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All Journal Jurnal Manajemen Atma Jaya JURNAL ILMU EKONOMI & SOSIAL Share : Social Work Journal MITRA: Jurnal Pemberdayaan Masyarakat Jurnal Akuntansi Jurnal MEBIS (Manajemen dan Bisnis) Jurnal Industri Kreatif dan Kewirausahaan Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Governance Jurnal Manajemen
Tarigan, Thia Margaretha
Universitas Katolik Indonesia Atma Jaya
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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PENGARUH DAMPAK APLIKASI, KEMUDAHAN INFORMASI, DAN KEMUDAHAN APLIKASI TERHADAP KEPUTUSAN PENGGUNAAN UANG ELEKTRONIK GOPAY DALAM BERTRANSAKSI DI UMKM CBD JAKARTA Prabawanti, Benedicta Evienia; Sitanggang, Marsiana Luciana; Tarigan, Thia Margaretha
Jurnal Industri Kreatif dan Kewirausahaan Vol 2, No 2 (2019): DECEMBER
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v2i2.56

Abstract

Artikel ini ingin melihat pengaruh dampak aplikasi, kemudahan informasi dan kemudahan aplikasi gopay dalam keputusan penggunaannya dalam bertransaksi. Gopay merupakan salah satu alat pembayaran berupa uang tapi jenisnya virtual. Artikel ini memuat hasil penelitian yang mengambil 100 responden, responden tersebut adalah pembeli makanan yang transaksi pembayarannya dilakukan menggunakan uang elektronik gopay. Dari hasil pengolahan data hasil kuesioner, ternyata dampak aplikasi dan kemudahan aplikasi mempunyai pengaruh signifikan terhadap keputusan masyarakat untuk menggunakan uang elektronik gopay, sdangkan kemudahan informasi tidak memiliki pengaruh signifikan terhadap keputusan penggunaan uang elektronik. kesimpulan ini dapat dilihat dari nilai t statistic dan p value yang dihasilkan dari pengolahan data menggunakan software pls untuk setiap hipotesis.
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (TIMELINESS) DENGAN KUALITAS AUDITOR SEBAGAI VARIABEL MODERATING Thia Margaretha Tarigan
EKONOMI & SOSIAL Vol 8 No 2 (2017): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v8i2.714

Abstract

This research aims to verify and provide empirical evidences about: the effect of Profitability, Solvability, and Audit Opinion to Timeliness with Auditor Quality as moderating variabel of manufacturing companies in Indonesia Stock Exchange. The population of this research are 138 manufacturing companies in Indonesia Stock Exchange (BEI) since 2010 – 2014. Sample selection of this research use purposive sampling method. The sample of this research are 78 manufacturing companies. Type of data used are secondary data, that collected by documentation. Statistical tool used is logistic regressions analysis. The result of this research concluded that only profitability have positive significant to timeliness while solvability and audit opinion have not significant to timeliness. Auditor quality as moderating variabel has not strengthened the correlation between profitability, and audit opinion to timeliness but not weaknessed the correlation between solvability to timeliness.
Enterpreneurship Training of Oyster Mushroom-Based Nugget in Lembaga Pemasyarakatan Terbuka Kelas IIB Jakarta Rianita Pramitasari; Thia Margaretha Tarigan; Rakhdiny Sustaningrum
MITRA: Jurnal Pemberdayaan Masyarakat Vol 2 No 1 (2018): MITRA: Jurnal Pemberdayaan Masyarakat
Publisher : Institute for Research and Community Services

