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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 Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Mattawang: Jurnal Pengabdian Masyarakat KARYA: Jurnal Pengabdian Kepada Masyarakat JCOMENT (Journal of Community Empowerment) Journal of Accounting and Finance Management (JAFM) Jurnal Multidisiplin Sahombu JAATB Jurnal Ilmiah Multidisiplin Indonesia Advances In Social Humanities Research Journal of Economic Development and Village Building Jurnal Pengabdian Masyarakat SENMEA Panggung Kebaikan : Jurnal Pengabdian Sosial
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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Abstract

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.
E-Marketing Untuk Umkm Naik Kelas: Studi Kasus Di Rumah Jamu Dan Seblak Ndeso Bantul Yogyakarta Paba Folo, Yohana Elisa; Airawaty, Diana
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 2 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i2.3345

Abstract

Pengabdian ini bertujuan untuk meningkatkan kemampuan Usaha Mikro, Kecil, dan Menengah (UMKM) di Bantul, Yogyakarta, dalam memanfaatkan e-marketing guna memperkuat promosi dan penjualan. Survei dan wawancara mengungkap rendahnya pemahaman dan penerapan strategi pemasaran digital oleh UMKM. Metode yang digunakan meliputi survei dan wawancara untuk mengidentifikasi masalah, serta pelatihan intensif tentang pembuatan akun Shopee Food, peningkatan kualitas foto produk, dan strategi pemasaran di Instagram. Hasil menunjukkan peningkatan pemahaman dan keterampilan UMKM dalam menggunakan platform digital untuk promosi, namun pendampingan berkelanjutan masih diperlukan. Pengabdian ini memvalidasi bahwa pendampingan e-marketing efektif dalam membantu UMKM memperluas jangkauan pasar dan meningkatkan daya saing di era digital.
Promosi Produk Melalui Optimalisasi Branding Pada Omah Jamu Bantul, Yogyakarta Ohoiwirin, Fransisco Aldrin; Airawaty, Diana
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Mei- Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.3691

Abstract

UMKM menjadi bagian penting dari kehidupan masyarakat modern. Hal ini karena keberadaannya membantu ekonomi masyarakat. Usaha mikro kecil menengah memiliki potensi untuk meningkatkan pertumbuhan, mobilitas, dan kemajuan ekonomi Indonesia. Dalam membangun usahanya para pelaku UMKM menggunakan modal yang sangat kecil dibandingkan dengan usaha yang mempunyai skala besar, dan hal itu mampu dilakukan oleh para pelaku UMKM untuk menjalankan usahanya sehingga hal tersebut menjadi keunggulan tersendiri. Dianggap sebagai pilar utama pembangunan ekonomi, UMKM harus terus didorong, diberi kesempatan, dan didukung untuk mendukung ekonomi kerakyatan, karena potensinya yang besar untuk menggerakkan kegiatan ekonomi sekaligus menjadi tumpuan sumber pendapatan dalam meningkatkan kesejahteraan sebagian besar masyarakat, pemberdayaan UMKM menjadi sangat strategis dan sangat penting. Pada UMKM Omah Jamu Bantul Yogyakarta tepatnya pada UMKM perorang, masih memiliki kekurangan dalam membuat identitas brand yang dimiliki. Masalah yang dihadapi adalah UMKM tersebut adalah tidak mempunyai banner sebagai alat untuk menujukan letak tempat usaha agar mampu menarik konsumen serta kurangnya pemasaran yang lebih kreatif melalui pembuatan brosur dengan menggunakan canva, sehingga usaha tersebut mampu diketahui oleh banyak orang. Metode yang digunakan dalam pengabdian ini adalah metode dokumentasi dan persiapan serta design dan pelaksanaan, hal bertujuan memberikan pengetahuan yang baru tentang penggunaan media sosial dalam pemasara produk.
Edukasi Strategi Pemasaran UMKM (Prayogi Helmet dan Jasuke Molorz Di Daerah Istimewa Yogyakarta) Matopani, Shoby; Airawaty, Diana
Jurnal Pengabdian Masyarakat (JUDIMAS) Vol. 2 No. 1 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat STIKes Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54832/judimas.v2i1.229

