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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Accounting and Business Journal Asia Pacific Journal of Management and Education Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Kewirausahaan Bukit Pengharapan Jurnal Pengabdian Bukit Pengharapan
Dessyana, Dessyana
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Fintech, Teknologi Infromasi, Dan E-Commerce Terhadap Kepuasan Financial Masyarakat Kota Medan Yolanda, Yola; Dessyana, Dessyana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.41020

Abstract

This study aims to examine and analyze the effect of fintech, information technology, and e-commerce on financial satisfaction both simultaneously and partially in the people of Medan City. The number of respondents as many as 400 people of Medan City. The sampling technique in this research is purposive sampling. The type of data in this study is primary data obtained through a questionnaire. The analytical tool used by the researcher is SPSS 25. The results of data analysis show that simultaneously the variables of fintech, information technology, and e-commerce, while partially the fintech and information technology variables affect the financial satisfaction of the Medan City community, while the e-commerce variable does not. affect the financial satisfaction of the people of Medan city. The value of Adjusted R Square (Adjusted R2) is 0.063 or 6.3%. So it can be said that fintech, information technology and e-commerce can explain financial satisfaction by 6.7% and the remaining 93.3% other variables not examined in this study.  
Pengaruh Kualitas Sistem Dan Kualitas Informasi Terhadap Kepuasan Pengguna Enterprise Resource Planning-System Application And Product In Data Processing (ERP-SAP) Pada PT. Inalum (Persero) Sumatera Utara Dessyana, Dessyana; Yolanda, Yola
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.41017

Abstract

This study aims to test and analyze the impact of system quality and information quality on ERP-SAP user satisfaction in PT. Inalum (Persero) Sumatera Utara and to test and analyze whether service quality could moderate the relations between system quality and information quality of ERP-SAP user satisfaction in PT. Inalum (Persero) Sumatera Utara. Research is a quantitative study that uses primary data through the distribution of questionnaires. The population in this study were employees of PT. Inalum (Persero) Sumatera Utara which was authorized to use ERP-SAP. The study sample consisted of 161 employees. The data analysis used by researchers is SPSS. The results indicate that, simultaneously system quality and information quality had effect on ERP-SAP user satisfaction. Partially, only system quality had effect on ERP-SAP user satisfaction. The service quality did not moderate relations between system quality and information quality on ERP-SAP user satisfaction in PT. Inalum (Persero) Sumatera Utara.. 
PENGARUH RETURN ON ASSET DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Dessyana, Dessyana; Aliah, Nur
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 1 No. 2 (2022): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.174 KB) | DOI: 10.59066/jmae.v1i2.89

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh Return On Asset dan kepemilikan manajerial terhadap manajemen laba pada perusahaan keuangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020 baik secara simultan maupun parsial. Populasi dalam penelitian ini sebanyak 105 perusahaan. Metode yang digunakan adalah metode purposive sampling dan diperoleh sebanyak 20 perusahaan yang menjadi sampel penelitian. Jenis penelitian merupakan penelitian deskriptif kuantitatif dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara simultan, ROA dan Kepemilikan Manajerial tidak memiliki pengaruh terhadap Manajemen Laba pada perusahaan keuangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Secara parsial, ROA tidak memiliki pengaruh terhadap Manajemen Laba pada perusahaan keuangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020, begitu juga dengan Kepemilikan Manajerial tidak memiliki pengaruh terhadap Manajemen Laba pada perusahaan keuangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Kata Kunci: ROA, Kepemilikan Manajerial, Manajemen Laba
Teaching Campus Optimization Using ICT As A Social Education Movement Building Education In Undeveloped Villages Sembiring, Afen Prana Utama; Dessyana, Dessyana
Asia Pacific Journal of Management and Education (APJME) Vol 6, No 2 (2023): July 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v6i2.2075

