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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Scientia: Jurnal Hasil Penelitian Mitra Mahajana: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Interaktif: Warta Pengabdian Pendidikan (JIWPP) Journal of Artificial Intelligence and Digital Business BERBAKTI: Jurnal Pengabdian Kepada Masyarakat Majority Science Journal Jurnal Ilmiah Niaga Bisnis Elektronik JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi Catha : Jurnal Penelitian Kreatif dan Inovatif
Maharani, Yunita
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ANALISIS PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN MINAT MERCHANT DALAM e-TRANSAKSI TERHADAP PENGIMPLEMENTASIAN TRANSAKSI ELEKTRONIK GOPAY Thennica, Gella; Ruben Manullang, Rizal; Maharani, Yunita
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 1 No 1 (2021): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v1i1.158

Abstract

This thesis was written and compiled by Gella Thennica with student identification number 130170017, entitled in Bahasa Indonesia “Analisis Pengaruh Sistem Informasi Akuntansi Penjualan dan Minat Merchant Dalam e-Transaksi Terhadap Pengimplementasian Transaksi Elektonik Gopay”. Conducted by conducting surveys to Gopay merchants. The research objective is to see whether there is an effect of Sales and Merchant Accounting Information Systems in E-transactions on the Implementation of Gopay. The theories used in this study are Accounting theory, Art Accounting theory, Accounting Information Systems theory, Interest theory and Utilization Studies. The research method used in this research is a survey method. The research respondents were 22 merchants using Gopay e-transactions. The variables used are the Sales Accounting Information System and Merchant Interest in E-transactions as an independent variable and the implementation of Gopay e-Transactions as the dependent variable. This study uses quantitative analysis of descriptive primary data from direct research in the field. As a toolin statistical data using the JASP Version 0.9.2.0. Universiteit-Van-Amsterdam program. Based on the results of the study that : (1) There is a no influence of the Sales Accounting Information System on the implementation of the Gopay e-Transaction, this is evidenced by the value of tcount (2.067) < ttable (2.09302). (2) There is a significant influence of the merchant interest variable in E-transactions on the implementation of the Gopay e-Transaction. This is evidenced by the value of tcount (6.584)> ttable (2.09302). (3) There is a significant effect of the Sales Accounting Information System and Merchant Interest in e-Transactions on the Implementation of Gopay e-Transactions. This is evidenced by Fcount (21,890) > Ftable (4.38).
PENGARUH FUNDAMENTAL TERHADAP HARGA SAHAM SYARIAH PERUSAHAAN SEKTOR CONSUMER GOODS DI BURSA EFEK INDONESIA PERIODE 2016- 2020 Wijaya, Tommy; Maharani, Yunita; Tri Setyo Mulyani, Hendarti
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 1 No 1 (2021): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v1i1.160

Abstract

This research was written by Tommy Wijaya, NIM 130170029 majoring in Accounting with the title "Fundamental Influence On The Prices Syariah Company Stock Sector Consumer Goods At The Indonesian Stock Exchange The Period 2016-2020". This research was entitled "Fundamental influence on the prices syariah company stock sector consumer goods at the indonesian stock exchange the period 2016-2020. This research used quantitative research methods and purposive sampling technique which used 5 companies as the sample of this study. The type of data used in this study is secondary data followed by data collection techniques using financial statements. Meanwhile, the data analysis techniques used in this study are descriptive statistics of variables, the classical assumption test, multiple linear regression, and hypothesis testing. The results of the study showed that the Stock Price Variable could be explained by the independent variables in Price to Book Value (PBV) research, Price Earning Ratio (PER) and Earning Per Share (EPS) as a big 50.1% while the remaining 49.9% was explained by the other variables that were not examined or were not included in this regression model. Meanwhile the Price to Book Value (PBV) (X1), Price Earning Ratio (PER) (X2) and Earning Per Share (EPS) (X3) simultaneously had a positive effect and significant effect to the Sharia Share Prices of Consumer Goods sector companies that are included in the Jakarta Islamic Index (JII). The results of the partial test (T test) show that the significance value of Price to Book Value (X1), (0.551) < (0.05) and Price Earning Ratio (X2), (0.863) < (0.05) which meant the Price to Book Value and Price Earning Ratio had no positive and significant effect on Sharia Stock Prices (Y), while Earning Per Share (X3), with a significant value (0.004) < (0.05) had a positive and significant effect to the Sharia Share Prices of Consumer Goods companies in the Jakarta Islamic Index (JII).
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI TERHADAP PENGELOLAAN KEUANGAN DI YAYASAN SANTA FAMILIA (PANTI BHAKTI KASIH SITI ANNA) Irma Abi, Maria; Maharani, Yunita; Shinta Lestari, Deara
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 2 No 1 (2022): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v2i1.265

