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E-Commerce Implementation Towards SME's Achievement Kristina, Natalia; Gunawan, Erick Teofilus; Memarista, Gesti
Pinisi Business Administration Review Volume 5 Nomor 2, September 2023
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pbar.v5i2.52520

Abstract

Advances in technology and business competition that is quite rapid require that Micro, Small and Medium Enterprises, MSMEs adapt quickly. MSMEs' efforts to survive in these conditions are carried out through the use of e-commerce and fulfillment of customer satisfaction which plays an important role in the financial performance of MSMEs. This study discusses the effect of using e-commerce and customer satisfaction on 157 MSME owners across Indonesia. The method used in this research was carried out by distributing questionnaires filled out by MSME owners which were processed using multiple analysis. The results of this study indicate that the use of e-commerce has a positive effect on financial performance in SMEs and customer satisfaction has no effect on financial performance. This study explains that e-commerce usage by MSMEs is able to optimize performance including increasing sales, reducing costs, increasing profits and increasing the amount of inventory that is taken out. Meanwhile, financial performance is not affected by customer satisfaction from the use of e-commerce, which means that using e-commerce or traditional sales by MSMEs will not affect customer satisfaction. The results of this study conclude that the financial performance of MSMEs can be optimized through e-commerce usage without being affected by customer satisfaction.
Peningkatan Literasi Keuangan Anak Sejak Dini pada Sekolah PAUD Melati Surabaya Melalui Gamifikasi Memarista, Gesti; Kristina, Natalia
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): Agustus 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jabdimas.v6i2.14789

Abstract

Kegiatan pengabdian masyarakat dilaksanakan pada Sekolah PAUD Melati Surabaya. Tujuannya adalah untuk meningkatkan literasi keuangan sejak dini pada siswa PAUD. Metode yang digunakan dalam kegiatan pengabdian masyarakat yakni dengan metode gamifikasi. Terdapat tiga puluh siswa dan lima guru yang dikenal dengan bunda PAUD yang mengikuti kegiatan abdimas. Pelaksanaan kegiatan dilakukan oleh dua dosen dan empat mahasiswa dari Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya. Metode gamifikasi menjelaskan penyampaian materi manajemen keuangan yakni terkait belajar mengelola uang dengan cara menabung melalui celengan sederhana yang dibagikan kepada para siswa. Metode gamifikasi ini akan mempermudah membantu siswa dan guru PAUD untuk mengaplikasikan pengelolaan keuangan secara sederhana yaitu melalui sistem belajar sembari bermain. Hasil pemberian kegiatan pengabdian kepada masyarakat ini adalah peningkatan literasi keuangan bagi siswa PAUD untuk belajar hemat dan menabung yakni dengan akurasi dari 71% sebelum Abdimas menjadi 96% setelahnya. Melalui metode gamifikasi ibu guru PAUD memperoleh informasi baru berupa cara dalam sistem belajar keuangan sembari bermain yang meningkatkan literasi keuangan dari 87% menjadi 93% setelah abdimas, selain itu juga dapat membantu wali murid PAUD untuk turut serta memberikan pemahaman keuangan dalam keluarga yang menjadi lebih mudah saat celengan dibawa pulang dan diulas kembali dalam kelas selama pelaksanaan kegiatan pengabdian masyarakat. Peningkatan literasi keuangan orang tua atau wali murid PAUD dari sebelum kegiatan abdimas adalah 71%, menjadi 96% setelah adanya diskusi bersama terkait kemampuan literasi keuangan.
Implementing UTAUT Model to Analyze Consumer Behaviour in Mobile Recycling Application Elizabeth Shirley, Stephanie; Santoso, Joan; Kristina, Natalia
MATICS: Jurnal Ilmu Komputer dan Teknologi Informasi (Journal of Computer Science and Information Technology) Vol 16, No 1 (2024): MATICS
Publisher : Department of Informatics Engineering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mat.v16i1.26930

