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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Journal of Applied Business, Taxation and Economics Reseach Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Ilmiah Pengabdian Kepada Masyarakat
Evi Dora Sembiring
Universitas Bina Bangsa
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH PENERAPAN ICT (INFORMATION, COMMUNICATION, TECHNOLOGY) TERHADAP SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN KINERJA ORGANISASI DENGAN BUDAYA SEBAGAI VARIABEL MODERASI Evi Dora Sembiring; Elvin Bastian; Dadan Ramdhani
Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 2 (2021): Bussman Journal | Mei - Agustus 2021
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v1i2.50

Abstract

This study aims to find empirical evidence about the influence of Influence Application of ICT (Information, Communication, Technology) against the accounting information systems in improving organizational performance with culture as a moderating variable (Empirical Study on manufacturing companies in Cilegon). The sampling method used in this research is purposive sampling method and obtained samples are 75 employees at the company's existing manufacturing city of Cilegon. Data were analyzed using the software Partial Least Square (PLS). Research shows that a variable scheme of ICT (Information, Communication, Technology) positive effect significantly to the accounting information system, a variable scheme of ICT have a positive influence significant in improving the performance of the organization with a culture as a moderating variable and accounting information systems have a positive influence significantly on the performance of the organization (Empirical Study on manufacturing companies in Cilegon).
OPTIMALISASI WISATA BUDAYA BATIK DI KAMPUNG CIKADU, TANJUNG LESUNG Evi Dora Sembiring; Deti Sulistiawati; Sari Putri Pertiwi
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 1 (2023): Batara Wisnu | Januari - April 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i1.142

Abstract

Cikadu Village is located in Tanjungjaya Village, Pandeglang, Banten–about eight kilometers from Tanjung Lesung beach. This Ciakdu Tourism Village is a relocation from several villages including Kalica, Cadasngampar, Cisadang, and Bodur villages. This village has natural and cultural beauty. Cikadu Village is one of the villages in the National Tourism Strategic Area (KSPN), which was directly appointed by the President of the Republic of Indonesia Joko Widodo to serve as a Tourism Village. One of the products produced by this village is batik. The majority of batik activities in Cikadu village are carried out by mothers who still use manual or traditional methods, which require patience and high accuracy. The implementation process is also very long, it can take 1 week or even 1 month depending on the motifs and colors used. One of the community service activities (PKM) sponsored by IDRI (Republic of Indonesia Lecturers Association) is a batik cultural tourism, namely knowing and learning the process of making batik manually. The method of activity carried out is by listening to the methods and techniques of batik which then immediately tries to practice how the batik process is. The expected result is that batik culture can continue to be preserved by wearing batik clothes or products and encourage batik activities which are a tourism attraction as one of Indonesia's cultural heritage
PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN DAN STRUKTUR KEPEMILIKAN TERHADAP INTEGRITAS LAPORAN KEUANGAN: Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Kimia Evi Dora Sembiring; Muhammad Angga Anggriawan; Sari Putri Pertiwi
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 1 (2022): Bussman Journal | Januari - April 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i1.93

Abstract

This study aims to analyze the effect of the audit committee, independent commissioners and ownership structure on the integrity of financial statements. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the chemical sub-sector for the period 2018-2021. The data used in this study is secondary data, which comes from the annual report. The sampling technique used is purposive sampling with the number of companies as many as 12 times 4 periods to 48 sample data. Methods of data analysis using SPSS version 26 program, namely descriptive statistics, classical assumption test and multiple regression analysis. The results of this study indicate that partially the audit committee has a positive effect on the integrity of the financial statements, the Independent Commissioner has a negative effect on the integrity of the financial statements. The ownership structure has no effect on the integrity of the financial statements. Meanwhile, simultaneously, the audit committee, independent commissioner and ownership structure affect the integrity of the financial statements
The Influence of the Audit Committee and External Audit on the Quality of Financial Reports in Manufacturing Companies Evi Dora Sembiring; Deti Susilawati; Firli Agusetiawan Shavab Firli
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.149

Abstract

This study aims to analyze the effect of the audit committee and the external audit on the quality of financial statements. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the chemical sub-sector for the period 2018-2021. The data used in this study is secondary data, which comes from the annual report. The sampling technique used is purposive sampling with the number of companies as many as 12 times 4 periods to 48 sample data. Methods of data analysis using SPSS version 26 program, namely descriptive statistics, classical assumption test and multiple regression analysis. The results of this study indicate that partially the Audit Committee has a significant negative effect on the quality of financial reports and External Audit has a positive effect on the quality of reports. Simultaneously, the audit committee and the External Audit have an effect on the quality of financial reports.
DIVERSIFIKASI PRODUK OLAHAN JAMUR TIRAM DI DESA BINONG PAMARAYAN Muhammad Angga Anggriawan; Evi Dora Sembiring; Fika Alawiatul Billah; Sendy Risky
JIPAM : Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 1 No. 3 (2022): JIPAM : Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.11 KB) | DOI: 10.55883/jipam.v1i3.30

