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Pelatihan Corporate Intelligence pada Badan Pengelola Keuangan Haji di Jakarta Ariani, Meiliyah; Zulhawati, Zulhawati; Aulawi, Dede Farhan
PARAHITA : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1 (2023): Jurnal Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal (Jurnal Ilmiah Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25008/parahita.v4i1.99

Abstract

Corporate Intelligence is focused on the collection and analysis of facts and other information that responds to the needs of key decision makers in the face of: major corporate action decisions that are high risk and complex and contain extraordinary risks or other important considerations required from Information collected from a variety of sources, including online information, subscriptions to highly specialized databases, hard-to-find public records,  and knowledgeable and experienced individuals. Analysts risk extracting key facts from the public and their subject domains to a rigorous analytical framework. This process connects various pieces of information, forming illustrations and procedures. The results support sustainable business practices by offering informed and trusted decisions in all commercial contexts. Conversely, the costs associated with violations – from regulatory and legal fines to the reputation and good name of the company can be significant. The implementation of this community service activity collaborates with university lecturers Prof. Dr. Moestopo and Yogyakarta University of Technology who are also involved in the National Love Lovers Tourism Movement (GENPPARI). This training was given to personnel of the Risk Management Committee of the Hajj Financial Management Agency (BPKH) Jakarta and the results of this training were carried out to provide an understanding of the application of intelligence science in the implementation of organizational objectives as mandated by law. Starting from planning, implementing and supervising the receipt, development and expenditure of Hajj funds in order to provide the maximum benefit to Hajj pilgrims. The participants of this training were very enthusiastic because the discussion and question and answer sessions made the training atmosphere lively with various kinds of questions so that participants could ask questions related to the material presented.
EMPLOYEE PERFORMANCE OPTIMIZATION REVIEWED FROM COMPETENCY AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) Wachyu Hari Haji; Meiliyah Ariani; Islamiah Kamil
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.376

Abstract

Every organization is required to be able to optimize human resources and how these human resources are managed. Therefore, an organization must be able to organize all existing human resources so that organizational activities can run smoothly and be able to compete with its competitors. One of them is to consider based on the competencies and organizational citizenship behavior (OCB) owned by employees. The purpose to be achieved in this study is to prove that the performance of PT Biantara Jaya Service employees can be optimized through competency variables and Organizational Citizenship Behavior (OCB). The type of research used in this research is quantitative research. The type and source of data used in this study are primary data. The data collection method in this study uses a population questionnaire and the sample in this study is 40 respondents of PT Biantara Jaya Services employees and all of them are used as saturated samples. 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 26 For Windows statistical application program. The results of the research that have been conducted show that employee competence measured through knowledge, expertise/skills, and attitudes has a positive and significant effect on performance. Likewise, the organizational citizenship behavior (OCB) variable which is measured through the accuracy of task completion, attendance level, cooperation, and job satisfaction has a positive and significant effect on performance.
DISCLOSURE OF BANK CUSTOMER DECISIONS USING QRIS AS A MEANS OF ONLINE TRANSACTIONS IN THE DIGITAL ERA Zulhawati; Meiliyah Ariani; Avinash Pawar
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.377

Abstract

This study aims to find out the factors that affect bank customers' decision to use QRIS as a means of online transactions in the digital era for BCA bank customers in Central Jakarta. The type of research used in this research is quantitative research.  Meanwhile, the data used in the study is primary data. The data collection technique in this study is by means of interviews and questionnaire distribution. The sample in this study uses an accidental sampling technique of 105 people who are customers of Bank BCA in Central Jakarta. The data analysis in this study used multiple linear regression with the SPSS 26 For Windows statistical application program. The results of this study show that social strata have a positive effect on customers' decisions to transact using QRIS, this proves that the higher a person's social strata, the more likely they are to choose to use QRIS in making transactions. Higher social strata tend to be more open to the use of new technologies compared to customers from lower social strata.  Lifestyle has a positive effect on customers' decisions to transact using QRIS, this proves that the more modern, dynamic, and consumptive a person's lifestyle, the greater their tendency to choose QRIS as a transaction method. Trust has a positive effect on customers' decisions to transact using internet banking, proving that the higher the level of customer trust in QRIS, the more likely they are to use this transaction method.
The influence of lifestyle and financial literacy on online paylater system and its impact on spending behavior Kamil, Islamiah; Ariani, Meiliyah; Irawan, Indra Ade
Journal of Economics and Business Letters Vol. 4 No. 2 (2024): April 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i2.285

