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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi dan Keuangan Juara: Jurnal Riset Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Prosiding Seminar Nasional Darmajaya Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JAE (Jurnal Akuntansi dan Ekonomi) TEKNOSASTIK Jurnal Akuntansi Kompetif Jurnal Ilmiah Edunomika (JIE) Widya Akuntansi dan Keuangan GEMA : Jurnal Gentiaras Manajemen dan Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Mandala Pengabdian Masyarakat DEDIKASI PKM Jurnal Pengabdian kepada Masyarakat EkoPreneur Disclosure: Journal of Accounting and Finance eCo-Fin Empowerment: Jurnal Pengabdian Masyarakat NEAR: Jurnal Pengabdian kepada Masyarakat Governors Jurnal Pemberdayaan Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Mosintuwu Jurnal Pengabdian Kepada Masyarakat JURDIASRA
Imelda Sinaga, Imelda
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Application of Accounting Information Systems on profitability in Bank Syariah Indonesia Sinaga, Imelda; Suharsana , Yohannes; Tania, Elizabeth Lusi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.9419

Abstract

The purpose of this study is to reveal the significant influence of AIS (Accounting Information System) in the form of total assets, working capital, earning after tax, net operating assets, capitalization and cost efficiency on Islamic banking ROE. The research location used Islamic banking with audited financial statements. The number of samples in this study 45 financial statements. Research methods using multiple linear regression with software EVIEWS with descriptive analysis, classical assumption test and regression test panel data. There is an effect of capitalization Information System and cost effisiency on ROE that Islamic banking can adapt to changes in the environment and show a high level of competitiveness, thereby increasing the dynamic character in which Islamic products and services based on profit sharing have higher income volatility by taking into account the efficiency of resources such as human resources, infrastructure, and technology, regulation, level of competition, and economic conditions. While there is no significant effect of Accounting Information System total assets, working capital, earning after tax, net operating assets on ROE this is because Islamic banks do more credit loss reserves where, if the era of negative interest rates still lasts a long time, they will face serious problems plus the quality of unproductive assets, operating in an unstable business environment during a pandemic, an income structure that is dominated by revenue sharing rather than cost-based income in Islamic banks can create higher volatility in the Income Statement and require more current assets than fixed assets
Strategi Pendampingan Peningkatan Pemahaman Teknologi pada Pembelajaran Akuntansi di SMK Muhammadiyah 1 Tangerang Maulidia, Rahma; Triana Zuhrotun Aulia; Rizqy Aiddha Yuniawati; Gusti Dian Prayogi; Leni Maryani; Mega Norsita; Fipiariny. S; Ibnu Aswat; Imelda Sinaga; Andini Nurhajra
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.62