Abstract

Mangir Village is one of the villages located in Binong Village, Pamarayan District, Serang Regency. The Women Farmers Group (WFG) 'Bodas Berkah Abadi' is one of the farmer groups that specializes in developing oyster mushrooms (Pleorotus Ostreatus) in Kampung Mangir. This farmer group not only serves the sale of organic oyster mushrooms, but also sells mushroom seeds and baglog media to the public. A classic problem that is always felt by farmers when they find obstacles in selling products to the market which ultimately must end up in the hands of collectors. Of course this can cause the price to be lower than the market. Diversification of processed oyster mushroom products must be increased from just producing fresh organic oyster mushrooms to diversifying oyster mushroom processed products. Therefore, this service aims to provide knowledge transfer regarding the processing of oyster mushrooms in order to diversify products as value added so as to maximize the profits obtained. The method of activities carried out in community service includes counseling, demonstrations, exercises for making mushroom-filled cilok and cireng, discussions and questions and answers. The result achieved is that it is hoped that the housewives of Binong Village will feel inspired because they get new experiences in utilizing other biological sources as alternative food ingredients and as additional businesses in increasing family income
The Effect of Earnings per Share and Debt to Equity Ratio On Audit Delay Firli Agusetiawan Shavab; Deti Susilawati; Evi Dora Sembiring; Fuadi Fuadi
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i3.177

Abstract

This study was conducted to determine the effect of Earning Per Share and DebtTo Equity Ratio on Audit Delay in property companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method uses Purposive Sampling with a quantitative approach. The data analysis methods carried out include: (1) Descriptive statistics, (2) Testing classical assumptions, (3) Multiple linear regression analysis. (4) Double correlation test (5) Coefficient of Determination. (6) Test the Hypothesis (t-test and F-test).Based on the partial test results, it shows that earnings per share have an effect on Audit Delay, and debt to quity ratio has no effect on Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. In simultaneous testing, earnings per share and debt to quity ratio together affect Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. The percentage contribution of the effect of earnings per share and debt to quity ratio on Audit Delay is 17.7%, while the remaining 82.3% can be explained by other factors not examined in this study
PKM JEJORONG CAKE PACKAGING LABELING DESIGN FOR UMKM IN PARIGI VILLAGE, CIKANDE DISTRICT, SERANG REGENCY Muhammad Angga Anggriawan; Sari Putri Pertiwi; Evi Dora Sembiring; Muhamad Shidqi; Vani Khusnul Khotimah
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 2 (2023): Batara Wisnu | Mei - Agustus 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i2.202

Abstract

Cikande District is one of the industrial area areas in Serang Regency, Province. Parigi Village is one of 13 villages in Cikande District. As a village adjacent to an industrial area, of course, this has resulted in residents preferring a livelihood as laborers or factory employees. However, in Parigi village, Kukuh village to be precise, there is a traditional cake production business, namely Jejorong cake, which is also carried out in a traditional way. The goal to be achieved in this PKM is to provide assistance and education to UMKM in the household industry, namely Jejorong Traditional Cakes, which are in Parigi Village, Kampung Kukuh, Cikande District, so that they can develop and expand to a wider scale business through improving packaging labeling and business management. The outputs generated from the PKM program include two aspects, production aspects and management aspects. The methods used in this activity include: counseling about good product packaging so that it lasts longer and giving product names. This service was carried out for about one month in Parigi Village, Kampung Kukuh, Cikande District, for UMKM, traditional Jejorong cakes, Ibu Nanih. This program produces Jejorong Traditional Cakes with labeling packaging that has economic value so that it further increases the selling value of Jejorong cakes, and partners can find out how to manage business management from a financial point of view
PENGARUH CASA, CAR, LDR DAN BOPO TERHADAP ROA PADA PERUSAHAAN PERBANKAN DENGAN PERFORMA TERBAIK MOBILE BANKING TAHUN 2018 – 2021 Sari Putri Pertiwi; Evi Dora Sembiring
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.74

