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All Journal Jurnal Media Wahana Ekonomika JURNAL LENTERA BISNIS Community Development Journal: Jurnal Pengabdian Masyarakat Ilomata International Journal of Management Indonesian Community Journal Social Science Academic Jurnal Ekualisasi Journal of Community Research & Engagement (JCRE)
Ika Agustina
Prodi Akuntansi, STIE Ganesha Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Sosialisasi Penggunaan Tool Mendeley Kepada Mahasiswa STIE Ganesha Aep Saefullah; Hendra Candra; Ika Agustina; Arief Syahreza; Umar Syahid Fatahillah; Ibah Misbah
I-Com: Indonesian Community Journal Vol 3 No 1 (2023): I-Com: Indonesian Community Journal (Maret 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.644 KB) | DOI: 10.33379/icom.v3i1.2277

Abstract

Menghindari budaya plagiat memerlukan upaya dan komitmen semua pihak. Pengabdian masyarakat ini bertujuan memberikan pengetahuan kepada 85 mahasiswa STIE Ganesha penggunaan aplikasi mendeley. Kegiatan berlangsung selama empat bulan dari Oktober 2022 hingga Januari 2023 melalui sosialiasi, pelatihan,  ceramah, diskusi, pre-test, post test dan praktikum langsung. Hasil penelitian bahwa mahasiswa mengapresiasi kegiatan dengan baik dan positif ditandai dengan antuasiasnya selama kegiatan. Kegiatan ini bermanfaat dan turut membantu mahasiswa dalam tugas perkuliahan. Mahasiswa lebih produktif dalam membuat karya tulis ilmiah. Mahasiswa dapat praktik langsung dan mengoperasikan mendeley mulai mendownload aplikasi, mencari daftar pustaka dan menginput sumber berbagai refrensi baik dari buku, jurnal, dan situs. Kendala  yang ditemukan yaitu mahasiswa tidak konsisten dalam penggunaan mendeley, oleh karena itu diperlukan pendampingan dosen yang berkelanjutan pasca kegiatan sosialisasi. Peran dosen sangat signifikan untuk meningkatkan kualitas karya ilmiah mahasiswa. Pihak kampus perlu membuat program guna menunjang skill menulis mahasiswa seperti coaching dan workshop penulisan karya ilmiah.
Implementasi Prinsip Pareto Dan Penentuan Biaya Usaha Seblak Naha Rindu Aep Saefullah; Ahmad Fadli; Nuryahati; Ika Agustina; Farhat Abas
Jurnal Media Wahana Ekonomika Vol. 20 No. 1 (2023): Jurnal Media Wahana Ekonomika, April 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v20i1.11077

Abstract

ABSTRAK   Tujuan penelitian guna mengetahui penerapan Prinsip Pareto dan menentukan kebutuhan biaya usaha kuliner makanan Seblak Naha Rindu. Metode penelitian menggunakan Diagram Pareto. Penelitian berlangsung selama empat bulan sejak bulan September hingga Desember 2022 dengan objek usaha seblak yang dikelola empat mahasiswa STIE Ganesha Jakarta. Teknik olah data dilakukan dengan pembuatan diagram Pareto, observasi, dan pengamatan lapangan. Berdasarkan hasil penelian, terdapat 11 permasalahan usaha Seblak Naha Rindu yang perlu diselesaikan segera oleh pelaku usaha. Prinsip ini menyatakan bahwa dalam banyak kasus 80% akibat disebabkan oleh 20% penyebab. Urutan masalah mulai dari yang paling urgent untuk segera diatasi antara lain a) promosi tidak gencar, b) inovasi produk, c) hasil olahan tidak matang/merata, d) takaran bumbu tidak merata, e) kurangnya SDM yang terampil dalam memasak, f) menu varian tidak update, g) bahan baku kadaluarsa, dan h) lokasi usaha tidak nyaman/kotor. Selanjutnya i) tidak ada fasilitas internet, j) tata ruang lokasi usaha, serta k) kartu member pelanggan. Adapun menentukan biaya usaha Seblak Naha Rindu dapat diketahui dengan 10 kegiatan yaitu a) promosi produk, b) riset inovasi produk, c) gaji karyawan, d) pemasangan instalasi jaringan internet, e) bahan baku, f) alat perlengkapan, g) tata ruang, h) kartu member pelanggan, i) lain-lain, j) pelatihan SDM karyawan.   Kata Kunci: Prinsip Pareto; Penentuan Biaya; Usaha Seblak; Naha Rindu.     ABSTRACT   This study aims to determine the implementation of the Pareto Principle and to determine the cost requirements for the Seblak Naha Rindu food culinary business. The research method uses Pareto Diagrams. The research was conducted for four months from September to December 2022 with the object of the seblak business managed by four STIE Ganesha Jakarta students. Data processing techniques are carried out by making Pareto diagrams, observations, and field observations. This principle states that in most cases 80% of the consequences are caused by 20% of the causes. Based on the research results, there are 11 Seblak Naha Rindu business problems that need to be resolved immediately by business actors. The sequence of problems starting from the most urgent to be resolved immediately includes a) incessant promotion, b) product innovation, c) processed products are not cooked / evenly distributed, d) uneven seasoning doses and e) lack of skilled human resources in cooking, f) menu variants are not updated, g) expired raw materials, and h) uncomfortable/dirty business locations. Furthermore, i)  there are no internet facilities, j) layout of the business location, and k) customer member cards. As for determining the cost of Seblak Naha Rindu's business, it can be found with 10 activities, namely a) product promotion, b) product innovation research, c) employee salaries, d) internet network installation, e) raw materials, f) equipment, g) layout, h) customer member cards, i) others, j) employee HR training.   Keywords : Pareto Principle; Costing, Seblak Business, Naha Rindu
PENERAPAN MANAGEMEN STRATEGIK ; SEBUAH LITERATUR REVIEW Ika Agustina; Farhat Abas; Elvira Sitna Hajar; Aep Saefullah
JURNAL LENTERA BISNIS Vol. 12 No. 3 (2023): JURNAL LENTERA BISNIS, September 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i3.975

