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All Journal Akuisisi : Jurnal Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Indonesian Journal of Global Health research Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Journal Of Human And Education (JAHE) Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Innovative: Journal Of Social Science Research Journal of Accounting Taxing and Auditing (JATA) Journal of Multidisciplinary Academic Business Studies Journal of Multidisciplinary Academic and Practice Studies Global Academy of Business Studies
Alie, Maria Septijantini
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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The Influence of Motivation, Achievement, Work Experience and Competencies on the Performance of Mental Nurses PH, Livana; Desmon, Desmon; Yudhinanto, Yudhinanto; Alie, Maria Septijantini; Oktaria, Eka Travilta
Indonesian Journal of Global Health Research Vol 6 No 6 (2024): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v6i6.5995

Abstract

Performance in terms of quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him. Factors that can influence performance are motivation, competence, leadership, achievement, work environment and work experience. The aim of this research was to determine the influence of motivation, achievement, work experience and competency on the performance of nurses at RSJD Dr Amino Gondohutomo, Central Java Province. The method used in this research was quantitative descriptive, the number of samples used was 71 respondents from part of the existing population which had been obtained using the Slovin technique. The results of this research showed that the four variables of motivation, achievement, work experience and competence simultaneously influenced the performance of nurses at RSJD Dr Amino Gondohutomo, Central Java Province. The results of the motivation variable partially influence the performance of nurses at RSJD Dr Amino Gondohutomo, Central Java Province. The results of the achievement variable partially influence the performance of nurses at RSJD Dr Amino Gondohutomo, Central Java Province. The results of the work experience variable partially influence the performance of nurses at RSJD Dr Amino Gondohutomo, Central Java Province. The results of the competency variable partially influence the performance of nurses at RSJD Dr Amino Gondohutomo, Central Java Province. Suggestions are expected to use other independent variables, for example education, work discipline, wages, leadership, workload and so on.
Analysis Of CR, DAR and ROA In Measuring Financial Performance Alie, Maria Septijantini; Hermansyah, Hermansyah; Maryana, Titin; Oktaria, Eka Travilta
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13557

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisa kinerja keuangan PT XL Axiata, Tbk dengan menggunakan CR, DAR, dan ROA Metode dalam penelitian ini dengan menggunakan analisis deskriptif. Sumber data yaitu data sekunder berupa lapporan keuangan tahunan dari tahun 2014 hingga 2023. Berdasarkan hasil analisis dan pembahasan diperoleh bahwa rata-rata CR pada posisi yang belum baik. Hal ini menunjukkan perusahaan belum mampu memenuhi kewajiban jangka pendeknya. hasil dalam posisi yang baik jika dibandingkan dengan rata-rata industri. Hal ini menunjukkan PT XL Axiata, Tbk sudah mampu membayar utang dengan asset-asetnya. hasil Return On Asset dalam posisi yang belum baik jika dibandingkan dengan rata-rata industri. Hal ini menunjukkan PT XL Axiata, Tbk belum mampu mengelola aset untuk menghasilkan laba.
Analisis Sistem Akuntansi Penerimaan Kas Tunai dan Piutang Atas Jasa Service Pada Cv. Siger Elektro Ashari, Regina Salsabila; Oktaria, SE., MM, Eka Travilta; SE., MM, Dewi Silvia,; Alie, Maria Septijantini; Febriani, Erni
Journal of Accounting Taxing and Auditing (JATA) Vol 5, No 2 (2024)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v5i2.1547

