Article Per Year (5 Year)
p-Index From 2020 - 2025
4.288
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis 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) Dinasti International Journal of Education Management and Social Science Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) 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
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
LITERASI PENGELOLAAN SAMPAH UNTUK GURU SEKOLAH DASAR Anastasia Filiana Ismawati; Maria Asumpta Evi Marlina; Fanny Septina; Wirawan Endro Dwi Radianto
Share: Journal of Service Learning Vol. 9 No. 2 (2023): AUGUST 2023
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/share.9.2.129-133

Abstract

Kecamatan Lakarsantri, Surabaya, Jawa Timur memiliki beberapa Sekolah Dasar. Pentingnya pendidikan pengelolaan sampah sedari dini membantu untuk menumbuh-kembangkan kecintaan terhadap lingkungan dengan cara yang bertanggungjawab sekaligus memberdayakan potensi untuk dikembangkan baik bagi para guru Sekolah Dasar maupun siswa siswi Sekolah Dasar. Pengembangan program pengelolaan sampah pada masyarakat dapat menganut model 3R (Reuse, Reduce, Recycle). Pengelolaan sampah pada masyarakat yang dimulai sedari dini akan semakin meningkatkan nilai tambah baik bagi masyarakat ataupun bagi lingkungan. Tujuan dari pelaksanaan pengabdian masyarakat untuk memberikan pemahaman mengenai pola pikir masyarakat yang selama ini memandang sampah sebagai suatu objek yang tidak ada manfaatnya. Pengabdian masyarakat yang diharapkan dapat menjadikan para guru Sekolah Dasar memiliki peran penting sebagai kader dalam mengajarkan literasi pengelolaan sampah sedari dini untuk para siswa siswi Sekolah Dasar. Pelaksanaan kegiatan dengan metode training of trainer (tot) dan memberikan simulasi serta contoh mengenai pengelolaan sampah rumah tangga. Pendekatan yang dilakukan adalah partisipatif. Para guru Sekolah Dasar diajak untuk aktif memberikan ide dan pendapat dalam pengelolaan sampah terutama untuk diterapkan ke siswa Sekolah Dasar masing-masing. Pengabdian masyarakat ini dilaksanakan berkolaborasi dengan Program Studi Akuntansi dan Lembaga Penelitian dan Pengabdian Masyarakat Universitas Ciputra Surabaya. Pemahaman mengenai pengelolaan limbah rumah tangga memberikan dampak positif dan menjaga lingkungan sekitar. Respon dari para guru Sekolah Dasar Kecamatan Lakarsantri sangat baik dapat dilihat dalam proses diskusi dan sesi tanya jawab.
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.
FINANCIAL LITERACY AND RISK PERCEPTION: THE KEY TO UNDERSTANDING THE RELATIONSHIP BETWEEN FOMO AND INVESTMENT DECISIONS Agnes Goeyana; Maria Asumpta Evi Marlina
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.
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.
Intellectual Capital's Role in Enhancing Profitability During the Pandemic: A Comparative Study of Indonesia and Thailand Laurentia Yuke Elsinta; Maria Asumpta Evi Marlina; Cliff Kohardinata
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i02.p11

Abstract

COVID-19 had a dual effect on Indonesian and Thai company sub-sectors, dampening profitability while accelerating digital transformation bolstered by intellectual capital (IC) metrics such as VACA, VAHU, STVA, and VAIC. This quantitative study employed purposive sampling across food and beverage, agriculture, electronics, chemical, and automotive sub-sectors, encompassing 55 IDX-listed and 63 SET-listed companies from 2020 to 2022, yielding 354 observations. Data underwent descriptive statistics, classical assumption tests, and multiple linear regression analysis. Results showed significant positive impacts of VACA, VAHU, STVA, and VAIC on profitability in both countries. However, Thailand's firms prioritized structural capital, contrasting with Indonesian firms emphasizing human and intellectual capital. Future research could extend to other developed Asian nations, diverse industries, and explore the MVAIC model to uncover IC's broader profitability impacts. Keywords: human capital, structural capital, earning before interest and tax, global crisis
Peran Fraud Triangle dalam Mendeteksi Financial Statement Fraud di Perusahaan Perbankan ASEAN Yuliana Pertiwi Yuwono; Maria Assumpta Evi Marlina
E-Jurnal Akuntansi Vol 31 No 3 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i03.p15

Abstract

This research aims to determine the effect of fraud triangle theory toward Financial statement fraud. Financial statement fraud is proxied by earnings management. Population in this study is non-Islamic commercial banking companies listed on SGX, MYX, SET, PSE and IDX. The sampling technique used purposive sampling. The total sample in the study was 66 non-Islamic commercial banking companies. The data analysis method used is multiple linear regression. The research results proved that Financial targets and change of auditors had a positive effect on Financial statement fraud while external pressure had a negative effect on Financial statement fraud. Financial stability and ineffective monitoring had no effect on Financial statement fraud. This research can be used as a reference by investors, the public, government and users of other financial statement information in order to detect Financial statement fraud through the fraud triangle theory. Keywords: Financial statement fraud; Earnings Management; Fraud Triangle.
Co-Authors Abyan Fabio Ghiffari Adi Kurniawan Yusup Adi Waluyo, Fikqi Indra Agnes Goeyana 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 Guminto, Dewo Adhi Hadi Gunawan, Hadi Hudaja, Ellicia Audi Setio Jennifer Tabita Kazia Laturette Kristian Agung Nugraha Laurentia Yuke Elsinta 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 Wirawan ED Radianto Yopy Junianto Yuliana Pertiwi Yuwono