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All Journal Majalah Kedokteran Bandung JURNAL RISET AKUNTANSI GOING CONCERN JAM : Jurnal Aplikasi Manajemen Jurnal Kimia dan Kemasan Jurnal Terapan Abdimas Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Business and Finance Journal Prologia Koneksi Kumawula: Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Management Science Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Prosiding National Conference for Community Service Project Journal of Law and Policy Transformation Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Jurnal Komunikasi Nusantara Jurnal Komunikasi Nusantara BUDGETING : Journal of Business, Management and Accounting Jurnal Kesmas Asclepius Buletin Peternakan Tropis (Bulletin of Tropical Animal Science) Prima Abdika: Jurnal Pengabdian Masyarakat CLLiENT (CULTURE, LITERATURE, LINGUISTICS, ENGLISH TEACHING) Jurnal Paradigma Akuntansi Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Bussman Journal : Indonesian Journal of Business and Management Journal Of Human And Education (JAHE) Jurnal Akuntansi Keuangan dan Bisnis Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of International Conference Proceedings Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pendidikan Indonesia (Japendi) Mestaka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Blantika : Multidisciplinary Journal Metaphor JIK LINGUISTS : JOURNAL OF LINGUISTICS AND LANGUAGE TEACHING JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL
Christina Christina
Jurusan Teknologi Pangan, Universitas Pelita Harapan Jl. M. H. Thamrin Boulevard 1100, Lippo Karawaci, Tangerang
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Penerapan Accurate dalam Mengelola Laporan Keuangan di PT Multi Perkasa Sukses Abadi Budiman, Johny; Christina, Christina
Blantika: Multidisciplinary Journal Vol. 3 No. 11 (2025): Blantika: Multidisciplinary Journal
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v3i11.463

Abstract

Multi Perkasa Sukses Abadi is an SME company engaged in ship repair services that still uses a manual financial recording system with Microsoft Excel. This manual system causes various obstacles such as data input errors (human error), delays in preparing financial reports, difficulties in tracking accounts receivable and payable, and difficulties in monitoring transactions in real-time. This Internship activity aims to implement an Accurate Online-based accounting system to improve the efficiency and accuracy of the company's financial management. The methods used include direct observation, informal interviews, company database design, initial data input (opening balance), and implementation of recording sales, purchase, cash, and accounts receivable-payable transactions. The implementation results show that the Accurate Online system is able to generate financial reports such as income statements, balance sheets, cash flows, and accounts receivable and payable reports automatically and in real-time. The reconciliation process becomes faster with minimal errors, employee work monitoring can be done directly, and management can access accurate financial information for strategic decision-making. The conclusion from this activity is that the transformation from manual recording to a digital system has a positive impact on the company's productivity, transparency, and professionalism in managing operational finances.
Gambaran Pengetahuan Siswa SMA Negeri 2 Langowan Tentang Pernikahan Dini Christina, Christina; Moleong, Maxi Marthen Luther; Bawiling, Nancy Sylvia
Jurnal Ilmiah Kesehatan Vol. 2 No. 2 (2025): Jurnal Ilmiah Kesehatan (JIK)
Publisher : Yayasan Syalom Cipta Sumikolah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64418/p0hw1687

Abstract

Early marriage is defined as marriage occurring before the age of 19, which carries risks of various negative impacts from reproductive health, psychological, social, and economic perspectives. This study aims to determine the knowledge of students at SMA Negeri 2 Langowan regarding early marriage. The research method used was quantitative descriptive with a cross-sectional design. The study population consisted of 210 students, with a sample of 68 students selected using stratified random sampling. The results showed that the majority of students at SMA Negeri 2 Langowan had good knowledge about early marriage, with 54 respondents (79.4%). Regarding knowledge of the factors causing early marriage, the majority had adequate knowledge, with 47 respondents (69.1%). Regarding students' knowledge of the impacts of early marriage, the majority had adequate knowledge, with 42 respondents (61.8%). Additionally, regarding the use of contraception, the majority of students had adequate knowledge, with 34 respondents (50.0%). The conclusion is that the majority of students at SMA Negeri 2 Langowan already have adequate knowledge about early marriage, its causes, its impacts, and the use of contraception. Recommendation: It is hoped that this study can provide information so that SMA Negeri 2 Langowan can collaborate with the Community Health Center to conduct counseling for students about early marriage and the dangers of premarital sex.
Faktor-Faktor Penentu Efektivitas Audit Internal: Peran Pengalaman, Independensi, Dukungan Manajemen, dan Etika Auditor Safitri Amelyana, Dian; Christina, Christina
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.608

