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All Journal Journal of Indonesian Applied Economics DEDIKASI PKM JAATB Jurnal Pengabdian Masyarakat Berdampak
Gultom, Maria Maranatha
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ARE THE REGIONAL FISCAL INDEPENDENCE, AND REGIONAL POVERTY RATE AS THE FACTOR OF POLITICAL BUDGET CYCLE IN ELECTION YEAR: EVIDENCE IN INDONESIA Gultom, Maria Maranatha
Journal of Indonesian Applied Economics Vol. 12 No. 2 (2024): August 2024 (IN PRESS)
Publisher : Department of Economics, Faculty of Economics and Business, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiae.2024.012.02.1

Abstract

Purpose This study aims to determine the factors of political budget practices carried out by incumbents ahead of regional elections as an incumbent strategy to demonstrate their competence to voters by politicizing the budget on social and investment spending. Design/methodology/approach In this study, the samples were used in 398 districts in Indonesia that held local elections in 2020, 2018, and 2017. Data analysis was performed by panel data regression analysis using Eviews 10. Findings The researcher found that from the two factors that indicate political budget practices such as the level of regional fiscal independence, and the level of regional poverty, the incumbent regional head has a different strategy for politicizing the government spending. The more higher fiscal independence rate of the region, the incumbents regional head tends to increase spending on investment in machines and equipment. Meanwhile, the more higher the poverty rate of the region, the incumbent regional head will tend to increase social spending. Research limitations/implications This study has limitations; there are still districts/cities whose data is incomplete but included in this sample. This study aims to provide theoretical contributions and empirical evidence for academics, researchers, and readers about the practice of the political budget cycle carried out by regional heads before the election with the aim of politics to be able to win back the next election so that this study was formed with samples of all districts in Indonesia. Originality/value This study uses the regional fiscal independence, and regional poverty rate as independent variables, and all components of capital expenditure as dependent variables that have not been used by previous studies, especially in Indonesia.
Pendampingan Gen Z dalam Literasi Keuangan di SMA Xaverius Pringsewu Purwati, Agnes Susana Merry; Sinaga, Imelda; Suharsana, Yohannes; Gultom, Maria Maranatha
DEDIKASI PKM Vol. 6 No. 2 (2025): DEDIKASI PKM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v6i2.48789

Abstract

Tujuan pengabdian kepada masyarakat yang dilakukan untuk melakukan sosialisasi peningkatan literasi keuangan pada pengelolaan keuangan dalam perencanaan masa depan pada Siswa-Siswi di SMA Xaverius Pringsewu sehingga membantu Gen-Z untuk mencapai stabilitas dan keamanan  finansial  dimasa depan, menambah skill atau kemampuan diri, serta memiliki cadangan keuangan untuk menghadapi  situasi  tak  terduga. Metode yang digunakan adalah cerama dan tutorial serta diskusi.  Hasil PkM menunjukkan bahwa masih terdapat siswa yang belum mengetahui atau mencari tahu tentang literasi keuangan, sehingga diperlukan usaha bersama dari berbagai kalangan praktisi, akademisi, dan instansi terkait untuk terus mensosialisasikan pentingnya literasi keuangan dan peningkatan pemahaman literasi khususnya bagi siswa. Berdasarkan hasil evaluasi sebesar 100% peserta merasakan peningkatan wawasan terkait pencatatan literasi keuangan dan investasi. Hasil ini berimplikasi untuk melakukan penguatan kurikulum sekolah, kolaborasi dengan stakeholder yatu orangtua, lembaga keuangan dan komunitas serta adanya dukungan psikologis dan evaluasi berkelanjutan dalam peningkatan pemahaman.
Dampak Tata Kelola Perusahaan Dan Dewan Direksi Perempuan Terhadap Keberlangsungan Perusahaan: Sebuah Artikel Review Gultom, Maria Maranatha; Gustiawaty Dewi, Fajar; Dharma, Fitra
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i2.265

Abstract

This paper was written in response to an era of gender equality and inclusion, regulators, and society built an environment in which women entered workplaces that were previously considered male-dominated. In this era, the number of female employees at various levels of hierarchical organizations is increasing day by day, but when it comes to top-level managerial positions or participation on company boards, women's involvement is reported to be lacking worldwide. This research was established to determine whether female directors' composition has affected sustainability performance. This research found that according to several studies said that the Board of Directors of Women is more trustworthy than male colleagues in creating corporate sustainability, female directors do not want to be involved in matters of unethical behavior, such as earnings management. As women directors have theorized to be more risk-averse and conservative than their male counterparts, female directors are more concerned with their reputations. Female directors show more active collaboration and power-sharing in board meetings than male directors.
Pelatihan Penerapan Software Accurate Guna Meningkatkan Kompetensi Mahasiswa STIE Gentiaras Jurusan Akuntansi Gultom, Maria Maranatha; Atmaja, Yosef Hari
Jurnal Pengabdian Masyarakat Berdampak Vol. 2 No. 1 (2026): Januari 2026
Publisher : Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/jupemba.v2i1.89

Abstract

Di era revolusi ini, Pendidikan Akuntansi di Perguruan Tinggi dituntut untuk mengikuti perubahan pada pekerjaan yang berfokus pada pengolaan data, sistem kerja industri, komunikasi dan peningkatan efisiensi kerja yang berkaitan dengan interaksi manusia. Hal ini menjadi perhatian bagi kita para pendidik untuk dapat mempersiapkan peserta didik kita agar mampu menghadapi revolusi 5.0 saat ini; Berdasarkan hasil survei awal yang dilakukan oleh tim PKM, diketahui bahwa sebesar 85% mahasiswa Program Studi Akuntansi STIE Gentiaras semester 6 dan 8 belum pernah menggunakan software akuntansi Accurate, sementara 15% lainnya hanya memiliki pengalaman terbatas pada penginputan transaksi kas yang diperoleh melalui kegiatan magang atau praktik kerja lapangan. Kondisi ini menunjukkan adanya kesenjangan antara kompetensi mahasiswa dan kebutuhan industri. Metode dalam kegiatan ini adalah praktikum yang mengombinasikan ceramah, diskusi dengan 27 Mahasiswa STIE Gentiaras jurusan Akuntansi semester 6 yang mempersiapkan diri untuk kegiatan magang/PKL, dan semester 8 yang sedang mempersiapkan diri terjun ke dunia kerja. Pada tahap evaluasi, Tim PKM STIE Gentiaras menyusun laporan monitoring dan evaluasi (monev) Berdasarkan hasil kuesioner evaluasi yang diberikan kepada 27 Mahasiswa sebagai peserta pelatihan, dampak positif setelah mengikuti pelatihan, sebesar 70% Mahasiswa sangat setuju bahwa program pelatihan software accurate yang diberikan kepada Mahasiswa memberikan kesempatan bagi berkembangnya bakat, sebesar 67% Mahasiswa sangat setuju bahwa program pelatihan ini meningkatkan proses berpikir, dan sebesar 55% Mahasiswa sangat setuju bahwa program pelatihan ini memupuk tingkah laku dan kepercayaan diri Mahasiswa dalam bidang Akuntansi dalam persiapan menghadapi dunia kerja nanti.
Co-Authors Atmaja, Yosef Hari Dharma, Fitra Gustiawaty Dewi, Fajar Imelda Sinaga, Imelda Purwati, Agnes Susana Merry Suharsana, Yohannes