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All Journal JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Jurnal Pengabdian Kepada Masyarakat Serumpun Mencipta
Lestari, Rahma
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Religion Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Other

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IMPLEMENTASI PENGABDIAN KEPADA MASYARAKAT DALAM MENGANGKAT SEJARAH TERBENTUKNYA PANTAI KARANG BOLONG Lestari, Rahma; Usep Saepul Mustakim
JPM Serumpun Mencipta Vol. 2 No. 2, September (2025): Jurnal PkM Serumpun Mencipta
Publisher : JPM Serumpun Mencipta

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Abstract

Karang Bolong adalah sebuah objek wisata alam yang terletak di Desa Karang Suraga, Kecamatan Cinangka, Kabupaten Serang, Provinsi Banten, yang memiliki aneka ragam keunikan karena terdapat karang besar berlubang yang membentuk seperti gerbang sehinnga menajadi daya tarik tersendiri karena tidak di miliki oleh pantai lain. Objek wisata ini memiliki sejarah yang kaya, keunikan alam yang menarik, dan nilai budaya yang tinggi. Penelitian ini bertujuan untuk menggambarkan karakteristik dan keunikan Karang Bolong sebagai objek wisata alam, serta menganalisis dampaknya terhadap masyarakat lokal. Hasil penelitian menunjukkan bahwa Karang Bolong telah menjadi salah satu destinasi wisata yang sangat populer di Banten dan telah memberikan dampak positif terhadap masyarakat lokal.
Panel Data Regression to Analyze the Impact of Accounting Automation on Cost Efficiency in Service Companies Lestari, Rahma; Pratama, Andika
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 5 No. 1 (2026): JANUARI| JIMEB : Jurnal Ilmiah Manajemen, Ekonomi, Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/m8z0h892

Abstract

The evolution of digital tech has completely transformed traditional ways of working in the accounting field, making accounting automation a primary tool for reducing expenses and increasing operational efficiency. The use of RPA, cloud accounting, and AI is fundamental to cost-performance optimization for service organizations that rely primarily on the speed and precision of information. The present research aspires to make an empirical investigation into the effect of accounting automation on the cost efficiency of service firms in Indonesia. The examination is conducted using a fixed-effects panel data regression model (Fixed Effects Model) with 240 observations from 40 service firms for the period 2018–2023. The analysis shows that accounting automation is positively and significantly correlated with cost efficiency (coefficient = 0.283; p < 0.05). On the other hand, firm size and digitalization have a positive impact, but leverage still does not significantly affect the result. The overall effect of the independent variables on the dependent variable is very strong, as indicated by an R² of 0.712. The research is innovative in several ways, including the use of panel data to uncover the long-term effects of automation and the application of TCE and TAM theories to cost efficiency. The results support the idea that accounting automation is not only a technological change but also a powerful management strategy for improving cost efficiency and enhancing the competitiveness of service firms in the digital era.
Co-Authors Andika Pratama Mustakim, Usep Saepul