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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Keuangan dan Perbankan Kinerja JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Dinamika Pengabdian (JDP) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Dinamisia: Jurnal Pengabdian Kepada Masyarakat ACCRUALS (Accounting Research Journal of Sutaatmadja) Competitive Jurnal Akuntansi dan Keuangan Jemasi Jurnal Ekonomi Manajemen dan Akuntansi SULUH: Jurnal Abdimas Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Accounting and Governance Jurnal Akuntansi

Debbianita

Maranatha Christian University

Author-ID : 588246

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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The Effect of Campus Environment towards the Learning Motivation Vinny Stephanie Hidayat; Debbianita debbianita; I Nyoman Agus Wijaya; Sherin Ivana Dewi
KINERJA Vol. 25 No. 1 (2021): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i1.3830

The aim of this research is to determine the effect of Campus Environment (Physical and Non-Physical Environment) towards the learning motivation of students at Maranatha Christian University. The population of this research is the whole of accounting students at Maranatha Christian University. The sample of this research is 91 accounting students at Maranatha Christian University. The method used in this research is explanatory research, and the sampling method used is judgment sampling method. T-test and F test are used for Research hypothesis testing and SPSS version 20.0 is used for multiple regression analysis. The result of this research shows that College Environment affects the student’s motivation of studying, thus, the hypothesis of this research is empirically supported.Keywords: campus environment, motivation of studying, internet Access, physical and non-physical environment

ANALYZE FACTORS THAT AFFECT ENTREPRENEURS OF MICRO, SMALL, MEDIUM ENTERPRISES INTENTION TO USE ACCOUNTING INFORMATION SYSTEMS BASED ON FLOW THEORY Debbianita Debbianita; I Nyoman Agus Wijaya; Ita Salsalina Lingga; Maria Maria
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.626

This study aims to analyze factors that affect entrepreneurs of micro, small and medium enterprises (MSME) intention to use accounting information systems (AIS). This research model is based on theory of flow which analyzes attitude towards AIS Use, Perceived Enjoyment and Concentration as factors that affect behavioral intention to use and its impact to actual usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). Unit of analysis in this research are entrepreneurs of Micro, Small, and Medium Enterprises (MSME) in Bandung City. In order to obtain primary data, we use questionnaires. The result of this research is intended to solve the problem of low intention to use AIS which gives impact to AIS usage.

THE EFFECT OF INTERNET USAGE TOWARDS THE LEARNING INTEREST OF STUDENTS OF ACCOUNTING DEPARTMENT AT MARANATHA CHRISTIAN UNIVERSITY BANDUNG Vinny Stephanie Hidayat; Debbianita Debbianita
COMPETITIVE Vol 3, No 1 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v3i1.1535

The aim of this research is to determine the effect of Internet Usage (using internet access) towards the Learning Interest of Students at Maranatha Christian University. The population of this research is whole of the accounting students of Maranatha Christian University. The sample of this research is 100 accounting students of Maranatha Christian University. The method used in this research was explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The result of this research shows that internet usage affect the student’s interest in studying, Thus, the hypothesis of this research is empirically supported.Keywords: Internet Usage, Interest of Studying, Internet Access

ANALISIS POTENSI DESA WISATA DI KERTAJAYA, KECAMATAN CIRANJANG, KABUPATEN CIANJUR, PROVINSI JAWA BARAT Hanny Hanny; Lidya Agustina; Debbianita; Endah Purnama Sari; Elysabeth I Marpaung; Maria Natalia; Verani Carolina; Joni Joni; Daniel Togu Halomoan; Leliana
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2022): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v6i1.7533

Abstract Indonesia has enormous potential tourism to be developed because it has a diversity of natural resources and culture. The development of local tourism needs to be continued to improve local communities' welfare. However, there are a lot of local tourism potentials in villages which have not been explored and exposed. Through community services, academics world could be connected with the village to explore the villages’ potentials and to develop them into tourist villages. This study aims to explore the potential tourism of Kertajaya village based on various aspects and constraints, then to analyze the tourism potentials of Kertajaya Village which could be developed more. The method we used in this research is descriptive with qualitative analysis. Based on the results of some interviews and surveys that we conducted in Kertajaya Village, it can be concluded that Kertajaya Village is potential to become a Tourism Village because of their natural resources, culture, and society. Keywords: Potential tourism; Tourist village; Kertajaya Village Abstrak Indonesia memiliki potensi wisata yang sangat besar untuk dikembangkan karena memiliki keanekaragaman kekayaan alam dan budaya. Pengembangan potensi wisata local perlu terus dilakukan agar meningkatkan kesejahteraan masyarakat lokal. Namun masih banyak potensi wisata local, khususnya yang terdapat di desa-desa yang belum tergali dan terekspose. Melalui pengabdian masyarakat, dunia akademik akan dapat terhubung dengan desa untuk mengeksplorasi potensi desa dan mengembangkannya menjadi desa wisata. Penelitian ini bertujuan untuk menggali potensi pariwisata desa Kertajaya dengan melihat dari berbagai aspek dan kendala, serta menganalisis potensi pariwisata Desa Kertajaya yang mungkin dapat dikembangkan lebih lanjut. Metode yang digunakan dalam penelitian ini bersifat deskriptif, dengan analisis kualitatif. Berdasarkan hasil wawancara dan survey yang kami lakukan di Desa Kertajaya, dapat disimpulkan bahwa Desa Kertajaya cukup berpotensi menjadi Desa Wisata karena kekayaan alam, budaya dan kondisi masyarakatnya. Kata kunci: Potensi wisata; Desa wisata; Desa Kertajaya

