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All Journal Fokus Bisnis Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Akuisisi : Jurnal Akuntansi Jurnal Ekobistek NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Journal of Governance Innovation Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Ekonomia Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Journal Of Human And Education (JAHE) Jurnal Ekonomika Dan Bisnis Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Jurnal Ekonomi, Bisnis dan Manajemen CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Media Ekonomi Gemilang: Jurnal Manajemen dan Akuntansi Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Multidisiplin West Science The Es Accounting and Finance Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Trending: Jurnal Manajemen dan Ekonomi West Science Interdisciplinary Studies West Science Accounting and Finance Journal of Information System, Technology and Engineering West Science Interdisciplinary Studies Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Management Studies and Business Journal Accounting Studies and Tax Journal Indonesian Journal of Community Empowerment Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Pengabdian Masyarakat Indonesia (JPMI) Educational Studies and Research Journal Gotong Royong Ekonomia Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Jurnal Pengabdian Masyarakat (J-AbMas)
Siska Yulia Defitri
Universitas Mahaputra Muhammad Yamin
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Penguatan Sistem Informasi Akuntansi Penggajian dan Manajemen SDM: Program Sosialisasi Berbasis Pengabdian Kepada Masyarakat di Perusahaan Swasta Defitri, Siska Yulia
Jurnal Pengabdian Masyarakat (J-AbMas) Vol. 1 No. 2 (2025): Jurnal Pengabdian Masyarakat (J-AbMas)
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-abmas.v1i2.136

Abstract

Pengabdian kepada masyarakat merupakan salah satu bentuk implementasi nyata dari Tri Dharma Perguruan Tinggi yang berfokus pada pemberdayaan dan peningkatan kompetensi masyarakat atau institusi. Kegiatan ini dilaksanakan di PT Yude Jaya Sentosa yang berlokasi di Kota Solok dengan tujuan memberikan sosialisasi terkait penerapan Sistem Informasi Akuntansi (SIA) untuk mendukung proses penggajian dan manajemen Sumber Daya Manusia (SDM). Permasalahan yang ditemukan pada perusahaan adalah keterbatasan kemampuan karyawan dalam mengelola administrasi penggajian secara efektif, yang berdampak pada keterlambatan pembayaran gaji, kesalahan pencatatan data, dan kurang optimalnya manajemen SDM. Kelompok sasaran bersama mahasiswa PKM melakukan kegiatan PKM pada mata kuliah Sistem Infomasi akuntansi mengenai Sistem Akuntansi Penggajian dan SDM. Kegiatan pengabdian ini diharapkan dapat menjadi kontribusi berkelanjutan bagi perusahaan dalam meningkatkan kualitas manajemen keuangan dan SDM, serta sebagai bentuk sinergi antara perguruan tinggi dan dunia industri untuk mendukung pengembangan kapasitas SDM di tingkat lokal
Penerapan Sistem Pengelolaan Biaya Tenaga Kerja untuk Meningkatkan Efisiensi Produksi di Pabrik Tahu CNG Azizah Charnain, Nada; Dwi Putri, Rita; Putri, Aisyah; Rahmatullah, Jabil; Nurul Faisa, Sabila; Yulia Defitri, Siska
Jurnal Pengabdian Masyarakat (J-AbMas) Vol. 1 No. 2 (2025): Jurnal Pengabdian Masyarakat (J-AbMas)
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-abmas.v1i2.142

Abstract

Pengabdian ini dilakukan di Pabrik Tahu CNG Kota Solok yang menghadapi masalah tingginya biaya tenaga kerja tanpa peningkatan output yang seimbang. Solusi yang diberikan adalah penerapan sistem pengelolaan biaya tenaga kerja yang lebih terstruktur untuk meningkatkan efisiensi produksi. Metode yang digunakan berupa pendekatan deskriptif kualitatif melalui observasi, wawancara dengan pemilik dan karyawan, serta analisis dokumen keuangan terkait. Hasilnya menunjukkan bahwa sistem baru dengan pembagian tugas jelas, pencatatan jam kerja produktif, dan insentif mampu mengurangi pemborosan tenaga kerja, meningkatkan produktivitas, serta memudahkan manajemen dalam mengendalikan biaya dan merencanakan anggaran. Sistem ini juga mendorong motivasi karyawan dan kualitas produksi. Pengelolaan biaya tenaga kerja yang efektif penting diterapkan, termasuk pada industri kecil seperti Pabrik Tahu CNG.  
ANALISIS MINAT BELANJA ONLINE MAHASISWA : PERSPEKTIF GAYA HIDUP Yulia Defitri, Siska; Sukraini, Juita; Yovan, Afri
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 5 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i5.2025.2119-2124

