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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Borneo Educational Journal (Borju) Applied Accounting and Management Review Reflection: Education and Pedagogical Insights Socio-Economic and Humanistic Aspects for Township and Industry
Fransisca Hanita Rusgowanto
Bina Nusantara University
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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The Implications of Web-Driven Diary Writing on Students’ Well-Being: A Piloting Study among University Students Christiana Sidupa; Joice Yulinda Luke; Yella Dezas Perdani; Fransisca Hanita Rusgowanto
Borneo Educational Journal (Borju) Vol. 4 No. 2 (2022): August
Publisher : Teacher Training and Education Faculty, Widya Gama Mahakam Samarinda University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/bej.v4i2.1005

Abstract

The present article aims to describe to what extent VBee as a web-driven diary writing app affects university students’ well-being during a month of usage. A descriptive qualitative design is used in this research as the details are described and the data obtained during the research are interpreted. This qualitative research data uses a written survey that is questionnaire. Google survey is free survey by Google to make it more practical for researchers to collect the data from the participants. The participants in the study consist of 13 English-as-a foreign-language learners in their second semester at a private university using VBee. After performing analysis on the data, it is found that mostly the students agree that by using this application they can freely express their ideas, communicate their daily thoughts and experiences, convey the students’ doubts or feelings, and build continuous interactions between students and teachers. Finally, some practical recommendations are noted.
THE EFFECT OF RETURN ON ASSETS (ROA), DEBT TO ASSETS (DAR), EARNINGS PER SHARE (EPS), GROWTH, AND SIZE ON COMPANY VALUE IN MANUFACTURING COMPANIES Gracia Oktaviane Lungkang; Fransisca Hanita Rusgowanto
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.908 KB) | DOI: 10.32497/aamar.v1i2.4163

Abstract

This study aims to obtain empirical evidence of the effect of return on assets, debt to assets, earnings per share, growth and size on firm value. This study uses quantitative secondary data with purposive sampling method and multiple linear regression analysis, the total sample in this study is 30 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The results of this study indicate that return on assets and debt to assets have a significant effect on firm value. Meanwhile, earnings per share, growth and size have no significant effect on firm value.
Chi-Square and 2-Way ANOVA for Accounting Students: Analysis of Natural Gas Sales Volume by Pipeline by Customer Type in Indonesia Suhardjo, Suhardjo; Renaldo, Nicholas; Sevendy, Tandy; Rusgowanto, Fransisca Hanita; Pramesti, I Gusti Ayu Asri
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

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

Abstract

This study aims to analyze the sales volume of natural gas through pipelines based on the type of customer in Indonesia. This research combines two different fields of study, namely accounting and statistical analysis. This research in its early stages will explain the chi-square and 2-way ANOVA analysis according to the data presented. Based on the analysis that has been done, it can be concluded that there are differences in the volume levels of sales of natural gas through pipelines according to the type of customer (household, commercial, industry, power plants, and SPBE/SPBG) and there are not too many differences between the volume levels of natural gas sales through pipelines annually (2010-2017). Based on the findings of this study, it is suggested that the government and gas companies focus on developing pipeline infrastructure to support the growth of the industrial and commercial sectors.
The Impact of Artificial Intelligence (AI) on the Scope of Accountancy: Difficulties and Challenges in a Literature Review Rusgowanto, Fransisca Hanita
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 2 No. 3 (2024): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v2i3.319

Abstract

The rapid advancement of Artificial Intelligence (AI) technologies has permeated various industries, ushering in transformative changes. One such sector experiencing significant shifts is accountancy. This paper presents a systematic literature review to discern the impact of AI on the domain of accountancy, aiming to unveil its repercussions, challenges, and difficulties. The review draws from a vast array of academic journals, white papers, industry reports, and conference proceedings. The results indicate that while AI streamlines tasks like data processing and forecasting, leading to enhanced efficiency and accuracy, it also brings about potential challenges. These challenges include the demand for new skill sets, fears of job displacement, ethical considerations, and the requirement for updated regulatory frameworks. However, a noteworthy observation during this review was the complexities and challenges in carrying out a systematic review itself, given the rapid technological advancements and diverse perspectives in the existing literature. Inconsistencies in terminologies, overlapping scopes, and the multifaceted nature of AI applications in accountancy further complicated the process. This paper offers a dual contribution: shedding light on the implications of AI in accountancy and providing insights into the intricacies faced while conducting a systematic literature review in a dynamic field.
PELATIHAN PEMBUKUAN AKUNTANSI BERBASIS APLIKASI ACCURATE ONLINE PADA UMKM Rusgowanto, Fransisca Hanita
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.22570

Abstract

Pelatihan ini bertujuan untuk meningkatkan kemampuan pemilik dan karyawan UMKM dalam mengelola pembukuan akuntansi dengan lebih efektif dan efisien menggunakan aplikasi ACCURATE Online. Ini diharapkan dapat membantu UMKM dalam mengambil keputusan bisnis yang lebih baik berdasarkan data keuangan yang akurat. Materi pelatihan mencakup dasar-dasar pembukuan akuntansi, pengenalan fitur dan fungsi aplikasi ACCURATE Online, serta cara mengintegrasikannya dalam operasional sehari-hari UMKM. Ini juga mungkin termasuk studi kasus dan latihan praktis untuk memperkuat pemahaman. Metode pelatihan yang digunakan bisa berupa kombinasi antara sesi teoritis dan praktis. Sesi praktis khususnya penting untuk memastikan bahwa peserta dapat menerapkan pengetahuan yang diperoleh dalam konteks bisnis nyata mereka. Pelatihan ini ditujukan untuk pemilik UMKM, manajer keuangan, serta staf yang bertanggung jawab dalam pengelolaan keuangan dan pembukuan.
Business-Making Supported Via the Application of Big Data: Insights from a Literature Review Rusgowanto, Fransisca Hanita
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 3 No. 1 (2025): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v3i1.440

Abstract

The application of big data has revolutionized the way businesses make decisions and strategize in an ever-evolving digital landscape. This study highlights the transformative role of big data in supporting business decision-making processes, particularly through its ability to generate actionable insights, optimize operational efficiency, and enhance customer satisfaction. Key applications discussed include market trend analysis, predictive analytics, and personalized marketing, which demonstrate how big data enables businesses to adapt to complex market dynamics. Despite its significant potential, this study also identifies challenges such as data security, privacy issues, and the shortage of skilled professionals in data analytics. Based on a comprehensive literature review, the findings emphasize the critical contribution of big data in fostering innovation, improving productivity, and supporting sustainable business practices. By adopting strategic frameworks for big data integration, organizations can enhance their competitive advantage and achieve long-term growth. This study also underscores the importance of collaboration between technology providers and businesses to maximize the potential of big data and provides practical recommendations for its successful implementation.
Co-Authors Christiana Sidupa Gracia Oktaviane Lungkang I Gusti Ayu Asri Pramesti Joice Yulinda Luke Nicholas Renaldo Sevendy, Tandy Suhardjo Yella Dezas Perdani