Article Per Year (5 Year)
p-Index From 2020 - 2025
2.165
P-Index
This Author published in this journals
All Journal EnviroScienteae Syntax Literate: Jurnal Ilmiah Indonesia PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Business, Law, and Education Jurnal Sosial dan Teknologi INVOICE : JURNAL ILMU AKUNTANSI ALMUJTAMAE: Jurnal Pengabdian Masyarakat Journal of Community Service Jurnal Penelitian dan Pengabdian Masyarakat Diteksi : Jurnal Pengabdian Kepada Masyarakat
Mentari, Theresia
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
KAJIAN PENETAPAN KAWASAN PEMUKIMAN KUMUH DI KAWASAN BANTARAN SUNGAI KAHAYAN Ludang, Yetrie; Firlianty, Firlianty; Rario, Rario; Elita, Elita; Bugar, Natallo; Grestyana, Nadya; Ludang, Ellydia; Mentari, Theresia; Najamuddin, Anang
EnviroScienteae Vol 19, No 3 (2023): ENVIROSCIENTEAE VOLUME 19 NOMOR 3, AGUSTUS 2023
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/es.v19i3.15835

Abstract

Slum settlements are organizations that are unfit for habitation because of uneven buildings, high construction density, and unsatisfactory quality of buildings, facilities and infrastructure. The objectives of this research are: (1) Identify and identify residential areas located on the banks of the Kahayan River, Pahandut Seberang Village, Palangka Raya City. (2) Analysis of factors influencing the development of slum organizations in the Kahayan riverbank area, Pahandut Seberang sub-district, Palangka Raya city. The sampling method in this research was carried out by collecting data on the number of houses located within a 50m radius of the river boundary. From this data, processing is then carried out according to the Slovin formula.
PENINGKATAN KESADARAN DAN TINDAKAN PENCEGAHAN KEKERASAN SEKSUAL DI LINGKUNGAN UNIVERSITAS PALANGKA RAYA: MEMBANGUN LINGKUNGAN AMAN DAN KAMPUS RAMAH PEREMPUAN Kristanto, Kiki; Mentari, Theresia; Wulandari, Kartika Putri; Mawarni, Mira
Journal of Community Service Vol 6 No 1 (2024): JCS, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v6i1.187

Abstract

Studi ini bertujuan untuk menganalisis upaya peningkatan kesadaran dan tindakan pencegahan kekerasan seksual di lingkungan Universitas Palangka Raya dengan fokus pada pembangunan lingkungan aman dan kampus ramah perempuan. Metode penelitian meliputi survei, wawancara, dan analisis data statistik terkait insiden kekerasan seksual. Penelitian ini mengidentifikasi tantangan dan hambatan dalam menciptakan lingkungan yang aman bagi perempuan di kampus serta menganalisis efektivitas program-program pencegahan yang ada. Hasilnya menunjukkan peningkatan kesadaran terhadap kekerasan seksual di kalangan mahasiswa dan staf, namun masih diperlukan upaya lebih lanjut dalam mengintegrasikan pendidikan mengenai kekerasan seksual ke dalam kurikulum. Program pencegahan seperti lokakarya, pelatihan, dan kampanye kesadaran telah berdampak positif dalam memberikan informasi dan keterampilan kepada individu di kampus. Meskipun demikian, perlunya dukungan institusi dan perubahan budaya secara menyeluruh untuk menciptakan lingkungan yang benar-benar aman dan ramah bagi perempuan. Penelitian ini memberikan rekomendasi untuk meningkatkan kerja sama antara berbagai pihak di universitas, meningkatkan akses terhadap sumber daya pendukung, serta terus memperkuat program-program pencegahan dan pendidikan mengenai kekerasan seksual.
The Effect Of Profitability, Tunneling Incentive And Deferred Tax On Tax Aggressiveness Andrenossa, Glenn; Octaviani, Theresia; Mentari, Theresia
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i2.2100

Abstract

The largest source of state budget revenue in Indonesia is from tax revenue. Tax is an important factor in the development of a country. But on the one hand, companies try to minimize their tax burden, by taking tax aggressiveness. Tax aggressiveness is one of the strategies carried out by corporate taxpayers in avoiding tax burdens, by reducing tax burden reporting or by saving tax reporting. This is based on the company's desire to obtain optimal profits. This study aims to analyse the factors that influence tax aggressiveness actions taken by companies. These factors are profitability, tunnelling incentive, and deferred tax. This research is a quantitative study using a sample of 22 mining sub-sector companies listed on the Indonesia Stock Exchange, with an observation year of five years, 2018-2022. The data analysis technique used is multiple linear regression analysis. The results showed that profitability and tunnelling incentive had no effect on tax aggressiveness. Meanwhile, deferred tax has a positive but insignificant effect on tax aggressiveness
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA SENTRA IKM MENGHADAPI REVOLUSI INDUSTRI 4.0 Mentari, Theresia; Putra, Kharisma Nugraha; Amelia, Verra Rizki; Widyaningsih, Dhina Sri; Y, Ryant Nicolas Hasiholan; Setiawan, Nathalie Angelica
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.22946

