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All Journal @is The Best [Accounting Information System & Information Technology Business Enterprise] BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Manajemen Dan Akuntansi Medan Research of Accounting and Governance Research of Business and Management Journal of Entrepreneurship and Community Innovations Jurnal Accounting Information System (AIMS) Taxation and Public Finance
Lovita, Erna
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Urban Farming Dengan Teknologi Precision Farming Sebagai Upaya Meningkatkan Kesejahteraan Masyarakat dan Pemanfaatan Lahan Kosong Lovita, Erna; Faruqi, Faris; Megayani, Megayani; Abidin, Zainal; Khoiriyah, Maisa Nur; Dzulfikar, Muhammad Ali
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i1.1181

Abstract

Urban Farming is proposed as a solution for unused land (empty land), as well as allowing residents to increase productivity by managing unproductive empty land. The community service program (PKM) is implemented by STIE Indonesia Jakarta in partnership with PT Alif Tekno Farm (ATF). PKM was carried out in Kebon Baru, Tebet, South Jakarta, near the Ciliwung river. The priority of this community service is to empower unemployed individuals or communities while utilizing empty land in urban areas. This program uses precision farming technology with a Smart Nutrition Valve (KNP) tool that saves water, fertilizer, energy and labor. The commodity being developed is a short-lived fruit plant (65 days) which is suitable for lowland areas, namely melons. Training and mentoring is carried out by PT ATF from sowing to harvest. Furthermore, training and assistance in financial management and marketing of harvests was carried out by the STIE Indonesia PKM team. At the end of the program, the target community has independence in managing and developing sustainable urban farming.
Efektifitas Sistem Informasi Akuntansi dengan Penerapan Omnichannel dalam Penjualan Marketplace Mustika, Maya; Lovita, Erna; Rianto, Adi
Jurnal Accounting Information System (AIMS) Vol. 7 No. 1 (2024)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v7i1.825

Abstract

Along with the development of Indonesia's economy in the trading sector, information systems are highly needed for a company to achieve its goals. This research aims to determine the application and effectiveness of using accounting information systems using omnichannel systems through the Jubelio Application. The method used in this research is descriptive qualitative method with a case study of the Online Store Vape Supplies in Sunter, Tanjung Priuk. The research uses primary data with data collection techniques through observation, interviews, and documentation. The data analysis techniques used are data collection, data reduction, data presentation, and conclusion drawing. The results show that the implementation of the Jubelio application can support inventory management of the store so that the availability of stock is always updated, resulting in customer satisfaction in online transactions. Control over inventory recording runs effectively. The Jubelio application also allows integration with various shipping services on the marketplace, so customers can predict the delivery time according to their needs. In terms of information coverage, the connectivity of the Jubelio application to various marketplaces provides convenience for online store owners to expand their market share throughout Indonesia.
The Effect of Brand Image, Packaging, Advertising and Product Quality on Purchasing Decisions Farah, Ismi Addini; Mansur, Amin; Lovita, Erna
Research of Business and Management Vol. 2 No. 2 (2024): AUGUST 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rbm.v2i2.245

Abstract

This research aims to determine the influence of Brand Image, Packaging, Advertising and Product Quality on Purchase Decisions for Bear Brand Milk Products in Kemayoran. Data was collected using a questionnaire. The data analysis method used is multiple linear regression analysis. The results of the research show that Brand Image has a partially positive and significant effect on purchasing decisions, packaging has a partially positive and significant effect on purchasing decisions, Advertising has a partially positive and significant effect on purchasing decisions, Product Quality has an effect partially positive and significant on purchasing decisions  Brand Image, Packaging, Advertising and Product Quality simultaneously have a positive and significant effect on purchasing decisions. This paper contributes by exploring the relationship between the variables Debt-to-Equity Ratio, Earnings Per Share, and Price Earnings Ratio to the stock price, and this study provides an in-depth analysis of how the three financial indicators affect the company's stock price fluctuations. The managerial implications of these findings indicate that companies must focus on strengthening brand image, innovation in packaging design, strategy effective advertising, and continuously maintaining and improving product quality to encourage positive purchasing decisions and create sustainable competitive advantages.
Managing Cash Flow and Financial Efficiency in Logistics Companies: Analyzing Practices and Their Impacts Lovita, Erna; Prabantoro, Gatot; Roswida, Karisma Devi
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 9 No 2 (2024): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/aisthebest.v9i2.15057

