Article Per Year (5 Year)
p-Index From 2020 - 2025
1.235
P-Index
This Author published in this journals
All Journal Jurnal Mirai Management Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Pengabdian Masyarakat (ABDIRA) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Bisantara Informatika
Malau, Eve Ida
Unknown Affiliation
Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Analisis Pemberian Kredit Pada PT. Bank Sumut Pematangsiantar Damanik, Asmawati Halilah; Malau, Eve Ida; Berlien, Richard
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 2 No. 2 (2024): Jurnal Ekonomi, Akutansi dan Manajemen Nusantara (JEAMA)
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v2i2.47

Abstract

Penelitian ini bertujuan untuk melakukan evaluasi mendalam terhadap kebijakan penentuan bunga dan jaminan dalam proses pemberian kredit di PT. Bank Sumut Pematangsiantar. Dalam konteks lingkungan perbankan yang dinamis, penentuan bunga dan jenis jaminan memiliki dampak yang signifikan terhadap kelancaran transaksi kredit dan risiko yang dihadapi oleh bank. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus untuk menggali persepsi dan pandangan internal bank terkait kebijakan tersebut. Melalui wawancara mendalam dengan pihak terkait di PT. Bank Sumut Pematangsiantar, penelitian ini mengidentifikasi faktor-faktor yang mempengaruhi penentuan suku bunga dan persyaratan jaminan dalam pemberian kredit. Hasil penelitian menunjukkan bahwa kebijakan penentuan bunga dan jaminan di bank ini dipengaruhi oleh berbagai faktor seperti risiko kredit, tingkat suku bunga pasar, profil nasabah, dan pertimbangan kebijakan eksternal.  Selain itu, penelitian ini juga mengungkapkan bahwa strategi penentuan bunga dan jaminan harus seimbang antara mendorong pertumbuhan kredit yang sehat dan mengelola risiko yang mungkin timbul. Kebijakan yang tepat dalam penentuan bunga dan persyaratan jaminan dapat mempengaruhi daya saing bank, kepercayaan nasabah, dan stabilitas keuangan. Kesimpulan dari penelitian ini adalah bahwa kebijakan penentuan bunga dan jaminan di PT. Bank Sumut Pematangsiantar memainkan peran penting dalam mengelola portofolio kredit dan risiko. Penting bagi bank untuk terus memantau perkembangan pasar dan risiko yang ada serta melakukan penilaian yang cermat terhadap nasabah dalam menentukan suku bunga dan jenis jaminan yang sesuai. Penelitian ini memberikan kontribusi dalam memahami dinamika kebijakan perbankan dan memberikan panduan bagi bank dalam mengoptimalkan keputusan terkait pemberian kredit.
PERANCANGAN APLIKASI DELIVERY ORDER PEMESANAN MAKANAN PADA L-GIAN CAFE KISARAN BERBASIS WEB Suharjo; Malau, Eve Ida; Sakban, Muhammad
Jurnal Bisantara Informatika Vol. 7 No. 1 (2023): Jurnal Bisantara Informatika (JBI) Vol. 7 No. 1 Tahun 2023
Publisher : Akademi Manajemen Informatika dan Komputer PARBINA NUSANTARA Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan teknologi informasi dan komunikasi telah membawa dunia menujukehidupan modern yang memberikan banyak kemudahan, kecepatan dan kenyamananberaktifitas. Berkat perkembangan teknologi informasi dan komunikasi yang revolusionertersebut, industri dan pelaku bisnis dengan cepat dan tanggap dalam memenuhi kebutuhan danmemberikan solusi bagi masyarakat modern yang semakin dinamis dan menghargai waktu. Salahsatu kemajuan teknologi komunikasi yang dapat dirasakan adalah fasilitas pesan antar (deliveryorder) yang akan dirancang pada sebuah cafe dengan nama L-Gian Cafe.
PENGARUH PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL DI KOTA PEMATANG SIANTAR Malau, Eve Ida; Sumaizar, Sumaizar
Jurnal Riset Akuntansi & Keuangan Vol 9 No. 1 Tahun 2023
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jrak.v9i1.2453

Abstract

ABSTRACT This research aims to determine and analyze the effect of original local revenue (PAD) on the capital expenditure of Pematang Siantar city. The data used in this research is time series data regarding original local revenue and capital expenditure of Pematang Siantar city in 2011-2022. Data analysis methods consist of simple linear regression analysis, t-test, and analysis of the coefficient of determination. From the simple linear regression analysis is obtained Y = 25.019 + 1.276X.. The constant value of 25.019 means that if the original local revenue is constant, the capital expenditure of Pematang Siantar city is 25.019. The original local revenue regression coefficient shows a positive effect on capital expenditure of 1.276. From the results of the t-test is explained that t count > t table (2.054 > 1.812) where original local revenue affects capital expenditure. From the analysis of the coefficient of determination is known that original local revenue influences the capital expenditure of Pematang Siantar city by 29.7% and the other 70.3% is influenced by other factors other than original local revenue.
Efektivitas Penerapan Aplikasi Sistem Keuangan Desa (Siskeudes) Dalam Tata Kelola Keuangan Desa Naunu Kecamatan Fatuleu Kabupaten Kupang Nusa Tenggara Timur Nunes, Zeferio Da Costa; Rozari, Petrus Emanuel De; Malau, Eve Ida
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.10229