Abstract

Penelitian ini bertujuan untuk mengkaji minat belanja online untuk mengetahui bagaimana gaya hidup dipengaruhi dalam minat berbelanja online. Sebanyak 138 mahasiswa akuntansi aktif di Universitas Mahaputra Muhammad Yamin yang menjadi populasi penelitian dan sampel nya meruapakan seluruh mahasiswa aktif tersebut. Untuk menguji data, penelitian ini menggunakan SPSS versi 22. Penelitian ini menggunakan Analisis Regresi Linier Berganda sebagai model regresinya. Statistik deskriptif, analisis kualitas data (uji validitas dan reliabilitas), uji asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas, koefisien determinasi), dan uji hipotesis (uji t, uji F) merupakan bagian dari prosedur pengujian. Temuan dari penelitian ini menunjukkan bahwa pemahaman gaya hidup mempunyai pengaruh yang besar terhadap minat belanja online, sehingga mempengaruhi minat belanja online mahasiswa akuntansi Universitas Mahaputra Muhammad Yamin.
Pengaruh Weight Average Cost of Capital dan Return on Equity Terhadap Nilai Perusahaan Pada Perusahaan Sub-Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2022-2023 Siska Yulia Defitri
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1072

Abstract

This study aims to analyze the effect of Weighted Average Cost of Capital (WACC) and Return on Equity (ROE) on firm value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Firm value is measured using the Price to Book Value (PBV) ratio, which reflects investor perceptions of the company's performance and prospects. This study uses a quantitative approach with secondary data obtained from the companies' annual financial reports. The populations of this study are all companies listed on the IDX in the food and beverage sub-sector. The sample was determined using a purposive sampling method based on the completeness of the research variable data, the sample wa obtained as many as 48 companies and analyzed data for 2 years, so that 96 data were processed and analyzed. The data analysis technique used was multiple linear regression, preceded by a classical assumption test. The result of this study indicate that Weight Average Cost of Capital has no significant effect on Firm Value. Likewise, Return on Equity has no significant effect on Firm Value. Based on the simultaneous test results, it is found that Weight Average Cost of Capital and Return on Equity simultaneously have no significant effect on Firm Value.
The Effect of AI Technology, Innovation Readiness, and Digital Entrepreneurship on Competitive Advantage in Start Up in Jakarta Bakri, Bakri; ZM, Ajub Ajulian; Defitri, Siska Yulia; Mu'min, Halek
West Science Interdisciplinary Studies Vol. 2 No. 04 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i04.807

Abstract

This study investigates the impact of AI technology adoption, innovation readiness, and digital entrepreneurship on competitive advantage in startup enterprises within Jakarta's entrepreneurial ecosystem. A quantitative approach employing Structural Equation Modeling (SEM) with Partial Least Squares (PLS) analysis was utilized to analyze data collected from 229 startup founders and executives. The findings reveal significant positive relationships between AI technology adoption, innovation readiness, digital entrepreneurship, and competitive advantage. Specifically, startups that strategically embrace AI technologies, foster innovation readiness, and leverage digital entrepreneurship practices demonstrate higher levels of competitive advantage. The study contributes to theoretical understanding by extending literature on technology-driven entrepreneurship and provides practical insights for startup stakeholders and policymakers aiming to enhance the competitiveness of Jakarta's startup ecosystem.
The Effect of AI Technology, Innovation Readiness, and Digital Entrepreneurship on Competitive Advantage in Start Up in Jakarta Bakri, Bakri; ZM, Ajub Ajulian; Defitri, Siska Yulia; Mu'min, Halek
West Science Interdisciplinary Studies Vol. 2 No. 04 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i04.807