Abstract

IKM tidak terlepas dari pemasalahan seperti tidak tersedianya informasi akuntansi, sehingga berdampak pada keberlangsungan usaha yang dijalankannya. Tujuan dari diselenggarakannya pengabdian kepada masyarakat berupa pelatihan dalam penyusunan dan pelaporan keuangan IKM di Kota Palangka Raya adalah untuk membantu para pelaku IKM di Kota Palangka Raya untuk menyusun dan membuat laporan keuangan pada usaha yang telah dijalankanya. Pengabdian pada Masyarakat dilaksanakan di Huma Kalawa Betang Cafe Temanggung Tilung Kota Palangka Raya pada hari Sabtu 16 September 2023 dengan 20 peserta pelaku IKM di Kota Palangka Raya. Peserta pelatihan termotivasi untuk menjalankan praktik akuntansi sehingga tersedianya informasi akuntansi berupa laporan keuangan yang bisa digunakan bagi pelaku usaha sendiri dalam pengambilan keputusan usahanya ataupun pihak eksternal dalam pemberian modal maupun kredit kepada pelaku UMKM di Kota Palangka Raya. Dengan demikian IKM kota Palangka Raya siap dalam menghadapi revolusi Industri 4.0.
Pendampingan Pengelolaan Keuangan Dengan Menggunakan Aplikasi Catatan Keuanganku Pada UMKM Kebab Turki Wenak di Kota Palangka Raya Sabnah, Mia Nur; Mesrania; Mida; Monalisa; Kristina, Novi; Mentari, Theresia; Christian, Iwan
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2024): Desember
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v4i3.15805

Abstract

Pendampingan bagi UMKM dalam pengelolaan keuangan merupakan langkah penting untuk meningkatkan keberlanjutan dan pertumbuhan usaha. Pendampingan ini bertujuan untuk memberikan pemahaman kepada pelaku usaha secara teoritis terkait manfaat pencatatan keuangan sederhana dan pemahaman praktik melalui aplikasi catatan keuanganku. Aplikasi ini dirancang untuk memudahkan UMKM dalam mencatat transaksi keuangan, memantau arus kas, dan menyusun laporan keuangan yang lebih akurat. Metode pengabdian dilakukan dengan pengenalan aplikasi kepada pelaku usaha dan praktik cara penggunaan pembukuan digital menggunakan aplikasi catatan keuanganku Hasil dari pendampingan menunjukkan peningkatan pemahaman dan keterampilan pelaku UMKM dalam pengelolaan keuangan serta berdampak positif terhadap kinerja usaha secara keseluruhan. Hasil akhir dari pengabdian ini diharapkan supaya pelaku usaha UMKM terkhususnya yang menjadi subyek pengabdian dapat memahami konsep pentingnya melakukan pencatatan keuangan pada usaha mereka dengan menggunakan aplikasi catatan keuanganku.
Revitalisasi Perpustakaan untuk Meningkatkan Minat Baca Anak-Anak Desa Henda Rafael, Alvin; Pranata, Alsien; Yosepi, Elvida Tri; Chaetrine, Gladies Everlin; Andini, Indri Putri; Tambunan, Junifer Nurselina; Kurniawan, Taufik Andi; Mentari, Theresia
Diteksi : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2024): Diteksi, Vol. 2, No. 2, November 2024
Publisher : Fakultas Teknik Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36873/diteksi.v2i2.15396

Abstract

Reading interest is very important in this era, because by reading, we can keep the brain functioning well. The purpose of this service is to increase children's reading interest in Henda Village. Library revitalization begins with preparation, implementation, and reporting. The results obtained are an increase in the number of children's visits to the library, which previously had no visits, to an average of 5 visits per day after the library revitalization. It was concluded that library revitalization can increase children's reading interest in Henda Village
Pendampingan UMKM dalam Meningkatkan Volume Penjualan dan Inovasi di Era Digital Pada UMKM Warung Mama Ifit Pristiya, Nika; Nurkarantina, Nurkarantina; Meliyansyah, Putri; Wahyuni, Putri; Ramlah, Ramlah; Mentari, Theresia
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i4.299

Abstract

This community mentoring activity aims to provide mentoring to Warung Mama Ifit in an effort to increase sales volume and product innovation through the application of digital technology. The mentoring method uses the Participatory Action Research (PAR) Approach. The mentoring program, which was implemented from August 7 to September 30, 2024, includes the preparation, implementation and evaluation stages. The results of the study showed a significant increase in the development of business identity, systematic financial recording, and expansion of market reach through consistent online promotions. The conclusion of this mentoring is that a strong business identity, mature business planning, systematic financial management, and effective marketing strategies can position Warung Mama Ifit to achieve greater success in the future and has the potential to become a model for other MSMEs to increase their competitiveness in the digital era
The Impact of Financial Technology and Virtual Customer Service on Customer Satisfaction Mentari, Theresia; Setiawan, Ricky Yunisar; Wiriatmaja, Nuraini Ulya; Hutauruk, Joseph Reynaldo; Muhyiansyah, Ahmad Rafli; Rahman, Nita
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.916

