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All Journal Journal of Auditing, Finance, and Forensic Accounting Fokus Ekonomi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Penelitian Ekonomi Akuntansi (JENSI) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Abdi Masyarakat Indonesia JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JCOMENT (Journal of Community Empowerment) Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Pengabdian dan Inovasi Waisya : Jurnal Ekonomi Hindu Innovative: Journal Of Social Science Research Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Defel Septian
Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pendampingan dalam Proses Peningkatan Potensi Kreatifitas dari Anak-Anak Berkebutuhan Khusus Khairunnisa; Dewa Ayu Oki Astarini; Defel Septian; Ni Ketut Sriwinarti; Ikang Murapi
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 4 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v1i4.222

Abstract

A special school is a special institution that provides educational services to people who have special needs. Special schools are a form of equalization by providing equal opportunities to all people so that these special schools are able to accommodate the future and aspirations of people who have limitations. Different physical and mental conditions make people with special needs also have different treatment in the community. Psychologically, those with special needs need more attention than people in general. This activity is a form of humanity that aims to introduce the community more specifically to students to increase social feeling, as a form of caring and sharing enthusiasm for extraordinary friends, as well as helping provide assistance and encouragement to increase creativity for children with special needs. The method used is fun learning. Activities in this service contribute to development which has an impact on increasing the ability to be creative, even though in carrying out a series of activities the service team has difficulties in communicating with extraordinary friends.
Accounting Competition Vol. 2.0 sebagai Wadah Optimalisasi Kreativitas Generasi Muda terhadap Perkembangan Akuntansi Murapi, Ikang; Oki Astarini, Dewa Ayu; Sriwinarti, Ni Ketut; Septian, Defel; Khairunnisa
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 2 No. 2 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Desember)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v2i2.314

Abstract

The Accounting Competition program is a form of community service which is an annual routine agenda carried out by lecturers and students of the Bumigora University accounting study program. In the second year of implementation, this activity was named ACTION VOL 2.0 at SMA/SMK/MA level throughout Lombok Island with the theme "Let's Build Your Career Plan and Prove Your Accounting Passion With The Right Actions". The aim of this activity is to attract the interest of SMA/SMK/MA female students to further improve their abilities and can be used as a benchmark for the extent of the participants' understanding and knowledge in the field of accounting in order to deal with related issues in the current era of digitalization which have an impact on global competition. Therefore, it is hoped that this Accounting Competition will be able to become a means of increasing students' interest, talent and creativity in preparing themselves for college or the world of work, especially in the field of accounting. Implementation methods used: lectures to convey material concepts, practice completing one accounting cycle in the form of cases, and providing guidance. The results of monitoring and evaluation showed that the participants were able to absorb more than 60% of the training activity program material provided. The participants also felt satisfied and considered that the Accounting Competition activity was important and useful. The results of guidance in the field show that the majority of SMA/SMK/MA students on the island of Lombok already have an understanding of preparing financial reports based on accounting principles with the guidance of a team of lecturers from the Bumigora University accounting study program.
Studi Kuantitatif Pengaruh Literasi Keuangan, Gaya Hidup dan Cashless Societyterhadap Perilaku Keuangan Mahasiswa Sintiani, Putu Della; Oki Astarini, Dewa Ayu; Cahyani, Arie; Septian, Defel; Khairunnisa
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 1 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/zcqe6s40

