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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JAE (Jurnal Akuntansi dan Ekonomi) Value: Jurnal Manajemen dan Akuntansi Budimas : Jurnal Pengabdian Masyarakat Mattawang: Jurnal Pengabdian Masyarakat KARYA: Jurnal Pengabdian Kepada Masyarakat JCOMENT (Journal of Community Empowerment) Journal of Accounting and Finance Management (JAFM) Jurnal Multidisiplin Sahombu Journal of Economic Development and Village Building SENMEA
Airawaty, Diana
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Information System Audit: A Case Study of Bank Syariah Indonesia Wafa, Zaenal; Airawaty, Diana; As'ari, Hasim
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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Abstract

The increasingly advanced development of technology requires the business world to compete competitively, effectively, and efficiently. PT Bank Syariah Indonesia, Tbk, is one of the companies engaged in the banking sector that has placed technology in achieving its goals. The company uses the workflow integrated system engine (WISE) application to process home ownership financing applications. The author identifies problems or weaknesses in the WISE application related to its performance, security, reliability, and functionality. This study aims to describe data in the form of tables and graphs. To determine the maturity level criteria for the WISE application. This study uses a quantitative research type, namely research that produces findings that can be obtained using statistical methods. This study focuses on the maturity level of the WISE application using the COBIT 4.1 framework. The average maturity score of each subdomain is at level 3.5, and its maturity index is in the range of 3.51 to 4.5, namely 3.51 to 4.5 at maturity level 4 (four), namely, managed and measurable. Regarding the results of the information system control maturity level expected in this study, the author obtained a score of 4.8 with a maturity index of 4.51 - 5.00 or level 5 or Optimization. Accounting information systems have become widely used in various organizations or institutions, both private and government. Remember that banking data is very sensitive because it is related to financial data, which needs to be supported by a reliable data security system. The vulnerability of information systems can result in data hacking by irresponsible parties. This qualitative research examines and analyzes audits of technology or IT-based information systems in Indonesian BUMN, in this case, Bank Syariah Indonesia, which is based on Risk Management with the Control Objectives for Information and Related Technologies (COBIT) framework1,2,3. The COBIT framework has been trusted as a reliable framework for assessing an organization's IT governance. This research found that Bank BSI has managed risk well in its IT-based system.
Extension of Utaut's Theory on Central Java, Indonesia’s Acceptance of Tax E-Filling Applications Airawaty, Diana; As'ari, Hasim; Wafa, Zaenal
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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This study investigates the utilization of computer programs for online tax filing among individual taxpayers in Central Java. This study surveyed taxpayers in the region by using the Purposive Sampling Method and extending the Unified Technology Acceptance and Application Theory (UTAUT). Findings reveal significant effects of performance expectancy and social influence factors on effort expectancy and behavioral intention to accept tax e-filing. However, this study did not establish empirical support for the impact of social influence and effort expectancy on behavioral intention. The novelty of extending the UTAUT framework contributes to advancing theory development in information systems research. This study contributes to understanding the adoption and acceptance of technological innovations, particularly in the context of tax e-filing practices in Central Java, explaining the factors that influence user behavior and acceptance levels.
Budgeting and Bookkeeping Assistance for MSMEs Women Entrepreneurs in Banguntapan, Bantul, Yogyakarta: Pendampingan Penganggaran dan Pembukuan pada Pengusaha Wanita UMKM Banguntapan, Bantul, Yogyakarta Paramitalaksmi, Ratri; Airawaty, Diana
Mattawang: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang2373

Abstract

This community service aims to provide education on budgeting and order in the preparation of good MSME financial statements. Our partners in this charity activity are PKK mothers from Padukuhan Mertsanan Kulon, Banguntapan, Bantul. These PKK members are housewives with relatively low income and educational background, so their awareness of financial reporting and budgeting tends to be considered trivial and confusing. But actually these PKK members run various types of simple MSMEs such as laundry, bakery, and others, although the management has not been improved. The problem is that entrepreneurship is still unstable (can suddenly quit a job), and the budget (finance) and accounting systems do not yet exist. The strategies and techniques used in this community service include entrepreneurship presentations and budgeting and accounting training. The results achieved were entrepreneurship and understanding of budget (finance) and accounting systems to support various types of MSME business activities owned by PKK members from Padukuhan Mertsanan Kulon, Banguntapan, Bantul, Yogyakarta.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR INDEKS SRI-KEHATI DI BURSA EFEK INDONESIA TAHUN 2021-2024 Putra, Satria Pinayungan Nugroho; Airawaty, Diana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/x6639k51

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh penerapan green accounting dan corporate social responsibility (CSR) terhadap kinerja keuangan perusahaan yang tergabung dalam indeks SRI-KEHATI di Bursa Efek Indonesia selama tahun 2021 hingga 2024. Green accounting diidentifikasi menggunakan pendekatan dummy variabel, sedangkan pengukuran CSR mengacu pada standar Global Reporting Initiative (GRI) 2021 melalui perhitungan Corporate Social Responsibility Index (CSRI). Kinerja keuangan perusahaan diukur menggunakan rasio Return on Assets (ROA). Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan kausal, dan data yang dianalisis merupakan data sekunder yang bersumber dari laporan tahunan serta laporan keberlanjutan perusahaan. Pemilihan sampel dilakukan menggunakan metode purposive sampling, menghasilkan 11 perusahaan dengan total 44 laporan keuangan yang dijadikan objek analisis. Proses pengolahan data dilakukan melalui regresi linier berganda dengan menggunakan perangkat lunak SPSS versi 29. Hasil penelitian menunjukkan bahwa green accounting berpengaruh negatif secara signifikan terhadap kinerja keuangan perusahaan, sementara pengungkapan CSR tidak memberikan pengaruh yang berarti. Temuan ini mengindikasikan bahwa investasi perusahaan dalam kegiatan lingkungan dan sosial belum secara langsung berkontribusi terhadap peningkatan profitabilitas.
Isu-isu Terkini dan Baru dalam Keuangan dan Akuntansi Wijayanti, Handayani Tri; Airawaty, Diana
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2206

Abstract

Ruang baris yang digunakan adalah tunggal untuk memastikan keterbacaan yang baik dan penyajian informasi yang efisien. Ditulis dalam bahasa Inggris. Penelitian ini bertujuan untuk menganalisis secara komprehensif isu-isu paling kritis dan terkini yang membentuk lanskap keuangan dan akuntansi kontemporer. Dengan mensintesis temuan dari literatur akademis dan laporan industri terkini, diskusi ini mengeksplorasi inovasi teknologi utama, perubahan signifikan dalam regulasi dan standar pelaporan, serta peran dan tantangan yang terus berkembang yang dihadapi para profesional akuntansi. Tujuannya adalah untuk menawarkan pemahaman berlapis tentang perkembangan penting ini, menyoroti saling ketergantungan dan implikasi yang lebih luas bagi lintasan profesi di masa depan. Hasil analisis komprehensif ini mengungkapkan bahwa kekuatan-kekuatan ini tidak berdiri sendiri, tetapi secara kolektif membentuk kembali fondasi dan lintasan masa depan industri ini.
Co-Authors Alexander, Rachal As’ari, Hasim Badrus Zaman Handayani Tri Wijayanti Handayani, Sri Martinus Budiantara, Martinus Nainggolan, Ananda Fitri Salsabillah Pabulo, Azfa Paramitalaksmi, Ratri Putra, Satria Pinayungan Nugroho Ristya Handani, Ranisa Rochmad Bayu Utomo Suhendra, David Xavier Timotius Wafa, Zaenal Waworuntu, Sandra