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All Journal Jurnal Keuangan dan Perbankan Jurnal Ilmu Komunikasi Journal of Economics, Business, & Accountancy Ventura AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Dinamisia: Jurnal Pengabdian Kepada Masyarakat Pendas : Jurnah Ilmiah Pendidikan Dasar Masyarakat Telematika Dan Informasi : Jurnal Penelitian Teknologi Informasi dan Komunikasi ACCRUALS (Accounting Research Journal of Sutaatmadja) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Ilmiah Akuntansi Kesatuan JAKPI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat Intellektika: Jurnal Ilmiah Mahasiswa Kajian Ekonomi dan Akuntansi Terapan Jurnal Komunikasi Indonesia Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Akuntansi
Lidya Agustina
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Sistem Reputasi Penjual dalam Proses Pengambilan Keputusan Pembelian di Platform C2C E-commerce Agustina, Lidya; Kurniawan, Firman
JURNAL KOMUNIKASI INDONESIA Vol. 7, No. 1
Publisher : UI Scholars Hub

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

Abstract

This study discusses the process of purchase decision making which made through online transaction in customer to customer (C2C) e-commerce platform. Online review and online rating have been known as a part of electronic word of mouth which has an impact on buyer's purchase decisions. This study use Kotler and Keller's (2009) purchase making decision process to finds out the purchase decision making process which happens through C2C e-commerce. This study also aims to finds out how online reviews and online rating are used in purchase decision making process. This study uses post-positivistik paradigm with qualitative approach and case study strategy. Data were obtained from in-depth interview and literature studies. The results of this study show that the informations in online review and online rating can provide an overview of seller's reputation and form buyer's perception of products and services quality. The results also indicate that in the purchase making decisions process, there is a zero moment of truth phase. In this phase, buyers learn about the product or seller's reputation through the information that they got from online sources. One of the informations used in zero moment of truth is from online review and online rating.
CEO’S GENDER AND EARNINGS MANAGEMENT Debbianita, Debbianita; Prayogo, Enny; Agustina, Lidya; Erwan, Erwan

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.747 KB) | DOI: 10.31955/mea.v5i2.1077

Abstract

The aim of this study is to see how the gender of CEO affects earnings management in manufacturing companies that were listed on Indonesia Stock Exchange in 2018. Explanatory analysis was used in this study, and judgment sampling method was used to determine the sample size. The research hypothesis was checked with SPSS version 20 and the result shows that The gender of the CEO has no effect on earnings management.
Pengaruh Perubahan Tarif Pajak, Sanksi Perpajakan Dan Kesadaran Pembayaran Pajak Terhadap Kepatuhan Wajib Pajak Lidya Agustina; Fauziyah Fauziyah; Srikalimah Srikalimah
Intellektika : Jurnal Ilmiah Mahasiswa Vol. 1 No. 6 (2023): November : Jurnal Ilmiah Mahasiswa
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/intellektika.v1i6.497

Abstract

The type of research applied in this research uses quantitative descriptive. This research was carried out at the Kediri City Micro Business and Manpower Service. The research sample for a population of 230 and the 90% confidence level is 70. The results of this study show that the tax rate change variable (X1) has a partially significant effect on taxpayer compliance (Y). This shows that the significant value of the tax rate change variable is 0.001< 0.05, then H1 is accepted and H0 is rejected. The tax sanctions variable (X2) has a partially significant effect on taxpayer compliance (Y). This shows that the significant value of the organizational commitment variable is 0.000 < 0.05, so Ha2 is accepted and H0 is rejected. Tax payment awareness variable (X3 ) has a partially significant effect on taxpayer compliance (Y). This shows that the significant value of the organizational culture variable is 0.000<0.05, so Ha3 is accepted and H0 is rejected. The variables changes in tax rates (X1), tax sanctions (X2) and awareness of tax payments (X3) have a significant effect simultaneously on taxpayer compliance (Y). This is shown by the significant value of the solidarity, organizational commitment and organizational culture variables of 0.000<0.05, then Ha4 is accepted and H0 is rejected.
SOSIALISASI DIGITAL MARKETING PADA PELAKU USAHA MIKRO KECIL MENENGAH (UMKM) DI DESA PASIRKALIKI KABUPATEN KARAWANG Ridwan, Mochammad; Agustina, Lidya; Asmawanti-S, Dri; Fajar, Akhmad; Solihat, Iis; Zarkasyi, Mochammad Wahyudin; Winarningsih, Srihadi; Sukmadilaga, Citra
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 6 No. 3 (2023): Desember : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v6i3.5846

