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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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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI NOVIANTI, VELIA; MARIA, MARIA
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This study aims to see and examine whether liquidity, leverage, profitability, managerial ownership, institutional ownership, company size, company growth, investment decisions, and tangibility about the influence on firm value. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange during the period 2017 to 2019. This study used a sample selection method, namely purposive sampling, in which 60 companies met the criteria so that 180 data were obtained. The hypothesis of this study was tested and analyzed using multiple linear regression analysis method. The results of this study indicate that liquidity, managerial ownership, firm size, dividend policy, investment decisions, and tangibility have no influence on firm value. Meanwhile, leverage, profitability, and institutional ownership have a positive influence on firm value. The positive influence indicates that an increase in each of these variables will increase firm value. Conversely, company growth has a negative influence on firm value, which indicates that an increase in this variable will decrease firm value
FAKTOR-FAKTOR YANG MEMENGARUHI SISA LEBIH PEMBIAYAAN ANGGARAN PADA PROVINSI DI SUMATERA Indriyani, Oktarima; Maria, Maria; Sarikadarwati; Wilianto, Haris
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11178616

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial dari Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Belanja Modal terhadap Sisa Lebih Pembiayaan Anggaran (SILPA) pada 10 Provinsi di Sumatera. Laporan Keuangan Pemerintah Daerah seluruh Provinsi di Sumatera tahun 2017-2021 menjadi sumber data sekunder. Jumlah sampel yang diambil dengan Teknik sampling jenuh selama lima tahun sebanyak 50 sampel. Perangkat lunak IBM SPSS Statistic 26 dan regresi linier berganda digunakan untuk menguji data. SILPA (Y) merupakan variabel dependen, sedangkan PAD (X1), DAU (X2), dan Belanja Modal (X3) merupakan variabel dependen. Berdasarkan hasil uji simultan pada penelitian ini menunjukkan bahwa variabel PAD, DAU dan Belanja Modal secara bersama-sama berpengaruh terhadap SILPA. Hasil uji parsial menunjukkan bahhwa variabel PAD secara parsial tidak berpengaruh terhadap SILPA, variabel DAU secara parsial berpengaruh terhadap SILPA, kemudian variabel Belanja Modal secara parsial tidak berpengaruh terhadap SILPA.Kata Kunci: Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Modal, Sisa Lebih Pembiayaan Anggaran
PENGARUH DUE PROFESSIONAL CARE DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT Salsabila, Mutia Anisah; Maria, Maria; Nurhasanah, Nurhasanah
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11079870

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh due professional care, dan pengalaman kerja terhadap kualitas audit pada Badan Pemeriksa Keuangan (BPK) Provinsi Sumatera Selatan. Populasi dalam penelitian ini, yaitu 62 auditor BPK Provinsi Sumatera Selatan dan teknik pemilihan sampel menggunakan Teknik simpel random sampling. Data yang digunakan dalam penelitian ini, yaitu data angket (kuisioner) yang disebar kepada seluruh auditor pada BPK Perwakilan Provinsi Sumatera Selatan (auditor muda, auditor pertama dan auditor madya) dengan mendapatkan response penelitian sebanyak 37 orang. Analisis menggunakan analisis regresi linier berganda dengan bantuan program Statistical Program and Service Solution (SPSS) versi 26. Berdasarkan hasil uji menunjukkan bahwa secara parsial Due Professional Care, dan Pengalaman Kerja berpengaruh positif dan signifikan terhadap Kualitas Audit dan secara simultan menunjukkan hasil bahwa Due Professional Care, Pengalaman Kerja berpengaruh positif dan signifikan sebesar 59,4% terhadap Kualitas Audit. Kata Kunci: Due Professional Care, Pengalaman Kerja, dan Kualitas Audit
The link between attitudes towards money and saving habits. Case study of housewives in kupang city Maria, Maria; Lao, Hans A.
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

