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All Journal Journal of Business & Banking Prosiding Seminar Nasional Pakar Jurnal Pengabdian Masyarakat IPTEKS Islam Universalia : International Journal of Islamic Studies and Social Sciences Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Mattawang: Jurnal Pengabdian Masyarakat MANAJEMEN 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) JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi
Banjarnahor, Erliana
Univeristas Trisakti
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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
Analisis Pengaruh Kepemilikan Manajerial, Keberagaman Gender, dan Modal Intelektual Terhadap Nilai Pasar Bagus Ahmad Mahardhika; Erliana Banjarnahor
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/n4re2w68

Abstract

This study aims to analyze the effect of managerial ownership, gender diversity, and intellectual capital on the market value of financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Market value is used as an indicator that reflects investors' perceptions and expectations of the company's performance and prospects. This study uses a quantitative approach with panel data regression methods. The sample was determined using purposive sampling techniques for financial sector companies that met the data completeness criteria. The data used was secondary data obtained from companies' annual reports and financial reports. Managerial ownership was measured based on the proportion of shares owned by management, gender diversity was measured through the representation of women in the management or board structure, while capital was measured using the Value Added Intellectual Coefficient (VAIC) approach. The results of the study indicate that managerial ownership, gender diversity, and intellectual capital have a positive and significant effect on company market value. These findings emphasize the importance of corporate governance and intangible asset management in increasing the valuation of financial sector companies.
Dakwah Budaya dan Kemanusiaan Berkelanjutan: Integrasi Kearifan Lokal Bugis dalam Pemberdayaan Masyarakat Asmar, Afidatul; Jannah, Shofiatul; Banjarnahor, Erliana
Islam Universalia: International Journal of Islamic Studies and Social Sciences Vol 8 No 1 (2026): Islam Universalia
Publisher : Cyber Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56613/islam-universalia.v8i1.360

Abstract

This study examines the role of cultural da‘wah as a transformative approach to fostering sustainable humanity through the integration of Bugis local wisdom in community empowerment. In increasingly complex multicultural societies, doctrinal forms of da‘wah often face limitations in responding effectively to social, moral, and ecological challenges. The Bugis community possesses deeply rooted local wisdom values sipakatau, sipakalebbi, and sipakainge’ which are inherently aligned with Islamic ethical principles. This research employed a qualitative descriptive approach. Data were collected through in-depth interviews, field observations, and documentation studies. Data analysis was conducted using the interactive model of Miles and Huberman, encompassing data reduction, data display, and conclusion drawing. The findings reveal that Bugis local wisdom values function effectively as media of social da‘wah that are internalized in everyday community practices. These values contribute to the strengthening of social ethics, the reinforcement of community cohesion, and the enhancement of ecological awareness grounded in the Islamic concept of khalifah fil ardh. The study concludes that culturally based da‘wah directly supports the realization of sustainable humanity and serves as an epistemic bridge between Islam and local culture. This approach enriches the discourse of da‘wah studies and Islamic social sciences, while also demonstrating strong potential for replication in other cultural communities facing similar social and sustainability challenges. Abstrak Penelitian ini mengkaji peran dakwah budaya sebagai pendekatan transformatif dalam mewujudkan kemanusiaan berkelanjutan melalui integrasi kearifan lokal Bugis dalam pemberdayaan masyarakat. Di tengah masyarakat multikultural yang kompleks, dakwah yang bersifat doktrinal sering kali belum sepenuhnya mampu merespons persoalan sosial, moral, dan ekologis. Masyarakat Bugis memiliki nilai kearifan lokal berupa sipakatau, sipakalebbi, dan sipakainge’ yang selaras dengan etika Islam. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan pengumpulan data melalui wawancara mendalam, observasi, dan studi dokumentasi. Analisis data dilakukan menggunakan model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa nilai-nilai kearifan lokal Bugis berfungsi efektif sebagai media dakwah sosial yang terinternalisasi dalam praktik kehidupan masyarakat. Nilai-nilai tersebut berkontribusi pada penguatan etika sosial, kohesi komunitas, serta peningkatan kesadaran ekologis berdasarkan konsep khalifah fil ardh. Penelitian ini menyimpulkan bahwa dakwah berbasis budaya secara langsung mendukung terwujudnya kemanusiaan berkelanjutan serta berfungsi sebagai jembatan epistemik antara Islam dan budaya lokal. Pendekatan ini memperkaya kajian dakwah dan ilmu sosial Islam serta berpotensi direplikasi pada komunitas budaya lain.
Enhancing Digital Technology–Based Financial Literacy among Madrasah Students through a Community Service Program Yuana Jatu Nilawati; Murtanto; Erliana Banjarnahor; Lailatun Hasanah; Rahma Febriana
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.
Pengaruh Financial Distress, Leverage, Opini Tahun Sebelumnya dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Amru Faridzaki; Erliana Banjarnahor
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.559

Abstract

Salah satu aspek penting yang dinilai auditor adalah going concern, yaitu asumsi bahwa entitas akan terus beroperasi. Auditor menilai ada tidaknya keraguan substansial atas kelangsungan usaha entitas dalam kurun maksimal satu tahun sejak tanggal laporan audit (Agostini, 2018), sejalan dengan SAK No. 1 Revisi 2019 dan SA 570 Revisi 2021. Penelitian ini menguji pengaruh financial distress, leverage, opini tahun sebelumnya dan pertumbuhan perusahaan terhadap opini audit going concern. Penelitian menggunakan pendekatan kausal komparatif dengan data sekunder dari 35 perusahaan sektor basic materials di Bursa Efek Indonesia periode 2018-2022, menghasilkan 175 observasi melalui purposive sampling. Financial distress diukur dengan Altman Z-Score, leverage dengan Debt to Equity Ratio, opini audit sebelumnya dan going concern diukur sebagai variabel dummy, dan pertumbuhan perusahaan diukur dengan sales growth. Analisis menggunakan regresi logistik SPSS. Hasil menunjukkan financial distress berpengaruh negatif signifikan, sedangkan tiga variabel lain berpengaruh namun tidak signifikan. Model menjelaskan 78,9% variabilitas opini audit going concern.
Co-Authors Abdul Khaliq Brutu Amru Faridzaki Anjani, Dyanissa Gita Asih, Rayi Retno Dwi Asmar, Afidatul Bagus Ahmad Mahardhika Budi Yanti, Harti Darmawan, Ni Kadek Vidiasari Darmawati, Deni Dian Arieantie Emma Saur Nauli Sipayung Ferisanti, Ferisanti Hidayat, Ahmad Taufik Karina Echilia Khirstina Curry Khirstina Curry Lailatun Hasanah Lenggogeni, Lenggogeni Jakarta Manulang, Fajra Marieta Ariani Martiningtiyas, Catur Rahayu Moch. Arridho Pramudana Muhammad Teguh Pratikno MURTANTO Murtanto Murtanto Nadia Putri Nasution, Kevin M. Pransilva Octaviani, Dian Pramudana, Moch. Arridho Putri Wulandari, Meliana Rahma Febriana Raisafira Astriani Richy Wijaya Rufita Ulinvia Sekar Mayangsari Shofiatul Jannah Syahrul R, Syahrul Togatorop, Debora Verdian Hermawan Yuana Jatu Nilawati Yulia Eka Riyanti Yuniati, Triana Yvonne Augustine Sudibyo