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All Journal Akuisisi : Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jambura Accounting Review Jurnal Mantik Prosiding National Conference for Community Service Project Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Accounting & Finance in Asia Pasific PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Nanggroe: Journal Of Scholarly Service Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Social Engagement: Jurnal Pengabdian Kepada Masyarakat Socius: Social Sciences Research Journal Journal of Citizen Research and Development Jurnal Greenation Ilmu Akuntansi
Sari Dewi
Universitas Internasional Batam
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Menilai Faktor-Faktor yang Mempengaruhi Pengembangan Kinerja Akademik Berbasis Cloud pada Pendidikan Mahasiswa Akuntansi Sari Dewi; Adinda Nurul Rahmadyan; Mariska Ramadana
Jurnal Greenation Ilmu Akuntansi Vol. 4 No. 2 (2026): (JGIA) Jurnal Greenation Ilmu Akuntansi (Mei - Juli 2026)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v4i2.872

Abstract

Pemanfaatan cloud computing dalam pembelajaran daring semakin penting bagi pendidikan akuntansi sejak pandemi Covid-19. Research gap penelitian ini terletak pada masih terbatasnya bukti empiris mengenai faktor yang memengaruhi pengembangan pendidikan akuntansi berbasis cloud dan kinerja akademik mahasiswa akuntansi di Batam. Penelitian ini bertujuan menilai pengaruh faktor manusia, faktor ekonomi dan teknologi, serta faktor budaya dan sosial terhadap pengembangan pendidikan akuntansi berbasis cloud dan prestasi akademik mahasiswa. Penelitian menggunakan metode survei dengan kuesioner yang disebarkan kepada 350 mahasiswa sarjana akuntansi di Kota Batam yang dipilih melalui stratified random sampling, kemudian data dianalisis menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa ketiga faktor tersebut berpengaruh positif dan signifikan terhadap pengembangan pendidikan akuntansi berbasis cloud maupun prestasi akademik mahasiswa. Faktor manusia, yang mencakup kompetensi, keterampilan, dan kemampuan mahasiswa memanfaatkan teknologi cloud, memiliki pengaruh paling besar. Akses terhadap perangkat modern, kondisi finansial mahasiswa, dan dukungan infrastruktur perguruan tinggi menentukan efektivitas sistem, sedangkan interaksi sosial serta dukungan dosen membentuk lingkungan belajar yang kondusif. Temuan (novelty) penelitian ini adalah pengujian faktor manusia, faktor ekonomi dan teknologi, serta faktor budaya dan sosial secara simultan pada mahasiswa akuntansi di Batam sebagai dasar perumusan kebijakan dan strategi pembelajaran berbasis cloud di perguruan tinggi.
Analisis Efektivitas Pengawasan Pemilu Dalam Mencegah dan Menanggulangi Kecurangan: Studi Kasus Pemilihan Umum di Indonesia Ryan Adam Kao; Sari Dewi; Jay Lawwin; Natasyha Natasyha; May Leen; Kerrine Kerrine; Herman Herman; Inne Dasilva Angel; Tracy Olivia; Sofia Sofia; Kerdion Gilbert; Sherly Angelline Ng; Indah Khairunnisa; Louis Cedric Tioputra; Nelson Fernando; Christopher Christopher; Liony Febriana; Jacky Saputra
Journal of Citizen Research and Development Vol. 1 No. 2 (2024): November 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jcrd.v1i2.3550

Abstract

Penelitian ini menganalisis efektivitas pengawasan Pemilu di Indonesia dalam mencegah dan menanggulangi kecurangan, dengan fokus pada studi kasus Pemilihan Umum di Indonesia. Menggunakan pendekatan kualitatif dengan desain studi kasus, penelitian ini mengeksplorasi perkembangan, tantangan, dan inovasi dalam pengawasan Pemilu. Hasil penelitian menunjukkan peningkatan kapasitas deteksi pelanggaran oleh Bawaslu, namun juga mengungkapkan persistensi kecurangan yang sistematis. Tantangan utama meliputi kompleksitas geografis, perkembangan teknologi informasi dan media sosial, serta politisasi lembaga pengawas. Inovasi seperti sistem pelaporan online dan kolaborasi multi-stakeholder menunjukkan potensi untuk meningkatkan efektivitas pengawasan. Studi kasus di Surabaya membuktikan bahwa integrasi teknologi dan partisipasi masyarakat dapat secara signifikan meningkatkan efektivitas pengawasan Pemilu. Penelitian ini menyimpulkan bahwa meskipun ada perkembangan positif, pengawasan Pemilu di Indonesia masih memerlukan penyempurnaan berkelanjutan untuk menghadapi dinamika politik dan teknologi yang terus berubah. Rekomendasi meliputi penguatan kapasitas teknologi, optimalisasi kolaborasi multi-stakeholder, dan pengembangan strategi pengawasan berbasis konteks lokal.
Market Risk Moderating the Income Smoothing-Firm Value Relationship: Evidence from Indonesia Santi Yopie; Sari Dewi; Anita Anita; Christina Christina; Hanini Ilyana Che Hashim
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 3 (2026): October 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i3.4711

