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All Journal Ekonomi Bisnis Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Moneter : Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Syi'ar Iqtishadi JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Scientia JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Administrasi Bisnis (J-Adbis) Proceeding National Conference Business, Management, and Accounting (NCBMA) Benefit : Journal of Bussiness, Economics, and Finance Jurnal Multidisiplin Sahombu JPNM : Jurnal Pustaka Nusantara Multidisiplin Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Antartika Journal of International Multidisciplinary Research Journal of Scientific Interdisciplinary Jurnal Cendekia Ilmiah JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Eka Dyah Setyaningsih
Universitas Bina Sarana Informatika
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PENGARUH TEKNOLOGI ARTIFICIAL INTELLIGENCE DAN LITERASI ARTIFICIAL INTELLIGENCE TERHADAP PRESTASI AKADEMIK MAHASISWA Nariswari, Sherly Arsanti; Setyaningsih, Eka Dyah; Islami, Vina
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh teknologi Artificial Intelligence (AI) dan literasi AI terhadap prestasi akademik mahasiswa. Dengan menggunakan pendekatan kuantitatif dan melibatkan 75 mahasiswa Universitas BSI Kampus Kramat 98 sebagai responden, penelitian ini menemukan bahwa baik penggunaan teknologi AI maupun tingkat literasi AI memberikan pengaruh positif terhadap pencapaian akademik. Literasi AI terbukti memiliki pengaruh yang lebih kuat secara statistik dibandingkan penggunaan teknologi semata, karena turut mendorong pemahaman etis dan tanggung jawab akademik. Hasil ini menunjukkan bahwa pemanfaatan AI yang optimal dalam pendidikan tinggi harus dibarengi dengan pemahaman yang kritis dan etis. Oleh karena itu, penting bagi institusi pendidikan untuk mengintegrasikan literasi AI ke dalam kurikulum guna menciptakan lingkungan pembelajaran yang adaptif, etis, dan berkualitas di era digital. Kata kunci: Artificial Intelligence, literasi AI, prestasi akademik, etika, pendidikan tinggi. Abstract This study aims to analyze the influence of Artificial Intelligence (AI) technology and AI literacy on students’ academic achievement. Using a quantitative approach and involving 75 students from Universitas BSI, Kramat 98 Campus, the findings reveal that both AI usage and AI literacy positively impact academic performance. However, AI literacy demonstrates a stronger statistical effect, as it also promotes ethical understanding and academic responsibility. These results suggest that effective integration of AI in higher education requires not only access to technology but also critical and ethical awareness. Therefore, educational institutions are encouraged to incorporate AI literacy into the curriculum to foster adaptive, ethical, and high-quality learning environments in the digital era. Keywords: Artificial Intelligence, AI literacy, academic achievement, ethics, higher education.
ANALISIS KINERJA KARYAWAN DENGAN METODE BALANCED SCORECARD PADA RUMAH SAKIT SINT CAROLUS JAKARTA To, Yuliana; Setyaningsih, Eka Dyah; Islami, Vina
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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Abstract

Penelitian ini bertujuan menganalisis kinerja karyawan Rumah Sakit Sint Carolus Jakarta melalui empat perspektif Balanced Scorecard—keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Penelitian menggunakan pendekatan kuantitatif deskriptif non-statistik dengan instrumen kuesioner skala Likert 1–5 kepada 100 perawat tetap sebagai sampel (purposive sampling). Hasil menunjukkan kecenderungan penilaian “setuju” dan “sangat setuju” yang mendominasi pada seluruh indikator, mengindikasikan capaian kinerja yang sangat positif pada keempat perspektif. Temuan ini menegaskan relevansi Balanced Scorecard sebagai alat evaluasi komprehensif untuk perbaikan berkelanjutan mutu layanan, efisiensi operasional, serta pengembangan SDM di rumah sakit. Keterbatasan studi meliputi cakupan unit profesi (fokus perawat) dan pendekatan analisis non-inferensial. Implikasi praktis diarahkan pada penguatan budaya efisiensi, service excellence, kepatuhan SOP, dan program pelatihan berjenjang. Kata kunci: Balanced Scorecard, kinerja karyawan, rumah sakit, service quality, SOP Abstract This study analyzes employee performance at Sint Carolus Hospital Jakarta using the four Balanced Scorecard perspectives—financial, customer, internal business processes, and learning & growth. A descriptive quantitative, non-statistical approach was applied, employing a 1–5 Likert scale questionnaire administered to 100 permanent nurses selected via purposive sampling. Results indicate predominantly “agree” and “strongly agree” responses across all indicators, reflecting highly positive performance in all four perspectives. The findings affirm the Balanced Scorecard as a comprehensive evaluation tool for continuous improvement in service quality, operational efficiency, and human resource development in hospitals. Limitations include a single profession focus (nurses) and non-inferential analysis. Practical implications emphasize efficiency culture, service excellence, SOP adherence, and tiered training programs. Keywords: Balanced Scorecard, employee performance, hospital, service quality, SOP.
Pengaruh Kualitas Produk Dan Harga Terhadap Kepuasan Pelanggan Jago Coffee Di Wilayah Jakarta Utara Maharani, Selvi; Setyaningsih, Eka Dyah; Islami, Vina
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.360