Abstract

The phenomenon shows that the performance of the freight transport industry in Indonesia must be intensified to be more competitive, facing the current era of e-commerce technology-based business. This study examines the understanding and practices of cash flow management at PT. SMI Cargo and their impact on the company's financial efficiency. Through interviews with management and financial data analysis, PT was found. SMI Cargo places significant emphasis on cash flow management as a key indicator of financial health. Interactive analysis was employed as the primary methodology, which involves four stages: data collection, reduction, presentation, and conclusion drawing. This approach allowed for a systematic examination of cash flow practices, uncovering key insights into the company’s financial strategies. Data triangulation was used to enhance the validity and credibility of the research findings. The company enforces strict controls over expenditures and receivables collection to maintain cash flow stability—routine assessments of financial reports and financing effectiveness aid strategic decision-making. The company may create successful business strategies, such as pricing and promotional efforts, as well as PT, using accurate financial records and careful data analysis. For asset and revenue management, SMI Cargo has a strong internal control system in place that guarantees asset values are always correct and current. Compared to the prior period, net cash flow grew by up to 40% as a result of cost control and improved client payments. Investor interest is piqued and sustained financial performance is supported by this simple yet efficient financial management. This study did not thoroughly examine external elements that could affect the company's financial performance, such as macroeconomic conditions and regulatory changes in the logistics industry. To give a more complete picture of the company's financial performance, more study must take into account the in-depth investigation of external issues, such as macroeconomic conditions, regulatory changes, or trends in the logistics market.
The Cash Budget as Internal Control in Regional Cash Financial Management Lovita, Erna; Luthfia, Diana; Noormansyah, Irvan
Taxation and Public Finance Vol. 1 No. 1 (2023): DESEMBER 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i1.166

Abstract

The case study was conducted at the Pandeglang Regency Government, where an urgent need arose when central government transfer funds experienced changes in distribution. The research aims to explain the function of the cash budget in the public sector to achieve efficiency and effectiveness in regional cash management, especially in APBD planning and decision-making regarding the availability of regional government finances. The research method used is qualitative and comparative, namely analyzing certain situations, cases, or groups. The financial management situation of regional cash was analyzed by comparing the before and after implementation of the cash budget as internal control in cash management in Pandeglang Regency. The research results show that the role of the cash budget as an internal control can improve activity planning, cash administration, and activity reporting. The cash budget has also been proven to increase the efficiency and effectiveness of regional cash management, as can be seen from the significant reduction in excess financing. Implementing the cash budget allows the Pandeglang Regency Government to calculate minimum cash and invest the funds to obtain deposits, optimizing the use of funds.
E-Purchasing dalam Pengadaan Barang dan Jasa Pemerintah- Studi Etnometodologi di Lembaga Perlindungan Saksi dan Korban Suryadi, Arief; Lovita, Erna; Sunarsih, Uun
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7728

Abstract

Latar belakang: Pengadaan barang dan jasa pemerintah memiliki tingkat risiko penyimpangan yang tinggi seiring dengan besarnya anggaran dan kompleksitas proses yang dijalankan. Penerapan e-Purchasing melalui katalog elektronik dikembangkan sebagai bagian dari reformasi pengadaan untuk meningkatkan efisiensi, transparansi, dan akuntabilitas, serta menekan peluang terjadinya fraud. Namun demikian, efektivitas e-Purchasing tidak hanya ditentukan oleh sistem digital, melainkan juga oleh praktik, interpretasi, dan perilaku para pelaku pengadaan dalam konteks kerja sehari-hari di instansi pemerintah, termasuk di Lembaga Perlindungan Saksi dan Korban (LPSK). Metode penelitian: Penelitian ini menggunakan pendekatan kualitatif dengan metode etnometodologi. Data dikumpulkan melalui wawancara mendalam semi-terstruktur, observasi terbatas, serta telaah dokumen pengadaan di lingkungan LPSK. Informan dipilih secara purposive yang melibatkan pejabat pengadaan, user pengadaan, penyedia barang/jasa (UMKM), auditor internal, dan pihak regulator. Analisis data dilakukan secara induktif melalui pengelompokan tema-tema yang berkaitan dengan praktik e-Purchasing, transparansi, akuntabilitas, serta dinamika perilaku pelaku pengadaan dalam perspektif Fraud Triangle. Hasil penelitian: Hasil penelitian menunjukkan bahwa e-Purchasing di LPSK secara administratif mampu meningkatkan transparansi dan memperkuat pengendalian pengadaan melalui keterlacakan transaksi dan standarisasi harga. Namun dalam praktiknya, pelaksanaan e-Purchasing masih diwarnai oleh tekanan organisasi, keterbatasan operasional, serta rasionalisasi tindakan pelaku pengadaan. E-Purchasing efektif menekan unsur opportunity dalam Fraud Triangle, tetapi unsur pressure dan rationalization tetap muncul dalam pengambilan keputusan pengadaan. Kesimpulan: Penelitian ini menyimpulkan bahwa efektivitas e-Purchasing tidak semata-mata ditentukan oleh sistem digital, melainkan sangat bergantung pada kapasitas sumber daya manusia, integritas aktor, dan konsistensi pengawasan internal. E-Purchasing perlu dipahami sebagai praktik sosial yang dijalankan dalam konteks organisasi tertentu. Oleh karena itu, penguatan tata kelola pengadaan memerlukan integrasi antara teknologi, peningkatan kompetensi pelaku pengadaan, serta penguatan budaya integritas untuk mendukung pencegahan fraud secara berkelanjutan
Accounting Information, Digitalization, Intellectual Capital, and Stock Prices: The Moderating Role of CSR Astrianto, Diego Maret; Lovita, Erna
Research of Accounting and Governance Vol. 4 No. 1 (2026): JANUARY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i1.543

