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All Journal Jurnal Ilmiah pesona PAUD Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Media Wahana Ekonomika SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED Journal of Degraded and Mining Lands Management Planta Tropika Jurnal Penelitian Pendidikan Sejarah UHO Jurnal Ilmiah Universitas Batanghari Jambi Agrin : Jurnal Penelitian Pertanian Justek : Jurnal Sains Dan Teknologi Jurnal Pertanian Agros JOURNAL OF SCIENCE AND SOCIAL RESEARCH JSHP (Jurnal Sosial Humaniora dan Pendidikan) J SIG (Jurnal Sains Informasi Geografi) Gema Kampus IISIP YAPIS Biak Jurnal Riset Terapan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Profesi Pendidikan Journal of Digital Education, Communication, and Arts (DECA) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal of Applied Multimedia and Networking Enrichment : Journal of Management Jurnal Akuntansi dan Keuangan Jurnal Darma Agung NOMOI Law Review Jurnal Ilmiah ASET Jurnal Riset dan Inovasi Peternakan (Journal of Research and Innovation of Animals) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Devotion: Journal of Research and Community Service Jurnal Ekonomi JIDAN (JURNAL ILMIAH KEBIDANAN) Jurnal Manajerial Dan Kewirausahaan Unram Journal of Community Service (UJCS) Jurnal Literasi Perpustakaan dan Informasi UHO: Jurnal Penelitian Kajian Perpustakaan dan Informasi Journal of Management Nursing Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam JURNAL ECONOMINA Asian Journal of Management Analytics E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Cerdika: Jurnal Ilmiah Indonesia Journal of Applied Accounting Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis Warta LPM Journal of Commerce Management and Tourism Studies Journal of Practical Management Studies AGRIC Journal of Law & Policy Review Jurnal Pertambangan dan Lingkungan Jurnal Bisnis Dan Manajemen: Bisman Sultan Adam : Jurnal Hukum dan Sosial Jurnal Geosaintek Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Maria Maria
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PENGARUH CSR DICLOSURE DAN PERTUMBUHAN LABA TERHADAP MANAJEMEN LABA DENGAN DIMODERASI OLEH INSTITUTIONAL OWNERSHIP Humairah, Aisy Putri; Maria, Maria
E-Jurnal Akuntansi TSM Vol. 4 No. 1 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i1.2422

Abstract

Pelaporan keuangan tidak akan terlepas dari sebuah proses akuntansi. Pelaporan keuangan mencakup informasi-informasi yang dapat berpengaruh besar dalam kelangsungan hidup perusahaan. Salah satu indikator yang berpengaruh besar dalam laporan keuangan adalah laba perusahaan. Laba perusahaan dapat menunjukkan bagaimana kinerja keuangan perusahaan dan mengukur tingkat efisiensi operasional dari perusahaan tersebut. Penelitian ini ditujukan untuk melihat apakah csr disclosure, pertumbuhan laba, ukuran bisnis, bid-ask spread, independent commisioners yang dimoderasi dengan institutional ownership berpengaruh terhadap manajemen laba. Objek penelitian yang digunakan adalah perusahaan non-keuangan sektor consumer cyclicals dan consumer non-cyclicals yang konsisten terdaftar di Bursa Efek Indonesia selama periode tahun 2019 sampai dengan tahun 2022. Pengambilan sampel yang digunakan didalam penelitian adalah purposive sampling. Dengan data sampel total sebanyak 222 data, 74 perusahaan yang memenuhi persyaratan sampel. Hasil penelitian menunjukkan bahwa ukuran bisnis, csr disclosure, pertumbuhan laba, bid-ask spread, independent commisioners berpengaruh negatif dan tidak berpengaruh terhadap manajemen laba dan dengan dimoderasi oleh institutional ownership.
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PUBLIK BADAN LAYANAN UMUM DAERAH Sari, Putri Puspita; Maria, Maria; Armaini, Rosy
JURNAL DARMA AGUNG Vol 31 No 6 (2023): DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v31i6.3616