CORPORATE GOVERNANCE, BONUS MECHANISM AND TUNNELING INCENTIVES' INFLUENCE ON TRANSFER PRICING PRACTICES Ita Salsalina Lingga; Debbianita Debbianita; I Nyoman Agus Wijaya; Clairine Angelica Riona Saputra
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

This study aims to analyze the effect of” corporate governance, bonus mechanisms, and tunneling incentive “on transfer pricing.” The sample of this study consists of “manufacturing sector companies listed on the Stock Exchange” between 2015 and 2019 that have submitted a complete financial report during the observation period. The data analysis technique used is multiple linear regression. Based on the results of hypothesis testing, it can be concluded that corporate governance, bonus mechanisms, and tunneling incentives have significant effect on transfer pricing.

PENYULUHAN BAGI UMKM PEMULA UNTUK MEMBANGUN BISNIS YANG TEPAT SASARAN Yunita Christy; Yuliana Gunawan; Debbianita Debbianita; Nunik Lestari Dewi
Jurnal Dinamika Pengabdian (JDP) Vol. 8 No. 2 (2023): JURNAL DINAMIKA PENGABDIAN VOL. 8 NO. 2 MEI 2023
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v8i2.24475

Kegiatan Pengabdian Kepada Masyarakat (PKM) yang kami lakukan diperuntukkan bagi jemaat Gereja Bethel Indonesia Bandung Stairway from Heaven yang hendak memulai usaha atau sudah menjalankan usaha namun belum berkembang, dalam hal ini yang masih termasuk kategori UMKM. Tujuan dari PKM ini adalah memberikan serta membekali anggota yang akan memulai usaha atau sudah memiliki usaha namun belum berkembang dalam hal ini termasuk kategori UMKM dan mengindentifikasi apa yang menjadi kesalahan dalam pebisnis pemula, sehingga mereka dapat mengantisipasinya pada tahap awal. Abdimas ini dengan menggunakan teknik penyuluhan dan konsultasi mengenai apa yang harus dilakukan pebisnis pada saat awal, cara menyelesaikan tantangan dan persoalan dan komunikasi yang baik dalam berbisnis. Manfaat penyuluhan ini terlihat dari post test yang menunjukkan bahwa peserta menjadi memiliki pemikiran yang lebih luas mengenai apa saja yang harus disiapkan dalam memulai bisnis mulai dari produk yang disiapkan, pasar yang akan dikuasai, perlunya riset pasar dan modal apa yang disiapkan dan dibutuhkan dalam melakukan bisnis. Kata kunci: UMKM, membangun bisnis, bisnis tepat sasaran. ABSTRACT The Community Service Activities (PKM) that we carry out are intended for Bethel Indonesia Bandung Stairway from Heaven Church congregations who want to start a business or are already running a business but have not yet developed, in this case those who are still in the MSME category. The purpose of this PKM is to provide and equip members who are about to start a business or already have a business but have not yet developed, in this case including the MSME category and identify what is wrong with novice businessmen, so they can anticipate it at an early stage. This Abdimas uses counseling and consulting techniques regarding what a businessman should do at the start, how to solve challenges and problems and good communication in doing business. The benefits of this counseling can be seen from the post test which shows that participants have broader thoughts about what must be prepared in starting a business starting from the products prepared, the market to be controlled, the need for market research and what capital is prepared and needed in doing business. Keywords: MSME, building a business, business right on target.

