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All Journal Jurnal Media Wahana Ekonomika I-ECONOMICS: A Research Journal on Islamic Economics Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Martabe : Jurnal Pengabdian Kepada Masyarakat JRA: Jurnal Riset Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Review Pendidikan dan Pengajaran (JRPP) FINANCIAL : JURNAL AKUNTANSI EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Indonesia Berdaya Jurnal Revenue : Jurnal Ilmiah Akuntansi JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Jurnal Abdimas Ekonomi dan Bisnis Global Abdimas: Jurnal Pengabdian Masyarakat PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Golden Ratio of Finance Management CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Journal of Sustainable Community Service International Journal of Social Science and Community Service
Lesi Hertati, Lesi
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SOSIALISASI SIA PELAPORAN AKUNTANSI UMKM MAGANG MAHASISWA MBKM UNIVERSITAS INDO GLOBAL MANDIRI Aberta, Fina; Hertati, Lesi; Terrtiavini, Terrtiavini; Heryati, Agustina; Cahyani, Nani; Puspitawati, Lilis
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i3.643

Abstract

This socialization aims to compare traditional accounting information systems with the latest technology-based accounting information systems in the development of professional quality in the company. In conducting research and analysis, it was found that the latest technology-based accounting information system has advantages in improving the efficiency, accuracy, and availability of financial information. Technologies such as cloud computing, big data, and artificial intelligence allow the process of recording, processing, and reporting financial information to be faster and more accurate. However, the implementation of the latest technology-based systems also faces challenges, such as higher costs and the need for higher technical skills. Changes in culture and work processes are also required to adopt these new technologies. In terms of professional quality development, the use of advanced technology-based accounting information systems can help improve professionals' ability to manage financial information effectively. With access to more accurate and relevant information, accounting professionals can make better decisions and provide greater added value to the company.
SOSIALISASI SIA PELAPORAN AKUNTANSI UMKM MAGANG MAHASISWA MBKM UNIVERSITAS INDO GLOBAL MANDIRI Allya, Veni; Hertati, Lesi; Terrtiavini, Terrtiavini; Heryati, Agustina; Cahyani, Nani; Puspitawati, Lilis
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i3.644

Abstract

Through Indo Global Mandiri University's Student Internship program (MBKM), the socialization of Accounting Information Systems (AIS) both traditional and based on the latest technology has made an important contribution in increasing students' understanding and acceptance of the importance of AIS in banking. Increased Understanding: Participation in the internship program has increased students' understanding of AIS both traditional and current technology-based. The important role of AIS in supporting appropriate decision making in banking activities. The MBKM internship program has proven effective in socializing AIS to students. Through various socialization methods such as hands-on training, workshops, and the use of technology, students can gain a comprehensive understanding of AIS. The socialization of AIS based on the latest technology also provides additional benefits, such as real-time access capabilities, better collaboration, and more accurate data analysis. This strengthens students' understanding of the importance of technology in improving the efficiency and effectiveness of accounting processes. Nevertheless, there are challenges that need to be overcome in the AIS socialization process, such as the diverse level of understanding among students and the limited time in delivering the material. However, by continuing to improve socialization methods and adapting more sophisticated technology, opportunities to strengthen understanding and acceptance of AIS are increasingly wide open.
Teknologi Inovasi Pengolahan Limbah Plastik Menjadi Produk UMKM Guna Menopang Ekonomi Keluarga Dalam Mencerdaskan Keterampilan Masyarakat Pratami, Salsabilah; Hertati, Lesi; Puspitawati, Lilis; Gantino, Rilla; Ilyas, Meifida
GLOBAL ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2021): Mei 2021, GLOBAL ABDIMAS
Publisher : Unit Publikasi Ilmiah Perkumpulan Intelektual Madani Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1004.649 KB) | DOI: 10.51577/globalabdimas.v1i1.59

