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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Ilmiah Manajemen dan Bisnis (JIMB) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Bisnis dan Akuntansi Comvice : Journal of community service JMD: Jurnal Riset Manajemen & Bisnis Dewantara Jurnal Ilmiah Manajemen Kesatuan GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Ilmu Multidisplin Business, Management & Accounting Journal Greenation International Journal of Tourism and Management Jurnal Pengabdian Masyarakat dan Penelitian Terapan
Rona Tumiur Mauli Carolin Simorangkir
Universitas Mercu Buana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Increasing Students' Economic Independence Through Economic Security-Based Entrepreneurship at Ibnu Sina Banten High School Farhana, Husna; Simorangkir, Rona Tumiur Mauli Carolin; Sari, Pratiwi Nila; Ningrum, Desy Tya Maya; Syifa, Mahda; Dalilah, Evi
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v6i1.4962

Abstract

Margaluyu Village, Banten faces several social and economic problems, including students dropping out of school due to the loss of their parents' livelihoods, motivation to go to school, and students having difficulty finding work after graduating. To overcome these challenges, entrepreneurship training based on economic security is needed, with the aim of creating economic independence for students and the local community. This village has great agricultural and plantation potential, but marketing of agricultural products is limited due to dependence on middlemen. Through a business incubation program, students are expected to develop skills in optimally utilizing agricultural products, managing businesses, and selling products using social media such as Instagram and TikTok. SMA Ibnu Sina was chosen as a model school for this program, with a focus on entrepreneurship education which is expected to equip students with practical skills and build an entrepreneurial spirit. This program also involves students as part of the MBKM program, which aims to strengthen academic relationships with the community and increase sensitivity to local problems. The main objective of this service is to help SMA Ibnu Sina students in Margaluyu Village develop the local economy and create new business opportunities, as well as support increasing students' economic independence through sustainable entrepreneurship practices.
The Impulse Buying Behavior: The Role of Financial Literacy, Perceived Usefulness, Perceived Ease of Use, And Security of E-Wallets (Case Study At Mercu Buana University Students) Tumiur Mauli Carolin Simorangkir, Rona; Nila Sari, Pratiwi
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3054

Abstract

This study aims to analyze the effect of financial literacy, perceived usefulness, perceived ease of use, security of e-wallets on impulse buying behavior of Mercu Buana University students. This type of research is quantitative research, with data collection methods using questionnaires via Google Form link and distributed digitally to respondents. Theory Planned of Behavior (TPB) and Theory Acceptance Model (TAM) are used in this study. The population in this study was 1138 people. The sample selection method used was simple random sampling with a sample size of 296, and 307 respondents were found in this study. The object of this research is e-wallet user students who are currently pursuing undergraduate education at Universitas Mercu Buana Meruya, Faculty of Economics and Business, majoring in accounting, class of 2018-2021. The data analysis method used is the Partial Least Square Structural Equation Modeling (PLS-SEM) analysis technique using the SmartPLS version 3 software analysis tool. What differentiates this research from previous research is the object of research and the time this research was conducted, where the object of this research is Mercu Buana Meruya University students majoring in accounting class 2018-2021, with the research time conducted during the pandemic. Based on the results of the financial literacy, perceived ease of use, and security have a significant positive effect, while perceived usefulness has no effect on impulsive buying behavior. The limitations of this study are that the scope is not too broad, where researchers only focus on one location. And for further research it is better to add other variables that are outside this research.
The Effect of Perceived Usefulness, Perceived Ease of Use, Perceived Trust, and Perceived Risk on MSMEs' Interest in Using the Quick Response Code Indonesian Standard (QRIS) as Payment Method Rona Tumiur Mauli Carolin Simorangkir
Jurnal Ilmu Multidisiplin Vol. 4 No. 3 (2025): Jurnal Ilmu Multidisplin (Agustus - September 2025)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v4i3.1276

Abstract

This study aims to investigate and analyze the impact of perceived usefulness, perceived ease, perceived trust, and perceived risk on the interest of SMEs in Tangerang in using the QRIS payment method. The subjects of the study are SME owners in the area. The analysis method employed is causal study with a quantitative approach, based on the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). Primary data were collected through questionnaires and analyzed using Partial Least Squares (PLS) software with a Structural Equation Modeling (SEM) approach. The results indicate that perceived usefulness, perceived ease, perceived trust, and perceived risk significantly influence SMEs' interest in using QRIS.
PKM Digitalisasi Pembukuan UMKM Dengan Aplikasi Akuntansiku di Kelurahan Srengseng Rona Tumiur Mauli Carolin Simorangkir
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 2 No. 3 (2024): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (Juli - September 2024)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v2i3.607

