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All Journal Jurnal Pendidikan Akuntansi (JPAK) Jurnal Pendidikan Indonesia JPM17: Jurnal Pengabdian Masyarakat EQUILIBIRIA AKRUAL: Jurnal Akuntansi Jurnal Abadimas Adi Buana JURNAL PENDIDIKAN TAMBUSAI Share : Journal of Service Learning Jurnal Aplikasi Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Abdi Insani Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Abdimas Sangkabira Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Abdimas Ekonomi dan Bisnis Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis FISCAL: Jurnal Akuntansi dan Perpajakan E-Jurnal Akuntansi
Maria Asumpta Evi Marlina
Universitas Ciputra
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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MENANGKIS STIGMA NEGATIF DISABILITAS DENGAN PROGRAM DIGDAYA Marlina, Maria Asumpta Evi; Santoso, Eko Budi; Sunjoto, Margareth; Sylvia, Aurellia Agatha; Sugiharto, Agus
Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i2.937

Abstract

Keberadaan penyandang disabilitas masih mendapatkan stigma negatif. Mereka dianggap tidak mampu mandiri untuk hidup layak dan sejahtera. Tim Pengabdian Kepada Masyarakat Program Studi Akuntansi Universitas Ciputra Surabaya dan Program Studi Pendidikan Khusus Universitas PGRI Adi Buana Surabaya berupaya untuk membantu penyandang disabilitas dalam menangkis stigma negatif tersebut. Tim pelaksana bekerja sama dengan LPPM Universitas Ciputra dan kelompok Sahabat Masyarakat Berdaya untuk menyiapkan starter kit, modal kerja dan serangkaian pelatihan kewirausahaan bagi penyandang disabilitas yang tergabung dalam Persatuan Sepakbola Amputasi (PERSAS) dan Disabilitas Motor Club (DMC). Selanjutnya, melalui serangkaian pelatihan, anggota PERSAS dan DMC mendeklarasikan program Disabilitas Giat Berdaya (DIGDAYA) Batch 1. Deklarasi tersebut dimaksudkan untuk menggugah semangat peserta agar menjadi lebih mendiri dan mampu menjadi sejahtera hingga terlepas dari stigma negatif disabilitas.
PENGARUH NPL DAN NIM TERHADAP NILAI PERUSAHAAN PERBANKAN MENURUT KELOMPOK BANK BERDASARKAN MODAL INTI Hudaja, Ellicia Audi Setio; Marlina, Maria Assumpta Evi
EKONOMI KEUANGAN DAN BISNIS Vol 9, No 2 (2024): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/ekombis.v9i2.3106

Abstract

Penelitian ini ingin menguji pengaruh Net Interest Margin (NIM) dan Non Performing Loan (NPL) berdasarkan KBMI terhadap nilai perusahaan perbankan pada periode 2021-2023. NIM merupakan selisih antara beban bunga dan pendapatan bunga perbankan, sedangkan NPL merupakan ukuran seberapa besar kredit macet dibandingkan total kredit yang telah disalurkan perbankan. Sampel yang digunakan dalam penelitian ini adalah sebanyak 95 observasi, yang diperoleh dari metode purposive sampling. Alat analisis yang digunakan untuk menguji hipotesis adalah regresi berganda dengan menggunakan software STATA. Hasil penelitian menunjukan bahwa NIM  dan NPL berpengaruh positif signifikan terhadap PBV. Perbankan dengan NIM tinggi akan semakin profitable karena mampu menghasilkan penghasilan bunga bersih yang semakin besar sehingga menyebabkan nilai perusahaan semakin tinggi. Pada penelitian ini NPL justru menunjukan pengaruh positif terhadap nilai perusahaan karena perbankan dengan NPL tinggi sudah menyiapkan cadangan atas kredit macetnya sehingga membuat investor menilai bahwa bank lebih konservatif dalam menangani potensi kredit macetnya di masa mendatang.
THE PANDEMIC PARADIGM: DECODING INTELLECTUAL CAPITAL'S INFLUENCE ON INDONESIA, THAILAND, AND PHILIPPINES’ PROFITABILITY Elsinta, Laurentia Yuke; Marlina, Maria Asumpta Evi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.15545

Abstract

The COVID-19 pandemic has triggered a global decline in corporate profitability. However, it has also accelerated digital transformation, driven by intellectual capital (IC). This study examines the relationship between IC and its components (HCE, SCE, CEE, RCE, and MVAIC) and corporate profitability during the global crisis (2020-2022). Employing a quantitative approach with purposive sampling and multiple linear regression analysis, the study investigates 78 companies in Indonesia, Thailand, and the Philippines. Resource-Based Theory (RBT) elucidates IC's role as a competitive advantage. The findings reveal that CEE and SCE significantly positively impact corporate profitability, while HCE, RCE, and MVAIC exhibit no significant influence.
Analisis Signaling Theory pada Dampak Profitabilitas, Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Properti di Singapura, Malaysia, dan Indonesia Abyan Fabio Ghiffari; Maria Asumpta Evi Marlina
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v1i2.17516

