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All Journal JCRS (Journal of Community Research and Service) Jurnal Ilmiah Manajemen Kesatuan Indonesia Berdaya Journal of Research in Social Science and Humanities Jurnal Fokus Manajemen Jurnal Akuntansi, Manajemen dan Bisnis Digital West Science Business and Management Jurnal Akuntansi dan Keuangan West Science Jurnal Informatika Ekonomi Bisnis Journal of Management, Economic, and Accounting Blantika : Multidisciplinary Journal Review of Management, Accounting, and Business Studies Proceeding Of International Conference On Education, Society And Humanity Jurnal Pengabdian Masyarakat (Jubdimas) Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Sari, Maya Macia
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Regulatory Policy for Village Cooperatives: The KDKMP Model in Regional Development Planning Faried, Annisa Ilmi; Maisyarah, Renny; Sari, Maya Macia; Fitriana, Yunita
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.60

Abstract

The establishment of Village/Sub-District Red and White Cooperatives (Koperasi Desa/Kelurahan Merah Putih/KDKMP) represents a transformative policy initiative in Indonesia's regional development framework (Thabit & Mora, 2023; Jamaluddin et al., 2023). This study examines the regulatory and institutional architecture governing KDKMP implementation and its implications for optimizing regional development planning across Indonesian districts. Utilizing a mixed-methods approach combining policy analysis, institutional assessment, and stakeholder consultations conducted from January to August 2025, this research evaluates the governance structures, funding mechanisms, and operational frameworks established under Law No. 3 of 2024 and Ministry of Finance Regulation No. 49 of 2025 (McNaught, 2024). The findings reveal that effective KDKMP implementation requires multi-stakeholder collaborative governance, strategic alignment with national development priorities including Asta Cita and SDGs, and capacity-building mechanisms for cooperative managers (Douglas & Ansell, 2023; Rodríguez-Pose et al., 2024). Analysis of 8,494 cooperatives established in East Java Province demonstrates that systematic regulatory frameworks correlate with accelerated economic empowerment, enhanced agricultural value chains, and improved financial inclusion in rural communities (Mohammadi et al., 2024). However, challenges persist including institutional capacity gaps, funding access limitations, and coordination inefficiencies between government levels. The study contributes a comprehensive regulatory framework model that integrates policy coherence, institutional strengthening, and participatory planning mechanisms to optimize KDKMP's role in regional development. These findings offer practical guidance for policymakers and development practitioners implementing cooperative-based development strategies in emerging economies.
The Influence of Technical Skills, Internship Opportunities and Institutional Support on The Readiness of Students of Polytechnic Malaysia Tuanku Syed Sirajuddin to Work in The Renewable Energy Sector Sebayang, Saimara A M; Sari, Maya Macia; Faried, Annisa Ilmi; Binti Harun, Nor Harlinda; Ulzannah, Nisa
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.74

Abstract

This study is design to analyze the influence of technical skills, internship opportunities, and institutional support on the readiness of students of Polytechnic Malaysia Tuanku Syed Sirajuddin to work, especially in the renewable energy sector. Due to the growing demand for skilled lobour in renewable energy,higher education institutitions are required to equip student with strong technical competencies,adequate internship exposure,and sufficient  institutional support.The study plants to distribute 140 quetionaires to students from rewable -energy related program.. Data will be analiyzed using SPSS through descriptive analysis,validity testing,reliability testing,and regressionprocedures once collection is completed.The expected findings will highlight the significan role of technical skills,internship opportunities,and institutional support in strengthening student readniness for renewable energy workforce.
Collaborative CSR Frameworks and Volunteer Management Strategies for Mangrove Conservation in Pulau Ketam, Perlis Sebayang, Saimara A M; Sari, Maya Macia; Faried, Annisa Ilmi; Harun, Nor Harlinda binti; Ulzannah, Nisa
Blantika: Multidisciplinary Journal Vol. 3 No. 11 (2025): Blantika: Multidisciplinary Journal
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v3i11.464