Abstract

This research aims to provide a comprehensive literature review on Strategic Management, focusing on its philosophy, stages, and models. The introduction presents the conceptual landscape of Strategic Management and the need for a profound understanding of the philosophies, stages, and models applied in a business context. The research method employs a literature review approach, specifically a Systematic Literature Review (SLR), analyzing 50 international and national research books and articles. Key findings involve the identification and analysis of the philosophies underpinning Strategic Management, critical stages in its implementation process, and effective models across various industries. The implications of this research encompass a enhanced understanding of the essence of Strategic Management for improved decision-making in dynamic business environments. Key words: Strategic Management, Philosophy, Stages, Models, Literature Review
PELATIHAN PENULISAN BOOK CHAPTER AKUNTANSI BERBASIS KEBERLANJUTAN, PILAR BISNIS MASA DEPAN BAGI DOSEN STIE GANESHA Ika Agustina; Aep Saefullah; Haria Saputri; Tohiroh Tohiroh; Rony Marthin Sitohang; Rita Rita; Moh Tahang; Cinta Rahmi; Rasmawati AR; Ichsan Gaffar; Halim Tjiwidjaja; Elvira Sitna Hajar; Idrisi Raliya Putera
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.42702

Abstract

Dalam era globalisasi, akuntansi berbasis keberlanjutan menjadi perhatian utama di dunia bisnis karena berperan penting dalam menjaga keseimbangan antara keuntungan ekonomi, tanggung jawab sosial, dan kelestarian lingkungan. Namun, literatur akademik terkait akuntansi berbasis keberlanjutan di Indonesia masih terbatas. Oleh karena itu, STIE Ganesha menyelenggarakan pelatihan penulisan book chapter dengan tema “Akuntansi Berbasis Keberlanjutan: Pilar Bisnis Masa Depan” untuk meningkatkan produktivitas akademik dosen dalam menghasilkan karya ilmiah yang relevan dan aplikatif. Kegiatan ini menggunakan metode pelatihan interaktif yang berlangsung selama tiga sesi, meliputi tahap perencanaan, pelaksanaan, dan evaluasi. Setiap sesi dirancang untuk membekali peserta dengan pemahaman teknik penulisan akademik, mulai dari penyusunan kerangka tulisan hingga finalisasi draft book chapter yang sesuai dengan panduan penerbitan. Kegiatan dilaksanakan pada Hari Sabtu, 24 November 2024 pada pukul 09.00 hingga 12.00 WIB. Hasil kegiatan menunjukkan bahwa pelatihan ini berhasil meningkatkan kapasitas dosen dalam menulis karya ilmiah berkualitas. Sebagian besar peserta mampu menyelesaikan draft book chapter yang mengintegrasikan konsep keberlanjutan dalam praktik akuntansi. Selain itu, kegiatan ini mendorong kolaborasi antar-dosen dalam penulisan akademik dan menghasilkan buku kompilasi yang akan diterbitkan oleh penerbit bereputasi. Implikasi dari kegiatan ini mencakup kontribusi nyata dalam memperkaya literatur di bidang akuntansi berbasis keberlanjutan, yang dapat digunakan sebagai referensi bagi mahasiswa, dosen, praktisi, dan pembuat kebijakan. Kegiatan ini diharapkan memberikan dampak jangka panjang dalam mendukung pengembangan praktik akuntansi yang lebih bertanggung jawab di Indonesia.
Financial Management Strategy for Sustainable Development of Micro, Small, and Medium Enterprises (MSMEs): Evidence from Pondok Petir Subdistrict, Bojongsari District, Depok City Ahmad Fadli; Ramadani Pardian; Ika Agustina; Rila Janara Putri; Dinda Olivia Silva
Social Science Academic Vol. 4 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.10002

