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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Dinamika Pendidikan Juara: Jurnal Riset Akuntansi Jurnal Ilmiah Pangabdhi JDE (Journal of Developing Economies) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Kajian Peradaban Islam Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Abdi Insani Review of Islamic Economics and Finance Abdimasku : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Business, Law, and Education Jurnal Kajian Peradaban Islam International Journal of Applied Finance and Business Studies Jurnal Pengabdian Pada Masyarakat Journal of Education Method and Learning Strategy Journal of Business Management and Economic Development Jurnal RAK (Riset Akuntansi Keuangan) Mutiara : Jurnal Ilmiah Multidisiplin Indonesia Pancasila International Journal of Applied Social Science Jurnal Riset Multidisiplin dan Inovasi Teknologi Jurnal Pengabdian Masyarakat dan Riset Pendidikan West Science Islamic Studies Journal of International Multidisciplinary Research
Elis Mediawati, Elis
Universitas Pendidikan Indonesia
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The Influence Of Asset Management On Optimization Of The Use Of Fixed Assets In The Government Sector : Literature Review Fauziah, Nur Israq; Mediawati, Elis
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.369

Abstract

To implement asset management, there are four steps that must be taken so that assets can be utilized optimally. The four steps include asset inventory, legal audit, asset assessment, and asset monitoring and control. First, asset inventory. Of the 25 articles, 24 articles stated that there was an influence, and 1 article stated that there was no influence. Second, in the legal audit, there were 18 articles that stated there was an influence, and 7 articles stated that there was no influence. Third, in asset assessment, 19 articles stated that it had an effect and 3 articles stated that it had no effect. Fourth, monitoring and controlling assets, there are 13 journals, 12 articles stating they have an influence and 1 article stating they have no influence. The research method in this research is a literature review. It is hoped that the benefits of this research can be used as a reference for further research.
Web-Based Asset Management Information Systems in Higher Education Kusumojati, Putri Pramestiwi; Mediawati, Elis
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.382

Abstract

This study aims to determine the Asset Management Information System in Higher Education. The research method used in this study is the SLR (Systematic Literature Review) method. In this study, SLR (Systematic Literature Review) is used to identify, review, evaluate, and interpret previous studies on the Google scholar database with a period of the last 10 years, namely 2013-2023. The results showed that universities do not yet have an internal information system to control their assets. The absence of an asset management information system will have difficulty in tracing asset data. Solutions to overcome existing problems require a web-based asset management information system that can carry out asset management to be more efficient and organized, and make it easier to collect the number of assets, data about assets based on their condition, grouping assets by type, and make it easier to search asset data.
Determinants of Tax Audit Quality: Evidence from Tax Auditors in the North Jakarta Tax Office Indra Pahala; Nasution Hafifah; Radina Angganis; Elis Mediawati; Surya Anugrah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i02.p12

Abstract

The inefficiency of tax audits represents a pressing issue requiring immediate attention. Developing and implementing a systematic, targeted audit strategy is critical to improving audit quality. This study differentiates itself from prior research by emphasizing a distinctive combination of auditor competence, information technology utilization, and professional experience as key determinants of tax audit quality. Focusing on a sample of 150 tax auditors from the North Jakarta Tax Service Office, the study provides localized insights into the benefits of enhancing audit quality. However, it is important to note the limited generalizability of these findings, as the sample is confined to a specific region in Indonesia. The results reveal that while professional experience exerted minimal influence, auditor competence and effective utilization of information technology substantially contributed to improved audit quality. These findings underscore the need for the Tax Service Office to prioritize the enhancement of auditor competence and the strategic adoption of technology to elevate audit standards. The proposed model serves as a practical framework for stakeholders seeking to improve tax audit quality. Nevertheless, further research is recommended to test the applicability of these findings across other regions in Indonesia to ensure broader relevance and effectiveness. Keywords: competence, utilization of ICT, experience, tax audit quality
The Role of Information Technology in Optimizing Zakat Management Willya, Evra; Arifin, Zainal; Mediawati, Elis; Mokodenseho, Sabil
West Science Islamic Studies Vol. 1 No. 01 (2023): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v1i01.281