Abstract

Pengabdian kepada masyarakat merupakan salah satu pilar Tri Dharma Perguruan Tinggi yang bertujuan untuk memberikan solusi atau membantu masyarakat terhadap permasalahan yang sering muncul tanpa mengharapkan imbalan dalam bentuk apapun. Kegiatan ini dimaksudkan untuk membuka wawasan dan juga menambah pengetahuan bagi para pelaku UMKM yang sebagian besar dalam kegiatan usahanya masih melakukan pencatatan secara manual. Kegiatan ini diikuti oleh para pengusaha UMKM Kecamatan Srengseng, pada tanggal 18 Januari 2024 secara daring dengan pelaksanaan berupa sosialisasi dan pendampingan kepada UMKM. Hasil yang diperoleh dari pelatihan singkat pembukuan sederhana menggunakan aplikasi “Akuntansiku” bagi pengusaha UMKM berjalan dengan baik dan lancar, yang diharapkan dapat meningkatkan kemampuan dan keterampilan pengusaha UMKM dalam mencatat keuangannya.
Analisis Implikasi Struktur Aset Perusahaan, Profitabilitas dan Dividend Policy Terhadap Debt Policy Rona Tumiur Mauli Carolin Simorangkir
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i1.1643

Abstract

This research aims to know the influence of Aset Structure, Profitability (ROA), Dividend Policy (DPR) on the debt policy of the firm. This research takes the population from manufacturing companies listed in Indonesia Stock Exchange in 2011-2015. While selected as the sample was 23 manufacturing company. Samples were selected through random sampling method. Analysis techniques in this study using the analysis of multiple linear regression. The research’s result show that either simultaneously, the variable of Aset Structure, Profitability (ROA), Dividend Policy (DPR) influence the debt policy of the firm. It has been proven from the result of (f) simoultant test show significant point of three independent variables that support the hipothesys
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN PERTAMBANGAN RONA TUMIUR MAULI CAROLIN SIMORANGKIR
Jurnal Bisnis dan Akuntansi Vol. 21 No. 2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i2.616

Abstract

This research aims to know the influence of return on asset, return on equity, and net profit margin on stock return. The population used Minning Company on the BEI with the observation periods during 2013 until 2017 as many as 13 companies. The source of the secondary data has been obtained from Indonesia Stock Exchange. The data analysis technique has been carried out by using multiple linear regressions analysis. Based on the result of the analysis indicate that return on asset, return on equity, and net profit margin significant effect on stock return of banking company. Based on the test results are partially, return on asset has a negative and significant effect on stock returns, return on equity and net profit margin have influence to the stock return of Minning Company.
Bridging Digital Readiness in MSMEs: The Mediating Effect of Internet Motivation Between Training and Capacity Building Lisnatiawati Saragih; Rona Tumiur Mauli Carolin Simorangkir; Djamarel Hermanto
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 4 (2026): JIMKES Edisi Juli 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i4.4734

Abstract

Accelerating digital transformation among Micro, Small, and Medium Enterprises (MSMEs) is crucial for enhancing competitiveness and resilience in Indonesia’s rapidly growing digital economy. This study investigates how internet learning and digital capacity building influence MSMEs’ digital readiness, with internet motivation positioned as the key mediating variable. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from MSMEs. The findings show that internet learning and digital capacity development significantly improve MSME digital readiness and internet motivation, with internet motivation emerging as the most dominant predictor. Internet motivation also plays an important mediating role in strengthening the relationship between internet learning, digital capacity development, and MSME digital readiness. These results underscore the importance of integrating structural capacity, behavioral engagement, and psychological readiness to foster meaningful digital adoption among MSMEs. This study advances the Technology Acceptance Model by combining antecedents related to motivation and capability, offering theoretical and practical insights for policymakers, digital literacy trainers, and community-based development programs.
Determinants of Carbon Disclosure: Board Size and Financial Performance Rona Tumiur Mauli Carolin Simorangkir; Nurul Hidayah
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6i1.6309

Abstract

Purpose: This study examines the influence of board characteristics (board size and gender diversity) and financial factors (profitability and leverage) on carbon-emission-disclosure practices among mining companies in an emerging market context. Methodology: Employing a quantitative approach with a causal research design, this study analyzes secondary data from 50 firm-year observations of mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Multiple linear regression analysis was performed using SPSS version 26. Results: The findings reveal that board size has a significant positive influence on carbon emission disclosure (? = 0.318, p < 0.05), supporting agency theory. However, board gender diversity, profitability, and leverage have no significant influence on carbon disclosure practices. Conclusions: This study concludes that larger boards are more effective in promoting carbon emission disclosure practices in Indonesian mining companies. The model explains 28.9% of the variance in the carbon emission disclosure. Limitations: This study focuses exclusively on Indonesian mining companies over a five-year period, which may limit its generalizability. Contributions: This study contributes to the environmental disclosure literature by providing empirical evidence from an emerging market context where carbon disclosure remains voluntary.
Co-Authors Dalilah, Evi Djamarel Hermanto Farhana, Husna Fitria Ariyani Indra Sani Lisnatiawati Saragih Mochammad Subagio Mochammad Subagio Nila Sari, Pratiwi Ningrum, Desy Tya Maya Nunung Ayu Sofiati (Efi) Nurul Hidayah Rosanti Sari, Pratiwi Nila Syifa, Mahda