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PENERAPAN ISAK 35 TENTANG PENGELOLAAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NON LABA Studi Kasus Pada Vihara Dhammadipa Arama Batu Malang Evi Maria; Tasya Wijaya
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.448

Abstract

Abstract The presentation of financial reports for non-profit organizations is regulated in the Statement of Financial Accounting Standards (PSAK) 45 since 1997 which was later updated with the Interpretation of Financial Accounting Standards (ISAK) 35 which became effective in 2020. The purpose of this study was to look at the presentation of financial reports at the Dhammadipa Arama Temple accordance with ISAK 35 and its benefits. The type of research used in this study is a descriptive qualitative method with a case study approach. The form of financial reports at the Dhammadipa Arama Batu Temple in 2022 has been adjusted to ISAK 35 which consists of a Comprehensive Income Statement, a Statement of Cash Flows, a Report on Changes in Net Assets, a Report Finance and Notes to Financial Statements. The Dhammadipa Arama Monastery has many benefits that will be obtained by implementing ISAK 35 in financial reports including improving the quality of financial reports, completing elements of financial reports and making it easier to find out surplus (deficit), being able to see how much current assets and non-current assets they have.
Mengelola Toyomarto Menuju Desa Wisata Terintegrasi Berbasis Digital Rina Rahmawati; Evi Maria; Dwi Nita Aryani; Widanarni Pudjiastuti; Sugeng Hariadi; Bunyamin; Siti Munfaqiroh
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 11 : Desember (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

Toyomarto Village in Singosari District, Malang has the potential to be developed as an integrated digital-based tourism destination. This community service activity aims to create synergies between tourism villages, communities, and other related institutions and stakeholders; improve the competence of human resources managing tourism villages; develop integrated education trip tour packages; and increase economic benefits for the wider community. Implementation of methods included FGDs and training of Pokdarwis and managers. The results achieved that the increasing of the capacity of tourism village managers in financial management and digital marketing; developing of integrated education trip tour packages; and increasing the cooperation between tourism stakeholders in Toyomarto Village. In conclusion, assistance in managing Toyomarto Tourism Village in an integrated manner can make this village a sustainable digital-based tourism village towards a global tourism village.
PEMBINAAN ROHANI DAN MOTIVASI BERWIRAUSAHA BAGI ANAK YATIM DAN DHUAFA PADA BULAN MUHARRAM BERSAMA LAZIS SABILILLAH MALANG Yuyuk Liana; Dyah Aruning Puspita; Hanif Mauludin; Aminul Amin; Evi Maria; Bunyamin Bunyamin; Siti Munfaqiroh
Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 1 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v8i1.115

Abstract

Muharram month is the month for Muslims to maximize their practice by sharing with others. For this reason, the service team of STIE Malangkucecwara together with Lazis Sabilillah Malang carried out spiritual activities with the theme of the meaning of Muharram as well as providing entrepreneurial motivation for orphans and poor people in the Sabilillah mosque area of Malang. This activity is at the same time providing compensation as a give away for orphans and dhuahas. This activity is expected to make the month of Muharram more meaningful and meaningful by making them happy and encouraging them to rise.
EVALUASI SISTEM INFORMASI AKADEMIK SATYA WACANA MENGGUNAKAN PIECES FRAMEWORK Winandhito Adi, Alexander; Maria, Evi
Jurnal Pendidikan Teknologi Informasi (JUKANTI) Vol 6 No 2 (2023): JURNAL PENDIDIKAN TEKNOLOGI INFORMASI (JUKANTI) EDISI NOPEMBER 2023
Publisher : Program Studi Pendidikan Informatika, Universitas Citra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37792/jukanti.v6i2.1028