Abstract

This research aims to examine the influence of Lifestyle and Financial Literacy on the Paylater Online System and its impact on Spending Behavior. The analytical method used to test the hypothesis is path analysis. This research uses a sample of 200 respondents who are people who use the Online Paylater System in the Jakarta, Bogor, Depok, Tangerang and Bekasi (Jabodetabek) areas. In this research, sampling used convenience sampling. The research results show that the direct influence of Lifestyle and Financial Literacy on Spending Behavior shows significant results. However, the indirect effect for each independent variable is different. Lifestyle shows that there is an indirect influence through the Paylater Online System, while for Financial Literacy there is no indirect influence through the Paylater Online System. In theoretical contributions to the preliminary study, among others, Sari (2021) found that the ease of using Paylater technology by e-commerce users in Indonesia is very good and Paylater users tend to do impulse buying when shopping. It is hoped that this research can help the Online Paylater System in making decisions about spending its finances. Apart from that, Marketplaces that provide payments using the Online Paylater System are also expected to be able to maintain and increase the trust of their users.Future researchers should variableize other factors that influence the Online Paylater System and Spending Behavior, such as financial capability, risk and security, so that they can get more solid conclusions for the public regarding the Online Paylater System and changes in behavior or spending habits (Spending Behavior).
Examining The Determinants of AI Misuse Among Students in Indonesia: An Analysis Through The Fraud Diamond Framework Pulungan, Andrey Hasiholan; Ramadhan, Rizki; Windiarti, Faris; Ariani, Meiliyah; Hasibuan, Ahmad Basid
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10442

Abstract

The growing integration of artificial intelligence (AI) in academia raises ethical concerns, particularly among business and accounting students expected to uphold professional integrity. This study examines factors influencing the use of AI for academic misconduct among Indonesian business students, applying the Fraud Diamond Theory as a framework. An online survey conducted from August 2024 to January 2025 yielded 424 valid responses, analyzed using SmartPLS version 4.1.0.9. The findings reveal that students do not view opportunity as a significant determinant of AI-assisted misconduct. Instead, capability, rationalization, and motivation significantly affect students’ intentions to engage in such behavior. This study contributes to literature and practice by highlighting ethical challenges in AI adoption within education, especially in Indonesia. It emphasizes the need for ethical AI training, enhanced digital literacy, and clear institutional protocols to address ethical dilemmas. Understanding the key drivers of AI-assisted misconduct supports the development of effective prevention and detection strategies. Given its focus on Indonesian business and accounting students, the study calls for broader validation with diverse samples and objective measures. Future research should explore the long-term impact of AI use on professional ethics, educational integrity, and intervention effectiveness.
Female CFOs, Earnings Quality, and the Cost of Capital: Evidence from Indonesian Listed Firms (2015–2024) Marwan, Jubery; Ariani, Meiliyah; Sekar, Aji Yoga
Annals of Human Resource Management Research Vol. 5 No. 4 (2025): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i4.3779

Abstract

This study examines whether female chief financial officers (CFOs) improve earnings quality and reduce the cost of capital in Indonesian listed firms, and whether earnings quality mediates the relationship between female CFO presence and financing costs. Using an unbalanced firm-year panel of non-financial companies listed on the Indonesia Stock Exchange for 2015–2024, the analysis employs fixed-effects regressions with year effects to control for unobserved time-invariant firm heterogeneity and common macro shocks. Earnings quality is primarily measured using accrual quality based on the Dechow–Dichev accrual estimation error framework, with absolute discretionary accruals as a robustness proxy. The cost of capital is operationalized using the cost of equity (CAPM-based), cost of debt, and an integrated measure (WACC). Results indicate that female CFO presence is associated with significantly higher earnings quality, reflected in lower accrual estimation error and lower absolute discretionary accruals. Consistent with information-risk pricing, poorer earnings quality is positively associated with higher costs of equity, debt, and overall capital. Mediation tests using bootstrap confidence intervals show that earnings quality partially mediates the relationship between female CFO presence and the cost of capital, while a remaining direct effect, particularly for equity-related outcomes, suggests an additional governance credibility or signaling channel beyond accounting-based earnings-quality measures. Robustness checks using alternative standard error structures, alternative earnings-quality proxies, and lagged specifications yield consistent inferences. Overall, the findings highlight the CFO as a micro-foundation of reporting credibility and suggest that financial leadership and reporting discipline can function as a cost-of-capital strategy in emerging markets characterized by heterogeneous disclosure and concentrated ownership.
Sosialisasi Pengelolaan Manajemen Operasional dalam Mengembangkan Bisnis UMKM Suprayitno, Agung; Rahmat; Apriani, Ari; Nasution, Ibnu Haris; Ariani, Meiliyah; Utama, Zahera Mega; Watriningsih; Zulhawati; Nurafiah, Siti; Zuhrofi, Ahmad; Rizal, Izzati
 Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 03 (2025): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i03.2520