Abstract

Merubah sampah plastik yang tidak berguna menjadi bahan yang unik yang bernilai mahal masalah yang tidak akan habis, kreativitas menciptakan teknologi yang berasal dari limbah plastik yang menghasilkan uang. Limbah selalu berbanding lurus dengan peningkatan populasi manusia dan tumbuhan yang sulit menyerap air yang mengendap didalam tanah. Kerajinan anyam plastik yang merupakan salah satu dari kebudayaan yang dimiliki manusia guna mengembangkan teknologi meghasilkan keuangan untuk menopang ekonomi keluarga dimasa sulit. Di mana waktu itu dipakai untuk memenuhi kebutuhan sandang dan perlengkapan pendukung sehari-hari. Kerajinan anyaman sampah plastik terus berkembang hingga saat ini. Bahkan hasil kerajinan anyaman sampah pastik sudah menjadi sebagai kebutuhan yang tidak dapat dipisahkan dari kehidupan masyarakat. Macam anyaman perajinan anyaman limbah plastik, cara mendapatkan bahan baku sebagian besar mencari sendiri mengeringkan, kemudian merajutnya. Peralatan yang digunakannya pun umumnya masih sederhana seperti pisau pemotong, pisau penipis, pisau, lem dan gunting.
THE EFFECT OF CONSUMER PURCHASING POWER ON VALUE ADDED TAX (PPN) IMPLICATIONS ON SALES TAX ON LUXURY GOODS (PPNBM): (Survey on Electronics Consumers at Informa Elektronik PIM Palembang) Sari, Mayang; Hertati, Lesi; Meiriasari, Vhika
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.721

Abstract

This study aims to determine the effect of consumer purchasing power on the implications of value-added tax (VAT) for sales tax on luxury goods (PPnBM). The research population consisted of consumers at Informa Elektronik PIM Palembang, and the research sample was determined using the Slovin formula method. This study falls under the category of quantitative research. The data analysis employed in this study includes descriptive analysis, multiple linear regression analysis, preceded by an analysis of the F-test and t-test, and an analysis of the coefficient of determination (R2). The results of the study indicate that the Consumer Purchasing Power variable has a significant effect on Sales Tax on Luxury Goods (PPnBM). Furthermore, the Value Added Tax (VAT) variable also shows a significant effect on Sales Tax on Luxury Goods (PPnBM).
Kreativitas Pembelajaran Berbasis Game Digital Akuntansi Dan Proses Bisnis Terhadap Peran Sistem Akuntansi Manajemen pada Dunia Pembelajaran Hertati, Lesi; Syafitri, Lili; Asmawati, Asmawati; Safkaur, Otniel
Jurnal Riset Akuntansi Vol 15 No 2 (2023): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v15i2.9670

Abstract

Penelitian ini bertujuan untuk memodifikasi Model Penerimaan Teknologi (TAM) dan menguji kemampuannya untuk memprediksi niat dosen program studi akuntansi dalam pembelajaran akuntansi untuk memberikan pembelajaran digital berbasis data, game, angka. Metode ini mengadopsi data kuantitatif dengan mensurvey populasi dengan membagikan kuesioner dibagikan kepada dosen akuntansi dan mahasiswa akuntansi melalui media sosial menggunakan Google Sheets. Berdasarkan data yang terkumpul 325 kuisioner dosen dan mahasiswa, model pembelajaran dianalisis menggunakan metode PLS-SEM yaitu menggunakan program SmartPLS versi 3.2. Temuan menunjukkan bahwa niat instruktur untuk mengadopsi pembelajaran digital berbasis game secara langsung dipengaruhi oleh beberapa faktor: dunia teknologi baru, kegunaan membuang rasa bosan, norma subyektif, dan inovasi pribadi. Bahkan jika tidak ada efek kurikulum yang ditemukan, efek kurikulum yang dimediasi dapat diasimilasi secara penuh dan bermanfaat oleh siswa.
EXPLORING HUMAN CAPITAL DALAM TINGKAT PENDIDIKAN PERAN APLIKASI SISTEM INFORMASI AKUNTANSI MENGATASI DETEKSI FRAUD PADA APLIKASI SHOPEE Hertati, Lesi; Yadiati, Winwin
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i1.11457