Abstract

Keberhasilan pembelajaran merupakan tujuan dari proses pembelajaran. Salah satu faktor yang dapat menunjang keberhasilan pembelajaran adalah media pembelajaran berbasis teknologi. Saat ini berbagai media belajar berbasis teknologi telah tersedia seperti aplikasi pembelajaran online melalui zoom meeting, google meet, microsoft teams. Selain itu berbagai teknologi penunjang evaluasi pembelajaran juga tersedia seperti Kahoot, Quizzis, Google Form, Zuvgrade, Plickares, Formatife, dan lainnya. Banyaknya pilihan media pembelajaran dapat disesuaikan dengan relevansi, kemampuan guru, kemudahan penggunaan, ketersediaan dan kebermanfaatan media dalam proses pembelajaran. Akuntansi merupakan salah satu mata pelajaran yang menakutkan bagi beberapa siswa karena dianggap sulit dan rumit. Padahal akuntansi tidak rumit sama sekali, hanya butuh ketrampilan, ketelitian dan pemahaman konsep serta cara penyelesaiannya. Hal ini menjadi tantangan bagi para guru akuntansi untuk lebih “melek” teknologi terhadap media pembelajaran yang dapat proses belajar dan tercapainya keberhasilan pembelajaran. Hal inilah yang mendorong Ikatan Cendekiawan Muda Akuntansi (ICMA) untuk memberikan pendampingan kepada para guru akuntansi dalam memilih media pembelajaran berbasis teknologi yang dapat digunakan dan proses pembelajaran akuntansi. Kegiatan ini berupa workshop secara online dengan tema “Strategi Peningkatan Pemahaman Teknologi pada Pembelajaran Akuntansi untuk Guru Akuntansi di SMK Muhammadiyah I Tangerang”. Setelah mengikuti kegiatan ini, diharapkan guru menjadi lebih terampil, lebih inovatif dan kreatif melalui teknologi pembelajaran yang digunakan sehingga mendorong tercapainya keberhasilan belajar siswa. Learning success is the goal of the learning process. One factor that can support learning success is technology-based learning media. Currently, various technology-based learning media are available such as online learning applications via zoom meeting, google meet, microsoft teams. In addition, various technologies to support learning evaluation are also available such as Kahoot, Quizzis, Google Form, Zuvgrade, Plickares, Formatife, and others. The many choices of learning media can be adjusted to the relevance, teacher ability, ease of use, availability and usefulness of the media in the learning process. Accounting is one of the subjects that is scary for some students because it is considered difficult and complicated. In fact, accounting is not complicated at all, it only requires skills, accuracy and understanding of concepts and how to solve them. This is a challenge for accounting teachers to be more "literate" in technology towards learning media that can be used in the learning process and achieve learning success. This is what drives the Association of Young Accounting Intellectuals (ICMA) to provide assistance to accounting teachers in choosing technology-based learning media that can be used and the accounting learning process. This activity is in the form of an online workshop with the theme "Strategy for Improving Understanding of Technology in Accounting Learning for Accounting Teachers at SMK Muhammadiyah I Tangerang". After participating in this activity, it is expected that teachers will become more skilled, more innovative and creative through the learning technology used so as to encourage the achievement of student learning success.
Pendampingan Gen Z dalam Literasi Keuangan di SMA Xaverius Pringsewu Purwati, Agnes Susana Merry; Sinaga, Imelda; Suharsana, Yohannes; Gultom, Maria Maranatha
DEDIKASI PKM Vol. 6 No. 2 (2025): DEDIKASI PKM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v6i2.48789

Abstract

Tujuan pengabdian kepada masyarakat yang dilakukan untuk melakukan sosialisasi peningkatan literasi keuangan pada pengelolaan keuangan dalam perencanaan masa depan pada Siswa-Siswi di SMA Xaverius Pringsewu sehingga membantu Gen-Z untuk mencapai stabilitas dan keamanan  finansial  dimasa depan, menambah skill atau kemampuan diri, serta memiliki cadangan keuangan untuk menghadapi  situasi  tak  terduga. Metode yang digunakan adalah cerama dan tutorial serta diskusi.  Hasil PkM menunjukkan bahwa masih terdapat siswa yang belum mengetahui atau mencari tahu tentang literasi keuangan, sehingga diperlukan usaha bersama dari berbagai kalangan praktisi, akademisi, dan instansi terkait untuk terus mensosialisasikan pentingnya literasi keuangan dan peningkatan pemahaman literasi khususnya bagi siswa. Berdasarkan hasil evaluasi sebesar 100% peserta merasakan peningkatan wawasan terkait pencatatan literasi keuangan dan investasi. Hasil ini berimplikasi untuk melakukan penguatan kurikulum sekolah, kolaborasi dengan stakeholder yatu orangtua, lembaga keuangan dan komunitas serta adanya dukungan psikologis dan evaluasi berkelanjutan dalam peningkatan pemahaman.
The Influence Of Political Connections and Capital Intensity On Tax Aggressiveness Fransiska, Saskia Dwi; Anggara, Yulius Rizki Deka; Anggraeni, Sesilia Eva; Sinaga, Imelda; Purwati, Agnes Susana Merry
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3545