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/mitra.v2i1.30

Abstract

Lembaga Pemasyarakatan (Lapas) Terbuka Kelas IIB Jakarta manages oyster mushroom as the potential food resource. The mushroom is cultivated by prisoners in the prison. However, it has not been utilized optimally as an effective business opportunity. The purpose of this community service was threefold, namely i) to utilize the potential of oyster mushroom in Lapas Terbuka Kelas IIB Jakarta to be processed into nugget as the food product with higher selling value; ii) to encourage prisoners’ entrepreneurship spirit; and iii) to produce oyster mushroom-based nugget continuously to increase prison productivity. The method used in this program was training the prisoners oyster mushroom-based nugget processing and packaging using vacuum packaging technology, entrepreneurship and marketing strategy, as well as financial accounting. Afterwards, nugget processing, packaging, and simple financial accounting practice were conducted. The evaluation was conducted after two months of training to evaluate the implementation of nugget entrepreneurial activities in prison. The program was attended by prisoners and prison staff members. Through this community service program, we hope oyster mushroom cultivation in prison could be utilized more effectively so that productivity can be raised. Continuous coaching is needed to keep the production, marketing, and financial record activities work better.
Pelatihan Wirausaha Nugget Singkong Di Desa Cibogo, Cisauk, Tangerang Diana Lestari; Rianita Pramitasari; Stephanie Stephanie; Rakhdiny Sustaningrum; Thia Margaretha Tarigan; Kezia Sharon Gitakumala; Nathassia Injie Iskandar; Jennie Puspa Sari
Abdimas Galuh Vol 5, No 1 (2023): Maret 2023
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v5i1.10167

Abstract

Kegiatan pelatihan wirausaha nugget di Desa Cibogo, Cisauk, Tangerang dilatar-belakangi oleh tingginya produksi singkong di Desa Cibogo. Selain pengolahan, kendala lain yang dihadapi antaranya adalah pemasaran, pendanaan, dan pemahaman wirausaha, sehingga dibutuhkan solusi untuk memanfaatkan produksi singkong. Solusi yang bisa diberikan adalah mengolah singkong menjadi produk lain selain keripik melalui pelatihan pengolahan singkong menjadi nugget dengan varian rasa manis dan asin. Pelatihan ini ditujukan untuk membekali penduduk Desa Cibogo dengan inovasi pengolahan singkong sehingga meningkatkan nilai jual singkong. Persiapan kegiatan dimulai dengan formulasi nugget singkong untuk mendapatkan cita rasa yang disukai. Kemudian pada saat pelaksanaan, penduduk diberikan pembekalan materi, meliputi penyiapan bahan pangan yang aman, pengenalan mengenai wirausaha, dan praktek langsung pembuatan nugget. Secara keseluruhan peserta menanggapi secara positif kegiatan yang dilakukan. Diharapkan melalui kegiatan ini dapat membuka peluang usaha bagi masyarakat Desa Cibogo secara umum dan para peserta secara khususnya.
DUKNGAN SOSIAL UNTUK KEBERLANJUTAN BISNIS KEWIRAUSAHAAN PEREMPUAN Benedicta Evienia Prabawanti; Thia Margaretha Tarigan; Penny Handayani
Share : Social Work Journal Vol 13, No 1 (2023): Share : Social Work Journal
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/share.v13i1.42617

Abstract

Pemberdayaan menjadi strategi penting dalam meningkatkan peran perempuan dalam meningkatkan potensi diri agar lebih mampu mandiri dan berkarya. Keberlanjutan dalam kewirausahaan adalah keadaan atau kondisi suatu organisasi yang memiliki peluang untuk melestarikan, mengembangkan dan melindungi sumber dayanya serta memenuhi kebutuhan yang ada dalam organisasi (industri).Tujuan utama penelitian ini untuk mengetahui dukungan sosial yang diberikan kepada perempuan dalam menciptakan keberlanjutan bisnis.  Sampel dalam penelitian ini berjumlah 52 responden, mereka adalah perempuan pelaku usaha yang selanjutnya ditentukan dengan pendekatan simple random sampling. Instrumen yang disusun dalam kuesioner digunakan untuk mengambil data, dengan mengirmkan link gfrom kepada responden. Analisis data menggunakan aplikasi SMART PLS dengan membuat Analisa jalur dan mengujinya dengan bootstrapping untuk mengetahui pengaruh langsung dan tidak langsung dukungan sosial pada kewirausahaan perempuan dan keberlanjutan usaha.  Berdasarkan hasil analisis data, diperoleh bahwa dukungan sosial memiliki pengaurh secara langsung kepada keberlanjutan kewirausahaan perempuan. Variabel dukungan sosial yang sangat dibutuhkan oleh perempuan sebagai pelaku usaha adalah variable penilaian positif, dimana ke empat indikator yang digunakan dalam penelitian ini semuanya dapat digunakan untuk melihat pengaruh dukungan sosial berupa penilaian positif pada perempuan pelaku kewirausahaan untuk membantu mereka menjaga keberlanjutan usaha yang sudah dijalankan. 
Peran Strategi Pengelolaan Manajemen pada Hubungan Modal Intelektual dan Kinerja Perusahaan Aryanindita, Gabriel P; Tarigan, Thia Margaretha; Nugroho, Felix Cahyo
Jurnal Manajemen Vol. 21 No. 1 (2024): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v21i1.5692

