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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) JURNAL MANAJEMEN DAN AKUNTANSI Bulletin of Electrical Engineering and Informatics The Indonesian Accounting Review DINAMIKA DOTCOM JURNAL AKUNTANSI UNIVERSITAS JEMBER JUSIFO : Jurnal Sistem Informasi 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 Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Manajemen Dirgantara J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) JUKANTI (Jurnal Pendidikan Teknologi Informasi) Jurnal Teknologi Dan Sistem Informasi Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal ABM Mengabdi Perspektif Akuntansi Jurnal Abdimas Kartika Wijayakusuma Jurnal Akuntansi dan Keuangan Indonesia Journal of Business, Social and Technology Warta LPM AMMA : Jurnal Pengabdian Masyarakat Jurnal Pendidikan Teknologi Informasi (JUKANTI) Jurnal Pengabdian Kepada Masyarakat
Evi Maria
STIE Malangkucecwara Malang
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering 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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Pelatihan Pengeringan Buah, Biji, dan Bean Kopi Arabika Lereng Merbabu Maria, Evi; Murdono, Djoko; Setyawan, Martin
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 1 (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.v6i1.553

Abstract

Dusun Ngaduman, Lereng Merbabu, merupakan salah satu daerah penghasil kopi arabika di Kabupaten Semarang. Namun, para petani kopi di wilayah ini masih menghadapi tantangan dalam pengolahan pasca panen, terutama dalam proses pengeringan buah, biji, dan bean kopi. Iklim yang sejuk dan cenderung lembap membuat proses pengeringan menjadi tidak optimal, sehingga berdampak pada kualitas dan harga jual kopi. Kondisi ini mendorong dilaksanakannya pelatihan pengeringan buah, biji, dan bean kopi. Kegiatan ini diikuti oleh 30 petani dan empat orang pengurus koperasi, dimana koperasi tersebut akan berperan sebagai pengelola pascapanen kopi dari para petani di dusun ini. Pelatihan dilaksanakan tanggal 3 Agustus 2024, diikuti dengan pendampingan intensif hingga 28 Agustus 2024. Fokus pelatihan ini adalah optimalisasi penggunaan infrastruktur pengeringan yang sudah ada untuk mencapai kadar air biji kopi yang ideal. Hasil pelatihan menunjukkan adanya peningkatan pemahaman dan keterampilan peserta, serta peningkatan kualitas biji kopi yang dihasilkan dengan parameter kelembapan 12 persen, dengan hasil yang seragam.
Usability of the GrabMerchant Application: An Evaluation using the System Usability Scale and the Retrospective Think Aloud Method Handayani, Rima; Maria, Evi
SISTEMASI Vol 14, No 4 (2025): 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.v14i4.5283

Abstract

GrabMerchant is an application used by GrabFood and GrabMart business partners to manage various business operations, including order processing, inventory management, and promotional activities. Despite its widespread use, user satisfaction remains relatively low, with an average rating of 3.8 out of 5 based on 214,000 reviews—lower than its competitor, GoBiz, which has a rating of 4.1 out of 5 from 195,000 reviews. Several issues reported by users—such as errors in the notification feature, inventory management, and promotion setup—indicate potential usability problems. This study aims to evaluate the usability level of the GrabMerchant application using the System Usability Scale (SUS) and the Retrospective Think Aloud (RTA) method. The SUS method is used to measure users’ perceptions of the application's ease of use, while the RTA method helps assess effectiveness and efficiency, as well as identify issues that may not be detected through quantitative measurements. The findings show that GrabMerchant received a SUS score of 74.01, which places its usability in the “Good” category based on the adjective rating scale. The application’s effectiveness rate was recorded at 93%, indicating high success in task completion, while efficiency was measured at 0.35 goals per second, suggesting that task completion time could still be improved. Furthermore, the study identified several key issues, including difficulty locating features, an unappealing interface design, and a lack of user guidance. Based on these findings, the study proposes several recommendations, such as adding a search feature, optimizing the user interface—e.g., by clarifying icon layouts, minimizing redundancy, improving contrast, and using more distinct color variations for feature icons—as well as providing simulators and in-app tutorials. Implementing these recommendations is expected to improve the overall usability of the GrabMerchant application, enhance the user experience, and ultimately increase user loyalty.
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.
Potret Praktik Good Governance Dalam Meningkatkan Kinerja Bumdes Maju Rahayu Jatirunggo Mandi’, Darmayanti; Maria, Evi
Perspektif Akuntansi Vol 8 No 1 (2025)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v8i1.p83-103

