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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Dinamika Pengabdian (JDP) IJBE (Integrated Journal of Business and Economics) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS ACCRUALS (Accounting Research Journal of Sutaatmadja) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat AKURASI: Jurnal Riset Akuntansi dan Keuangan BALANCE: Economic, Business, Management and Accounting Journal SULUH: Jurnal Abdimas Jurnal Ilmiah Akuntansi Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Akuntansi Bisnis & Manajemen (ABM) Jurnal Ekonomi JAKPI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Pada Masyarakat Akurasi Jurnal Akuntansi
Sinta Setiana
Universitas Kristen Maranatha
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Facing the Industrial Revolution 4.0 Era Through 360-Degree Leadership Education for Accounting Students Hanny Hanny; Nunik Lestari Dewi; Sinta Setiana; Meliana Halim
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

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

Abstract

The era of the Industrial Revolution 4.0 causes new challenges that require accountants to develop their skills continuously, including leadership skills (Biro Kerjasama dan Komunikasi Publik Kemenristekdikti, 2018). In connection with the development of leadership skills in the accounting profession, this research aims to examine the influence of 360-degree-based Leadership Education on accounting students' perceptions of the ideal leadership concept and its characteristics. This research also examines the differences in perceptions of accounting students regarding leadership and leadership characteristics before and after receiving their leadership education program. The unit of analysis for this research is accounting students who have taken 360-degree based leadership education and were students who have been researched respondents in the previous year when they had not taken this. This research used the Purposive Sampling method with a sample size of 92 people. The research hypothesis was tested by The Comparative Test and the Simple Linear Regression method. The results of this study indicate that 360-Degree Based Leadership Education influences students' perceptions of leadership and its ideal characteristics. This study also indicates that students' perceptionsregarding the concept and characteristics of ideal leadership have been changed after participated in this Leadership Education. Keywords: The 360-Degree Based Leadership Education, Leadership, Perception, Leadership Characteristics, and Student of Accounting Program
PENGEMBANGAN POTENSI BUMDES SIRNAJAYA DALAM PENYEDIAAN FASILITAS POM BENSIN MINI BAGI WARGA DESA SEBAGAI WUJUD DESA YANG MANDIRI DAN SEJAHTERA Christy, Yunita; Joni, .; Setiana, Sinta; Natalia, Maria; Monalisa, Yani; Lisa, Imelda; Pranata, Ilham
Jurnal Dinamika Pengabdian Vol. 6 No. 2 (2021): JURNAL DINAMIKA PENGABDIAN VOL. 6 NO. 2 MEI 2021
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v6i2.12511

Abstract

ABSTRAK Pengabdian masyarakat ini bertujuan untuk mengembangkan potensi Badan Usaha Milik Desa (BUMDes) di Desa Sirnajaya, Kecamatan Tarogong Kaler, Kabupaten Garut, Jawa Barat dalam penyediaan fasilitas pom bensin mini. Agar semua itu dapat tercapai, maka kami sebagai tim pengabdi membantu dengan cara pengembangan kualitas SDM dengan memberikan pelatihan, mentoring dan rekomendasi. Pelatihan yang dilakukan adalah dalam hal literasi keuangan, rekomendasi yang diberikan adalah dalam bentuk sistem/prosedur usaha pom bensin mini dan pembuatan laporan keuangan. Pelatihan diberikan kepada beberapa orang pengurus BUMDes dan merupakan kerjasama dengan Yayasan Beruang Cerdas Indonesia. Melalui cara ini diharapkan BUMDes Sirnajaya dapat menjadi desa yang mandiri dan sejahtera. Kata kunci: BUMDes Sirnajaya, pengembangan potensi, penyediaan fasilitas pom bensin mini, desa mandiri dan sejahtera.   ABSTRACT This community service aims to develop the potential of Village-Owned Enterprises (BUMDes) in Sirnajaya Village, Tarogong Kaler District, Garut Regency, West Java in providing mini gas station facilities. In order for all of that to be achieved, we as a service team help by developing the quality of human resources by providing training, mentoring and recommendations. The training carried out is in terms of financial literacy, the recommendations given are in the form of a mini gas station business system / procedure and the preparation of financial reports. The training was given to several BUMDes administrators and was a collaboration with the Indonesian Smart Bear Foundation. Through this method, it is hoped that the Sirnajaya BUMDES can become an independent and prosperous village. Keywords: BUMDes Sirnajaya, potential development, provision of mini gas station facilities, independent and prosperous villages.
Pre Analysis of Personal and Professional Factors Affecting Accounting Students’ Career Interest in Public Accountant: Personal and Professional Factors Setiana, Sinta; Wijaya, I Nyoman Agus
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.v13i4.3718