Abstract

This research investigates the role of Information Technology (IT) in optimizing Zakat management in Indonesia, the world's largest Muslim-majority country. Employing a mixed-methods approach, qualitative insights from in-depth interviews and quantitative data from surveys were integrated to provide a comprehensive understanding of the current state of IT integration, challenges faced, perceived benefits, and its impact on Zakat distribution processes. The findings reveal a spectrum of IT adoption among Zakat organizations, with cybersecurity concerns, resistance to change, and resource constraints identified as persistent challenges. Perceived benefits include enhanced transparency, streamlined distribution processes, and improved communication with beneficiaries. Statistical analysis supports a positive correlation between IT integration levels and perceived improvements in distribution fairness and effectiveness. The implications and recommendations drawn from these integrated insights guide stakeholders in optimizing Zakat administration through effective and secure IT adoption, aligning with principles of transparency, efficiency, and equitable distribution.
PELATIHAN ENTREPRENEURSHIP ERA DIGITAL PADA PEKERJA MIGRAN INDONESIA DI JOHOR BAHRU-MALAYSIA Elis Mediawati; Mimin Widaningsih; Badria Muntashofi; Neng Hasnah Siti Aminah; Bambang Triyono
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2023): Volume 4 Nomor 5 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i5.20862

Abstract

Entrepreneurship (kewirausahaan) dalam era digital adalah sebagian cara untuk mengatasi tantangan ekonomi dan sosial yang dihadapi. Kewirausahaan dapat berpotensi untuk meningkatkan pertumbuhan ekonomi di negara-negara berkembang atau miskin. PMI di Malaysia sering kali menghadapi berbagai permasalahan, termasuk ketenagakerjaan, keimigrasian, dan Pendidikan. Oleh karena itu, penting diadakannya kegiatan pengabdian kepada masyarakat dengan fokus pelatihan berwirausaha era digital. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan motivasi dan keterampilan berwirausaha PMI di Malaysia pada era digital. Kegiatan PkM dilakukan dengan pendekatan community development, langkah-langkah PkM mencakup wawancara, kuliah motivasi, pelatihan dengan studi kasus dan simulasi, diskusi, dan pendampingan. Hasilnya menunjukkan bahwa kegiatan pengabdian ini berhasil meningkatkan motivasi dan keterampilan berwirausaha PMI dari menciptakan produk yang menarik, serta memberikan pemahaman tentang media, ide, dan peluang berwirausaha era digital. Artikel ini mencerminkan upaya positif dalam memberdayakan PMI untuk mencapai kehidupan yang lebih baik melalui berwirausaha.
PENINGKATAN LITERASI PERENCANAAN KEUANGAN PADA PEKERJA MIGRAN INDONESIA DI MALAYSIA Elis Mediawati; Fauzan Binti Abdul Rahman; Bambang Triyono; Mimin Widaningsih; Neng Hasnah Siti Aminah; Wulan Sri Wahyuni; Tiara Cantika Khoirunnisa; Sifa Aulia Ramadhani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.21918

Abstract

Pengetahuan keuangan yang tidak memadai akan mengakibatkan terjadinya permasalahan pada keuangan. Kondisi lain seperti keputusan meningkatkan pinjaman dan risiko kebangkrutan akan menambah beban keuangan. Maka, melalui literasi perencanaan keuangan, individu dapat memiliki pengetahuan dan keterampilan dalam mengelola keuangannya. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan dan mendorong PMI yang berada di Malaysia memahami serta pandai mempraktikkan mengenai literasi perencanaan keuangan, yang diharapkan dapat menjadi bekal untuk dapat mempersiapkan masa depannya yang lebih baik ketika pulang ke Indonesia. Peserta dalam kegiatan pengabdian kepada masyarakat berasal dari para guru Sekolah Indonesia Johor Bahru (SIJB) dan Universitas Terbuka (UT) di Malaysia yang berjumlah 61 orang yang dikoordinasikan oleh Konsulat Jenderal Republik Indonesia (KJRI). Metode pengabdian kepada masyarakat yang digunakan adalah Community-Based Participant Research (CBPR) dengan melalui teknik tahapan-tahapan wawancara ketika survei, ceramah untuk meningkatkan motivasi perjuangan, tutorial yakni pematerian dan pelatihan, dan diskusi melalui tanya jawab. Hasil pengabdian kepada masyarakat adalah meningkatnya motivasi perjuangan untuk masa depan, meningkatnya pemahaman mengenai literasi perencanaan keuangan, dan memiliki kemampuan cukup dalam membedakan kebutuhan dan keinginan, menghitung time value of money, dan menentukan tahapan untuk menyusun perencanaan keuangan.
PENDAMPINGAN PENGELOLAAN MEDIA SOSIAL DAN PENCATATAN KEUANGAN PADA UMKM WARUNG OLIS Muhammad Rafhael Lazuardy; Maulana Yusuf; Mohammad Faishal; Elis Mediawati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Volume 6 No. 2 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i2.44281

