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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 Sistemasi: Jurnal Sistem Informasi 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 Bima Journal : Business, Management and Accounting Journal Jurnal Abdimas Kartika Wijayakusuma 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 Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Social Sciences Transportation Other

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Financial Distress, Regional Independence and Corruption: An Empirical Study in Indonesian Local Governments Maria, Evi; Halim, Abdul; Suwardi, Eko
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.159

Abstract

This study aims to determine the effect of financial distress and regional independence on the probability of corruption in the local governments, of Indonesia. This study used panel data from local governments in Indonesia in 2012 and 2013 with 785 local governments. Data in 2012 and 2013 was used since the trial process for fraud cases takes a long time to get to the permanent legal power decision (inkracht). Data were analyzed using logistic regression analysis. The study results found that financial distress did not affect the probability of corruption. In contrast, regional independence positively affected the likelihood of corruption in the local governments, in Indonesia. If regional independence is high, then the probability of corruption in the local government is also high, and vice versa. The study findings were also robust in an independent analysis when the additional test was carried out. Empirically, this study found that the independence of funding sources, independence ratios to meet regional needs, and regional income could be used to detect corruption in Indonesian local governments. While the budget solvency ratio, financial performance ratio of budget, the financial performance ratio of fund equity, and regional financial efficiency could not. The pressure to commit corruption occurs because the region is in an independent state. Therefore, supervision of the implementation of fiscal decentralization needs to be done so that corruption does not happen.
Peningkatan Literasi Generative AI Guru SMK dalam Mendukung Implementasi Kurikulum Baru Maria, Evi; Bayu, Teguh Indra; Kristianto, Budhi; Purnamasari, Elisabeth; Wijayanti, Devita
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 4 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i4.1003

Abstract

Kegiatan pengabdian kepada masyarakat dilaksanakan di SMK Negeri 1 Salatiga untuk meningkatkan literasi Generative Artificial Intelligence (AI) bagi guru dalam mendukung implementasi kurikulum baru. Latar belakang program karena rendahnya pemanfaatan AI dalam pembelajaran dan teaching factory, padahal Permendikdasmen Nomor 13 Tahun 2025 menetapkan mata pelajaran Koding dan Kecerdasan Artifisial sebagai kurikulum wajib. Metode pengabdian dirancang dalam dua tahap, yaitu penyuluhan konseptual mengenai dasar-dasar Generative AI serta praktik dengan pendampingan intensif. Sebanyak 10 guru dari tujuh program keahlian terlibat, dengan dukungan dosen dan mahasiswa Universitas Kristen Satya Wacana melalui Skema Promosi Berbasis PkM Tahun 2025 pada 19-21 Agustus 2025. Hasil evaluasi menunjukkan peningkatan signifikan pada pemahaman konsep AI dari 50% menjadi 100%, keterampilan teknis AI dari 30% menjadi 90%, dan integrasi AI dalam pembelajaran serta teaching factory dari 20% menjadi 90% dan 10% menjadi 80%. Guru juga menghasilkan perangkat ajar serta konten promosi digital yang inovatif dan relevan sesuai bidang keahlian. Temuan ini menegaskan bahwa literasi AI di SMK harus dikelola secara diferensiatif sesuai karakteristik jurusan, sehingga model kegiatan ini dapat direplikasi untuk mendukung transformasi digital pendidikan vokasi.
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.
Evaluation of IT Governance for the Inti Accounting System in Retail SMEs using COBIT 2019 Elizabeth, Jesslyn Felicia; Maria, Evi
Sistemasi: Jurnal Sistem Informasi Vol 15, No 1 (2026): Sistemasi: Jurnal Sistem Informasi
Publisher : Program Studi Sistem Informasi Fakultas Teknik dan Ilmu Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/stmsi.v15i1.5738

Abstract

The utilization of information technology (IT) in retail micro, small, and medium enterprises (SMEs) is essential for improving operational efficiency and service quality. However, limited resources and dependence on external vendors pose significant operational risks. Swalayan Pasar Pagi in Tegal utilizes a locally hosted Inti Accounting System supported by external technical services, making it vulnerable to system downtime and weak internal controls. This study aims to evaluate the governance of the system using the COBIT 2019 framework through an analysis of design factors and the governance system design workflow. The research adopts a qualitative descriptive approach, with data collected through semi-structured interviews, observations, and documentation. The results indicate that the supermarket’s strategy focuses on cost efficiency and improving customer service, with primary objectives including enhancing the quality of management information, optimizing business processes, and increasing operational efficiency. Critical risks identified include vendor dependency, reliance on local server infrastructure, and the absence of internal audits. COBIT 2019 mapping identifies BAI10, EDM05, APO14, and APO12 as priority governance and management objectives. The recommended improvements include the establishment of Service Level Agreements (SLAs), regular data backups, periodic system audits, and training for non-IT staff. This study provides practical contributions to strengthening IT governance in retail SMEs and extends the literature on the application of COBIT 2019 in small enterprises, which remain underexplored. The findings also demonstrate that adapting the COBIT 2019 framework is effective in enhancing operational efficiency and reducing IT-related risks in retail SMEs.
Moderating Role of Firm Size in the Relationship between Profitability, Leverage, and Stock Returns: Evidence from Indonesian Agriculture Sector Maria, Evi; Sudiarto, Edi
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1579-1588