Abstract

Kajian ini dimaksudkan untuk melngeltahui bukti selcara elmpiris pelngaruh akuntabilitas publik BLUD Rumah Sakit BARI Palelmbang. Faktolr yang diamati, standar pellayanan minimal dan pelmanfaatan telknollolgi infolrmasi. Pelnellitian ini telrmasuk pelnellitian kuantitatif dan data melnggunakan relgrelsi. Polpulasi pelnellitian ini pelgawai pada Rumah Sakit BARI Palelmbang seldangkan sampell pelnellitian melnggunakan purpolsivel sampling yang ditujukan pada pelgawai selsuai bagian masing-masing. Relspolndeln pelnellitian yaitu selbanyak 30 olrang. Hasil pelnellitian melnunjukkan standar pellayanan minimal dan pelmanfaatan telknollolgi infolrmasi belrkolntribusi selbelsar 98,5 % telrhadap akuntabilitas publik badan layanan umum daelrah. Delngan adanya kajian ini diharapkan belrimplikasi bagi pelgawai Rumah Sakit BARI Palelmbang dalam mellaksanakan pellayanan melnuju pada tata kellolla layanan publik yang baik dan belrsih. Saran bagi pelnellitian yang akan datang agar sampell pelnellitian dipelrbanyak delngan melngamati pada pelrangkat-pelrangkat daelrah lain. Sellain itu, faktolr-faktolr yang belrhubungan delngan upaya faktolr yang melmpelngaruhi akuntabilitas publik BLUD dapat ditambahkan lagi.
Arahan Sistem Pertanian Ideal Berbasis Potensi Sumberdaya Lahan: Komponen Dasar Cukilan Smart Village Setiawan, Andree Wijaya; Simanjuntak, Bistok Hasiholan; Handoko, Yoga Aji; Agus, Yohanes Hendro; Trisunaryanto, Lasmono; Maria, Maria; Nugroho, Adi; Tambotoh, Johan Jimmy Carter
Warta LPM WARTA LPM, Vol. 27, No. 2, Juli 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/warta.v27i2.4812

Abstract

In recent years, the concept of smart villages has gained increasing prominence as a means of encouraging sustainable development in rural areas. This is particularly relevant in the agricultural sector, where the potential of land resources is crucial. Cukilan Village, located in Suruh District, Semarang Regency, Central Java, is primarily an agricultural area, with over 80% of its land designated for agricultural purposes. The village government has expressed a desire to develop Cukilan as a smart village through an FGD process. Based on this background, a community service program was implemented with the aim of designing Cukilan Village as a smart village in stages, to enhance economic growth and prosperity by leveraging the potential of agricultural resources and human resources, as well as accelerating the village development process. The method for implementing this PKM (Community Service) program utilized the Assets-Based Community Development (ABCD) approach, which involved outreach, discussion, mapping of agroecological zones, as well as land suitability and evaluation. As a result of this initiative, the Cukilan Village government received guidance for an ideal agricultural system based on land resource potential, which serves as a basic component towards the realization of Cukilan Smart Village.
Pergesaran Larangan Perkawinan Semarga dalam Masyarakat Adat Alas di Desa Batu Mbulan Kabupaten Aceh Tenggara Aditia, Rozy Kurniady; Sembiring, Rosnidar; Sembiring, Idha Aprilyana; Maria, Maria
Journal of Law & Policy Review Vol 2, No 1 (2024): Journal of Law & Policy Review, June 2024
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jlpr.v2i1.449