Abstract

Ilmu Ekonomi, menjadi tidak dapat diabaikan. Keahlian Manajemen Pemasaran, Branding, dan Ekonomi Kreatif bukan hanya mendukung pencapaian ekonomi sosial masyarakat, tetapi juga membantu meningkatkan keterampilan di berbagai aspek sosial. Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan pilar utama perekonomian Indonesia yang memiliki resiliensi tinggi terhadap fluktuasi ekonomi global. Terdapat kelompok Masyarakat potensial dan berbakat yang perlu bimbingan bidang Ilmu Ekonomi khusus Manajemen operasional dalam kaitan pengelolaan UMKM, melihat potensi besar mereka untuk pemberdayaan Ekonomi mandiri berkelanjutan dan menyelaraskan program kerja dari Pemerintah Provinsi DKI Jakarta untuk masyarakat berkelanjutan.
SUSTAINABILITY OF EXISTENCE: HOW FIRM DURABILITY INTERACTS WITH FINANCIAL DECISIONS IN DISTRESS PREDICTION MODELS Eksandy, Arry; Arum, Mega; Sari, Riski Ulan; Ariani, Meiliyah; Zulhawati, Zulhawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6787

Abstract

existence on financial distress in retail companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Using a quantitative approach with panel data regression, this research examines 22 retail companies selected through purposive sampling, resulting in 110 firm-year observations. Financial distress is measured using the Altman Z-Score, while independent variables include capital structure (Debt to Equity Ratio), operational cash flow ratio, and company existence (age since IDX listing). Data analysis was performed using the Fixed Effect Model in EViews. The results indicate that capital structure has a significant negative effect on financial distress, while company existence shows a significant positive influence. However, operational cash flow does not significantly affect financial distress. Collectively, these three variables explain 93% of financial distress variance in the retail sector. These findings suggest that retail company managers should prioritize optimal capital structure management and recognize that organizational maturity contributes to financial resilience. Investors and regulators can utilize company age as an additional indicator when assessing financial distress risk. This study contributes to financial distress literature by integrating firm durability factors with financial metrics in Indonesia's retail sector, providing empirical evidence on how non-financial factors interact with financial decisions in distress prediction.
The Role Of Religious Morals On Students' Academic Cheating Behavior During Online Learning During The Covic-19 Period Ariani, Meiliyah; Ismi Islami, Dian
International Journal of Educational Research & Social Sciences Vol. 3 No. 5 (2022): October 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i5.504

Abstract

Cheating behavior is a dishonest act carried out by someone in order to get a satisfactory end result. Academic cheating is still often done by students, to get high grades. The emergence of a feeling of worry or feeling threatened that is felt because of the inability or less than optimal of a student in completing his college assignments triggers students to commit academic fraud due to various demands from the environment that expect high results and grades. This study aims to determine the effect of academic integrity factors and religious moral factors on student academic cheating during online learning during the Covid-19 period at Prof. University. Dr. Moestopo (Religious) Academic Year 2021-2022 even.The sample method used is purposive sampling. The number of students who were sampled in this study were 350 students of Prof. University. Dr. Moestopo (Religious), Even Semester. The data used is primary data in the form of questionnaires distributed to respondents using google form facilities. This analysis method uses descriptive statistical tests, data quality tests, classical assumption tests, data analysis tests and model suitability tests using the SPSS program.The results showed that religious moral factors and academic integrity had a significant effect on students' academic cheating behavior. Partially, this study shows that religious moral factors have a negative and significant effect, while academic integrity factors have a positive and significant effect on academic cheating behavior in the online learning system.