Abstract

Sistem akuntansi merupakan organisasi dari formulir, catatan dan laporan yang dikoordinasi guna memberikan informasi keuangan yang dibutuhkan bagi pihak manajemen perusahaan untuk memudahkan pengelolaan perusahaan dan pengawasan untuk menjamin keamanan aktiva yang dimilikinya sehingga dengan adanya sistem akuntansi tersebut diharapkan berbagai kecurangan dan kesalahan dapat dicegah ataupun diminimalisir. Cv. Siger Elektro adalah perusahaan yang bergerak dibidang mekanikal elektrik khusus unit pendingin. Tujuan penelitian untuk mengetahui bagaimana prosedur penerimaan kas atas jasa service. Metode penilaian yang digunakan adalah metode kualitatif Analisis prosedur dimulai dari mencatat identitas konsumen, mencatat kelengkapan barang yang diservice, pengecekan, dan membuatkan invoice. Dokumen yang digunakan adalah dokumen invoice services. Catatan penerimaan jasa service yang digunakan adalah tanggal masuk dan nama. Hasil penelitian didasrkan pada unsur-insur penerimaan kas atas jasa service. Hasil penelitian menerangkan bahwa prosedur penerimaan kas atas jasa service secara keseluruhan cukup efektif., hal ini karena masih terdapat bagian unsur-unsur prosedur penerimaan kas atas jasa service yang belum diterapkan. Sebaiknya meningkatkan prosedur penerimaan kas atas jasa service yang telah ada sehingga dapat lebih efektif. Transaksi-transaksi perusahaan bertambah kompleks    menyebabkan dibutuhkannya informasi mengenai keadaan keuangan perusahaan. Disimpulkan bahwa peran dan fungsi penerimaan kas yang dilakukan di CV. Siger Electro baik tunai maupun piutang sudah sesuai begitu juga dengan standar operasi prosedur yang dibuat oleh CV. Siger Electro sudah sesuai dengan prosedur penerimaan kas tunai dan piutang secara teori. 
PELATIHAN MELUKIS BATIK Megasari, Megasari; Anwar, Amelia; Hasbullah, Hasbullah; Alie, Maria Septijantini; Bakti, Umar
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.41814

Abstract

Sebagai aset budaya, batik merupakan produk ikonik Indonesia yang memiliki nilai sejarah. Ini menampilkan desain unik yang mencerminkan status pemakainya. Sebagai sebuah karya budaya, batik mewakili sumber daya ekonomi yang signifikan: batik memberikan sumber pendapatan bagi pengrajin, menciptakan lapangan kerja, meningkatkan pendapatan devisa negara dan mendorong pertumbuhan pariwisata. Kegiatan Pengabdian Masyarakat (PKM) di Kota Metro ini bertujuan untuk meningkatkan teknik membatik dengan menggunakan media lilin dingin. Pesertanya adalah ibu-ibu yang tergabung dalam organisasi perempuan di Kota Metro. Inovasi yang ditawarkan diharapkan dapat memenuhi kebutuhan pengembangan bahan batik dengan menggunakan media baru sehingga memperluas khasanah teknik membatik Indonesia. Di kawasan bengkel Batik Kota Metro, PKM dilaksanakan dengan metode pendampingan langsung. Para instruktur yang terdiri dari perajin berpengalaman dan dosen Fakultas Ekonomi Universitas Mitra Indonesia Lampung memberikan dukungannya. Harapannya melalui kegiatan PKM ini ibu-ibu dapat memperoleh wawasan baru tentang media dan proses pembuatan batik yang sederhana namun efektif.
MSME Financial Management: Cash Flow Management Strategies to Enhance Business Sustainability Supriyanto; Damanik, Septa Damewanti; Prasetyo, Ginanjar; Alie, Maria Septijantini; Oktaria, Eka Travilta
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.271

Abstract

This study aims to identify effective cash-flow management strategies for Micro, Small, and Medium Enterprises (MSMEs) in Bandar Lampung, Indonesia. Although MSMEs play a critical role in national economic development, many still experience liquidity problems due to weak financial recording, the mixing of personal and business funds, and the limited use of digital financial tools. This research employs a descriptive qualitative approach, collecting data through in-depth interviews, observations, and documentation involving 15 MSMEs from the culinary and retail sectors. The findings reveal that cash-flow management can be significantly improved through four key strategies: monthly budgeting, daily transaction recording, structured management of receivables and payables, and the use of digital financial applications. These strategies enhance financial control, strengthen preparedness for unexpected expenses, and support more informed business decision-making. The study highlights the importance of financial and digital literacy for MSMEs and calls for continued government support through training and capacity-building programs.   Kata Kunci : UMKM, manajemen keuangan, arus kas, strategi, kelangsungan usaha.
PELATIHAN LAPORAN KEUANGAN BAGI UMKM BERBASIS SAK EMKM UNTUK PENGUATAN INOVASI DAN VALUE PROPOSITION DI KOTA METRO LAMPUNG Sari, Pipit Novila; Hasbullah, Hasbullah; Oktaria, Eka Travilta; Alie, Maria Septijantini; Isabella, Astrid Aprica; Safitri, Febri Dwi
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 6 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2266