Abstract

SD PAB 25 in supporting an effective 2013 curriculum, the process of academic activity in which the subject teacher gives a recap of scores to each homeroom teacher to be inputted back in the final grade as a report card, the length of time to search for data in the process, besides that the student assessment processing system is still manual. Thus, the manual process by recording it in the book can cause damage or loss of data that will later be needed when making the report card. Therefore, this research was conducted in order to answer these needs in schools in underdeveloped villages. We use the system development cycle as the research method. The design of input, output, menus, and database displays uses Sublime Text and the Javascript programming language, using the Mongo DB Database Management System. The resulting output is in the form of report cards. The results of the study showed that the PSB model can facilitate students and teachers at school. Moreover, it is very important to be implemented in schools. 
Effect of Earning Per Share, Net Profit Margin on Stock Returns in Property and Real Estate Companies Dessyana, Dessyana; Aliah, Nur; Hayati, Keumala
Accounting and Business Journal Vol 5 No 1 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i1.4606

Abstract

This study aims to determine the effect of Earning Per Share, Net Profit Margin on Stock Returns in property and real estate companies. This study used a descriptive quantitative approach, where this research was conducted by managing data in the form of numbers processed with the SPSS application. The sample from this study was 31 samples with an observation sample of 155 samples (2015 -2019). The results of this study are that Earning Per Share has no effect on stock returns, but Net Profit Margin has a significant effect on stock returns. The Net Profit Margin value will show sales success and achievement of the company's profit target, this will motivate investors to invest because they expect a good return
Adaptasi Teknologi Pada SMK Era Utama Di Desa Pancur Batu Melalui Pembuatan Website, Perancangan & Implementasi Infrastruktur Teknologi Informasi Serta Peningkatan Kompetensi Guru dengan Aplikasi Akuntansi dan Perpajakan Dessyana, Dessyana; Br. Ginting, Suriani; Sembiring, Afen Prana Utama
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 2 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No2.pp146-152

Abstract

This community service aims to develop and implement science and technology in line with technological developments. To improve teacher competence, this community service activity includes creating a school website, designing and implementing information technology infrastructure, and training in the use of the Accurate application and e-SPT tax. The steps of the activity begin with an analysis of the partner's problems, followed by offering and discussing solutions with the partner. The agreed solution is then compiled in the form of a mechanism, including website creation. This community service was carried out at SMK Era Utama, Pancurbatu, with training focused on teachers. The results of the activity showed that the designed website helped the school convey information to students effectively, as well as increasing the effectiveness of the learning process. In addition, the team also provided training in the latest accounting and taxation applications to SMK teachers to improve their competence. This training succeeded in encouraging an increase in the competence of teachers at SMK Era Utama.
FAKTOR-FAKTOR YANG MEMPENGARUHIPRICE EARNING RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2020 Krismanto, Kelvin; Salsabila, Zulpa; Dessyana, Dessyana
Jurnal Kewirausahaan Bukit Pengharapan Vol. 3 No. 1 (2023): Periode Mei
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v3i1.647

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh likuiditas, leverage, perputaran persediaan,profitabilitas, perencanaan pajak. Populasi dalam penelitian ini berjumlah 240 perusahaan. Metode pengambilansampel yang digunakan adalah metode purposive sampling dan diperoleh sampel sebanyak 60 perusahaan dengan200 objek pengamatan. Data penelitian diperoleh dari laporan tahunan perusahaan manufaktur yang terdaftar diBursa Efek Indonesia periode 2017-2020. Teknik analisis data yang digunakan adalah analisis kuantitatif denganmenggunakan model persamaan struktural dengan program IBM SPSS Statistic 25. Hasil analisis menunjukkansecara simultan variabel Leverage (DER), Likuiditas (CR), Perputaran Persediaan, Profitabilitas (ROE), danPerencanaan Pajak (ETR) berpengaruh terhadap variabel Price Earning Ratio. Sedangkan, secara parsialmenunjukkan Likuiditas (CR) dan Leverage (DER) berpengaruh negatif terhadap Price Earning Ratio sedangkan,variabel Perputaran Persediaan (ITR), Profitabilitas (ROE) dan Perencanaan Pajak tidak berpengaruh terhadapPrice Earning Ratio pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2020
MENINGKATKAN PRODUKTIVITAS DAN INOVASI PEMUDA GBKP Rg. DARUSSALAM MELALUI PEMAHAMAN EKONOMI DIGITAL: - Dessyana, Dessyana; Sembiring, Afen Prana Utama; Sigalingging, Eni duwita
Jurnal Pengabdian Bukit Pengharapan Vol. 2 No. 1 (2022)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

