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All Journal KAPAL Jurnal Ilmu Pengetahuan dan Teknologi Kelautan Jurnal Akuntansi dan Ekonomika ELSE (Elementary School Education Journal) : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar SENTRALISASI JURNAL PENGABDIAN KEPADA MASYARAKAT Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Ekonomi dan Bisnis Dharma Andalas BALANCE: Economic, Business, Management and Accounting Journal Balance Vocation Accounting Journal Management Studies and Entrepreneurship Journal (MSEJ) BASKARA: Journal of Business and Entrepreneurship Among : Jurnal Pengabdian Masyarakat Humanism : Jurnal Pengabdian Masyarakat Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Improvement: Jurnal Manajemen dan Bisnis Jurnal Manajemen Perbankan Keuangan Nitro JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Kabar Masyarakat Jurnal Penelitian dan Pengabdian Masyarakat Journal of Culture Accounting and Auditing ADM : Jurnal Abdi Dosen dan Mahasiswa Gotong Royong Jurnal Ilmu Manajemen Jurnal Pengabdian Kepada Masyarakat Indonesia Proceeding UMSurabaya International Conference on Economics, Management, Business, and Accounting
Oktaviani, Marista
Univeristas Muhammadiyah Surabaya
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Pendampingan Manajemen Tata Kelola Keuangan Keluarga Islami di Kelurahan Kedungdoro Kecamatan Tegalsari Kota Surabaya Sari, Tyasha Ayu Melynda; Oktaviani, Marista; Setiawan, Adhar Putra
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 4 (2023): November 2023
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v1i4.188

Abstract

The aim of this community service activity is to provide financial management knowledge to the people of Kedungdoro Tegasari sub-district, Surabaya. The method used in implementing community service is through socialization and counseling activities carried out at the Surabyan I Village RT 01 RW 02 Kedungdoro Subdistrict, Tegalsari District, Surabaya City. The activity aims for housewives to understand the importance of the mother's role in the family, especially managing family finances. Family financial management is an activity of planning, managing, storing and controlling funds and assets owned by a family. Family financial management must be planned carefully so that problems do not arise in the future. The socialization and counseling activities are expected to provide knowledge to housewives in Surabyan I Village RT 01 RW 02, Kedungdoro Village, Tegalsari District, Surabaya City regarding financial management activities properly and correctly for family continuity.
Penjualan Ikan Asin Merambah E-Commerce Oktaviani, Marista; Adhar Putra Setiawan; Samsul Hadi; Rosyidin Sulthoni Ramadhan
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 1 No. 1 (2023): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v1i1.214

Abstract

Pengabdian kepada masyarakat dengan judul Penjualan Ikan Asin merambah e-commerce hasil dari pengabdian ini mengupas mengenai olahan ikan asin yang dapat meningkatkan perekonomian diwilayah Surabaya dan sekitarnya. Tempat pengelolahan ikan asin berada dikawasan Kenjeran Surabaya Utara hampir keseluruhan masyakatnya berkerja sebagai nelayan. Peningkatan perekonomian salah satunya mengenalkan digitalisasi pada nelayan di Surabaya Utara dengan mengelola ikan asin, desain kemasan, mengenalkan e-commerce dan cara menjual ke konsumen dengan baik
Peningkatan Pemahaman Keuangan Melalui Financial Technology (Fintech) Bagi Warga Desa Songowareng, Kecamatan Bluluk, Kabupaten Lamongan Adhar Putra Setiawan; Oktaviani, Marista; Dedy Surahman; Bahira Luthfiyah Mumtaz
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 1 No. 3 (2023): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v1i3.336

