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All Journal JAM Community Engagement and Emergence Journal (CEEJ) Jurnal Pasar Modal dan Bisnis Akuntansiku Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Ilmiah Ekonomi dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Josephine Sudiman
Jurusan Akuntansi Politeknik Negeri Padang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Tingkat Minat Masyarakat Pekanbaru Terhadap Mobile Banking BNI Menggunakan Pendekatan TAM Aldrin, Ilham Aulia; Zahara, Zahara; Sudiman, Josephine
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.152

Abstract

This study aims to determine the level of public interest in using BNI Mobile Banking in Pekanbaru City. This research is supported by the Technology Acceptance Model (TAM) theory, while the variables used are perceived ease of use and perceived usefulness as independent variables, while BNI Mobile Banking user interest is the dependent variable. The population in this study were users of the BNI Mobile Banking application in Pekanbaru City and sampling was carried out using a non-probability sampling method with a method of determining the number of samples, namely using the lemeshow formula used to calculate samples with unknown populations. This study uses a quantitative approach with multiple linear regression analysis methods with a total of 100 respondents. This research data collection was carried out by distributing questionnaires online. The results of this study indicate that perceived ease of use has a positive and significant effect on user interest in the BNI Mobile Banking application in Pekanbaru City and perceived usefulness has no significant effect on user interest in the BNI Mobile Banking application in Pekanbaru City.
Pelatihan dan Pendampingan Peningkatan Keterampilan Akuntansi Pada UMKM "Sala Lauak Kito" Amelia Herman, Lisa; Sudiman, Josephine; Djefris, Dedy
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 3 No 1 (2023)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v3i1.1258

Abstract

The existence of Micro, Small and Medium Enterprises (MSMEs) in Indonesia is quite dominating and is the backbone that supports economic growth and provides jobs. Its existence needs to be appreciated and developed by providing access to financing, guidance and assistance so that it can develop its business. Training and mentoring activities are carried out in order to improve accounting skills for one of the micro businesses in Padang City "UD. Sala Lauak Kito. There is a need for partners to gain knowledge and understanding of accounting books and the ability to make financial reports. Until now, partners have not carried out the bookkeeping process so that cost and income information is not generated accurately. Implementation of activities consists of three stages: planning, implementation and final stage. Overall, all stages were carried out for 2 months. From planning to final stage. The training was carried out for 1 day and mentoring was carried out 1 month after the training. The method of implementation is in the form of material explanation presentations, exercises, discussions, question and answer discussions and independent learning through modules. The training material provided is in the form of knowledge related to the accounting cycle from recording to financial reporting. After the implementation of the activities there is an increase in accounting knowledge, the creation of complete and valid financial information, the existence of documented bookkeeping, the preparation of financial reports as information from the business. The output of this activity is the publication of print/digital newspapers and activity videos via YouTube media.
Pengaruh Profitabilitas, Leverage, Fixed Assets Intensity, Ukuran Perusahaan, dan Kompensasi Manajemen Terhadap Manajemen Pajak Indah Permata Devi; Desi Handayani; Josephine Sudiman
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 12 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i12.3041

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh profitabilitas, leverage, fixed assets intensity, ukuran perusahaan, dan kompensasi manajemen terhadap manajemen pajak. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan tahunan. Populasi dan sampel dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode tahun 2021-2023. Teknik pengambilan sampel penelitian ini menggunakan teknik purposive sampling. Teknik analisis yang digunakan dalam menguji hipotesis penelitian adalah regresi berganda dengan SPSS versi 26. Variabel dependen penelitian ini adalah manajemen pajak yang diukur dengan Effective Tax Rate (ETR). Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif terhadap manajemen pajak, leverage berpengaruh negatif terhadap manajemen pajak, fixed assets intensity berpengaruh positif terhadap manajemen pajak, ukuran perusahaan tidak berpengaruh terhadap manajemen pajak, dan kompensasi manajemen tidak berpengaruh terhadap manajemen pajak. Secara simultan variabel profitabilitas, leverage, fixed assets intensity, ukuran perusahaan, dan kompensasi manajemen berpengaruh terhadap manajemen pajak
ANALISIS APLIKASI DIGITAL DALAM MENINGKATKAN EFISIENSI PENGELOLAAN KEUANGAN UMKM PENDEKATAN TOE MODEL (STUDI KASUS BENGKEL SIMPATI MOTOR) Izah Ardina Putri; Zahara Zahara; Josephine Sudiman
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1313