Abstract

Pandemic Covid-19 telah membawa perubahan ke berbagai sector, tidak terkecuali mempengaruhi kegiatan pemasaran pada usaha kecil dan mikro. Para pengusaha kecil dan mikro yang biasanya memasarkan produknya secara tradisional, kini dituntut untuk dapat memasaran produknya secara digital agar dapat bertahan pada persaingan bisnis saat ini. Kegiatan pengabdian pada masyarakat ini bertujuan untuk membantu menyelesaikan persoalan yang dihadapi oleh pemilik usaha di wilayah Desa Pasirkaliki, Kecamatan Rawamerta, Kabupaten Karawang. Permasalahan yang paling membutuhkan solusi adalah dari bidang marketing. Pemilik usaha memiliki keterbatasan wawasan dan keterampilan dalam memasarkan produknya. Tim pelaksana membantu UMKM untuk memiliki kanal bisnis marketing yang berbasis digital, sehingga pemilik usaha dapat meningkatkan pendapatannya. Metode yang digunakan adalah seminar dan diskusi. Hasil kegiatan menunjukkan terjadi peningkatan pengetahuan dari seluruh peserta kegiatan, terlihat dari hasil post-test yang diberikan kepada seluruh peserta. Hasil kegiatan adalah seluruh peserta sudah memiliki kanal digital marketing, beberapa diantaranya adalah Whatsapp bisnis, akun marketplace shopee dan media sosial facebook dan instagram. Diharapkan dengan memiliki kanal bisnis yang baik, keuntungan usaha UMKM dapat meningkat dengan pesat.   Kata Kunci: digital, marketing; umkm;
Accounting Digitalization Innovation for MSME Success: Financial Statement Preparation Training Hidayat, Vinny Stephanie; Agustina, Lidya; Tjun, Lauw Tjun; Lingga, Ita Salsalina; Carolina, Yenni; SeTin, SeTin; Marpaung, Elyzabet Indrawati; Susilawati, Christine Dwi Karya
Jurnal Pengabdian Pada Masyarakat Vol 9 No 4 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i4.960

Abstract

The reason for this community activity is that some MSMEs have yet to report their firm using proper financial statements. On May 20, 2024, at the Cireundeu Traditional Village, a community service event that includes training on creating financial statements for MSMEs takes place. The goal of this training is to improve participants comprehension of the Basic Equation of Accounting and Financial Statements as well as the Digitization of Financial Statements, an innovation that MSMEs will need to embrace in order to grow their businesses and thrive in the increasingly competitive business environment of the digital age. The method used in this community service includes discussion and counseling strategies in addition to case studies (exercises in preparing direct financial statements). Excel templates for digital financial statements as well as comprehensive and methodical information on the fundamental accounting and financial statement equations were provided to the participants. Following the speaker's presentation and Q&A period, the participants had the opportunity to practice creating financial statements in real time with the help of facilitators. After completing this training, participants should be able to create digital financial reports for MSMEs based on their own business needs. After carrying out this community service, it can be concluded that participants have gained an adequate understanding of the basic equations of accounting and the preparation of financial statements, and will use the knowledge from this training for the preparation of MSME financial reports that they carry out.
PENGARUH PERAN SEKTOR PARIWISATA PADA PERTUMBUHAN EKONOMI DI KOTA BENGKULU Agustina, Lidya
Journal of Development Economics and Digitalization, Tourism Economics Vol. 1 No. 4 (2024): Oktober
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v1i4.1475

Abstract

Penelitian ini bertujuan untuk menganalisis dampak sektor pariwisata terhadap pertumbuhan ekonomi di Kota Bengkulu. Metode penelitian menggunakan data time series dari tahun 2017 hingga 2024 yang diperoleh dari Dinas Pariwisata Provinsi Bengkulu, Badan Pusat Statistik, dan sumber referensi lainnya. Teknik analisis yang diterapkan adalah regresi sederhana dengan bantuan program Statistical Packages for Social Science (SPSS). Hasil penelitian menunjukkan bahwa sektor pariwisata tidak memiliki pengaruh signifikan terhadap pertumbuhan ekonomi di Kota Bengkulu. Hal ini mengindikasikan bahwa pertumbuhan ekonomi dipengaruhi oleh berbagai faktor lain yang tidak hanya berasal dari sektor pariwisata. Simpulan, bahwa pentingnya mempertimbangkan aspek-aspek lain dalam mendorong pertumbuhan ekonomi, sekaligus mengoptimalkan potensi sektor pariwisata sebagai salah satu penopang pembangunan daerah. Kata Kunci: Sektor Pariwisata, Pertumbuhan Ekonomi, Regresi Sederhana, Data Time Series, Pembangunan Daerah
Literasi Pengelolaan Keuangan Pribadi bagi Masyarakat Desa Jati Endah Alwi, Fachri; Agustina, Lidya; Meythi, Meythi; Martusa, Riki
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 9 No 2 (2025): Volume 9 Nomor 2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v9i2.24710

Abstract

The problem encountered in the Jati Endah Village community is the low level of financial management literacy which is indicated by the lack of public understanding regarding personal financial management. This community service activity aims to improve public understanding regarding personal financial management so that people are able to manage their finances optimally. The method of activity carried out is community service in the form of coaching including material presentation accompanied by financial management practices. The results of the community service show an increase in public understanding regarding how to manage personal finances and finances in the business being run. The community also understands the concepts and accounting equations in financial reports which are useful in future financial planning. This activity received a positive response and high enthusiasm from the participants so that it was considered to provide a positive contribution to the community. With the coaching activities carried out, it is hoped that the community can effectively manage their personal finances, be able to plan business development and achieve economic independence in a sustainable manner.
Peranan Sistem Informasi Akuntansi Penggajian dan Pengupahan Guna Mendukung Ketepatan Hasil Penghitungan Gaji dan Upah Lidya Agustina; Robertha Titik
Jurnal Akuntansi Vol. 2 No. 2 (2003)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.251