Abstract

This study aims to analyze the effectiveness of implementing the Village Financial System (Siskeudes) application in the financial management of Naunu Village, Fatuleu District, Kupang Regency, focusing on achievement results, the availability of human resources (HR) and infrastructure, as well as the stages of the financial management process. The research employed a descriptive qualitative method through interviews, observations, and documentation studies. The findings reveal that since its implementation in 2019, Siskeudes has improved transparency, accountability, and orderliness in village financial management, as reflected in the increase of Naunu Village’s Village Development Index (IDM) status to a developing village in 2023. However, full effectiveness has not yet been achieved due to limited HR capacity, with most village officials only graduating from senior high school, the workload being concentrated on a single operator who also serves as the village treasurer, and inadequate infrastructure such as limited computer units and unstable internet connectivity. The study concludes that while the implementation of Siskeudes in Naunu Village has generally been successful, further optimization is needed through capacity building for village officials, workload distribution, and the provision of better supporting infrastructure. Keywords: Siskeudes, Village Financial Management, Effectiveness
Pendampingan Akses Pembiayaan dan Kemitraan sebagai Upaya Penguatan BUMDes Tetus Kuanheum, Kabupaten Kupang Diliana, Widia Octari; Malau, Eve Ida
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.1148

Abstract

Tetus Kuanheun Village Owned Enterprise faces limited funding and obstacles in establishing strategic partnerships with various parties, resulting in poor business management and development capabilities. This community service activity aims to strengthen financial literacy, increase capital acquisition capabilities, expand partner networks, and sustainably develop the business. The Community Partnership Program is implemented through mentoring methods in the form of outreach and Focus Group Discussions (FGDs). The results of these activities indicate that Village Owned Enterprise administrators have a better understanding of alternative access to formal and informal financing, the importance of collaboration with financial institutions, local governments, the private sector, and digital platforms, and increased awareness of the importance of financial literacy and a strong partnership network. By strengthening financial literacy, Village Owned Enterprise has the potential to increase its competitiveness and contribution to Village Original Income in a sustainable manner.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA PEMBANGKIT LISTRIK TENAGA UAP (PLTU) BOLOK Hanaga, Britney Filianie; Arthana, I Komang; Malau, Eve Ida
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.3350

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi lingkungan di PLTU Bolok, dengan fokus pada proses identifikasi, pengukuran, pencatatan, pelaporan, dan pengauditan biaya lingkungan, serta klasifikasi biaya lingkungan berdasarkan model Hansen dan Mowen. Selain itu, penelitian ini juga bertujuan untuk menilai efektivitas penerapan akuntansi lingkungan tersebut dalam mendukung pengelolaan lingkungan yang akuntabel dan berkelanjuta. Penelitian menggunakan pendekatan kualitatif deskriptif dengan pengumpulan data melalui wawancara mendalam, dokumentasi, dan observasi. Hasil penelitian menunjukkan bahwa PLTU Bolok telah menerapkan akuntansi lingkungan secara bertahap, dengan pengelompokan biaya pencegahan, deteksi, kegagalan internal dan eksternal. Penerapan ini juga berdampak positif terhadap legitimasi perusahaan di mata masyarakat. Penelitian ini memberikan kontribusi dalam pengembangan ilmu akuntansi lingkungan serta sebagai referensi bagi perusahaan dalam meningkatkan transparansi pelaporan lingkungan
MODEL KONSEPTUAL INTEGRASI AKUNTANSI LINGKUNGAN KE DALAM PELAPORAN KEUANGAN: IMPLIKASI BAGI AKUNTABILITAS DAN PRAKTIK AKUNTANSI MODERN Astuti, Novising Dewi; Malau, Eve Ida; Bahantwelu, Maria Immaculata
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.25476

Abstract

This research aims to develop a conceptual model for integrating environmental accounting into financial reporting as an effort to strengthen accountability and promote sustainable accounting practices. Environmental accounting is seen as a strategic instrument capable of connecting the economic and ecological dimensions within the context of modern organisational reporting. Through a qualitative approach based on theoretical review and analysis of current literature, this research examines the development of environmental accounting thought and implementation across various sectors, and identifies the remaining obstacles in its integration process. The study results indicate that the implementation of environmental accounting in financial reporting is not yet optimal due to limitations in reporting standards, low understanding of sustainability issues among accounting practitioners, and the absence of binding regulations. Nevertheless, integrating environmental information into financial reporting has proven to enhance transparency, strengthen public accountability, and broaden companies' social legitimacy. The proposed conceptual model positions accountants as agents of change who play an active role in connecting the economic, social, and environmental dimensions through an integrated reporting system. Theoretically, this research enriches the traditional financial reporting paradigm towards sustainability reporting, while practically providing direction for the development of policies and the competence of the accounting profession in supporting more environmentally responsible governance.
Co-Authors Arthana, I Komang Astuti, Novising Dewi Bahantwelu, Maria Immaculata Berlien, Richard Damanik, Asmawati Halilah de Rozari, Petrus E. Diliana, Widia Octari Hanaga, Britney Filianie Nunes, Zeferio Da Costa Sakban, Muhammad Suharjo Sumaizar, Sumaizar