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All Journal Prosiding Seminar Nasional Sains dan Teknologi Terapan J-MACC : Journal of Management and Accounting Jurnal Analisa Akuntansi dan Perpajakan FINANCIAL : JURNAL AKUNTANSI JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Humaniora Teknologi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Humaniora Teknologi GUYUB: Journal of Community Engagement Journal La Bisecoman Jurnal Syntax Fusion : Jurnal Nasional Indonesia ETNIK : Jurnal Ekonomi dan Teknik Jurnal Pengabdian Masyarakat untuk Negeri (UN-PENMAS) Journal of Social Research Jurnal Locus Penelitian dan Pengabdian Jurnal Abdikarya : Jurnal Karya Pengabdian Dosen dan Mahasiswa Jurnal Pengabdian Mandiri Asia Pacific Journal of Management and Education JOINCS (Journal of Informatics, Network, and Computer Science) Journal of Artificial Intelligence and Digital Business Seminar Nasional Ilmu Terapan KOPEMAS
Melvie Paramitha
Universitas Widya Kartika Surabaya
Religion Aerospace Engineering Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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AUDIT MANAJEMEN FUNGSI SUMBER DAYA MANUSIA DALAM MENILAI KINERJA KARYAWAN PADA PT. SAMASAGUNG TUNGGAL PERKASA Rebeca Ruth Aprilia; Paramitha, Melvie
Jurnal Humaniora Teknologi Vol. 9 No. 1 (2023): Jurnal Humaniora Teknologi
Publisher : P3M Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jht.v9i1.117

Abstract

ABSTRAK Produktivitas sangat berhubungan langsung dengan sumber daya manusia, maka hal ini sangat penting diperhatikan oleh pimpinan perusahaan. Peningkatan produktifitas ini sangat berkaitan dengan kinerja karyawan yang merupakan sumber daya manusia dalam perusahaan, sehingga sumber daya manusia merupakan asset yang sangat penting dalam perusahaan. Oleh karena itu, tujuan penelitian ini adalah untuk mengetahui dan memberikan solusi terbaik kepada perusahaan, serta mengurangi permasalahan supaya perusahaan dapat berjalan lebih baik lagi. Objek penelitian ini adalah fungsi sumber daya manusia menilai kinerja Customer Service dan Bagian Pengiriman PT. Samas. Metode pengumpulan data pada penelitian ini adalah menggunakan teknik wawancara. Hasil pada penelitian ini, menunjukkan bahwa memang ada beberapa permasalahan khususnya pada bagian customer service dan bagian pengiriman. Untuk bagian customer service kurang adanya etika untuk menjawab secara sopan dan tertata rapi kepada setiap pelanggan atau customer. Saran dari peneliti yaitu memberikan pelatihan kepada customer service agar cara menjawab sopan dan tertata rapi, maka customer bisa puas akan layanannya. Kemudian menambahkan admin khusus untuk membantu menjawab customer melalui media sosial agar tidak terjadi slowrespon, karena media sosial juga biasa digunakan para pelanggan, selain menelepon ke kantor. Untuk bagian pengiriman, jika ada masalah bisa menghubungi pihak perusahaan pusat yaitu Surabaya, agar dapat diberikan bantuan solusi serta pihak pusat juga dapat membantu memberikan info kepada para pelanggannya jika barang ada masalah. Kata kunci: Audit Manajemen, Sumber Daya Manusia, Kinerja Karyawan, Pelayaran Kapal, Ekspedisi ABSTRACT Productivity is directly related to human resources, so this is very important to be considered by company leaders. Increasing productivity is closely related to the performance of employees who are human resources in the company, so that human resources are a very important asset in the company. Therefore, the purpose of this research is to find out and provide the best solution to the company, and reduce problems so that the company can run better. The object of this research is the human resource function of assessing the performance of Customer Service and Shipping Department of PT Samas. The data collection method in this study is to use interview techniques. The results of this study show that there are indeed several problems, especially in the customer service and shipping departments. For the customer service department, there is a lack of ethics to answer politely and neatly to each customer or customer. Suggestions from researchers are to provide training to customer service so that how to answer is polite and neat, so that customers can be satisfied with the service. Then add a special admin to help answer customers through social media so that there is no slow response, because social media is also commonly used by customers, besides calling the office. For the shipping department, if there is a problem, you can contact the central company, namely Surabaya, so that a solution can be provided and the center can also help provide information to its customers if there is a problem with the goods. Keywords: Management Audit, Human Resources, Employee Performance, Shipping Vessels, Expeditions
Apakah Independensi dalam Tata Kelola Meningkatkan Kinerja Perusahaan? Perspektif Teori Agensi dan Stakeholder Mahfuddin, Rohmat; Setyarini, Yulia; Paramitha, Melvie; Ratih, Suklimah; Santi, Chitra
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.518