Abstract

This research endeavors to examine the impact of auditor experience, independence, management support, and auditor ethics on the efficacy of internal audits at PT GMD Indonesia. The inclusion of auditor ethics as an additional variable distinguishes this study from prior research. The methodological framework employed is a quantitative approach, focusing on the population of internal auditors within the company. A sample comprising 52 respondents was selected utilizing purposive sampling techniques. Data analysis was conducted through multiple linear regression, incorporating the F test, t test, and coefficient of determination. The findings indicated that, when analyzed collectively, all four variables exerted a significant influence on the effectiveness of internal audits. In contrast, when analyzed individually, only auditor ethics demonstrated a significant impact, whereas auditor experience, independence, and management support did not show a significant effect. The coefficient of determination reveals that 54.3% of the variability in internal audit effectiveness can be elucidated by the four aforementioned variables, while the remaining variance is attributed to extraneous factors not encompassed within this study.
Implementasi Strategi Pemasaran Digital pada Marketplace untuk Meningkatkan Brand Awareness PT. Ilock Nusantara Indonesia Cuandra, Fendy; Christina, Christina
Mestaka: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026): Februari 2026
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v5i1.844

Abstract

The use of digital marketing through online marketplaces has become increasingly important for businesses to introduce products and build brand awareness. PT. Ilock Nusantara Indonesia is a company engaged in home security products; however, the utilization of the Shopee marketplace as a digital marketing medium had not been fully optimized. This practical work activity was conducted to assist the company in implementing digital marketing strategies through a marketplace as an initial effort to enhance brand awareness. The methods applied included observation and interviews with the company, product uploading, catalog arrangement, product description development, and product categorization based on type. The results indicate that the Shopee store of PT. Ilock Nusantara Indonesia has become more organized and informative, with a total of 44 products successfully uploaded. Although no sales had occurred at the time of reporting, the store and products were already accessible through the marketplace search feature. This reflects an improvement in product visibility and serves as an initial step in building the company’s digital brand awareness.
Perancangan Sistem Akuntansi Berbasis Access pada UMKM Laundry Pink Jaya Tanujaya, Kennardi; Christina, Christina
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 3 (2026): Bulan Februari
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i3.1168

Abstract

Artikel ini bertujuan untuk merancang dan menerapkan sistem informasi akuntansi berbasis Microsoft Access pada usaha jasa Laundry Pink Jaya di Kota Batam, untuk mengatasi permasalahan pencatatan transaksi keuangan yang belum sesuai dengan standar akuntansi yang berkaitan. Tahapan kegiatan dimulai dari identifikasi permasalahan yang dihadapi laundry, pengumpulan data melalui wawancara dan observasi, perancangan sistem, implementasi sistem hingga tanap pengujian dan evaluasi yang diperoleh. Sistem akuntansi yang dibangun meliputi pencatatan transaksi penjualan jasa, pembelian persediaan, pembuatan jurnal umum, pembuatan rekening pokok, dan penyusunan laporan keuangan dalam bentuk laporan posisi keuangan dan laporan rugi laba. Hasil kegiatan ini menunjukkan bahwa sistem akuntasi yang dirancang berhasil untuk mencatat transaksi keuangan penjualan, pembelian persediaan, pembuatan rekening pokok, dan pembuatan laporan keuangan dalam bentuk laporan posisi keuangan dan laporan rugi laba sistem akuntannsi, serta membantu pemilik usaha dalam memonitor kondisi keuangan secara lebih akurat.
PENGARUH E-SERVICE QUALITY DAN E-SERVICE RECOVERY TERHADAP LOYALITAS PELANGGAN E-COMMERCE MELALUI KEPERCAYAAN DAN KEPUASAN Cuandra, Fendy; Christina, Christina; Purwianti, Lily; Yulianto, Edy; Susanto, Stefhani
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2750

