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All Journal MODUS-Jurnal Ekonomi dan Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat International Journal of Artificial Intelligence Research AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal ASET (Akuntansi Riset) JMM (Jurnal Masyarakat Mandiri) Competitive Jurnal Akuntansi dan Keuangan Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi Jurnal Ilmiah Manajemen Ubhara Patria : Jurnal Pengabdian Kepada Masyarakat ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) JAKPI Jurnal Pengabdian Pada Masyarakat Jurnal Manajemen Maranatha Jurnal Akuntansi
Lauw Tjun Tjun
Universitas Kristen Maranatha
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Factors Affecting Cloud-Based Accounting Adoption in the Indonesian Banking Sector Ryandika Ramadhan Al Farishi; Lauw Tjun Tjun
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2411

Abstract

This study aims to analyse the factors influencing the adoption of cloud-based accounting in the Indonesian banking sector. The sample size in this study was 80 respondents of Indonesian banking employees who implemented cloud-based accounting through Google Forms. The data was processed using SmartPLS 4 with SEM-PLS analysis. The results showed that human and organisational factors significantly affect the adoption of cloud-based accounting. On the other hand, technological, environmental, and perceived trust factors are insignificant to adopting cloud-based accounting. This study can contribute to human and organisational factors that can influence developments in the application of cloud-based accounting in the banking sector. In contrast, technological and environmental factors must be considered by banks and the Indonesian government, especially clarity regarding data security protection from cloud adoption to provide confidence to users of cloud-based accounting applications.
FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR Ethelind, Euclea Theda; Nafi, Priscillia Octaviana; Manullang, Agnes Theresia; Tjun Tjun, Lauw; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 5 No. 2 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i2.1413

Abstract

Pentingnya Tanggung Jawab Sosial Perusahaan (CSR) bagi perusahaan semakin meningkat dalam beberapa tahun terakhir. CSR menunjukkan bahwa perusahaan berkomitmen untuk menjalankan bisnisnya secara moral dan bertanggung jawab dengan mempertimbangkan dampaknya terhadap masyarakat dan lingkungan. Perusahaan mempublikasikan laporan CSR untuk menunjukkan komitmennya terhadap CSR. Laporan ini mencakup kegiatan CSR seperti program lingkungan, program sosial, dan praktik tata kelola perusahaan. Saat ini, keberlanjutan bisnis tidak hanya bergantung pada keuntungan finansial, tetapi juga pada dampak sosial dan lingkungan. Oleh karena itu, perusahaan berusaha untuk bertanggung jawab dalam kerangka tata kelola perusahaan, baik dalam pengungkapan maupun keterlibatan dalam isu-isu sosial dan tanggung jawab. Penelitian ini bertujuan untuk mengeksplorasi keberagaman gender pada komite audit dan kualitas audit terkait dengan pengungkapan CSR pada perusahaan-perusahaan dari semua sektor di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2019-2023. Metode penelitian yang digunakan adalah pendekatan kuantitatif, dengan pengambilan sampel purposive berdasarkan beberapa kriteria. Hasil penelitian menunjukkan bahwa keberagaman gender dalam komite audit memiliki dampak signifikan terhadap pengungkapan CSR, sementara kualitas audit tidak memberikan dampak. Keterbatasan penelitian ini mencakup penggunaan data dari satu titik waktu, yang mungkin membatasi generalisasi hasil. Kontribusi penelitian ini diharapkan dapat meningkatkan keberlanjutan sosial perusahaan dengan memperkuat keberagaman dalam kepemimpinan dan mempertimbangkan kualitas audit sebagai bagian dari strategi CSR.
Training on the Creation and Digitalization of Financial Reports for the Success of MSMEs in the Future Hidayat, Vinny Stephanie; Oktavianti, Oktavianti; Angela, Aurora; Tjun, Lauw Tjun; Marpaung, Elyzabet Indrawati; Dewi, Nunik Lestari
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 4 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i4.20815