Abstract

The research objective is to evaluate the Satya Wacana Academic Information System (SIASAT) using the PIECES framework. The evaluation was carried out from the user side, namely Satya Wacana Christian University (SWCU) students, by assessing six variables: performance, information and data, economics, control, security, efficiency, and service. The PIECES framework has effectively identified problems, opportunities, and future system development directions. Research data was obtained by distributing questionnaires. Respondents to this study were SWCU students, with 202 respondents. Data was measured using a Likert scale. The evaluation results found that students felt delighted using SIASAT when assessed from the performance, efficiency, and service variables. While from the information and data variables, as well as economics, students feel satisfied. The lowest score is on the control and security variables; students are in the neutral category when assessing this variable. Slow handling when a server down occurs is why students give the lowest score, so SIASAT managers need to improve from the control and security side. Overall, the average score of SIASAT user satisfaction is 3.93. It means that SWCU students are satisfied when they use SIASAT to support academic administration activities while studying at SWCU.
PENERAPAN ISO 31000:2018 UNTUK MANAJEMEN RISIKO PADA SISTEM INFORMASI SEKOLAH TERPADU Novita Setyaningrum, Nola; Maria, Evi
Jurnal Pendidikan Teknologi Informasi (JUKANTI) Vol 7 No 1 (2024): JURNAL PENDIDIKAN TEKNOLOGI INFORMASI (JUKANTI) EDISI APRIL 2024
Publisher : Program Studi Pendidikan Informatika, Universitas Citra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37792/jukanti.v7i1.1164

Abstract

ABSTRAK Tujuan riset ini adalah menerapkan standar ISO 31000:2018 untuk proses manajemen risiko pada sistem informasi sekolah terpadu (SIKADU) di SMKN 2 Salatiga. SIKADU merupakan sistem yang digunakan untuk pelayanan administrasi dan akademik sekolah. Penggunaan SIKADU tidak hanya memberikan manfaat tetapi juga memiliki potensi risiko yang merugikan, oleh karena itu perlu dilakukan pengelolaan risiko. ISO 31000:2018 dipilih sebagai framework untuk manajemen risiko, karena memiliki panduan yang terstruktur dan sistematis. Manajemen risiko menggunakan ISO 31000:2018 dimulai dari tahapan komunikasi dan konsultasi, penetapan konteks, penilaian risiko yang terdiri dari identifikasi risiko, analisis risiko, evaluasi risiko, dan perlakuan risiko. Hasil riset menemukan 22 kemungkinan risiko yang terjadi pada saat menggunakan SIKADU. 22 kemungkinan risiko terdiri dari dua risiko di level high, sebelas risiko di level medium, dan sembilan risiko di level low. Riset ini menjadi tambahan bukti bahwa ISO 31000:2018 dapat diterapkan untuk manajemen risiko sistem informasi di lembaga pendidikan. Selain itu, riset ini juga memberikan rekomendasi perlakuan risiko pada SIKADU serta dokumentasi proses manajemen risiko agar dapat digunakan SMKN 2 Salatiga sebagai acuan untuk mengelola risiko.   ABSTRACT This research aims to apply the ISO 31000:2018 standard for the risk management process in the integrated school information system (SIKADU) at SMKN 2 Salatiga. SIKADU is a system used for school administrative and academic services. The use of SIKADU not only provides benefits but also has potential adverse risks, therefore risk management is necessary. ISO 31000:2018 was chosen as the risk management framework because it has structured and systematic guidelines. Risk management using ISO 31000:2018 starts from the communication and consultation stages, establishing context, risk assessment consisting of risk identification, analysis, evaluation and treatment. The research results found 22 possible risks that occur when using SIKADU. The 22 possible risks consist of two risks at the high level, eleven at the medium level, and nine at the low level. This research proves that ISO 31000:2018 can be applied to information system risk management in educational institutions. Apart from that, this research also provides recommendations for risk treatment at SIKADU and documentation of the risk management process so that it can be used by SMKN 2 Salatiga as a reference for managing risk.
PENERAPAN METODE HEURISTIC EVALUATION UNTUK EVALUASI USER INTERFACE APLIKASI LAZADA Kurnia Wirawan, Dennis; Maria, Evi
Jurnal Pendidikan Teknologi Informasi (JUKANTI) Vol 7 No 1 (2024): JURNAL PENDIDIKAN TEKNOLOGI INFORMASI (JUKANTI) EDISI APRIL 2024
Publisher : Program Studi Pendidikan Informatika, Universitas Citra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37792/jukanti.v7i1.1236