Abstract

This research aims to photograph good governance practices in a village-owned enterprise (BUMDes) Maju Rahayu, Jatirunggo. An interpretive paradigm with a case study method was used in this research. Research data comes from informants participating in BUMDes management activities and the Jatirunggo Village community. The research results found that BUMDes are managed by applying the principles of good governance, including community participation, transparency, accountability, responsiveness, law enforcement, effectiveness and efficiency, equality, consensus orientation, and strategic vision. Implementing this principle is the key to successfully improving the performance of BUMDes Maju Rahayu. However, there are still several applications of good governance principles that still need to be optimal there. This occurs because limited human resources mean that multiple positions are still being held, difficulties in identifying and recording BUMDes financial transactions, accountability reporting, and work plans to residents have not been carried out using internet technology and websites, as well as a lack of commitment from the community, BUMDes managers and village governments to participate in BUMDes business activities actively. Therefore, BUMDes still needs to make efforts to increase human resource capabilities through training in management, finance, and mastery of information technology, as well as adding additional employees, if necessary.
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.
BiLSTM OptiFlow: an enhanced LSTM model for cooperative financial health forecasting Maria, Evi; Wahyono, Teguh; Dwi Hartomo, Kristoko; Purwanto, Purwanto; Arthur, Christian
Bulletin of Electrical Engineering and Informatics Vol 14, No 3: June 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v14i3.8653

Abstract

This paper presents bidirectional long short-term memory (BiLSTM) OptiFlow, an optimized deep learning model designed to predict the financial health of cooperatives using key financial ratios: debt to equity ratio (DER), net profit margin (NPM), and return on equity (ROE). By leveraging a BiLSTM architecture combined with an optimal decayed learning rate, this model aims to enhance forecasting accuracy. The proposed model was tested against three established methods—recurrent neural network (RNN), long short-term memory (LSTM), and gated recurrent unit (GRU)—and evaluated using mean absolute error (MAE), mean absolute percentage error (MAPE), and mean squared error (MSE) metrics. Results indicate that BiLSTM OptiFlow outperforms the other models across all key indicators. This research offers a robust approach to cooperative financial forecasting, with significant implications for decision-making processes in cooperative management.
AUDIT QUALITY DURING THE PANDEMIC: AN EMPIRICAL STUDY OF THE INFLUENCE OF GENDER, TIME PRESSURE, AND INDEPENDENCE Ndina, Fransiska Tanggu; Maria, Evi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol. 23 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v23i1.52710

Abstract

ABSTRACTThis research examines the relationship between gender, time pressure, and independence on audit quality during the COVID-19 pandemic. The study was conducted with an auditor from the Public Accounting Office (KAP) in Semarang City, involving 77 respondents from 29 KAPs. Primary data was collected using a questionnaire and analyzed using multiple linear regression analysis. The results found that gender, time pressure, and independence affected the quality of KAP audits during the pandemic. The negative correlation of time pressure on audit quality means that the higher the time pressure the auditor faces, the lower the audit quality will be, and vice versa. Meanwhile, independence and audit quality have a positive correlation. It means that the more the auditor upholds an attitude of independence, the better the audit quality of the KAP will be, and vice versa. These findings confirm that attribution theory can explain internal factors, namely gender and independence, and external factors, namely time pressure, which can influence auditor behavior in producing quality audits. To enhance audit quality, KAPs should implement policies to reduce time pressure, leverage technology, support auditor independence, and ensure equitable treatment and compensation for male and female auditors.Keywords: Audit Quality; Gender; Independence; Time Pressure; the Covid-19 Pandemic ABSTRAKTujuan penelitian adalah menguji hubungan gender, tekanan waktu, independensi terhadap kualitas audit saat pandemi Covid-19. Penelitian dilakukan pada auditor yang bekerja di Kantor Akuntan Publik (KAP) Kota Semarang, dengan total sampel 77 responden yang tersebar pada 29 KAP Kota Semarang. Data primer dikumpulkan menggunakan kuesioner. Data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian menemukan bahwa gender, tekanan waktu, independensi terhadap kualitas audit KAP saat pandemi. Korelasi negatif tekanan waktu terhadap kualitas audit memiliki arti semakin tinggi tekanan waktu yang dihadapi oleh auditor, maka kualitas audit akan turun, dan sebaliknya. Sedangkan, independensi dan kualitas audit memiliki korelasi positif. Ini artinya, semakin auditor menjunjung tinggi sikap independensi, maka semakin baik kualitas audit KAP, dan sebaliknya. Temuan ini mengkonfirmasi bahwa teori atribusi dapat menjelaskan faktor internal, yaitu gender dan independensi serta faktor eksternal, yaitu tekanan waktu dapat mempengaruhi perilaku auditor menghasilkan audit yang berkualitas. Oleh sebab itu, penting bagi KAP untuk menerapkan kebijakan yang mengurangi tekanan waktu dengan implementasi teknologi, mendukung independensi auditor, dan memberikan perlakuan dan kompensasi yang adil antara auditor laki-laki dan perempuan dalam rangka meningkatkan kualitas audit KAP.Kata Kunci: Gender; Independensi; Kualitas Audit; Pandemi Covid-19; Tekanan Waktu
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.
APAKAH RASIO KEUANGAN DAPAT MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA? Ekslesia, Ranti; Maria, Evi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.325