Abstract

Masyarakat Alas di Desa Batu Mbulan, Aceh Tenggara, menjalankan sistem kekerabatan patrilineal dengan menggunakan "marga" sebagai penanda kelompok. Meskipun adat Alas melarang perkawinan semarga, larangan ini mengalami pelemahan akibat pengaruh Islam. Penelitian ini mengkaji regulasi adat, konsekuensi hukum, dan perubahan dalam penyelesaian perkawinan semarga di Aceh Tenggara. Dengan pendekatan yuridis-empiris, data dikumpulkan dari lima desa melibatkan 20 partisipan perkawinan semarga. Temuan menunjukkan persistensi larangan, dengan konsekuensi historis beralih dari pengucilan sosial menjadi denda kontemporer. Transformasi sanksi adat sesuai dengan perubahan sosial, memungkinkan perkawinan semarga di bawah denda yang diberlakukan. Namun, minimnya kesadaran akan sanksi adat Alas berkontribusi pada pelanggaran berkelanjutan, merongrong signifikansi larangan tersebut.
Soil Physical Characteristics of The Mangrove Ecosystem in Bone Bay, Palopo City Ayu, Srida Mitra; Najib, Nardy Noerman; Yumna, Yumna; Witno, Witno; Maria, Maria; Liana, Liana; Sada, Novi Herman; Pitra, Pitra
PLANTA TROPIKA Vol 11, No 2 (2023)
Publisher : Department of Agrotechnology, Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pt.v11i2.16646

Abstract

The distribution of mangrove plants is influenced by various factors, including the physical characteristics of the soil. The study was conducted to determine the physical characteristics of the soil in the mangrove ecosystem in Bone Bay, Palopo City. Soil sampling was performed using the purposive sampling method in five points with three replications based on the equations of growth and density of mangrove vegetation. Physical characteristics of the soil sample, including texture, color, permeability, bulk density, and soil porosity, were analyzed in the laboratory. The results showed that the dominant soil textures were squirming and sandy loam. The dominant soil color was very dark gray. Soil permeability is high and belongs to the fast criteria, with the highest value of 20.0 cm/hour at the fourth depth point of 0-30. The highest bulk density at the fourth depth point is 31-60 cm, with a value of 0.81 gr/cm3. At the same time, the porosity of the soil is classified as a high or good criterion, with the highest value found at the third depth point of 0-30 cm with a value of 77%. In the future, soil physical characteristics data can be used as preliminary information or databases for the government to organize and preserve mangrove forests. 
ANALISIS BREAK EVEN POINT PADA UD. DIU JAYA KOTA KUPANG Loden, Mexsi; Maria, Maria; Noach, Roberth M.
Bisman - Jurnal Bisnis & Manajemen Vol 5 No 02 (2020): Desember
Publisher : P3M- Politeknik Negeri Kupang

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

Abstract

Penelitian ini bertujuan untuk menghitung besarnya produksi dan penerimaan pada UD. Diu Jaya Kota Kupang dalam keadaan mencapai Break Even Point dan keuntungan UD. Diu Jaya Kota Kupang apabila terjadi perubahan harga jual produk , biaya produksi dan jumlah produksi. Metode yang digunkan dalam penelitian ini adalah metode deskriptif kuantitatif, dengan teknik pelaksanaan berupa studi kasus. Lokasi penelitian dipilih secara sengaja yaitu UD. Diu Jaya Kota Kupang. Metode analisis yang digunakan adalah perhitungan Break Even Point dalam Unit dan Rupiah. Dari hasil penelitian diketahui bahwa produksi dan penerimaan UD. Diu Jaya Kota Kupang dalam keadaan mencapai Break Even Point adalah 105 unit dan Rp. 31.502.079 untuk tahun 2016, 95 unit dan Rp. 38.062.243 untuk tahun 2017, dan 66 unit dan Rp. 32.949.335. Dari hasil analisis yang telah dilakukan menunjukkan bahwa UD. Diu Jaya Kota Kupang dapat melamapui Break Even Point, sehingga mampu menutup semua biaya yang dikeluarkan dan memperoleh keuntungan.
PENGARUH KEMUDAHAN NASABAH TERHADAP PENGGUNAAN INTERNET BANKING KLIKBCA DI PT BANK CENTRAL ASIA TBK CABANG UTAMA PANGKAL PINANG PROVINSI BANGKA BELITUNG Sutrimono, Sutrimono; Maria, Maria
Gema Kampus IISIP YAPIS Biak Vol 19 No 1 (2024): "Gema Kampus" IISIP YAPIS Biak
Publisher : IISIP YAPIS BIak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52049/gemakampus.v19i1.346