Abstract

Penelitian ini bertujuan untuk menganalisis peran dewan independen terhadap kinerja perusahaan. Kami menggunakan 580 observasi dari 104 perusahaan berbeda yang terdaftar di Bursa Efek Indonesia selama periode 2017–2023. Penelitian ini menggunakan analisis ordinary least square untuk menguji hipotesis yang diajukan. Hasil penelitian menunjukkan bahwa partisipasi dewan independen memiliki pengaruh positif signifikan terhadap kinerja perusahaan meliputi kinerja keuangan, kinerja pasar dan kinerja operasional. Namun, temuan ini tidak berlaku pada perusahaan yang berada dalam kondisi merugi. Konsisten dengan agency theory dan stakeholder theory, studi ini menunjukkan bahwa keberadaan dewan independen dapat mengatasi potensi konflik kepentingan atau masalah etika yang mungkin timbul, dewan independen harus memiliki kebijakan yang jelas terkait dengan pengungkapan hubungan pribadi atau bisnis dengan pihak terkait. Akibatnya, kehadiran mereka dapat meningkatkan kinerja perusahaan dengan cara menjaga keseimbangan antara kepentingan berbagai pemangku kepentingan. Temuan ini dapat memberikan kontribusi bagi regulator di Indonesia dalam hal penyediaan bukti empiris mengenai hubungan antara struktur tata kelola dewan dan kinerja perusahaan non-keuangan.
The Influence of Sustainability Reporting Disclosure, Intellectual Capital, and Good Corporate Governance on Firm Value in Telecommunication Companies Listed on The IDX in 2020-2023 Linda, Linda; Paramitha, Melvie
Journal of Social Research Vol. 4 No. 10 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i9.2790

Abstract

This study examines the effect of sustainability reporting, intellectual capital, and good corporate governance on firm value in telecommunications companies listed on the Indonesia Stock Exchange (IDX) from 2020-2023. Using quantitative approach and multiple linear regression analysis, data were collected from annual reports of 15 telecommunications companies selected through purposive sampling from a population of 22 companies. The results show that board of directors has a significant positive effect on firm value (? = 0.002), while audit committee has a significant negative effect (? = 0.037). However, sustainability reporting, intellectual capital, and institutional ownership show no significant effects on firm value (? = 0.695, ? = 0.277, and ? = 0.954 respectively). The regression model explains only 17.6% of the variation in firm value, indicating the need for enhanced transparency in sustainability reporting and intellectual capital management, as well as strengthening the role of board of directors and audit committees. These findings provide insights for management and stakeholders in formulating strategies to enhance firm value in the telecommunications sector.
Analisis Sistem Pengendaalian Internal Siklus Penjualan Pada CV. Nirwana Offset Surabaya. Deborah, Deborah; Paramitha, Melvie
Jurnal Etnik: Ekonomi-Teknik Vol 1 No 6 (2022): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v1i6.84

Abstract

Internal control in the company is one of the things that important in sales procedures to be able to achieve company goals. CV. Nirwana Offset is engaged in the printing sector which has been established since 2007. The purpose of this study is to analyze the sales cycle internal control system using COSO. Where COSO has five components, namely the control environment, risk assessment, information and communication control activities, and supervision. This research was conducted with a descriptive method with a qualitative approach. Data collection techniques were carried out by interview, observation and documentation. The data sources used are primary data sources or get data directly from the company. The results of research on CV. Nirwana Offset shows that internal control is not yet fully effective and in accordance with COSO components. because there are still some components that still have weaknesses. Namely components of risk assessment, control and supervision activities that still have weaknesses against inadequate sales documents, the company still does not have billing letters, offer letters and receipts. The company still uses manual sales notes and does not write sales notes directly. lack of supervision of the inventory of mold raw materials and lack of supervision on the molding machine. With the existing weaknesses, the sales cycle will not run effectively and efficiently due to a lack of internal control.
Analisis Rasio Cael Untuk Menilai Tingkat Kesehatan Pada Bank Nasional Yang Diakuisis Investor Asing Pada Periode 2019-2021 Patuteuogo, Rijul; Paramitha, Melvie
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 10 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i10.251

Abstract

Research Analysis of the CAEL Ratio to Assess the Health Level of National Banks Acquired by Foreign Investors in the 2019-2021 Period. This study is entitled "CAEL Ratio Analysis to Assess the Health Level of National Banks Acquired by Foreign Investors in the 2019-2021 Period". CAEL Ratio Analysis is an analysis conducted to assess the health level of banks. The bank's health is the result of qualitative research on various aspects that affect the condition or performance of banks through an assessment of the Capital, Assets, Earnings, and Liquidity factors toward market risk. The purpose of this study was to find out how the CAEL ratio analysis in assessing the health level of the National Bank Owned by Foreign Investors, which has a source of capital from Foreign Investors such as Bank IBK Indonesia, Neo Commerce, KB Bukopin, Permata Bank, Bank Jago, Fama International, KEB Hana , and Seabank. In this study, the data used came from the financial reports for 3 years owned by the bank. The financial reports are processed to produce CAEL ratio calculations. From the calculation of the CAEL ratio, the researcher can determine whether the health level of the bank is classified as "healthy", "quite healthy", "less healthy", and "unhealthy". The results of the CAEL ratio calculation show that of the 8 banks owned by foreign investors, KEB Hana received a healthy predicate for 3 consecutive years.
Pengaruh Sustainability Reporting, Corporate Social Responsibility, Leverage dan Komisaris Independen Terhadap Penghindaran Pajak. Stefani, Maria; Paramitha, Melvie
Jurnal Locus Penelitian dan Pengabdian Vol. 1 No. 7 (2022): Jurnal Locus Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v1i4.59