Abstract

Di zaman perkembangan teknologi yang kian pesat saat ini, Usaha Mikro, Kecil, dan Menengah (UMKM) menghadapi berbagai kendala dalam menjalankan usaha. Kendala utama yang sering kali dialami adalah dalam bidang pencatatan keuangan dan pemasaran secara digital. Tidak sedikit UMKM yang belum paham sepenuhnya mengenai pentingnya pencatatan keuangan dan pemasaran melalui pemanfaatan teknologi. Salah satunya adalah UMKM Warung Olis yang masih melakukan pencatatan keuangan secara manual dan belum memanfaatkan sepenuhnya media sosial untuk melakukan pemasaran secara optimal. Kegiatan pendampingan ini bertujuan untuk membantu UMKM Warung Olis dalam meningkatkan efisiensi pencatatan keuangan dan mengoptimalkan pemasaran melalui media sosial. Metode pendampingan dilakukan melalui observasi awal, persiapan, pelaksanaan, dan evaluasi. Ruang lingkup pembahasan berisi mengenai pemahaman penggunaan aplikasi OlisApp dan pembuatan konten promosi di Instagram. Hasil dari kegiatan pendampingan memberikan dampak yang positif bagi Warung Olis dalam meningkatkan pemahaman akuntansi terutama dengan hadirnya aplikasi OlisApp dan mengetahui cara membuat konten promosi di Instagram yang efektif untuk menarik pelanggan dari mana pun melalui media sosial. Proyek ini menunjukkan bahwa kolaborasi antara tim pelajar dan UMKM dapat menghasilkan manfaat timbal balik antara kedua belah pihak, serta berkontribusi terhadap penguatan kapasitas UMKM secara berkelanjutan
Analisis Relevansi Nilai Informasi Akuntansi Sebelum dan Setelah Penerapan PSAK 72 di Indonesia Mimin Widaningsih; Elis Mediawati; Ira Revita; Raihan Hazim; S. Rizka Nuriyah
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i1.7868

Abstract

PSAK 72 is still considered a new PSAK, namely it will become effective in 2020, so research still needs to be carried out regarding the effect of implementing PSAK 72 in terms of the level of value relevance of the accounting information.  This research is a quantitative research with descriptive and verification methods which aims to empirically test the differences in the relevance of the value of accounting information as measured by the Ohlson model for the period before and after the implementation of PSAK 72 concerning Income from Contracts with Customers in Property and Real Estate Sector companies.  The research results show that before the implementation of PSAK 72 variables that had relevance value for accounting information were only Book Value Per Share, whereas after the implementation of PSAK 72 variables that had relevance value for accounting information were Earning Per Share and Book Value Per Share.  Then, before and after the implementation of PSAK 72, Earning Per Share and Book Value Per Share together have the relevance of the value of accounting information.  Furthermore, there is an increase in the relevance of accounting information after the implementation of PSAK 72 in Property and Real Estate Sector companies.
Pendampingan Pencatatan Keuangan berbasis Excel dan Promosi Digital Pada Unit Usaha Riky Optikal Bandung Az-Zahra, Azka Amalia; Nur Azizah, Alya; Shalsanabila Ramadhani, Annisa; Weninggalih, Kinanti; Auliya, Nanda; Rosalinda; Mediawati, Elis; Widaningsih, Mimin
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2025)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v6i3.13611

