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Analysis of Accounting Perceptions and Knowledge in The Implementation of Private Entity Account (EP) in The Preparation of Financial Reports Kamil, Islamiah; Yolifiandri, Yolifiandri; Irawan, Indra Ade; Watriningsih, Watriningsih; Ariani, Meiliyah
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 6 No 2 (2024): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v6i2.424

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This study aims to explore the perceptions and accounting knowledge of cooperative business actors regarding the implementation of Financial Accounting Standards for Private Entities (SAK EP) in preparing financial reports. SAK EP is an accounting standard designed specifically for private entities without public accountability to guide the preparation of cooperative financial reports. The research employed a survey method, utilizing questionnaires distributed to cooperative business actors in the Jakarta, Bogor, Depok, Bekasi, and Tangerang (Jabodetabek) areas, who are directly involved in preparing financial reports for private entities. The collected data were examined using descriptive statistical techniques and regression analysis through Smart PLS software to identify the relationships between the studied variables. The findings are expected to provide insights into the level of perception and accounting knowledge related to SAK EP among cooperative business actors in the Jabodetabek area. These results could serve as a foundation for the government, regulators, and other stakeholders to enhance the understanding and application of these accounting standards. Additionally, this research aims to contribute to the academic literature concerning the implementation of financial accounting standards in private entities.
Implementasi Strategi Lulus Tepat Waktu Sarjana Strata Satu (S1) dalam Era Digital Kamil, Islamiah; Irawan, Indra Ade; Ratnasari, Anita; Wahyuningsih, Erfiana; Ariani, Meiliyah
Jurnal Pengabdian Kepada Masyarakat Vol 5 No 01 (2024): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v5i01.1029

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Higher education faces new challenges in managing the rapid development of digital technology. One issue that requires attention is the on-time graduation rate of undergraduate students (S1). This research aims to develop and implement effective strategies in increasing the on-time undergraduate graduation rate in the digital era. The community service method is used as an approach in integrating theoretical approaches with practice in the field. This service involves collaboration between Dian Nusantara University, Pancasila University and Prof. University. Dr. Moestopo (Religious), students, and industry to design learning programs that are responsive to student needs in the digital era. The result of this service is the development of technology-based strategies that support online learning, personalized academic mentoring, and the use of data analytics to monitor student academic progress. The evaluation showed a significant increase in the on-time undergraduate graduation rate. The practical implication of this service is the adoption of strategies that have proven effective by other higher education institutions in mitigating the challenges of on-time graduation in the digital era.
SINGLE MOM'S PARENTING PATTERN IN FORMING CHILDREN'S INDEPENDENCE AND THE ENVIRONMENT Ariani, Meiliyah; Zulhawati; Hikmawatty, Sitti
Moestopo International Review on Social, Humanities, and Sciences Vol. 4 No. 2 (2024)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v4i2.85

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The pattern of single mother parenting has a difference with a family that is still intact, which of course will affect the development of children's independence. The purpose of the research is to explore the parenting patterns carried out by single parents, the obstacles faced by single parents in forming child independence, the efforts of single parents in fulfilling the rights of children and their environment, as well as parenting tips for single parents. The research method uses a descriptive qualitative approach. The subjects of this study are two single mothers who have children aged 5-6 years. Data collection techniques by observation, interviews and documentation. The research analysis uses interactive model analysis. The results of the study show that the parenting style provided by single mothers in shaping children's independence is a single parent parenting practice that applies a democratic parenting style, and a permissive parenting style. Children raised with democratic parenting have high independence while children raised with authoritarian parenting have less independence. Children's independence is also influenced by several factors, namely parental education, economy, employment, environment and religion in fulfilling children's rights is to build a good and harmonious relationship with children.
Implementation of the asset management system in PT. Bara Prima Utama Asmara, Rina Yuliastuty; Kamil, Islamiah; Akbar, Muhammad Iqbal; Ariani, Meiliyah
Central Community Development Journal Vol. 4 No. 2 (2024): December 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/ccdj.v4i2.345