This study aims to investigate the relationship between attitudes towards money and savings behavior among household financial managers in Kupang City. Attitudes towards money are defined through the dimensions of power-prestige, time retention, distrust, and anxiety. Referring to the fields of financial management and psychology, this research forms relevant hypotheses. Data were analyzed using multiple regression analysis with the assistance of SPSS 26 software. The results of the study indicate that savings behavior is significantly influenced by attitude factors towards money, including power-prestige, time retention, distrust, and anxiety. These findings provide deeper insights into how psychological factors can affect savings behavior within the context of household financial management. This study contributes to a more comprehensive understanding of the factors influencing savings behavior and their implications for household financial management.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN UMKM GALERI WONG KITO BERDASARKAN SAK EMKM Maria, Maria; Choiruddin, Choiruddin; Satriawan, Indra; Wahyudi, Riza
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7765449

Abstract

Gallery Wong Kito is engaged in the ecoprint creative industry that uses the natural color of leaves from various plants. This business is not only to meet the demands of the local market but its products to foreign countries, among others to the USA.  . This business is not only to meet the demands of the local market but its products to foreign countries such as the USA. MSMEs Wong Kito needs a financial bookkeeping/reporting system to find out the results of their business operations. So far, Wong Kito Gallery has only recorded cash receipts and expenditures globally. For this reason, education and assistance in preparing financial statements are needed. The mentoring program uses a participatory approach starting from training, and recording transactions to the financial reporting stage.  Financial statements made by business owners, evaluated and given input/suggestions if there is a mistake. The final result, the owner/manager of MSMEs Galeri Wong Kito can compile financial statements.  
PENDAMPINGAN PENYUSUNAN LAPORAN HARGA POKOK PESANAN KUSEN CAHAYA INTAN PALEMBANG Firmansyah; Maria, Maria; Choiruddin; Sukmini Hartati; Emelda Rahmadani Saputri
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14642259

Abstract

Cahaya Intan Wood and Frame Depot, one of MSMEs in the city of Palembang. This MSME is engaged in woodworking, making frames and tables. As a business that carries out production activities, the Cahaya Intan Wood and Frame Depot requires calculation of the Cost of Production (HPP) which is the basis for determining the selling price. Business owners determine production costs only based on raw materials and labor without taking into account elements of factory overhead costs. For this reason, the team implementing service activities Polsri provides counseling and assistance in preparing HPP reports for MSMEs. With this service activity, business owners will know the costs involved in making accurate frames and ultimately this will lead to the desired selling price and profit. Keywords: Cost of production, orders, frames
OPTIMALISASI PEMANFAATAN DANA DESA DI TEMPIRAI SELATAN KABUPATEN PALI Maria, Maria; Indriasari, Desi; Sari, Karika Rachma; Utami, Agnes; Alfarishi, Ahmad Fauzan; Rianto
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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Abstract

This activity aims to increase the capability and capacity of village government officials in solving problems is the participatory method. The location of the activity was in South Tempirai Village, North Penukal District, Pali Regency. This activity involves the village head and his apparatus. Efforts to utilize village funds are carried out by reviving the formation of BUMDesa However, in its implementation there are several obstacles, including differences in paradigms from stakeholders regarding the management of village funds, lack of community participation in implementing the BUMDesa work program. The solution provided is counseling about increasing the competency of BUMDes managers, starting from strategic planning, programming, budgeting, implementation and the importance of BUMDesa financial management. It is hoped that from the results of the activity, the South Tempirai village government, especially village officials, can develop BUMDesa and accommodate the fulfillment of community needs through the potential of local wisdom.
Sistem Informasi Penjualan dan Persediaan Barang Dengan Metode Economic Order Quantity Pada PT. Dwi Surya Jakarta Maria, Maria; Krisna, Dany Yudha; Lestari, Gita Cahyani
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 11 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i11.2943

Abstract

This research aims to design and implement a sales and inventory information system that is integrated with the Economic Order Quantity (EOQ) method at PT. Dwi Surya Jakarta. The main problems faced by companies are difficulties in determining the optimal number of orders, frequent oversupply or shortage of stock, and manual recording of sales transactions. This study uses the System Development Life Cycle (SDLC) approach of the Waterfall model, which includes the stage of system analysis, design, implementation, and testing. The results show that the application of the EOQ method can help companies in determining the number of orders that are economical, reducing storage costs, and improving inventory management efficiency. The developed web-based information system is able to display stock reports in real-time and make it easier for management to make decisions.
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