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All Journal Jurnal Sisfokom (Sistem Informasi dan Komputer) JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Pengabdian kepada Masyarakat Nusantara Indonesian Journal of Society Development (IJSD) Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
Citra Sarasmitha
Universitas Merdeka Malang
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Determinan Penggunaan E-Class sebagai Learning Management System oleh Tenaga Pendidik di Masa Pandemi Covid-19: Pendekatan Model UTAUT Citra Sarasmitha; Edi Sugiarto; Wasilatur Rohmah; Kartini Apriani Hutagaol
Jurnal Sisfokom (Sistem Informasi dan Komputer) Vol 11, No 3 (2022): NOVEMBER
Publisher : ISB Atma Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32736/sisfokom.v11i3.1361

Abstract

Penelitian ini bertujuan untuk memperoleh gambaran tentang determinan perilaku pengguna E-Class di Universitas Merdeka Malang khususnya para pendidik. E-Class merupakan Learning Management System yang dibuat oleh Universitas Merdeka Malang sebagai sarana proses belajar mengajar berbasis online. Universitas Merdeka Malang telah merespon kebijakan pemerintah terkait regulasi pelaksanaan pembelajaran formal online akibat pandemi Covid-19. Namun untuk mengukur keberhasilan penerapan sistem informasi baru berupa E-Class. Peneliti mengusulkan penelitian ini dimana penerapan model UTAUT adalah untuk mengetahui determinan perilaku pengguna E-Class. Penelitian ini merupakan penelitian eksplanatori dengan pendekatan kuantitatif. Data penelitian ini adalah data primer. Analisis yang digunakan adalah analisis regresi linier berganda dengan alat statistik SmartPLS 3.0. Populasi dalam penelitian ini adalah seluruh tenaga pendidik di Universitas Merdeka Malang. Metode sampel yang digunakan adalah purposive sampling. Hasil penelitian ini menjelaskan bahwa variabel ekspektasi usaha dan pengaruh sosial berpengaruh positif terhadap niat berperilaku. Niat perilaku memiliki efek positif pada perilaku penggunaan. Sedangkan variabel harapan kinerja dan kondisi fasilitasi tidak berpengaruh terhadap niat perilaku dan perilaku penggunaan. Variabel modifikasi berupa corona fear juga tidak berpengaruh terhadap hubungan semua variabel independen terhadap behavioral intention.
Literasi Akuntansi Berdasarkan SAK-ETAP Bagi Pelaku Usaha Klinik Kesehatan Di Kota Malang Citra Sarasmitha; Ria Mennita; Cindy Getah Trisna June; Ery Sulistyorini
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 1 (2022): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.085 KB) | DOI: 10.55338/jpkmn.v3i1.327

Abstract

Penyelenggaraan kegiatan akuntansi yang tepat memiliki peranan sangat penting dalam kebutuhan pengambilan keputusan bisnis yang berkualitas. Namun, dalah hal ini mitra pengabdian yaitu Klinik Kesehatan Galenica memiliki permasalahan dalam penyelenggaraan kegiatan akuntansi. Mitra pengabdian hingga saat ini masih belum dapat membuat pelaporan keuangan sesuai dengan SAK ETAP secara periodik. Oleh sebab itu, tim pengabdian mengajukan kerjasama dalam memberikan kegiatan literasi akuntansi keuangan dasar bagi pelaku mitra Klinik Kesehatan Galenica. Kerjasama ini diharapkan mampu memberikan landasan pengetahuan yang dapat digunakan oleh mitra dalam memperbaiki kegiatan pencatatan transaksi sehari-hari dan pelaporan keuangan secara periodik. Kegiatan pengabdian dilaksanakan dengan metode ceramah terkait materi-materi akuntansi keuangan dasar berlandaskan SAK-ETAP. Kegiatan ini memberikan pre test dan post test terkait dengan pengetahuan dasar akuntansi keuangan. Hasilnya menunjukkan terdapat tambahan wawasan dan pengetahuan yang dimiliki oleh mitra terkait dengan literasi akuntansi keuangan dasar berbasis SAK-ETAP.
Pendampingan Perpajakan dalam Rangka Peningkatan Kepatuhan Wajib Pajak UMKM Cindy Getah Trisna June; Ria Mennita; Citra Sarasmitha; Wulan Dri Puspita; Ery Sulistyorini; Syifa Alzanah
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 1 (2022): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.103 KB) | DOI: 10.55338/jpkmn.v3i1.328

Abstract

ABSTRAK Pengabdian Masyarakat ini dilakukan pada PT. Nads Utama Karya yaitu salah satu usaha yang bergerak di bidang general contractor dan trading. Perusahaan ini masih tergolong usaha Mikro, Kecil dan Menengah (UMKM) jika dilihat dari perputaran usahanya. Metode yang digunakan dalam pengabdian masyarakat ini adalah dengan ceramah, diskusi serta tanya jawab. Selama pelaksanaan pengabdian, peserta aktif bertanya dan konsultasi terkait peraturan pajak terbaru utamanya yang berkaitan dengan usaha konstruksi miliknya. Setelah pelaksanaan pengabdian ini mitra diharapkan bisa mengimplementasikan ilmunya dari hasil diskusi dan tanya jawab dalam pelaksanaan usahanya. ABSTRACT This Community Service is carried out at PT. Nads Utama Karya is one of the businesses enganged in general contractor and trading. This company is still classified as Micro, Small and Medium Enterprises (MSMEs) when viewed from its business turnover. The method used in this community service is through lecturer, discussions and questions and answers. During the service implementation, participants actively asked questions and consulted regarding the latest tax regulations, especially those related to their construction business. After the implementation of this service, partners are expected to be able to implement their knowledge from the results of discussions and questions and answers in the implementatio of their business.
Increasing Community Economic Capability Through Optimizing Urban Farming Areas Citra Sarasmitha; Erik Irmansyah; Rayhan Ananta Firmansyah; Zulaika; Shekinah Beatrice Agatha; Erina Kusuma Ningrum
Indonesian Journal of Society Development Vol. 2 No. 5 (2023): October, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v2i5.6520

