance, but profitability cannot moderate the effect of firm size on tax avoidance. The implication of this research is that it can be especially useful for the government so that the government can take preventive measures so that companies do not carry out tax avoidance.
Pengaruh Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Beban Operasional Dan Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR) Terhadap Non Performing Loan (NPL) Pada Bank Pembangunan Daerah di Indonesia Periode 2019 – 2023 Herlina, Herlina; Damayanti, Fera; Ikhsan, Syarbini
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1623

Abstract

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh variabel independen berupa Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Beban Operasional Dan Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR) terhadap variabel dependen yaitu Non Performing Loan. Populasi penelitian ini berjumlah 27 Bank Pembangunan Daerah di Indonesia tahun 2019-2023. Penentuan sampel menggunakan metode purposive sampling sehingga memperoleh sampel sebanyak 27 BPD atau 71 data sampel penelitian. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode penelitian yang digunakan adalah metode analisis deskriptif kuantitatif dengan teknik analisis data yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel Capital Adequacy Ratio berpengaruh negatif terhadap Non Performing Loan, Net Interest Margin berpengaruh positif terhadap Non Performing Loan, Beban Operasional Dan Pendapatan Operasional berpengaruh positif terhadap Non Performing Loan dan Loan to Deposit Ratio tidak berpengaruh terhadap Non Performing Loan.
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN KAP, FEE AUDIT, DAN AGRESIVITAS PENGHINDARAN PAJAK TERHADAP AUDIT REPORT LAG Lestari, Cindy Putri Intan; Damayanti, Fera; Noviarty, Helisa
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1687

Abstract

Penelitian ini bertujuan untuk melakuksan uji dan analisis empiris terhadap pengaruh profitabilitas, solvabilitas, ukuran KAP, fee audit dan agresivitas penghindaran pajak terhadap audit report lag. Penelitian ini dilakukan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Sumber data yang digunakan adalah laporan keuangan perusahan sektor energi di BEI. Metode pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu, dari 74 populasi diambil 18 perusahaan yang menghasilkan 54 jumlah pengamatan. Analisis dalam uji ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan (1) Profitabilitas tidak berpengaruh terhadap audit report lag, (2) Solvabilitas berpengaruh positif terhadap audit report lag, (3) Ukuran KAP berpengaruh negatif terhadap audit report lag, (4) Fee Audit tidak berpengaruh terhadap audit report lag, dan (5) Agresivitas Penghindaran Pajak berpengaruh positif terhadap Audit Report Lag
Co-Authors ., Rusliyawati Adisty, Lyanti Anisah, Nur Wafa Ardhi, Qisthi Ardimansyah Ardimansyah Arief Budiman Arief Budiman Asih, Munjiat Setiani Asri Afrilliany Surbakti Aswat, Ibnu Bintoro Bagus Purmono Bu’ulolo, Efori Devi Permata Sari Dewi, Arie Rafika Eka, Muhammad Elok Heniwati Espa, Vitryan Fabiola, Rivanka Wana Fahmi, Fitri Fadilah Fariyanda, Rosan Ferrary, Melissa Franchitika, Rizky Halawa, Mariana Hamzani, Umiaty Harahap, Febri Alfiani Putri HARYONO Helisa Noviarty Herlina Herlina Hijriah, Amanah Ikhsan, Syarbini Indira Alifya Julianti, Erna Khairunnisa Khairunnisa Khairunnisa Khristina Yunita Laila, Nurzannatul Lestari, Cindy Putri Intan Lestari, Yuyun Dwi Margaret, Eveline Marwan, Andi MUHAMMAD FAHMI Muhammad Iqbal Musfikianty, Rindy Muzaki, Rifki Amrul Nainggolan, Theodora MV Nina Febriana Dosinta Nurkhasanah Rina Puspita Octaviantary, Astrid Regina Pratama, Muhammad Rahmadi Purba, Bister Putra, Novrialdi Budi Qisthi Ardhi Raki, Endah Yuli Astuti Rismayanti Rismayanti Rismayanti Rudy Kurniawan Rusmin Saragih, Rusmin Sari, Kartika Indah Siregar, Rosyidah Siti Sundari Siti Sundari Sri Sat Titi Hamranani Supardi Supardi Supiyandi Supiyandi Syahputri, Nenna Irsa Tampubolon, Elfrans Arsendy Tanjung, Rovidatul Hikmah Theodora MV Nainggolan Tiarani, Rani Titik Susanti Vitriyan Espa Wiraputra, Muhammad Rizki Yantiana, Nella Yessi Fitri Annisah Lubis Yuniarsih, Eka