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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Journal of Information System, Applied, Management, Accounting and Research Jurnal Manajemen Retail Indonesia (JMARI) Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta International Journal of Informatics, Economics, Management and Science Jurnal Pengabdian Masyarakat Ekonomi, Manajemen dan Akuntansi (JPMEMA) Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Kewirausahaan Bukit Pengharapan JURDIASRA
Marpaung, Oktavia
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Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences Other

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Pengenalan Keberlanjutan Usaha dengan Perhitungan HPP yang Wajar pada Pelaku UMKM di Desa Pagedangan Irawati, Wiwit; Ersyafdi, Ilham Ramadhan; Ginting, Rafles; Puspitasari, Ayu; Rumaizha, Riri; Harry Mukti, Aloysius; Marpaung, Oktavia; Swasti Putri, Ika
Jurnal Abdi Masyarakat Nusantara Vol. 1 No. 2 (2023): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v1i2.51

Abstract

Calculating a reasonable Cost of Goods Sold (COGS) is very important for Micro, Small and Medium Enterprises (MSMEs) because it has a direct effect on the profitability and sustainability of the business. However, in practice there are still many MSME entities that have not calculated their COGS in accordance with accounting methods in accordance with the correct EMKM Financial Accounting Standards (SAK), this is partly due to limited MSME resources so that COGS calculations are inaccurate. Based on this background, service lecturers from various universities and affiliated with the professional organization, namely ICMA, collaborated to provide Community Service in the form of introducing business sustainability with reasonable COGS calculations targeting MSMEs in Pagedangan Village. Armed with basic accounting knowledge, especially reasonable COGS calculations, it is hoped that Pagedangan Village MSMEs can develop their businesses and open up opportunities to progress in the future.
The Effect of Call Center Service Quality On Outpatient Satisfaction Level At St. Carolus Hospital Jakarta Novita Eka Putri, Yosephine; Adrian, Adrian; Marpaung, Oktavia
International Journal of Informatics, Economics, Management and Science Vol 2 No 2 (2023): IJIEMS (August 2023)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v2i2.1152

Abstract

This study aims to analyze The Effect of Call Center Service Quality on Outoutpatient Satisfaction Levels at St. Carolus Hospital Jakarta. The variables studied are Service Quality (Reliability (X1) and Assurance (X2)) and Outoutpatient Satisfaction (Y). The type of research used is the type of research, and the type of data is primary. The technique of collecting research data is through the questionnaire method. Furthermore, the sampling technique used is purposive sampling with 75 respondents. Data analysis in this study used SPSS version 25. The analysis used in this research is a validity test, reliability test, multicollinearity test, heteroscedasticity test, normality test, multiple linear analysis, correlation coefficient analysis test t test, F test, and coefficient of determination (R2). The results of testing and analysis of this study show that the Assurance variable has a significant influence with a sig value of 0.000 <0.05, a t-count value of 4.336 > t-table, and a beta (β) value of 0.308, so it can be concluded that the Assurance variable (X2) has a significant influence significant to the dependent variable (Y), namely outpatient satisfaction.
ANALISIS PENGGUNAAN SISTEM KEUANGAN DESA DI DAERAH 3T Situmorang, Dokman Marulitua; Hapsari, Veneranda Rini; Marpaung, Oktavia
Jurnal Manajemen Retail Indonesia (JMARI) Vol. 2 No. 2 (2021): Jurnal Manajemen Retail Indonesia (JMARI)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.383 KB) | DOI: 10.33050/jmari.v2i2.1654

Abstract

Berdasarkan observasi awal, beberapa permasalahan atau kesulitan dialami oleh para pengelola desa dalam melakukan pengelolaan dan pelaporan keuangan di Kabupaten Bengkayang. Ada juga kendala dan kesulitan di lapangan: Kurangnya pelatihan untuk aplikasi tidak sesuai dengan kebutuhan di lapangan, menu di aplikasi berubah setiap tahun. Maka dari permasalahan diatas maka perlu dilakukan penelitian yang mendalam untuk mencari solusi dan cara pengelolaan dan pelaporan keuangan desa untuk daerah yang berada di daerah Terdepan, Terluar dan Tertinggal. Tujuan dari penelitian ini adalah untuk mengetahui kendala penggunaan aplikasi Siskeudes. Jenis penelitian ini adalah studi kasus. Hasil penelitian bahwa desa dan panitia keuangan sangat berhatihati dalam pelaporan dan pihak dari kantor pemerintah desa selalu melakukan monitoring dan monitoring, transparansi penggunaan dana desa sudah mulai diterapkan di Kabupaten Bengkayang, kita bisa lihat publikasi penggunaan dana desa dengan spanduk. Faktor jarak dari pusat pemerintahan desa menjadi salah satu kendala, kurangnya keahlian dalam memberikan pelatihan kepada desa Kaur, faktor infrastruktur jalan yang buruk menjadi kendala utama dalam berkoordinasi dengan kantor pemerintah desa, dan ketersediaan sinyal telepon merupakan salah satu kendala.
The contribution of auditor individual characteristics to audit quality: an attribution theory approach in a digital context Marpaung, Oktavia; Napitupulu, Bertha Elvy; Dewi, Sita; Wennadi, Luky Yunia; Santoso, Hadi
International Journal of Informatics, Economics, Management and Science Vol 5 No 1 (2026): IJIEMS (January 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v5i1.2243

