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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Information Techonology and Education (IJITE) Balance : Jurnal Akuntansi dan Manajemen Asia Pacific Journal of Management and Education INCOME: Indonesian Journal of Community Service and Engagement Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Klabat Accounting Review Society
Lenny Leorina Evinita
Universitas Negeri Manado
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Edukasi Literasi Keuangan Digital untuk Meningkatkan Kesadaran Masyarakat terhadap Risiko Pinjaman Online Ilegal Pesak, Pricilia Joice; Evinita, Lenny Leorina
INCOME: Indonesian Journal of Community Service and Engagement Vol 4 No 3 (2025)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v4i3.1685

Abstract

Penyebaran internet di Indonesia memungkinkan akses ke layanan keuangan digital, tetapi juga membuat generasi muda menghadapi risiko mendapatkan pinjaman ilegal secara online. Tujuan penelitian pengabdian ini adalah untuk mengetahui seberapa efektif seminar literasi keuangan digital satu hari di Sekolah Tinggi Teologi Anderson Manado (STTAM) dalam meningkatkan kesadaran peserta dan pengetahuan mereka tentang pinjol ilegal. Metode yang digunakan terdiri atas tiga tahapan, yaitu tahap persiapan, pelaksanaan dan evaluasi. Pre-test dan post-test dengan evaluasi Kirkpatrick level 1–2. Sebanyak 28 mahasiswa mengisi pre-test dan 22 mahasiswa mengisi post-test; 20 responden dilakukan analisis berpasangan. Pada tahap pelaksanaan terdiri dari seminar, penjelasan studi kasus, kuis dan tanya jawab. Instrumen pengetahuan terdiri dari lima item berbobot setara yang masing-masing memiliki skor maksimal lima puluh.  Hasil post-test menunjukkan bahwa rerata skor meningkat dari 23,57 (SD 10,62; median 20; rentang 10–40) menjadi 46,36 (SD 6,58; median 50; rentang 30–50) dibandingkan dengan pre-test. Pada analisis berpasangan, rerata skor meningkat dari 25,50 menjadi 47,00 dengan selisih 21,50 poin; uji t berpasangan menunjukkan perbedaan sangat signifikan, t(19)=7,58; p=3,68×10–7; dan ukuran efek d_z=1,70. Respon peserta juga sangat positif dengan rincian sebagai berikut materi relevan 4,82/5 dan penyajian jelas 4,73/5; indikator menambah pengetahuan dan mendorong kehati-hatian masing-masing menerima 5,00/5. Satu hari seminar interaktif terbukti efektif meningkatkan pengetahuan mahasiswa STTAM tentang keuangan digital dan kesiapsiagaan terhadap pinjol ilegal.
Evaluasi Coretax Berbasis Technology Acceptance Model: Perspektif Aparat Pajak Pesak, Pricilia Joice; Evinita, Lenny Leorina; Miran, Michael; Gazali , Ahmad; Salindeho , Alfred
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1120

Abstract

Penelitian ini menganalisis penerimaan sistem pajak digital Coretax oleh aparat pajak menggunakan kerangka kerja Technology Acceptance Model (TAM). Berbeda dengan studi sebelumnya yang berfokus pada sektor swasta, penelitian ini menekankan konteks sistem wajib dalam lembaga pemerintah. Data dikumpulkan dari 32 responden di KPP Pratama Bitung dan dianalisis menggunakan SEM-PLS. Hasil menunjukkan bahwa persepsi kemudahan penggunaan memiliki pengaruh signifikan terhadap niat (t = 9,763; p < 0,000) dan penggunaan aktual (t = 84,538; p < 0,000). Persepsi ini juga memediasi pengaruh pelatihan terhadap niat menggunakan. Di sisi lain, persepsi tentang kegunaan tidak secara signifikan mempengaruhi niat untuk menggunakan sistem. Pelatihan memainkan peran penting dalam menciptakan persepsi positif terhadap sistem, sementara kualitas sistem hanya mempengaruhi seberapa mudah sistem tersebut digunakan. Temuan ini menyoroti pentingnya pelatihan berdasarkan kebutuhan dan antarmuka yang ramah pengguna dalam mendorong adopsi teknologi di sektor publik. DJP sebaiknya memanfaatkan implikasi praktis ini untuk meningkatkan strategi mereka dalam mengadopsi sistem digital.   This study analyzes revenue from the Coretax digital tax system for tax officers using the Technology Adoption Model (TAM) framework. In contrast to previous studies that focused on the private sector, this study emphasizes the context of mandatory systems in government institutions. Data were collected from 32 respondents at KPP Pratama Bitung and analyzed using SEM-PLS. Results showed that ease of use perception significantly influenced intent (t = 3.729; p < 0.001) and actual use (t = 4.025; p < 0.001). This perception also mediates the effect of training on intention. On the other hand, perceptions of usability do not significantly affect the intention to use the system. Training plays an essential role in shaping a positive perception of the system, while the system's quality only affects how easy it is to use. These findings highlight the importance of need-based training and a user-friendly interface in driving technology adoption in the public sector. DJP should leverage these practical implications to improve its strategy for adopting digital systems.  
How to Avoid Taxes How to Avoid Taxes: The Role of Firm Size in Indonesian Food and Beverage Companies Purba, Pebisitona Mesajaya; Sumiok, Cristofer; Evinita, Lenny Leorina; Wuryaningrat, Nikolas F.; Purba, Dimita H. P.
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11413

