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All Journal JIK Jurnal Ilmu Komputer Seminar Nasional Informatika (SEMNASIF) MIX : Jurnal Ilmiah Manajemen Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Journal of Accounting Science JMM (Jurnal Masyarakat Mandiri) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ekonomi dan Perbankan Syariah juremi: jurnal riset ekonomi Wiga : Jurnal Penelitian Ilmu Ekonomi Empowerment Society Jurnal Abdimas Perbanas Journal of Innovation Research and Knowledge Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Journal of Educational Management Research Jurnal Sistem Informasi Jurnal Bisnis dan Ekonomi Assoeltan: Indonesian Journal of Community Research and Engagement Jurnal Pengabdian Masyarakat Tekno Jurnal Pengabdian Teknologi, Ekonomi dan Humaniora Summa : Journal of Accounting and Tax Jurnal Karya untuk Masyarakat (JKuM)
Tiolina Evi
Perbanas Institute
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Perkembangan Masyarakat Menuju Digitalisasi Di Kampung Tahu Binjai Tiolina Evi; Olivia , Hastuti; Irwadi, Irwadi
Jurnal Abdimas Perbanas Vol. 6 No. 1 (2025): Jurnal Abdimas Perbanas
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jap.v6i1.853

Abstract

The development of information and communication technology has encouraged global society in the era of digitalization, including in rural areas such as Kampung Tahu Binjai. However, these challenges in the form of limited access to technology, low digital literacy, and resistance to change are the main obstacles in this transformation process. This research aims to identify the problems faced by the people of Kampung Tahu Binjai in moving towards digitalization, recommend strategic approaches to accelerate adaptation, and spread the impact on social, economic and cultural aspects. The approach used includes participatory methods by conducting field observations, in-depth interviews, and digital literacy training based on local needs. The proposed solutions include providing technological infrastructure, integrated training programs, and strengthening collaboration with the private sector and government. The research results show that the implementation of digital initiatives such as e-commerce for marketing local tofu products and digital application-based education increases the economic welfare of the community by up to 35%. In addition, better digital literacy accelerates society's adaptation to new technologies, increases production efficiency and expands market access. In conclusion, digitalization has a significant impact in empowering the people of Kampung Tahu Binjai, as long as it is supported by an inclusive and sustainable strategy.
Makna Keberlanjutan bagi Petani Rakyat dalam Industri Karet Remah: Studi Kualitatif Kritis di Sumatera Selatan: The Meaning of Sustainability for Smallholder Farmers in the Crumb Rubber Industry: A Critical Qualitative Study in South Sumatra Endarwan, Hendy; B Elu, Wilfridus; Evi, Tiolina; Etwanto, Gary Putra
Jurnal Bisnis dan Ekonomi Vol 3 No 4 (2025): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v3i4.156

Abstract

Abstract : This study examines the discourse of sustainability in Indonesia’s crumb rubber industry through a critical paradigm. Objective : To explore the meaning of sustainability from the perspective of smallholder farmers, analyze the influence of power dynamic within the rubber industry, and identify local forms of resistance against the dominance of corporate sustainability discourse. Methodology : This research employs a qualitative approach using Fairclough’s Critical Discourse Analysis (CDA) method. Data were collected through in-depth interviews, focus group discussions (FGDs), participatory observation, and analysis of policy documents and corporate social responsibility (CSR) reports. The analysis covers three CDA dimensions: text, discursive practice, and social practice. Research Results : The study finds that the sustainability discourse in the crumb rubber industry is dominated by a technocratic paradigm emphasizing efficiency and certification, while smallholder farmers interpret sustainability as livelihood continuity, fair pricing, and economic independence. A counter-narrative emerges in the form of “sustainability from below,” emphasizing social justice and local knowledge. The research highlights the importance of structural transformation through an Inclusive Closed-Loop Supply Chain (ICLSC) model that promotes equity and participation. Keywords : critical sustainability, smallholder farmers, crumb rubber industry, critical paradigm, social discourse, CDA
GOOD CORPORATE GOVERNANCE, AUDITOR QUALITY AND AUDITOR OPINION ON EARNING PERSISTENCY Ikhsan, Arfan; Lubis, Putri Kemala Dewi; Evi, Tiolina; Hidayat, Syahrijal; Kumala, Ratih
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 3 (2023): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i3.5750

