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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) JURNAL MANAJEMEN DAN AKUNTANSI The Indonesian Accounting Review DINAMIKA DOTCOM Jurnal Edukasi dan Penelitian Informatika (JEPIN) Jurnas Nasional Teknologi dan Sistem Informasi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Sebatik Jurnal Manajemen dan Bisnis Aptisi Transactions on Technopreneurship (ATT) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Building of Informatics, Technology and Science Jurnal Manajemen Dirgantara JASF (Journal of Accounting and Strategic Finance) J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) JUKANTI (Jurnal Pendidikan Teknologi Informasi) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal ABM Mengabdi Jurnal Akuntansi dan Keuangan Indonesia Journal of Business, Social and Technology Journal of Economics and Social Sciences Jurnal Akuntansi Manado (JAIM) AMMA : Jurnal Pengabdian Masyarakat Jurnal Pendidikan Teknologi Informasi (JUKANTI) Jurnal Pengabdian Kepada Masyarakat
Evi Maria
STIE Malangkucecwara Malang
Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Profitabilitas, Leverage Dan Nilai Perusahaan Dimediasi Tax Avoidance Ikmaliyah, Erika; Maria, Evi
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 5 No. 1 (2021): April
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.742 KB) | DOI: 10.23887/jppsh.v5i1.32149

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan leverage terhadap nilai perusahaan dengan penghindaran pajak sebagai variabel mediasi. Penelitian ini dilakukan di Bursa Efek Indonesia (BEI). Populasi pada penelitian ini adalah perusahaan Manufaktur di Sub-Sektor Barang Konsumsi sebanyak 56 perusahaan dengan purposive sampling yang diperoleh oleh 20 perusahaan dengan waktu pengamatan tahun 2016-2018 sehingga diperoleh 60 sampel. Metode pengumpulan data menggunakan metode non tes dengan kuesioner. Teknik analisis data dengan analisis jalur menggunakan program WarpPls 6.0. Hasil penelitian ini menunjukkan pengaruh antara profibalitas yang diproksi dengan ROA dengan nilai perusahaan yang diproksi dengan PBV diperoleh nilai coefficient path sebesar 0.84 dengan nilai p sebesar 0.001 kurang dari 0.05. nilai path coefficient tax avoidance sebagai variabel mediasi pengaruh antara profitabilitas dengan nilai perusahaan adalah sebesar – 0.07 dengan nilai probabilitasnya (p) = 0.224 > 0.05. Dapat disimpulkan profitabilitas dan leverage berpengaruh terhadap nilai perusahaan dengan penghindaran pajak sebagai variabel mediasi
Kinerja Auditor di Masa Pandemi: Pengaruh Kepemimpinan, Motivasi dan Sistem Informasi Penggajian Johannis, Angelina Adistya; Maria, Evi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4284

Abstract

Purpose: This study aims to provide empirical evidence on the impact of leadership style, work motivation, and payroll accounting information systems on auditor performance at Public Accounting Offices (KAP) in Semarang City during the COVID-19 pandemic. Methodology: This study employed a quantitative approach, collecting primary data through questionnaires distributed to 85 auditors across 29 KAPs in Semarang City and analyzing the data using multiple linear regression analysis. Results/findings: The findings indicate that Leadership style and work motivation significantly impact auditor performance, highlighting the role of effective leadership and intrinsic motivation in maintaining audit quality during periods of disruption. Conclusion: This study found that leadership and work motivation significantly influenced auditor performance during the pandemic, whereas the payroll information system had no effect. Limitations: This study is limited by potential respondent subjectivity bias in the questionnaire data and its focus solely on auditor performance during the pandemic, restricting generalizability over time. Contribution: This study serves as a reference for KAP in formulating effective strategies and policies to maintain and improve auditor performance.
Penguatan Growth Mindset untuk Optimalisasi Pengelolaan Desa Wisata Berkelanjutan di Toyomarto, Malang Rahmawati, Rina; Maria, Evi; Pudjiastuti, Widanarni; Aryani, Dwi Nita; Hariadi, Sugeng
J-ADIMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 13, No 1 (2025)
Publisher : (STKIP) PGRI Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/j-adimas.v13i1.8509