Abstract

The foundation is a non-profit company, and financial management within the company is the main key to the company's operational activities. Foundations have an obligation to disclose information about the source and use of the funds that have been obtained so that accountability, transparency, and participation are maintained. The purpose of this study was to determine the effect of accountability, transparency, and participation on financial management at the Santa Familia Foundation (Panti Bhakti Kasih Siti Anna). The approach used in this study uses a quantitative approach with the sampling technique used is purpose sampling. Methods of data collection with 46 respondents. Data analysis used multiple regression analysis. The results of the study indicate that accountability, transparency, and participation together have a positive and significant effect on financial management. The test results are proven by the F test where F count 15,068 > from F table 2.82 and partially accountability and participation have a positive effect on financial management as evidenced by the T-test where t count 2,129 > t table 1,682 for accountability variables and t count 5,132 > t Table 1.682 for the participation variable.
PENGGUNAAN LABA, ARUS KAS DAN LEVERAGE UNTUK MEMPREDIKSI KONDISI KEUANGAN FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR TRASPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2021 (STUDI KASUS PT GARUDA INDONESIA) Sadili, Sherly Marcella; Maharani, Yunita; Medinal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 3 No 1 (2023): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v3i1.307

Abstract

The purpose of this study was to determine the effect of cash flow and earnings on financial distress. Data was obtained form secondary data, which was obtained from parties in the form of publication reports for the 2015-2021 period (case study of PT Garuda Indonesia). The financial distress measurement method uses the Altman z-score method. The results of the study show (1) Profit has no significant effect on predicting financial distress. (2) Cash flow has no effect on predicting financial distress conditions. (3) Leverage has no effect on predicting financial distress conditions. And simultaneously this study states that profit, cash flow and leverage have no effect on predicting financial distress.
ANALISIS KINERJA KEUANGAN DENGAN MENGUKUR TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RISK PROFILE, GOOD GOVERNANCE, EARNINGS, AND CAPITAL (RGEC) (STUDI KASUS PADA PT BANK TABUNGAN NEGARA (PERSERO) TBK) Putri, Vanessa; Maharani, Yunita; Mulyani, Hendarti Tri Setyo
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 3 No 1 (2023): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v3i1.316

Abstract

This study aims to analyze the financial performance of PT Bank Tabungan Negara (Persero) Tbk by measuring the health level of banks using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) in accordance with Bank Indonesia Regulation No. 13/PBI/2011. This type of research is quantitative research and uses secondary data sources in the form of annual reports from PT Bank Tabungan Negara (Persero) Tbk for 5 years, from 2018 to 2022 downloaded from the Bank BTN website. The analysis technique used in this research is descriptive with the method of risk profile, good corporate governance, profitability and capital (RGEC). The results of this study are expected to contribute more comprehensively in weighing and making the right management decisions for PT Bank Tabungan Negara (Persero) Tbk in the future from seeing how their financial performance and bank health over the past 5 years. The results showed that PT Bank Tabungan Negara (Persero) Tbk for the period 2018-2022 was ranked second with a healthy predicate, which shows that the financial performance of PT Bank Tabungan Negara (Persero) Tbk over the past 5 years has been good and Bank BTN is considered capable of dealing with significant negative influences from changes in business conditions and other external factors.
10.61533 PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN BESAR DAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023 Engelena, Sintia; Maharani, Yunita; Shinta Lestari, Deara
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 4 No 1 (2024): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v4i1.366