Abstract

The Public Accountant profession in Indonesia faces a shortage of professionals, necessitating an understanding of factors influencing students’ career interest. This study aims to examine the effect of personal factors, measured as the Conventional personality type, and professional factors, including labor market considerations and social values, on final-year accounting students’ interest in becoming public accountants. A quantitative approach was employed, using a questionnaire distributed to 60 final-year students at an Indonesian university. Data were analyzed using multiple linear regression to test the individual and combined effects of personal and professional factors. The findings reveal that personal factors have a significant positive effect on interest, while professional factors exhibit a significant negative effect, possibly due to perceived work pressure. Together, these factors explain 99.2 percent of the variance in interest, indicating a robust model. The study concludes that personal factors strongly drive interest in Public Accountant, whereas professional factors deter it, highlighting the need for universities to use personality assessments in career counseling and for firms to address negative perceptions to attract talent. Future research should explore broader samples and additional factors to enhance career interest.
Financial literacy, gender, and economic behavior: The perspective of undergraduate accounting students Setiana, Sinta; Debbianita, Debiannita; Eunike, Eiren
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1093

Abstract

This study aims to check and analyze the impact of financial literacy and gender on economic behavior. The population comprises 247 active undergraduate accounting students of Maranatha Christian University in batches 2019, 2020, and 2021. Moreover, the Slovin formula with a 1% error margin calculates the total samples 241, taken by stratified random sampling. Unfortunately, only 229 students responded to the survey between September and October 2022. Therefore, the structural equation based on covariance analyzes the related responses through checking hypotheses. After testing and discussing them, this study infers that financial literacy does not affect economic behavior. However, males are better at financial behavior than females. Public interest statementsBased on the result of this study, the undergraduate accounting department suggests that the students follow a registered financial planning class before graduation to get the recognized competency documented in the diploma supplement. Coincidentally, the class to get this certification is organized by appointed lecturers in the undergraduate management department at Maranatha Christian University. Therefore, this class can give them a deeper understanding of personal financial management.
Contribution of Lecturers Attributes in Distance Education Accounting Science in Higher Education Hanny, Hanny; Dewi , Nunik Lestari; Setiana, Sinta; Crystalin, Aura Regia
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8285

Abstract

Abstract Purpose - This study aimed to investigate the impact of lecturer personal attributes (APD) on the relationship between Distance Learning/Distance Education (PJJ) and Accounting learning effectiveness (EPA) in higher education. The uniqueness of the study was the collection of primary data over a year into the pandemic (2021), with the expectation that APD would be more favorable and homogeneous compared to data collected in 2020. Design/methodology/approach - The sample comprised 353 accounting studentsexperiencing PJJ from a campus equipped with a Learning Management System (LMS), selected using Purposive Sampling method. Furthermore, the hypotheses were tested using Moderated Regression Analysis (MRA). Findings - The results showed that PJJ had a significantly positive effect on EPA in higher education, while lecturers APD did not strengthen the influence of PJJ on EPA.Research limitations/implications – But interestingly this research found that personal attributes of lecturers (APD) were identified as an independent variable influencing EPA. Keywords: Lecturers Personal Attributes, Distance Education, Accounting, and Higher Education
CORE TAX: PEMENUHAN KEWAJIBAN PERPAJAKAN YAYASAN JUJUR MINISTRY Meyliana, Meyliana; carolina, verani; setiana, sinta; erna, erna; silaban, barnabas tridig; aurellia, tan lilyani
Jurnal Likhitaprajna Vol 9 No 1 (2025)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v9i1.722

Abstract

The implementation of the Coretax Administration System starting on January 1, 2025, is part of a major reform in Indonesia’s tax administration system. This system aims to improve efficiency, effectiveness, transparency, and accuracy in the tax reporting and payment process through automation and data integration. Referring to Minister of Finance Regulation Number 81 of 2024, Coretax becomes a new system that must be understood by all taxpayers, including social foundations such as Jujur Ministry under the auspices of Yayasan Terobosan Baru Indonesia. To support this transition, lecturers and students from the Accounting Study Program at Maranatha Christian University conducted a community service activity in the form of a one-day seminar that included a Coretax usage socialization session followed by a Q&A segment. This activity aimed to provide practical education on the procedures for using Coretax, such as tax ID (NPWP) registration, account creation, as well as the steps for tax withholding and reporting. The results of the activity showed an increase in participants’ understanding of tax obligations and the Coretax system. It is concluded that collaboration between academics and the community plays a vital role in supporting the optimal implementation of the new tax system.
Model Pelatihan Perpajakan bagi Badan Hukum Yayasan di Indonesia Meyliana, Meyliana; Eddy, Endah Purnama Sari; Setiana, Sinta; Silaban, Barnabas Tridig; Febianti, Febi
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2025.001