Abstract

Pengelolaan desa wisata yang optimal memerlukan sinergitas antarorganisasi dan pola pikir yang adaptif terhadap perubahan. Kegiatan pengabdian kepada masyarakat ini bertujuan mengembangkan growth mindset pada pengelola Desa Wisata Toyomarto, Singosari, Kabupaten Malang. Kegiatan dilaksanakan pada 8 Januari 2025 dengan melibatkan 32 peserta dari PKK, staf desa, BUMDes, dan Pokdarwis. Metode pelaksanaan mencakup pelatihan partisipatif, diskusi kelompok terarah, simulasi manajemen, dan refleksi individual. Evaluasi dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pemahaman peserta. Hasil menunjukkan peningkatan signifikan pada skor evaluasi dari 65% menjadi 85%, dengan 90% peserta menyatakan peningkatan kepercayaan diri dalam mengelola potensi desa wisata. Program berhasil membangun kesadaran kolektif tentang pentingnya harmonisasi organisasi dan strategi kolaboratif dalam pengembangan pariwisata berbasis komunitas. Kegiatan ini memberikan kontribusi praktis dalam penguatan kapasitas masyarakat desa melalui pendekatan psikologi positif yang dapat direplikasi di desa wisata lainnya.
Safeguarding village funds: Strategies to prevent corruption Fauziah, Satya; Halim, Abdul; Maria, Evi
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4460

Abstract

The rampant cases of village fund corruption in Malang Regency have resulted in the main purpose of village funds, which should be allocated for village development and community empowerment, not being able to run as expected. This study aims to obtain an overview and understanding related to the preparation and implementation of village fund corruption prevention strategies by the Regional Inspectorate of Malang Regency. In addition, this study also aims to analyze the causal factors for the ongoing occurrence of village fund corruption cases even though the Regional Inspectorate has prepared and implemented corruption prevention strategies. This qualitative study uses a case study approach. The results of this study indicate that there are two types of village fund corruption prevention strategies implemented by the Regional Inspectorate: ex-ante control strategy and ex-post control strategy. The imbalance in the implementation of the two strategies causes the strategies that have been implemented to not be fully able to minimize the factors that cause village fund corruption. These factors include pressure, opportunity, rationalization, integrity, capability, arrogance, and the culture in village head elections. This study is expected to provide input related to the implementation of village fund corruption prevention strategies in Malang Regency.
PELATIHAN MANAJEMEN DAN AKUNTANSI UNTUK BADAN USAHA MILIK DESA DI PULAU MAKIAN HALMAHERA SELATAN Persulessy, Grace; Maria, Evi
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2020): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v1i1.3993

Abstract

The purpose of this community service activity is to provide knowledge and skills about management and accounting for Village-Owned Enterprises (BUMDes). This activity was attended by the management of BUMDes in eight villages, Makian Island, South Halmahera with a total of 40 participants. The methods used are lectures, group practices, and evaluations. The result of this activity is that BUMDes management can make BUMDes business plans using canvas models and can carry out simple accounting records, including cash records, budget realization reports, and income statements.
Desain Model E-CRM Untuk Mengelola Interaksi Pelanggan Di KlikDNA Menggunakan Aplikasi Zoho Saat Covid-19 Mintje, Eden Renold; Maria, Evi; Tanaem, Penidas Fiodinggo
Jurnal Nasional Teknologi dan Sistem Informasi Vol 7 No 2 (2021): Agustus 2021
Publisher : Departemen Sistem Informasi, Fakultas Teknologi Informasi, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/TEKNOSI.v7i2.2021.99-107