Abstract

This research aims to explore the importance of human capital such as level of education, understanding and expertise in order to detect fraud in accounting information system software in order to detect fraud. The success of an accounting information system in detecting and preventing fraud does not only depend on technology, but also on the quality of human resources involved in the use, management and development of the system. This study uses descriptive and verification analysis of the role and contribution of human capital, such as knowledge, skills and attitudes, in increasing users of accounting information systems related to fraud detection in the Shopee application. Data was collected through interviews with Indo Global Mandiri University students who use Shopee. The analytical tool used in this research is SEM PLS. The research results prove that understanding of finance, knowledge of information technology, and high analytical skills of human resources can detect fraud in the Shopee application. The research results prove that human capital can be the key to success in increasing the level of education related to accounting information systems that focus on fraud detection in the Shopee application. The role of effective human capital is to increase resilience to potential fraud risks in an increasingly complex business environment.
PERUBAHAN STRUKTUR MODAL MENYEBABKAN PERUBAHAN KINERJA KEUANGAN Safkaur, Otniel; Hertati, Lesi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 9 No. 2: Juni 2020
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v9i2.2713

Abstract

This research is conducted at Foreign Banks in Indonesia Data analysis techniques used is SEM. The results showed that changes in capital structure caused changes in financial performance. Problems between company managers and lenders and problems between company managers and company owners. The problem between company managers and creditors lies in the company's inability to return borrowed funds due to the misconduct or decisions of company managers. The role of the capital structure of financial institutions is similar to other non-financial companies where some of the opinions were based on the theory of Perfect World. Keyword: Capital Structure, Financial Performance, Finance, Foreign Bank, Financial Institutions ABSTRAK Penelitan ini dilakukan pada Bank Asing yang berada di Indonesia. Teknik analisis data yang digunakan adalah SEM. Hasil penelitian menunjukan bahwa perubahan struktur modal menyebabkan perubahan kinerja keuangan. Persoalan antara pengelola perusahaan dengan pemberi pinjaman dan persoalan antara pengelola perusahaan dengan pemilik perusahaan. Persoalan antara pengelola perusahaan dengan pemberi pinjaman terletak pada ketidakmampuan perusahaan mengembalikan dana yang dipinjam karena kesalahan tindakan atau keputusan pengelola perusahaan. Peran struktur modal institusi keuangan mirip dengan perusahaan non keuangan lainnya, dimana sebagian pendapat tersebut didasari oleh teori perfect world. Kata kunci: Struktur Modal, Kinerja Keuangan, Keuangan, Bank Asing, Lembaga Keuangan
PENGARUH SISTEM INFORMASI MANAJEMEN LINGKUNGAN TERHADAP GOOD GOVERMENT GOVERNANCE Hertati, Lesi; Safkaur, Otniel
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 10 No. 1: Desember 2020
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v10i1.3003

Abstract

An Environmental Management Information System is an information system that produces outputs using inputs that can process all the information needed to meet the organization's objectives for management activities. A good Environmental Management Information System is able to balance the costs and benefits to be gained, meaning an environmental management information system that will save costs, increase revenue that arises from very useful information. The organization must realize that meticulous technology can design and implement an environmental management information system to suit its desires in determining cost limits from the point of benefit to be obtained, then the resulting Environmental Management Information System will provide benefits and money. Integrated and flexible information technology is an environmental management information system tool, in information processing in order to design an environmental management information system that is able to serve the main task. The purpose of the environmental management information system is to meet the general information needs of all managers in the company or within the organizational subunits of the company. The environmental management information system provides users with information in the form of reports and outputs from various mathematical simulation models. The results of this study indicate that the environmental management information system can provide good or bad changes in Good Government Governance that are managed by the company. This research was conducted at PT Bukit Asam Indonesia located in South Sumatra. Keywords: Environmental Management Information System, Good Government Governance
PENGARUH PROFITABILITAS, LEVERAGE, STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN ERA PANDEMI COVID-19 Ilyas, Meifida; Hertati, Lesi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 11 No. 2: Juni 2022
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v11i2.6744

