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All Journal Jurnal Reviu Akuntansi dan Keuangan Media Mahardhika Jurnal Akademi Akuntansi (JAA) Jurnal Pengabdian kepada Masyarakat Nusantara International Journal Of Science, Technology & Management (IJSTM) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Journal of Culture Accounting and Auditing
Devi Febrianti
Universitas Muhammadiyah Lamongan
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Transportation

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The Moderating Effect of Job Satisfaction to Work Motivation and Employees’ Performance Majid, Abdul; Fajri, Mega Barokatul; Assadam, Elvina; Febrianti, Devi
International Journal of Science, Technology & Management Vol. 2 No. 3 (2021): May 2021
Publisher : International Journal of Science, Technology & Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i3.203

Abstract

Work satisfaction and motivation have been believed to directly connect to employee performance. These two indicators are potential to either decrease or increase the level of performance, how many items an employee can meet in an accordance with company terms. Employee with well-satisfaction may be motivated to show up their maximum performance while working, which consequently increase company performance or organization after all. This study aims to analyze job satisfaction in moderating the effect of work motivation on employee performance. This research uses a quantitative research approach by means of a survey research. The population of this study were all employees of Hotel Paradise Batu, so that the sampling used total sampling technique. Descriptive data and moderated regression were used as data analysis. The results show that work motivation has an effect on employee performance, work motivation and satisfaction have a positive and significant effect on employee performance, and job satisfaction moderates the interaction of work motivation and employee performance
Exploration of the Implementation of PKL in Achieving MBKM Goals in Accounting Study Program Devi Febrianti; Ira Megasyara; Ninik Mas’adah
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.437

Abstract

This study aims to determine whether the internship activities that have been carried out by the accounting study program at the Muhammadiyah Lamongan University can help achieve MBKM goals and bring benefits to universities, students, and internship partner agencies. This research0 was conducted on 10 partner industries0 in the accounting study program industrial0 internship program, Faculty of Economics and Business, Muhammadiyah Lamongan University in 2021 spread across the Lamongan area, and 4 students of Accounting study program who had industrial internships that year. Data collection0 techniques used in this0 study were Forum Group Discussion (FGD), observation, interviews, and documentation. Partners fully support the industrial internship program. This partner support has an impact on the achievement of MBKM goals where the PKL program or industrial internship can improve the competence0 of graduates, both soft skills0 and hard skills0 so that they0 are better prepared to meet the needs of the world of work, prepare graduates as future0 leaders of the0 nation who have superior0 and personality, namely providing sufficient experience. to students related to direct learning in the workplace and students can solve problems that exist in the industry which can be considered as a form of learning independence. The results of the study also show that the benefits of this program can also be felt by universities and internship partner agencies. However, based0 on the results of the evaluation of the accounting department, it has not been fully maximized in implementing the PKL program or industrial internship.
TECHNOLOGY ACCEPTANCE MODEL AS A PREDICTOR OF SIMDA USAGE Devi Febrianti; Bambang Hariadi; Zaki Baridwan
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.031 KB) | DOI: 10.22219/jrak.v9i1.7175

Abstract

The study aims to analyze behavioral aspects, especially individual factors that influence the use of SIMDA using the Technology Acceptance Model theory (TAM). The population in this study were all financial managers in all Organisasi Perangkat Daerah (OPD) in the Pemerintah Kabupaten Pasuruan with a total sample of 282 respondents. The samples selected by judgment sampling method. Analysis technique using PLS (Partial Least Square) with WarpPLS 5.0 software The findings of this study, first, job relevance and result demonstrability is positively related to perceived usefulness. Second, perceived ease of use, perceived enjoyment, and  perceived usefulness is positively related to attitude. Third, perceived usefulness and attitude is positively related to behavioral intention. Furthermore, behavioral intention is positively related to behavior of SIMDA usage. 
Extended Tam: Actual Technological Determination And Its Impact On SMEs Devi Febrianti; Mega Barokatul Fajri
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.21346

Abstract

This study aims to examine and analyze the factors that can influence the actual use of technology in SMEs through the extended technology acceptance approach. The method used is PLS analysis with 299 respondents from all UMKM in east java. The results of this study show that basically when individuals have the attitude to accept the use of technology, it will indirectly increase public interest in using technology so that it can increase the effectiveness, individual performance, and quality of financial reports in a UMKM. However, the effectiveness of using technology can't affect the size of a UMKM, because based on the results of questionnaires and interviews with respondents that the size of the company as seen from the total turnover and assets can't be influenced by the use and intensity of technology. The new finding from this research is the actual use of technology is able to mediate between behavioral intentionin individual performance and the quality of MSME financial reports is very large.
Determination Tourism Village Economy: Does Covid-19 Have An Impact On Pades And Village Community Income? Devi Febrianti; Suryani Yuli Astuti
Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i3.27486

