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All Journal Journal of Development Research JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS PRIVE: Jurnal Riset Akuntansi dan Keuangan Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan Paulus Journal of Accounting (PJA) ACE : Accounting Research Journal Batara Wisnu : Indonesian Journal of Community Services Journal of Training and Community Service Adpertisi Jurnal RAK (Riset Akuntansi Keuangan) Journal of Marketing Management and Innovative Business Review Journal of Management
Maiercherinra Daud
Universitas Kristen Indonesia Paulus
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
UNDERSTANDING THE FORMATION OF BOARDING HOUSE RENT PRICES: RESEARCHING THE PERSPECTIVES OF OWNERS AND TENANTS AROUND THE CAMPUS OF UNIVERSITAS KRISTEN INDONESIA PAULUS Lenong, Arliana; Bunga, Oktaviara; Ulandari, Eva; Natalia Paranoan; Maiercherinra Daud
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.18663

Abstract

This study aims to thoroughly analyze the factors considered, tenants' perceptions, and strategies used by boarding house owners in setting rental prices. It employs a qualitative approach with a case study method. Data were collected through in-depth interviews with two boarding house owners and six tenants, as well as through direct observation of the boarding houses' facilities, services, and environments. The findings indicate that the main factors influencing rental prices are tenant comfort, facility completeness, cleaning services, security, parking availability, and strategic location. There are differences in the emphasis on price-determining factors between the two owners: Kinawa focuses more on comfort and location, while Otomona emphasizes complete facilities, cleaning services, and parking. Tenants generally perceive rental prices positively, considering them aligned with the facilities and services received. The owners’ strategies for setting prices include conducting market surveys, implementing an “open-close boarding house” system, and utilizing social media for promotion. This study also reveals that boarding house rental prices are determined by a combination of economic factors, varying managerial strategies among owners, and tenants’ perceived value.
The Urgency of Privacy Protection in the Era of Digitalization: Challenges and Solutions to Cyber Crime Comparative Legal Studies CHRISTY, GRACESY PRISELA; Maiercherinra Daud; Ni Putu Noni Suharyanti; Christine Attang; Ade Batti’
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.4980

Abstract

 The Industrial Era 4.0 in Indonesia is characterized by automation and easy connections. Technological advances have had a major impact on changes in people's habits. According to Article 28G paragraph (1) of the 1945 Constitution of the Republic of Indonesia, every person has the right to protection of himself, his family, his honour, honor and dignity, as well as the property he controls. The ease of transactions using online payment media has triggered cyber crimes such as data theft, hacking and system break-ins which are increasing along with the increasing use of digital technology. Cybercrime, such as personal data leakage, identity theft, and financial loss, can have a major impact on society and organizations. The research method used is normative juridical. The conclusion of this research is the effectiveness of implementing laws to protect personal data in Indonesia, how these regulations can ward off cyber crimes which are increasingly widespread in Indonesia based on applicable laws and regulations from the threat of fear of doing or not doing something that is a human right.”  This can be corrected by adopting several personal data regulations from several developed countries which have proven effective in preventing public data leaks which pose a very high risk to banking and company accounts. The formulation of Effective Regulations on the protection of personal data from Cyber Crime must consider the Essence and Scope of Personal Data, the principles of data protection, the obligations of the managing organization, the rights of Individuals, Supervision and law enforcement and the Harmonization of integration with applicable witnesses such as: administrative fines, Restrictions or Prohibitions on Operations, criminal liability, civil damages, and publication of violations
Co-Authors Ade Batti’ Ana Rusmardiana Arabelia Astrid Christable Baptista Halik, Johannes Beloan, Bertha Bertha Beloan Bunga, Oktaviara Carolus Askikarno Palalangan Cathalina, Chintya Cecilia Poddala Cecilia Poddala Christine Attang christy, gracesy prisela Danar Irianto Irianto Densis, Feralando Rama Kusuma Desi Sulo Elviyanti Toding Erma Lola’ Rano Erna Pasanda Eva Marin Sambo Gracesy Prisela Christy Johannes Baptista Halik Klaradelita Palallo Lenong, Arliana Lintang, Jane Machmud Djunaidy Machmud Djunaidy Maria Yessica Halik Meissy Melani Michael Christian Atak Natalia Paranoan Nisel Mandodo Nurlia Patandean, Eben Haezer Basran Ruri Mangera Sambara, Ratu Sanda Sip, Afian Dezi Suharyanti, Ni Putu Noni Suriyadi Nur Tesa Tesa Toratu, Xenia Vincensia Ulandari, Eva