Abstract

This study aims to determine the effect of leverage, company size, and independent commissioners as independent variables on tax avoidance as the dependent variable. The object of this research is all wholesale and retail trade subsector companies listed on the Indonesia Stock Exchange in 2019-2023. The number of samples obtained was 17 companies using purposive sampling technique. This study uses secondary data in the form of financial statement data of wholesale and retail trade subsector companies listed on the Indonesia Stock Exchange. The data analysis technique uses multiple regression analysis methods processed with SPSS. The results showed (1) the leverage variable has no effect on tax avoidance with a significance value of 0.125 > from 0.05. (2) the firm size variable affects tax avoidance with a significance value of 0.003 < of 0.05. (3) the independent commissioner variable has no effect on tax avoidance with a significance value of 0.724 > from 0.05.
10.61533 ACTIVITY BASED COSTING METHOD SEBAGAI ALTERNATIF PENENTUAN HARGA POKOK TARIF JASA RAWAT INAP PADA RSUD DEPATI HAMZAH KOTA PANGKALPINANG Jessica, Nella; Novika; Maharani, Yunita
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 4 No 1 (2024): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v4i1.382

Abstract

The techniques used in data collection were interviews, literature study, documentation, and internet search. The data analysis technique used was qualitative with descriptive comparative apporach. The research results indicate that: (1) the calculation of inpatient rates using the mehod applied by RSUD Depati Hamzah Kota Pangkalpinang is carried out by charging facility fees per days of treatment, service fees per length of treatment, and reduction per day if the doctor does not visit, while the calculation of inpatient rates using the Activity Based Costing Method is carried out by charging activities that are the patient’s responsibility, such as doctor fees, laundry, consumption, telephone, electricity and water, security, administration, and cleanliness; (2) the inpatiient rates used by RSUD Depati Hamzah Kota Pangkalpinang are higher for VIP Class compared to the Activity Based Costing Method, while for Classes I-III, the hospital rates are lower; (3) the Activity Based Costing Method cannot yet be applied at RSUD Depati Hamza Kota Pangkalpinag due to the lack of consideration related to the continuity and development of services, community purchasing power, principles of justice and propriety, and healthy competition.
Tingkat Kemampuan Menentukan Kelas Kata pada Mahasiswa Thailand di Universitas Islam Riau Maharani, Yunita; Yuliawan, Tri
Catha : Jurnal Penelitian Kreatif dan Inovatif Vol. 3 No. 1 (2026): Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/catha.v3i1.159

Abstract

Penelitian ini bertujuan untuk menjelaskan kemampuan mahasiswa Thailand dalam mengidentifikasi kelas kata bahasa Indonesia di Universitas Islam Riau. Pendekatan yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan 19 mahasiswa BIPA sebagai subjek penelitian. Data diperoleh melalui tes pilihan ganda dan isian yang mengukur kemampuan mahasiswa dalam mengenali delapan kelas kata utama dalam bahasa Indonesia. Hasil penelitian menunjukkan bahwa kemampuan mahasiswa Thailand berada dalam kategori "baik" dengan rata-rata nilai sebesar 84,12%. Secara khusus, empat mahasiswa (21,05%) masuk dalam kategori "sangat baik," sepuluh mahasiswa (52,63%) dalam kategori "baik," dan lima mahasiswa (26,32%) dalam kategori "cukup. " Temuan ini menunjukkan bahwa mahasiswa Thailand memiliki kemampuan tata bahasa yang cukup kuat dalam mengenali dan menentukan kelas kata bahasa Indonesia, meskipun mereka masih kesulitan membedakan fungsi morfologis, terutama pada kata kerja dan kata sifat. Hasil ini menekankan pentingnya penerapan metode pembelajaran yang menekankan pemahaman struktur tata bahasa dalam pengajaran BIPA kepada penutur non-asli.
IMPLEMENTASI PROGRAM GEMAS (GENERASI MENOLAK SAMPAH) SEBAGAI UPAYA PEMBENTUKAN BUDAYA SEKOLAH PEDULI LINGKUNGAN Maharani, Yunita; Wahyuni, Wahyuni; Kalsum, Ummu; Nur, Ahmad; Aisyah, Nurul; Muhlisa, Arini; Aprisal, Aprisal
Jurnal Interaktif: Warta Pengabdian Pendidikan Vol 5 No 2 (2025): Edisi Desember 2025
Publisher : Jurusan Ilmu Pendidikan, FKIP, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/interaktif.v5i2.530