Abstract

Research tries to test good corporate governance (GCG), auditor quality (AQ), and audit opinion (AO) on earning persistence (EP). Earning quality are earning persistent, in this case the earning owned are permanent and not transitory or temporary. Eanring persistence is profit that has the ability to be an indicator of profit for the future period that is generated by the company repeatedly. Research uses GCG, AQ, and AO as independent variables and EP is dependent variable. Research population all publicly traded companies using purposive sampling technique. Research sample is 989 public enterprise registered on Indonesia Stock Exchage (ISX) 2017-2021. This research also test some variables control include absolute accrual value, cash flow volatility (CFV) and sales volatility (SV). The results are: (1) Board commissioner’s independence, institutional ownership, auditor opinion, and auditor quality have a positive effect on earnings persistence. (2) Audit committee meetings don’t affect earnings persistence. (3) For control variables: leverage, cash flow volatility (CFV), and sales volatility (SV) don’t affect earnings persistence (EP).
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DI PUSAT JAGAAN DAN RAWATAN ORANG TUA Kumala, Ratih; Evi, Tiolina; Ilyas, Meifida; Handayani, Wuri Septi; Ikhsan, Arfan
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 1 (2024): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i1.21095

Abstract

Abstrak: Pengabdian masyarakat ini merupakan kegiatan yang telah dilakukan pada bulan tahun 2023 di Pusat Jagaan dan Rawatan Orang Tua yang terletak di Kampung Pulau Meranti Malaysia. Tujuan pengabdian ini adalah untuk memberikan pendampingan dalam penyusunan laporan keuangan dengan aplikasi Microsoft Excel. Metode pelatihan dilakukan dalam beberapan tahapan, yaitu tahap persiapan, tahap pelaksanaan, tahap pendampingan, tahap evaluasi dan monitoring. Hasil pengabdian diperoleh bahwa selama ini pembukuan yang diterapkan oleh mitra belum sesuai kaidah akuntansi. Pelatihan ini menunjukkan bahwa sebagian besar (71,4%) yang mengikuti pengabdian ini telah memahami penyusunan laporan keuangan dengan aplikasi Microsoft Excel.Abstract: This community service is an activity that has been carried out in 2023 at the Pusat Jagaan dan Rawatan Orang Tua in Kampung Pulau Meranti Malaysia. The purpose of this service is to provide assistance in the preparation of financial statements with the Microsoft Excel application. The training method is carried out in several stages, namely he preparation stage, the implementation stage, the mentoring stage, the evaluation and monitoring stage. The results of dedication were obtained that so far the bookkeeping applied by partners has not been in accordance with accounting rules. This training shows that most (71.4%) who take part in this service have understood the preparation of financial statements with the Microsoft Excel application. 
Analisis Komparatif Sistem Pengendalian Manajemen: Tinjauan Kritis Praktik Sektor Privat dalam Lingkungan Sektor Publik Ali, Muhammad Fikri; Fauziah, Alya Firda; Hutabarat, Kezia Josephine; Evi, Tiolina
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 5, No 1 (2026): January 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v5i1.7892

Abstract

Penelitian ini bertujuan untuk menganalisis secara komparatif praktik sistem pengendalian manajemen (SPM) yang berkembang di sektor privat serta relevansinya ketika diterapkan dalam lingkungan sektor publik. Permasalahan utama penelitian ini terletak pada adanya perbedaan karakteristik kelembagaan, tujuan organisasi, dan tuntutan akuntabilitas antara sektor privat dan sektor publik. Penelitian ini dilakukan pada konteks sektor publik di Indonesia dengan menggunakan pendekatan kualitatif deskriptif. Metode penelitian yang digunakan meliputi studi literatur dan studi kasus pada salah satu instansi pemerintah. Teknik pengumpulan data dilakukan melalui telaah dokumen, regulasi, dan observasi terhadap praktik penganggaran serta pengendalian manajerial. Hasil penelitian menunjukkan adanya kesenjangan institusional, pengukuran kinerja, dan motivasi antara praktik SPM sektor privat dan realitas sektor publik. Penelitian ini menyimpulkan bahwa penerapan SPM sektor privat di sektor publik memerlukan penyesuaian kontekstual agar selaras dengan prinsip akuntabilitas, legalitas, dan pelayanan publik.
Analisis Pengendalian Manajemen Atas Pengelolaan Persediaan Alat Tulis Kantor pada Kantor Pusat Direktorat Jenderal Pajak Monika, Thania; Maulina, Alya; Monika, Monika; Rizka, Ismira; Evi, Tiolina
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 5, No 1 (2026): January 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v5i1.7934

