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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Akuntansi dan Keuangan Jurnal Media Wahana Ekonomika I-Finance Journal JOIV : International Journal on Informatics Visualization International Journal of Artificial Intelligence Research Jurnal Ilmiah Matrik EKONOMIS : Journal of Economics and Business Prosiding Seminar Nasional Sains dan Teknologi Terapan Profita : Komunikasi Ilmiah dan Perpajakan Prosiding Semhavok MBIA Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Ekonomi dan Manajemen Kajian Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Finance Research Forum Bisnis dan Kewirausahaan Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan (JAK) Jurnal Pengabdian kepada Masyarakat Bina Darma Jurnal Bina Bangsa Ekonomika Jurnal Ekonomika Dan Bisnis Journal of Comprehensive Science Jurnal Pengabdian Masyarakat Information Technology (JPM ITech) Jurnal Pengabdian Pancasila (JPP) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal E-Amal: Jurnal Pengabdian Kepada Masyarakat Edutik : Jurnal Pendidikan Teknologi Informasi dan Komunikasi
Poppy Indriani
Universitas Bina Darma
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Analisis Efektivitas Aplikasi Asuka dalam Pengelolaan Surat di PT ASABRI Cabang Palembang Masek Ati , Yusna Putri Sidar; Indriani, Poppy
Edutik : Jurnal Pendidikan Teknologi Informasi dan Komunikasi Vol. 5 No. 4 (2025): EduTIK : Agustus 2025
Publisher : Jurusan PTIK Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/hj2bb347

Abstract

Transformasi digital dalam sektor pelayanan publik menjadi kebutuhan mendesak guna meningkatkan efisiensi, akurasi, dan akuntabilitas kerja organisasi atau perusahaan. Salah satu bentuk implementasinya adalah penggunaan sistem informasi pengelolaan surat secara digital. Penelitian ini bertujuan untuk menganalisis efektivitas aplikasi ASUKA (Aplikasi Surat Keluar dan Masuk) dalam pengelolaan surat di PT ASABRI (Persero) Cabang Palembang. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data berupa observasi partisipatif, wawancara tidak terstruktur, dan dokumentasi selama pelaksanaan magang. Hasil penelitian menunjukkan bahwa aplikasi ASUKA mampu mempercepat proses pencatatan dan distribusi surat, meminimalkan kesalahan administrasi, serta meningkatkan transparansi dan akuntabilitas kerja. Sistem ini juga dinilai mudah digunakan oleh pegawai dan berhasil menggantikan sistem manual yang selama ini digunakan. Dengan adanya aplikasi ini, proses pengelolaan surat menjadi lebih efisien dan tertib. Temuan ini menegaskan bahwa pemanfaatan teknologi informasi seperti ASUKA dapat menjadi solusi strategis dalam mendukung transformasi digital administrasi pelayanan publik di lingkungan BUMN.
Resilience Rural Banks Pasca Covid-19 Puspitasari, Devy Mawarnie; Chin, Jacky; Dasman, Sunita; Indriani, Poppy; Saputro, Rizal Sigit
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1342

Abstract

Beginning with a health crisis, the Covid-19 pandemic has had a domino effect on social, economic, and financial aspects. The economy has experienced a slowdown, accompanied by a decline in purchasing power due to reduced income. Tourist areas have become completely deserted, resulting in a lack of income and economic activity. The impact of the pandemic has inevitably spread to the banking sector, particularly affecting Rural Banks (known as BPR). The role of BPR, as part of the government's strategy for local economic development and labor absorption, has also been disrupted. In Indonesia, BPR has long been the backbone of microfinance, serving micro, small, and medium enterprises (MSMEs). However, the Covid-19 pandemic has shaken this sector, forcing BPRs to confront challenges while exploring new opportunities for resilience. This research recommends that Rural Banks strengthen risk management and operational efficiency to enhance their resilience in the future.This research contributes to the existing literature by providing a focused analysis of Rural Banks specific financial performance variables and recommends that Rural Banks strengthen risk management and operational efficiency to enhance their resilience in the future. The research employs logit analysis to develop a prediction model. The findings indicate that the resilience model can serve as a predictive tool for BPR resilience in the post-pandemic period, supporting economic empowerment, particularly for MSMEs and labor absorption. This study introduces the concept of Off-Balance Sheet management as a strategic tool for enhancing resilience, which has been underexplored in the context of rural banking in Indonesia.
Pengaruh Leverage, Komite Audit dan Kualitas Audit Eksternal Terhadap Penghindaran Pajak Meilinda, Anisah; Indriani, Poppy
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1517

