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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Adi Widya : Jurnal Pengabdian Masyarakat Khadimul Ummah Journal of Social Dedication EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat El-Wasathiya: Jurnal Studi Agama International Journal of Educational Research and Social Sciences (IJERSC) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Prosiding University Research Colloquium JURNAL MUARA PENDIDIKAN Moneter : Jurnal Keuangan dan Perbankan Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi PEDAMAS (Pengabdian Kepada Masyarakat) PENG: Jurnal Ekonomi dan Manajemen Jurnal Abdi Citra Jurnal Nusa Akuntansi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat ABDIMAS Iqtishadia
Handayani, Asih
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable Sarwono, Aris Eddy; Handayani, Asih
International Journal of Educational Research & Social Sciences Vol. 2 No. 1 (2021): February 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i1.42

Abstract

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.
Digitalisasi Pemasaran dan Pendampingan Pelaporan Pajaksebagai Strategi Peningkatan Kinerja BUMDes Bebedahan Berkah Desa Kaduagung Barat Lebak - Banten Anisa, Anisa; Handayani, Asih; Faozi, Khanif
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 2 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Mayarakat: In-Progress
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v6i2.5682

Abstract

BUMDes Bebedahan Berkah di Desa Kaduagung Barat, Kabupaten Lebak, menghadapi keterbatasan pemasaran dan lemahnya tata kelola perpajakan meskipun telah menggunakan aplikasi TAKABUMDes. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan meningkatkan kinerja BUMDes melalui digitalisasi pemasaran dan penguatan kapasitas perpajakan. Metode yang digunakan adalah pendekatan partisipatif, dengan tahapan observasi kebutuhan, pelatihan, pendampingan teknis, pengembangan website resmi, aktivasi media sosial, pemanfaatan e-commerce, serta pelatihan dan simulasi pelaporan pajak melalui DJP Online dan Coretax. Evaluasi dilakukan dengan pre-test, post-test, observasi, dan wawancara. Hasil menunjukkan adanya peningkatan keterisian ruko dari 40% menjadi 80%, kepatuhan perpajakan BUMDes meningkat dari 30% menjadi 80%, penggunaan aplikasi keuangan naik 35%, dan keterampilan digital marketing bertambah sebesar 33%. Website dan akun media sosial aktif kini berfungsi sebagai pusat promosi, sedangkan pencatatan berbasis aplikasi membantu menertibkan arus kas. Hasil kegiatan menunjukkan bahwa integrasi pemasaran digital dengan tata kelola perpajakan mampu memperkuat kinerja dan akuntabilitas BUMDes, serta dapat direplikasi di desa lain dengan tantangan serupa. 
PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN INSTITUSIONAL, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN: (Studi Empiris pada Perusahaan Sektor Barang Konsumen Primer yang terdaftar di Bursa Efek Indonesia 2017-2021) Rachman, Ananda Putri Pratiwi; Handayani, Asih
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1734

Abstract

This study aims to analyze the effect of intellectual capital, institutional ownership, and leverage on the integrity of financial statements. The population of this study consists of companies operating in the primary consumer goods sector and listed on the Indonesia Stock Exchange between 2017 and 2021. The research sample consists of 25 companies selected by purposive sampling. The data used in this research are financial reports and annual reports. . The analysis was carried out quantitatively, by applying panel data regression analysis using Eviews 12 software, with a significance level of 5%. The results show that there is a positive effect between intellectual capital and institutional ownership on the integrity of financial statements, while leverage has a negative effect on the integrity of financial statements.
Harnessing Digital Skills and AI: Driving Employee Performance in the Digital Era Handayani, Asih; Widajanti, Erni; Putri, Aisya
Jurnal Aplikasi Manajemen Vol. 24 No. 1 (2026)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2026.024.1.16

Abstract

The rapid digital transformation in the banking sector presents critical challenges for rural banks (BPR), which lack the resources for structured adaptation. This issue creates an urgent need to understand the human-centered mechanisms and digital competencies interacting with technology that determine successful performance outcomes in this new era. This study aims to analyze the influence of digital skills and AI utilization on BPR employee performance, with digital competence and innovation as mediating variables. This study employed a quantitative explanatory survey method among BPR employees. Data were collected from 250 respondents selected through purposive sampling, using a structured questionnaire with a five-point Likert scale. Data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 3 software to test the hypotheses. The study findings prove that all nine hypotheses are accepted. Digital Skills (X1) and Artificial Intelligence (X2) have a positive and significant effect on Digital Competence (Z1), Innovation (Z2), and Employee Performance (Y). AI is the strongest direct driver of performance, accompanied by Digital Competence. Digital Competence and Innovation serve as critical mediators for performance improvement investments. This study presents an integrated empirical model for Indonesian rural banks. The main practical implication is the need to prioritize the development of human resource capabilities in technology procurement by implementing tiered training to build structured digital competencies, targeted integration of AI into core processes supported by training, and building an organizational culture that encourages technology-based innovation.
Co-Authors Anisa Anisa Anjilni, Ratih Qadarti ARDIAN NUR ROMADHAN Aris Eddy Sarwono Aris Eddy Sarwono Crissiana, Sri Nitta Desinta Pratiwi Desy Purwasih ERNI WIDAJANTI Faozi, Khanif Hutami, Weny Retno Khoirumufida, Fidiya Khuluqi, Khusnul Lilis karlina, Lilis Mawardany, Eka Aulia Nashiroh, Wafiq Nisa, Nur Lailatun Pramono, Adi PURWASIH, DESY Putri, Aisya Qadarti Anjilni, Ratih Rachman, Ananda Putri Pratiwi Ramadhani, Nindita Kurnia Saputri, Riska Sari, Intan Rahma Sumaryanto Sumaryanto, Sumaryanto Tapokabkab, Bernadus Sutomo Triana Atika Zulfa Wicahyani, Evik Winingrum W.A, Sri Putri yulhandini, Riza dwi