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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Kesatuan International Journal of Social Service and Research Jurnal Akuntansi dan Keuangan JAMAIKA: Jurnal Abdi Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mutiara Ilmu Akuntansi Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa Jurnal Riset Akuntansi Journal Economic Excellence Ibnu Sina Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Socio-political Communication and Policy Review Artinara Akuntansi Pajak dan Kebijakan Ekonomi Digital Akuntansi dan Ekonomi Pajak: Perspektif Global
Desy Mariani
Universitas Budi Luhur
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Peningkatan Kompetensi Komputerisasi Akuntansi Melaui Aplikasi Zahir Bagi Siswa Akuntansi SMK Triguna 1956 Jakarta Selatan Mariani, Desy; Suryani; Farida A Nusantari
Artinara Vol 2 No 2 (2023): Jurnal Artinara Juni 2023
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/art.v2i2.66

Abstract

Pelatihan Zahir Accounting memiliki tujuan untuk pembekalan para siswa dan meningkatkan kompetensi terkait software pengolahan data dan keuangan yang banyak digunakan di berbagai perusahaan yaitu software Zahir Accounting. Kegiatan ini merupakan bentuk Tri Dharma Perguruan Tinggi dengan dosen serta praktisi akuntansi sebagai narasumber sehingga para peserta dapat lansung mempraktikkan software tersebut dengan modul dan pembahasan studi kasus yang sering terjadi pada berbagai skala perusahaan khususnya perusahaan dagang. Hasil yang dicapai yaitu 12% siswa memahami dengan sangat baik dan 85% memahami dengan baik dan dapat menyelesaikan keseluruhan kasus hingga penyajian laporan keuangan dengan sangat baik.
Efektivitas Pelayanan E-KTP melalui Sistem Jemput Bola (Sijebol) pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Gianyar Mariani, Desy; Supriliyani, Ni Wayan; Wijaya, Komang Adi Sastra
Socio-political Communication and Policy Review Vol. 2 No. 1 (2025)
Publisher : Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/shkr.193

Abstract

This study aims to determine the Effectiveness of e-KTP Services Through the Pick-up Ball System (Sijebol) at the Population and Civil Registration Service of Gianyar Regency. The research method used is descriptive qualitative. Informants in the study were selected using purposive and snowball techniques. Data were collected through observation, interviews, and documentation then analyzed using the Miles and Huberman model. The problem assessment used Duncan’s program effectiveness theory in Steers. The results of the study show that the effectiveness of e-KTP services through the Pick-up Ball System (Sijebol) at the Population and Civil Registration Service of Gianyar Regency is effective in increasing ownership of population documents, then seen from the indicators of goal achievement, integration, and adaptation, it has been running quite well, but is the integration indicator, especially the socialization process, it has not run optimally because the implementation of socialization is less effective and the community is less responsive so that information about services is not optimal. The policy recommendations offered are in the from of the need to increase cooperation in socialization between the regional government and the village, direct supervision, and procurement of facilities and infrastructure. Keywords : Service Effectiveness, e-KTP Service, Pick-up Ball System (Sijebol) Abstrak Penelitian ini bertujuan untuk mengevaluasi Efektivitas Pelayanan e-KTP Melalui Sistem Jemput Bola (Sijebol) pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Gianyar. Dalam penelitian ini, metode yang digunakan adalah deskriptif kualitatif. Informan dalam penelitian dipilih menggunakan teknik purposive dan snowball. Data dikumpulkan melalui metode observasi, wawancara, dan dokumentasi kemudian dianalisis dengan model Miles and Huberman. Pengkajian masalah menggunakan teori efektivitas program dari Duncan dalam Steers. Hasil penelitian menunjukkan bahwa pelayanan e-KTP melalui Sistem Jemput Bola (Sijebol) pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Gianyar terbukti efektif dalam meningkatkan kepemilikan dokumen kependudukan kemudian ditinjau dari indikator pencapaian tujuan, integrasi, dan adaptasi sudah berjalan cukup baik, tetapi dalam indikator integrasi khususnya proses sosialisasi belum berjalan secara optimal karena pelaksanaan sosialisasi kurang efektif dan masyarakat kurang responsive sehingga informasi tentang pelayanan belum maksimal. Rekomendasi kebijakan yang ditawarkan berupa perlu peningkatan kerjasama sosialisasi antara pemerintah daerah dengan desa, pengadaan pengawasan secara langsung, dan pengadaan sarana maupun prasarana. Kata Kunci : Efektivitas Pelayanan, Pelayanan e-KTP, Sistem Jemput Bola (Sijebol)
LOKAKARYA LITERASI DIGITAL DAN E-COMMERCE PELAKU USAHA MIKRO, KECIL, DAN MENENGAH DI DESA MAJAU Nusantari, Farida Ayu Avisena; Mariani, Desy; Suryani, Suryani
Artinara Vol 4 No 1 (2025): Jurnal Artinara Februari 2025
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/artinara.v4i1.226

