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Pendampingan Penetapan HPP Pemanfaatan Sampah KSM Kampung Asri Mika Puspitasari; Choironi Ardiyansyah; Wimar Angga Pradana; Intiyas Utami; Natasia Alinsari; Gracella Theotama
Patria : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1: Maret 2023
Publisher : Universitas Katolik Soegijapranata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/patria.v5i1.5126

Sampah menjadi masalah yang dihadapi oleh seluruh lapisan masyarakat di Indonesia. Kelompok Swadaya Masyarakat (KSM) Kampung Asri merupakan salah satu jawaban atas permasalahan sampah untuk menciptakan ekonomi hijau melalui daur ulang sampah menjadi produk yang bernilai. Namun demikian, dalam proses tersebut terdapat beberapa hal yang menjadi fokus untuk dikembangkan. Salah satunya dalam menentukan Harga Pokok Penjualan. Tujuan dari pengabdian masyarakat ini adalah untuk membantu KSM Kampung Asri dalam menentukan Harga Pokok Penjualan dengan menggunakan metode Full Costing untuk produk yang dihasilkan seperti paving block, sabun, pupuk organik, dan kerajinan bunga. KSM Kampung Asri terletak di Desa Doplang, Kecamatan Teras, Kabupaten Boyolali. Pengabdian kepada masyarakat ini memberikan pembinaan mulai dari identifikasi biaya bahan baku, tenaga kerja dan overhead hingga penentuan Harga Pokok Penjualan melalui rangkaian kegiatan workshop “Aksi Berbagi, Berbagi Aksi untuk Ekonomi Hijau”. pelaksanaan perhitungan Harga Pokok Penjualan untuk setiap produk Pengabdian kepada masyarakat ini telah berjalan dengan baik dengan dukungan dari berbagai pihak yang terkait.

Factors Affecting Audit Quality of BPKP – Central Java Chapter David Adechandra Ashedica Pesudo; Camelia Idriana Kurniadi; Samuel Martono; Gracella Theotama; Jean Stevany Matitaputty
Perspektif Akuntansi Vol 6 No 1 (2023)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v6i1.p56-73

This research aims to analyze the influence of machiavellianism, competency and motivation toward audit quality. This study uses a quantitative approach by using questionnaires that was distributed to 50 respondents to gather primary data. Respondents for this research are auditors at Badan Pengawasan Keuangan dan Pembangunan (BPKP) – Central Java Chapter. Research data was analyzed by using multiple linear regression analysis. The results show that (1) machiavellianism has negative effect on audit quality, (2) competence has positive effect on audit quality and (3) motivation has no effect on audit quality.

Identification of the integrity index in local governments in Java Intiyas Utami; Gideon Felix Gunawan; Gracella Theotama; Aprina Nugrahesthy Sulistya Hapsari; Natasia Alinsari
Journal of Contemporary Accounting Volume 5 Issue 1, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss1.art1

Decentralization system of government in Indonesia creates local governments that have their own authority. However, this may raise the risk of corruption. The high level of corruption in Indonesia obstructs goal 16 of the Sustainable Development Goals (SDGs). The disclosure of integrity through the local government websites can create public disclosure information, so the public can assess the performance of each government and mitigate corruption levels. This study aims to explore the integrity disclosure index and identify the problems in disclosing integrity through the websites. This study uses Institutional Theory with coercive isomorphism. Data was collected based on content analysis on 113 websites of local governments in Java. The result shows that the average disclosure on the websites of the local governments in Java is 64.83%. With this good disclosure of integrity, local governments in Java can support the law on public information disclosure.

BOARD DIVERSITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES Lucky Lestiananda; Yeterina Widi Nugrahanti; Gracella Theotama
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.6575

Companies in Indonesia still don't care enough about Corporate Social Responsibility (CSR) causing various kinds of problems. Whereas, CSR is a form of corporate responsibility to stakeholders. This study aim to examine the effect of board diversity on the disclosure of CSR. All manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2020 are used for population of this study. This study used quantitative approach and multiple linear regression analysis. Based on the results of testing of hypotheses, it is found that gender diversity, educational background diversity, and board size diversity have no effect on CSR disclosure. Then, tenure diversity and age diversity have a positive effect on CSR disclosure. Control variables in this study are company size and profitability. While company size has a positive effect and profitability has no effect on CSR disclosure. The results of this study can be used materials for improvements related to CSR disclosure in manufacturing companies.