DETEKSI MANAJEMEN LABA MENGGUNAKAN M-SCORE BENEISH MODEL Debbianita Debbianita; Vinny Stephanie Hidayat; Erwan
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v19i1.591

The quality of financial reports is important in the sustainability of a company, quality reports can increase public trust in the company. But often this is misinterpreted by the management by doing various ways to make financial statements look good in the eyes of investors, this is what is called earnings management. During the Covid-19 pandemic that hit the world, of course, there are various challenges to be able to present quality financial reports, this is what researchers are interested in conducting an analysis of the quality of financial reports, especially the banking industry in Indonesia. There are various ways to detect whether there are earnings management actions in the company, one of which is using the M-Score Beneish Model. From the results of the study, it was found that only 18% of the banking industry management carried out earnings management actions

THE IMPACT OF ETHICAL ENVIRONMENT ON BUDGET GAMING BEHAVIOUR Tin, Se; Setiawan, Santy; Christy, Yunita; Debbianita, Debbianita; En, Tan Kwang

Publisher :

Budget gaming behavior has been a concern in the organization for a long time and this dysfunctional behavior is often associated with ethics. This study examines perceptions of the ethical environment and trust as a potential determinant of budget gaming behavior. A survey questionnaire was used to collect data. The sample was drawn from 112 managers in go public manufacturing companies in Indonesia to determine if perceptions of the ethical environment and trust are determinants of budget gaming behavior. The data were analyzed by partial least square. The results indicate that the ethical environment has a positive effect on trust; trust negatively affects the budget gaming behavior; trust significantly mediates the relationship between ethical environment and budget gaming behavior. This study provides a warning for companies to truly concern about the ethical environment because its impact on dysfunctional behavior that causes serious harm to the organization.

CEO’S GENDER AND EARNINGS MANAGEMENT Debbianita, Debbianita; Prayogo, Enny; Agustina, Lidya; Erwan, Erwan

Publisher :

The aim of this study is to see how the gender of CEO affects earnings management in manufacturing companies that were listed on Indonesia Stock Exchange in 2018. Explanatory analysis was used in this study, and judgment sampling method was used to determine the sample size. The research hypothesis was checked with SPSS version 20 and the result shows that The gender of the CEO has no effect on earnings management.

Memahami Dunia Investasi: Tren dan Peluang Investasi Masa Kini Christy, Yunita; Debbianita, Debbianita; Dewi, Nunik Lestari
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 10, No 1 (2024): January 2024
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.10.1.145-152.2024

Seiring dengan peningkatan akses informasi dan pendidikan keuangan, banyak orang sekarang cenderung memiliki pemahaman yang lebih baik tentang berbagai pilihan investasi dan strategi keuangan yang dapat mereka ambil. Walaupun demikian, masih saja bagi sebagian orang, investasi adalah hal yang paling dihindari. Untuk mengatasi ketidaknyamanan atau kesulitan tersebut, pendekatan yang baik adalah menyediakan pendidikan keuangan yang mudah dimengerti dan memberikan dukungan untuk membimbing mereka melalui proses investasi. Berdasarkan permasalahan tersebut, dosen-dosen Fakultas Bisnis Universitas Kristen Marantha bersama dengan para mahasiswa akan memperkenalkan, mengedukasi atau memberikan nasihat dan rekomendasi yang dapat membantu meningkatkan pemahaman dan kenyamanan mereka terhadap investasi. Pengabdian masyarakat ini secara khusus dilakukan kepada Jemaat Gereja Kristen Pasundan Cicalengka menggunakan media StockLab. Melalui edukasi ini para jemaat GKP Cicalengka dapat berhati-hati dalam melakukan investasi agar tidak terjebak dalam investasi illegal.

Co-Authors -, Hanny Batistuta, Feren Farah Focket Clairine Angelica Riona Saputra Daniel Togu Halomoan Desi Adhariani Destiana, Raden Shafira Dewi, Sherin Ivana Eddy, Endah Purnama Sari Elvina Gunawan Elysabeth I Marpaung Enny Prayogo Erwan Erwan Erwan Erwan Erwan, Erwan Feren Farah Focket Batistuta Hanny Hanny Hoetama, Marcella I Nyoman Agus Wijaya I Nyoman Agus Wijaya Ita Salsalina Lingga Ivana - Joni Joni Joni Joni Kuang, Tan M Lauw Tjun Tjun Leliana Lidya Agustina Maria Maria Maria Natalia Maria Natalia Meily Margaretha Meyliana - Nunik Lestari Dewi Nunik Lestari Dewi Prayogo, Enny Purwoko, Agus Raden Shafira Destiana Santy Setiawan Santy Setiawan Santy Setiawan Se Tin Sherin Ivana Dewi Soddin Mangunsong Soddin Mangunsong Sri Zaniarti Sylvia Veronica Siregar Tan Kwang En Verani Carolina Vinny Stephanie Hidayat Wijaya, I Nyoman Agus Yuliana Gunawan Yunita Christy Yunita Christy Yunita Christy

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