Abstract

MSME players in the current digital era are required to be able to adopt technology for business development so that they can reach a wider market, both national and international. The importance of digital literacy and the use of digital platforms such as e-commerce to increase competitiveness and operational efficiency has not been widely realized, especially among MSMEs in the regions. The aim of implementing this community service is to provide education to comprehensively increase understanding regarding digital literacy and e-commerce as well as provide ongoing assistance to Majau village, Pandeglang city. The method of implementing activities combines participatory and collaborative training methods which prioritize the application of participatory principles, namely the principle of role and involvement of participants to achieve training objectives with a total of 15 MSME players from various business fields. The result of this activity is that the MSME players involved showed significant improvements regarding digital understanding and marketing optimization by motivating digital transformation.
Pengaruh Profitabilitas, Leverage, Sales Growth, dan Inventory Intensity terhadap Tax Avoidance: Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2023 Ani Safitri; Desy Mariani
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3248

Abstract

This study aims to determine the effect of Profitibality, Leverage, Sales Growth, and Inventory Intensity on Tax Avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period of 93 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are property and real estate sector companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling method and obtained 220 sample data from 44 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that profitability and Leverage have a negative and Significant effect on Tax Avoidance, while Sales Growth and Inventory Intensity has no effect on Tax Avoidance.
Pengaruh Komite Audit, Biaya Lingkungan, Modal Intelektual, Likuiditas, dan Pertumbuhan Perusahaan terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2023 Almira Mahsa Zulaika; Desy Mariani
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3256

Abstract

This study aims to determine the effect of audit committees, environmental costs, intellectual capital, liquidity and company growth on company financial performance in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period totaling 126 companies. The data used in this study were obtained from financial report data and annual reports. The population in this study were food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and 160 sample data were obtained from 32 companies. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS Statistics. The results of this study indicate that environmental costs and company growth have a positive and significant effect on the company's financial performance, while the audit committee, intellectual capital, liquidity do not affect the company's financial performance.
Pengaruh Efisiensi, Pertumbuhan Penjualan, Modal Kerja, dan Umur Perusahaan terhadap Profitabilitas Perusahaan: (Studi Empiris Pada Perusahaan yang Menerbitkan Saham Syariah yang Terdaftar dalam Jakarta Islamic Index 70 (JII70) Periode 2019 – 2023) Arika Nur’Aini; Desy Mariani
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3281

Abstract

This study aims to determine the effect of efficiency, sales growth, capital working, and firm age on firm profitability in Companies publish syariah stock that listed on the Jakarta Islamic Index 70 (JII70) for the 2019 – 2023 period of 70 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are companies that publish syariah stock that listed on the Jakarta Islamic Index 70 (JII70). The sampling technique used was purposive sampling method and obtained 185 sample data from 37 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that efficiency and sales growth have a positive effect on firm profitabillity, capital working have a negative effect on firm profitability, and firm age has no effect on firm profitability.
Pengaruh Leverage, Debt Default, Audit Tenure, Komite Audit & Opini Tahun Sebelumnya terhadap Opini Audit Going Concern : (Studi Empiris Perusahaan Sektor Consumer Cyclical yang terdaftar di BEI 2019-2023) Rizkya Audrey Maharani; Desy Mariani
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): April: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i2.3842

Abstract

This study was conducted to analyze the effect of leverage, debt default, audit tenure, audit committe and previous year’s opinion on going concern audit opinions. The population in this study were 164 cyclical consumer sector companies listed on the indonesia stock exchange 2019 – 2023. The sample selection in this study used purposive sampling techinque, so that 100 companies were obtained as research samples. The analytical tool used in this research is logistic regression analysis. The result of this study indicate that leverage, debt default, audit tenure, audit committe have no significant effect on going concern audit opinion while the previous year’s opinion has a significant effect on going concern audit opinion.
Pengaruh Profitabilitas, Likuiditas, Leverage, Opinion Shopping dan Ukuran Kap terhadap Opini Audit Going Concern: Studi Empiris Pada Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2020-2024 Dewi Widhyastuti; Desy Mariani
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1517