Abstract

Mempunyai nilai perusahaan yang maksimal merupakan salah satu tujuan utama dari didirikannya suatu perusahaan agar dapat menimbulkan rasa kepercayaan dari pihak investor. Salah satu cara yang dilakukan adalah dengan melakukan penilaian dari kinerja internal manajemen yang dapat diukur dengan menggunakan rasio keuangan perusahaan. Nilai rasio keuangan yang baik ditambah dengan jumlah total aset yang dimiliki perusahaan dapat memberikan pengaruh terhadap penilaian investor terhadap kinerja dari pihak internal perusahaan. Tujuan dari penelitian ini adalah untuk menguji pengaruh rasio keuangan dan ukuran perusahaan terhadap nilai perusahaan. Rasio keuangan dalam penelitian diproksikan menggunakan profitabilitas, likuiditas dan leverage. Sampel yang digunakan dalam penelitian ini adalah 97 perusahaan properti yang terdaftar di IDX, SGX dan MYX selama periode 2017-2019. Pengumpulan data menggunakan data sekunder yang berasal dari laporan keuangan perusahaan dan dengan beberapa kriteria yang harus dilengkapi. Analisis data menggunakan regresi linier berganda dengan menggunakan software SPSS versi 22. Hasil penelitian membuktikan bahwa profitabilitas berpengaruh negatif signifikan terhadap nilai perusahaan. Likuiditas tidak berpengaruh terhadap nilai perusahaan. Leverage berpengaruh positif signifikan terhadap nilai perusahaan, Ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan.
THE PANDEMIC PARADIGM: DECODING INTELLECTUAL CAPITAL'S INFLUENCE ON INDONESIA, THAILAND, AND PHILIPPINES’ PROFITABILITY Elsinta, Laurentia Yuke; Marlina, Maria Asumpta Evi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.15545

Abstract

The COVID-19 pandemic has triggered a global decline in corporate profitability. However, it has also accelerated digital transformation, driven by intellectual capital (IC). This study examines the relationship between IC and its components (HCE, SCE, CEE, RCE, and MVAIC) and corporate profitability during the global crisis (2020-2022). Employing a quantitative approach with purposive sampling and multiple linear regression analysis, the study investigates 78 companies in Indonesia, Thailand, and the Philippines. Resource-Based Theory (RBT) elucidates IC's role as a competitive advantage. The findings reveal that CEE and SCE significantly positively impact corporate profitability, while HCE, RCE, and MVAIC exhibit no significant influence.
Developing Students’ Soft Skills Through Group-Work Method in Cost Accounting Learning Evi Marlina, Maria Assumpta
Jurnal Pendidikan Indonesia Vol 10 No 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.531 KB) | DOI: 10.23887/jpi-undiksha.v10i1.24994

Abstract

This study aims to explore the development of students’ soft skills by using group-work methods in Cost Accounting learning. This research is a classroom action research consisting of two cycles using the Kemmis and McTaggart models. The researcher conducted this research during the Cost Accounting learning process. The process involved two classes consisting of a total of 59 students. In the process of collecting data, the researcher used observation, group discussion, and documentation methods. The researcher conducted a reflection phase to formulate the results. The results showed that the group-work method implemented in the Cost Accounting learning process can improve students’ soft skills in an Accounting Study Program. The finding of this study is the students like the active learning model conducted using the work-group method. Students also like the mentoring program. Through this mentoring, interpersonal relationships between students and lecturers can be established, so students are more motivated to follow the learning process.
DOES INTELLECTUAL CAPITAL STRENGTHEN ENVIRONMENTAL DISCLOSURE ON FINANCIAL PERFORMANCE DURING COVID-19? Evi Marlina, Maria Asumpta; Swastidevi, Luisa Amira; Dwi Radianto, Wirawan Endro
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.516

Abstract

This research aims to examine the moderating role of Intellectual Capital (IC) on the influence of Environmental Disclosure (ED) on Financial Performance (FP) in the energy sector listed on the IDX for the period 2020 to 2022. The analysis uses Ordinary Least Square (OLS). The research results found that IC was able to moderate the relationship between ED and EP. This research contributes to the RBV theory regarding IC, an intangible asset in this case that can play a role in increasing ED and FP and encouraging the company's competitive advantage. Apart from that, this research also contributes to sustainability theory, which states that sustainability in companies requires the role of IC as a variable that can encourage ED to increase FP. Thus, IC becomes an important variable that companies must consider to increase FP while still paying attention to sustainability factors.
Pemberdayaan UMKM Ibu-Ibu Dasa Wisma Pakal melalui Pelatihan Inovasi, Pemasaran Digital, dan Keuangan Marlina, Maria Asumpta Evi; Yusup, Adi Kurniawan; Nugraha, Kristian Agung; Suyanto, Kezia Josephe; Tandiawan, Sheren Angelin
Jurnal Abdimas Ekonomi dan Bisnis Vol. 5 No. 1 (2025): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/njmr8010