Abstract

Abstract—Waste disposal continues to increase globally, causing environmental issues to worsen. Indonesia, with its rapidly growing cities, also struggles to manage all this waste. Numerous mobile applications were released to recycle waste more effectively. However, The rate of mobile recycling application adoption is still low. We contend that lack of awareness and knowledge on recycling is the main cause of low adoption from people, that makes them deny the need for recycling and individual responsibility. Hence, the purpose of this study is to find out if sociopreneur awareness implementation, workshop, on recycling application influence the adoption of recycling applications. TPB and UTAUT model is used to attest the acceptance of workshop on recycling application. Quantitative approach is employed in this study, using a questionnaire of 139 respondents. The structural model is calculated using Smart PLS tools, and the results are validation data. According to the results, the user's intention to use recycling applications with a workshop feature is positively and significantly impacted by four variables (T-Values ≥ 1.96), which are Functional Expectancy, Attemption, Support System, and Perceived Control. While, Society Influence have negative effects (T-Values 1.96) on the user's intention to use recycling applications with a workshop feature.
The Effect of Intellectual Capital Management on The Use of Management Accounting Practices in The SME Consumer Goods Industry in East Java Kristina, Natalia; Widyaningdyah, Agnes Utari; Rachmawati, Dyna
Ekonomi Bisnis Ekonomi Bisnis, Volume 26, No.2, July 2021
Publisher : Departemen Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v26i2p97-108

Abstract

Increased business competition of Small and Moderate Enterprises, SME, makes each business unit eager to compete. The business units realize the achievement by managing the intellectual capital accurately and making a decision based on information of Accounting Practice Management. This research aims to determine the influence of intellectual capital management toward the accounting practice management of SMEs in good consumable industries in East Java. The researchers took the sample with a non-probability sampling technique. Then, they analyzed the data with Ordinary Least Square regression (OLS). The respondents were SME doers. They were 126 respondents with various backgrounds. This research used other approaches by adding a controlled variable, the years of business. The results statistically found a positive and significant influence of intellectual capital management with accounting practice management. Thus, Small and Moderate Enterprises, while managing their intellectual capital maximally, could influence the implementation of accounting practice management to provide supportive information in making an organizational decision. On the other hand, the years of business in this research did not significantly influence managerial practice in SMEs.
The Relation Between The Intensity of Market Competition, Intellectual Capital, Management Accounting Practices in Coventional and Digital SME Rachmawati, Dyna; Kristina, Natalia; Chow Poh Ling
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.2282

Abstract

This study investigates the difference of the impact of external and internal environment on the use of management accounting practices between conventional and digital SMEs. The use of management accounting practices assists the SMEs to make good decision. The aim of the study to test the relationship between intensity of market competition (external environment) and intellectual capital (internal environment) on the use of management accounting practices, so that the SMEs leverage their performance. The population of this research is conventional and digital SMEs in East Java. This study uses the convenience method as a sampling technique. The data collection results are 179 SMEs consisting of 127 conventional and 52 digital SMEs. The test results with SMART-PLS show that (1) the intensity of market competition has a positive effect on intellectual capital both conventional and digital SMEs, (2) intellectual capital has a positive effect on traditional MAP and on contemporary MAP both conventional and digital SMEs, (4) traditional MAP has a positive effect on business performance in conventional SMEs, and (5) contemporary MAP has no effect on business performance in digital SMEs.
Apa yang Mendorong Kepuasan Finansial Indonesia di Masa Wabah Covid-19? Memarista, Gesti; Kristyanto, Visi Saujaningati; Kristina, Natalia
Jurnal Manajemen Maranatha Vol 21 No 2 (2022): Jurnal Manajemen Maranatha
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v21i2.4645

Abstract

Financial satisfaction has changed since the Covid-19 pandemic since many people experience health problems, lose their jobs, until psychological disorders. This study aims to determine the factors driving income earners' financial satisfaction before and during the Covid-19 outbreak in Indonesia. The variables studied are religiosity, ethnicity, and health level related to financial activities. This research method uses a quantitative approach to estimate the factors that influence financial satisfaction using multiple linear regression and comparison tests between financial satisfaction before and during the Covid-19 outbreak. There are 159 respondents in this study. The research result shows that religiosity and the ethnic had no significant effect on financial satisfaction before and during the Covid-19 outbreak. Yet, the health level significantly impacted financial satisfaction before and during the Covid-19 outbreak. Health level is an essential factor so that a person can work very well to generate income and obtain financial satisfaction. The respondents’ financial satisfaction before and during the Covid-19 is significantly different. Respondents also have more financial anxiety during the Covid-19 outbreak. The research implication is that the Indonesian people must consider financial planning that suits with financial conditions. Due to the more suitable financial planning, it will increase Indonesian financial satisfaction even during the Covid-19 outbreak.
Harmonisasi Identitas Pribadi dan Pajak Melalui Pemadanan NIK dan NPWP dalam Pendampingan SPT Tahunan WPOP Sari, Dian Purnama; Purwanto, Marini; Esa, Ariston Oki; Kristina, Natalia
Welfare : Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2023): Welfare : Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v1i4.687