Abstract

ABSTRAKPesatnya perkembangan e-commerce telah meningkatkan persaingan antar platform digital, sehingga mempertahankan loyalitas pelanggan menjadi tantangan strategis bagi perusahaan. Dalam kondisi tersebut, kualitas layanan elektronik dan kemampuan pemulihan layanan menjadi faktor penting yang diduga berperan dalam membangun hubungan jangka panjang dengan pelanggan. Penelitian ini bertujuan untuk mengkaji pengaruh kualitas layanan elektronik dan pemulihan layanan terhadap loyalitas pelanggan e-commerce, dengan kepercayaan dan kepuasan sebagai mediator, sesuai konteks Relationship Marketing Theory. Penelitian dilakukan dengan pendekatan kuantitatif menggunakan metode purposive sampling, melibatkan 264 responden pengguna e-commerce di Indonesia. Analisis data dilakukan dengan teknik Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil menunjukkan bahwa baik e-service quality maupun e-service recovery tidak berpengaruh langsung terhadap loyalitas pelanggan, tetapi memiliki pengaruh tidak langsung yang signifikan melalui e-trust dan e-satisfaction. Kebaruan dari studi ini terletak pada penggunaan dua variabel mediasi dalam satu model konseptual yang utuh, untuk menjelaskan hubungan antara kualitas layanan dan loyalitas pelanggan secara lebih mendalam. Temuan ini menunjukkan bahwa loyalitas pelanggan e-commerce terbentuk secara langsung melalui kepercayaan dan kepuasan pelanggan. Hasil ini memperluas Relationship Marketing Theory dengan menegaskan bahwa hubungan jangka panjang di konteks digital bergantung pada kemampuan platform dalam menciptakan rasa aman, kepercayaan, dan pengalaman layanan yang memuaskan. ABSTRACTThe rapid development of e-commerce has increased competition between digital platforms, making maintaining customer loyalty a strategic challenge for companies. Under these conditions, e-service quality and service recovery capabilities are important factors thought to play a role in building long-term relationships with customers. This study aims to examine the effect of e-service quality and e-service recovery on e-commerce customer loyalty, with e-trust and e-satisfaction as mediators, in the context of Relationship Marketing Theory. The study was conducted with a quantitative approach using a purposive sampling method, involving 264 e-commerce user respondents in Indonesia. Data analysis was performed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique. The results show that neither e-service quality nor e-service recovery has a direct effect on customer loyalty, but has a significant indirect effect through e-trust and e-satisfaction. The novelty of this study lies in the use of two mediating variables within a single, coherent conceptual model to more deeply explain the relationship between service quality and customer loyalty. These findings suggest that e-commerce customer loyalty is formed directly through customer trust and satisfaction. These results extend Relationship Marketing Theory by emphasizing that long-term relationships in a digital context depend on the platform's ability to create a sense of security, trust, and a satisfying service experience
Co-Authors Abdul Rahmat Adriel, Nicholas Afraini, Fadiyah Husna Agustin, Viona Amelia Amelia Andy Andy Antonio, Jason Aparianto, Aparianto Aritonang, Jonsfir Daus Arlends Chris Aruan, Michelle Aurelia, Agnes Aurelia, Clara Bambang Siswanto Calvin Calvin Centrico, Centrico Christiani, Natalia Christina Whidya Utami Cuandra, Fendy David Try Liputra Derrick, Lionel Desia, Wirini Dewi Fatimah Dliaulkhaq, Muhammad Khadziq Drice, Eric Edy Yulianto Elizabeth Wianto, Elizabeth Elizabeth Yohanes Elty Sarvia Emerentia, Kharens Fatmi, Mutia Ferdawson, Ferdawson Filrando, Ariendy Fitria, Aliah Noor Fitria, Sherley FL. Yudhi Priyo Amboro, FL. Yudhi Priyo Florence Leony, Florence Fransika, Widya Fransisca, Violin Golan Hasan, Golan Hakim, Cristine Mulia Hambali, Mellisa Pricilia Hidayah, Atinia Hidayat Hidayat Hutauruk, Rufinus Hotmaulana Irawan, Anthony Isnaeni, Dina Nur Isyana Emita Jesslyn, Jesslyn Joab, Jonathan Johny Budiman Joscelin, Joscelin Joycelyn, Joycelyn Julis, Danica Julyance, Zoey Lee, Jenny Leo, Leo Lestari, Alvera Sinta Lestari, Sri Indah Liestya Padmawidjaja Liliana Dewi Lily Purwianti Lim, Vincent Lina Lina Liswandi, Niko Lo, Lucyana M. Djae, Zaim Katarabumi Maharsayani, Derdya Maria, Lisda Mashari, Lea Melanie Cornelia, Melanie Melina Hermawan Mirza, Deni Faisal Moleong, Maxi Marthen Luther Monica Monica, Monica Mustika, Uray Ndaru Muzakki Muzakki, Muzakki Nainggolan, Indra Oloan Nancy Sylvia Bawiling Narwasti, Eimel Nelvi, Novita Nicholas, Nicholas Novi Novi Novianti, Debby Nuri Arum Anugrahati Paerin, Paerin Pakpahan, Marpha Yosua Panggabean, Maya Sabirina Patricia, Cindy Paulina Paulina Putra, Claudio Ravindra Rafida, Siti Jihan Reandy, Davis Rinaningsih Rinaningsih Rinoa, Livvy Rofik, Abdur Ronald Sukwadi Rosalina Rosalina Rose, Felicia Diana Rusdianto Roestam Safitri Amelyana, Dian Sakana, Fayat Salim, Susanto Salsabila, Fatiha Zaidatus Sanjaya, Enrico Saputra, Teddy Selvi Selvi Setefanus Suprajitno Setiawan, Ivonne Averina Sigalingging, Eni Duwita Sisca Aulia Soelaeman, M. Rachmat Soly, Silviana Stelyven, Stelyven Steven, Leonardo Sudirgo, Tony Supriadi, Rudi Susanto, Kevin Susanto, Stefhani Sutanto, J. E. Syafira Ulya Firza Tang, Jeffen Tanujaya, Kennardi Tanuwijaya, Netanya Deecy Tina Melinda Tommy Christian Efrata Tony Antonio Vanessa Vanessa Vivi Arisandhy Wadu, Christian Vallentino Wahyu, Raden Bagus Wangsa, Rivaldo Warnoto Warnoto Wawan Yudiantyo, Wawan Wawolangi, Kristian Yosua Wilidyo, Erwent Winda Halim, Winda Wiranata, Chandra Wulan Purnama Sari Yani, Pitri Yuliana Yuliana