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All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Indonesian Journal of Health Information Management Services (IJHIMS) Research Horizon Strata Business Review Jurnal Ekonomi Kesehatan Indonesia
Mega Handayani
Universitas Jenderal Achmad Yani Yogyakarta
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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PENGARUH COMPUTER ANXIETY, COMPUTER ATTITUDE DAN COMPUTER SELF EFFICACY TERHADAP MINAT MAHASISWA MENGGUNAKAN SOFTWARE AKUNTANSI Mega Handayani; David Sulistiyantoro; Gerlan Haha Nusa
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 11 No. 1 (2022): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v11i1.107

Abstract

The use of accounting software as part of the development of information technology requires a skill in order to function effectively. Meanwhile, computer skills can be affected by several factors, including computer anxiety, computer attitude and computer self-efficacy. Those factors will ultimately influence a person's interest in using accounting software. This study aims to empirically verify the affect of computer anxiety, computer attitude and computer self-efficacy on the interest of accounting students in the use of accounting software, such as MYOB, Accurate and Zahir. The method used in this study is a quantitative method by distributing questionnaires to the Accounting students at Universitas Jenderal Achmad Yani Yogyakarta. The questions presented in the questionnaire were measured using a Likert scale and analyzed using linear regression analysis in testing research hypotheses. The results of the research are that only the computer self-efficacy variable has been shown to have a positive effect on students' interest in using accounting software. While the other two variables, that are computer anxiety and computer attitude, were not shown to have an effect. Meanwhile, the three variables simultaneously have been shown to have an effect on students' interest in using accounting software.
Sosialisasi Literasi Keuangan Dan Pelatihan Analisis Fundamental Saham Pada Karyawan Umkm Kota Yogyakarta Sumayyah; Hesty Yuliasari; Mega Handayani
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

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Abstract

Tujuan pengabdian ini ialah memberikan pengetahuan tentang literasi keuangan dan pengenalan berbagai macam instrument Investasi, manfaat Investasi serta menganalisis fundamental saham pada karyawan UMKM di Yogyakarta. Selain itu, dari hasil pengabdian ini diharapkan mampu menekan perilaku konsumtif dan mendorong para peserta PKM untuk membeli aset produktif seperti aset dari instrument Investasi. Metode pelaksanaan dengan sosialisasi ceramah dan simulasi/praktik sehingga adanya interaksi antara narasumber dengan peserta pengabdian. Hasil pengabdian dapat meningkatkan pengetahuan dan kesadaran diri mengenai literasi keuangan dan Investasi. Hal ini dibuktikan dengan adanya peningkatan skor pada posttest dibandingkan pada saat pretest. Kegiatan pengabdian ini juga diharapkan dapat membantu karyawan/Masyarakat dalam memanajemenkan keuangannya dan melakukan Investasi dengan cara yang aman, tepat dan menguntungkan dimasa yang akan datang, agar terhindar dari kesulitan keuangan dan menekan perilaku hidup konsumtif.
Pengaruh Live Streaming terhadap Customer Churn pada Tiktok Shop: A Stimulus-Organism-Response Framework Rizki Wahyuning Damayanti; Mega Handayani
Strata Business Review Vol. 1 No. 2 (2023): November
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sbr.v1i2.115

Abstract

This research aims to explore how live streaming influences customer churn on TikTok Shop with arousal and pleasure being mediating variables. This research uses the Stimulus-Organism-Response (SOR) framework, the stimulus is live streaming social commerce TikTok Shop, the organism is passion and pleasure, and the response is customer churn. This research is based on the theory of social presence, where this theory identifies three dimensions of social presence in live streaming, namely the social presence of broadcasters, the social presence of viewers, and the social presence of live streaming. This research is quantitative with surveys as the data collection method. This research data collection was carried out on all Indonesian people who had made purchases while live streaming TikTok aged 18 to 40 years. This research has a sample of 129 respondents. The results of this research found that live streaming has a negative and significant effect on customer churn, and pleasure mediates the effect of live streaming on customer churn. Meanwhile, arousal was proven not to mediate the influence of live streaming on customer churn.
EVALUASI PENERAPAN PILOT PROJECT GLOBAL BUDGET SEBAGAI SISTEM PEMBAYARAN KLAIM PADA RSUD WATES Handayani, Mega; Ilmi, Laili Rahmatul; Mubarrok, Zennul Mubarrok1
Jurnal Ekonomi Kesehatan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Abstract