Abstract

Kegiatan peningkatan pemahaman melalui sosialisi financial technologi (fintech) ini bertujuan untuk meningkatkan pemahaman warga desan songowareng, Kecamatan Bluluk, Kabupaten Lamongan tentang penggunaan fintech dalam mendukung inovasi, dan teknologi bisnis dalam kehidupan sehari-harinya. Peserta yang terlibat dalam peningkatan pemahaman melalui sosialisasi financial technologi (fintech) ini terdiri dari 25 orang warga di Balai Desa Songowareng. Materi yang dipaparkan dalam pelaksanaan Peningkatan Pemahaman Melalui Sosialisasi Tentang sosialisasi financial technologi (fintech) menitikberatkan pada pembahasan terkait pemanfaatan financial technologi (fintech) berbasis pinjaman online, serta dampak positif dan negatif penggunanaan jasa layanan keuangan ini.
Penguatan Profitabilitas dalam Meningkatkan Pengaruh Enterprise Risk Management pada Nilai Perusahaan Perbankan di Indonesia Mauliddah, Nurullaili; Fatihudin, Didin; Oktaviani, Marista; Prasasti, Karari Budi
Jurnal Ilmu Manajemen Vol. 15 No. 1 (2025): Jurnal Ilmu Manajemen
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jim.v15i1.870

Abstract

As a company tasked with catalyzing the economy, banking has a level of profitability and risk that needs to be considered. The dangers faced include a decrease in profitability and company value. This research aims to analyze the influence of profitability moderation on the influence of company size and Enterprise Risk Management (ERM) on banking company value. Using purposive sampling, this research found 11 samples of conventional banking companies listed on the IDX in 2018-2021 and analyzed using the Moderation Regression Analysis (MRA) method with SPSS 25. The results of the research show that without and with ROE as a moderating variable, the influence of company size on company value remains significant and increases when there is ROE as moderating variable; however, the ERM variable with or without ROE as a moderating variable still does not have a considerable influence on company value.
Revolusi Digital dalam Meningkatkan Daya Saing UMKM di Desa Wonosunyo, Pasuruan Jawa Timur Adhar Putra Setiawan; Mar’uf Sya’ban; Marista Oktaviani
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 2 (2025): Agustus: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i2.8161

Abstract

Digital marketing has become an essential instrument in expanding business reach and improving the competitiveness of small and medium enterprises (SMEs) in the current digital era. However, many SME entrepreneurs, particularly in rural areas, still rely on conventional marketing approaches that limit their ability to adapt to technological advancements. This study was conducted in Wonosunyo Village with the aim of enhancing the digital literacy and understanding of digital marketing among local SME entrepreneurs. The community service program was designed to provide training, mentoring, and practical guidance related to the use of digital technology in business development. The activities included the introduction of digital marketing concepts, market research techniques, branding strategies, and product packaging improvements. Furthermore, participants were guided in utilizing various social media platforms and e-commerce channels as promotional and sales tools to reach broader markets beyond their local communities. The mentoring process emphasized a hands-on approach, allowing participants to directly practice creating digital content, managing online stores, and analyzing consumer behavior through available digital tools. The results of the program showed that participants gained new insights and practical skills in applying digital marketing strategies, which encouraged a shift from traditional to more innovative business practices. It is expected that the improvement in digital literacy will contribute to increased sales, expanded customer bases, and greater adaptability of SMEs in facing the challenges of digital transformation. This program highlights the importance of integrating technology into the business activities of SMEs, particularly those in rural settings, as a strategy to enhance efficiency, effectiveness, and competitiveness. The findings also demonstrate that community service initiatives can play a strategic role in empowering local entrepreneurs and ensuring that SMEs remain sustainable in the face of rapid technological and market changes.
Talent Management dan Knowledge Management dalam Mempengaruhi Kinerja Karyawan di PT. Sari Fajar Waru Sidoarjo Riko Bagus Prakoso; Sentot Imam Wahjono; Samsul Hadi; Marista Oktaviani
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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