Abstract

Purpose: This study explores the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on stock returns, with firm size as a moderating variable in agricultural companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. Methodology: Using a quantitative approach and purposive sampling, 20 firms were analyzed over four years. Data were tested through classical assumption tests, hypothesis testing, and Moderated Regression Analysis (MRA). Results: ROA significantly and positively affects stock returns, while DER shows no direct impact. Firm size does not moderate the ROA–stock return relationship but does moderate the DER–stock return relationship. Findings: Profitability enhances investor value regardless of company size. However, the influence of leverage on stock returns varies depending on firm size. Novelty: This study highlights firm size as a conditional factor, offering new insights into its role in financial performance within Indonesia’s agricultural sector. Originality: Unlike prior research, firm size is treated as a moderator, not merely a control variable, revealing its strategic relevance. Conclusion: Company size selectively moderates financial indicators, emphasizing its importance in evaluating market performance. Type of Paper: Empirical research.
Implementasi Altman Z-Score, Springate, Zmijewski, Grover Dalam Mengevaluasi Going Concern Pada Emiten Sektor Transportasi Yang Terdaftar Di BEI Niken Nurul Arafah; Evi Maria
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 no.2 September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i2.506

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana metode prediksi kebangkrutan dapat mempengaruhi kelangsungan hidup dari suatu perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia. Metode prediksi kebangkrutan yang digunakan adalah Altman Z-Score, Springate, Zmijewski, dan Grover. Penelitian ini merupakan jenis penelitian kuantitatif dengan pendekatan deskriptif. Dalam penelitian ini peneliti menggunakan teknik pengumpulan data khususnya teknik dokumentasi. Data sekunder berupa laporan keuangan publikasi dijadikan sebagai sumber data. Perhitungan dengan 4 metode atau model menunjukkan bahwa tingkat kebangkrutan perusahaan disebabkan oleh proporsi masing- masing metode yang berbeda.
KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK UKURAN PERUSAHAAN SEBAGAI PEMODERASI Maria, Evi; Cahyani, Laura Agnes
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.2 September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i2.590

Abstract

This research aims to analyze the effect of institutional ownership, profitability, and leverage on tax avoidance with firm size as moderating. The population of this research were LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. By using purposive sampling, the samples used in this research were 75 observational data from 25 companies. The data in this research were analyzed using Partial Least Square (PLS). The results showed that institutional ownership, profitability, and leverage has effect on tax avoidance. In addition, firm size is able to moderate the effect of profitability and leverage on tax avoidance, but firm size is not able to moderate the effect of institutional ownership on tax avoidance
Co-Authors A Halim Adi Putro, Cahyo Afnenda Elfreda Frederica Suryatmojo Agussalim Andriansyah Agustina, Nadila Aminul amin Bayu, Teguh Indra Budhi Kristianto Bunyamin Bunyamin Bunyamin Bunyamin Cahyani, Laura Agnes Christ Rudianto Danny Manongga Devita Wijayanti, Devita Dwi Nita Aryani Dyah Aruning Puspita Edi Sudiarto Edi Suharyadi Eko Suwardi Elizabeth, Jesslyn Felicia Fauziah, Satya Grace Persulessy Hanif Mauludin Hanna Prillysca Chernovita Hariadi, Sugeng Heni Putriyanti Ikmaliyah, Erika Imanuel, I Indira, Kamila Yumna Irawan Budi Prasetyo Jaya Mahendra, Aldo Johannis, Angelina Adistya Kadarusman Kadarusman . Kartika Hudiono, Rini Kurnia Wirawan, Dennis Lidia Andiani Lumenta, Dhea Eucharisty Manora, Elsa Mintje, Eden Renold Mulyani, Kahar Niken Nurul Arafah Novita Setyaningrum, Nola P. Basuki Hadiprajitno Penidas Fodinggo Tanaem Priatna , Wowon Purnamasari, Elisabeth Purwadhi Purwadhi R. Suharyadi Rina Irawati Rina Rahmawati Rina Rahmawati, Rina Rony, Zahara Tussoleha Semida, Tika Setiyono Miharjo Sine, Melani Mardolna Siti Munfaqiroh Sri Yulianto Joko Prasetyo Sugeng Hariadi Supratikno, Agus Sutarto Wijono Wicaksono, Christian Edy Widanarni Pudjiastuti Widanarni Pudjiastuti WIDANARNI WIDANARNI Wijaya, Tasya Winandhito Adi, Alexander Yosefine Elisabeth Yuyuk Liana