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All Journal Jurnal Bisnis Mahasiswa Balance : Media Informasi Akuntansi dan Keuangan Diteksi : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan ADM : Jurnal Abdi Dosen dan Mahasiswa Jurnal Ekonomi, Manajemen, Akuntansi
Theresia Mentari
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Kota Palangka Raya Kharisma Nugraha Putra; Rahman; Hidayati; Theresia Mentari
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 2 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v15i2.10756

Abstract

The purpose of this research is to examine and provide empirical evidence of the influence of tax knowledge and taxpayer awareness in taxpayer compliance in paying vehicle tax. The population of this research is vehicle tax payers in Palangka Raya City. The sample of this research is 100 respondents obtained using convenience sampling technique. The research questionnaire data was analyzed using the help of the Partial Least Squares (PLS) analysis tool. The results of the study show that there is no effect between tax knowledge on taxpayer compliance and there is an effect of taxpayer awareness on taxpayer compliance. These findings help to open insights related to policies that can increase motor vehicle tax compliance in the City of Palangka Raya.
Pemanfaatan Limbah Sekam Padi Dalam Pembuatan Sekam Bakar dan Briket di Pendahara Kecamatan Tewang Sangalang Garing Kabupaten Katingan Sri Agustina Lisa; Afrizal Adjie Nugroho; Emmy Mudiarti; Febrinda Lumbantobing; Fitra Galih Prasetyo; Grestia Laurensa; Hendri; Ismail Saleh; Jeans Tanu; Masindu; Melki Julianti; Raelyn Notriyani; Rut Dea Rosiana Silalahi; Teresia Titania Natasia Ginting; Victoria Lucky; Theresia Mentari
Diteksi : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2023): Diteksi, Vol. 1, No. 2, November 2023
Publisher : Fakultas Teknik Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36873/diteksi.v1i2.11396

Abstract

Pendahara sub-district has rice fields covering an area of ​​165 hectares with an average annual rice yield of 417.5 tons. After the harvest period, there will usually be a lot of leftovers from rice milling in the form of rice husk waste (husk). There is still little use made to reduce the environmental impact resulting from rice husk waste. The use of rice husks has impacts in terms of energy, finance and ecology. From an energy aspect, rice husks can produce bioenergy through burning the husks for electricity or alternative fuels. Meanwhile, from a financial aspect, farmers can reduce production costs by using husks as value-added products such as organic fertilizer. Furthermore, in the ecological aspect, it is useful in minimizing agricultural waste and reducing pollution due to the use of husks for various environmentally friendly products such as compost or wood panels. If further processed rice husks can be made into husk charcoal which is processed into briquette products, briquettes have benefits as fuel, agricultural materials and industrial materials, for human needs. The aim of this community service activity is to use rice husk waste into burnt husks and briquettes so that it can be used as a community business opportunity. The stages of making burnt husks are making a burning tool, burning rice husks, packaging the burnt husks. The stages of making briquettes are grinding the ingredients, mixing the ingredients and molding the briquettes. The results of making burnt husks and briquettes, namely burnt husks, can be used as planting media and fertilizer for plants. In the results of making briquettes, the briquettes cannot be used because they cannot be lit, which is why briquettes require a lighter to make it easier to ignite.
A Systematic Literature Review of Blockchain-Based Triple-Entry Accounting in Crypto Assets Verra Rizki Amelia; Pratama; Muhammad Abshar Noer Ramadhan; Muhammad Aji Lampang; Mar’elfan Hadi Pratama; Theresia Mentari; Dhina Sri Widyaningsih
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art5

Abstract

The digital revolution in accounting is a major change that affects the way we view, manage, and report financial information. One form of the digital revolution in accounting is the emergence of blockchain technology and Triple-entry Accounting (TEA). This research aims to examine the application of triple-entry accounting with blockchain in the recording of crypto assets. This research uses a qualitative approach with a systematic literature review using the WATASE UAKE platform. This method summarizes research from many sources into specific topics based on items determined by the researcher. The results show that the application of blockchain technology can help achieve a country's economic development goals and can establish more secure, transparent, and efficient business practices by reducing various existing risks.
Urgensi Kerjasama Satuan Tugas Pencegahan Dan Penanganan Kekerasan Seksual Universitas Palangka Raya Dan Institusi Eksternal Dalam Penanganan Kasus Kiki Kristanto; Firlianty, Firlianty; Theresia Mentari; Joanita Jalianery
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 3 No. 1 (2025): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v3i1.1032