Abstract

Giving MSMEs sufficient knowledge about the kinds of financial statements they might utilize to support their operations is the aim of this community service. This program also aims to teach MSMEs how to create financial reports and how to use Microsoft Excel to digitize them. On November 5, 2024, this training took place in Jatiendah Village. Case studies and training are the techniques employed in this community service project. Prior to working on comprehensive sample questions for the financial statement preparation process and doing discussion sessions (questions and answers), the speaker first provided information about MSME financial statements. The facilitator remains by the participants' side as they complete the practice questions. After completing this training, it can be said that participants have a sufficient understanding of the different kinds of financial statements, the steps involved in creating financial statements from start to finish, and how to convert manual financial statement recording in books to digital financial statement recording in Microsoft Excel. In summary, this training has been successful in improving participants' comprehension of fundamental accounting principles and the creation and digitization of financial statements. The 10% rise in post test scores above pre test results illustrates this.
APAKAH ESG MEMENGARUHI RETURN SAHAM? STUDI PADA INDEKS SRI KEHATI Tjun, Lauw Tjun; Thoma, Caritas Igansia Yeni; Mustamin, Nurul Intawaty Permata; Farishi, Ryandika Ramadhan Al
Modus Vol. 36 No. 2 (2024): VOL 36 NO 2 (2024)
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v36i2.9081

Abstract

This research is motivated by corporate sustainability, where environmental, social and corporate governance issues are important in the company's annual report in addition to financial statements. The purpose of this study is to examine the relationship between ESG (Environmental, Social, and Governance) performance on Stock Return based on changes in stock prices at the beginning of the year and the end of the year on the Indonesia Stock Exchange (IDX). This study uses data on companies listed on the SRI-KEHATI Index. Of the 25 companies listed on the Indonesia Stock Exchange, 17 sample data were used, namely company data for the 2019-2023 period. Environmental, Social, and Governance performance is assessed through the ESG score by the Morningstar Sustainalytics assessment agency obtained from Refinitiv Eikon. The analysis technique uses panel data regression analysis random effect model (REM) with ESG score as the independent variable and Stock Return as the dependent variable assisted by using the Eviews 13 application. Partial test results (t-test) show that there is no relationship between ESG performance and Stock Returns of companies that join the SRI-KEHATI index. The results of the F test simultaneously show that there is a significant relationship between ESG performance on the stock returns of companies incorporated in the SRI-KEHATI index. Keywords: ESG; Sri Kehati; stock return. Penelitian ini dilatarbelakangi oleh keberlanjutan perusahaan, dimana isu lingkungan, sosial dan tata kelola perusahaan menjadi penting dalam laporan tahunan perusahaan selain laporan keuangan. Tujuan dari penelitian ini adalah menguji hubungan antara kinerja ESG (Environmental, Social, and Governance) terhadap return saham berdasarkan perubahan harga saham pembukaan awal tahun dengan penutupan akhir tahun pada Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data perusahaan yang terdaftar pada Indeks SRI-KEHATI. Dari 25 peusahaan yang terdaftar di Bursa Efek Indonesia, sebanyak 17 data sampel yang digunakan yakni periode tahun 2019-2023. Kinerja Environmental, Social, dan Governance dinilai melalui ESG score oleh lembaga penilai Morningstar Sustainalytics diperoleh dari Refinitiv Eikon. Teknik analisis menggunakan analisis regresi data panel random effect model (REM) dengan ESG score sebagai variabel independen dan return saham sebagai variabel dependen yang dibantu dengan menggunakan aplikasi Eviews 13. Hasil pengujian secara parsial (uji t) menunjukkan bahwa tidak ada hubungan antara kinerja ESG terhadap return saham perusahaan yang bergabung dalam indeks SRI-KEHATI. Hasil uji F secara simultan menunjukkan ada hubungan signifikan antara kinerja ESG terhadap return saham perusahaan yang tergabung dalam indeks SRI-KEHATI. Kata kunci: ESG; Sri Kehati; return saham.
Pelatihan Kreativitas Tie-Dye dan Pembuatan Hand Bag untuk Kemandirian Ekonomi Penghuni Panti Arrahman Yogyakarta Ida, Ida; Tjun, Lauw Tjun; Aryani, Dewi Isma; Mulyadi, Riki Himawan; Satwikasanti, Winta Tridhatu; Darmayanti, Tessa Eka
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 7 No 2 (2023): Volume 7 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v7i2.19447

Abstract

The Arrahman Foundation, located in Yogyakarta, is a social foundation aiming to increase orphanage residents' independence through the entrepreneurship program. One of the efforts to increase the independence of the residents of the orphanage so that they can become entrepreneurs is to collaborate with the Faculty of Art and Design and the Faculty of Business Maranatha Christian University in collaboration with Duta Wacana Christian University to provide training in tie-dye technique, handbag, determining production cost, profit, and break-even analysis. The participants were 11 residents of the orphanage aged 19-22 years old, the majority were women and had a high school education. The training methods with explanation, demo, and hands-on methods. As a result, participants can produce the creation of tie-dye and handbag. The results of data collection through the questionnaire regarding the knowledge about production costs, profit, and break-even. The results of the Wilcoxon sign rank test method using SPSS, there are different knowledge before and after training, and the knowledge increase after training. The implication is participants can produce and understand the basics of cost and profit.
Mempersiapkan Generasi Z Menghadapi Tantangan Karir: Program Pengabdian Masyarakat Di Gereja Kristen Indonesia Kebonjati Bandung Lu, Cen; Munthe, Rusli Ginitng; Nur, Nur; Mariana, Ana; Lunandi, Yenny Yuniawaty; Tjun, Lauw Tjun
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 9, No 1 (2026): Januari 2026
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v9i1.5933