Whistleblowing: Dilema dalam Tekanan Ketaatan dan Tindakan Balasan Gracella Theotama; Yesaya Brian Syahputra
Jurnal Akuntansi Bisnis Vol 21, No 2: September 2023
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v21i2.10449

Whistleblowing menjadi sebuah kajian yang terus dikembangkan sebagai salah satu cara untuk mengidentifikasi hingga memitigasi tindak kecurangan. Berjalannya whistleblowing akan optimal apabila ada individu yang rela menjadi seorang whistleblower. Namun, menjadi seorang whistleblower bukan hal yang mudah. Pada praktiknya, whistleblower mengalami dilema akibat faktor-faktor yang mempengaruhi niatnya dalam melakukan pengungkapan kecurangan. Faktor yang diperhitungkan dapat mempengaruhi niat individu tersebut diantaranya adalah tekanan ketaatan serta potensi tindakan pembalasan. Pada saat seseorang berhadapan pada tekanan ketaatan dan potensi tindak balasan yang tinggi maka niat melakukan whistleblowing menjadi rendah. Penelitian ini kemudian menguji hubungan kausalitas antara tekanan ketaatan dan tindakan balasan pada niat whistleblowing. Penelitian ini menggunakan desain studi eksperimental 2x2 antar-subjek (2x2 Between Subjects Factorial Design). Subjek penelitian ini adalah 90 orang Mahasiswa S1 Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana Salatiga. Hasil menunjukan bahwa tekanan ketaatan dan tindakan balasan berpengaruh secara signifikan pada niat whistleblowing. Serta, terdapat interaksi antara tekanan ketaatan, tindakan balasan pada niat whistleblowing.

Disclosing the Potential for Fraud in the Flow of Funds at “Dana” Cooperative Aprina Nugrahesthy Sulistya Hapsari; Intiyas Utami; Yohanes Yakobus Werang Kean; Gracella Theotama
Asia Pacific Fraud Journal Vol. 8 No. 1: Volume 8, No. 1st Edition (January-June 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i1.304

Apart from being a pillar of national economic development, cooperatives also play a role in improving the welfare of their members. The whole process of managing cooperatives must be based on the principles of good organizational governance. However, the good role of cooperatives in supporting the national economy has not been realized properly. Cases of fraud still often occur in the process of managing cooperative funds which have an impact on the sustainability of cooperatives and stakeholders. In every case of fraud there must be motives behind it. This study aims to identify the potential for fraud and its motives at “Dana” Cooperative in X Village, Y Regency, East Nusa Tenggara Province. This research uses a qualitative approach with a case study method. The data used in this study are primary data, obtained through Focus Group Discussions (FGD) and interviews, and secondary data from supporting documents. The results of this study indicate that there is a potential for fraud in managing funds at “Dana” Cooperative in the form of asset misappropriation. The funds managed by the cooperative are funds obtained from funding program for the independent villages launched by the provincial government. Fraud motives include pressure, opportunity, and rationalization.

Sustainable Development Program: Synergism Integrated Farming System Implementation in Tambrauw, West Papua with A Holistic Approach Gracella Theotama; Yesaya Brian Syahputra
Jurnal Indonesia Sosial Sains Vol. 5 No. 10 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i10.1441