Claims payment for health services is one of the factors that affect the financial health of a hospital. Indonesia itself has experienced several changes to the existing payment system. BPJS-K started an operational study on the implementation of the INA-CBGs and the Global Budget mixed-method payment system since 2018 with three stages in five districts/city in Indonesia. This study aims to evaluate the implementation of the Global Budget system at RSUD Wates in Kulon Progo Regency that appointed as a BPJS-K pilot project. This research is qualitative research and data collection was carried out by studying documents and interviews. As a result, it is known that in 2021 RSUD Wates experienced a budget surplus and on the contrary, in 2022 the hospital experienced a significant deficit. However, the efficiency of health service financing at RSUD Wates cannot be evaluated as a whole in the implementation of the global budget trial. The implementation of the global budget at RSUD Wates was carried out under uncommon conditions where the COVID-19 pandemic occurred in 2020-2022 so that the data on the number of patients became less relevant as a reference for budget calculations. In addition, all stages in the trial have not been fully implemented. Coordination and the role of policy makers are expected to be improved so that the competence and efficiency of hospital health services can be optimized.
SOSIALISASI PENYUSUNAN LAPORAN KEUANGAN DAN STRATEGI BISNIS UMKM DI DUKUH PERENG KEMBANG, BALECATUR, GAMPING, SLEMAN Handayani, Mega; Sumayyah
JUARA: Jurnal Wahana Abdimas Sejahtera Volume 6, Nomor 1, Januari 2025
Publisher : Jurusan Teknik Lingkungan Fakultas Arsitektur Lanskap dan Teknologi Lingkungan, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/4csw8996

Abstract

Usaha mikro, kecil, dan menengah (UMKM) memiliki potensi untuk menciptakan lapangan pekerjaan, meningkatkan pendapatan masyarakat, meningkatkan pemerataan, dan meningkatkan stabilitas nasional. Jumlah UMKM di Indonesia mengalami peningkatan, akan tetapi kemajuan ini tidak diimbangi dengan pemahaman dan keterampilan pelaku UMKM yang lebih baik tentang laporan keuangan dan strategi bisnis. Keberhasilan bisnis, termasuk UMKM, bergantung pada strategi bisnis yang dilakukan dan informasi akuntansi yang dapat berfungsi sebagai dasar untuk mencapai tujuan pelaporan pajak, mendapatkan kredit bank, dan membuat keputusan ekonomi dalam pengelolaan bisnis. PkM ini bertujuan untuk melakukan sosialisasi mengenai urgensi laporan keuangan dan strategi bisnis sehingga dapat mendorong pelaku UMKM, khususnya di Dukuh Pereng Kembang, Gamping, Sleman, DIY, dalam menyusun laporan keuangan dan strategi bisnis. Kegiatan tersebut dilaksanakan melalui metode ceramah, diskusi, dan bantuan dalam menyusun laporan keuangan UMKM sederhana. Hasil dari pengabdian ini diketahui bahwa meskipun pelaku UMKM sudah menganggap pentingnya laporan keuangan dan strategi bisnis sebelum adanya pengabdian, akan tetapi mereka belum dapat mengimplementasikannya. Pada akhirnya, dapat disimpulkan bahwa kegiatan PKM ini dapat meningkatkan kesadaran pelaku UMKM bahwa penting untuk mampu membedakan antara keuangan pribadi dan keuangan usaha. Lebih lanjut, diharapkan peserta sosialisasi dapat menerapkan materi yang diberikan pada kegiatan usaha mereka sehari-hari secara konsisten, sehingga usaha yang dijalankan memberikan kesejahteraan ekonomi.
SOSIALISASI SATU SEHAT APLIKASI BERBASIS MOBILE DI POSYANDU RW 05 RT 04, MEJING LOR, GAMPING SLEMAN: Kegiatan Pengabdian Kepada Masyarakat ini memperkenalkan dan mensosialisasikan aplikasi satu sehat bagi ibu Posyandu RW 05, Kel. Ambarketawang, Kec. Gamping, Kab, Sleman, Yogyakarta . Rahmatul Ilmi, Laili; Handayani, Mega; Kharisma , Andi
Indonesian Journal of Health Information Management Services Vol. 4 No. 1 (2024): Indonesian Journal of Health Information Management Services (IJHIMS)
Publisher : APTIRMIKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33560/ijhims.v4i1.92