Abstract

The income that a country has in developing the economy in each region is generated by the APBN budget, one of which is revenue from taxes, where taxes are a sector that dominates the main source of state income and can be used for people's welfare. However, there is often an inappropriate target in tax management, where there are still taxpayers who carry out tax avoidance actions which can have an impact on the stability of the country. Tax avoidance is often caused by taxpayers having higher debt than capital, as well as other things such as the performance of external auditors which is not optimal and lack of supervision by the audit committee every time a financial report is submitted. This research aims to identify leverage, audit committee and external audit quality variables on tax avoidance in manufacturing companies listed on the IDX within a period of 4 years, namely 2019 - 2022. This research uses objects on 22 companies listed on the Stock Exchange Indonesian Effect 2019-2022, analysis technique using panel data regression using the fixed effect model (FEM). The results show that overall the quality of external audits and audit committees has a positive influence at a significance level of 0.05, while leverage (DER) with a probability value of 0.88 > 0.05 means that companies that are the object of research tend to have higher liabilities and tax burdens. . Apart from that, this research, from the results of the unit root test and cointegration test, can be interpreted as saying that the variables used are appropriate and have a long-term nature and are supported by the absence of elements of classical assumptions. Apart from that, the value of r-square is 0.7394 (73.94%) where the remaining 26.06% is influenced by types of variables outside this research such as the tax gap, capital buffer and other financial ratios.
SOSIALISASI LITERASI KEUANGAN UNTUK MENINGKATKAN KEMAMPUAN PENGELOLAAN KEUANGAN UMKM DI LIMBANG JAYA II KECAMATAN TANJUNG BATU Indriani, Poppy; Tania, Suci
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.42323

Abstract

Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan penting dalam perekonomian, menyumbang sekitar 60-70% dari Produk Domestik Bruto (PDB) dan menyerap lebih dari 97% tenaga kerja. Metode yang digunakan yaitu Sosialisasi Literasi Keuangan. Hasil pengabdian Masyarakat berhasil memberikan pemahaman baru kepada peserta mengenai pencatatan keuangan sederhana, pengelolaan arus kas, perencanaan anggaran, serta strategi pengelolaan utang. Program ini diikuti oleh sembilan pelaku UMKM yang menunjukkan antusiasme tinggi selama kegiatan berlangsung. Dengan sosialisasi ini, diharapkan peserta mampu menerapkan literasi keuangan dalam usaha mereka untuk mendukung pertumbuhan dan keberlanjutan usaha di Desa Limbang Jaya II
PENGARUH PERSONAL COST, KOMITMEN ORGANISASI, TEKANAN KETAATAN, DAN DUKUNGAN ORGANISASI TERHADAP WHISTLEBLOWING Amelia, Riska; Indriani, Poppy
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14825

Abstract

Even now today, organizations almost never use whistleblowing, despite the many dangers that whistleblowers may face. As a result, it can be very difficult to find out about any fraudulent activity taking place within the company. The aim of this research is to identify the variables that influence the decision of KONI Sumsel employees to report violations. The research population consisted of 40 South Sumatra KONI personnel, and 32 people were selected using a non-probability selection method known as saturated sampling to be used as samples. Quantitative research is the research methodology used. A Likert scale was used for data collection, and SPSS version 26 software was used for the multiple linear regression data processing approach. The research findings show that although personal costs, organizational commitment, and compliance pressure do not influence employees' intention to report errors, the organizational support variable has a positive and significant influence.
Pengaruh Return on Assets (ROA), Debt To Equity Ratio (DER), dan Current Ratio (CR) Terhadap Harga Saham Perusahaan Rokok di Bursa Efek Indonesia Periode 2017-2024 Beni Seftiawan; Poppy Indriani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9617

