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All Journal Journal of Business & Banking Prosiding Seminar Nasional Pakar Jurnal Pengabdian Masyarakat IPTEKS Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Kajian Ilmiah Mattawang: Jurnal Pengabdian Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Ekonomi Trisakti Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Jurnal Pengabdian Masyarakat Ekonomi, Manajemen dan Akuntansi (JPMEMA) International Journal of Community Service Implementation J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Banjarnahor, Erliana
Univeristas Trisakti
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analisis Pengaruh Relative Advantage, Complexity, Observability dan Trialability terhadap Niat Adopsi Cloud Accounting di Jabodetabek Moch. Arridho Pramudana; Erliana Banjarnahor
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.6864

Abstract

This study aims to analyze the influence of relative advantage, complexity, observability, and trialability on the intention to adopt cloud accounting in Jabodetabek. A quantitative approach was employed, with a survey as the data collection instrument. The research variables were measured using a Likert scale. The sampling method applied in this study was purposive sampling. Primary data were collected through questionnaires distributed via Google Forms, using social media platforms such as WhatsApp, LinkedIn, Twitter, and Kudata. Data analysis included descriptive statistical tests, validity, reliability, classical assumption tests, and hypothesis testing. The findings indicate that relative advantage, trialability, and observability positively influence the intention to adopt cloud accounting, whereas complexity does not significantly affect adoption intention. This study highlights the importance of cloud accounting as a technological innovation that can enhance the efficiency and effectiveness of accounting staff. Additionally, accounting professionals can adapt to dynamic technological innovations by investing in cloud accounting, which has high industrial value potential. The use of cloud accounting also facilitates better management of tasks for accounting staff.
Analisis Faktor yang Mempengaruhi Kualitas Laporan Keuangan Perusahaan LQ45 yang Terdaftar di BEI Tahun 2018-2022 Dian Arieantie; Erliana Banjarnahor
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4381

Abstract

Penelitian ini bertujuan untuk mengetahui apakah board gender diversity, komite audit, dan firm size berpengaruh positif terhadap kualitas laporan keuangan pada perusahaan yang masuk dalam daftar LQ45 di Bursa Efek Indonesia periode 2018-2022. Board gender diversity diproksikan dengan jumlah direksi yang berkelamin wanita, komite audit diproksikan dengan jumlah absolut anggota komite audit, firm size diproksikan dengan Ln Total Aset, dan kualitas laporan keuangan diproksikan dengan Persistensi Laba. Metode analisis ini menggunakan analisis data panel. Data yang digunakan diambil dari laporan tahunan perusahaan yang terdaftar dalam LQ45 periode 2022. Sampel penelitian ini menggunakan purposive sampling sehingga jumlah sampel yang terpilih sebanyak 210 sampel. Hasil dari pengujian hipotesis yang dihasilkan adalah variabel board gender diversity memberikan pengaruh positif terhadap kualitas laporan keuangan, variabel komite audit tidak memberikan pengaruh terhadap kualitas laporan keuangan, sementara variabel firm size memberikan pengaruh negatif terhadap kualitas laporan keuangan. Implikasi penelitian ini (1) Penelitian ini diharapkan dapat menjadi inspirasi bagi peneliti selanjutnya. (2) Diharapkan agar perusahaan lebih memperhatikan hal-hal yang dapat memengaruhi kualitas laporan keuangan. (3) Dapat mendorong investor menjadi lebih baik dalam menilai risiko dan peluang yang ada dalam perusahaan-perusahaan di sektor LQ45.
APPLICATION OF COSO PRINCIPLES AT PT SREEYA SEWU INDONESIA TBK Darmawan, Ni Kadek Vidiasari; Banjarnahor, Erliana
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i2.23666

Abstract

This study aims to analyze the implementation of COSO 2013 principles in the internal control system for raw material inventory at PT Sreeya Sewu Indonesia Tbk. The research employs a descriptive qualitative approach, collecting data through interviews, observations, document analysis, and a review of the 2023 annual report. The findings reveal that several COSO components, namely control environment, information and communication, and monitoring, have been consistently applied. However, weaknesses remain in risk assessment and control activities, particularly due to the inconsistent use of technology and limited integration across departments. These gaps reduce the overall effectiveness of the internal control system. The study emphasizes the need for stronger information system integration, standardized documentation of internal controls, and alignment of procedures across units. This research contributes to the literature on internal control in emerging markets, providing practical recommendations for enhancing governance and accountability in manufacturing companies.
PENINGKATAN KECERDASAN FINANSIAL YANG MENDUKUNG JIWA ENTERPRENUERSHIP DI PANTI SOSIAL BINA REMAJA TARUNA JAYA 2 SERPONG, TANGERANG Emma Saur Nauli Sipayung; Erliana Banjarnahor; Richy Wijaya; Muhammad Teguh Pratikno; Verdian Hermawan; Raisafira Astriani
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 3 (2024): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v5i3.43573