Abstract

This service program aims to optimize the urban farming area in Genitri Village, Pisang Candi Subdistrict, Malang City so that it can produce processed agricultural products with high marketability. Partners have problems regarding the unavailability of facilities and infrastructure to support urban farming activities. The service team was also present in the work program, including adding varieties of vegetable and fruit plants, building irrigation and sanitation channels, building public bathrooms, making processed agricultural products, and marketing products. The results of the service show that optimizing facilities and infrastructure can help make it easier for residents to cultivate urban farming areas to produce processed products with high selling value. The profits obtained from selling processed agricultural products are proven to provide high profits so that they can improve the economy of residents as MSMEs
Gen Z Students’ Acceptance of Accurate and Zahir Accounting Software Using the UTAUT Model Citra Sarasmitha; Pujangga Abdillah; Ria Mennita; Fitria Wulandari
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 9 No. 1 (2026): JIMEK VOL 09 NO 01 2026
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v9i1.7608

Abstract

The increasing use of accounting software in accounting education requires a better understanding of students’ acceptance of different accounting applications. However, previous studies have mainly focused on single-platform adoption, providing limited comparative evidence between accounting software systems. This study examines the behavioral intention of Generation Z students toward the use of Accurate and Zahir accounting software within the Unified Theory of Acceptance and Use of Technology (UTAUT) framework. The study focuses on three main determinants: Performance Expectancy (PE), Effort Expectancy (EE), and Facilitating Conditions (FC). A quantitative explanatory approach was employed using primary data collected through questionnaires from 119 undergraduate students who had completed computerized accounting practicum sessions using both applications. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The results indicate that Facilitating Conditions and Performance Expectancy positively influence Behavioral Intention in both applications. However, Effort Expectancy influenced Behavioral Intention only in the Accurate application and showed no significant effect in the Zahir application. These findings suggest that Generation Z students may evaluate accounting software differently based on usability perceptions and learning experiences.
Does Reputation Matter? Investigating the Mediating Link between Corporate Responsibilities, Governance and Financial Performance RIA MENNITA; CITRA SARASMITHA; PUJANGGA ABDILLAH; HILARIA ANAEMA; Shada Syahirah
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 9 No. 1 (2026): JIMEK VOL 09 NO 01 2026
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v9i1.7640

Abstract

The digital transformation and rising global sustainability demands, pushed telecommunication companies invest heavily in social and governance aspects to maintain their market positioning; however, the effectiveness of these investments is often questioned as governance practices are frequently dismissed as mere administrative formalities. This study aims to examine the impact of Corporate Social Responsibility (CSR) and Corporate Governance on financial performance, with corporate reputation as a mediating variable. Utilizing purposive sampling, secondary data from telecommunication companies listed on the stock exchange for the 2021–2024 period were analyzed using mediation regression analysis. The results indicate that CSR consistently enhances both financial performance and corporate reputation within the telecommunications sector, proving tangible economic returns. Conversely, Corporate Governance has no significant impact on either, indicating that governance implementation remains strictly compliance-driven. Furthermore, strong financial performance is proven to be the foundational pillar for building market reputation. Finally, corporate reputation fails to mediate the relationship between CSR, governance and financial performance; the financial benefits of CSR are direct driven by operational efficiency and legal compliance, confirming that investors prioritize concrete business outcomes over abstract image-building.
THE EFFECT OF PERCEIVED EASE OF USE, PERCEIVED USEFULNESS, AND TRUST IN QRIS ON GENERATION Z’S EXPERIENCE IN MSME TRANSACTIONS Maria Fitriani Fono; Citra Sarasmitha
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 2 (2026): July
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i2.439

Abstract

This study aims to analyze Generation Z's experience in using the Quick Response Code Indonesian Standard (QRIS) for transactions at Micro, Small, and Medium Enterprises (MSMEs), utilizing the Technology Acceptance Model (TAM) framework. This model examines the influence of three independent variables; Perceived Ease of Use (PEOU), Perceived Usefulness (PU), and Trust on the QRIS user experience (Y). A quantitative method was employed by distributing questionnaires to 96 Generation Z students from the Faculty of Economics and Business at Universitas Merdeka Malang who actively use QRIS for transactions at MSMEs. The data were analyzed through validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS 27. The results indicate that PEOU, PU, and Trust, both simultaneously and partially, have a positive and significant influence on Generation Z's experience in using QRIS. These findings underscore that ease of use, perceived benefits, and especially trust in system security (which has the most dominant influence) are crucial factors in shaping a positive digital transaction experience for Generation Z, while also supporting the transparency of MSME accounting information systems.
Co-Authors Cindy Getah Trisna June Cindy Getah Trisna June Edi Sugiarto Erik Irmansyah Erina Kusuma Ningrum Ery Sulistyorini Ery Sulistyorini Fitria Wulandari HILARIA ANAEMA Kartini Apriani Hutagaol Maria Fitriani Fono PUJANGGA ABDILLAH Pujangga Abdillah Rayhan Ananta Firmansyah Ria Mennita Ria Mennita Shada Syahirah Shekinah Beatrice Agatha Syifa Alzanah Wasilatur Rohmah Wulan Dri Puspita Zulaika