Abstract

Corona Virus Disease 19 (Covid-19), has caused a lot of harm to various sectors, especially the banking financial sector, therefore banks must carry out risk mitigation carefully, and use creative strategies to deal with the current uncertain conditions, including the use of Digital Banking. To find out the impact of the corona, there are benchmarks before and after the pandemic period from the achievement of banking financial performance. This performance can be measured through Profitability, which is a reference for assessing a company's ability to earn profits according to a specified period. Profitability is assessed through Return On Assets (ROA). Factors that cause changes in bank profitability can be seen from internal factors, namely CASA (Current Account Saving Account), CAR (Capital Adequacy Ratio), BOPO (Operating Efficiency Ratio), LDR (Loan to Deposit Ratio). The research object is the 10 Top Digital Banking Commercial Banks with the 2018-2021 financial report period. Processing and analysis of data using SPSS application version 25.00 with multiple linear regression models. Based on the results of hypothesis testing, it was found that CASA, LDR, BOPO had an effect on ROA and CAR had no effect on ROA
PKM TATA KELOLA PEMBERIAN MAKANAN TAMBAHAN (PMT) PADA SEKOLAH PAUD BKB KEMAS LESTARI Evi Dora Sembiring; Muhammad Angga Anggriawan; Novi Handayani; Sari Putri Pertiwi; Ade Samsinar
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 3 (2023): Batara Wisnu | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i3.234

Abstract

BKB Kemas Lestari PAUD School is located at Blok F 14C No.2 RT.04/RW25 Komp. TBL Kel, Unyur, Kec. Serang, Serang City, Banten 42111. This school is located in a residential area of ??the Taman Banten Lestari housing complex which has around 30 students. This early childhood school implements a 5-day school program, Monday-Friday, with learning methods according to children's interests, talents and growth and development. Every second and fourth Sunday of each month, Supplementary Feeding (PMT) activities are carried out which aim to improve nutrition and health and optimize children's physical growth according to health standards. This article is a form of Community Service Output (PKM) which aims to explain and describe the management of providing additional food (PMT) at the BKB Kemas Lestari PAUD school. The research method used was by directly participating in PMT activities, namely in preparing food menus, equipment to be used and attending when students enjoyed food as well as reviewing the program budget and accountability. The results of this research are that the PMT program carried out by the BKB Kemas Lestari early childhood school already has good governance because it is carried out jointly by the school and parents/guardians of students, is scheduled and has a separate fixed budget
Inovasi Produk UMKM Opak Singkong Sebagai Upaya Peningkatan Sektor Perekonomian Warga Desa Ciomas Muhammad Angga Anggriawan; Evi Dora Sembiring; Deti Susilawati; Khaerul Anwar; Alvin Prasetio; Alpinah Damayanti
Batara Wisnu : Indonesian Journal of Community Services Vol. 4 No. 2 (2024): Batara Wisnu | Mei - Agustus 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v4i2.256

Abstract

The development of Micro, Small and Medium Enterprises (MSMEs) exists as a solution to the economic system that makes it easier for people to be ready to compete in market conditions. With the aim of expanding employment opportunities, equal distribution of income, alleviating poverty, creating village entrepreneurs, the role of Micro, Small and Medium Enterprises (MSMEs) is very important in society. The aim of the service is to provide assistance in the utilization and development of MSMEs as an effort to increase sales and people's buying interest. The method of implementing service is in 3 (three) stages, namely the preparation stage, implementation stage and evaluation stage. Based on the results of the implementation of activities, it can be seen that it is hoped that assistance in the utilization and development of MSMEs as an effort to improve the economic sector of the Mulyajaya Village community can help the community, government, researchers and academics in planning the latest programs that will make a big contribution to the community's economy. Therefore, Micro, Small and Medium Enterprises (MSMEs) have an important role in the local regional economy in driving the economic activities of village communities. In the context of implementing, planning, empowering and developing Micro, Small and Medium Enterprises (MSMEs) regulations from the government are needed to provide opportunities for the development of MSMEs
Co-Authors Ade Samsinar Alpinah Damayanti Alvin Prasetio Anggriawan, Muhammad Angga Dadan Ramdhani Deti Sulistiawati Deti Susilawati Deti Susilawati Dini Martinda Lestari Ekanindya, Ria Elvin Bastian Fiesty Utami Fika Alawiatul Billah Firli Agusetiawan Shavab Firli Agusetiawan Shavab Firli Fuadi Fuadi JEFRI, ULFI Khaerul Anwar Mohamad Husni, Mohamad Muhamad Shidqi Muhammad Angga Anggriawan Novi Handayani Novi Handayani Noviyani Rahayu Pertiwi, Sari Putri Putri, Devia Ervinah Samsinar, Ade Sari Putri Pertiwi Sendy Risky Shavab, Firli Agusetiawan Surachman Surachman Susilawati, Deti Vani Khusnul Khotimah