Abstract

Persediaan alat tulis kantor (ATK) merupakan unsur penunjang utama dalam pelaksanaan kegiatan operasional instansi pemerintah dan berkaitan erat dengan akuntabilitas pengelolaan barang milik negara. Dalam pelaksanaannya, pengelolaan persediaan ATK di Kantor Pusat Direktorat Jenderal Pajak (DJP) masih menunjukkan sejumlah kendala, khususnya terkait perbedaan antara data pencatatan dan kondisi fisik persediaan serta belum optimalnya pengawasan penggunaan ATK. Penelitian ini bertujuan untuk mengkaji sistem pengendalian manajemen atas pengelolaan persediaan ATK di Kantor Pusat DJP. Penelitian dilakukan dengan pendekatan deskriptif kualitatif melalui metode studi kasus, dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Analisis dilakukan berdasarkan kerangka Sistem Pengendalian Manajemen dan pengendalian internal COSO. Hasil penelitian menunjukkan bahwa penerapan pengendalian telah berjalan, namun masih memerlukan penguatan pada aspek pengawasan dan sistem informasi guna meningkatkan efisiensi dan akuntabilitas pengelolaan persediaan.
Promosi Efektif di Tengah Pandemi COVID-19 Syamsiyah, Nur; Tiolina Evi; Situmorang, Christina Verawaty; Pamungkas , Petrus Dwi Ananto; Hati, Kusuma; Ismawati, Nur
JEPTIRA Vol 2 No 1 (2024)
Publisher : Fakultas Teknik Universitas Darma Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70491/jep.v2i1.22

Abstract

Kegiatan pengabdian masyarakat kali ini adalah dengan metode online. Abdimas yang dilakukan secara online dengan sebuah UMKM yang ada di daerah Surabaya, Jawa Timur. Kami melakukan kegiatan pengabdian masyarakat secara oinline karena saat ini negara kita tengah mengalami pandemi COVID19 yang terjadi secara global. Tidak hanya wilayah Jakarta saja, tetapi juga daerah – daerah lain di seluruh Indonesia. Oleh karena itulah, kami melakukan kegiatan pengabdian kepada masyarakat secara online melalui media video conference via google meet. Abdimas atau pengadian kepada masyarakat yang kami lakukan secara daring atau online ini masih tetap mengusung metode abdimas konvensional yaitu sharing knowledge kepada para UMKM dan memberikan beberapa gambaran solusi atas permasalahan – permasalahan yang mereka keluhkan. Harapannya, ADI sebagai Komunitas dosen – dosen Indonesia, mampu menjawab problem masyarakat oleh para sivitas akademika melalui program pengabdian. Agar program PkM tepat sasaran.
Peningkatan Laporan Keuangan Sentra Tas Branded Quality (SKI Tajur Bogor) Ignatius Septo Pramesworo; Tiolina Evi
Jurnal Karya untuk Masyarakat (JKuM) Vol 1 No 2: JULI 2020
Publisher : Universitas Tarakanita