Abstract

Pemanfaatan teknologi informasi dan komunikasi (TIK) terbukti mampu membuat perusahaan bersaing dalam era revolusi industri 4.0 dan bertahan ditengah pandemi COVID-19. TIK digunakan perusahaan untuk menjaga interaksi perusahaan dengan pelanggan, seperti di PT Klik DNA Mandiri (KlikDNA). Tujuan riset ini adalah untuk membuat desain model E-CRM untuk mengelola interaksi pelanggan di KlikDNA menggunakan aplikasi Zoho. Interaksi pelanggan di KlikDNA memiliki masalah terkait lamanya waktu tunggu dan waktu penanganan keluhan pelanggan. Pemodelan proses bisnis menggunakan aplikasi E-CRM, yaitu Zoho yang dihasilkan dalam riset diharapkan bisa menjadi solusi masalah interaksi perusahaan dan pelanggan di KlikDNA. Metode riset terdiri dari 4 tahapan, yaitu identifikasi masalah, pengumpulan data, analisis dan pengolahan data, dan yang terakhir adalah pemodelan E-CRM untuk KlikDNA. Aplikasi Zoho dapat mengintegrasikan media komunikasi KlikDNA dan pelanggan yang selama ini digunakan dalam satu paket agar data pelanggan dan keluhannya dapat dikelola dalam satu sistem terintegrasi. Pemodelan dilakukan dengan memanfaatkan fitur-fitur yang tersedia yaitu portal pengguna,live chat,ticket, didalam aplikasi Zoho. Hasil riset ini adalah terciptanya desain proses bisnis interaksi pelanggan yang dirancang berdasarkan proses bisnis yang ada di KlikDNA dengan menggunakan aplikasi Zoho yang sudah diatur untuk terintegrasi dengan website KlikDNA.
Technostress Pada Mahasiswa Akuntansi Dan Kecurangan Akademik Selama Pandemi Covid-19 Lumenta, Dhea Eucharisty; Maria, Evi
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10344

Abstract

This study aims to examine the influence of technostress on academic dishonesty among accounting students during the COVID-19 pandemic from the perspective of the theory of planned behavior. The research was conducted on accounting students at Universitas Satya Wacana using a questionnaire survey with 239 respondents. Linear regression analysis was used to analyze the data. The study's results found that the higher the level of technostress experienced by students, the greater the tendency for students to engage in academic dishonesty. This study provides empirical contributions on managing technostress to prevent academic dishonesty among students, particularly in online learning. These findings are expected to assist universities in designing more effective policies to reduce the pressures caused by technology usage, ensuring the academic integrity of accounting students is maintained.
Deteksi Anomali dalam Penipuan E-commerce Menggunakan Hybrid Autoencoder-Transformer Frameworks Priatna, Wowon; Prasetyo, Sri Yulianto Joko; Wijono, Sutarto; Maria, Evi; Manongga, Danny
JEPIN (Jurnal Edukasi dan Penelitian Informatika) Vol 11, No 1 (2025): Volume 11 No 1
Publisher : Program Studi Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jp.v11i1.82330

Abstract

Peningkatan e-commerce telah menyebabkan peningkatan aktivitas penipuan, seperti pencurian identitas dan transaksi palsu, yang menimbulkan risiko signifikan terhadap keamanan transaksi online. Penelitian ini mengusulkan kerangka kerja hybrid yang menggabungkan Autoencoder (AE) untuk reduksi dimensi dan representasi laten data, serta Transformer untuk menangkap ketergantungan global dan lokal melalui mekanisme self-attention. Pendekatan ini dirancang untuk mengatasi keterbatasan metode tradisional dalam mendeteksi pola data kompleks dan meningkatkan kinerja deteksi anomali. Evaluasi menggunakan dataset transaksi e-commerce menunjukkan bahwa Hybrid AE-Transformer mencapai akurasi sebesar 95,2%, precision sebesar 89,0%, recall sebesar 74,0%, F1 score sebesar 80,0%, dan AUC sebesar 82,0%. Model ini menunjukkan peningkatan precision sebesar 12,0%, recall sebesar 7,0%, F1 score sebesar 8,0%, dan AUC sebesar 1,0% dibandingkan model terbaik lainnya seperti Ensemble. Validasi statistik melalui Uji Friedman dan Uji T-Test mengonfirmasi bahwa Hybrid AE-Transformer secara signifikan mengungguli model konvensional seperti DNN, LSTM, dan RNN dalam mendeteksi anomali pada transaksi e-commerce.
PENERAPAN ISAK 35 TENTANG PENGELOLAAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NON LABA Studi Kasus Pada Vihara Dhammadipa Arama Batu Malang Maria, Evi; Wijaya, Tasya
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.
Influence Analysisloan Information on Interest Rate in Peer to Peer Lending Maria, Evi; Hadiprajitno, P. Basuki
Journal of Business Social and Technology Vol. 5 No. 1 (2024): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i2.154