Abstract

This study aims to analyze the role of digital applications in improving the efficiency of financial management in MSMEs using the TOE (Technology-Organization-Environment) Model approach. The research explores the benefits of using digital applications in influencing financial management efficiency, as well as the advantages of organizational readiness in implementing digital tools to enhance financial processes. This research adopts a qualitative approach. Data collection methods include participant observation and in-depth interviews. Sources of data are obtained from all relevant parties through participation, documentation, observation, or interviews. The selected research object is a micro-enterprise, Bengkel Simpati Motor. Based on the findings, the use of digital applications at Bengkel Simpati Motor provides relative advantages in financial management efficiency, particularly in terms of time and cost, by enabling faster record-keeping and reducing the need for paper and accounting books. Organizational readiness, including both infrastructure and human resources, supports the successful implementation of the digital system, with strong support from within the company.
Pengaruh Corporate Governance Terhadap Pengungkapan Manajemen Risiko (Studi pada Perusahaan Sektor Financials yang Terdaftar di Bei Periode 2022-2023) Fitri, Fuja Dwi; Sudiman, Josephine
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 5 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i5.9011

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance yang diwakilkan oleh proporsi dewan komisaris independen, komite audit, dan kepemilikan institusional terhadap pengungkapan manajemen risiko pada perusahaan sektor financial yang terdaftar di BEI periode 2022-2023. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan sumber data sekunder dari situs BEI dan website perusahaan. Populasi dalam penelitian ini adalah perusahaan perbankan dan lembaga jasa keuangan nonbank yang terdaftar di Bursa Efek Indonesia tahun 2022-2023. Metode purposive sampling digunakan untuk menentukan sampel penelitian ini dan berdasarkan kriteria yang telah ditetapkan terdapat 101 perusahaan yang memenuhi, sehingga diperoleh 202 data yang menjadi sampel. Data penelitian diolah menggunakan aplikasi SPSS v.25. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial komite audit dan kepemilikan institusional memiliki pengaruh signifikan terhadap pengungkapan manajemen risiko. Sedangkan proporsi dewan komisaris independen tidak memiliki pengaruh signifikan terhadap pengungkapan manajemen risiko. Secara simultan proporsi dewan komisaris independen, komite audit, dan kepemilikan institusional secara bersama-sama memiliki pengaruh terhadap pengungkapan manajemen risiko. Penelitian ini dapat memberikan wawasan kepada manajemen perusahaan untuk lebih meningkatkan tata kelola perusahaan dan lebih terbuka untuk mengungkapkan risiko-risko yang ada untuk meminimalisir peluang dan ancaman yang akan terjadi di masa depan serta membantu pengambilan keputusan bagi investor.
Implementasi aplikasi Audit Tools Linked Archive Systems (ATLAS) pada kantor akuntan publik di Kota Padang: Tingkat optimalisasi dan tantangan awal Milluspitasari, Milluspitasari; Sudiman, Josephine; Dwiharyadi, Anda
Akuntansiku Vol 4 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i2.1787

Abstract

Digital transformation in the auditing sector encourages Public Accounting Firms (PAFs) to adopt computer-assisted auditing technologies. One of the major innovations developed by the Indonesian Institute of Certified Public Accountants (IAPI) and the Financial Professional Development Center (FPDC) is the Audit Tools and Linked Archive System (ATLAS). This study aims to describe the implementation and optimization levels of ATLAS and identify the initial challenges faced by auditors in PAFs across in Padang City. Using a quantitative descriptive approach, questionnaires were distributed to 75 auditors across different positions. The findings indicate that although most firms are familiar with ATLAS, its usage remains suboptimal. Only a minority of auditors apply ATLAS intensively, while the majority use its features partially. Key challenges include application complexity, limited training, resistance to change, and infrastructure constraints. These findings provide empirical insights into the real conditions of ATLAS implementation in regional areas and form the basis for future strategies to enhance the adoption of digital audit technologies.
Co-Authors Aldrin, Ilham Aulia Anda Dwiharyadi Anggraeni, Milla Rizky Armel Yentifa Azalia, Annice Dedy Djefris Desi Handayani Diki Supriadi Dwindy Harmadani Ferdawati Ferdawati Firman Adnan Fitri, Fuja Dwi Guruh Putra Arka Indah Permata Devi Izah Ardina Putri Jefarel Jefarel Luthfiani, Fatma Milluspitasari, Milluspitasari Nadya Khaira Reno Fithri Meuthia Sri Salvina Devi Maharani Ulfi Maryati Yuhefizar Yuhefizar Zahara Zahara Zahara Zahara