Abstract

Kondisi financial distress menjadi sinyal informasi bagi para investor dan calon investor sebelum membuat keputusan investasi. Riset ini bertujuan menguji kegunaan rasio keuangan dalam memprediksi kemungkinan munculnya keadaan financial distress pada saat pandemi. Ada tiga rasio yang akan diuji dalam riset ini, yaitu likuiditas, leverage, dan profitabilitas. Likuiditas diukur menggunakan current ratio, leverage dengan Debt to Total Asset Ratio, dan profitability dihitung dengan Return on Equity Ratio. Pengujian dilakukan pada 222 perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2020 dan 202 dengan analisis regresi logistik. Hasil penelitian menunjukkan hanya profitabilitas yang memprediksi probabilitas terjadinya financial distress, sedangkan likuiditas dan leverage bukan merupakan prediktor financial distress. Hasil ini menunjukkan bahwa profitabilitas berguna sebagai sinyal kondisi financial distress perusahaan pada masa pandemi. Investor dan calon investor dapat menggunakan rasio keuangan sebagai bahan pertimbangan dalam pengambilan keputusan investasi.
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.
Co-Authors A Halim Adi Putro, Cahyo Afnenda Elfreda Frederica Suryatmojo Agussalim Andriansyah Agustina, Nadila Aminul amin Andana, Aji Arafah, Niken Nurul Arthur, Christian Bunyamin Bunyamin Bunyamin Bunyamin Christ Rudianto Cikita Dasty Sirait, Grace Priskila Djoko Murdono Dwi Nita Aryani Dyah Aruning Puspita Edi Sudiarto Edi Suharyadi Eko Suwardi Ekslesia, Ranti Erwien Christianto Fauziah, Satya Grace Persulessy Handayani, Rima 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 Kristoko Dwi Hartomo Kurnia Wirawan, Dennis Lidia Andiani Mandi’, Darmayanti Manora, Elsa Mintje, Eden Renold Ndina, Fransiska Tanggu Novita Setyaningrum, Nola P. Basuki Hadiprajitno Penidas Fodinggo Tanaem Purwanto Purwanto Purwanto Putri Tolampi, Caroline Christine R. Suharyadi Rina Irawati Rina Rahmawati Rina Rahmawati, Rina Rony, Zahara Tussoleha Semida, Tika Setiyono Miharjo Setyawan, Martin Sine, Melani Mardolna Siti Munfaqiroh Sri Winarso Martyas Edi Sugeng Hariadi Supratikno, Agus Tasya Wijaya Teguh Wahyono Wicaksono, Christian Edy Widanarni Pudjiastuti Widanarni Pudjiastuti WIDANARNI WIDANARNI Widhiyaningrum, Sekar Winandhito Adi, Alexander Winarso Martyas Edi, Sri Yosefine Elisabeth Yuyuk Liana