Abstract

ABSTRAK Tujuan riset adalah menerapkan metode heuristic evaluation pada evaluasi user interface aplikasi Lazada. Metode heuristic evaluation diterapkan karena dapat menghasilkan umpan balik dari desain perangkat lunak lebih akurat, cepat dan murah, sehingga masalah desain menjadi lebih cepat ditangani. User interface juga perlu dievaluasi secara berkala, karena user interface yang rumit membuat pengguna tidak puas dan tidak menggunakan aplikasi. Ada 10 penerapan prinsip heuristic yang dinilai dalam aplikasi Lazada. Total sampel adalah 100 orang pengguna Lazada. Hasil riset menemukan bahwa prinsip visibility of system status mendapatkan 1,21, prinsip match between system and the real world mendapatkan 1,11, prinsip user control and freedom mendapatkan 1,27, prinsip consistency and standards mendapatkan 1,19, prinsip error prevention mendapatkan 1,20, prinsip recognition rather than recall mendapatkan 1,37, prinsip flexibility and efficiency of use mendapatkan 1,37, prinsip aesthetic and minimalist design mendapatkan 1,33, prinsip help users recognize, diagnose, and recover from errors mendapatkan 1,30, prinsip help and documentation 1,12. Jadi, 10 prinsip heuristic dari user interface Lazada berada di kelas 1, yaitu cosmetic problem. Ini artinya, menurut pengguna tidak terdapat adanya masalah yang serius pada user interface Lazada saat digunakan. Namun demikian, pihak manajemen perlu terus melakukan upaya perbaikan terhadap aplikasi secara berkala. ABSTRACT  The research objective is to apply the heuristic evaluation method to evaluate the user interface of the Lazada application. The heuristic evaluation method is used because it can produce feedback from software design more accurately, quickly, and cheaply so that design problems can be handled more quickly. The user interface also needs to be evaluated regularly because a complicated user interface makes users dissatisfied and unable to use the application. There are ten applications of heuristic principles assessed in the Lazada application. The total sample is 100 Lazada users. The research results found that the principle of visibility of system status got 1.21, the principle of match between system and the real world got 1.11, the principle of user control and freedom got 1.27, the principle of consistency and standards got 1.19, the principle of error prevention got 1.20, the principle of recognition rather than recall gets 1.37, the principle of flexibility and efficiency of use gets 1.37, the principle of aesthetic and minimalist design gets 1.33, the principle of helping users recognize, diagnose, and recover from errors gets 1.30, help and documentation principle 1.12. So, the ten heuristic principles of the Lazada user interface are in class 1, namely cosmetic problems. According to users, it means there are no severe problems with the Lazada user interface. However, management needs to continue to make efforts to improve the application periodically.
Desain Prototype dan Implementasi Sistem Informasi Pencatatan Meter Air (SICAIR) Maria, Evi; Edi, Sri Winarso Martyas; Widhiyaningrum, Sekar; Andana, Aji
JUSIFO : Jurnal Sistem Informasi Vol 9 No 2 (2023): JUSIFO (Jurnal Sistem Informasi) | December 2023
Publisher : Program Studi Sistem Informasi, Fakultas Sains dan Teknologi, Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/jusifo.v9i2.20649