Abstract

This study investigates the impact of AI technology adoption, innovation readiness, and digital entrepreneurship on competitive advantage in startup enterprises within Jakarta's entrepreneurial ecosystem. A quantitative approach employing Structural Equation Modeling (SEM) with Partial Least Squares (PLS) analysis was utilized to analyze data collected from 229 startup founders and executives. The findings reveal significant positive relationships between AI technology adoption, innovation readiness, digital entrepreneurship, and competitive advantage. Specifically, startups that strategically embrace AI technologies, foster innovation readiness, and leverage digital entrepreneurship practices demonstrate higher levels of competitive advantage. The study contributes to theoretical understanding by extending literature on technology-driven entrepreneurship and provides practical insights for startup stakeholders and policymakers aiming to enhance the competitiveness of Jakarta's startup ecosystem.
The Impact of Artificial Intelligence (AI) on Financial Management Hidayat, Muhammad; Defitri, Siska Yulia; Hilman, Haim
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 1 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/s298rx18

Abstract

This study examines the impact of artificial intelligence (AI) on financial control, exploring the implementation of AI technology in financial selection-making strategies, predictive analysis and hazard manipulation. the use of a systematic literature examine approach, this studies covers the substantial modifications delivered via using AI in improving operational overall performance, presenting deep insights for financial preference making, and improving customer revel in in the banking area.. Even though it provides great benefits, this research also highlights ethical challenges, data security, adoption risks, as well as the need for policy and regulatory adjustments to the development of AI technology in the context of financial management. It is hoped that the results of this research can provide guidance for companies and policy makers in facing revolutionary changes in financial management in the digital era.
Digitalization and the Changing Landscape of Tax Compliance (Challenges and Opportunities) Hidayat, Muhammad; Defitri, Siska Yulia
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/c2gyc030

Abstract

This research discusses the impact of digital transformation on tax compliance by conducting a systematic literature review. Through appropriate keyword selection, relevant articles were identified from leading academic databases such as Scopus, IEEE Xplore, ScienceDirect, JSTOR, and Google Scholar. Analysis of the literature reveals technological complexity, increasing administrative efficiency, and emerging regulatory challenges as the main categories. Apart from that, information disclosure, the use of new technology in tax risk analysis, and changes in the paradigm of taxpayer involvement are also the main focus. In conclusion, digital transformation not only creates new challenges in tax compliance, but also brings opportunities to increase the effectiveness and openness of the tax system.
Increasing Corporate Taxpayer Compliance With The E-Billing System And Tax Socialisation Syafitri, Ella; Defitri, Siska Yulia; Putri, Rita Dwi
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.14966

Abstract

Tujuan dari penelitian ini adalah untuk menguji dampak Sistem e-Billing dan sosialisasi pajak terhadap kepatuhan wajib pajak badan. Hal ini sangat penting untuk memastikan bahwa wajib pajak badan mematuhi kewajiban perpajakan yang diwajibkan untuk mencapai target penerimaan yang telah ditetapkan. Dalam hal ini, wajib pajak badan yang dimaksud adalah Organisasi Perangkat Daerah (OPD) yang bertanggung jawab atas pelaksanaan tugas pemerintahan daerah di bawah Kepala Daerah. Penelitian ini menggunakan metodologi kuantitatif dengan pendekatan survei. Data dikumpulkan melalui kuesioner yang disebarkan kepada seluruh bendahara organisasi OPD di Kabupaten dan Kota Solok, dan diperoleh 50 sampel dari jumlah tersebut. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS versi 26 (Statistical Package for Social Sciences). Hasil penelitian menunjukkan bahwa Sistem e-Billing dan Sosialisasi Perpajakan berpengaruh secara simultan terhadap kepatuhan wajib pajak badan.
Bibliometric Analysis of Forensic Accounting Research Trends in Countering Fraud in the Public Sector Judijanto, Loso; Defitri, Siska Yulia
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1413

