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All Journal Jurnal Tabarru': Islamic Banking and Finance Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Scientia Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Pengabdian Masyarakat Bhinneka JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Jurnal Pengabdian Masyarakat Bangsa AMMA : Jurnal Pengabdian Masyarakat
Nelly Patria
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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The Influence of Product Security on Purchasing Decisions with Hedonic Browsing as a Moderating Variable Ida Harahap; Bangun Sentosa D. Haryanto; Nelly Patria; Marcelitha Tabita Montolalu; Eva Purnamasari
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.984

Abstract

This research is a quantitative study with an explanatory approach that uses previous research as the primary weapon for building, modifying, and proving the hypotheses developed by the researcher in this article. The data used in this study are primary data obtained by the researcher from two hundred and seventy-five Tokopedia consumers spread throughout Indonesia, with a minimum of two shopping categories. The data obtained by the researcher must be validated, the variables must be tested for reliability, and the hypothesis must be proven through the path coefficient. The flows mentioned by the researcher are a sequence of tests using the innovative PLS 4.0 analysis tool. The results of this article show that each hypothesis used in this study is acceptable and even more interesting than the three previous studies. The results from the first row of the third table above indicate that the Product Security variable can have a positive relationship and a significant influence on Purchasing Decisions. The P-values are positive and below the 0.05 significance level, namely 0.019. These results indicate that the higher the level of security of a product, the higher the level of comfort and consumer interest in making a Purchase Decision. The next row shows that the second hypothesis in this study is also acceptable because the P-values are positive and below the 0.05 significance level, namely 0.000. Thus, the higher the consumer's Hedonic Browsing nature, the stronger the influence of Product Security on Purchasing Decisions. Based on this, it can be concluded that the first and second hypotheses in this article can be accepted and proven.
PENDAMPINGAN IMPLEMENTASI SISTEM AKUNTANSI BERBASIS APLIKASI UNTUK UMKM Rusman, Hedar; Pamungkas, Eko Wiji; Kalsum, Ummu; Patria, Nelly; Surahman, Bambang
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.v5i5.36055

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegangperanpentingdalamperekonomiannasional, namunseringkalimenghadapitantangandalampengelolaankeuangan yang efektif. Salah satu solusi yang muncul adalah penerapan sistem akuntansi berbasis aplikasi, yang memungkinkan UMKM untuk mengelola keuangan mereka secara lebih efisien, transparan, dan akurat. Artikel ini membahas pentingnya pendampingan dalam implementasi sistem akuntansi berbasis aplikasi untuk UMKM, berdasarkan kajian literatur terkini. Proses pendampingan ini mencakup pelatihan, pemahaman akan fungsi-fungsi aplikasi, serta penyesuaian dengan kebutuhan spesifik UMKM. Berdasarkan berbagai studi, pendampingan terbukti mampu meningkatkan kapasitas pengelolaan keuangan UMKM, memudahkan proses pencatatan, serta mendukung pelaporan keuangan yang lebih baik. Implementasi sistem akuntansi berbasis aplikasi juga membantu UMKM dalam mematuhi regulasi keuangan, meningkatkan efisiensi operasional, dan mempermudah akses ke pembiayaan formal. Artikel ini menyoroti manfaat serta tantangan yang dihadapi UMKM dalam mengadopsi teknologi ini, dan menekankan pentingnya peran pendampingan yang berkelanjutan untuk memastikan kesuksesan implementasi.
THE INFLUENCE OF AUDITOR INTEGRITY ON INTERNAL AUDIT EFFECTIVENESS WITH AUDITOR COMPETENCE AS A MODERATING VARIABLE Lidyah, Rika; Purnomo, Purnomo; Patria, Nelly; Hafqi Putri, Eka Lestari; Kusiyah, Kusiyah
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12012