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Effective asset management is a key factor for supporting the sustainability of mining company operations. This community benefits from the execution of the Resource Administration Framework at PT. Bara Prima Utama, which works within the coal mining division. This framework is planned to improve the proficiency of observing, upkeeping, and administering the company's settled resources to optimize resource utilization and decrease operational costs. Through the application of data innovation in resource information administration, a company can distinguish resource conditions in real time and make quicker and more exact vital choices. In expansion, preparation for asset administration staff is additionally carried out to guarantee the ability to work this unused system. This execution is anticipated to extend the efficiency and support of a company's operations and amplify the life of resources. This program also bolsters the company's commitment to a more proficient and dependable administration of assets.
THE INFLUENCE OF MATERIALISM SELF CONTROL AND FINANCIAL ATTITUDE ON FINANCIAL MANAGEMENT BEHAVIOR IN ONLINE MARKETPLACE WITH IMPULSIVE BUYING AS AN INTERVENING VARIABLE Kamil, Islamiah; Ariani, Meiliyah; Irawan, Indra Ade
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 1 (2023): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.644 KB) | DOI: 10.61990/ijamesc.v1i1.5

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This study uses a type of quantitative research, the aim is to determine the magnitude of the influence of Materialism Self Control and Financial Attitude Against Financial Management Behavior in Online Marketplaces with Impulsive Buying as Intervening Variables. The sample used in this study was 200 Online Marketplace Users in the Jakarta, Bogor, Depok, Tangerang and Bekasi (Jabodetabek) areas. This study uses primary data with a questionnaire. The analytical method used to test the hypothesis is path analysis The results of the study show that there is a direct effect of Materialism Self Control and Financial Attitude on Financial Management Behavior in the Online Marketplace user community. Based on the path analysis test, the results of the direct and indirect effects of Materialism Self Control and Financial Attitude on Financial Management Behavior in the Online Marketplace user community through Impulsive Buying The result shows that the direct effect is greater than the indirect effect.
OPTIMIZING THE GREEN PRODUCT STRATEGY IN IMPROVING MSME PERFORMANCE Meiliyah Ariani; Melan Susanty Purnamasari; Kurnia Sari Dewi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i5.82

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This study aims to determine the effect of green input, green process and green output in the application of green products on the performance of UMKM in Penjaringan Subdistrict, North Jakarta. The method used is purposive sampling, the number of respondents used in this study is 100 respondents from UMKM in the food and beverage sector in Penjaringan Subdistrict, North Jakarta. The data used is primary data in the form of questionnaires distributed to respondents. The data analysis method used in this study is data analysis with descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis tests, which examine variables from the data using IBM SPSS (Statistical Product and Service Solutions) for Windows version 25.The results of research and hypothesis testing show that green input in the application of green products has a positive and significant effect on the performance of UMKM, Green process in the application of green products has a positive and significant effect on the performance of UMKM, Green output in the application of green products has a positive and significant effect on the performance of UMKM.
DEVELOPMENT OF MOROTAI ISLAND TOURISM DESTINATIONS, A TROPICAL PARADISE IN NORTH MALUKU PROVINCE Watriningsih; Meiliyah Ariani; Zulhawati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i5.83

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Morotai Island Regency as one of the tourist destinations that has the potential for natural and cultural tourism that has the potential to be developed into an attraction for tourist visits, both domestic and foreign tourists. The charm of Morotai Island is able to divert the eyes of tourists so that more tourists come to Morotai Island and enjoy the beautiful charm of amazing tourist objects, with the charm of natural tourism and strong historical tourism able to make Morotai Island one of the 4 favorite tourist attractions in North Maluku by foreign tourists and domestic tourists. The purpose of this study was conducted to describe the strategy of the concept of developing the promotion of Marine Tourism and Historical Tourism as a strengthening of Identity as a tropical paradise region to attract tourist visits to Morotai Regency, North Maluku Province. The concept of marine ecotourism as the right model for the development base of tourist objects and attractions owned by Morotai Island Regency. The development of historical tourism in Morotai Island Regency can be in line with strengthening the identity of Morotai Island Regency as an area that became part of the history of World War II, by providing direction for the design of elements forming the image of the region, namely paths, nodes, landmarks, districts, and edges, based on the historical value of Morotai Island Regency. From the results of this study, recommendations can be given to the Regional Government of Morotai Island Regency to be able to develop and promote marine and historical tourism destinations in Morotai Island Regency as the main tourist attraction, and the natural beauty of Morotai Island Regency is an additional attraction that supports tourism potential in Morotai Island Regency as a whole.
THE ROLE AND CHALLENGES OF LECTURERS IN THE ERA OF INDUSTRIAL REVOLUTION 4.0 AND SOCIETY 5.0 IN DELIVERING LEARNING FOR MILLENNIAL STUDENTS AND GEN Z STUDENTS Zulhawati; Meiliyah Ariani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.116