Abstract

The purpose of this study was to determine the simultaneous positive and significant effect of Talent Management and Knowledge Management on employee performance. This quantitative research approach uses hypothesis testing based on data obtained from distributing questionnaires. The population and sample in this study were 63 people. The results of this study indicate that there is a positive (0.397) and significant (0.000) influence between Talent Management and Employee Performance. The Knowledge Management variable has a positive (0.181) and essential (0.002) effect on employee performance. Lastly, Talent Management and Knowledge Management simultaneously have a positive (0.457) and practical (0.000) impact on Employee Performance.Keywords: Talent Management; Knowledge Management; Employee Performance 
Penguatan Harga Pokok Produksi melalui Pendampingan Keuangan: UMKM Keripik Samiler di Desa Wonosunyo Adhar Putra Setiawan; Tining Haryanti; Rieska Maharani; Marista Oktaviani; Dicky Hikam
Jurnal Kabar Masyarakat Vol. 4 No. 2 (2026): Mei: JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v4i2.3977

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in improving the community’s economy. However, many MSME actors still face difficulties in managing business finances. These problems were also experienced by the Samiler Crackers MSME in Betro Hamlet, Wonosunyo Village, Gempol District, Pasuruan Regency, particularly in preparing the Cost of Goods Manufactured (COGM), determining selling prices, and managing simple financial reports. This community service activity aimed to improve the understanding and skills of MSME actors in financial management. The implementation method used a Participatory Action Research (PAR) approach through observation, socialization, training, mentoring, and evaluation stages. The results of the activity showed that MSME actors were able to prepare a more detailed Cost of Goods Manufactured by classifying production costs, understand selling price determination based on raw material costs and product quality, and conduct simple financial recording of cash inflows and cash outflows. In addition, simple financial reports helped MSME actors identify income levels and business conditions. This mentoring activity had a positive impact on improving MSME financial management capabilities and is expected to support the sustainability and development of the Samiler Crackers business in Wonosunyo Village.Micro, Small, and Medium Enterprises (MSMEs) play an important role in improving the community’s economy. However, many MSME actors still face difficulties in managing business finances. These problems were also experienced by the Samiler Crackers MSME in Betro Hamlet, Wonosunyo Village, Gempol District, Pasuruan Regency, particularly in preparing the Cost of Goods Manufactured (COGM), determining selling prices, and managing simple financial reports. This community service activity aimed to improve the understanding and skills of MSME actors in financial management. The implementation method used a Participatory Action Research (PAR) approach through observation, socialization, training, mentoring, and evaluation stages. The results of the activity showed that MSME actors were able to prepare a more detailed Cost of Goods Manufactured by classifying production costs, understand selling price determination based on raw material costs and product quality, and conduct simple financial recording of cash inflows and cash outflows. In addition, simple financial reports helped MSME actors identify income levels and business conditions. This mentoring activity had a positive impact on improving MSME financial management capabilities and is expected to support the sustainability and development of the Samiler Crackers business in Wonosunyo Village
Implementation and Role of Double Taxation Agreements (Tax Treaties) in International Transactions Adhar Putra Setiawan; Rieska Maharani; Asyidatur Rosmaniar; Marista Oktaviani
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 13 No. 1 (2026): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/jrap.2026.9980

Abstract

Purpose: This study examines the role and implementation of Double Taxation Agreements (DTAs), focusing on their effectiveness in preventing double taxation, encouraging foreign investment, and addressing tax avoidance practices. Methodology: The research uses a qualitative approach with a normative juridical method. Data were collected through library research and analyzed using statutory and conceptual approaches, covering domestic tax regulations, tax treaties, the OECD Model Tax Convention, the Base Erosion and Profit Shifting (BEPS) framework, and the Multilateral Instrument (MLI). Findings: The results show that tax treaties contribute to reducing double taxation, increasing legal certainty, and supporting foreign direct investment in Indonesia. The adoption of BEPS standards and the MLI has strengthened Indonesia’s international tax framework and improved transparency in cross-border taxation. However, challenges remain, including treaty shopping, profit shifting, and regulatory inconsistencies that may reduce the effectiveness of treaty implementation. Implication: The study emphasizes the need to strengthen anti-abuse measures, improve tax administration, and harmonize domestic regulations with international tax standards to ensure a fair and sustainable taxation system. Originality: This study provides an integrated analysis of tax treaty implementation in Indonesia by combining legal and international taxation perspectives. It highlights the dual function of tax treaties as instruments for investment promotion while also identifying their potential misuse for tax avoidance.
DEBT POLICY SUPPORTS GROWTH BUMN KARYA Muhamad Sohibul Karib; Anita Roosmawarni; Marista Oktaviani
International Conference on Economics, Management, Business, and Accounting Vol 1 No 1 (2024): International Conference on Economics, Management, Business, and Accounting Journ
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v1i1.22719