Abstract

Abstract Researchers believe in two things, namely, first, the Auditor Integrity variable can have a positive relationship and have a significant influence on Internal Audit Effectiveness. Second, researchers determine that the Auditor Competence variable can moderate the influence of the Auditor Integrity variable on Internal Audit Effectiveness. Therefore, this research aims to analyze the influence of the Auditor Integrity variable on the Effectiveness of Internal Auditors with Work Competence as a moderating variable. This research is a quantitative research with an exploratory approach that collects data using a questionnaire method. The data used in this research is primary data. The data was analyzed using the smart PLS 4.0 analysis tool. The research results show that the Auditor Integrity variable has a positive relationship and a significant influence on the Internal Audit Effectiveness variable because the better the Auditor's Integrity, the more independent the auditor, the more likely he is to intervene, and is believed to be able to complete his tasks well. Apart from that, the Audit Competency variable can also moderate the two variable relationships above. Keywords : Auditor Integrity, Internal Audit Effectiveness, Auditor Comptence
Ethical Challenges And Professional Skepticism In The Age Of Automated Auditing Fadlilah, Andi Hidayatul; Nugroho, Dwiyanjana Santyo; Patria, Nelly
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.9573

Abstract

The rapid advancement of artificial intelligence (AI) and automation technologies has reshaped the landscape of financial auditing, introducing both opportunities and ethical challenges. Automated auditing systems enhance efficiency, accuracy, and fraud detection, yet they also raise concerns about auditor independence, accountability, and the erosion of human judgment. This study examines how automation affects ethical decision-making and professional skepticism among auditors in technology-driven environments. Drawing on qualitative and quantitative insights, it explores issues such as algorithmic bias, data integrity, confidentiality, and the shifting roles of auditors in overseeing machine-generated evidence. The findings reveal that while automation improves analytical precision, it simultaneously challenges traditional ethical frameworks by blurring responsibility between human professionals and automated systems. To maintain trust and credibility in the auditing profession, auditors must balance technological reliance with critical thinking, ethical vigilance, and continuous professional development.
Peningkatan Kompetensi Akuntasi Dasar Bagi Remaja dan Pemuda dalam Literasi Finansial Patria, Nelly
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.709

Abstract

Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi akuntansi dasar bagi remaja dan pemuda sebagai fondasi dalam penguatan literasi finansial. Kegiatan dilaksanakan melalui metode pelatihan partisipatif yang menggabungkan pemahaman teori dan simulasi praktik pencatatan keuangan, penyusunan anggaran, serta pelaporan sederhana. Peserta pelatihan terdiri atas 35 remaja dari komunitas lokal yang dipilih berdasarkan minat terhadap kewirausahaan dan pengelolaan keuangan. Hasil kegiatan menunjukkan adanya peningkatan signifikan terhadap pemahaman konsep akuntansi dasar, terutama dalam mengidentifikasi transaksi keuangan, menyusun laporan keuangan sederhana, dan menganalisis kondisi keuangan pribadi maupun usaha kecil. Selain itu, peserta menunjukkan kesadaran yang lebih tinggi akan pentingnya literasi finansial dalam mendukung perilaku keuangan yang berkelanjutan dan semangat kewirausahaan. Program ini diharapkan menjadi model edukasi finansial bagi komunitas pemuda lainnya.
Co-Authors Amalia, Mekar Meilisa Andi Hidayatul Fadlilah Anwar, Muh. Abduh. Bangun Sentosa D. Haryanto Eka Lestari Hafqi Putri Eva Purnamasari Halim Halim Halim, Halim Ida Harahap Karim, M Karim, M. Kusiyah Marcelitha Tabita Montolalu Nugroho, Dwiyanjana Santyo Oktarina, Karlini Pamungkas, Eko Wiji Purnomo Purnomo Purnomo Purnomo Riansyah, Ananda Adi Rika Lidyah Rusman, Hedar Sudi, Mohamad Surahman, Bambang Syafrul Antoni Ummu Kalsum Upik Djaniar Zaman, Delfian Zul Ihsan Mu'arrif