Abstract

The increasing integration of Artificial Intelligence (AI) in the audit process raises concerns about the future role of human auditors. However, human auditors continue to play a critical role in ensuring audit quality through their capability, emotional intelligence, and integrity. This study aims to examine the contribution of these three auditor characteristics in influencing audit quality. Using a quantitative approach, this research collected data from 100 auditors working at public accounting firms (KAP) in the DKI Jakarta region. The sampling technique used was simple random sampling, and data analysis was conducted using multiple linear regression and correlation analysis. The results show that all three variablescapability, emotional intelligence, and integritysignificantly influence audit quality. Among them, capability and emotional intelligence have the strongest positive contribution, followed by integrity. These findings support the attribution theory, which states that individual behavior and outcomes are shaped by internal and external factors. The study contributes to the audit literature by emphasizing the relevance of human factors in an increasingly automated audit environment. Implications include the need for continuous professional development and ethical training to enhance auditors’ competencies in the digital era.
The effect of audit tool and linked achieved system (ATLAS) on auditor performance Napitupulu, Bertha Elvy; Nurhayati, Indah; Hermawan, Francisca; Saragih, Kuncu; Marpaung, Oktavia
International Journal of Informatics, Economics, Management and Science Vol 5 No 1 (2026): IJIEMS (January 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/ijiems.v5i1.2245

Abstract

Technological developments require all sectors to implement the use of information technology, including audit processes that transform manual audits into computer-based audit techniques. Computer-based audit techniques make it easier for auditors to collect evidence and evaluate data, thereby supporting the identification of material errors. The optimal use of computer-based audit techniques has a significant impact on the effectiveness of audit implementation. Public accounting firms have begun to use computerized audit techniques to improve the efficiency and effectiveness of the audit process. ATLAS (Audit Tool and Linked Achieved System) is one of the computer-based audit software that has become widely used in public accounting firms. ATLAS is audit software designed to improve the effectiveness and efficiency of audits through structured documentation, tracking of audit findings, and integration of historical data. The use of ATLAS software should significantly improve auditor performance, particularly in terms of the efficiency and accuracy of the audit process. This study aims to determine the effect of ATLAS usage on the performance of auditors from public accounting firms in Jakarta. Auditor performance is measured in terms of efficiency, effectiveness, and accuracy. The sample for this study consisted of 80 auditors from public accounting firms in Jakarta who had worked for at least one year using ATLAS. Data analysis was performed using regression analysis and simple linear correlation, the results of which showed that ATLAS had an effect on auditor performance, namely efficiency, effectiveness, and accuracy.
Co-Authors Adrian Adrian Anton Zulkarnain Sianipar Ayu Puspitasari, Ayu Dani , Dani Defisa, Tomi Dewi, Sita Elvy Napitupulu, Bertha Ersyafdi, Ilham Ramadhan Francisca Hermawan Hadi Santoso Hapsari, Veneranda Rini Harry Mukti, Aloysius Hartawan, Rumadi Indah Nurhayati Irawati, Wiwit Korompis, Gamliela Shaina L Siagian, Frisca Listyowati, Dwi Loveri, Tomi M Tri Warmiyati, M Nanda, M. Rifky Ika Napitupulu, Bertha Elvy Novita Eka Putri, Yosephine Rafles Ginting Rumaizha, Riri Samantha, Fuji Samuel Horas Sarjana Saprudin Saprudin Saragih, Kuncu Saragih, Rudi Hedianton Saragih, Rudy Hedianton Siagian, Frisca L. Situmorang, Dokman Marulitua Swasti Putri, Ika Wennadi, Luky Yunia Wibowo, Kuncoro Yasin, Verdi