Abstract

This bibliometric study investigates the evolving landscape of forensic accounting, with a focus on fraud detection and prevention in the public sector. Utilizing data from prominent academic databases, the research highlights the integration of advanced technological tools and data analytics into traditional forensic accounting practices. The analysis identifies key themes and emerging trends within the field, such as the increasing importance of technology, the need for regulatory adaptation, and the expansion of forensic accounting into new areas like social network analysis and economic crime. The findings emphasize the shift towards a more sophisticated, interdisciplinary approach necessary for tackling complex financial crimes in a globalized economy. The study not only provides a comprehensive overview of the current state of forensic accounting research but also suggests directions for future academic and practical applications, underlining the critical role of continuous education and international cooperation in enhancing the effectiveness of fraud prevention strategies.
Co-Authors Adel Ramadani Adinda Putri Syahrila Afni Yeni Afni Yeni Afni Yeni Aisyah Putri Aisyah Putri, Aisyah Ajub Ajulian ZM Ajub Ajulian ZM Akhmad Dahlan Aldo Sofari Alex Marcelline Alifa Deisma Rizika Almina, Elsa Febri Amini, Zarika Amril, Elviani Amril, Zahara Putriani Andika Isma Ardiyanto Maksimilianus Gai Arfimasri Arfimasri, Arfimasri Arief Yanto Rukmana Arief Zikry Armitha Nisa Arsyabil, Trisya Aslichah Aysha Aulia Amril Azizah Charnain, Nada Bakri Bakri Bakri Chintia Devina Hamdi Chintya Maharani Dani, Dillfa Lailatul Rahmi Darawati, Silvia Das, Nidia Anggreni Daturrahmi, Sayyi Delsi Afrini Desi Permata Sari Desrial Ori Putra Dessofrida Yona Dillfa Lailatul Rahmi Dani Dini Onasis Disa Fide Kasoa Dwi Putri, Rita Dzakiyyah, Husni Taufiq Edi Firnando Eko Sudarmanto Esi Sriyanti Esi Sriyanti Fakhri Ahmadi Fatikasari, Difani Febriyan Dina Putri Fitasari, Anggi Al Fitri Rahmadani, Fitri Fitri, Nadha Aulia Hafifatul Hidayah Hafitra Halek Mu'min Halek Mu'min Hamdany, Mohammad Azharie Hamdi, Chintia Devina Hendrayani, Eka Heppi Syofya, Heppi Hidayanti Fitra Hielda Indriani Putri Hikmah, Vinka Tahiyatul Nurul Hilman, Haim Hiya, Nori Fetty Ida Nirwana Iis Daryanti Indri Apri Mayanti Isramirathul Wahyu Iwan Harsono Jihan Desra Fitria Judijanto, Loso Juita Sukraini Juita Sukraini Juita Sukraini Kirana Putra, Ramadhani Larasati Rahmadani Lili Wahyuni Lili Wahyuni Lili Wahyuni Lina Lina Loso Judijanto Maison, Witra Mardianti, Rani Marisa Penriani Mu'min, Halek Muhammad Bitrayoga Muhammad Hidayat Mutia Mulyani Mutiara Nada Azizah Charnain Nasrah, Rasidah Natasya Natasya Nina Dwi Putriani Nirwana, Ida Nofridelfi Nofridelfi Nori Fetty Hiya Nur Aliffa Putri Mesra Nurfadilla Nurfadilla, Nurfadilla Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurlisafani, Nurlisafani Nurul Faisa, Sabila Pratama, Yogi Putra, Ramadhani Kirana Putri, Afchellya Anugrah Putri, Aulia Nanda Putri, Lucy Septiana Putri, Rita Dwi Rahayu, Niken Rahmatullah, Jabil Rahmatus, Hamidah Rahmi, Iftitah Ramadhani Kirana Putra Rasidah Nasrah Rasidah Nasrah Regianta Audri Wulandari Resi Andika Putri Resti Puspita Sari Rezi Indriani Riesna Apramilda Rika Lidyah Rina Dwiarti Rita Dwi Putri Rita Dwi Putri Rita Dwi Putri Rita Dwi Putri Rizka, Inda Noferani Roza, Seflidiana Sabila Nurul Faisa Salman, Andre SARAH SARAH Seflidiana Roza Seflidiana Roza Silvia Darawati Sindy Fetrisia Sinta Permata Sari Siska Septiani Siti Komariah Hildayanti Sriyanti, Esi Sukraini, Juita Susanti, Mutia Syafitri, Ella Taufik, Nur Eksa Tevi Putri Tri Yusnanto Tuti Sulastri Wahyu Indah Mursalini Wira Mofa Witra Maison Witra Maison Witra Maison Witra Maison Yandi Putra Yanti, Winda Yendi Putra Yeni, Afni Yopi Ofiza Yori Irawani Yovan, Afri Yulhan Yuhan