Abstract

This study focuses on the role of Collaborative Corporate Social Responsibility (CSR) frameworks and volunteer management strategies in mangrove conservation in Pulau Ketam, Perlis. Mangrove ecosystems are vital for coastal protection, biodiversity support, and carbon sequestration. However, these ecosystems face significant threats from human activity and environmental degradation. The study investigates how CSR, combined with effective volunteer management, can provide long-term support for mangrove restoration. A collaborative approach between corporations, government, NGOs, and local communities is essential for creating sustainable environmental programs. The research highlights the importance of volunteer engagement, recruitment, training, and management in enhancing the success of conservation efforts. Findings suggest that CSR frameworks, when integrated with structured volunteer management, improve the sustainability and impact of conservation initiatives. This paper aims to develop a comprehensive model for combining CSR efforts and volunteer management, offering insights into best practices for future conservation projects.
The Effect of Company Size and Current Ratio on Capital Structure with Return on Asset as an Intervening Variable in Pharmaceutical Companies Listed on the IDX Ardian, Noni; Sari, Maya Macia; Sianturi, Desvi Cristiani
Blantika: Multidisciplinary Journal Vol. 3 No. 11 (2025): Blantika: Multidisciplinary Journal
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v3i11.465

Abstract

The pharmaceutical industry in Indonesia has experienced significant growth, with capital structure decisions playing a crucial role in optimizing financial performance and maximizing company value. This study aims to analyze the impact of company size and current ratio on capital structure, with return on assets (ROA) acting as an intervening variable, for pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2024. Using a quantitative approach, the research samples 6 companies selected through purposive sampling. Secondary data was obtained from annual financial statements accessed via IDX and company websites. The data was analyzed using Structural Equation Modeling (SEM) with SmartPLS software. The findings reveal that company size significantly affects return on assets (ROA), which in turn influences capital structure. The current ratio also has a significant effect on both ROA and capital structure. Furthermore, company size impacts capital structure through ROA as an intervening variable. The study highlights the significant influence of both company size and current ratio on capital structure in pharmaceutical companies, providing valuable insights for financial decision-making in the industry.
The Influence Of Financial Literacy And Digital Literacy On The Income Of Boueqet Msme Actors In Pajus Market, Medan Syahfitri, Najwa; Sari, Maya Macia; Ardian, Noni
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1170

Abstract

This study aims to analyze the effect of financial literacy and digital literacy on the income of MSME bouquet entrepreneurs in Pajus Market, Medan. The study uses a quantitative associative approach with a sample of 30 MSME entrepreneurs determined through saturated sampling technique. Primary data were obtained through questionnaires and tested using multiple linear regression analysis with the help of SPSS. The results showed that financial literacy had a significant effect on MSME income, as evidenced by a partial test with a significance value of 0.031. Digital literacy was also found to have a significant effect with a significance value of 0.001. Simultaneously, both independent variables had a significant effect on income, with a coefficient of determination of 0.603, meaning that 59.3% of income variation could be explained by financial literacy and digital literacy. These findings confirm that increasing the financial literacy and digital literacy capacity of MSME actors is a crucial factor in improving competitiveness and increasing business income in the digital era.
The Use of Cloud Computing Technology by Indonesian Digital Banks Sari, Maya Macia; Ardian, Noni
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 2 (2026): JIMKES Edisi March 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i2.4728

Abstract

One of the key pillars supporting the operations of digital banks is cloud computing technology, which enables flexible management of data and applications through the internet. Cloud computing has become an ideal solution for digital banks because it offers efficiency in managing information technology infrastructure. This study aims to examine the use of cloud computing technology by digital banks in Indonesia. A qualitative approach with a case study method was employed to analyze how cloud computing is utilized by Indonesian digital banks. The findings of this study indicate that cloud computing technology has a significantly positive impact on the operations of digital banks in Indonesia. A total of 75% of digital banks reported a reduction in operational costs of up to 30% after adopting cloud computing, while 60% noted improvements in data access speed due to the flexibility of the infrastructure. Service scalability is also a major advantage, with 55% of banks able to increase capacity without making substantial investments in additional infrastructure. Furthermore, the integration of cloud technology with big data and artificial intelligence allows 70% of banks to enhance service personalization, such as more accurate product recommendations and improved fraud detection. However, this study also identifies several key challenges, including data security concerns experienced by 40% of digital banks, as well as compliance with local regulations, which remains an obstacle for 50% of banks.
Analysis of Financial Literacy on Interest in Saving in Students of Universitas Pembangunan Panca Budi Rahmadhani, Rizka Putri; Sari, Maya Macia
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.621