Abstract

This study was conducted to examine the effect of Financial Technology, Virtual Customer Service on Customer Satisfaction. This study uses a quantitative approach using primary data obtained from the results of a questionnaire and measured using a Likert scale. The population in this study were BRI Unit Cilik Riwut customers who used Financial Technology and Virtual Customer Service. The sample used in this study are 177 respondents who were determined using the Nonprobability Sampling method with Purposive Sampling type. This study uses the PLS-SEM analysis method which is processed with the SmartPLS 3.2.9 program. The results of this study indicate that Financial Technology partially has a positive effect on Customer Satisfaction and Virtual Customer Service partially have a positive effect on Customer Satisfaction. It is expected to add other variables and indicators that can affect customer satisfaction in order to obtain new and accurate research results.
Analysis of ESG Disclosure on the Firm Value in Banking Sector IDX 2020-2023 Hutauruk, Joseph Reynaldo; Rahmiati, Rahmiati; Mentari, Theresia
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Utilizing a quantitative approach, this research employs secondary data collected through purposive sampling, resulting in a sample of 80 banking companies that met specific ESG disclosure and financial reporting criteria. ESG disclosure data were obtained based on the Global Reporting Initiative (GRI) Standards, specifically GRI 300 (Environmental), GRI 400 (Social), and GRI 2 (General Disclosures), while firm value was measured using the Price-to-Book Value (PBV) ratio. Multiple regression analysis was conducted to assess the relationship between ESG disclosure and firm value. The findings reveal that environmental, social, and governance factors do not have a significant effect on firm value. This suggests that ESG disclosure in the Indonesian banking sector has not yet been a primary determinant of firm valuation, potentially due to factors such as limited investor awareness, weak regulatory enforcement, or prevailing market skepticism regarding the financial relevance of ESG initiatives. These results contribute to the existing discourse on sustainable banking by providing empirical evidence on the limited impact of ESG disclosure on firm value within the Indonesian banking sector. Furthermore, this study underscores the importance of regulatory bodies in promoting ESG disclosure as a key performance indicator for banking institutions. Future research could examine moderating factors such as financial performance, risk management strategies, or the effectiveness of corporate governance frameworks in strengthening the relationship between ESG disclosure and firm value. These insights are valuable for investors, policymakers, and banking institutions in optimizing ESG strategies to maximize firm value and ensure sustainable financial growth.
Pelatihan Penyusunan Laporan Keuangan Berbasis Digital Pada UMKM di Kota Palangka Raya: Digital-Based Financial Report Preparation Training for Micro, Small, and Medium Enterprises in Palangka Raya City Putra, Kharisma Nugraha; Alexandro, Rinto; Amelia, Verra Rizki; Widyaningsih, Dhina Sri; Mentari, Theresia
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 8 No. 6 (2023): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v8i6.5583

Abstract

The progress and success factors of Micro, Small, and Medium Enterprises (MSMEs) lie in how they utilize accounting information when making business decisions to manage their operations. One form of such accounting information is the financial reports of Micro, Small, and Medium Enterprises (MSMEs). The purpose of conducting Community Engagement (PkM) in the form of training for digital-based financial report preparation and reporting for MSMEs in Palangka Raya City is to assist MSME entrepreneurs in composing and generating financial reports for their businesses using technological advancements. The community engagement took place at the Central Kalimantan Directorate General of Treasury Office. The training was held on Thursday, July 6, 2023, and was attended by 15 participants, comprising MSME entrepreneurs from Palangka Raya City. The participants were motivated to enhance their financial administration practices, ensuring that they can create well-structured financial reports for their businesses using digital accounting applications. These reports can then be used by the entrepreneurs themselves for making business decisions, as well as by external parties for providing funding or credit to MSME entrepreneurs in Palangka Raya City.
Co-Authors Amelia, Verra Rizki Anang Najamuddin, Anang Andini, Indri Putri Andrenossa, Glenn Bugar, Natallo Chaetrine, Gladies Everlin Christian, Iwan Elita Elita Fatmawati, Dian Surya Ayu Firlianty, Firlianty Hasiholan Yeremi, Ryant Nicolas Hutauruk, Joseph Reynaldo Kristanto, Kiki Kristina, Novi Kurniawan, Taufik Andi Ludang, Ellydia Ludang, Yetrie Mawarni, Mira Meliyansyah, Putri Mesrania Mida Monalisa Muhyiansyah, Ahmad Rafli Nadya Grestyana Noval Adib Nurkarantina, Nurkarantina Octaviani, Theresia Pranata, Alsien Pristiya, Nika Putra, Kharisma Nugraha PUTRI WAHYUNI Rafael, Alvin Rahman, Nita Rahmiati Rahmiati Ramlah Ramlah Rapel, Rapel Rario, Rario Ricky Yunisar Setiawan Rinto Alexandro Sabnah, Mia Nur Setiawan, Nathalie Angelica Subandi, Hendi Tambunan, Junifer Nurselina Wibowo , Agus Satrya Widyaningsih, Dhina Sri Wiriatmaja, Nuraini Ulya Witri, Witri Wulandari, Kartika Putri Y, Ryant Nicolas Hasiholan Yosepi, Elvida Tri Yuniati, Ade