Abstract

The advent of information technology has precipitated a paradigm shift in the global business landscape. One of the principal factors contributing to the ability of organisations to adapt to this paradigm shift is the capacity of their employees. Intellectual capital has emerged as a new area of focus in accounting research. There is a substantial body of empirical evidence that attests to the significance of intellectual capital enhancement for business strategy. Nevertheless, there is a paucity of empirical research examining the relationship between knowledge management strategies and intellectual capital and organisational performance. The objective of this study is to make a contribution to the empirical investigation of knowledge management strategy, specifically in relation to 556 companies from the Southeast Asia region for the period 2021-2023, as identified from the I/B/E/S database. The results of the study indicate that there is no significant effect of value-added intellectual coefficient (VAIC), which represents a firm's intellectual capital, on performance (return on investment (ROI)). This is due to the lack of complete data for calculating VAIC. Employee costs are the primary account used to calculate VAIC, and thus, knowledge management strategies may be perceived as less critical by managers when intellectual capital is not a primary concern.
Dampak Kuantitas Akrual, Volatilitas Arus Kas Operasi dan Tingkat Utang Terhadap Persistensi Laba Yoana, Fransesca; Tarigan, Thia Margaretha; Prasetyo, Christianus Yudi
Jurnal Akuntansi dan Governance Vol 5, No 1 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.1.24-37

Abstract

Objectives: To analyze the effect of accrual quantity, operating cash flow volatility, and debt level on profit persistence in financial sector companies in 2018-2022.Design/method/approach: The research sample uses panel data with purposive sampling technique of 59 companies listed on the Indonesia Stock Exchange through the website www.idx.co.id. Data processing uses multiple linear regression methods to test the influence between variables.Results/findings: The findings indicate that the quantity of accruals and operating cash flow volatility have little bearing on profit persistence, but that debt levels do.Theoretical contribution: Signal theory is a theoretical reference in this research that can provide knowledge for companies to maintain the stability of company profits so that it becomes a good signal for investors.Practical contribution: From the research results, it is expected that companies will pay attention to the quantity of accruals, cash flow volatility, and debt levels so that they can maintain the persistence of company profits.Limitations: This research is limited to financial sector companies for the years 2018-2022.
THE ROLE OF THE INDEPENDENT LEARNING PROGRAM ON CAMPUS IN SHAPING THE ENTREPRENEURIAL ECOSYSTEM IN UNIVERSITIES Prabawanti, Benedicta Evienia; Tarigan, Thia Margaretha
Jurnal Mebis Vol. 8 No. 2: December 2023
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v8i2.487