Abstract

Perkembangan teknologi digital telah mengubah perilaku keuangan mahasiswa, terutama dengan meningkatnya penggunaan transaksi non-tunai atau cashless society. Fenomena ini, jika dikombinasikan dengan tingkat literasi keuangan dan gaya hidup mahasiswa, dapat mempengaruhi cara mereka dalam mengelola keuangan pribadi. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, gaya hidup, dan cashless society terhadap perilaku keuangan mahasiswa Fakultas Ekonomi dan Bisnis Universitas Bumigora. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Sampel penelitian sebanyak 291 mahasiswa dipilih menggunakan teknik purposive sampling. Pengumpulan data dilakukan melalui kuesioner, kemudian dianalisis menggunakan regresi linier berganda untuk mengetahui hubungan antara variabel independen (literasi keuangan, gaya hidup, dan cashless society) terhadap variabel dependen (perilaku keuangan). Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh positif dan signifikan terhadap perilaku keuangan mahasiswa. Selain itu, gaya hidup juga memiliki pengaruh yang signifikan, di mana mahasiswa dengan gaya hidup konsumtif cenderung memiliki pengelolaan keuangan yang kurang baik. Sementara itu, cashless society berkontribusi dalam memudahkan transaksi keuangan, tetapi juga berpotensi meningkatkan perilaku konsumtif jika tidak diimbangi dengan literasi keuangan yang baik. Implikasi dari penelitian ini adalah pentingnya peningkatan literasi keuangan bagi mahasiswa agar mereka dapat mengelola keuangan secara lebih bijak, terutama dalam menghadapi tren cashless society dan pengaruh gaya hidup modern. 
Analisis Dampak Akuisisi: Implikasi Terhadap Harga Saham, Struktur Modal dan Nilai Perusahaan (Studi Empiris : Perusahaan Akuisisi Yang Terdaftar di Komisi Pengawas Persaingan Usaha Periode 2019-2023) Rani, Dewi; Septian, Defel; Nabila, Fitri; Khairunnisa; Cahyani, Arie
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3903

Abstract

This study aims to examine and analyze the impact of acquisitions on stock prices, capital structure, and firm value of companies registered with the Competition Supervisory Commission during the 2019-2023 period. This research is a quantitative study with a comparative approach. The sample was determined using the purposive sampling method, resulting in 12 companies as the research sample. Stock prices were measured using an event study, capital structure was measured using solvency ratios, and firm value was measured using the Tobin’s Q ratio. The research data consisted of stock price data and annual report data. This study employed the Wilcoxon Signed-Rank Test for data analysis. The results indicate that stock prices, capital structure, and firm value do not show significant differences before and after the acquisition.
Penerapan SNI & Digitalisasi dalam Peningkatan Pendapatan: Studi Kasus pada Pasar Rembiga Kota Mataram Candra, Wahyu Lestari; Sriwinarti, Ni Ketut; Ayu, Baiq Dinda Puspita; Septian, Defel; Lestari, Ayu Ambang
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 1 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Mayarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v6i1.5098

Abstract

 Pasar tradisional memiliki peran strategis dalam perekonomian lokal, namun menghadapi tantangan akibat persaingan dengan pasar modern serta rendahnya standar pelayanan dan adopsi teknologi digital. Pengabdian masyarakat ini bertujuan untuk meningkatkan daya saing Pasar Rembiga Kota Mataram melalui penerapan Standar Nasional Indonesia (SNI) 8152:2021 dan digitalisasi. Metode yang digunakan adalah Community-BasedResearch(CBR)danParticipatory Action Research (PAR) yang melibatkan pedagang, pengelola pasar, pemerintah daerah serta akademisi dalam proses revitalisasi pasar. Hasil kegiatan menunjukkan bahwa penerapan SNI mampu meningkatkan kualitas layanan, kebersihan serta pengelolaan pasar sedangkan digitalisasi mendorong efisiensi transaksi melalui sistem pembayaran non-tunai dan pemasaran daring. Implementasi ini memberikan dampak positif terhadap peningkatan jumlah pengunjung dan pendapatan pedagang. Meski demikian, masih terdapat kendala dalam hal pemahaman teknologi, keterbatasan modal serta minimnya koordinasi antar pemangku kepentingan. Oleh karena itu, pendampingan yang berkelanjutan, peningkatan kapasitas pedagang serta dukungan dari pemerintah dan sektor terkait diperlukan untuk memastikan keberlanjutan program ini dalam memperkuat perekonomian lokal.
Analisis Dampak Kompleksitas dan Karakteristik Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Barang Konsumen Non Primer Tahun 2020-2023) Khairunnisa, Khairunnisa; Septian, Defel; Wani, Yeti Mariska
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.21221

