Garuda - Garba Rujukan Digital

ONLINE MOTORCYCLE TAXIS BOOST CULINARY BUSINESS ON MICRO SMALL AND MEDIUM ENTERPRISES Daud, Maiercherinra; Densis, Feralando Rama Kusuma; Beloan, Bertha
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.113

The purpose of this study was to determine the impact of the presence of online motorcycle taxis on MSME business such as Dionza stall. The research method used is a qualitative method through a phenomenological approach. The result of this study indicate that the role of online motorcycle taxis is very helpful for Dionza Stall, especially during the covid-19 pandemic. The impact given, apart from increasing income, also helps customers who have limited time to come directly to the stall. It can be evidenced by an increase in income of approximately 30% every day. Keywords: Online Motorcycle, Culinary, Small and Medium Business

Mobile Legends sebagai Strategi Pemasaran: Game Mobile Penarik Pelanggan dari Moonton Halik, Johannes Baptista; Daud, Maiercherinra
Journal of Marketing Management and Innovative Business Review Vol. 2 No. 2 (2024): Mariobre, December 2024 (ISSN : 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v2i2.283

Penelitian ini menganalisis penggunaan Mobile Legend, sebuah permainan mobile populer, sebagai strategi pemasaran oleh Moonton untuk menarik dan mempertahankan pelanggan. Dalam era digital saat ini, permainan mobile telah berkembang menjadi platform yang efektif untuk interaksi merek dengan audiens yang luas. Moonton, pengembang Mobile Legend, memanfaatkan fitur-fitur dalam game seperti kolaborasi dengan merek terkenal, turnamen e-sports, serta penawaran item virtual berbayar sebagai bagian dari strategi pemasaran mereka. Tujuan penelitian ini adalah mengeksplorasi dampak strategi pemasaran tersebut terhadap keterlibatan pelanggan, loyalitas merek, dan peningkatan daya tarik terhadap produk Moonton. Metodologi penelitian ini menggunakan pendekatan kualitatif dengan analisis konten dari kampanye pemasaran, serta survei kepada pemain Mobile Legend. Hasil penelitian menunjukkan bahwa strategi pemasaran melalui game mobile efektif dalam menciptakan keterikatan emosional dan komunitas loyal di kalangan pemain. Selain itu, kolaborasi dengan merek dan turnamen global berperan signifikan dalam meningkatkan eksposur Moonton di pasar global. Penelitian ini diharapkan memberikan wawasan baru mengenai potensi permainan mobile sebagai alat pemasaran yang inovatif di industri game.

ONLINE MOTORCYCLE TAXIS BOOST CULINARY BUSINESS ON MICRO SMALL AND MEDIUM ENTERPRISES Daud, Maiercherinra; Densis, Feralando Rama Kusuma; Beloan, Bertha
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.113

The purpose of this study was to determine the impact of the presence of online motorcycle taxis on MSME business such as Dionza stall. The research method used is a qualitative method through a phenomenological approach. The result of this study indicate that the role of online motorcycle taxis is very helpful for Dionza Stall, especially during the covid-19 pandemic. The impact given, apart from increasing income, also helps customers who have limited time to come directly to the stall. It can be evidenced by an increase in income of approximately 30% every day. Keywords: Online Motorcycle, Culinary, Small and Medium Business

Accounting Transformation to Determine Fraud: The Role of Digital Accounting and Forensic Accounting with Internal Control Daud, Maiercherinra; Patandean, Eben Haezer Basran
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3778

The increasing complexity of financial transactions in the digital era has heightened the need for effective fraud detection mechanisms. Digital accounting and forensic accounting have emerged as key innovations, but their effectiveness in preventing fraud remains influenced by the internal systems within organizations. This study aims to examine the mediating role of internal control in the relationship between digital accounting, forensic accounting, and fraud detection effectiveness. To achieve this objective, the research employed a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 110 financial professionals working in various organizations across Makassar, Indonesia. The findings reveal that digital accounting and forensic accounting do not have a direct significant effect on fraud detection. However, both significantly influence internal control, which in turn has a strong and positive impact on fraud detection. These results underscore the central role of internal control systems in enhancing the effectiveness of accounting technologies in fraud prevention. In conclusion, the study highlights the strategic importance of strengthening internal controls as an integrative platform for technological and investigative tools in combating financial fraud, and offers valuable insights for future research and organizational policy development.

Pemberdayaan Masyarakat Desa melalui Literasi Akuntansi Digital pada Program Catat Uang Desa dengan Cerdas Daud, Maiercherinra; Sanda Sip, Afian Dezi; Sambo, Eva Marin; Suriyadi Nur; Ana Rusmardiana
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 5 No. 2 (2025): Juli 2025
Publisher : ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62728/jtcsa.v5i2.660

This community service program aims to improve the literacy and digital accounting skills of residents of Kalukuang Village, Takalar Regency, through the "Record Village Money Smart" program. The activity was carried out in three stages, namely socialization on the importance of accountable financial records, education on the use of Android-based and desktop-based digital accounting applications, and discussions. The evaluation methods used include direct observation, pre-test and post-test and evaluation questionnaires to measure participants' understanding. The results showed that 83.5% of participants were able to operate the application independently, 91% felt that the training was very relevant and easy to follow, and 78% began to implement the application in recording real village transactions. This activity has a positive impact on recording efficiency, increased transparency, and strengthened village financial accountability. The program is recommended to be replicated in other villages with an adaptive local approach.

How is Financial Literacy at PT. Moya Indonesia Daud, Maiercherinra; Nurlia; Lintang, Jane; Baptista Halik, Johannes
Journal of Management Vol. 2 No. 2 (2023): July - December
Publisher : Yayasan Pendidikan Belajar Berdikari

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

This study intends to ascertain the impact of financial literacy on managing risk of loss at PT. Moya Indonesia, specifically with regard to financial knowledge, financial attitude, and financial behavior management. It also seeks to ascertain the impact of risk management comprehension on managing risk of loss at PT. Moya Indonesia. to ascertain how the degree of financial literacy at PT. Moya Indonesia affects the degree of understanding of risk management in terms of financial knowledge, financial attitudes, and financial management behavior. Additionally, to ascertain how financial literacy levels affect management financial behavior, financial attitudes, and financial knowledge

The Effect of Financial Technology Implementation and Employee Digital Literacy Levels on the Accounting Information System at Bank Papua, South Sulawesi Branch Cathalina, Chintya; Toratu, Xenia Vincensia; Sambara, Ratu; Paranoan, Natalia; Daud, Maiercherinra
Journal of Development Research Vol. 9 No. 2 (2025): Volume 9, Number 2, November 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/jdr.v9i2.489

This study analyzes the effect of Financial Technology (fintech) implementation and employees’ digital literacy levels on the Accounting Information System at Bank Papua, South Sulawesi Branch. A quantitative approach was employed using a survey of 36 respondents who are directly involved in operating the accounting information system. The data were analyzed using multiple linear regression to examine both partial and simultaneous influences among the variables. The results indicate that fintech implementation and employees’ digital literacy levels have a positive and significant effect on the accounting information system, both partially and simultaneously. The combined contribution of the two variables reached 74.3%, suggesting that the effectiveness of fintech implementation is strongly influenced by employees’ digital literacy. These findings highlight the importance of enhancing digital competencies among human resources to optimize the performance of modern accounting information systems in the banking sector.

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