Abstract

This study examines the effects of accounting information value relevance, digitalization disclosure, and intellectual capital on stock prices, with Corporate Social Responsibility (CSR) as a moderating variable. Using panel data from 17 Indonesian banking firms over 2021–2024 (68 firm-year observations), a fixed-effects regression model is employed to control for unobserved firm heterogeneity. The results indicate that earnings per share (EPS), price-to-book value (PBV), digitalization disclosure, and intellectual capital significantly influence stock prices (p < 0.05). Moderation analysis reveals that CSR strengthens the relationship between EPS and stock prices as well as between intellectual capital and stock prices, while the interaction effects of CSR with PBV and digitalization disclosure are not significant. These findings suggest that CSR does not uniformly enhance all value drivers. Model fit varies across specifications, highlighting the importance of robustness checks. Overall, the study shows that CSR enhances the market impact of profitability and intellectual resources, but not all accounting or digital signals. From a managerial perspective, firms should focus on sustaining high-quality earnings, developing intellectual capital, and integrating CSR strategically to improve market valuation.
Digitalisasi UMKM Untuk Mendongkrak Produk Lokal dan Ekonomu Daerah Prabantoro , Gatot; Mais, Rimi Gusliana; Lovita, Erna; Nursanita, Nursanita; Apandi, Aden; Aprileny, Imelda
Journal of Entrepreneurship and Community Innovations Vol 4 No 2 (2026): FEBRUARI 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v4i2.430

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian daerah, namun masih menghadapi permasalahan rendahnya literasi digital dan keterbatasan akses pasar yang berdampak pada daya saing produk lokal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kapasitas pelaku UMKM dalam menerapkan strategi digitalisasi usaha. Kegiatan dilaksanakan melalui webinar internasional yang diikuti oleh sekitar 150 peserta UMKM dari berbagai daerah Kepulauan Sangihe Sulawesi Utara. Metode yang digunakan meliputi penyampaian materi, diskusi interaktif, dan sesi tanya jawab. Data diperoleh secara deskriptif dan kualitatif melalui tingkat partisipasi peserta, interaksi selama kegiatan, serta umpan balik yang diberikan. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai pentingnya digitalisasi UMKM, perubahan sikap yang lebih positif terhadap pemanfaatan teknologi digital, serta kesiapan peserta dalam menerapkan strategi digital pada pengelolaan dan pemasaran usaha. Kegiatan ini menyimpulkan bahwa edukasi digital berbasis webinar efektif sebagai langkah awal transformasi digital UMKM dan memiliki implikasi manajerial dalam mendorong peningkatan daya saing serta keberlanjutan usaha
Co-Authors Apandi, Aden Aprileny, Imelda Astrianto, Diego Maret Dzulfikar, Muhammad Ali Farah, Ismi Addini Faruqi, Faris Gatot Prabantoro Irvan Noormansyah Khoiriyah, Maisa Nur Luthfia, Diana Mansur, Amin Megayani, Megayani Mustika, Maya Nursanita, Nursanita Prabantoro , Gatot Rianto, Adi Rimi Gusliana Mais Roswida, Karisma Devi Suryadi, Arief Uun Sunarsih Zainal Abidin