Abstract

Companies conduct tax aggressiveness (tax avoidance) to minimize the company's tax burden by utilizing loopholes in tax regulations. The purpose of this study is to analyze the effect of political connections and capital intensity. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples used in this study were 30 samples based on purposive sampling method. The data analysis method in this study is quantitative analysis using multiple linear regression analysis. The results of this study indicate that political connections and capital intensity have no effect on tax aggressiveness.  The results of this study indicate that simultaneously Political Connection and Capital Intensity have no effect on Tax Aggressiveness. Partially, Political Connection has no significant positive effect on Tax Aggressiveness, while Capital Intensity has no significant negative effect on Tax Aggressiveness. The relationship between tax planning and agency theory is that in this case the government (tax authorities) as the principal and management as the agent each have different interests in terms of paying taxes.
Determining Carbon Emissions Disclosure in Indonesian Companies Manalu, Yohana Selviana H.; Wahyuningtias, Prayolita; Nugroho, Thomas Diki Hendri; Sinaga, Imelda; Akadiati, Victoria Ari Palma
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3575

Abstract

Countries worldwide are collaborating to reduce carbon emissions and achieve zero emissions, recognizing that the earth cannot naturally absorb the current amount of emissions. Indonesia, among other countries, is actively engaged in these efforts. A research study has been conducted to assess if companies have implemented activities to reduce greenhouse gases, with the aim of examining disclosure. The study utilized purposive sampling and collected data through documentation techniques and literature review. Quantitative data analysis, specifically multiple linear regression, was employed for data analysis. The results indicate that the variables of profitability, leverage, environmental performance, and company size do not have a significant impact on the disclosure of corporate carbon emissions. The government aims to reduce carbon emissions and promote a green economy by making the carbon emission disclosure policy mandatory. This policy is intended to demonstrate the government's commitment to reducing carbon emissions. This research highlights the need to explore additional factors that may influence disclosure in order to enhance efforts in reducing carbon emissions effectively.
The Effect Of Profitability, Liquidity, Solvency And Tenure Audit On The Acceptance Of Going Concern Audit Opinions On Transportation Companies Listed On The Indonesia Stock Exchange: Opinion Going Concern, Profitability, Liquidity, Solvency, Audit Tenure evi_gentiaras_; Fransiska Desta Fitriana; Amelia Fernanda; Imelda Sinaga; Maria Maranatha Gultom
EkoPreneur Vol. 6 No. 1 (2024): EkoPreneur
Publisher : Universitas Pamulang

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

Abstract

This study investigates the influence of profitability, liquidity, solvency, and audit tenure on going concern audit opinions for transportation companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The research employs logistic regression analysis to assess whether these financial and audit-related variables significantly impact the issuance of going concern audit opinions. Descriptive statistical analysis indicates that profitability, liquidity, solvency, and audit tenure exhibit varying levels of influence on audit outcomes. The findings reveal that profitability does not significantly affect going concern audit opinions, indicating that companies with high profitability do not necessarily avoid such opinions. Liquidity also shows no significant influence, suggesting that the company's ability to fulfill short-term obligations may not be a determining factor for auditors. Similarly, solvency does not exhibit a significant impact, as a higher debt ratio does not automatically indicate a worsening financial condition in the eyes of auditors. Finally, audit tenure is found to be insignificant, highlighting concerns about the potential erosion of auditor independence over extended engagements. These findings support prior studies that demonstrate the limited predictive power of these variables concerning going concern opinions in the transportation sector. This research contributes to the ongoing discourse on audit opinions by emphasizing the need to consider both financial and non-financial factors when evaluating a company’s ability to continue its operations. Future research is recommended to explore additional variables and proxies to better understand the dynamics affecting audit opinions in this sector.
Pendampingan Dan Sosialisasi Simulasi Coretax Pada Guru Dan Karyawan Di Sekolah SMA Xaverius Pringsewu Tilaar, Andy Fitriadi Dharma; Sinaga, Imelda; Purwati, Agnes Susana Merry
Mosintuwu Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2025): Mosintuwu : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Sintuwu Maroso