Abstract

Purpose: This research was developed to analyze the things that can determine the economy of a tourism village affected by Covid-19 in Lamongan Regency in terms of PADes and Village Community Income. Methodology/approach: This research uses qualitative by using case study approach. Findings: These findings imply that the existence of this tourist village can help the surrounding community in getting jobs. In addition, it can help the community in increasing people's income and PADes. At the time of Covid, there was decrease in PADes and income for the Labuhan Tourism Village, except Kendal because their marketing strategy was quite good. Practical and Theoretical contribution/Originality: There is a tourism village contribution in terms of PADes and village community income. The results of this study can be used by the government as material for consideration in improving implementation, especially Permendagri No 66 Tahun 2007, especially village development planning to face of Post-Covid 19. Research Limitation: This research was only conducted in the largest PADes recipient villages. This should be done in tourist villages that receive the largest and smallest PADes so that they can see more deeply the impact of Covid-19 on each village.
PEMANFAATAN INFORMASI AKUNTANSI SEBAGAI ALAT REPOSISI UMKM DALAM MENGHADAPI COVID-19 Devi Febrianti; Ninik Mas’adah; Amrizal Imawan
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.521

Abstract

Business actors must readjust their predetermined strategies with the current COVID-19 pandemic conditions. At least UMKM players are able to ensure finances, stay healthy, and can survive this difficult time. Therefore, to restructure MSME strategies in dealing with COVID-19 conditions, business actors must prepare financial reports or accounting information as a basis for making economic decisions.This research was conducted in a group of successful and prosperous UMKM businesses in Sidayu District, Gresik Regency. This community houses around 50 MSME players in the northern part of Gresik Regency (Pantura). This study aims to understand the practice of using accounting information as a means of repositioning MSMEs in dealing with COVID-19 in Gresik Regency.This research uses qualitative research using an interpretive paradigm so that the data obtained must be in-depth, clear, and specific. In this study, researchers used data techniques by distributing questionnaires and interviews. The results of this study indicate that several MSMEs studied have used accounting information to take business actions and decisions in accordance with accounting theory. They also said that in running a business, financial reports have an important role in developing their business.
Berbagi Praktek Baik Dalam Menyusun Karya Ilmiah Berbasis Artificial Intelligence Melalui Webinar Nasional Suyitno Suyitno; Yulie Wahyuningsih; Devi Febrianti; Al Khoridatul Anisah; Aris Wisnu Wardana
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i1.2863

Abstract

Webinar nasional Berbagi Praktek Baik Dalam Menyusun Karya Ilmiah Berbasis Artificial Intelligence, telah berhasil menjembatani kesenjangan antara teknologi AI yang berkembang pesat dan praktik penulisan ilmiah. Dengan partisipasi 885 peserta dari berbagai kalangan, kegiatan ini mengungkap potensi integrasi AI dalam pendidikan, khususnya terkait implementasi Kurikulum Merdeka dan penulisan karya ilmiah. Materi yang disampaikan, mulai dari literasi AI hingga aplikasinya dalam penulisan ilmiah, diterima positif, menunjukkan relevansi dan manfaat langsung bagi peserta. Diskusi yang kaya dan interaktif menyoroti pentingnya diversifikasi perspektif dalam memperkaya proses pembelajaran. Dinamika interaksi peserta mencerminkan keterlibatan tinggi dan keingintahuan terhadap AI, memperkuat komunitas akademik melalui pembentukan jaringan profesional. Grup WhatsApp sebagai kegiatan pendampingan lanjutan memfasilitasi diskusi berkelanjutan, mendukung pembelajaran dan kolaborasi. Hasil webinar menunjukkan kemajuan signifikan dalam meningkatkan literasi AI, mempersiapkan komunitas akademik untuk inovasi dan kemajuan ilmiah berkelanjutan. Kesuksesan ini menggarisbawahi pentingnya pembelajaran berkelanjutan dan adaptasi dengan teknologi untuk memajukan pendidikan dan penelitian. Adapun Metode pelaksanan kegiatan meliputi: (1). Mengembangkan materi webinar yang berhubungan dengan aplikasi praktis AI dalam penelitian dan pendidikan. (2). Menerapkan format webinar yang mendorong interaksi dan partisipasi aktif peserta untuk memperkaya pengalaman pembelajaran. (3). Membuka peluang bagi peserta untuk membangun jaringan dengan pembicara dan peserta lain melalui grup WhatsApp.
Faktor yang Mempengaruhi Harga Saham: Bukti Empiris dari Indonesia Putro, Guruh Marhaenis Handoko; Astuti, Suryani Yuli; Masadah, Ninik; Imawan, Amrizal; Febrianti, Devi; Megasyara, Ira; Wany, Eva
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6837