Abstract

This research aims to examine the effect of income smoothing and corporate reputation on firm value, with market risk as a moderating variable. The research sample consists of financial reports for non-financial sector companies listed on the Indonesia Stock Exchange (IDX). The data were analyzed using Eviews 12 through panel data regression analysis. The key findings indicate that although income smoothing is intended to present a stable financial performance, it actually has a negative effect on firm value because it distorts the company's true financial condition. In contrast, a strong corporate reputation significantly enhances firm value by building stakeholder trust and improving the company’s public image. Furthermore, the study finds that market risk does not moderate the relationship between income smoothing and firm value, indicating that external market volatility does not influence the negative impact of income smoothing. These findings are expected to provide useful insights for regulators, investors, and corporate managers in developing policies and strategic decisions that promote financial transparency, accountability, and long-term sustainability.
Evaluation of the Internal Management System in Supporting Administrative Efficiency at CV Cahaya Lestari Sukses Melvina M; Sari Dewi
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 5 (2025): December 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18001373

Abstract

This study aims to evaluate the internal management system of Cahaya Lestari Sukses Company in order to improve administrative efficiency by implementing Standard Operating Procedures (SOP) based on Total Quality Management (TQM). The main issues found were lack of order in recording purchases, sales, project cost control, and poor documentation in the human resources process, which led to financial reporting errors and operational data inconsistencies. The research used a qualitative method through observation, semi-structured interviews, and documentation to gain a comprehensive understanding of the company's operational conditions. The results showed that applying SOP in eight key areas—purchase of raw materials, sales and project contracts, finance and accounting, project cost control, internal service and communication, recruitment and selection, occupational health and safety (K3), and payroll—successfully improved administrative order, clarity in workflow, accuracy in record-keeping, effectiveness in internal communication, and cost control. The SOP training provided also strengthened the consistency of procedure implementation and improved employees' understanding of their respective tasks. The study concludes that integrating SOP based on TQM can significantly improve business processes and provide a more measurable operational foundation for construction companies. It is recommended that the company conduct regular SOP evaluations and ensure routine training to maintain the continuity of operational quality.
Co-Authors Adinda Nurul Rahmadyan Alfred Alfred Alysia Callista Marco Angelin Angelin Angeline Angeline Anindya Putri Keisha Salsabilla Anita Anita Antony Antony Aprian Dickson Aqika Nisa Fadillah Auli Figa Callista Josephine Tanosa Charline Marshella Ong Chelsea Yuni Luis Christina Christina Christopher Christopher Cindy Croula Deasy Aseanty Doni Indo Elva Elva Encik Mohammad Habib Tara Erizal Wibisono Santoso Febrianty Forrensa Femin Lovitasari Filbert Florenza Fiona Fiona Handoko Karjantoro Hanini Ilyana Che Hashim Hendi Herman Herman Ibrani Vernandez Silitonga Indah Khairunnisa Ing Kadir Inne Dasilva Angel Irvin Ng Jacky Saputra Janice Adora Jaslyn Jaslyn Jasson Chiang Jay Lawwin Jesslyn Jesslyn Joan Joan Joanna Rika Variani Johanes Hottua Sidabutar Joyce Tan Juhardi Juhardi Julia Julia Jurnali, Teddy Kelvin Andreas Kelvin Kelvin Kerdion Gilbert Kerrine Kerrine Liony Febriana Lisa Lisa Louis Cedric Tioputra Mariska Ramadana Mariska Ramadana May Leen Melvina M Muchamad Andi Barata Nabilla Putri Adinda Nany Tan Natalia Harini Natasyha Natasyha Nelson Fernando Olga Yolenta Olivia Dwi Ramadhani Putri Paskaris Paskaris Ricky Jong Rico Lie Nardo Ronaldo Surya Putra Ryan Adam Kao Sarfilianty Anggiani Sherly Angelline Ng Singgih Bayu Indra Hermawan Sisilia Wijayanti Siti Khusnil Khotimah Sofia Sofia Sona Sembiring Stevani Stevani Steven Aditya Leonardi Sudirman Sudirman Sumantri, Sumantri Surny Surny Theodesia Lady Pratiwi Toni Toni Tracy Olivia Vanessa Babyliany Vera Vera Vinelya Tan Wilbert Wijaya Wirandry Baja Cahaya Yopie, Santi Yuki Elvira Zara Putri Salwa