Abstract

ABSTRAK Penulis membuat penelitian ini dengan tujuan untuk menganalisis dan memperoleh bukti atas pengaruh kemudahan transaksi (ease of use) terhadap minat nasabah dalam menggunakan internet banking KlikBCA. Hasil penelitian ini diharapkan memberikan kontribusi terhadap bank khususnya bank BCA agar dapat memberikan pelayanan yang lebih cepat dan mudah bagi para nasabahnya. Objek dari penelitian ini adalah para nasabah PT Bank Central Asia Tbk yang pernah dan ingin menggunakan kembali internet banking. Data yang digunakan dalam penelitian dalam penelitian ini adalah data yang berupa kuesioner yang disebar ke nasabah 96 responden dan pengumpulan data di lakukan menggunakan kuesioner secara langsung dengan metode non probability sampling : purposive sampling. Hasil penelitian ini menunjukkan bahwa kemudahan transaksi (ease of use) berpengaruh positif terhadap minat ulang nasabah dalam menggunakan internet banking.
DETERMINAN KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KOTA PALEMBANG Febi Karisma Putri, Febi Karisma Putri; Maria, Maria; Amri, Darul
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937614

Abstract

The quality of the Palembang City government’s financial reports is the focus of this research, which seeks to answerquestions about the relationship between fixed asset asministration, internal control systems, and good governance. This research uses saturated samples as a sampling stategy. Using Statisticaal Product and service Solutions (SPSS) software version 26, this research uses a multiple linear regression analysis approach to examine primary data collected through questionnaires. The test results in this research found that the factors that influence the quality of financial reports consist of fixed asset administration, internal control systems, and good governance which contribute to better government financial reporting. The findings show that fixed asset administration, internal control systems, and good governance all contribute to higher quality government financial repost, with an impact size of 87,2%.Keywords: Quality of Government Financial Reports
Dampak Sistem Pengendalian Internal dan Kompetensi Aparatur terhadap Tingkat Pencegahan Fraud Pengadaan Maria, Maria; Mubarok, M. Husni; Indriasari, Desi
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 8, No 2 (2024): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v8i2.1872

Abstract

The government has always been the largest spending agency in many countries, and this means a lot opportunities for government procurement fraud. Failure to implement robust measures against fraud prevention can lead to financial loss and bad reputation. Therefore, there is an urgent need for extensive studies to understand the factors that can contribute to fraud prevention strategies among government agencies. This paper examines two factors that may promote procurement fraud prevention among government agencies in Palembang City. The two factors are and internal control system and competency of government apparatus. Questionnaires were distributed to 50 government units from the procurement actors. Data were thoroughly analysed using multiple regression analysis with the SPSS analysis tool. The finding showed that prevention of procurement fraud programs was influenced by competency of government apparatus and internal control system. This study contributes to support in confirming the critical role of the internal control system and competency of government apparatus in enhancing fraud mitigation mechanisms. However, partially competency of government apparatus did not influence the prevention of fraud. Keywords: fraud, procurement, government, internal control, competency 
The impact of financial socialization and financial literacy on saving habits among housewives in Kupang City Maria, Maria; Lao, Hans A.; Soares, Josefina B. M.
Enrichment : Journal of Management Vol. 14 No. 4 (2024): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i4.2036

