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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) Dinasti International Journal of Education Management and Social Science Review of Management and Entrepreneurship Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Akuntansi dan Manajemen 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 Analisa: Jurnal Manajemen dan Akuntansi FISCAL: Jurnal Akuntansi dan Perpajakan E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Maria Asumpta Evi Marlina
Unknown Affiliation
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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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.
THE INFLUENCE OF BALANCED SCORECARD AND VALUE CHAIN ON FINANCIAL PERFORMANCE AT X UNIVERSITY SURABAYA Lim, Angelica; Marlina, Maria Asumpta Evi
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
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.v10i2.723

Abstract

This study examines the impact of the Balanced Scorecard (BSC) and Value Chain on financial performance in higher education, utilizing X University Surabaya as a case study. Unlike prior studies that analyzed these frameworks separately, this research integrates both to provide a comprehensive model of strategic and financial alignment. Using a quantitative approach with Structural Equation Modelling–Partial Least Squares (SEM-PLS), data were collected from 101 academic and administrative staff members between February and April 2025. The findings indicate that internal business processes and learning and growth perspectives have a significant impact on the value chain, whereas the financial Perspective is not significant. The customer perspective has a moderate positive effect. The value chain mediates the relationship between BSC perspectives and financial performance. These results suggest that enhancing internal efficiency, innovation, and human resource development is crucial for financial sustainability in universities.
Application of The Balanced Scorecard Method in Formulating Business Strategies to Enhance Sustainable Performance at PT Dedayu Opus Maxima David Rusdianto; Maria Asumpta Evi Marlina
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 6 (2025): Dinasti International Journal of Education Management and Social Science (Augus
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i6.5438

Abstract

The telecommunications industry in Indonesia has undergone rapid development in tandem with the proliferation of digital services and internet access. In this context, PT Dedayu Opus Maxima, as a provider of IT payment services, faces challenges in maintaining competitiveness amidst increasingly intense competition. The objective of this study is to formulate a pertinent and quantifiable business strategy that will enhance the company's sustainable performance, utilizing the Balanced Scorecard (BSC) approach. The BSC is a strategic management tool developed by Kaplan and Norton (1992) that integrates four main perspectives: financial, customer, internal business processes, and learning and growth. The present study employs a qualitative approach, utilizing interviews, observations, and company documentation to obtain data on BSC implementation at PT Dedayu Opus Maxima. The analysis is conducted with the objective of evaluating the effectiveness of the implemented business strategy and identifying areas that require improvement. The research findings indicate that the BSC evaluation shows suboptimal implementation, with low profitability, weak customer retention, and minimal reinforcement of learning and growth aspects. The business strategy of PT Dedayu Opus Maxima, formulated using a phased BSC approach, begins with human resource and system development, process optimization, and enhancement of customer loyalty and financial stability.
Uncovering the Triadic Relationship: IC, Profitability, and Sustainability Reporting in Southeast Asian Companies Renata, Madeline; Marlina, Maria Asumpta Evi
Review of Management and Entrepreneurship Vol. 10 No. 1 (2026): Review of Management and Entrepreneurship
Publisher : International Business Management - Universitas Ciputra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/rme.v10i1.5297

Abstract

This study investigates the relationship between intellectual capital (IC), profitability, and sustainability reporting in companies within the agriculture and food and beverage (FnB) sectors across three major ASEAN countries: Indonesia, Thailand, and the Philippines. In light of the COVID-19 pandemic, the urgency for businesses to leverage intangible assets has intensified, as these assets are pivotal for maintaining resilience and achieving sustainable competitive advantages. By analyzing the components of intellectual capital—human capital efficiency (HCE), structural capital efficiency (SCE), relational capital efficiency (RCE), and capital employed efficiency (CEE)—this research aims to elucidate their impact on corporate profitability and the role of sustainability reporting in enhancing financial performance. The findings are expected to contribute to a more comprehensive framework for managing and communicating corporate value, thereby facilitating better decision-making for companies and investors. This study also highlights the similarities in economic development and accounting frameworks among the selected countries, which allows for relevant comparisons and enhances the generalizability of the results to other ASEAN nations with comparable characteristics. Ultimately, this research underscores the critical importance of intellectual capital in navigating economic uncertainties and fostering long-term business success.
Determinan return saham pada perusahaan sektor barang konsumsi di Bursa Efek Indonesia: Peran mediasi profitabilitas Lyvania Unbanunaek; Maria Asumpta Evi Marlina
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.462