Abstract

Accountants need to consider all current and future relevant information about the related business so it is necessary to carefully consider the Covid-19 timeframe for the financial reporting period. Financial statements break down financial items into smaller units of information and see their meaningful relationships with one another, both quantitative and non-quantitative data, with the aim of knowing deeper financial conditions which are very important for making the right decisions. This research was conducted on food and beverage companies on the Indonesia Stock Exchange for the 2015-2019 period totaling 30 (thirty) populations. The results of the study show that the influence of profitability, leverage, capital structure and dividend policy has an effect on company value in the era of the covid-19 pandemic. This study uses the Profitability Ratio tool to measure the company's ability to generate profits (profitability) at a certain level of sales, assets, and share capital. The company's financial statement information contains four ratios, namely profit margin, net profit margin, return on investment (ROI) or return on total assets (ROA), and return on equity (ROE). in one accounting period can know the financial statements accurately. Keywords: Profitability, Leverage, Capital Structure and Dividend Policy, Firm Value Akuntan perlu mempertimbangkan semua informasi yang relevan saat ini dan masa depan tentang bisnis keuangan terkait sehingga perlu mempertimbangkan dengan cermat pelaporan keuangan era pademi Covid-19.. Manfaat laporan keuangan adalah guna memecah masalah keuangan sebagai informasi yang kecil dan dapat melihat hubungan yang bermakna satu sama lain, baik data kuantitatif maupun non-kuantitatif, dengan tujuan untuk mengetahui lebih dalam kondisi keuangan guna pengambilan keputusan yang tepat. Penelitian ini dilakukan pada perusahaan makanan dan minuman di Bursa Efek Indonesia periode 2015-2019 yang berjumlah 30 (tiga puluh) populasi. Hasil penelitian menunjukkan bahwa pengaruh profitabilitas, leverage, struktur modal dan kebijakan dividen berpengaruh terhadap nilai perusahaan di era pandemi covid-19. Penelitian ini menggunakan alat Rasio Profitabilitas untuk mengukur kemampuan perusahaan dalam menghasilkan laba (profitabilitas) pada tingkat penjualan, aset, dan modal saham tertentu. Informasi laporan keuangan bisnis perusahaan memuat empat rasio, yaitu profit margin, net profit margin, return on investment (ROI) atau pengembalian total aset (ROA), dan return on equity (ROE). dalam satu periode akuntansi guna mengetahui laporan keuangan secara akurat. Kata Kunci: Profitabilitas, Leverage, Struktur Modal dan Kebijakan Dividen, Nilai Perusahaan
PREDICTION TEKNOLOGI INFORMASI BERPENGARUH PADA MODEL BISNIS KEUANGAN MASA COVID-19 Hertati, Lesi; Safkaur, Otniel; Syafarudin, Afriapollo; Fery, Irlan
I-Economics Vol 6 No 2 (2020): I-ECONOMIC: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v6i2.6211