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

Abstract

Kemajuan teknologi telah mengubah banyak tatanan kehidupan dalam masyarakat luas. Semua bidang telah didukung oleh kemajuan teknologi. Disetiap lingkungan kehidupan telah dipenuhi dengan kemajuan teknologi. Tak terkecuali dengan lingkungan gereja. Telah banyak kasus kecanduan gawai yang dialami anak-anak usia muda. Hal ini tentu meresahkan orangtua dan banyak pandangan yang menganggap bahwa teknologi merusak generasi pemuda. Gereja tentu memiliki peran yang besar dalam membentuk generasi muda yang berakhlak dan bermoral dalam menggunakan teknologi. Pemuda-pemudi juga merupakan bagian dari gereja. Mereka adalah jemaat yang juga perlu diperhatikan dan dibentuk karakternya menjadi rohani. Generasi muda perlu membuka wawasannya tentang teknologi yang sebenarnya memiliki banyak sekali manfaat dan peluang untuk meningkatkan kualitas hidup dibanding hanya sebagai sosial media saja. Potensi ekonomi digital di Indonesia masih dapat dikembangkan. Apalagi dengan banyaknya generasi milenial yang sudah sangat akrab dengan teknologi. Tentu hal ini mendorong para dosen untuk melakukan kegiatan pengabdian dengan membantu memberikan pengetahuan mengenai teknologi dan dapat berdampak pada peningkatan produktifitas dan inovasi anak muda melalui ekonomi digital. Pengabdian ini untuk mengukur pemahaman peserta kegiatan mengenai literasi digital dan ekonomi digital dengan memberikan pre-test. Metode pelaksanaan yang dilakukan analisis masalah mitra, Menawarkan dan Mendiskusikan Solusi, sosialisasi dan pelatihan dan melakukan evaluasi.
Adaptasi Teknologi Pada SMK Era Utama Di Desa Pancur Batu Melalui Pembuatan Website, Perancangan & Implementasi Infrastruktur Teknologi Informasi Serta Peningkatan Kompetensi Guru dengan Aplikasi Akuntansi dan Perpajakan Dessyana, Dessyana; Br. Ginting, Suriani; Sembiring, Afen Prana Utama
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 2 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No2.pp146-152

Abstract

This community service aims to develop and implement science and technology in line with technological developments. To improve teacher competence, this community service activity includes creating a school website, designing and implementing information technology infrastructure, and training in the use of the Accurate application and e-SPT tax. The steps of the activity begin with an analysis of the partner's problems, followed by offering and discussing solutions with the partner. The agreed solution is then compiled in the form of a mechanism, including website creation. This community service was carried out at SMK Era Utama, Pancurbatu, with training focused on teachers. The results of the activity showed that the designed website helped the school convey information to students effectively, as well as increasing the effectiveness of the learning process. In addition, the team also provided training in the latest accounting and taxation applications to SMK teachers to improve their competence. This training succeeded in encouraging an increase in the competence of teachers at SMK Era Utama.
Co-Authors Br. Ginting, Suriani Keumala Hayati Krismanto, Kelvin Nur Aliah, Nur Salsabila, Zulpa Sembiring, Afen Prana Utama Sigalingging, Eni Duwita Yolanda, Yola Zulpa