Abstract

Perusahaan pada umumnya membutuhkan sumber daya manusia yang memiliki keahlian teknis serta sikap moral yang baik, tetapi untuk dapat memiliki sumber daya manusia yang berkualitas diperlukan biaya yang tidak sedikit, karenaperusahaan harus memberikan kompensasi yang sebanding dengan kinerja karyawannya. Gaji dan upah yang diberikan kepada karyawan merupakan bentuk kompensasi yang diberikan perusahaan atas kinerja karyawan, selain itu gaji dan upah juga dapat mendorong kinerja karyawan, sehingga perusahaan dituntut untuk memberikan gaji dan upah kepada karyawan dalam jumlah yang tepat dan pada waktu yang tepat. Berkaitan dengan hal tersebut, maka perusahaan membutuhkan suatu sistem penggajian dan pengupahan yang dapat memberikan informasi pokok mengenai data kepegawaian yang diperlukan sebagai dasar penghitungan gaji dan upah karyawan. Berdasarkan hasil penelitian dan pembahasan, maka dapat ditarik kesimpulan bahwa sistem informasi akuntansi penggajian dan pengupahan dapatberpengaruh terhadap ketepatan hasil penghitungan gaji dan upah. Penelitian dilakukan pada PT. &ldquo;X&rdquo; yang bergerak dibidang perhotelan.Kata Kunci : Sistem Penggajian & Pengupahan, gaji dan upah.
Pengaruh Work-Family Conflict terhadap Job Satisfaction dan Turnover Intention pada Profesi Akuntan Publik Lidya Agustina
Jurnal Akuntansi Vol. 7 No. 2 (2008)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v7i2.312

Abstract

This study examines the source of work-family conflict and their association with job outcomes in the accounting profession. One source of work-family conflict, work interfering with the family (WIF, is found to significantly relate to job satisfaction, but not significantly related to turnover intentions. Another source, family interfering with work (FIM is not significantly related to either job satisfaction or turnover intentions.Key Words: work-family conclict, job satisfaction, turnover intentions
Contextual Teaching Learning Inovasi dalam Strategi Pembelajaran di Bidang Pendidikan Akuntansi Christine Dwi; Lidya Agustina
Jurnal Akuntansi Vol. 6 No. 1 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i1.342

Abstract

The aims of educational strategy is to help students see meaning in the academic material they are studying by connecting academic subject with the context of their dailylives. Contextual teaching & learning is one of the learning strategies, that is a new strategy who help help students see meaning in the academic material they are studyingby connecting academic subject with the context of their daily lives, and the lecturers being the facilitator. For the future contextual teaching & learning is expected to renewal accounting educational system in Indonesia. To achieve contextual teaching & learning aims the system and composes the following eight components : making meaningfull conections, doing significant work, selfregulated learning, colaborating, critical and creative thinking, nurturing the individual, reaching high standards, using autentic assessment. Another component to completed the learning strategy, need Emotional Quotient (EQ) of the student self, because of that student will be motivated and meaning academic material.Keywords : learning strategy, contextual teaching & teaming, emotional Quotient.
Co-Authors -, Hanny Alwi, Fachri Andriariza, Yan Asmawanti-s, Dri Batistuta, Feren Farah Focket Christine Dwi Christine Dwi K. S. Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Christine Dwi KS Citra Sukmadilaga Daniel Togu Halomoan Debbianita Diana Zumrotus Sa’adah Eddy, Endah Purnama Sari Elysabeth I Marpaung Elyzabet Indrawati Marpaung Enny Prayogo Enrico Goiyardi Erwan Erwan Erwan Erwan, Erwan Etty Murwaningsari Fajar, Akhmad Fauziyah Fauziyah Fayardi, Alifia Oktrina Feren Farah Focket Batistuta Ferlysia Kianto Firman Kurniawan, Firman Goiyardi, Enrico Hanny Hanny Imraatur Rafi'ah Rochani Triastuti Irwansyah Irwansyah Ita Salsalina Lingga Joni Joni Joni Joni Kevin Senjaya Lauw Tjun Tjun Leliana Maria Natalia Meythi, Meythi Michelle Wijaya Mochammad Ridwan Noval Syabirin Rahmadan padilah padilah Parulian Hutagaol Prayogo, Enny Regina, Sharleen Riki Martusa Robertha Titik Se Tin SETIN, SETIN Setyo Tin Sinta Setiana Solihat, Iis Srikalimah, Srikalimah Tan Kwang En Verani Carolina Vinny Stephanie Hidayat Wahyuni Suryaningtyas, Wahyuni Winarningsih, Srihadi Wisnumurti, Adhitya Wulan Sumarni Yenni Carolina Yudia Gusti Fitiyani Yuliana Gunawan Yuliana Gunawan Zarkasyi, Mochammad Wahyudin