Abstract

Pengabdian ini membahas pendekatan edukatif dan pelatihan dalam pengembangan strategi pemasaran melalui platform Instagram. Program dimulai dengan memberikan pemahaman umum tentang strategi pemasaran, diikuti dengan pembelajaran praktis tentang cara membuat dan mengoptimalkan akun Instagram. Materi pelatihan mencakup strategi penggunaan hashtag, caption yang efektif, dan alat pengukuran kinerja. Hasil penelitian menunjukkan bahwa kombinasi edukasi dan pelatihan praktis dapat membekali peserta dengan keterampilan untuk memanfaatkan Instagram sebagai alat pemasaran yang efektif.
THE INFLUENCE OF FIRM SIZE, LEVERAGE AND PROFITABILITY ON HEDGING DECISIONS IN COMPANIES REGISTERED CONSUMPTION GOODS INDUSTRY ON BEI FOR THE 2021-2022 PERIOD Handayani, Sri; Airawaty, Diana
Journal of Economic Development and Village Building Vol. 2 No. 1 (2024): Journal of Economic Development and Village Building
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jedvb.v2i1.11

Abstract

International trade activities cannot be separated from various risks that may arise in its operations. The risk that often arises in companies that carry out international trade is fluctuating foreign exchange rates. One way to deal with foreign exchange rate risk is by hedging. The aim of this research is to determine the influence of firm size, leverage and profitability on company hedging decisions. This type of research uses quantitative research. The sample is companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange for the 2021-2022 period which were selected using a purposive sampling technique. The data collection method documentation uses methods sourced from the company's official website. The data analysis technique uses logistic regression analysis. The research results show 1) there is no significant influence between firm size on the company's hedging decisions, because the sig value is 0.221 > 0.05; 2) there is no significant influence between leverage and the company's hedging decisions, because the sig value is 0.262 > 0.05; and 3) there is a significant influence between profitability and the company's hedging decisions, shown by a sig value of 0.002 < 0.05.
Literasi Edukasi Aplikasi Keuangan Digital Bukuwarung pada UMKM Warmindo Fortuna dan Warmindo Wisesa Lussy, Michi; Airawaty, Diana
Advances In Social Humanities Research Vol. 2 No. 2 (2024): Advances in Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v2i2.173

Abstract

Micro, small and medium enterprises (MSMEs) continue to increase because they are the ones that play a greater role in the national economy. There are still many obstacles experienced by MSME actors related to financial management skills which is one of the problems faced. The importance of financial literacy through bookkeeping applications for MSMEs can help MSME actors record financial transactions and make it easier to arrange product sales. This study aims to provide education on the digitization of financial bookkeeping and financial literacy to MSME players Warmindo Fortuna and Warmindo Wisesa with the target that these MSMEs can carry out simple financial bookkeeping. This research was conducted in Depok District, Sleman Regency using qualitative methods. The author collected research data by observation, interviews and documentation. The results of the research show an increase in understanding and knowledge of business actors, it is hoped that this literacy can be felt by MSME business actors.
Co-Authors Alexander, Rachal Andini, Lembah Dewi As’ari, Hasim Badrus Zaman Bunga Andarista, Juliedt Handayani Tri Wijayanti Handayani, Sri Junga, Jihaan Nabiilah Lussy, Michi Martinus Budiantara, Martinus Matopani, Shoby Muhammad Arifudin, Muhammad Nabiilah Junga, Jihaan Nainggolan, Ananda Fitri Salsabillah Ohoiwirin, Fransisco Aldrin Paba Folo, Yohana Elisa Pabulo, Azfa Paramitalaksmi, Ratri Pardede, Winda Natalia Putra, Satria Pinayungan Nugroho Ristya Handani, Ranisa Rochmad Bayu Utomo Rohmani, Rani Titi Sastianing Maharani, Tiara Stevi Yoma Onayangga, Stefhani Suhendra, David Xavier Timotius Wafa, Zaenal Waworuntu, Sandra