Abstract

This study looks at how profitable, liquid, and solvent a company is and how that affects its decision to avoid taxes. We focused on companies in the food and beverage sector that are listed on the Indonesia Stock Exchange from 2020 to 2023. We used a statistical method to analyze the data. The results showed that profitability has a significant negative effect on tax avoidance, while liquidity has a significant positive effect. Solvency and company size directly show no significant effect. However, as a moderating variable, company size strengthens the effect of liquidity and solvency on tax avoidance, and weakens the effect of profitability. The control variables capital intensity and inventory intensity consistently show a significant negative effect on tax avoidance. These findings suggest that large companies with high profits usually comply with taxes, while those with high liquidity and solvency are more likely to avoid taxes.
INTRODUCTION OF INTERACTIVE SCIENCE LEARNING IN COMMUNITY SERVICE AT KASIH ENDE ORPHANAGE Paoki, Rouna; Leorina Evinita, Lenny
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 4 (2022): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v6i4.1510

Abstract

Education is a process to improve, to educate people's skills, attitudes, and behavior; and to govern a person or group in an effort to educate human life through teaching, training and guidance activities. Based on the situation in Ende district, there are social problems, one of which is the number of children dropping out of school due to several factors, such as the family condition. Through the Community Program , the community in Ende Orphanage was invited and involved in improving children's education. Based on the results, the community service found the children of the Naungan Kasih Orphanage participated in activities and gained knowledge based on the activities that had been carried out. The activity is how to increase knowledge with tutoring, such as waste classification and processing, clean and healthy lifestyle, character building, and education about the slogans and symbols of the Republic of Indonesia
EMPOWERMENT OF TOURISM BUSINESS IN MODOINDING- MINAHASA SELATAN Evinita, Lenny Leorina; Philips Kambey, Joseph
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 1 (2023): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i1.1555

Abstract

Tourism business actors have an important role to achieve the goals of the business being establish, without sufficient knowledge will reduce the desired achievement. The result of interviews conducted by the team on tourism businesses, they feel that they cannot continue their business because there is lack of awareness from tourism business actors to work together to promote their place of business. The problem found there were several problem which is lack of promotion, not work together and marketing system that effect the target. The target market has not been properly recorded , no attraction to bring guests to Modoinding, another problem is luck of funding support from banks and community business credit providers in Modoinding, The method used action research. The solution are the Modoinding Tourism community management has been formed , and worked to promoted and targeting visitors with integrated marketing system through regular events and promotion of Modoinding tourism one stop through a website, and other solution to support funds from BNI KUR system according to brochure. Conclusion: given education to tourism business actors, to have knowledge of promoting and managing finances for the businesses.
ASSISTANCE FOR MICRO SMALL, AND MEDIUM ENTERPRISES THROUGH LEARNING HOW TO MAKE FINANCIAL REPORTS AND TAX AWARENESS IN MADIDIR WERU VILLAGE Evinita, Lenny Leorina; Pandowo, Adithya; Purba, Pebisitona; Paoki, Rouna
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 4 (2023): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i4.1913

Abstract

The purpose of this activity is to provide progress for Micro Small Medium Enterprises actors in proper financial planning and management to improve the income and increase knowledge about taxes. It is found many beginner MSME business people who doesn’t understand how to manage finances. Based on the phenomenon of the problems that occurs and the result of discussion with partners, The method used to improve the performance of MSME actors can carry out proper management of finances by gave training activities how to provide simple financial report and give a knowledge about taxes so the MSME actors in Madidir Weru can compete with the business world.
PERSONAL FINANCIAL MANAGEMENT AND ARCHIVAL MANAGEMENT THROUGH MENTORSHIP TO HIGH SCHOOL STUDENTS Evinita, Lenny Leorina; Paoki, Rouna; Sarahutu, Regina Margaretha
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2471