Abstract

Waste management problems in schools remain a challenge in fostering environmental awareness. The low level of students’ discipline in disposing and sorting waste encouraged the implementation of the GEMAS (Generasi Menolak Sampah) Program at SMPN 3 Majene as a community service initiative. This program aimed to develop positive habits and students’ responsibility toward waste management. A participatory method was applied by actively involving students in daily waste collection after school, waste sorting, cleaning, packaging, and weekly distribution to the School Waste Bank. The results indicated improved student discipline, better understanding of waste classification, and increased awareness of reducing single-use plastics. Overall, the GEMAS Program proved effective in establishing an environmentally conscious school culture and has the potential to be implemented as a sustainable waste management model in other educational institutions.
Pengaruh Corporate Governance Terhadap Kualitas Laba Dimoderasi Manajemen Laba Maharani, Yunita; Riswan, Riswan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5817

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance terhadap kualitas laba dengan manajemen laba sebagai variabel moderasi. Corporate governance diproksikan melalui proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan komite audit. Kualitas laba merupakan indikator penting dalam menilai kinerja keuangan perusahaan karena mencerminkan kondisi ekonomi yang sebenarnya dan menjadi dasar pengambilan keputusan bagi investor dan pemangku kepentingan. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausalitas. Populasi penelitian meliputi perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Pemilihan sampel dilakukan dengan metode purposive sampling sehingga diperoleh 19 perusahaan dengan total 76 data observasi. Data yang digunakan merupakan data sekunder yang bersumber dari laporan keuangan dan laporan tahunan perusahaan. Teknik analisis data yang digunakan meliputi analisis statistik deskriptif, uji asumsi klasik, regresi linier berganda, serta Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan komite audit berpengaruh terhadap kualitas laba. Selain itu, manajemen laba terbukti mampu memoderasi hubungan antara mekanisme corporate governance dan kualitas laba, baik dengan memperlemah maupun memperkuat pengaruhnya. Temuan ini mengindikasikan bahwa penerapan corporate governance yang efektif berperan penting dalam meningkatkan kualitas laba, namun efektivitas tersebut sangat dipengaruhi oleh tingkat praktik manajemen laba yang dilakukan perusahaan
Co-Authors Adinang, Adinang Alvaralisa, Rosmala Adawiyah Amalia, Mila Aprisal Aprisal, Aprisal Aprisal, Aprisal Auliah, Iqrimah Nur Deara Shinta Lestari Dimas Aditia dini ayu lestari DWI SURYANTO Engelena, Sintia Fadhilah, Syahrul Fahrezi, Ahmad Fajri, Rafli Al Febrianka, Defrans Gunawan, Ahmad Ade Hakimah, Nur Ba’iyyah Hendarti Tri Setyo Mulyani Indria Irma Abi, Maria Irwansyah, Robby Jessica, Nella Kamalin, Cleafatra Nurlaili Kusmayanti, Annissa Dwi Maharani, Aini Novita Maolana, Sandi Marheni Marheni Maulidiyah, Nazwa Medinal Medinal Muhlisa, Arini Muliadi, Aldi Nelly Astuti Novika Nur, Ahmad Nurbayani, Marta Nurul Aisyah Oktalina, Gayatria Oktavia, Widia Shalva Pratiwi, Liliek Putri, Nadya Restu Putri, Vanessa Qolbi, Fida Zauhair Rahmah, Atika Riswan Riswan Rizal R. Manullang Rochmah, Fahdzah Amalia Rosalia, Geulis Diah Roslinah, Roslinah Sadili, Sherly Marcella Salsabila, Zahrha Ratna Sapira, Meisye Sartika Arifin Sipaami, Sipaami Thennica, Gella Tri Setyo Mulyani, Hendarti Tuzzaqroh, Fatimah Ummu Kalsum wahyuni wahyuni Wijaya, Tommy Wiyanto, Ayuni Rahma Yuliawan, Tri Yuliyana, Yuliyana Zuliyanti, Iklima