Abstract

Technology has developed rapidly and affected every community's life. This condition was also supported by the occurrence of a pandemic in early 2020 which resulted in restrictions on mobility between individuals and other humans to reduce the spread of the virus which resulted in a crisis. One of the technological developments in the financial sector is loan products through the Peer to Peer platform. Namely transactions that use an online platform that functions as an intermediary that connects borrowers and lenders to carry out lending and borrowing transactions without meeting physically. P2P transaction mechanisms that are carried out directly between borrowers and investors provide risk directly to investors for the success of their funding through the P2P platform. Therefore, in conducting a direct analysis of the loans to be financed, investors must have adequate information so that they can make the best analysis for the financing they are doing. This mechanism allows for information asymmetry on the part of borrowers and investors. The level of trust from lenders is an important factor that will influence their decision as investors to provide funds to borrowers. This confidence can be obtained, among other things, by studying the various available information. In addition, there is the phenomenon of an increase in borrowers and lenders in P2P transactions in Indonesia. It is necessary to pay attention to whether this decision affects interest rates for lending through P2P platforms.
Co-Authors A Halim Adi Putro, Cahyo Afnenda Elfreda Frederica Suryatmojo Agussalim Andriansyah Agustina, Nadila Al-Zukhruf, Muhammad Sultan Aminul amin Arafah, Niken Nurul Bunyamin Bunyamin Bunyamin Bunyamin Carolina, Deasy Christ Rudianto Danny Manongga Dewi, Sumiati Arta Djoko Murdono Dwi Nita Aryani Dwijayanti, Rahmania Argita Dyah Aruning Puspita Edi Sudiarto Edi Suharyadi Eko Suwardi Fadilla, Zulfa Alya Fauziah, Satya Grace Persulessy Hanif Mauludin Hanna Prillysca Chernovita Hariadi, Sugeng Heni Putriyanti Ikmaliyah, Erika Imanuel, I Indira, Kamila Yumna Irawan Budi Prasetyo Ita Puji Lestari, Ita Puji Jaya Mahendra, Aldo Johannis, Angelina Adistya Julianto, Adhitya Kadarusman Kadarusman . Kartika Dian Pertiwi Kartika Hudiono, Rini Khairunnisa, Azizah Nur Kristanto, Ridlo Feizzati Rozzag Kurnia Wirawan, Dennis Lidia Andiani Lumenta, Dhea Eucharisty Manora, Elsa Mintje, Eden Renold Mulyani, Kahar Nawangsari, Daneva Salsabila Novita Setyaningrum, Nola P. Basuki Hadiprajitno Penidas Fodinggo Tanaem Pramesti, Septi Dhian Priatna , Wowon Purwadhi Purwadhi R. Suharyadi Rina Irawati Rina Rahmawati Rina Rahmawati, Rina Rony, Zahara Tussoleha Safitri, Nofa Semida, Tika Setiyono Miharjo Sine, Melani Mardolna Siti Munfaqiroh Sri Yulianto Joko Prasetyo Sugeng Hariadi Supratikno, Agus Sutarto Wijono Tarika, Laurencia Cristine Wicaksono, Christian Edy Widanarni Pudjiastuti Widanarni Pudjiastuti WIDANARNI WIDANARNI Wijaya, Tasya Winandhito Adi, Alexander Yosefine Elisabeth Yuyuk Liana