Indonesia, as an agricultural country with abundant natural resources, still faces the problem of poverty in various regions, especially in West Papua. The high poverty rate in this area is related to the low access to education, food security, and proper economic resources. In an effort to address these issues, the Integrated Farming System (IFS) is considered a potential solution to improve community welfare and support the Sustainable Development Goals (SDGs) targets. This study aims to identify the benefits, challenges and opportunities of IFS implementation in Tambrauw Regency, West Papua, with a focus on its contribution to the achievement of the five SDGs targets, including poverty and hunger alleviation, and improvement of quality of life and environment. The method used in this research is a descriptive qualitative study through literature review and secondary data analysis. Data were taken from various sources such as scientific journals, books, and official documents relevant to the research topic. The results show that the implementation of IFS in Tambrauw has the potential to increase agricultural and livestock productivity, create new jobs, and promote sustainable food production. In addition, the use of organic fertilizers and a holistic approach can have a positive impact on the environment and local communities. IFS is an effective program in supporting the achievement of SDGs through empowerment of local communities and sustainable use of existing resources. However, further support in the form of technological innovation and sustainable government policies are needed to ensure the long-term success of this program.

Praktik Audit Sistem Informasi: Sebuah Langkah Menuju Kematangan Tata Kelola Sistem Informasi Hapsari, Aprina Nugrahesthy Sulistya; Yofinda, Samuel Putra; Theotama, Gracella
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 2 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.17.024

Society 5.0 necessitate every company to be able to optimize information technology resources that continue to grow in order to have competitiveness, especially the pandemic. This also needs to be supported by optimal IS / IT governance owned by the company, so as to minimize errors and other obstacles. Therefore, it is necessary to have an information system audit to assess capabilities and provide an evaluation so that the company is able to create better risk management. This research aims to assess the level of capability and evaluation of the information system implemented by Adira Finance, especially branch companies in the Salatiga City, using the COBIT 5 framework. Data were obtained by conducting interviews and observations to employees related to IT, and analyzed by qualitative descriptive method. The result of this study shows that the average capability level in each domain is level 1 (performed process), so it can be said that the system is able to operate properly

Sustainable Development Program: Synergism Integrated Farming System Implementation in Tambrauw, West Papua with A Holistic Approach Gracella Theotama; Yesaya Brian Syahputra
Jurnal Indonesia Sosial Sains Vol. 5 No. 10 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i10.1441

Indonesia, as an agricultural country with abundant natural resources, still faces the problem of poverty in various regions, especially in West Papua. The high poverty rate in this area is related to the low access to education, food security, and proper economic resources. In an effort to address these issues, the Integrated Farming System (IFS) is considered a potential solution to improve community welfare and support the Sustainable Development Goals (SDGs) targets. This study aims to identify the benefits, challenges and opportunities of IFS implementation in Tambrauw Regency, West Papua, with a focus on its contribution to the achievement of the five SDGs targets, including poverty and hunger alleviation, and improvement of quality of life and environment. The method used in this research is a descriptive qualitative study through literature review and secondary data analysis. Data were taken from various sources such as scientific journals, books, and official documents relevant to the research topic. The results show that the implementation of IFS in Tambrauw has the potential to increase agricultural and livestock productivity, create new jobs, and promote sustainable food production. In addition, the use of organic fertilizers and a holistic approach can have a positive impact on the environment and local communities. IFS is an effective program in supporting the achievement of SDGs through empowerment of local communities and sustainable use of existing resources. However, further support in the form of technological innovation and sustainable government policies are needed to ensure the long-term success of this program.

BAGAIMANA GAYA KEPEMIMPINAN MEMOTIVASI PARTISIPASI DALAM BADAN USAHA MILIK DESA? Theotama, Gracella; Puspitasari, Mika; Yefta Andi Kus Nugroho
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2907

Villagers participation in the growth of the economic village plays an important role. Forms of villager participation can be implemented through Village Owned Enterprises (BUMDes). BUMDes must be able to create a good ecosystem so that it can be trusted by the villagers. Therefore, leaders are needed who can energize the ecosystem optimally. So, this research aims to discuss the influence of leadership style in increasing villagers participation in BUMDes KITA, Central Wologai Village, Ende Regency, East Nusa Tenggara. This research uses primary data obtained by interviews through Forum Group Discussion (FGD). The research shows that a transformational leadership style increases the trust of villagers. So, the villagers participation in managing BUMDes is more optimal. Practically, this research can be used as a reference for other BUMDes management.

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