Abstract

There is an intriguing link between product quality and pricing to investigate because of the reciprocal effect they have on consumer satisfaction. This study's overarching goal is to dissect Jago Coffee in North Jakarta to determine how pricing and product quality interact to maximize consumer happiness. Clients of Jago Coffee in North Jakarta provided the main data. Using questionnaires as a data collecting tool, the researcher picked a sample size of 100 people to interview. The analytical techniques used included tests for reliability and validity as well as tests for multiple linear regression and coefficient of determination. For the purpose of evaluating hypotheses, the t-test and the f-test were used. Collaboratively, the study's independent variables—product quality (9.712>1.660) and price (2.020>1, 660)—had t-values that were higher than the t-table value. Ultimately, consumer satisfaction is a dependent variable, and product quality and price are two independent factors that partly affect it.
Pengaruh Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kecamatan Duren Sawit Setyaningsih, Eka Dyah; Hartanti, Hartanti; Ratiyah, Ratiyah; Dewi, Adisty Ratna
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 11, No 1 (2024): April 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v11i1.21887

Abstract

Untuk mematuhi undang-undang dan memastikan penegakannya tanpa biaya bagi negara, Warga berkontribusi pada kas negara dengan cara perpajakan. Kepatuhan wajib pajak dapat dipengaruhi melalui pendidikan wajib pajak. Tujuan penelitian adalah untuk mengetahui apakah pengetahuan perpajakan wajib pajak orang pribadi di Kecamatan Duren Sawit berpengaruh terhadap kepatuhan wajib pajak. Studi ini berfokus pada situasi pajak pribadi warga Kecamatan Duren Sawit. Sampel dalam penelitian ini adalah wajib pajak orang pribadi di Kecamatan Duren Sawit. Pengambilan sampel pada penelitian ini menggunakan rumus Taro Yamane, hal ini dikarenakan ukuran populasi diketahui sebanyak 69.967 wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta Duren Sawit pada tahun 2023. Pengumpulan data penelitian menggunakan kuesioner dan analisis data menggunakan deskriptif kuantitatif. Penelitian ini mendapatkan hasil bahwa kepatuhan wajib pajak orang pribadi dapat memberikan pengaruh kepada kepatuhan wajib pajak sebesar 70,4% dengan nilai sig 0,000
PENGARUH PENGENDALIAN INTERNAL, BUDAYA ETIS ORGANISASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA DINAS PPKUKM DKI JAKARTA Pratama Ziefa, Alvinsyah; ., Ratiyah; hartanti; Setyaningsih, Eka Dyah
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 2 (2023): EDISI DESEMBER 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i2.6265

Abstract

Accounting fraud is an act of manipulating or falsifying financial statement data, engaging in acts of corruption, or using assets improperly to generate profits. Central and local governments currently experience corruption cases every year. This is due to the factors that influence the occurrence of fraud. This study aims to determine the effect of internal control, organizational ethical culture and compliance with accounting rules on the tendency of accounting fraud at the DKI Jakarta PPKUKM Office. The population in this study were 95 employees of the DKI Jakarta PPKUKM Office. The sampling technique is using total sampling. The data collection method in this study is a survey method using a questionnaire. The data analysis technique is using multiple linear regression analysis. The results of this study indicate that internal control has a significant effect on the tendency of accounting fraud, this is evidenced by the t value (2.176) > t table (1.670) and a significance value of 0.033 <0.05. Organizational ethical culture has a significant negative effect on the tendency of accounting fraud, this is evidenced by the t value (-2.335) > t table (1.670) and a significance value of 0.023 <0.05. Obedience to accounting rules has a significant negative effect on the tendency of accounting fraud, this is evidenced by the t value (-2.204) > t table (1.670) and a significance value of 0.031 <0.05. Internal control, organizational ethical culture, and adherence to accounting rules simultaneously affect the tendency of accounting fraud, this is evidenced by the calculated F value (8.658)> F table (2.751), and a significance value of 0.000 <0.05.
Optimalisasi Pengelolaan Keuangan melalui Digitalisasi Pencatatan pada Usaha Mikro dan Kecil Misriati, Titik; Setyaningsih, Eka Dyah; Aryanti, Riska
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i2.2744