Abstract

Satu sehat merupakan aplikasi yang diluncurkan pemerintah Indonesia per Maret 2023, namunbelum semua lapisan masyarakat mendapatkan sosialisasi aplikasi satu sehat yang berbasis mobile. Aplikasitersebut memberikan manfaat terkait informasi rekam kesehatan, jaminan kesehatan, edukasi kesehatan.Posyandu di RT 04 merupakan layanan pemeriksaan primer tingkat desa oleh para nakes dan kader, kegiatanrutinnya adalah monitoring tumbuh kembang bayi. Beberapa penelitian sebelumnya menjelaskan pentingnyaedukasi pada implementasi sebuah aplikasi kepada masyarakat memberikan peran positif pada peningkatanpengetahuan dan manfaat dari aplikasi tersebut. Kegiatan ini akan diselenggarakan secara langsung atau luringdengan tetap mematuhi protocol kesehatan Metode pelaksanaan kegiatan adalah koordinasi dengan pihak RTdan RW di Mejing Lor, Gamping, Sleman. Pelaksanaan kegiatan ini pada tahap pertama dengan koordinasidengan pihak RT dan RW, tahap kedua penyampaikan materi secara luring di Pendopo Warga RW 05, MeijingLor, Gamping, Sleman, Pre dan Post test dan dilanjutkan diskusi dengan peserta serta pendampingan prosesinstalasi Aplikasi Satu Sehat di gawai peserta.
Peran Auditor Internal dalam Tahap Implementasi dan Evaluasi Sistem ERP: Integrasi Framework COBIT 5: (Studi Kasus pada PT. Astra International, Tbk – Honda Sales Operation) Li, Suwan; Handayani, Mega; Zahara, Inna
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/61jdze38

Abstract

Internal auditors play a role in providing confidence in the effectiveness of internal control in order to achieve an organization's goals. Developing a company's ERP system is a process that needs to involve the function of the internal auditor. Astra Motor, one of the operational offices of PT Astra International Tbk, is transitioning the company's ERP system, which originally used the Pygmalion Synchronization System (PSS), to become the Astra Motor Integrated System (STAR). This study aims to assess the suitability of internal auditors' role in the implementation and evaluation stages of Astra Motor's ERP system. The COBIT 5 framework (ISACA 2012) guides this qualitative case study research, which uses primary data from interviews, questionnaires, and observations, positioning internal auditors as responsible (R) on the RACI chart. We used descriptive analysis as the initial analysis and applied the Dean J. Champion formula for data analysis. The results of this research show that the role of internal auditors in the implementation and evaluation stages of the ERP system is very appropriate, with an involvement percentage of 87%. The short duration of the research is a limitation faced by the researchers and a suggestion for further research. We expect future research to involve the IT team in analyzing the role of internal auditors in the implementation and evaluation stages of the ERP system.
The Effect of Green Accounting, Corporate Social Responsibility, and Good Corporate Governance on Profitability Vionika, Della; Handayani, Mega
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.783

Abstract

The phenomenon of environmental damage caused by mining activities underlies this study, where the application of green accounting, Corporate Social Responsibility (CSR), and Good Corporate Governance (GCG) is expected to improve financial performance while considering environmental and social aspects. This research aims to analyze the effect of green accounting, CSR, and GCG on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The study employs a quantitative, causal, and associative method using secondary data obtained from annual reports, financial statements, sustainability reports, and PROPER rating results. The population consists of 71 mining companies, with 10 companies selected as the sample based on predetermined criteria. Data analysis was conducted using multiple linear regression with SPSS 26. The results indicate that green accounting has a positive and significant impact on profitability, whereas CSR, the independent board of commissioners, and the audit committee have no partial effect. However, when tested simultaneously, all variables have a significant influence on profitability. These findings underscore the importance of integrating sustainability practices and governance mechanisms to promote transparency, improve environmental performance, and enhance financial sustainability in the mining sector.
Co-Authors David Sulistiyantoro Gerlan Haha Nusa Kharisma , Andi laili rahmatul ilmi Laili Rahmatul Ilmi Li, Suwan Mubarrok, Zennul Mubarrok1 Rizki Wahyuning Damayanti Sumayyah Sumayyah Vionika, Della Zahara, Inna Zennul Mubarrok