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PENGARUH UKURAN PERUSAHAAN, UKURAN KAP, DAN LEVERAGE TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020 – 2022 Alfa Durri Khayya; Kasidi; Rita Andini; Marsiska Ariesta Putri
Jurnal Ilmiah Ekonomika & Sains Vol 6 No 1 (2025): Mei 2025 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v6i1.487

Abstract

This study aims to analyze the effect of company size, Public Accounting Firm (KAP) size, and leverage on audit report lag in financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling technique used was purposive sampling with a sample size of 92 companies (276 observations). Data were analyzed using logistic regression. The results showed that company size had a significant effect on audit report lag, while KAP size and leverage did not have a significant effect. The coefficient of determination showed that the independent variables only explained 6.6% of the variation in audit report lag, while the rest was influenced by other variables outside the model.
Rancangan Logo Produk Gula Aren Sebagai Pengakuan dan Alat Pemasaran di Desa Margosari Kecamatan Limbangan Kabupaten Kendal Marsiska Ariesta Putri; Ika Susanti; Aji Priyambodo; Kristiawan Nurdianto; Martinus Apun Heses
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 3 No 1 (2024): Februari 2024: Jurnal Pengabdian Kepada Masyarakat (ABDIMAS)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/abdimas.v3i1.367

Abstract

Tujuan pelaksanaan Pengabdian ini adalah untuk membantu UMKM gula aren di Desa Margosari agar memiliki lambang atau logo dalam meningkatkan identitas merek dengan sebuah pelatihan. Dengan demikian, logo UMKM ini akan memungkinkan masyarakat untuk mengenal produk mereka dengan lebih baik, dan baik dalam pemasaran tradisional maupun dalam pemasaran digital. Kegiatan Pengabdian kepada Masyarakat (PkM) pada Usaha Mikro, Kecil, dan Menengah (UMKM) Gula Aren dilaksanakan di kediaman tokoh pengrajin gula aren. Cara yang digunakan pada program PkM ini dengan penyuluhan interaktif dimulai dengan penyampaian materi menyesuaikan kemampuan pemahaman peserta dan dilanjutkan dengan materi tanya jawab mengenai strategi pemasaran digital. Evaluasi dilakukan sebagai tahap akhir pengadian untuk memperoleh pemahaman tentang sejauh mana peserta mampu memahami materi yang disampaikan, baik itu materi paparan maupun materi tanyajawab. Lalu dilanjut dengan pelatihan pembuatan logo. Pelatihan sering dianggap sebagai aktivitas yang paling umum dan para pimpinan mendukung adanya pelatihan karena melalui pelatihan, para pekerja akan menjadi lebih trampil dan karenanya akan lebih produktif. Kegiatan ini mendapatkan apresiasi yang baik dari pelaku pelaku UMKM gula aren Desa Margosari Kecamatan Limbangan Kabupaten Kendal. Dengan mengikuti kegiatan tersebut pelaku UMKM gula aren Desa Margosari mendapatkan pengetahuan tambahan tentang penggunakan logo untuk pemasaran. Pelaku UMKM menilai bahwa kegiatan ini sangat bermanfaat dan harapannya dapat berkesinambungan agar dalam menjalankan usaha lebih tertata dan terstruktur. Perkembangan usaha lebih meningkat serta berdampak pada pendapatan laba yang meningkat.
Strategi Branding Dan Manajemen Media Sosial Untuk Peningkatan Daya Saing UMKM Lokal Desa Bandarjo Ungaran Barat Kabupaten Semarang Nor Rohmah, Ihda; Teti Safari; Marsiska Ariesta Putri; Jefri Heridiansyah; Wahyudi
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 4 No 2 (2025): Agustus 2025: Jurnal Pengabdian Kepada Masyarakat (ABDIMAS)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/abdimas.v4i2.634

Abstract

This community service program aims to enhance the competitiveness of local MSMEs through branding strategies and the use of social media. In the digital era, MSME actors face challenges in building brand identity and utilizing social media as a marketing tool. This activity is carried out through training and mentoring for partner MSMEs in the assisted areas. The evaluation results show an increase in business actors' understanding of branding as well as an increase in promotional activities through social media platforms. This program makes a tangible contribution to supporting the digital transformation of MSMEs.
Analisis Fisika Gelombang Tsunami untuk Desain Sistem Peringatan Dini Berbasis Komputasi Cepat Marsiska Ariesta Putri; Ninik Dwi Atmin
Journal of New Trends in Sciences Vol. 2 No. 4 (2024): November : Journal of New Trends in Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jnts.v2i4.764