Abstract

Urgensi kerjasama antara Satgas PPKS Universitas Palangka Raya dan institusi eksternal menjadi semakin penting dalam menghadapi kasus kekerasan seksual yang kompleks. Latar belakang masalah ini mencakup tantangan yang dihadapi oleh Satgas PPKS dalam menangani kasus secara mandiri, yang seringkali memerlukan sumber daya dan keahlian dari luar kampus, serta didasari oleh kebutuhan akan sinergi yang kuat dengan institusi eksternal, seperti lembaga hukum, organisasi non-pemerintah, dan pihak kepolisian, guna memberikan dukungan yang komprehensif kepada korban dan memastikan keadilan dapat ditegakkan. Tujuan dari penelitian ini adalah untuk mengeksplorasi pentingnya kolaborasi tersebut dan bagaimana sinergi antara berbagai institusi dapat meningkatkan efektivitas penanganan kasus kekerasan seksual. Argumen utama penelitian ini adalah bahwa kolaborasi lintas institusi akan memberikan dukungan yang lebih komprehensif dan berkelanjutan bagi korban, serta memperkuat upaya pencegahan di lingkungan kampus Universitas Palangka Raya. Metodologi penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara, dan analisis dokumen terkait kerjasama antar institusi/lembaga. Hasil penelitian diharapkan dapat memberikan rekomendasi praktis untuk meningkatkan kerjasama antara kampus dan institusi eksternal, serta menunjukkan pentingnya pendekatan multidisiplin dalam menangani kekerasan seksual di lingkungan akademik.
Reaksi Pasar Modal Atas Program Makanan Bergizi Gratis Khairunissa, Najwa Quni; Agus Satrya Wibowo; Theresia Octaviani; Theresia Mentari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16303

Abstract

Pasar modal cerminan dari harapan investor terhadap peristiwa yang terjadi salah satunya dengan menganalisis reaksi pasar modal terhadap pengumuman program Makanan Bergizi Gratis pada perusahaan sektor consumer non-cyclicals menggunakan pendekatan studi peristiwa dengan market adjusted model, bertujuan untuk menguji perbedaan dalam Cumulative Abnormal Return (CAR) dan Trading Volume Activity (TVA) dalam jendela peristiwa (-20 hingga +20 hari).  Sampel terdiri dari 17 perusahaan, dianalisis secara kuantitatif melalui uji paired sample t-test pada SPSS.  Hasilnya menunjukkan tidak ada perbedaan pada CAR sebelum dan setelah acara (0,969 > 0,05) dan TVA sebelum dan setelah acara (0,686 > 0,05).  Temuan menunjukkan bahwa pasar modal Indonesia tidak bereaksi terhadap program MBG, meskipun awalnya dianggap sebagai sinyal positif, dan ada sedikit peningkatan dalam TVA setelah acara tersebut.  Namun, secara statistik, tidak ada perbedaan dalam CAR dan TVA sebelum dan setelah pelaksanaan program MBG.
Capital Market Reaction to The Replacement of the Minister of Finance in 2025 Mia Helmalia Putri; Agus Satrya Wibowo; Theresia Mentari; Verra Rizki Amelia
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16325

Abstract

The change in Indonesia’s Minister of Finance on September 8, 2025, from Sri Mulyani to Purbaya became a political event that caught the attention of the capital market. This study aims to determine whether this event contains significant information that influences investor behavior, particularly through abnormal returns and trading volume activity of LQ45 stocks. The observation period spanned 30 days before and after the ministerial change, totaling a 61-day window. The analysis results indicate no significant differences in abnormal returns or trading volume activity during this period. Although the LQ45 index briefly declined on the day of the inauguration, the market reaction proved to be temporary and quickly adjusted. These findings confirm that economic fundamentals have a dominant influence over short-term political sentiment in shaping investor decisions in the Indonesian capital market.
Pelaksanaan Sistem Administrasi Pengelolaan Dokumen Keuangan pada Bidang Perbendaharaan di Badan Keuangan dan Aset Daerah (BKAD) Kota Palangka Raya: Penelitian Restie, Restie; Ferry Christian; Theresia Mentari; Ahmad Fahrami
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengelolaan dokumen keuangan merupakan bagian penting administrasi perbendaharaan daerah karena terkait pencairan dana, pengarsipan, dan pertanggungjawaban keuangan. BKAD Kota Palangka Raya berperan strategis, khususnya melalui loket perbendaharaan sebagai pusat layanan administrasi keuangan. Penelitian ini bertujuan menganalisis pelaksanaan sistem administrasi, serta mengidentifikasi kendala dan solusinya, menggunakan metode deskriptif kualitatif melalui observasi, wawancara, dan dokumentasi selama magang. Hasil menunjukkan sistem telah berjalan baik sesuai prosedur, mulai dari pencatatan, verifikasi, hingga pengarsipan. Namun, masih terdapat kendala seperti keterbatasan SDM, penumpukan dokumen, dan minimnya pemanfaatan teknologi digital. Oleh karena itu, diperlukan penguatan sistem berbasis digital dan peningkatan kompetensi pegawai agar lebih efektif dan efisien. Kesimpulannya, sistem sudah cukup baik, tetapi perlu peningkatan teknologi dan manajemen dokumen untuk mengoptimalkan layanan administrasi keuangan.
Co-Authors Afrizal Adjie Nugroho Agus Satrya Wibowo Ahmad Fahrami Dhina Sri Widyaningsih Emmy Mudiarti ENDRI ENDRI Febrinda Lumbantobing Ferry Christian Firlianty, Firlianty Fitra Galih Prasetyo Grestia Laurensa Hidayati ISMAIL SALEH Jeans Tanu Joanita Jalianery Khairunissa, Najwa Quni Kharisma Nugraha Putra Kiki Kristanto Mar’elfan Hadi Pratama Masindu Melki Julianti Mia Helmalia Putri Muhammad Abshar Noer Ramadhan Muhammad Aji Lampang Pratama Raelyn Notriyani Rahman Restie, Restie Rut Dea Rosiana Silalahi Sri Agustina Lisa Teresia Titania Natasia Ginting Theresia Octaviani Verra Rizki Amelia Victoria Lucky