Abstract

The purpose of this activity is to provide increased progress for staff and teachers regarding the planning and management of financial and archival documents owned by the school, and also provide basic knowledge to high school students about financial and archival management. This has an impact on improving the quality of financial staff and administrative staff to facilitate and improve the quality of the school. The methods used in this service are lectures, questions and answers, and group discussions, as well as assignments. The results obtained from the discussion were that there is still a need for education to be given to students regarding personal financial management and archival management, ignorance, they think that they are still too young to know these things.
Analysis Digital Platform Factors of Use in the Implementation of Learning for High School Teachers in Tomohon City Tiwow, Gilly Marlya; Rawis, Joulanda A.M.; Lengkong, Jeffry Sony Junus; Tambingon, Henny Nikolin; Umbase, Ruth; Palilingan, Rolles N.; Tamboto, Hendry; Evinita, Lenny Leorina
International Journal of Information Technology and Education Vol. 5 No. 1 (2025): December 2025
Publisher : JR Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the factors influencing the use of digital platforms in teaching by high school teachers in Tomohon City, focusing on two main variables: performance expectations and effort expectations on usage behavior. The research background rests on the digital transformation process in education and the Independent Curriculum policy, which encourages the use of the Merdeka Mengajar Platform as a national digital learning ecosystem. The research method used a quantitative approach with Partial Least Squares (PLS) analysis to examine the relationships between variables. The sample consisted of high school teachers in Tomohon City who were both active and passive users of digital learning platforms. The results showed that performance expectations significantly influenced usage intentions and behavior, indicating that the perceived usefulness of the platform was the primary driver of its utilization. Effort expectations also significantly influenced usage intentions, but their influence on usage behavior was relatively lower than that of performance expectations. These findings emphasize the importance of designing systems that are easy to use while simultaneously providing tangible performance-added value for teachers. In conclusion, the successful implementation of digital platforms in high schools is strongly influenced by teachers' perceptions of usability and ease of use. Practical implications of this study emphasize the need for strengthened training, simplified digital administrative burdens, and improved technical support to optimize platform utilization.
Pelatihan Kewirausahaan bagi Generasi Millennial di Desa Tumaluntung Evinita, Lenny; Pesak, Pricilia Joice; Paoki, Rouna
INCOME: Indonesian Journal of Community Service and Engagement Vol 4 No 4 (2025)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v4i4.1732

Abstract

Kewirausahaan membutuhkan kemampuan untuk menghasilkan produk dari pemikiran kreatif yang memungkinkan inovasi untuk memanfaatkan peluang, dan hal ini adalah salah satu kemampuan yang di harapkan di miliki oleh kaum millennial sekarang ini. Tujuan dari kegiatan pengabdian adalah untuk meningkatkan literasi dan ketrampilan kewirausahaan bagi anak millennial dan memberikan pengetahuan dasar tentang kewirausahaan. Di mana ini berdampak pada peningkatan pengetahuan kaum muda, dan peluang untuk menghasilkan pendapatan tanpa modal yang begitu besar. Berdasarkan fenomena masalah yang terjadi dimasyarakat, terutama di kalangan kaum muda, dan hasil diskusi dengan mitra, diperlukan strategi dan perencanaan untuk memberikan pendidikan kepada kaum muda atau millennial tentang cara yang benar untuk mendapatkan modal untuk usaha. Materi pelatihan harus dibuat dengan mudah dipahami. Metode dari Pengabdian ini menggunakan ceramah , kegiatan ini di lakukan di ruang pertemuan Gereja  Alkitab Kadoada Rap-Rap diikuti oleh anak millennial di daerah Rap-Rap. Kegiatan berlangsung dengan baik dan berhasil. Hasil yang di dapatkan dari kegiatan PkM anak-anak millennial di daerah tersebut memiliki kemauan untuk melaksanakan kegiatan kewirausahaan untuk meningkatkan perekonomian daerah tersebut.
Co-Authors Adithya Pandowo Alvira Angraini Gaghansa Andrini Regina Mokodaser Aprilli Bacilius Arie Frits Kawulur Cecilia Lelly Kewo Christuvel Manansang Cristofer Sumiok Feiby Worang, Tesalonika Ferencia Friscila Langoy Florence Olivia Moroki Frida Magda Sumual Gazali , Ahmad Gilly Marlya Tiwow Henny N. Tambingon Jeffry Sony Junus Lengkong Jones Xaverius Pontoh Joulanda A. M. Rawis Kambey, Joseph Mareyke G. V. Sumual Miran, Michael Nikolas Fajar Wuryaningrat Pangajouw, Vilya Vebrianti Pratiwi, Ananta Dian Pricilia Joice Pesak Priska Lumembang Priska Trivena Aurilia Boseke Purba, Dimita H. P. Purba, Pebisitona Purba, Pebisitona Mesajaya Rianti Ismail Gadi Rolles N. Palilingan Rosari, Meilian Rouna Meisda Paoki Ruth Sriana Umbase Salindeho , Alfred Salma Korompi, Rizky Ismail Sarahutu, Regina Margaretha Tamboto, Hendry Tamboto, Henry Jeheskiel Daniel Tinggogoy, Vanecia Villea Walangare, Isahbella Yance Tawas