Abstract

Kecerdasan finansial merupakan suatu kemampuan yang dimiliki oleh seseorang dalam memahami akan pentingnya suatu perencanaan dan penerapan pengelolaan keuangan yang baik, yang membuat nya mampu mewujudkan tujuan dan impiannya. Ada berbagai ukuran kecerdasan ini, antara lain tingkat penghasilan, kemampuan untuk menyisihkan penghasilan yang dialokasikan guna diinvestasikan, juga termasuk kemampuan melakukan pemilihan investasi yang akan memberikan penghasilan pasif yang besar. Penghasilan bisa diperoleh dari bekerja pada suatu instansi, bekerja di perusahaan swasta maupun dengan melakukan entrepreneurship atau kewirausahaan. Jika bekerja maka seseorang akan mendapat penghasilan tetap atau rutin sesuai kebijakan yang ada di tempat bekerja. Seseorang yang melakukan kegiatan entrepreneurship akan mendapatkan penghasilan yang tidak tetap. Pada saat omset naik, maka penghasilan akan meningkat, namun pada ssat omset turun, maka penghasilan akan turun juga, Hal ini sudah menjadi resiko bagi pihak yang melakukan entrepreneurship. Penghasilan yang tidak tetap membuat pihak pemilik usaha akan melakukan penyisihan atas jika tabungan sudah memadai, segaian dapat diinvestasikan, supaya memberikan imbal hasil yang lumayan. Imbal hasil ini menjadi penghasilan bagi pemilik investasi. Jika investasi semakin besar, maka diharapkan akan meningkatkan penghasilan dari investasi ini. Hasil kegiatan entrepreneurship berupa penghasilan bagi pemiliknya, yang kemudian disisihkan dan diinvestasikan, akan memberikan hasil yang tinggi jika diinvestasikan pada tempat yang bagus dan dengan tepat.
EMPLOYEE SATISFACTION MODERATES THE EFFECTS OF GREEN SUPPLY CHAIN MANAGEMENT, LEADERSHIP AND ORGANIZATIONAL CULTURE ON CORPORATE PERFORMANCE Banjarnahor, Erliana; Yvonne Augustine Sudibyo
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.628

Abstract

This research aims to determine if employee satisfaction mitigates the detrimental effects that organizational culture, leadership, and GSCM have on corporate performance. For this purposeful convenience sampling, the research population is an industrial and commercial firm in Indonesia. The primary source of the data used is from surveys that were gathered using Google Forms. The sample for the study consisted of 102 people. The statistical analysis in this study used structural equation modeling using partial least squares. This study expands the GSCM's set of indicators. The study's findings demonstrate that GSCM, leadership, and organizational culture all have an impact on business performance. But only the impact of organizational culture—not the impact of GSCM or leadership—on performance is tempered by employee satisfaction. The study includes ramifications for manufacturing and trading companies, such as the requirement for a strong organizational culture, strong leadership, and the application of a GSCM strategy. The research tools or GSCM indicators are what set this study apart from others. The amount of respondents to the survey is one of this study's shortcomings, hence it is recommended that future research use more samples. Keywords: Organizational culture, leadership, green supply chain management, and employee satisfaction
Enhancing Digital Technology–Based Financial Literacy among Madrasah Students through a Community Service Program Nilawati, Yuana Jatu; Murtanto; Banjarnahor, Erliana; Hasanah, Lailatun; Febriana, Rahma
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4485