Abstract

Information technology is developing so rapidly virtually, where technology allows users to interact with an environment that is simulated online, a tool that has a number of accurate information that can be accessed online to receive information. Copid_19 information technology has a bad impact on the business activities of small and medium businesses so that the supply of goods becomes using, considering that performance targets other than profit are declining for the company because it does not obtain sales transactions, ultimately the flow of funds from customers is more hampered. The copid-19 outbreak caused it to reduce company financial statements and business practices and profitability according. Copid-19 information technology outbreaks cause customers to make the decision to stay at home with no outside activities, ultimately stopping business practices and other transactions for the company. Public media such as the Web, private social networks, wikis and blogs are important tools for companies to communicate, collaborate and share information about sales through the system and even evaluate directly how sales take place. The data analysis technique used in this study is the Structural Equation Modeling (SEM) technique, in micro and small medium enterprises in Indonesia that are related and 112 samples are collected in micro small and medium businesses spread across Indonesia. The results showed that the copid-19 outbreak information technology was quite influential on the company's financial statements and business practices. Companies must consider losses due to obsolescence of inventory and company income will decrease. This research was conducted at micro small and medium enterprises in Indonesia which were affected by Corona.
Co-Authors Aberta, Fina Adelia Prameswari, Femy Ainul Yaqin Al Qubro, Khodijah Alfianti, Sarahdillah Allya, Veni Amrina Rosada, Amrina Ani, Anis Anggreq Aprilia, Lifa Apriyanti Apriyanti Apriyanti, Anggi Argeto , Valentino Aris Munandar Aryani, Reny Asharie, Asmawati Asmawati Asmawati Asmawati Athalla, M. Radjab Athalla, Muhammad Radjab Avini, Terti Ayu Safitri , Della Azizah, Tyara Nur Berliana, Eliya Cahyani, Mitha Callistasari, Nidia Putri Choiriya, Nabila Cristina, Natalia Neisya Dani, Suci Rahma Della Ayu Lestari DP, Mohammad Kurniawan Dwi Oktarini, Rahmi Dzaironi, Muhammad Erin, Arif Kurnia Fadhilsyah, Muhammad Fitriani, Desy Haidar, Hala Haidir, Hala Harry Suharman Haryono Umar Hasna, Nabilah Sajidah Hendarmin, R.M. Rum Hendarmin, Rum Heriyati, Agustina Heryati, Agustina Hidayahtullah, Hafiz Hidayat, Janthy Ilyas, Meyfida Indah Permatasari Indra Indra Inten Meutia Irena, Angelina Irlan Fery, Irlan Iskak, Jamaludin Karina, Arihta Kartika, Annisa Dwi Kemalasari, Febyanti Khalilly, Muhammad Naufal Kurniawan DP, Mohammad Lazuarni, Syafira Lestari Setia Ningrum, Ayu Letari, Rahayu Tri Lili Syafitri, Lili Lilis Puspitawati Marlina, Ressy Maulana, Fakhrezi Mayang Sari Meifida Ilyas Meiriasari, Vhika Misko, Misko Muhammad Fikri Mutiara Puteri, Adinda Nani Cahyani Nauly, Akta Dia Noer, Namira Imelia Ramadiena Nopriansyah, Arief Nur Aini Nur Syabitha, Fidya Nurfaiza, Nabila Nurhalizah, Nadila Oktaria, Dwi Otniel Safkaur Palinggau, Aling Paramita, Lidiya Pebianti, Alpina Pebriani, Reny Aziatul Pratama, Yopan Pratami, Salsabilah Pratiwi, Anggun Nia Prayoga, Panca Priandi, M. Ronal Purnamasari, Evi Putra, Mohammad Kurniawan Darma Putri Ayu Lestari Putri, Andini Utari Putri, Sara Ayudia Rafika Sari Rahmahtullah, Rafifa Rahmayang, Tito Ramadhan, Rio Ramadianti, Ramadianti Ratih Puspitasari Ratu, Mutiara Kemala Ricardo, Riki Rizki, Sutra Meilani Romli, Harsi Romri, Arsi Sadana, Afdan Mifta Saputra, Ariansyah Saputra, Tedy Setiawan sari , Novita Sari, Desti Rahma Sari, Mei Shellamitha, Dinda Siti Aminah Siti Komariah Hildayanti, Siti Komariah Siti Zahara, Meisin Sondang, Virgus Ari Suryati Susanti, Ines Dwi Syafarudin, Afriapollo Syafitri, Lily Syafri, Lili Tamiah, Aisyah Tampubolon, Enggal Marito Yuliarti Terrtiavini, Terrtiavini Terttiaavini Terttiaavini, Terttiaavini Tsabita, Putri Utami, Indriani Putri Wahyuni, Ningsih Wijaya, Putra Oktri Winwin Yadiati Yulius, Yosef