Abstract

This research aims to determine the influence of Asset Tangibility, Net Profit Margin and Company Growth on the Debt Policy of BUMN Karya companies for the 2013-2022 period. This research is quantitative in nature with the data source used is secondary data. This research method uses multiple linear regression analysis with Saturated Sampling techniques . Data management uses the EViews 10 program tool with the best Fixed Effect Model (FEM) test results. The results of this research are that Tangibility Assets partially has a negative and insignificant effect, while Net Profit Margin partially has a significant negative effect. However, this is different from company growth, which partially has a significant positive effect on debt policy. Simultaneously, the results obtained show that Asset Tangibility, Net Profit Margin and Company Growth influence Debt Policy. The results of data processing show a coefficient of determination of 88.97%, which means the influence it has is quite significant.
The Effect of Intellectual Capital and Debt to Equity Ratio on Company Value with Company Size as a Moderation Variable in Technology Companies Listed on the Indonesia Stock Exchange for the 2020-2023 Period Eka Fitriatul Afifah; Marista Oktaviani; Nurullaili Mauliddah
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30149

Abstract

This study aims to analyze the influence of Intellectual Capital and Debt to Equity Ratio (DER) on company value, as well as the role of company size as a moderation variable in technology companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The research method used is quantitative associative with secondary data obtained from the company's annual report. The sample consisted of 15 technology companies selected through the purposive sampling method, resulting in a total of 60 observational data. The analysis technique used was panel data regression with the Moderated Regression Analysis (MRA) approach using the EViews 12 statistical test tool. The results of the study show that Intellectual Capital has a significant positive effect on the value of the company. The Debt to Equity Ratio also has a significant positive influence on the value of the company. However, the size of the company is not able to moderate the relationship between Intellectual Capital and the value of the company. On the other hand, the size of the company has been proven to moderate the influence of the Debt to Equity Ratio on the value of the company. The value of the determination coefficient (R2) of 0.998320 indicates that the variation in the company's value can be explained by 99.83% by independent variables in the model. These findings show that the management of intangible assets such as Intellectual Capital as well as capital structures through DER have an important role in increasing the value of companies. However, the scale of the company does not always reinforce that influence consistently.
Co-Authors Adhar Putra Setiawan Alamin, Muhammad Salman Bintang Rahmat Alfia Rohmatus Solehah Anna Marina Bahira Luthfiyah Mumtaz Betty Ariani Dedy Surahman Dicky Hikam Didin Fatihudin Eka Fitriatul Afifah Fayyadh, Alwan Febriani Nur Azizah Fen, Fam Soo Firman Abdullah, Hafiz Firmansyah, Hafiz Halimatus Sa’diyah Halimatus Sa’diyah Halimatus, Sa’diyah Haq, Muhammad Amirul Hariyanti, Tining Haryanti, Tining Inge Maretta Ivana, Elmira Maretta, Inge Mar’uf Sya’ban Mauliddah, Nurullaili Muhamad Amirul Haq Muhamad Sohibul Karib Muhammad Hanifuddin Hakim Nurullaili Mauliddah Nurullaili Mauliddah Prasasti, Karari Budi Rembo Prasetya Rieska Maharani, Rieska Riko Bagus Prakoso Rizky Chandra Ariesta Roosmawarni, Anita Rosmaniar, Asyidatur Rosyidin Sulthoni Ramadhan Samsul Hadi Sa’diyah, Halimatus Sentot Imam Wahjono Shofiyah Nur Aini Sulton Dedi Wijaya Surahman, Dedy Tining Tyasha Ayu Melynda Sari Vellati, Dhalia Zeni Rusmawati