Abstract

Penyediaan Air Minum dan Sanitasi Berbasis Masyarakat (PAMSIMAS) aims to improve access to and quality of drinking water and sanitation in rural areas. However, the manual management of water meter readings and billing by Kelompok Pengelola Sarana Prasarana Air Minum Sanitasi (KPSPAMS) Tirto Wening, Samirono Village, has led to issues with accuracy and timeliness of water bills. Therefore, this research aims to design a water meter recording system. The system design scope includes recording water meters, calculating bills, processing payments, and generating water usage reports. The development method employs a prototype approach with the Bootstrap framework. The resulting system, named SICAIR, provides accurate billing and water usage reports that meet user needs. SICAIR offers a solution to PAMSIMAS management issues related to the accuracy of meter readings and the timeliness of water bill generation in Samirono Village.
Pengaruh Skeptisme Profesional dan Independensi terhadap Kinerja Auditor pada Masa Pandemi COVID-19 Cikita Dasty Sirait, Grace Priskila; Maria, Evi
Journal of Business and Economics Research (JBE) Vol 5 No 1 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i1.4900

Abstract

This research aims to find empirical evidence of the influence of professional skepticism and independence on the performance of auditors carrying out assignments during the COVID-19 pandemic. The primary data was obtained by distributing questionnaires to auditors working at Public Accounting Firms in Semarang City who received audit assignments from 2020 to 2022. The total research sample was 88 respondents. Data analysis in this study used multiple regression analysis, and the data was processed using SPSS version 25. The study found that professional skepticism and independence positively affected auditors' performance in Semarang City during the pandemic. Professional skepticism and independence influenced auditor performance during the COVID-19 pandemic by 31.8 percent. Additional test results by adding gender and work experience as control variables found consistent results that there was a positive influence between professional skepticism and independence on auditor performance during the pandemic. In contrast, gender and work experience did not affect auditor performance in Semarang City during the pandemic. These findings confirm the attribution theory that the performance of auditors in Semarang City is influenced by inherent factors, namely professional skepticism and independence, even though audit assignments during the pandemic were carried out by auditors remotely.
Analisis Kesuksesan Implementasi E-Kinerja di Kota Salatiga Menggunakan Model DeLone-McLean Manora, Elsa; Maria, Evi; Chernovita, Hanna Prillysca
Building of Informatics, Technology and Science (BITS) Vol 3 No 1 (2021): June 2021
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.068 KB) | DOI: 10.47065/bits.v3i1.1001

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The Agency for Personnel and Human Resources Development (BKPSDM), Salatiga City, implements e-Kinerja to analyze job requirements, job workloads and units or work units, as a basis for calculating work performance and awarding awards. BKPSDM has never measured the success of using e-Kinerja. The purpose of this research is to evaluate the implementation of e-Kinerja in BKPSDM, Salatiga City using the DeLone-McLean model. E-Kinerja users in BKPSDM, Salatiga City are a sample of this research. The total sample was 66 respondents. The questionnaires were measured using Likert Scale and testing was conducted using the Pearson Product Moment Correlation method. Research obtained empirical evidence that successful implementation of e-Kinerja plays a role in improving performance in BKPSDM. The research findings are also robust in additional testing. The average weight of the measurement item, which is 4.04 and the success rate of e-Kinerja implementation is 80.8 percent. E-kinerja successful in improving job performance in BKPSDM, Salatiga City.
Desain Sistem Informasi Persediaan Barang di Balai Latihan Kerja, Kota Salatiga dengan Framework Bootstrap Agustina, Nadila; Maria, Evi; Rudianto, Christ
Building of Informatics, Technology and Science (BITS) Vol 3 No 3 (2021): December 2021
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (734.366 KB) | DOI: 10.47065/bits.v3i3.1043

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The purpose of this research is to design an inventory information system at the Work Training Hall, Salatiga City. This research focuses on designing the system of starting the process of filing and approval of budgets, transactions of goods in and out, and recording and reporting of goods. The development of information systems in this research uses prototype methods with bootstrap framework and MySQL database. The result of this research is the design of the inventory information system to be implemented at the Work Training Hall, Salatiga City. The results showed that the design of the inventory information system produced by this research can produce accurate and timely inventory reports and free from errors. The results of the research are expected to be a solution to the problem of managing goods related to the accuracy and timely presentation of inventory reports there.