Abstract

This research was conducted to find out and analyze the influence of financial literacy on saving interest. The measurement of financial literacy used in this study is financial knowledge and financial attitudes. The location of this research was carried out in the employee class of the Management Study Program, Panca Budi Development University. This type of research is a descriptive research with a quantitative approach. The research method was multiple linear regression analysis with a sample of 100 employees. The results of the study showed that partially the variable of financial knowledge did not affect the interest in saving for employees. Financial attitude variables have a significant positive effect on employees' interest in saving. Meanwhile, simultaneously, the variables of financial knowledge and financial attitudes have a significant positive influence on the dependent variables of employees' interest in saving
The Effect of Capital Structure, Operational Efficiency, and Firm Size on Profitability: Evidence from Transportation and Logistics Companies Listed on the Indonesia Stock Exchange (2022-2024) S, Devi Dian Syahputri; Pohan, Syahrial Hasanuddin; Sari, Maya Macia
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.11108

Abstract

This study aims to analyze the influence of capital structure, operational efficiency, and firm size on profitability in transportation and logistics companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed using secondary data from audited annual financial reports. The sample was selected through purposive sampling from 30 companies that met the criteria of data completeness and continuous BEI listing, resulting in 90 observations over three years. Analysis was conducted using panel data regression and classical assumption tests with Eviews 12. The results indicate that capital structure (DER) and operational efficiency (TAT) do not significantly affect profitability (ROA), whereas firm size (Ln Total Assets) has a negative and significant effect on ROA. Collectively, all three variables significantly influence profitability, with the model’s explanatory power reaching 87.31%. The study is limited by its relatively short observation period and the use of a single proxy for operational efficiency. This research contributes to corporate finance literature in the transportation-logistics sector and can serve as a reference for management and investors in strategic decision-making and company performance assessment.
Analysis of the Efficiency of State-Owned Assets Management Based on Performance Indicators in Supporting Economic Growth (SDG 8) Simbolon, Gloria Kartika; Aulia, Aulia; Sari, Maya Macia
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11075

Abstract

This study aims to analyze the influence of State-Owned Assets (BMN) management efficiency based on performance indicators on its contribution to supporting Sustainable Development Goal (SDG) 8, particularly the aspect of employment absorption. Using a quantitative approach with panel data from 13 Ministries/Agencies for the 2021–2024 period, this research examines the influence of four main performance indicators—productivity and accountability (X1), regulatory compliance (X2), supervision effectiveness (X3), and BMN administration (X4)—on employment absorption (Y) as a proxy for SDG 8. The results of panel data regression analysis with the Fixed Effect model show that only the productivity and accountability variable (X1) has a positive and significant partial effect. However, all four indicators simultaneously have a significant influence and can explain 68.98% of the variation in employment absorption. These findings confirm that a performance-based BMN management approach, especially one focused on optimizing the economic value of assets, makes a tangible contribution to driving inclusive economic growth and job creation, in line with the SDG 8 agenda.
Co-Authors , Rahmad Sembiring , Yunita Sari Rioni Amandayu, Intan Andika, Rindi Ardian, Noni Aritonang, Roma Ito Aulia Aulia Binti Harun, Nor Harlinda Br Tarigan, Khania Daulay, Soni Rohima Faried, Annisa Ilmi Fiqriansyah, Ridho Fitriana, Yunita Hada, Pebrilia Amanda Harun, Nor Harlinda binti Hasibuan, Ratna Sari Hernawaty Ikaputera Waspada, Ikaputera M. Chaerul Rizky Nadeak, Thomas Nuraisyah, Julia Nurhaliza, Ika Orchidia, Windy Pipit Buana Sari, Pipit Buana Pohan, Syahrial Hasanuddin Purwanto, Yogi Putri, Vanessa Rahmadhani, Rizka Putri Renny Maisyarah RITONGA, HUSNI MUHARRAM S, Devi Dian Syahputri Sakdiah Sakdiah, Sakdiah Sarah, Ranti May Sari, Dwi Kumala Sebayang, Saimara A M Sianturi, Desvi Cristiani Simbolon, Gloria Kartika Sinaga, M. Hary Angga Pratama Siswahyudianto Syade, Tahany Syahfitri, Najwa Syahputri, Rindi Trifana, Novania Ulzannah, Nisa Yanti, Eli Delvi