Abstract

Abstrak Penelitian ini bertujuan untuk mengkaji dampak kompleksitas dan atribut perusahaan terhadap keterlambatan audit pada perusahaan produk konsumen non-primer yang tercatat di Bursa Efek Indonesia (BEI) dari tahun 2020 hingga 2023. Penelitian ini menggunakan teknik kuantitatif, menganalisis semua perusahaan barang konsumsi non-primer yang tercatat di BEI dari tahun 2020 hingga 2023. Metode sampel yang digunakan adalah purposive sampling. Sampel dari 23 organisasi dipilih sesuai dengan kriteria yang ditetapkan, terdiri dari 92 pengamatan dalam penelitian. Penelitian ini menggunakan data sekunder, yang terdiri dari laporan auditor independen dan laporan tahunan, yang dapat diakses melalui www.idx.co.id dan situs web resmi perusahaan. Pengujian hipotesis dilakukan dengan regresi linier berganda dan analisis statistik deskriptif dengan SPSS versi 26. Temuan studi tersebut menunjukkan bahwa kompleksitas, profitabilitas, dan solvabilitas perusahaan berdampak moderat pada waktu audit, namun likuiditas tidak. Perusahaan harus menerapkan penilaian dan penyempurnaan berkelanjutan atas masalah yang memengaruhi penundaan audit. Faktor-faktor kompleksitas perusahaan, profitabilitas, likuiditas, dan solvabilitas secara bersamaan mempengaruhi penundaan audit. Kata Kunci : Kompleksitas Perusahaan, Profitabilitas, Likuiditas, Solvabilitas dan Audit Delay.
Economic Transformation of UMKM in East Lombok Regency Through Digital Technology Innovation Muliani; Defel Septian; Nukman
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p172-180

Abstract

This study aiming for explore utilization innovation digital technology against transformation economy Micro, Small, and Medium Enterprises (MSMEs) sector in East Lombok Regency. As entity economy strategic, UMKM in this region Still face fundamental challenges, such as limitations access technology, low digital literacy, as well as Not yet optimal ecosystem supporters. Gap literature identified in the minimum study empirical which focuses on the application of digital technology in context area rural with complexity socio-economic characteristics. This study use approach qualitative explorative with method interview deep to MSME actors and stakeholder local interest. Research results show that digitalization through utilization of e-commerce platforms, social media, and systems digital payments play a role significant in increase business process efficiency, expanding market reach, as well as push growth income. Although thus, its implementation Still faced with limitations infrastructure and inequality digital capabilities between perpetrator business. Novelty from study This lies in the approach contextual to digitalization of MSMEs in the regions rural as well as strategic model formulation based on potential local that can replicate in areas with characteristics similar. Implications from findings This expected can become runway for formulation policy empowerment an inclusive and sustainable digital economy.
THE CORRUPTION TRENDS WITHIN THE ASEAN COUNTRIES: A BIBLIOMETRIC ANALYSIS REVIEW Muliani, Muliani; Sayuti, Alfian; Septian, Defel
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 1: June 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.1.136-144

Abstract

This article gives a quantitative examination of corruption trends in one of the ASEAN countries. The study focused on 5 research questions. Information is collected to check the above research questions and a network map is applied. This study aims to examine the publication of documents based on the most influential articles, co-authorship of country, co-occurrenceance of all keywords, most cited sources, co-citation of cite author. Keywords are categorized into several clusters. The type of analysis used is bibliometric analysis. This study took the latest data of 823 articles from the scientific database, namely SCOPUS from 2000-2024, and network analysis using VOSviewer software. This study found that The most influential article in the study of Corruption in ASEAN Country is the article entitled "Institutional causes, macroeconomic symptoms: Volatility, crises, and growth" with a number of citations of 785 times. Indonesia is the ASEAN state that contributes the most to research related to Corruption with a total of 279 documents. The main field of study keywords that are most often used in Corruption research in ASEAN Country are Corruption. The journal source that publishes the most research on corruption is the Journal of Financial Crime with a total of 621 citations. Based on the co-citation of cite author, Shliefier is the author with the most citations. This research has certain limitations and is concluded by providing implications and suggestions for future studies. Finally, this study will provide more insight for researchers, academics, and others to find research gaps in the field of corruption.
-Analisis Indikasi Kecurangan Laporan Keuangan Menggunakan Model Beneish M-Score pada Perusahaan Property dan Real Estate Septian, Defel; Khairunnisa; Rivan Gunawan
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10068