Abstract

The financial ratios of liquidity, profitability, solvency, activity, and basic earning ratio on share prices are the financial ratios used in this study to analyze the financial performance of the real estate and property sectors. It employs multiple linear regression. Purposive sampling, a quantitative strategy, is used in this study with 69 samples that contain secondary data from the 2019–2021 financial statements. SPSS 26 is the analytic tool used. The findings indicate that while rentabilitas is important and influences share prices, liquidity, solvency, profitability, and activity have little bearing on share prices. The researcher reveals this occurrence by using signalling theory, which strengthens the findings.
DOES FIRM VALUE MATTER? EMPIRICAL EVIDENCE FROM INDONESIA Putro, Guruh Marhaenis Handoko; Imawan, Amrizal; Megasyara, Ira; Febrianti, Devi
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.34719

Abstract

The COVID-19 pandemic has hurt the entire government and corporate financial system, making it difficult for businesses to distribute dividends. During the COVID-19 epidemic, this study examines the possible impact of financial statements on firm value by considering dividend policy as a moderating factor. This research employs a quantitative methodology, utilizing purposive sampling techniques and secondary data. The sample data includes all public companies listed on the Indonesia Stock Exchange between 2020 and 2022. There are 127 sample data. We conducted the test using SmartPLS software. Researchers looked at three financial parameters: profitability, leverage, and liquidity. The research results show that leverage and profitability, not liquidity, can influence firm value. The impact of dividend policy on the relationship between profitability and company value is evident, while it does not affect leverage or liquidity. To identify this problem accurately, the researchers used signal theory to get accurate results in identifying this problem. We hope the research results will alert investors to exercise caution when purchasing shares, particularly in manufacturing companies.
Pendampingan Manajemen Operasional serta Keuangan UMKM dalam Rangka Meningkatkan Daya Saing pada UMKM BestCake Bakery Maza, Angelica Al’maliki Saliha; Salsabilla, Zhalva; Salsabila, Zakia Malika; Kirani, Septya Ninda; Winata, Wiyorika Septia; Akbar, Najikhul; Wicaksono, Gelora Habibie; Febrianti, Devi
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2025.004

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran yang sangat penting dalam perekonomian Indonesia, menciptakan lapangan kerja dan meningkatkan pendapatan masyarakat. Sektor ini menyumbang 6,47% dari total PDB Nasional, dengan peran signifikan dari industri makanan dan minuman. Laporan ini merupakan hasil penelitian Interprofesional Education yang bertujuan untuk mengidentifikasi dan menganalisis kendala operasional yang dihadapi UMKM Best Cake Desa Jetek Sumari, Kecamatan Duduksampeyan Kabupaten Gresik dalam upaya meningkatkan daya saing di pasar bakery. Pendampingan untuk UMKM Best Cake diharapkan mampu meningkatkan kinerja bisnis dalam strategi pengelolaan pemasaran digital melalui media sosial, keputusan merekrut karyawan dengan bantuan gambar alur flowchart, serta pemahaman teori supply dan demand yang dihubungkan dengan perhitungan Harga Pokok Produksi yang kompetitif. Hasilnya menunjukkan adanya peningkatan penjualan, keputusan merekrut karyawan yang lebih efisien, dan harga produk yang mampu bersaing dengan pesaing lainnya.
Co-Authors Abdul Majid Agasta, M. Dovan Yulian Akbar, Najikhul Al Khoridatul Anisah Aris Wisnu Wardana Assadam, Elvina Astuti, Suryani Yuli Ayunda, Nimas Eva Wany, Eva Fajri, Mega Barokatul Fajriyah, Naza Rahma Farisa, Sofi Alya Guruh Marhaenis Handoko Putro Hariadi, Bambang Imawan, Amrizal Ira Megasyara Ira Megasyara Ira Megasyara Jennifer Farihatul Bait Kirani, Septya Ninda Masadah, Ninik Maza, Angelica Al’maliki Saliha Naskhi, Rifqi Ahmad Sandi Ninik Mas'adah Ninik Mas’adah Putri, Dewi Arimbi Tri Jaya Putro, Guruh Marhaenis Handoko Salsabila, Zakia Malika Salsabilla, Zhalva Suyitno Suyitno Utama, Andi Putra Wicaksono, Gelora Habibie Winata, Wiyorika Septia Yulie Wahyuningsih Zaki Baridwan