Abstract

The increasing frequency and severity of tsunamis in coastal areas underscore the urgent need for efficient Tsunami Early Warning Systems (TEWS). This research aims to optimize TEWS by integrating fast computational tsunami wave modeling to enhance prediction speed and accuracy. The study utilizes numerical simulations employing finite volume methods, along with GPU acceleration, to model tsunami wave propagation and its impact on coastal areas. Machine learning techniques, such as regression trees, are incorporated to analyze large datasets of pre-computed tsunami simulations for accurate forecasting. The results reveal that by applying rapid computational methods, detection time can be reduced by up to 7 minutes, particularly for near-field tsunamis. This significant time-saving enables more effective evacuation procedures and better disaster mitigation efforts. In comparison to conventional systems, the fast computation model also provides more accurate predictions, including tsunami heights and arrival times. The implications of these findings suggest that fast computational methods can substantially improve the current TEWS, allowing for quicker and more reliable tsunami warnings. Moreover, the integration of advanced machine learning techniques ensures the system's adaptability and robustness in predicting tsunami behaviors based on varying data inputs. The potential for implementing this model in tsunami-prone regions worldwide is considerable, offering an improved approach to tsunami disaster preparedness and response. By reducing detection time and enhancing prediction accuracy, the optimized TEWS can significantly minimize loss of life and infrastructure damage, making it a valuable tool for global disaster management strategies.  
PENGARUH PENERAPAN SISTEM E-FILLING, PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA DEMAK Lestari, Utami Puji; Rismawati , Rizky; Ariesta Putri , Marsiska; Aniqotunnafiah
Jurnal Bingkai Ekonomi (JBE) Vol 9 No 2 (2024): Agustus 2024: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v9i2.421

Abstract

This research aims to analyze the effect of implementing the e-filling system, understanding taxation, taxpayer awareness, tax sanctions on individual taxpayer compliance with KPP Pratama Demak. The population in this study is individual taxpayers registered with KPP Pratama Demak. Length of time as an individual taxpayer is more than 2 years. Obtained 125 tax payers. The research sample used the Slovin formula, resulting in 96 people. The sampling technique uses purposive sampling. Data collection techniques use primary data through questionnaires. Data testing uses validity and reliability tests. Data analysis techniques use descriptive statistical analysis, classical assumption UI, multiple linear regression analysis and hypothesis testing. The research results show that understanding taxation, taxpayer awareness, tax sanctions have an influence and the implementation of e-filling has no effect on individual taxpayer compliance at KPP Pratama Demak.
PELATIHAN AKUNTANSI UMKM GULA AREN BERBASIS SAK EMKM PADA DESA MARGOSARI KECAMATAN LIMBANGAN KABUPATEN KENDAL Putri, Marsiska Ariesta; Badjuri, Achmad
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.35438

Abstract

Kegiatan ini bertujuan untuk mengetahui bagaimanakah penerapan akuntansi bagi usaha mikro kecil dan menengah (UMKM) gula aren yang ada di Desa Margosari dan kendala-kendala apakah yang menghambat UMKM gula aren Tradisonal di Desa Margosari dalam menerapkan akuntansi. Aktivitas yang dilakukan adalah membantu pembuatan pembukuan berdasarkan SAK EMKM pada Desa Margosari. Berdasarkan hasil penelitian dan wawancara yang dilakukan oleh peneliti mengenai penyusunan laporan keuangan pada UMKM gula aren di Desa Margosari, Kecamatan Limbangan Kabupaten Kendal, maka dapat disimpulkan bahwa para pelaku bisnis gula aren di Desa Margosari sama sekali tidak mengetahui mengenai adanya SAK EMKM, bahkan mereka terkesan asing dan belum pernah mendengar istilah tersebut sebelumnya. Oleh karena itu, mereka masih belum menyusun laporan keuangan sesuai dengan SAK EMKM. Hal ini karena kurangnya sosialisasi kepada para pelaku UMKM di Desa Margosari khususnya Kecamatan Limbangan. Para pelaku bisnis gula aren telah melakukan pencatatan, namun pencatatan tersebut masih sangat sederhana, hanya sebatas pemasukan dan pengeluaran, serta pemeliharaan bon-bon utang. Namun, tidak ada tindak lanjut dari pencatatan tersebut. Penyusunan model laporan keuangan UMKM gula aren di Kecamatan Limbangan diawali dengan memproses transaksi yaitu dengan menyusun neraca saldo, menyusun buku pembantu, menyusun harga pokok produksi dan harga pokok penjualan. Setelah itu, dilanjutkan dengan penyusunan laporan keuangan berdasarkan SAK EMKM, yaitu menyusun Laporan Laba Rugi, Laporan Posisi Keuangan, dan Catatan atas Laporan Keuangan.
SmartTraffic-CNN: Deteksi dan Estimasi Jumlah Kendaraan Secara Otomatis Menggunakan Deep Learning dan Ekstraksi Fitur Putri, Marsiska Ariesta; Riyono; Setiawan Wibisono, Iwan
Jurnal Algoritma Vol 22 No 2 (2025): Jurnal Algoritma
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/algoritma/v.22-2.2943