Abstract

Pendahuluan: Pajak merupakan bentuk kontribusi wajib masyarakat terhadap kesejahteraan negara. Namun seringkali, masyarakat belum berkontribusi untuk membayar pajak dan melakukan perlawanan aktif yang salah satunya penghindaran pajak. Tujuan: Penelitian ini bertujuan untuk mengetahui pengaruh Sustainability Reporting, Corporate Social Responsibility, Leverage dan Komisaris Independen terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Metode: Penelitian ini menggunakan data sekunder sebanyak 181 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Pemilihan Sampel menggunakan metode purposive sampling, sehingga ditemukan sampel penelitian sebanyak 12 perusahaan. Periode tahun yang digunakan oleh peneliti adalah tahun 2018-2020. Hasil: Hasil penelitian menggunakan SmartPLS ini menunjukan bahwa variabel Corporate Social Responsibility mempunyai pengaruh positif signifikan terhadap penghindaran pajak. Kesimpulan: Sedangkan pada variabel Sustainability Reporting¸ Leverage dan Komisaris Independen tidak berpengaruh signifikan terhadap Penghindaran Pajak.
PKM PENYUSUNAN SUSTAINABILITY REPORTING BAGI KOMUNITAS NEURODIVERGENT DI SURABAYA Paramitha, Melvie; Yanggah, Minny Elisa; Santi, Chitra
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.34930

Abstract

Sustainability atau keberlanjutan memiliki makna bahwa pembangunan atau usaha dapat bermanfaat bagi semua orang, dan hak-hak generasi mendatang dilindungi. Sampai saat ini, pemerintah Indonesia mencanangkan implementasi sustainability dalam segala bentuk usaha yang ada di masyarakat. Hal tersebut juga ditujukan bagi komunitas-komunitas masyarakat. Tujuan kegiatan pengabdian kepada masyarakat (PKM) ini adalah untuk memberikan pelatihan penyusunan sustainability reporting sehingga dapat dijadikan media publikasi komunitas neurodivergent dalam mendukung keberlanjutan organisasi neurodivergent. Kegiatan PKM berkolaborasi dengan mitra ELMO merupakan organisasi yang berkomitmen untuk mengembangkan lingkungan yang transformatif dan inklusif bagi komunitas neurodivergent di Surabaya. Sustainability reporting atau laporan keberlanjutan adalah dokumen yang disusun oleh perusahaan yang menggambarkan dampak lingkungan, sosial, dan tata kelola (environment, social and good governance/ESG) dari operasi mereka. Langkah-langkah dalam PKM ini adalah FGD, pelatihan serta praktek penyusunan sustainability reporting. Hasil PKM menunjukkan bahwa para founder dan manajemen mitra ELMO berkomitmen dalam program sustainability dalam memajukan komunitas neurodivergent. Dengan penyusunan dan publikasi sustainability reporting maka dapat menyebarluaskan informasi mengenai mitra ELMO dan komunitas neurodivergent.
Co-Authors Chitra Santi Chitra Santi Christopher Scarvino Churota'ayun, Elisa Cindy Claretta Darmanto Darmanto Deborah, Deborah Dhaniswara, Erwin Florensia Caroline Florensia Caroline Hana, Valencia Handayani, Alberta Esti Hanny Oktaviana Indra Budi Trisno irene irene Kosasih, Tjindrawati Linda Linda Mahfuddin, Rohmat Meilinda Suhendra Mineri, Michelle Filantropy Minny Elisa Yanggah Naomi Subagio Nathanael, Vivian Novita Octalisa Gunawan, Victoria Oktavia, Rachael Patuteuogo, Rijul Prasetio, Ronny Rebeca Ruth Aprilia Rebeca Ruth Aprilia Rifcha, Rifcha Rustadi Rustadi Santi, Chitra Silvia Agustin Silvy Carolina Silvy Carolina Sinaga, Syenida Elvivania Stefani, Maria Sugianto, Yosua Ngurah Suklimah Ratih, Suklimah Tamaji, Tamaji Yoosita Aulia Yulia Setyarini, Yulia Yulius Hari Yunita Setiawati Yunita Setiawati