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving the local economy, including in the city of Bekasi. However, the main challenge faced by MSME players is their low capacity to manage and record finances effectively. Most business owners still use manual recording methods, which risk errors, data loss, and difficulties in analyzing financial conditions. In addition, the lack of separation between business and family finances causes uncertainty in profit and loss calculations and capital planning. The lack of knowledge about the use of digital financial applications is also a significant obstacle. This community service activity aims to empower MSMEs in Bekasi City to move up the ladder through digital innovation in financial recording. The partners in this activity are MSMEs in the Bekasi City area that have not yet implemented a digital recording system. The implementation method includes stages of needs analysis, financial literacy training, assistance in using digital recording applications, and evaluation of the level of understanding through pre-tests and post-tests. The results of the activity show an average increase in understanding and application of digital financial management of 80%. Business owners have become more disciplined in recording transactions, able to separate business and personal finances, and understand profit and loss calculations more accurately. In addition to its economic impact, this activity has also fostered social change in the form of the Bekasi Digital MSME community, which serves as a platform for continuous learning. Digital innovation has proven effective in increasing the professionalism and competitiveness of MSME players towards a technology-based economic transformation.
Determinants of Profitability in Bank Syariah Indonesia Post-Merger: an Empirical Analysis of CAR, BOPO, and NPF on ROA During 2021–2024 Hartanti, Hartanti; Ratiyah, Ratiyah; Setyaningsih, Eka Dyah; Imelda Sari
Jurnal Multidisiplin Sahombu Vol. 5 No. 07 (2025): Jurnal Multidisiplin Sahombu, November (2025)
Publisher : Sean Institute

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Abstract

This study examines the profitability performance of Bank Syariah Indonesia during the post-merger period by analyzing the influence of capital strength, operational efficiency, and financing quality on the return generated from total assets. A quantitative approach is employed using secondary financial data obtained from official publications to evaluate the relationship among key internal banking indicators. The analysis reveals a consistent improvement in profitability that aligns with enhanced efficiency and stronger risk management practices. Operational efficiency demonstrates the strongest contribution to profitability, while financing quality also shows a substantial effect through its role in managing credit risk. Capital strength exhibits a positive yet relatively limited influence, suggesting that excess capital may not always translate into higher earning capacity. The findings highlight the importance of digital transformation, disciplined cost management, and prudent financing strategies in sustaining the financial performance of Islamic banks in a competitive environment.
Pengaruh Motivasi Kerja dan Lingkungan Kerja terhadap Kinerja Pegawai pada MTsN 31 Jakarta Restu Aditya Pamungkas; Eka Dyah Setyaningsih
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 2 (2026): May : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i2.1143

Abstract

Penelitian ini bertujuan menganalisis pengaruh motivasi kerja dan lingkungan kerja terhadap kinerja pegawai di MTsN 31 Jakarta, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan desain statistik. Populasi penelitian berjumlah 70 pegawai yang terdiri atas tenaga pendidik dan tenaga kependidikan, dengan sampel 58 responden yang ditentukan melalui teknik sampling probabilitas jenis acak sederhana. Data dikumpulkan menggunakan kuesioner, observasi, dan studi pustaka. Instrumen penelitian telah memenuhi syarat validitas dan reliabilitas, dengan nilai Cronbach’s Alpha masing masing 0,901 untuk motivasi kerja, 0,882 untuk lingkungan kerja, dan 0,911 untuk kinerja pegawai. Analisis data dilakukan melalui uji asumsi klasik, regresi linier berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa motivasi kerja berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai t hitung 4,735 dan signifikansi 0,000, sedangkan lingkungan kerja juga berpengaruh positif dan signifikan dengan nilai t hitung 2,061 dan signifikansi 0,044. Secara simultan, kedua variabel berpengaruh signifikan terhadap kinerja pegawai dengan nilai F hitung 65,334 dan signifikansi 0,000. Nilai R Square sebesar 0,704 menunjukkan bahwa motivasi kerja dan lingkungan kerja mampu menjelaskan 70,4 persen variasi kinerja pegawai. Temuan ini menegaskan bahwa peningkatan kinerja pegawai di madrasah memerlukan penguatan motivasi kerja sekaligus penciptaan lingkungan kerja yang kondusif.
Pengaruh Penerimaan Pajak Hiburan Terhadap Penerimaan Pajak Daerah Pada Badan Pendapatan Daerah Kota Bekasi Eka Dyah Setyaningsih; Nurul Syifa
Jurnal Administrasi Bisnis Vol. 3 No. 2 (2023): November 2023
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/6hddmq24