Abstract

This study aims to formulate a sustainable financial management strategy for Micro, Small, and Medium Enterprises (MSMEs) located in Pondok Petir Subdistrict, Bojongsari District, Depok City. While MSMEs constitute a vital engine of the national economy, practitioners in this sector continue to grapple with persistent structural constraints including limited financial literacy, restricted access to formal financing, and vulnerability to production cost volatility. A descriptive qualitative research design was adopted, employing purposive sampling to engage 92 MSME operators as primary informants, complemented by field observations, questionnaire surveys, and in-depth interviews. To enhance analytical depth and validate preliminary findings, a Focus Group Discussion (FGD) was conducted with a diverse group of stakeholders encompassing representatives from the local government, MSME associations, business development clinics, academic institutions, and commercial banking entities. The findings reveal that MSMEs in Pondok Petir possess notable organizational strengths, including a sizeable and cohesive business community, demonstrated entrepreneurial resilience, and locally competitive advantages in the culinary and creative service industries. Nonetheless, critical weaknesses persist in the form of inadequate financial literacy, absence of standardized bookkeeping, and constrained capital access. On the external dimension, significant opportunities arise from government-driven development programs, the availability of microfinance instruments, and expanding digital marketing ecosystems, while threats emanate from raw material price instability, fluctuating consumer demand, and market saturation. SWOT matrix analysis positions MSMEs in Quadrant I, prescribing an aggressive SO strategy characterized by measures to bolster financial literacy, formalize cooperative-based financing mechanisms, accelerate digital marketing adoption, and establish collective procurement systems for raw materials. This research contributes to the development of a participatory financial strategy framework aimed at reinforcing the competitive capacity of local MSMEs and may serve as a strategic reference for governments, financial institutions, academics, and the broader business community
Pelatihan Penulisan Jurnal Ilmiah Bereputasi bagi Dosen STIE Ganesha Jakarta Elvira Sitna Hajar Vira; Ika Agustina; Fisy Amalia
Journal of Community Research & Engagement Vol. 3 No. 1 (2026): July 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/1jy18m22

Abstract

Abstract Rendahnya jumlah publikasi ilmiah bereputasi dari kalangan dosen perguruan tinggi swasta masih menjadi persoalan mendasar dalam ekosistem akademik Indonesia. Dosen STIE Ganesha Jakarta menghadapi tantangan nyata dalam menyusun dan mempublikasikan karya ilmiah pada jurnal nasional terakreditasi SINTA 1–3 maupun jurnal internasional bereputasi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi dosen STIE Ganesha dalam penulisan artikel ilmiah bereputasi melalui pelatihan terstruktur. Kegiatan dilaksanakan pada 30 April 2026 di Tangerang Selatan, diikuti oleh 25 dosen dari berbagai program studi. Metode pelaksanaan mencakup pelatihan interaktif, studi kasus artikel yang telah terbit, pendampingan individual dalam menyusun draft artikel, dan simulasi proses peer-review. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap struktur IMRAD, teknik literature review, identifikasi research gap, serta proses parafrase dan penghindaran plagiarisme. Sebanyak 80% peserta mampu menyusun kerangka artikel ilmiah lengkap pada akhir sesi, dan 60% menyatakan siap untuk mengajukan artikel ke jurnal SINTA 2–3 dalam tiga bulan ke depan. Kegiatan ini memberikan kontribusi nyata terhadap peningkatan kapasitas publikasi ilmiah dosen STIE Ganesha.
Love, Compassion, and Sustainability Accounting: An Islamic Values-Based Framework for Ethical and Spiritual Sustainability Reporting Ika Agustina; Elvira Sitna Hajar; Tetty Nur Intan Rifia; Azizatul Munawaroh; Rindu Ferdina Lestari; Rahmat Irawan
Social Science Academic Vol. 4 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.10551

Abstract

This study proposes a conceptual framework for sustainability accounting grounded in Islamic values of love and compassion (mawaddah and rahmah). Employing a qualitative library research methodology, the study synthesizes classical Islamic sources—the Quran, Hadith, and juristic principles—alongside contemporary sustainability literature encompassing GRI standards and ESG frameworks. The analysis identifies five foundational elements of an Islamic sustainability accounting framework: (1) accountability toward all of creation (rahmah); (2) balance across economic, social, and environmental dimensions (tawazun); (3) intergenerational compassion (maslahah and amanah); (4) transparency as an expression of love and honesty (sidq); and (5) ethical consumption and production (qana'ah and itqan). The proposed framework is not merely normative but offers actionable sustainability reporting indicators applicable across diverse organizational contexts. This study contributes an epistemological dimension to Islamic accounting theory by integrating spiritual and ethical values into sustainability reporting practice, thereby enriching the broader discourse on accountable, inclusive, and equitable sustainable development.
DAMPAK PSIKOLOGI KARYAWAN DAN TARIF PAJAK TERHADAP MOTIVASI KERJA KARYAWAN PJLP (Studi Kasus Pada Kebijakan Pemototongan PPh Pasal 21 Di RSUD Pasar Minggu) Ika agustina; Retno Rizki; Yandi Asmana
Jurnal Ekualisasi Vol. 7 No. 2 (2026): July 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/z3bj1819