Abstract

Pengabdian ini bertujuan untuk memberikan pengetahuan berupa dasar perundang-undangan serta tata cara menghitung, memotong, dan melaporkan bagian dari ketentuan perpajakan yang berlaku bagi badan hukum yayasan di Indonesia. Metode yang digunakan dalam pengabdian ini tersusun dalam tahap perencanaan, tahap pelatihan mengenai ketentuan perpajakan bagi yayasan, dan tahap evaluasi. Materi pelatihan ini berisi teori disertai contoh kasus perhitungan. Melalui pendekatan ini para peserta pelatihan terlihat lebih mengerti dan antusias dalam mencoba melakukan perhitungan-perhitungan yang ada. Berdasarkan wawancara kepada peserta pelatihan diperoleh kesimpulan bahwa pendekatan menggunakan perhitungan contoh kasus membuat peserta lebih memaknai dan menjiwai praktik perhitungan ketentuan perpajakan yang ada. Diharapkan pelatihan ini dapat memberikan manfaat untuk meningkatkan kewaspadaan terhadap segala bentuk ketentuan perpajakan sehubungan dengan berbagai kegiatan yang dilakukan Jujur Ministry di bawah naungan Yayasan Terobosan Baru Indonesia.
The The Role of Financial Flexibility: ESG Performance, ROA and Firm Value Akbar, Imam; Setiana, Sinta
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2924

Abstract

The purpose of this study was to determine and analyze the effect of ESG performance (ESG), ROA, and whether financial flexibility as a moderating or mediating variable on Firm Value. The population in this study are energy and mineral companies listed on the IDX for the period 2018-2022. Purposive sampling method was used to determine the number of samples that met the criteria and resulted in 12 companies as samples in the study. The research data uses secondary data obtained from the company's annual financial report, sustainability report and Thomson Reuter (Refinitiv) report. This study uses several tests, namely classical assumption testing, panel data regression, sobel test and Moderated Regression Analysis (MRA) using Eviews 13 statistical tools. ESG, ROA and Financial Flexibility simultaneously affect firm value with Leverage as control variables. Financial flexibility and ROA do not mediate ESG on Firm Value. Financial flexibility moderates ESG on firm value, but ROA does not moderate on firm value. It is proven that financial flexibility is a moderating variable for the influence of ESG on firm value where the role of the moderating variable of financial flexibility strengthens the influence of ESG on firm value. There are two main findings in the study, namely the role of financial flexibility can strengthen the influence of ESG performance on firm value and the joint role of ESG, ROA and financial flexibility with leverage as a control variable can increase firm value.
Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Dan Motivasi Kerja Sebagai Variabel Moderasi Yunita Christy; Maria Natalia; Setiana, Sinta; Richard Anthony
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 6 No 2 (2021): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v6i2.16273

Abstract

This research intention to determine the effect of budget participation on managerial performance with organizational commitment and work motivation as moderating variables. The sample of this study were employees at managerial level (top and bottom). Researchers distributed 100 questionnaires spread to several manufacturing companies. Of the 100 questionnaires, 56 questionnaires were collected and 45 questionnaires were processed. The data collected were processed using the Multiple Liner Regression Correlation Test and Moderated Regression Analysis (MRA). Before testing the hypothesis, the researcher tested the validity, reliability, and classical assumption. The results showed that budget participation has a positive effect on managerial performance, even so when budget participation has a positive effect on managerial performance when moderated by organizational commitment and work motivation
Co-Authors -, Hanny Aura Regia Crystalin aurellia, tan lilyani Barnabas Tridig Silaban Bram Hadianto Carolina Chandra Wijaya Crystalin, Aura Regia Debbianita, Debiannita Dewi , Nunik Lestari Eddy, Endah Purnama Sari Eiren Eunike Elyzabet Indrawati Marpaung Endah Purnama Sari Eddy Enny Prayogo Erna Erna, Erna Ester Natalia Eunike, Eiren Febianti, Febi Glorya Sophieana Hanny Hanny Hanny Hanny Herman Kambono I Nyoman Agus Wijaya Imam Akbar, Imam Imelda Lisa Ita Salsalina Lingga Jerry Jerry Joni Joni Joni Joni, . Kambono, Herman Lauw Tjun Tjun Lidya Agustina Lidya Agustina Lisa, Imelda Maria Natalia Maria Natalia Maria Natalia, Maria Meliana Halim Meliana Halim Meyliana Meyliana Meyliana Monalisa, Yani Najmi Mutia Juhaeni Nindy Tanison Nunik Lestari Dewi Nunik Lestari Dewi Nunnik Lestari Dewi Oktavianti Oktavianti Pranata, Ilham Puput - Cintia Puput Cintia Puput Cintia, Puput Ranesa Thedya Rapina Richard Anthony Rini Handayani Rini Handayani Rini Handayani Rusyana, Finna Santy Setiawan Se Tin Sherin Ivana Dewi Sherlywati Sherlywati Silaban, Barnabas Tridig Silvia Steven Asher Surifran, Vicky Putra Tan , Kwang En Tan Kwang Tan Kwang En Tanujaya, Tyara Angel Clarissa Verani Carolina Vinny Stephanie Hidayat Wijaya, Anggela - Wijaya, I Nyoman Agus Yani Monalisa Yenni Carolina Yunita - Christy Yunita Chirsty Yunita Christy Yunita Christy Yunita Christy