Abstract

In 2020, the Indonesian minister of education, Nadiem Makarim, launched the MBKM (Merdeka Learn Campus Merdeka) program to prepare higher education graduates who are demanding to face change. Through the MBKM Program, students have the opportunity for one semester or the equivalent of twenty credits to study outside the study program at the same University and a maximum of two semesters or the equivalent of forty credits of studying in the same study program at different universities, looking in various study programs at multiple universities, and learning outside the university. To give birth to prospective entrepreneurs, universities must create a conducive entrepreneurial ecosystem for students (Mack & Mayer, 2016). The role of each component in the ecosystem, such as faculty, according to Hayter (2016), is needed in adding to the social network of prospective entrepreneurs. Autio et al. (2014) revealed that policymakers are a more dominant factor in creating an entrepreneurial ecosystem. Mueller and Toutain (2015) explain that schools are the right environment to foster cultural creativity, self-confidence, and development freedom. Various internal and external elements must be involved in forming an entrepreneurial ecosystem in higher education. This research is an early stage of research to identify multiple inputs owned by universities in shaping their entrepreneurial ecosystem through the MBKM Entrepreneurship program. The method used in this study is a qualitative method using a participatory action research (PAR) approach. The research results are expected to help universities map the factors that can support the formation of an entrepreneurial ecosystem through the MBKM program carried out by universities.
Peran Strategi Pengelolaan Manajemen pada Hubungan Modal Intelektual dan Kinerja Perusahaan Aryanindita, Gabriel P; Tarigan, Thia Margaretha; Nugroho, Felix Cahyo
Jurnal Manajemen Vol. 21 No. 1 (2024): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v21i1.5692

Abstract

The advent of information technology has precipitated a paradigm shift in the global business landscape. One of the principal factors contributing to the ability of organisations to adapt to this paradigm shift is the capacity of their employees. Intellectual capital has emerged as a new area of focus in accounting research. There is a substantial body of empirical evidence that attests to the significance of intellectual capital enhancement for business strategy. Nevertheless, there is a paucity of empirical research examining the relationship between knowledge management strategies and intellectual capital and organisational performance. The objective of this study is to make a contribution to the empirical investigation of knowledge management strategy, specifically in relation to 556 companies from the Southeast Asia region for the period 2021-2023, as identified from the I/B/E/S database. The results of the study indicate that there is no significant effect of value-added intellectual coefficient (VAIC), which represents a firm's intellectual capital, on performance (return on investment (ROI)). This is due to the lack of complete data for calculating VAIC. Employee costs are the primary account used to calculate VAIC, and thus, knowledge management strategies may be perceived as less critical by managers when intellectual capital is not a primary concern.
PENGARUH DAMPAK APLIKASI, KEMUDAHAN INFORMASI, DAN KEMUDAHAN APLIKASI TERHADAP KEPUTUSAN PENGGUNAAN UANG ELEKTRONIK GOPAY DALAM BERTRANSAKSI DI UMKM CBD JAKARTA Prabawanti, Benedicta Evienia; Sitanggang, Marsiana Luciana; Tarigan, Thia Margaretha
Jurnal Industri Kreatif dan Kewirausahaan Vol 2 No 2 (2019): Jurnal Industri Kreatif dan Kewirausahaan DECEMBER 2019
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v2i2.56

Abstract

Artikel ini ingin melihat pengaruh dampak aplikasi, kemudahan informasi dan kemudahan aplikasi gopay dalam keputusan penggunaannya dalam bertransaksi. Gopay merupakan salah satu alat pembayaran berupa uang tapi jenisnya virtual. Artikel ini memuat hasil penelitian yang mengambil 100 responden, responden tersebut adalah pembeli makanan yang transaksi pembayarannya dilakukan menggunakan uang elektronik gopay. Dari hasil pengolahan data hasil kuesioner, ternyata dampak aplikasi dan kemudahan aplikasi mempunyai pengaruh signifikan terhadap keputusan masyarakat untuk menggunakan uang elektronik gopay, sdangkan kemudahan informasi tidak memiliki pengaruh signifikan terhadap keputusan penggunaan uang elektronik. kesimpulan ini dapat dilihat dari nilai t statistic dan p value yang dihasilkan dari pengolahan data menggunakan software pls untuk setiap hipotesis.
Co-Authors Aryanindita, Gabriel P Benedicta Evienia Prabawanti Christianus Yudi Prasetyo, Christianus Yudi Diana Lestari, Diana Hadi Nasbey Jennie Puspa Sari Kezia Sharon Gitakumala Nathassia Injie Iskandar Nugroho, Felix Cahyo Penny Handayani, Penny Rakhdiny Sustaningrum Rianita Pramitasari Saputra, Septian Rahul Dika Setiabudi, Andang Wirawan Sitanggang, Marsiana Luciana Stephanie Stephanie Yoana, Fransesca