Abstract

This research aims to predict, analyze and identify fraudulent financial reports using the Benish M-Score method. The data collection method in this research is documentation. The sample used in this research is 35 Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2019 - 2022. The data analysis technique uses descriptive statistical analysis using the benchmark ratio index method. Based on the results of this research, it shows that the DSRI parameter index is classified as 24% manipulator, 14% gray company, and 62% non-manipulator. GMI is classified as a manipulator 33%, gray company 15%, and non-manipulator 52%. AQI is classified as a manipulator 14%, gray company 26%, and non-manipulator 60%. SGI is classified as a manipulator 13%, gray company 19%, and non-manipulator 70%. SGAI is classified as a manipulator 48%, gray company 1%, and non-manipulator 51%. LVGI is classified as a manipulator 14%, gray company 19%, and non-manipulator 67%. TATA is classified as a manipulator at 19%, a gray company at 6% and a non-manipulator at 75%. Companies classified as manipulators based on the 7 (seven) parameter indices are 31%, gray companies 2%, and non-manipulators 67%. Further research should not only focus on one sector but rather use two different business line sectors so that it can produce more comprehensive conclusions.
Analisa Perbandingan Kinerja Keuangan Sebelum dan Setelah Pemutusan Hubungan Kerja Defel Septian; Khairunnisa; Ni Putu Diana Purnami Dewi
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1268

Abstract

This research aims to test and analyze financial ratios before and after the termination of PT Indosat Tbk employment eith the variables liquidity ratio, solvency ratio, profitability ratio and activity ratio. The research method used is a quantitative analysis method. The type of data is secondary data. The ratios to measure PT Indosat financial performance are curret ratio, quick ratio, cash ratio, debt to asset ratio, debt to equity ratio, net profit margin, return on asset, total asset turnover. analysis of this research data was done using the data normality test, hypothesis testing using the paired sample t-test and the Wilcoxon signed rank test. The result of this research show that indosat performance is in poor condition and it is sated that there is no significant difference in the company performance using the indicators current ratio, quick ratio, cash ratio, debt to equity ratio, net profit margin, return on asset, total aset turnover.
Co-Authors Alfian Sayuti alfian, alfian sayuti Arie Cahyani Astawan, Wanda Januar Baiq Dinda Puspita Ayu Candra, Wahyu Lestari Dewa Ayu Oki Astarini Farha Febrianti, Vina Gozin Najah Rusyada Ika Putri Fitri Ajiani Ikang Murapi Ikang Murapi Johan Ardiansyah Juliana Palit Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa khairunnisa Komala, Rina Lalu Yayan Ardiansyah Lanang Sakti Lestari, Ayu Ambang Melati Rosa Nensi Melati Rosanensi Muhammad Haris Nasri Muliani Muliani Muliani Muliani, Muliani Mulyani Mulyani Nabila, Fitri Ni Ketut Sriwinarti Ni Putu Diana PD Ni Putu Diana Purnami Dewi Ni Putu Diana Purnami Dewi Nukman Nurhayati Nurhayati Paradisa Sukma R. Ayu Ida Aryani Raden Ayu Ida Aryani Rahman Prasetyo Rahmiati, Baiq Fitria Rani, Dewi Rina Komala Rivan Gunawan Rizky Raharjo Satria Dwiyana, Fernando Yogha Sintiani, Putu Della Siti Zohrah Indah Mahartati Sukanty, Ni Made Wiasty Wani, Yeti Mariska Widia Febriana Widia Febriana Widia Febrianti Wira Hendri Yunita, Lina