Abstract

Generation Z faces significant challenges in planning their careers in the digital era, characterized by the paradox of choice, social pressures, and labor market uncertainty. This Community Service Program, organized by the Undergraduate Management Program of Maranatha Christian University in collaboration with GKI Kebonjati, aimed to assist Generation Z in understanding the importance of early career management. The program included seminars, interactive discussions, and the application of the Johari Window approach to enhance self-awareness, passion discovery, and career decision- making skills. The evaluation results showed a significant improvement in participants’ understanding, confidence, and readiness to face the job market, with the average post-test score (4.04) notably higher than the pre-test (3.30). This program highlights that career education and mentoring effectively support Generation Z in navigating dynamic labor market changes and planning a meaningful future aligned with their potential.
Social Enterprise: Generasi Muda Berbisnis serta Berdampak Positif Tjun Tjun, Lauw; Mariana, Ana; Nur, Nur; Lunandi, Yenny Yuniawaty; Nurbasari, Anny; Liliawati, Swat Lie
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 9, No 1 (2026): Januari 2026
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v9i1.5895

Abstract

On January 7 and 14, 2023, a Community Service program was conducted for the youth of GJKI Andir Bandung, attended by 33 participants. This activity was related to social enterprise. A social enterprise is a business model that combines social goals with commercial strategies, where profits are used to achieve positive impacts on society or the environment. It aims to create sustainable social value, such as poverty alleviation, community empowerment, or environmental preservation. While operating within a business framework, success is measured not only by profit but also by their contribution to social or environmental improvements. The youth of GJKI Bandung aim to contribute to sustainable social value, leveraging their remarkable potential and diverse educational backgrounds. The activity was carried out in the form of training, discussions, and question-and-answer sessions. Based on participants' evaluations at the end of the program, it was concluded that they gained a better understanding of social enterprise after participating in this community service activity.
Memahami Konsep Dasar Akuntansi Menggunakan Metode ”Role Play”: Studi pada Gereja Kristen Pasundan Indonesia Joni, Joni; Tjun, Lauw Tjun; Marpaung, Elyzabet Indrawati; Setiana, Sinta; Natalia, Maria; Eddy, Endah Purnama Sari; Alamsyah, Andea; Sie, Inri Imelix; Gultom, Putriyani
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 9, No 1 (2026): Januari 2026
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v9i1.6231

Abstract

Financial management in non-profit organizations, including churches, plays a strategic role in ensuring transparency, accountability, and sustainability of services. The Pasundan Christian Church (GKP) has established the Interpretation of Financial Accounting Standards (ISAK) 335 as the primary guideline for preparing financial reports. However, initial implementation has shown significant obstacles, particularly related to limited understanding of accounting. The need for the GKP Synod administrators to provide a sound understanding of accounting concepts and practices within the synod environment prompted the implementation of community service in the form of accounting training. The objective of this activity was to provide a proper understanding of basic accounting concepts through the Role Play (RPL) method for GKP treasurers and finance secretariat staff. This Community Service (PkM) activity successfully improved understanding of basic accounting concepts through the application of the RPL method. These findings demonstrate that the RPL method is effective in improving accounting understanding, especially for participants with limited prior knowledge. The success of this training supports the GKP's need to implement a digital accounting system in accordance with ISAK 335, as improved accounting understanding among treasurers will simplify the recording process and produce more accurate and credible financial reports.
PELATIHAN DIGITAL MARKETING UNTUK UMKM: MENINGKATKAN AKSES PASAR DENGAN MEDIA SOSIAL Abbas, Dirvi Surya; Muchlish, Munawar; Tjun, Lauw Tjun
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 5 (2025): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i5.34239