Abstract

This service activity was carried out with the aim of directly assisting the reporting of the 2022 annual SPT as well as matching ID Number with TIN for Individual Taxpayer. There is a difference with previous years because it was followed by the matching of ID Number as TIN. The implementation method is carried out directly and via zoom. This activity went well. The total number of participants accompanied was 31 Individual Taxpayer. Individual Taxpayer who are accompanied include permanent employees, freelancers and MSME entrepreneurs. The 2022 Annual reporting process for Individual Taxpayer is running smoothly. The problem with reporting that occurs is more towards the taxpayer's unpreparedness of data. However, some of the obstacles in matching ID Number as TIN are more related to population issues. For this population problem, taxpayers must take care of it themselves with relevant government departments. Activities to match ID Number as TIN should continue to be carried out bearing in mind that the implementation of ID Number as TIN will be carried out in full starting January 1, 2024.
PENGUNGKAPAN PAJAK DI INDONESIA: SEBUAH CONTENT ANALYSIS Sari, Dian Purnama; Tambunan, Tigor; Kristina, Natalia; Leong, Joshua; Wardoyo, Eirene Puspita
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i2.2187

Abstract

Many countries are starting to require tax disclosure. In Indonesia, the Mandatory Disclosure Rule (MDR) has been announced but has never been implemented. Tax disclosure is expected to be an alternative change to the Mandatory Disclosure Rule (MDR). The purpose of this study is to analyze tax disclosures made by companies in Indonesia. This research was conducted using the content analysis method to classify and measure each of Mgammal's (2019) measurement items more accurately. The results showed that 12 items were fully represented by all company samples, 13 items were presented as company samples and 6 measurement items were not presented at all by company samples. It is hoped that the implementation of tax disclosure measurements carried out in this research can become a basis for compiling relevant tax disclosure items in Indonesia.
Caffeine and Caffeic Acid as Acetylcholinesterase Inhibitors: In Silico Perspectives Wira Waskitha, Stephanus Satria; Wiranata, Bonifacius Ivan; Mark, Julyus Jason; Krisantia, Herluin Sekar; Kristina, Natalia; Ardine, Glory Ivana; Prasetyo, Chrisologus Ivan; Gani, Michael Raharja; Riswanto, Florentinus Dika Octa; Istyastono, Enade Perdana
Jurnal Farmasi Sains dan Komunitas (Journal of Pharmaceutical Sciences and Community) Vol 22, No 2 (2025)
Publisher : Sanata Dharma University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/jpsc.009687

Abstract

Alzheimer's disease (AD) has been recognized as a significant issue affecting population health globally and tended to increase over the years. The utilization of natural products for AD treatments has been widely studied, which possibly offers better outcomes with minimum side effects. Coffee consumption has been subjected as a lifestyle propensity, which offers beneficial advantages including reducing the risk of AD. Bioactive natural compounds contained in coffee such as caffeine and caffeic acid have been experimentally proven to be acetylcholinesterase (AChE) inhibitors, a pivotal target enzyme for AD treatments. This research aimed to explore the dynamics interactions of caffeine and caffeic acid in the AChE active site using the in silico approach. In this study, 100 redocking and docking simulations were implemented before the molecular dynamics (MD) simulations. The 55-ns MD simulations of huprine X, caffeine, and caffeic acid were implemented to study the dynamics interactions. Conformational stability, free energies of binding, and interaction hotspots were identified during the simulations. Our findings informed that caffeine interacted in the active site during the simulations, revealing the importance of the imidazole ring in maintaining the interactions. In contrast, caffeic acid interacted longer in the plausible allosteric site, forming ionic, hydrogen bonds, and aromatic interactions.