Abstract

With the rapid pace of urbanization, the number of vehicles traveling between cities has increased significantly. As a result, various traffic-related problems have emerged, such as congestion and excessive vehicle volume and types. To address these issues, comprehensive road data collection is essential. Therefore, in this study, we developed an intelligent traffic monitoring system based on You Only Look Once (YOLO) and a Fuzzy Convolutional Neural Network (CFNN), which records traffic volume and vehicle-type information from the roadway. In this system, YOLO is first used for vehicle detection and combined with a vehicle-counting method to calculate traffic flow. Then, two effective models (CFNN and Vector CFNN) along with a network mapping fusion method are proposed for vehicle classification. In our experiments, the proposed methods achieved an accuracy of 90.45% on a public dataset. On this dataset, the average precision and F-measure (F1) of the proposed YOLO-CFNN and YOLO-VCFNN vehicle classification methods reached 99%, outperforming other approaches. On real highways, the proposed YOLO-CFNN and YOLO-VCFNN methods not only attained high F1-scores for vehicle classification but also demonstrated remarkable accuracy in vehicle counting. Furthermore, the system maintained a detection speed of over 30 frames per second. Thus, the proposed intelligent traffic monitoring system is well-suited for real-time vehicle classification and counting in real-world environments.
The digital revolution amidst the crowing of roosters: The determining factor for the technological transformation of the kendal "master pitung" chicken farmer Lestari, Utami Puji; Putri, Marsiska Ariesta; Fresia, Regita Sekar Nawang; Fidriani, Fidriani
International Journal of Applied Finance and Business Studies Vol. 13 No. 3 (2025): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i3.415

Abstract

The background of the digital revolution in the chicken farming industry is driven by the urgent need to improve efficiency, overcome operational challenges, and meet increasing market demand. This study has three main objectives, namely, analyzing the influence of financial literacy, digital access, and the characteristics of micro, small, and medium enterprises (MSMEs) on the adoption of peer-to-peer (P2P) lending platforms and access to MSME financing; evaluating the direct influence of the adoption of P2P lending platforms on access to MSME financing; and evaluating whether financial technology (fintech) regulations moderate the relationship between the adoption of P2P lending platforms and access to MSME financing. Quantitative research methods were used, with a causality and correlation survey design. The results of the study indicate that financial literacy, digital access, and MSME characteristics have a positive effect on the adoption of P2P lending platforms. In addition, the adoption of P2P lending platforms has a positive effect on access to MSME financing. However, fintech regulations do not moderate the relationship between the adoption of P2P lending platforms and access to MSME financing. Financial literacy, digital access, and MSME characteristics also have a positive effect on access to MSME financing.
Implementasi Konsep Bauran Pemasaran (Marketing Mix) dalam Peningkatan Daya Saing Mitra PT. Yakult Indonesia Persada Mojokerto, Jawa Timur Putri, Marsiska Ariesta; Nurkhasana , Lativa; Ardiyanti, Avitri Nova; Mustofa , Andika; Aldino H , Ikmal
Ngudi Waluyo Empowerment: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025): Ngudi Waluyo Empowerment: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Komputer dan Pendidikan Universitas Ngudi Waluyo

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

Abstract

This report presents an analysis of the Implementation of the Marketing Mix Concept in Enhancing the Competitiveness of PT. Yakult Indonesia Persada Partners. The methods applied in this study include direct observation, interviews with participants, and analysis of related documents. The results of the study indicate that the Implementation of the Marketing Mix Concept in Enhancing the Competitiveness of PT. Yakult Indonesia Persada Partners successfully improved students' understanding of the concepts taught, as well as providing new perspectives on the challenges faced in the field. In addition, students' active involvement in field activities helped develop their interpersonal and professional skills. The conclusion of this report emphasizes the significance of the Implementation of the Marketing Mix Concept in Enhancing the Competitiveness of PT. Yakult Indonesia Persada Partners as a bridge between theory and practice, and provides recommendations for improving collaboration between educational institutions and industry to maximize the benefits of this program for students. Kata Kunci: Strategi Pemasaran, Marketing MIX, Peningkatan Daya Saing
Sistem Informasi Inventory Berbasis Website Pada Toko Anugerah Sticker di Semarang Grace Ivana; Marsiska Ariesta Putri; Prihati Prihati; Aji Priyambodo
Prosiding Seminar Nasional Ilmu Teknik Vol. 2 No. 2 (2025): Desember: Prosiding Seminar Nasional Ilmu Teknik
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasproit.v2i2.54

Abstract

This study aims to develop a web-based inventory information system to facilitate inventory data management and improve operational efficiency at Toko Anugerah Sticker. Currently, inventory management is still performed manually using paper, which complicates monitoring stock, recording incoming and outgoing items, and preparing reports accurately and promptly. To address these issues, the system was developed using the Waterfall method, consisting of five stages: requirement, design, implementation, verification, and maintenance. PHP was employed as the programming language for system development, while MySQL served as the database for storing inventory data. The system was tested using Blackbox testing to unsure that each function worked as expected. The result show that the web-based inventory information system successfully replaced the manual process, making inventory management more effective and efficient. It also enables real-time stock monitoring and generates reports faster and more accurately. The implementation of this system is expected to improve the quality of inventory data management at Toko Anugerah Sticker in the future.