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Higher education is one of the learning facilities for the nation's next generation which is required to produce quality human resources. The success of the educational process in higher education is influenced by many factors that are interrelated with each other. One of these factors is the lecturer. Facing the era of industrial revolution 4.0 and Society 5.0, the role of lecturers in higher education is very important and strategic. In the era of digitalization, a lecturer must be able to adapt to technological advances. This research aims to provide an overview of the role and challenges of lecturers in the industrial revolution 4.0 era in delivering learning to students in the industrial revolution 4.0 era. To prepare students to enter the world of work in the digital era. The research method used is a descriptive qualitative approach. Data collection techniques in research were carried out based on theoretical studies from searching research journals, books and papers. a descriptive qualitative approach to describe how much influence the role and challenges of lecturers in the industrial revolution 4.0 era have in delivering learning to students. The picture obtained from several literature results is that to produce graduates who have good character, lecturers must act wisely in recognizing the conditions of students and classes in this digital era. Lecturers must make changes in teaching, at least changes that start from the lecturer himself. Learning patterns can no longer use old patterns, lecturers must be able to keep up with technological developments, so as to produce highly competitive graduates. The era of industrial revolution 4.0 and society 5.0 is an era where the digital industrial world has become a paradigm and reference in the order of life, so that new literacy is needed as capital to take part in people's lives.
DOES EMOTION MEDIATE THE EFFECT OF ETHICAL AWARENESS AND PERCEIVED SERIOUSNESS OF WRONGDOING ON THE PEER REPORTING INTENTION? Dhiannisa Wahyu Putri; Andrey Hasiholan Pulungan; Meiliyah Ariani
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.468

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Academic misconduct is a widespread issue that educational institutions encounter worldwide. The potential harm caused by academic misconduct encourages education-al institutions to attempt to prevent and eliminate it, for instance, through promoting peer reporting. This study investigates the role of emotions in mediating the relationship between ethical awareness and perceived seriousness of wrongdoing on the peer's intention to report academic misconduct. A survey was sent online to students at four universities in Indonesia and Hungary from December 2022 until February 2023. One hundred sixty-five responses were analyzed by using SMART PLS 4. Findings indicate that students who are ethically aware are likely to disclose academic misconduct committed by their friends (β = 0.443, p =.000).  Emotional responses also influenced students’ ethical awareness to report academic misconduct (β = 0.269, p = 0.009).  In contrast, our study found that students will not report academic mis-conduct, regardless of students' emotions despite the seriousness of wrongdoing (β = -0.046, p = 0.164). By acknowledging the impact of emotions on variable relation-ships, students can develop a better understanding of the cognitive and affective fac-tors involved in ethical decision-making. This understanding can then be leveraged by educational institutions to promote effective ways of fostering ethical behavior.
THE IMPORTANT ROLE OF WORK-LIFE BALANCE AND JOB INSECURITY IN EMPLOYEE JOB SATISFACTION TO REDUCE TURNOVER INTENTION Wachyu Hari Haji; Zulhawati; Ariani, Meiliyah; Islamiah Kamil
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.479

Abstract

Turnover intention is something that is avoided by a company, because the turnover phenomenon has a negative impact on every company. This study aims to determine the important role of work-life balance and job insecurity in employee job satisfaction to reduce turnover intention at PT Bhinneka Cipta Lestari in West Jakarta. The type of data in this study is quantitative data. The source used is primary data. The population and sample in this study are all employees who work at PT Bhinneka Cipta Lestari in West Jakarta with a total of 71 employees. This study uses a saturated sampling technique, where the entire population is used as a research sample. The sampling technique used for sampling is non-probability. The data collection method uses a questionnaire that aims to find out the opinions of respondents regarding the important role of work-life balance and job insecurity in employee job satisfaction to reduce turnover intention. The data analysis in this study used multiple linear regression using validity test, reliability test, multiple linear regression analysis test and t hypothesis test and determination coefficient test with the SPSS 27 For Windows statistical application program. The results showed that partially work-life balance had a negative and insignificant effect on turnover intention, job insecurity had a negative and insignificant effect on turnover intention, and job satisfaction had a significant positive effect on employee turnover intention. It is important for companies to always implement work-life balance and provide a sense of security at work so that it creates a sense of satisfaction in employees. This can certainly minimize the occurrence of turnover intention.