Abstract

Kewirausahaan memiliki peran strategis dalam mendukung pertumbuhan ekonomi, terutama melalui pemberdayaan usaha mikro, kecil, dan menengah (UMKM). Dalam konteks ini, perempuan, khususnya ibu rumah tangga, memiliki potensi besar untuk berwirausaha. Akan tetapi, usaha kecil yang dilakukan oleh Ibu-Ibu Dasa Wisma di Pakal, Surabaya terkendala kurangnya inovasi produk, strategi pemasaran digital, dan pengelolaan keuangan. Kegiatan pengabdian ini bertujuan untuk mengatasi tantangan tersebut melalui pelatihan inovasi produk, pemasaran digital, dan penghitungan harga pokok penjualan (HPP). Kegiatan pelatihan ini dimulai dari tahap observasi masalah, tahap pelatihan, dan tahap evaluasi dan pendampingan. Hasil pelatihan menunjukkan adanya peningkatan kemampuan peserta dalam menciptakan produk yang lebih inovatif, memperluas jangkauan pemasaran melalui media sosial, serta menghitung Harga Pokok Penjualan (HPP) dengan lebih tepat. Selain itu, para peserta juga mulai merancang strategi penjualan untuk beberapa bulan mendatang.
FINANCIAL LITERACY AND RISK PERCEPTION: THE KEY TO UNDERSTANDING THE RELATIONSHIP BETWEEN FOMO AND INVESTMENT DECISIONS Goeyana, Agnes; Marlina, Maria Asumpta Evi
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i1.433

Abstract

The study of consumer behavior has made Fear of Missing Out (FOMO) a significant concern, particularly concerning Generation Z, who grew up in an increasingly connected digital era. The study's central issue is the FOMO phenomenon and its effect on Generation Z's investment decisions in entrepreneurial universities. Through an analysis of the role of financial literacy and risk perception as mediators, this paper seeks to understand how Generation Z's investment decisions are influenced by FOMO, particularly in the context of an entrepreneurial university. This study employs the Partial Least Square-Structural Equation Model (PLS-SEM) analysis model in a descriptive quantitative manner. The study's sample comprises 358 Generation Z students at Ciputra University Surabaya's Faculty of Business and Management. According to the study's findings, generation Z's investment decisions at entrepreneurial universities are positively and significantly impacted by FOMO. Financial literacy is a mediating variable in the relationship between FOMO and Generation Z investment decisions at entrepreneurial universities; risk perception is a mediating variable in the relationship between FOMO and Generation Z investment decisions at entrepreneurial universities. These findings suggest that strategies are needed to address FOMO and improve financial literacy and risk perception management among Generation Z students to improve the investment decisions of Generation Z students in entrepreneurial universities.
PENGEMBANGAN SPIRIT KEWIRAUSAHAAN DAN KETERAMPILAN PEMASARAN DIGITAL ANAK MELALUI KIOS USAHA BERSAMA ANAK (KUBA) DI KAMPUNG BAKAT SURABAYA Marlina, Maria Asumpta Evi; Yusup, Adi Kurniawan; Hendra, Hendra
Jurnal Abdi Insani Vol 12 No 11 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i11.3190

Abstract

The child entrepreneurship mentoring program through Kios Usaha Bersama Anak (KuBA) at Kampung Bakat aims to develop creativity, independence, and economic skills through digital marketing, entrepreneurship training, and the production of trendy beverages for elementary to middle school students in Sukomanunggal, Surabaya. This program was conducted because formal education has not fully accommodated these skills, while children from economically disadvantaged families need early opportunities to practice entrepreneurship. The program methods included socialization, training, application of appropriate technology, and continuous mentoring from May to November 2025. The training covered the development of an entrepreneurial mindset, digital marketing practice, and the creation of healthy and innovative trendy beverages. Results showed improvements in entrepreneurial skills, digital marketing understanding, creativity, teamwork, and self-confidence. Children were able to practice production and sales independently, including during Kampung Bakat Art Performances. Support from parents, KuBA managers, and appropriate technology reinforced practical learning. In conclusion, this mentoring program effectively fosters entrepreneurial spirit, enhances economic skills, and builds participant independence.
Co-Authors Abyan Fabio Ghiffari Adi Kurniawan Yusup Adi Waluyo, Fikqi Indra Agus Sugiharto Anastasia Filiana Ismawati Anastasia Filiana Ismawati Basuki Basuki Budhinanda Tanri Christine Megawati Cliff Kohardinata Dwi Sunu Widyo Pebruanto Eko Budi Santoso Eko Budi Santoso Elsinta, Laurentia Yuke Fanny Septina Goeyana, Agnes Guminto, Dewo Adhi Hadi Gunawan, Hadi Hendra Hendra Hudaja, Ellicia Audi Setio Jennifer Tabita Kazia Laturette Kristian Agung Nugraha Laurentia Yuke Elsinta Lim, Angelica Lintang Venusita Luky Patricia Widianingsih Maichal Maichal Margareth Sunjoto Ni Made Gianti Robby Hariono Rusdianto, David Suyanto, Kezia Josephe Swastidevi, Luisa Amira Sylvia, Aurellia Agatha Tandiawan, Sheren Angelin Tobing, Clairine Cardin Wirawan ED Radianto Yopy Junianto Yuliana Pertiwi Yuwono