Abstract

This study examines the determinants of stock returns in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, with profitability, proxied by Return on Assets (ROA), serving as a mediating variable. A quantitative research approach was employed using panel data consisting of 355 firm-year observations from 71 companies. The data were analyzed using the Ordinary Least Squares (OLS) regression method and the Sobel test to examine the mediating effect of profitability. The results indicate that liquidity has a positive and significant effect on profitability, whereas asset allocation efficiency does not significantly affect profitability. Furthermore, profitability fully mediates the relationship between liquidity and stock returns but fails to mediate the effect of asset allocation efficiency on stock returns. In addition, Leverage negatively affects profitability, while Firm Size has a positive effect on profitability; however, neither variable exerts a direct influence on stock returns. These findings highlight the critical role of profitability as a transmission mechanism linking liquidity to stock returns, suggesting that investors should place greater emphasis on a firm's ability to generate profits rather than relying solely on liquidity information when making investment decisions.
PERAN GROWTH OPPORTUNITIES DALAM MEMODERASI PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN CONSUMER NON-CYCLICALS Gracia Irawan; Maria Asumpta Evi Marlina
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.980

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh struktur modal terhadap profitabilitas dengan growth opportunities sebagai variabel moderasi pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Kondisi pasca pandemi COVID-19 yang berdampak pada kinerja bisnis dan menciptakan ketidakpastian ekonomi merupakan pendorong utama penelitian ini. Pendekatan penelitian yang digunakan adalah kuantitatif dengan data sekunder berupa laporan keuangan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh 313 data observasi. Struktur modal diproksikan menggunakan Debt to Equity Ratio (DER), profitabilitas menggunakan Return on Assets (ROA), dan growth opportunities menggunakan Market to Book Ratio (MTB). Analisis data dilakukan menggunakan regresi linear berganda dengan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa DER secara signifikan dan negatif memengaruhi ROA. Hal ini menyiratkan bahwa penggunaan utang yang tinggi cenderung menurunkan profitabilitas perusahaan. Selain itu, growth opportunities berpengaruh positif terhadap profitabilitas, namun dalam perannya sebagai variabel moderasi justru memperlemah hubungan antara DER dan ROA. Temuan ini menunjukkan bahwa perusahaan dengan peluang pertumbuhan tinggi lebih sensitif terhadap risiko leverage. Penelitian ini menggarisbawahi perlunya manajemen struktur modal yang optimal untuk memungkinkan perusahaan mempertahankan profitabilitas dan fleksibilitas keuangan di periode pasca-pandemi.
Social Media and Digital Literacy on Cryptocurrency Trust: The Moderating Role of Financial Literacy Clairine Cardin Tobing; Maria Asumpta Evi Marlina
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p18

Abstract

The development of digital assets has driven an increase in interest among the younger generation to invest in cryptocurrency, but their level of trust varies and is influenced by the quality of information and digital literacy skills. This study aims to analyze the influence of social media and digital literacy on cryptocurrency investment trust, with financial literacy as a moderating variable. Data was collected through a Google Form questionnaire distributed to members of the Telegram group “INDODAX– Indonesia Bitcoin & Crypto Exchange Official Group” with a population of 46,302 members, and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. The results show that social media does not have a significant effect on investment confidence, while digital literacy has a positive and significant effect. Financial literacy acts as a moderating variable that weakens the influence of social media but strengthens the influence of digital literacy on cryptocurrency investment confidence. The implications of this
Co-Authors Abyan Fabio Ghiffari Adi Kurniawan Yusup Adi Waluyo, Fikqi Indra Agus Sugiharto Anastasia Filiana Ismawati Anastasia Filiana Ismawati Basuki , Budhinanda Tanri Christine Megawati Clairine Cardin Tobing Cliff Kohardinata David Rusdianto Dwi Sunu Widyo Pebruanto Eko Budi Santoso Eko Budi Santoso Elsinta, Laurentia Yuke Fanny Septina Goeyana, Agnes Gracia Irawan Guminto, Dewo Adhi Hadi Gunawan, Hadi Hudaja, Ellicia Audi Setio Jennifer Tabita Kazia Laturette Kristian Agung Nugraha Laurentia Yuke Elsinta Lim, Angelica Lintang Venusita Luky Patricia Widianingsih Lyvania Unbanunaek Maichal Maichal Margareth Sunjoto Ni Made Gianti Renata, Madeline Robby Hariono Rusdianto, David Suyanto, Kezia Josephe Swastidevi, Luisa Amira Sylvia, Aurellia Agatha Tandiawan, Sheren Angelin Wirawan ED Radianto Yopy Junianto Yuliana Pertiwi Yuwono