Abstract

This study aims to analyze the influence of Profitability, Liquidity, Leverage, Opinion Shopping, and Public Accounting Firm (KAP) Size on Going Concern Audit Opinion in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The audit opinion going concern is an important issue because it reflects the company's ability to maintain its business continuity in the midst of economic uncertainty and increasingly complex market dynamics. The research population includes all companies in the property and real estate sectors on the IDX, with sample selection using purposive sampling techniques that resulted in 60 companies as the object of the study. The collected data was analyzed using the logistic regression method to test the influence of each independent variable on the audit opinion going concern. The results of the study show that profitability has a negative and significant effect on the audit opinion of going concern, which means that the higher the level of profitability of the company, the less likely the auditor to give an audit opinion of going concern. Furthermore, Opinion Shopping has been proven to have a positive and significant effect on going concern audit opinions, so that the practice of seeking alternative auditor opinions has the potential to increase the risk of issuing going concern opinions. Meanwhile, the variables Liquidity, Leverage, and KAP Size did not show a significant influence on the audit opinion going concern. These findings confirm that certain financial performance factors as well as management behavior in seeking auditor opinions have an important role in determining audit opinion going concern, while other factors such as the size of the KAP are not necessarily determinative.
Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Penjualan, dan Green Accounting Terhadap Profitabilitas Shakila Dewi Maharani; Desy Mariani
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 3 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i3.1506

Abstract

This study aims to analyze the influence of capital structure, liquidity, sales growth, and green accounting, assessed through environmental performance and environmental costs, on the profitability of companies. The research focuses on the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, which represents one of the most dynamic and environmentally impactful industries in Indonesia. The sample consists of 30 companies selected using a purposive sampling technique based on predetermined criteria, ensuring the representativeness and relevance of the data analyzed. The study employs multiple linear regression analysis using SPSS version 22.0 to test the hypotheses and measure the extent to which the independent variables contribute to profitability as the dependent variable. The findings reveal that liquidity and sales growth exert a positive and significant influence on profitability, indicating that firms with higher liquidity levels and stronger sales growth are better positioned to enhance their financial performance. In contrast, capital structure demonstrates a negative and significant effect, suggesting that higher levels of debt reduce profitability due to increased financial burdens. Similarly, green accounting, when assessed through environmental performance, also shows a negative and significant impact, implying that companies focusing on environmental initiatives may face higher costs that suppress short-term profitability. However, green accounting as measured by environmental costs does not show any significant effect on profitability, highlighting that disclosure or allocation of environmental costs alone may not directly translate into financial outcomes. Overall, the study concludes that capital structure, liquidity, sales growth, and green accounting—when measured through both environmental performance and costs—jointly influence the profitability of food and beverage companies on the IDX during the observed period.
Pengaruh Profitabilitas, Likuiditas, Leverage, Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Shela Nurhaliza; Desy Mariani
Journal Economic Excellence Ibnu Sina Vol. 3 No. 3 (2025): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i3.3341

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, and company growth on company value in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The research data was obtained from financial reports and annual reports published officially and publicly by the companies. The research population consists of food and beverage companies listed on the IDX. Using purposive sampling, 56 companies that met the criteria were selected, resulting in 280 observations collected over five years of observation. The data analysis technique used multiple linear regression with the help of the Statistical Package for the Social Science (SPSS) version 22 program. This method was used to test the effect of independent variables consisting of profitability, liquidity, leverage, and company growth on the dependent variable in the form of company value measured by Price to Book Value (PBV) as a market indicator. The results showed that profitability, leverage, and company growth did not affect company value. This indicates that profit performance, funding structure, and asset growth are not dominant factors influencing investor decisions in assessing companies in the food and beverage sub-sector. Conversely, liquidity proved to have a positive and significant effect on company value. This condition shows that the higher a company's ability to meet its short-term obligations, the greater the level of investor confidence that drives a consistent increase in company value. Based on the results of the study, it can be concluded that liquidity is an important aspect that must be considered in efforts to maintain stability, increase company value, and attract investor attention, while profitability, leverage, and company growth were not proven to have a significant effect on the food and beverage sub-sector during the research period.
Co-Authors Almira Mahsa Zulaika ANI SAFITRI Arifin, M.S Arika Nur’Aini Avisena Nusantari, Farida Ayu Darmawan, Zakaria Desy Anggraeni Desy Anggraini Dewi Widhyastuti Farida A Nusantari Farida Ayu Avisena Nusantari Farida Ayu Avisena Nusantari Herlina Anasia Nadeak Mutiara Baramukti Ni Wayan Supriliyani Nusantari, F.A.A Nusantari, Farida Ayu Avisena Rizkya Audrey Maharani Said Said, Said Sastia Oktaviani Shakila Dewi Maharani Shela Nurhaliza Solly Aryza SURYANI Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suwadi Suwadi Wijaya, Komang Adi Sastra