Abstract

Abstrak: Permasalahan utama mitra UMKM di tanah tinggi, kota Tangerang adalah rendahnya pemahaman mengenai digital marketing, khususnya terkait preferensi konsumen dalam mengakses informasi produk secara mudah dan cepat. Tujuan pengabdian ini adalah meningkatkan literasi digital pelaku UMKM agar mampu memahami perilaku pasar serta memanfaatkan media sosial sebagai sarana pemasaran. Metode yang digunakan berupa sosialisasi dan pelatihan interaktif kepada 25 pelaku UMKM melalui penyajian materi dan praktik langsung. Evaluasi dilakukan dengan 10 soal pre-test dan 10 soal post- test untuk mengukur peningkatan pemahaman. Hasilnya menunjukkan adanya peningkatan soft skill sebesar 95% dalam pemahaman strategi pemasaran digital serta peningkatan hard skill sebesar 95% dalam penggunaan media sosial untuk promosi. Selain itu, beberapa peserta melaporkan kenaikan nilai ekonomis rata-rata 95% dalam tiga bulan pertama setelah penerapan strategi. Hal ini menegaskan bahwa digital marketing dapat menjadi solusi penting dalam meningkatkan daya saing UMKM di era ekonomi digital.Abstract: The main problem faced by MSMEs in tanah tinggi, Tangerang city is the lack of understanding of digital marketing, particularly in terms of consumer preferences for easy and fast access to product information. This community service aims to improve the digital literacy of MSME actors so they can understand market behavior and utilize social media as a marketing tool. The method applied consisted of socialization and interactive training involving 25 MSME participants through material presentation and hands-on practice. Evaluation was conducted using pre-test and post-test assessments to measure knowledge improvement. The results indicated a 95% increase in soft skills related to digital marketing strategies and a 95% increase in hard skills in using social media for promotion. In addition, several participants reported an average economic growth of 95% within the first three months of implementation. These findings highlight that digital marketing is a crucial solution to enhance MSME competitiveness in the digital economy era.
Co-Authors -, Hanny Abbas, Dirvi Surya Alamsyah, Andea Alamsyah, Andrea Alvin Setiawan Ana Mariana, Ana Anny Nurbasari Aurora Angela Batistuta, Feren Farah Focket Bram Hadianto Caritas Igansia Yeni Thoma Cen Lu Christine Dwi Karya Susilawati Darmayanti, Tessa Eka Debbianita Dewi Isma Aryani Eddy, Endah Purnama Sari Edhy Priyatna Anugrah Surbakti Eiren Eunike Elyzabet I. Marpaung, Elyzabet I. Elyzabet Indrawati Marpaung Elyzabet Indrawati Marpaung Enny Prayogo Enrico Goiyardi Erna Erna Ethelind, Euclea Theda Farishi, Ryandika Ramadhan Al Fedro Christian Montoliang Feren Farah Focket Batistuta Gultom, Putriyani Gunawan, Samuel Octavianus Hanny Hanny Hanny Hanny Harris Hansa Wijaya Herman Kambono Herman Kambono I Nyoman Agus Wijaya Ida . Ida Ida, Ida Ita Salsalina Lingga Ivan Pratama Jefania Putri Gulo Johanes, Kristallisya Alexandra Joni Joni Joni Joni Joshua Rahadian Kurniawan, Johanes Lidya Agustina Lidya Agustina Liliawati, Swat Lie Linda Vania Wijaya Lunandi, Yenny Yuniawaty Manullang, Agnes Theresia Maretia, Stella Maria Natalia, Maria Mulyadi, Riki Himawan Munawar Muchlish Munthe, Rusli Ginitng Mustamin, Nurul Intawaty Permata Nafi, Priscillia Octaviana Nainggolan, Tiurma Natalia, Esther Nicholas Phandi Nunik Lestari Dewi Nur, Nur Nursoleh, Muhammad Rizki Nurul Intawaty Permata Mustamin Oktavianti Oktavianti Oktavianti Oktavianti Ranesa Thedya Rapina . Ray Krismawan Rini Handayani Ryandika Ramadhan Al Farishi Ryandika Ramadhan Al Farishi Sabrina, Olivia Windy Sandi Gunawan A M Situmorang Santoso, Stefanie Kristiana Santy Setiawan Se Tin Senna Dwi Renata Putri SETIN, SETIN Sie, Inri Imelix Sinta Setiana Steven Asher Sunardi Indrawan Surifran, Vicky Putra Thoma, Caritas Igansia Yeni Thoma, Caritas Ignasia Yeni Tiopan Naek Verani Carolina Vinny Stephanie Hidayat Winta Tridhatu Satwikasanti, Winta Tridhatu Yenni Carolina Yunita Christy