Abstract

The habit of saving is an important aspect in managing family finances in the midst of growing economic dynamics, especially among housewives. The role of housewives as household financial managers has a significant impact on the overall financial stability of the family. However, in practice, many housewives face challenges in building and maintaining healthy saving habits. Financial socialization and financial literacy are key factors that affect housewives' saving habits. This study explores the relationship between financial socialization, financial literacy, and saving habits among housewives. Through a deep understanding of these factors, it is hoped that this research can provide valuable insights for policymakers, financial institutions, and other related parties in developing effective financial socialization programs and increasing financial literacy among housewives. The purpose of this study is to see the direct or indirect influence of financial socialization and financial literacy on saving habits through attitudes towards money. Attitude towards money itself is one of the factors that form the habit of saving. This study is expected to provide a comprehensive understanding of the factors that affect saving habits among housewives, so that it can provide a solid basis for the development of educational programs and interventions that are in accordance with the specific needs and characteristics of this segment in society
Co-Authors Abdurrahmansyah Abdurrahmansyah, Abdurrahmansyah Adi Nugroho Aditia, Rozy Kurniady Adoe, Krysler K Afriana, Khoiria Agus, Yohanes Hendro Alfarishi, Ahmad Fauzan Alfred Jansen Sutrisno Amri, Darul Andree Wijaya Setiawan Anik Purwati Anjani, Regyna Rachmadilla Apriliaca , Vinchica Arif, Samsu Armaini, Rossy Asvia, Mustaan Hamid Bainil Yulina Batia, La Bayu Nuswantara Bernadetha, Maria Bistok Hasiholan Simanjuntak Budi Koestoro CAROLIN , GISELA ANINDITA Choiruddin Choiruddin, Choiruddin Daiman, Nur Jannah Damara Dinda Nirmalasari Zebua Dewi Marwati Nuryanti, Dewi Marwati Elis Anggeria Emelda Rahmadani Saputri Engel, Stela Sahetapy ERINA, CLARA Eryanti, Eryanti Fahmi, Devi Nurul Febi Karisma Putri, Febi Karisma Putri Feuk, Intan Firmansyah Hamu, Adriyana Lemba Ana Harimei Suprapto, Bambang Harimei, Bambang Hendrik Johannes Nadapdap Humairah, Aisy Putri Hutauruk, Loren Rumia I Putu Ayub Darmawan Idha Aprilyana Sembiring Indra Satriawan Indra Widjaja Indriasari, Desi Indriyani, Oktarima Jamal Rauf Husain Jamaluddin Jamaluddin Jaya, Asrul Johan Jimmy Carter Tambotoh Karunia, Tiara Kelen, Maria Sisilia Lou Klarista Ardiani Krisna, Dany Yudha Kurniawati Kurniawati Kusuma Adhianto Lao, Hans A. Lasmono Tri Sunaryanto Lestari, Gita Cahyani Liana Liana Liska Simamora Loden, Mexsi Lumombo, Liony Madry, Madry Maharani, Naila Manteiro, Maria C. B. Mardin, John Maria Marina Herawati Mashudi Mashudi Maulida, Maulida Metta Santiputri Mira Amelia Amri, Mira Amelia Mubarok, M. Husni Mufida, Miratul Khusna Muhammad Altin Massinai Muhammad Zaini Muhtarudin Muhtarudin Mulyadi Eko Purnomo, Mulyadi Eko Munajah, Khairun Nainggolan, Jefri Najib, Nardy Noerman Nawir, Alfian Noach, Roberth M. NOVIANTI, VELIA Nur Hidayat Nurhasanah Nurhasanah Octaviani, Erica Safira Pana, Timoteus Muda Panggabean, Mora H Ramadhan Pinaduta, Titus Edi Pitra, Pitra Prasetyawati Umar, Emi Putra , Adi Putri Puspita sari Putri, Andi Utami Batari R Aji Bayu Nugroho Rianto Ringa, Maria B Riza Wahyudi Rohi Bire, Amram Rokhayati, Yeni Rosnidar Sembiring Rosy Armaini Sabrianto Aswad, Sabrianto Sada, Novi Herman Salsabila, Mutia Anisah Sari, Karika Rachma Sarikadarwati Sartikha, Sartikha Sauw, Heni Matelda Sea, Johanes Gedo Sepriani, Wiwi Siahaan, Arta Uly Soares, Josefina B. M. Sonianto, Sonianto Sri Suharyati Srida Mitra Ayu Sugeng Sutiarso Sukmini Hartati Supardianto Supardianto Suprapto, Bambang harimei Sutrimono, Sutrimono Syamsuddin Syamsuddin Tamar, Khadijah Rezkiani Tinjung Mary Prihtanti Umran, La Ode Muh. Uperiati, Alena Utami, Agnes Wakila, Muhammad Hardin Wilianto, Haris Witno Witno Yoga Aji Handoko Yuli Antina Aryani, Yuli Antina Yuliawati Yumna Yumna, Yumna Yusuf Surachman Djajadihardja, Yusuf Surachman Zega, Selly Artaty