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36914/8f3q0v14

Abstract

Bogor khususnya daerah Tajur terkenal dengan industri tas dan telah menjadi ajang bisnis tas yang kompetitif. Persaingan ketat telah terjadi di antara pengusaha tas. Salah satunya adalah Sumber Karya Indah (SKI) atau yang dikenal dengan Sentra Tas Tajur. Sentra Tas Tajur mempunyai pabrik sendiri dalam memproduksi tas. Seiring waktu Sentra Tas Tajur memperlebar usahanya tidak hanya memproduksi tas saja tetapi juga memproduksi barang lainnya, seperti sandal, ikat pinggang, dan baju. Penjualan dan perputaran uang di SKI sudah besar namun setelah ditelusuri SKI Bogor ini belum mempunyai laporan keuangan yang baik dan benar sesuai dengan Standar Akuntansi yaitu PSAK yang harus diterapkan di Indonesia. Berdasarkan hasil kunjungan pengabdian ini, penyuluhan secara sederhana tentang pembuatan laporan keuangan telah diberikan. Hal ini bertujuan agar bagian keuangan Sentra Tas Tajur dapat menyesuaikan laporan keuangannya dengan Prinsip Akuntansi Berterima Umum (PABU). Hal ini dikarenakan Sentra Tas Tajur Bogor sudah berbentuk Perseroan Terbatas (PT) walaupun belum go public.
From Compliance to Competitive Advantage: Driving Sustainability Transformation in Indonesia’s Manufacturing Sector Nanlohy, Donasius Sagita; Evi, Tiolina
Journal of Educational Management Research Vol. 5 No. 3 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i3.2101

Abstract

This study aims to develop an integrative framework explaining how PESTEL dynamics and dynamic capabilities drive sustainability transformation in Indonesia’s manufacturing sector. Sustainability has become a strategic imperative due to escalating environmental crises and increasing global pressure on industries to align economic growth with ecological boundaries. However, a persistent gap remains between macro-level sustainability policies and their practical implementation, particularly in emerging economies characterized by institutional complexity and resource constraints. This research adopts a conceptual design using systematic literature scoping from major databases between 2021 and 2025 to ensure contemporary relevance. The analysis employs an inductive–deductive approach through theory mapping, construct refinement, and integration to synthesize a coherent framework. The findings reveal that PESTEL functions as an interconnected system rather than isolated factors, creating multidimensional pressures on firms. Organizational responses are heterogeneous, shaped by internal interpretive capacities rather than external forces alone. Dynamic capability acts as a strategic mediator through sensing, seizing, and transforming processes that enable firms to convert constraints into opportunities. Sustainability paradoxes further complicate decision-making and influence strategic outcomes. This study contributes theoretically by bridging macro and micro perspectives while offering practical guidance for managers and policymakers. Future research should empirically test the framework across sectors.
Co-Authors Ahmad Haris Hidayatullah Ali, Muhammad Fikri Andreas Deddy Utama Angela Raina Melina Thaal ANISAH Arfan Ikhsan, Arfan B Elu, Wilfridus Chiara Choiri Anora Danang Maulana Devita Liklikwatil Dutri Novharisa Pakpahan Dwi Oktafiana Endarwan, Hendy Erlan Kurniansyah Erwin Permana Etwanto, Gary Putra Fajar Sasongko Fauziah, Alya Firda Hadi, Ibrahim Harimurti Wulandjani Hastuti Olivia Hidayat, Syahrijal Hutabarat, Kezia Josephine Idham Prasojo Karmawan, Masdani Ignatius Septo Pramesworo Intan Mangala Irwadi, Irwadi Krisnawaty Tachjar, Nani Kumala, Ratih Kusuma Hati, Kusuma Lubis, Putri Kemala Dewi lucia istyowati lucia istyowati Lucia Sri Istiyowati Malabay Malabay Marcello Singadji Markonah, Markonah Maulina, Alya Meifida Ilyas Meifida Ilyas Monika, Monika Monika, Thania Muchamad Nanang B. A Muhammad Nurman Yulianto Nanlohy, Donasius Sagita Natali Yustisia Nur Ismawati, Nur Nur Syamsiyah Pamungkas , Petrus Dwi Ananto Pramesworo, Ign. Septo Pramesworo, Septo R, Hikmah A Rachmadi, Pratiwi Rizka, Ismira Rizki Riana Putri Septo , Ign Silverius Y. Soeharso Situmorang, Christina Verawaty Sutan Aziz Harahap Suyanto Suyanto Trisna Deslaila Widarto Rachbini Wuri Septi Handayani