Abstract

This study aims to analyze the influence of employee psychology and tax rates on the work motivation of Individual Service Providers (PJLP) in relation to the year-end Article 21 income tax withholding policy implemented at RSUD Pasar Minggu, South Jakarta. The research was conducted in response to employees’ perceptions of unfairness, anxiety, and declining motivation due to lump-sum tax deductions applied without prior explanation. A quantitative descriptive method with an associative design was employed, and data were collected through questionnaires distributed to PJLP employees. The analysis included validity and reliability testing, normality testing, heteroscedasticity testing, and multiple linear regression, with hypothesis testing performed using t-tests and F-tests. The findings reveal that: (1) employee psychology significantly affects work motivation, where higher perceptions of fairness and transparency lead to increased motivation; (2) tax rates have a significant negative effect on motivation when higher deductions are imposed without adequate socialization; and (3) employee psychology and tax rates simultaneously exert a significant influence on work motivation. The study concludes that the year-end withholding policy impacts both the financial and psychological aspects of employees. Therefore, enhanced transparency, communication, and socialization are essential to ensure that tax deductions are fairly understood and accepted by employees.
PENGARUH PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Putri Angelina; Ika agustina; Ujang Kusnaedi
Jurnal Ekualisasi Vol. 7 No. 2 (2026): July 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/6c4h9a75

Abstract

This study examines the effect of profitability on tax avoidance, with firm size as a moderating variable, in mining companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This research employs a quantitative approach based on agency theory, which explains conflicts of interest between management and shareholders in corporate decision-making, including tax strategies. The data used are secondary data obtained from the annual financial statements of the companies. A total of 22 companies were selected using purposive sampling. Data analysis was carried out using Moderated Regression Analysis (MRA) with the assistance of SPSS software. The results indicate that profitability has a significant effect on tax avoidance, meaning that higher profitability increases the tendency of companies to reduce their tax burden. However, firm size does not moderate the relationship between profitability and tax avoidance. This finding suggests that internal financial performance, particularly profitability, plays a more dominant role in influencing tax avoidance practices than firm size in Indonesian mining companies.
The Operational Risk Management and Supplier Service Recovery in Improving Customer Satisfaction Ichsan Gaffar; Ika Agustina; Tohiroh; Adi Wicaksono
Ilomata International Journal of Management Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i2.1151

Abstract

Currently, many production facilities are very concerned about the sustainability of their production processes. Generally, ICS users need suppliers to maintain production facilities, especially during the operation period. Therefore, response of supplier is important to recover the critical equipment of production facilities such as ICS in Indonesia. In this study, ORM (Operational Risk Management) was chosen as one of the independent variables along with Supplier Service Recovery to create customer satisfaction who do not have a service contract with the supplier. Strategy of suppliers is needed to find good after sales service. There is a research gap in this study between the expectations of ICS users and their Satisfaction without considering long-terms relationship and long term marketing /business plan. This is conducted using a quantitative approach. Data collection method is done by providing a list of questions and sent to users maintenance managers where are located with in Indonesia. The 20 questionnaires are developed according to each variable. The 5-point Likert scale is used. The tool of analyze is using the Structural Equation Model with the WarpPLS 7.0. approach. ORM is found to mediate the relationship between supplier service recovery and customer satisfaction but supplier service recovery will not give impact to customer satisfaction directly. The ORM and Supplier Service Recovery are proven to bring satisfaction to ICS customers.
Co-Authors Adi Wicaksono Aep Saefullah Ahmad Fadli Arief Syahreza Cinta Rahmi Dinda Olivia Silva Elvira Sitna Hajar Farhat Abas Fisy Amalia Halim Tjiwidjaja Haria Saputri Hendra Candra Ibah Misbah Ichsan Gaffar Idrisi Raliya Putera Moh. Tahang Munawaroh, Azizatul Nuryahati Putri Angelina Rahmat Irawan Ramadani Pardian Rasmawati A. R. Retno Rizki Rila Janara Putri Rindu Ferdina Lestari Rita Rita Rony Marthin Sitohang Tetty Nur Intan Rifia Tohiroh Tohiroh Tohiroh Ujang Kusnaedi Umar Syahid Fatahillah Yandi Asmana