Abstract

This community service activity focuses on improving technology-based financial literacy among students of Madrasah Aliyah Negeri (MAN) 3 Central Jakarta. The main issue identified is the low level of students’ understanding in managing personal finances and small-scale business funds, as well as the limited use of digital financial applications in entrepreneurship learning. The purpose of this program is to provide students with practical knowledge and skills to record, plan, and control their finances effectively through digital technology. The activity was carried out using a participatory approach through counseling, training, simulation, and direct mentoring using digital financial applications such as Buku Kas and Money Lover. The results showed a significant improvement in students’ performance. In addition to enhanced knowledge, students also demonstrated more disciplined and responsible financial behavior. This program proved effective in shaping financially literate, independent, and technology-adaptive student character.
Enhancing Good Cooperative Governance at Koperasi Merah Putih Ciambar, Indonesia as a Strategy for Sustainable Economic Development Nurhayati Nurhayati; Eleonora Sofilda; Erliana Banjarnahor; Naila Nasywa Istiqomah
International Journal of Community Service Implementation Vol. 3 No. 4 (2026): IJCSI MARCH 2026
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijcsi.v3i4.589

Abstract

Cooperatives represent a vital institutional mechanism for advancing inclusive and sustainable economic development, particularly in rural contexts where financial access and managerial capacity remain limited, yet weak governance systems, inadequate human resources, and the absence of standardized operational frameworks continue to constrain their performance in Indonesia. This study evaluates the effectiveness of a community-based governance capacity-building program implemented at Koperasi Merah Putih, Ciambar Village, Sukabumi, which was designed to strengthen good cooperative governance while supporting the achievement of Sustainable Development Goal 8 on decent work and economic growth. Using a mixed-methods approach, the study combined pre-test and post-test assessments with structured perception surveys administered to cooperative managers, supervisors, and members, and the data were analyzed through descriptive statistics and paired sample t-tests. The findings demonstrate a statistically significant improvement in governance knowledge, with mean scores increasing from 1.69 to 4.23 (p < 0.001), alongside a very high level of participant satisfaction (mean score = 4.62), particularly in terms of training relevance, facilitator competence, and practical applicability. These results indicate that targeted governance interventions can enhance institutional transparency, accountability, and participation, thereby strengthen cooperative sustainability and reinforcing their role as engines of community-based economic growth
Pengaruh Kepemilikian Manajerial, Environmental Social Governance Disclosure, Dan Struktur Modal Terhadap Kinerja Keuangan Sel Bee, Lee; Banjarnahor, Erliana
Jurnal Kajian Ilmiah Vol. 26 No. 1 (2026): Januari 2026
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/9e7z7j59

Abstract

One of the most effective ways to assess how well a business creates value for its shareholders is by examining its financial performance. Such performance is expected to be largely driven by strategic instruments, including capital structure management, managerial ownership, and transparency in environmental, social, and governance (ESG) practices. This research seeks to analyze the influence of three key factors on corporate financial performance. Adopting a quantitative research design, the study relies on secondary data derived from the annual and sustainability reports of firms listed on the Indonesia Stock Exchange. The sample covers 20 companies that were consistently classified within the SRI KEHATI Index over the 2019–2023 period, resulting in 100 firm-year observations. The empirical findings reveal that managerial ownership does not exert a statistically significant impact on financial performance. Conversely, ESG disclosure is found to have a significant positive relationship with financial performance, whereas capital structure exhibits a significant negative association. These findings suggest that strengthening ESG governance and optimizing debt utilization levels are essential steps toward promoting sustainable corporate financial health
Co-Authors Abdul Khaliq Brutu Anjani, Dyanissa Gita Asih, Rayi Retno Dwi Budi Yanti, Harti Darmawan, Ni Kadek Vidiasari Darmawati, Deni Dian Arieantie Eleonora Sofilda Emma Saur Nauli Sipayung Febriana, Rahma Ferisanti, Ferisanti Hasanah, Lailatun Hidayat, Ahmad Taufik Karina Echilia Khirstina Curry Khirstina Curry Lenggogeni, Lenggogeni Jakarta Manulang, Fajra Marieta Ariani Martiningtiyas, Catur Rahayu Moch. Arridho Pramudana Muhammad Teguh Pratikno MURTANTO Murtanto Murtanto Nadia Putri Naila Nasywa Istiqomah Nasution, Kevin M. Pransilva Nurhayati Nurhayati Octaviani, Dian Pramudana, Moch. Arridho Putri Wulandari, Meliana Raisafira Astriani Richy Wijaya Rufita Ulinvia Sekar Mayangsari Sel Bee, Lee Syahrul R, Syahrul Togatorop, Debora Verdian Hermawan Yuana Jatu Nilawati Yulia Eka Riyanti Yuniati, Triana Yvonne Augustine Sudibyo