Abstract

  Hasil penelitian tugas akhir ini menunjukan bahwa terdapat hubungan antara Penerimaan Pajak Hiburan Terhadap Penerimaan Pajak Daerah pada Badan Pendapatan Daerah Kota Bekasi. Hasil uji koefisien korelasi Pajak Hiburan memiliki pengaruh yang sedang dan searah terhadap Penerimaan Pajak Daerah. Hasil uji koefisien determinasi yaitu terdapat pengaruh antara Penerimaan Pajak Hiburan Terhadap Penerimaan Pajak Daerah pada Badan Pendapatan Daerah Kota Bekasi.Pajak Hiburan memiliki pengaruh sebesar 15,4%. Dan untuk uji persamaan regresi linear terdapat persamaan regresi yang terbentuk antara Pajak Hiburan Terhadap Penerimaan Pajak Daerah pada Badan Pendapatan Daerah Kota Bekasi yang menyatakan bahwa jika ada Pajak Hiburan maka penerimaan Pajak Daerah sebesar Rp. 126708 dan jika terdapat Pajak Hiburan 1 (satu) rupiah Pajak Hiburan menambah Penerimaan Pajak Daerah sebesar Rp. 11,669. Data yang diolah diperoleh dari bulan Januari 2021 – Desember 2023.
Pengaruh Kualitas Produk Dan Harga Terhadap Kepuasan Pelanggan Jago Coffee Di Wilayah Jakarta Utara: The Influence of Product Quality and Price on Jago Coffee Customer Satisfaction in the North Jakarta Area Selvi Maharani; Eka Dyah Setyaningsih; Vina Islami
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.360

Abstract

There is an intriguing link between product quality and pricing to investigate because of the reciprocal effect they have on consumer satisfaction. This study's overarching goal is to dissect Jago Coffee in North Jakarta to determine how pricing and product quality interact to maximize consumer happiness. Clients of Jago Coffee in North Jakarta provided the main data. Using questionnaires as a data collecting tool, the researcher picked a sample size of 100 people to interview. The analytical techniques used included tests for reliability and validity as well as tests for multiple linear regression and coefficient of determination. For the purpose of evaluating hypotheses, the t-test and the f-test were used. Collaboratively, the study's independent variables—product quality (9.712>1.660) and price (2.020>1, 660)—had t-values that were higher than the t-table value. Ultimately, consumer satisfaction is a dependent variable, and product quality and price are two independent factors that partly affect it.
Co-Authors ., Ratiyah Aisiyah Annisa Mahfudloh Almadita - Nurtriani Amelia, Dilla Rizky Amin Setio Lestiningsih ARIF NUGROHO Arifka Nurul Auria Cunengsih, Cucun Daffa Rinaldi Pratama Dewi, Adisty Ratna Eni Reptiningsih Fatmala, Alika Fitri Rahmiyatun Hartanti Hartanti Hartanti Hartanti Hartanti Hartanti Hartanti Hartanti, Hartanti Ibnu Hibban Ida Zuniarti Ida Zuniarti, Ida Imelda Sari Irwin Ananta Vidada Iwan Asmadi Juwita Afriliyanah Laila, Fahrun Nisa'Nur Maharani, Selvi Melinda Puspitasari Mugi Harsono Nariswari, Sherly Arsanti Nurul Hidayah Nurul Syifa Oktiyani, Rina Pratama Ziefa, Alvinsyah Pratama, Daffa Rinaldi Ratiyah Ratiyah Ratiyah Ratiyah Ratiyah* Ratiyah Ratiyah, - Reptiningsih, Eni Restu Aditya Pamungkas Restu Aditya Pamungkas Riska Aryanti RM Tedy Aliudin Selvi Maharani Shaila, Syarifah Sofyan Marwansyah Sumanto Sumanto Titik Misriati To, Yuliana Vera Agustina Yanti Vina Islami Wahyuningrum, Shinta Zahra Zahra