Abstract

Pelaku Usaha Mikro, Kecil dan Menengah (UMKM) kerap menghadapi berbagai tantangan dalam menjalankan usahanya. Contohnya dalam pencatatan keuangan dan strategi pemasaran. Para pelaku UMKM belum memiliki pemahaman yang memadai dalam penerapan akuntansi dasar sehingga berakibat pada pencatatan transaksi yang tidak sesuai. Begitu pula dalam aspek pemasaran, banyak pelaku UMKM yang belum memahami strategi pemasaran yang efektif untuk menjangkau pasar yang lebih luas, baik secara konvensional maupun digital. Kurangnya pemahaman ini menyebabkan produk yang ditawarkan tidak dikenal secara luas, sehingga mempengaruhi pertumbuhan usaha secara keseluruhan. Pendampingan ini bertujuan untuk memberikan pemahaman kepada pelaku UMKM yang masih kurang dalam pencatatan keuangan dan strategi pemasaran. Metode yang digunakan dalam pendampingan melalui beberapa tahapan yaitu pemetaan kebutuhan UMKM, pendampingan, dan evaluasi. Hasil dari kegiatan pengabdian masyarakat ini yaitu terciptanya pencatatan keuangan yang efisien menggunakan aplikasi Excel sederhana dan meningkatnya engagement dengan promosi digital melalui Instagram dan Google Maps. Setelah menerapkan Microsoft Excel sebagai sistem pencatatan keuangan yang direkomendasikan oleh tim pendamping, Riky Optikal mampu menghasilkan laporan keuangan yang lebih akurat dan real-time. Dari segi pemasaran, efektivitas optimalisasi rating Google Maps serta konten media sosial terbukti dengan adanya peningkatan jumlah pelanggan yang datang ke toko.
ACCOUNTING STUDENT PERCEPTIONS OF ETHICS IN FINANCIAL STATEMENT PREPARATION AND THE EFFECTS OF ACCOUNTING SCANDALS Ishmah Muthiah; Elis Mediawati
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.981

Abstract

This research aims to find out the differences in perception regarding the ethics of thepreparation of financial statements and accounting scandals and businesses in the accountingprofession between lower-level accounting students and top-level accounting students. Thepopulation in this study is students of Accounting Study Program S1 Bandung lower level andtop level of 106 people with purposive sampling techniques. Data collection techniques usingquestionnaires. The hypothesis test in this study used an average independent T-test with thehelp of SPSS Statistics 25 software. The results of this study show that on the ethics of financialreport preparation, only misrepresentation factors do not have significant differences betweenlower-level students and top-level students. And there is a difference in perception on theunderstanding of the Accounting scandal between lower-level students and top-level students.
Co-Authors Ade Ulya Adirestuty, Fitranty Aditya Wijaya Afiyana, Indria Fitri Alfianda Kurniawan Alifa, Muthia Nur Anggita, Delia Annisa Rizki Yanti Auliya, Nanda Aulya, Raden Rizka Az-Zahra, Azka Amalia Azizah, Lies Badria Muntashofi Bambang Triyono David HM Hasibuan Delarosa, Angela Delina Herdian Septiani Dewi Sarifah Tullah Dewi, Kusuma Dimar Gemning Akbar Pratama Dini Ratnawati Evra Willya Evra Willya Fadhila, Vira Nurul Fauzan Binti Abdul Rahman Fauziah, Nur Israq Febrian, Jan Hafizah, Nadia Zalfa Hazim, Raihan Hidayat, Sabilla Dwi Lestari Ilham Hafizh Fadhillah Indra Pahala Ira Revita Ira Revita Ishmah Muthiah Iswari, Yuni Kholis Frendika Kusumojati, Putri Pramestiwi Linda Nurlaela Linuhung, Tiara Setra Lita Natalia Loso Judijanto M. Hernanda Zaki M Maulana Yusuf Mery Mary Metyria Imelda Hutabarat Mohammad Faishal Mokodenseho, Sabil Muhamad Syafii Muhammad Azzam Matiin Muhammad Rafhael Lazuardy Nasim, Arim Nasution Hafifah Neng Hasnah Siti Aminah Ningrum, Herawati Nopiyanti, Farida Nor Aishah Mohd Ali Nur Azizah, Alya Nurrizqa, Rindiani Restu Nursya'bani, Anisa Priangga Ersa Yolansyah Pujianie, Cindy Radina Angganis Rahmat Hidayat Raihan Hazim Raihan Hazim Rida Ristiyana Rizky Adzan Maulana Rosalinda Rozaiha Ab. Majid S. Rizka Nuriyah S. Rizka Nuriyah Sabil Mokodenseho Safira, Mila Saiman, Nadhila Septia Salim, Farah Akmar Anor Salina Abdullah Salmawinata, Ilona Shalsanabila Ramadhani, Annisa Sifa Aulia Ramadhani Siti Aminah, Neng Hasnah Surya Anugrah Tamyiz, Nazhwa Nayla Putri Tazkiyah Mutiara Rahma Tiara Cantika Khoirunnisa Triyono, Bambang Tullah, Dewi Sarifah Ulhaq, Nada Dhiya Waridah, Winda Weninggalih, Kinanti Widaningsih, Mimin Widha Ardiani Wulan Sri Wahyuni Zainal Arifin Zainal Arifin