Abstract

This study aims to analyze the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), and Current Ratio (CR) on the stock prices of cigarette companies listed on the Indonesia Stock Exchange (IDX) during the 2017–2024 period. The data used are secondary data obtained from annual financial reports and stock prices of four cigarette issuers: PT Gudang Garam Tbk, PT Hanjaya Mandala Sampoerna Tbk, PT Bentoel Internasional Investama Tbk, and PT Indonesian Tobacco Tbk. The analysis method used is multiple linear regression with classical assumption tests. The results show that partially, ROA and CR have a significant positive effect on stock prices, while DER has a significant negative effect. Simultaneously, the three variables significantly affect stock prices. These findings support the signaling theory and provide important implications for investors and company management in making financial decisions.
Peran Kepemimpinan Transformasional dalam Orkestrasi Environmental, Social, Governance Saladdin Wirawan Effendy; Poppy Indriani
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 2 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i2.10598

Abstract

This study aims to systematically analyze the role of transformational leadership in orchestrating the achievement of Environmental, Social, and Governance (ESG) performance. Using a Systematic Literature Review (SLR) approach, this research examines a range of scholarly articles that explore the relationships among transformational leadership, organizational innovation, digital leadership, green leadership, and sustainability outcomes. The findings indicate that transformational leadership is a critical determinant in shaping a sustainability vision, mobilizing organizational commitment, and stimulating pro-environmental behaviors through idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration. The influence of transformational leadership on ESG performance operates primarily through mediating mechanisms such as organizational and green innovation, sustainability management systems (ESGM, CSR, EMA), as well as psychological mechanisms including green empowerment and environmental self-efficacy. Furthermore, digital leadership strengthens ESG orchestration by leveraging digital technologies that enhance accuracy, transparency, and accountability in sustainability reporting. Moderating factors such as external social capital, organizational inertia, and green training also shape the effectiveness of transformational leadership. Overall, this SLR highlights that transformational leadership functions as an “orchestrator” that aligns strategies, systems, innovation, technology, and employee behaviors to achieve long-term sustainability. The findings provide important implications for organizations in developing countries, including state-owned enterprises in Indonesia, in designing adaptive and competitive ESG leadership models and sustainability strategies.
Co-Authors . Harjahdi Adelia, Dhea Ari Muzakir Bangkit Seandi Taroreh Bangkit Seandi Taroreh Beni Seftiawan CH Desi Kusmindari Ch Desi Kusmindari Chin, Jacky Christofora Desi Kusmindari Darwin Devy Mawarnie Puspitasari DWI MAHARANI Endang Puji Lestari Febriansyah Febriansyah H. Mukran Roni, H. Mukran Haerleyawan Setya Isna Wijayani Istiqomah Wardani Jaka Darmawan Jaka Darmawan M. Haris Satria M. Titan Terzaghi Marlindawati Marlindawati Marlindawati Marlindawati, Marlindawati Masek Ati , Yusna Putri Sidar Meilinda, Anisah Mohamad Taha Ijab Muhamad Tian Muhammad Iqbal Putra Pratama Muhammad Sobri Mutiara Cahyani Putri Singin Nisa, Nur Hikmatu Noviardy, Andrian Noviardy Nurul Badria Nyimas Sopiah Pitri Yani Pransiska, Reni Pratiwi, Nurlely Puspita Sari Putri, Mutiya Resti Relly Vivianda Riska Amelia Rolia Wahasusmiah Rolia Wahasusmiah Rolia Wahasusmiah Rolia Wahasusmiah Saladdin Wirawan Effendy Saladdin Wirawan Effendy Saputro, Rizal Sigit Sepriyanti, Depi Septa Hardini Septiani Fransisca Sintia, Dea Siti Nurhawa Sunita Dasman SURYA, I GEDE Tania, Suci Terzaghi, Muhammad Titan Titan Terzagie Wahasusmiah, Rolia