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71127/2808-9073.713

Abstract

Abstrak Guru dan karyawan di Sekolah Xaverius Pringsewu mengalami kesulitan dalam menggunakan aplikasi Coretax terbaru yang sudah dikeluarkan oleh pihak Direktorat Jenderal Pajak. Ini terlihat dari hasil survey awal kepada 40 responden ketika ditanyakan mengenai aplikasi Coretax rata-rata menjawab belum bisa login untuk pendaftaran, data belum sinkornisasi dengan NIK (Nomor Induk Kependudukan), aplikasi sering error. Tujuan PkM ini adalah membantu wajib pajak meningkatkan kemudahan untuk melakukan proses registrasi melalui pelatihan dan pendampingan dalam keserderhanaan adminstrasi bagi wajp pajak dan meningkatkan integrasi data dengan pihak ketiga. Metode pelaksanaan PkM ini  menggunakan tahap persiapan , tahap implementasi, diskusi dan evaluasi. Hasil yang dicapai adalah peserta memberikan  jawaban yang baik merasakan dampak dari Pengabdian kepada Masyarakat ini. Untuk pendampingan dan sosialisasi aplikasi simulasi Coretax terpadu telah sesuai sehingga membantu Wajib Pajak sehingga Tim sangat mengapresiasi anstusiasme para peserta. Selain itu adanya keberlanjutan pendampingan dan sosialisasi aplikasi simulasi coretax terpadu pada guru dan karyawan di sekolah SMA Xaverius Pringsewu di kemudian hari, mengingat pelaksanaan Coretax akan diberlakukan tahun depan. Hal ini juga menjadi evaluasi bagi tim pengabdian untuk melaksanakan pelatihan dengan jangka waktu yang lebih panjang. Abstract Teachers and employees at Xaverius Pringsewu school have difficulty using the latest Coretax application that has been issued by the Directorate General of taxes. This can be seen from the results of the initial survey to 40 respondents when asked about the average Coretax application, they answered that they could not login for registration, the data had not been synchronized with the NIK (population identification number), the application often had errors. The purpose of this PkM is to help taxpayers improve the ease of registration process through training and assistance in simplifying administration for wajp taxes and improving data integration with third parties. This PkM implementation method uses the preparation stage, implementation stage, discussion and evaluation. The result is that participants give good answers to feel the impact of this community service. For assistance and socialization of the integrated Coretax simulation application, it is appropriate to help taxpayers so that the team really appreciates the enthusiasm of the participants. In addition, the sustainability of assistance and socialization of the integrated coretax simulation application on teachers and employees at Xaverius Pringsewu High School in the future, considering that the implementation of Coretax will be implemented next year. This is also an evaluation for the service team to carry out training with a longer period of time.
Penerapan Sistem Informasi Akuntansi atas Profitabilitas di Bank Syariah Indonesia Sinaga, Imelda; Suharsana, Yohannes; Tania, Elisabeth Lusi
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.1960

Abstract

The aim of this research is to determine the significant influence of SIA (Accounting Information System) in the form of total assets, working capital, earnings after tax, net operating assets, capitalization and cost efficiency on return on equity (RoE) of sharia banking. The sample in this study consisted of 45 Islamic bank financial reports registered with the Financial Services Authority (OJK) during the 2018-2022 period. The research method uses multiple linear regression. The research results reveal that there is an influence of the Accounting Information System, in this case the capitalization and cost efficiency variables, on return on equity (RoE) at Bank Syariah Indonesia.
Strengthening the Structure and Competitiveness of Financial Performance, Digital Technology, for the Sustainability of BPR/S Profitability, Will It Be Successful? Sinaga, Imelda; Yohannes Suharsana
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18200

Abstract

The purpose of this study is: to obtain the urgency of analysis on the influence of GCG, DTI, GCG*DTI, NPL, CR, CAR and EAQ on ROA. The method used is multiple linear regression with secondary data on purposive random sampling collection using annual financial reports and BPR/S GCG reports in 2024. The results of the study show that there are insignificant findings on GCG, DTI, GCG*DTI, NPL, CR, CAR and EAQ on BPR/S ROA. This shows that strengthening the structure and competitiveness of financial performance, digital technology, for the sustainability of the profitability of people's/Islamic economic banks still needs to be improved and managed further because the situation of BPR/S is experiencing problems, especially in small banks that have low liquidity, poor risk management, technology that has not been adopted well, an increase in non-performing loans and the economic conditions of the community that are under pressure and affect customer payment power. The implications of this research are that the Financial Services Authority (OJK) and Bank Indonesia can strengthen oversight and implementation of established regulations and protect customer interests through a roadmap for the development and strengthening of the rural bank (BPR/S) industry for 2024-2027, incorporating leadership and change management, the quantity and quality of human resources, digital technology infrastructure, and sectoral collaboration and cooperation. This will enable BPR/S management to address fundamental issues related to capitalizing on opportunities and managing risks through the expansion of BPR/S business and activities.
ANALISIS KINERJA KEUANGAN BUMDES TERHADAP KESEJAHTERAAN MASYARAKAT PADA MASA PANDEMI Eldiana Putri, Lidwina Fanny; Merry P, Agnes Susana; Sinaga, Imelda
Jurnal Akuntansi Kompetif Vol. 5 No. 1 (2022): Pengelolaan Keuangan Sektor Publik dan Privat di Masa Pandemi: Tantangan dan In
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i1.828

Abstract

Motivasi penelitian ini adalah untuk mengetahui kinerja keuangan BUMDes di Desa Banjar Sari sehingga dapat memberikan informasi dalam pengambilan keputusan atas hasil analisis pada masa pandemi ini. Metode analisis data yang digunakan adalah deskriptif kuantitatif pada Badan Usaha Kecil Menengah Republik Indonesia No.06/Per/M.KUKM/V/2006. Penelitian menunjukkan bahwa kinerja keuangan BUMDes di Desa Banjar Sari selama 2 tahun dilihat dari ROA menunjukkan bahwa pada tahun 2019 sebelum pandemi menunjukkan hasil yang sangat baik dan pada tahun 2020 saat pandemi ROA tetap sangat baik bahkan mengalami peningkatan yang cukup tinggi. Hasil analisis perhitungan Current Ratio tahun 2019 sebelum pandemi BUMDes Desa Banjar Sari sangat baik hingga tahun 2020 pada masa pandemi dan ini cukup efektif dalam mendistribusikan kesejahteraan masyarakat. Hasil perhitungan Debt to Asset Ratio selama 2 tahun mendapatkan hasil yang kurang baik, sehingga perlu ditingkatkan lagi dalam memanfaatkan aset yang dimiliki. Sedangkan hasil analisis Total Asset Turn Over mendapatkan nilai yang buruk juga.
Co-Authors ., Rusliyawati Agnes Susana Merry Purwanti Agnes Susana Merry Purwanti Agnes Susana Merry Purwati Agnes Susana Merry Purwati Aloisius Irgi Sheridandi Amelia Fernanda Andini Nurhajra Andy Fitriyadi Dharma Tilaar Anggara, Yulius Rizki Deka Anggraeni, Sesilia Eva Ari Palma Akadiati, Victoria Ariany, Fenry Bernadetta Laras Mei Daningtyas Birgita Neysa Naomi Efrem Mentari Birgita Neysa Naomi Efrem Mentari Cahyani, Ulriche Suci Desiderius Novena Kosta Dewi, Rosalia Fina Dwi Septiana, Theodora Eldiana Putri, Lidwina Fanny Elisabeth Lusi Tania Ernain Ernain evi_gentiaras_ Fenty ariany Fipiariny. S Fransiska Desta Fitriana Fransiska, Saskia Dwi Gultom, Maria Maranatha Gusti Dian Prayogi Hesti Rahayu Ibnu Aswat Kristina Estisari Lusia Fransiska Manalu, Yohana Selviana H. Maria Aditya Maria Maranatha Gultom Maryani, Leni Maulidia, Rahma Mega Norsita Merry P, Agnes Susana Nugroho, Thomas Diki Hendri Nur Gita Suryati Putri Purwati, Agnes Susana Merry Ria Fytri, Ria Rizqy Aiddha Yuniawati sari, Natalia Catur Wulan Sari, Yohana Veny Pradita Sri Suyarti Suyarti Stella Teddyani Suharsana , Yohannes Suharsana, Yohannes Sumiyati, Lydia Tania, Elisabeth Lusi Tania, Elizabeth Lusi Tilaar, Andy Fitriadi Dharma Triana Zuhrotun Aulia Valeriyan, Gilbert Pius Victoria Ari Palma Akadiati Wahyuningtias, Prayolita Yohanes Adven Arelio Yohannes Suharsana Yunada Arpan