Abstract

MSMEs in Metro City significantly contribute to the local GDP, but a major obstacle is the low literacy in structured accounting and financial management. This weakness prevents MSMEs from calculating accurate Cost of Goods Sold (COGS), which is essential for developing innovative products and determining a competitive Value Proposition. Objective: This community service activity aims to enhance the understanding and skills of Metro City MSMEs in preparing simple financial statements (based on SAK EMKM) and using this financial data as a strategic foundation for new product development and strengthening their value proposition. Methods: The method involved classical training followed by intensive one-month mentoring for 25 selected MSME actors in Metro Pusat District. The training focused on practicing transaction recording, preparing Income Statements, and cost analysis for COGS calculation. Evaluation was conducted through pre-tests and post-tests. Results: There was an average participant score increase of 48% from the pre-test to the post-test regarding the understanding of SAK EMKM and COGS. After mentoring, 85% of MSMEs were able to prepare monthly Income Statements and began using cost data to identify potential product differentiation and formulate a stronger value proposition (e.g., setting more competitive prices or adding value-added features). Conclusion: The training successfully transferred accounting knowledge and integrated it with business strategy, providing a solid financial foundation for Metro City MSMEs to achieve innovative product development and a superior value proposition.ABSTRAKUMKM di Kota Metro memiliki kontribusi signifikan terhadap PDB lokal, namun kendala utama yang dihadapi adalah rendahnya literasi akuntansi dan manajemen keuangan yang terstruktur. Kelemahan ini menghambat UMKM dalam menghitung Harga Pokok Penjualan (HPP) yang akurat, yang merupakan dasar penting untuk pengembangan produk inovatif dan penentuan Proposisi Nilai (Value Proposition) yang kompetitif. Tujuan: Kegiatan PkM ini bertujuan untuk meningkatkan keterampilan UMKM Kota Metro dalam menyusun laporan keuangan sederhana (berbasis SAK EMKM) dan memanfaatkannya untuk inovasi produk serta penguatan value proposition. Metode: Metode yang digunakan adalah pelatihan klasikal yang dilanjutkan dengan pendampingan intensif selama satu bulan kepada 25 pelaku UMKM terpilih di Kecamatan Metro Pusat. Pelatihan difokuskan pada praktik pencatatan transaksi, penyusunan Laporan Laba Rugi, dan analisis biaya untuk menghitung HPP. Evaluasi dilakukan melalui pre-test dan post-test. Hasil: Terjadi peningkatan rata-rata nilai peserta sebesar 48% dari hasil pre-test ke post-test terkait pemahaman SAK EMKM dan HPP. Setelah pendampingan, 85% UMKM mampu menyusun Laporan Laba Rugi bulanan dan mulai menggunakan data biaya untuk mengidentifikasi potensi diferensiasi produk dan merumuskan value proposition yang lebih kuat (misalnya, penentuan harga yang lebih kompetitif atau penambahan fitur bernilai tambah). Kesimpulan: Pelatihan ini berhasil mentransfer pengetahuan akuntansi dan mengintegrasikannya dengan strategi bisnis, memberikan landasan keuangan yang kokoh bagi UMKM Kota Metro untuk mencapai pengembangan produk inovatif dan value proposition yang unggul.
Pengaruh Pemasaran Berbasis ICT Terhadap Volume Penjualan Produk Kuliner UMKM Bandar Lampung Elvira, Dhenita; Surya, Andi; Yudhinanto , Yudhinanto; Renandi , Renandi; Alie, Maria Septijantini; Hasbullah , Hasbullah; Oktaria, Eka Travilta
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.3564

Abstract

Purpose: This resealrch alims to determine the influence of the use of ICT-balsed malrketing straltegies represented by the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment on salles volume. Methodology/alpproalch: The resealrch method used is al qualntitaltive method with multiple linealr regression alnallysis. The populaltion, nalmely MSMEs in the MDH community in Balndalr Lalmpung City with al 72 salmple, wals selected using the method purposive salmpling. Hypothesis testing with the coefficient of determinaltion, F test alnd t test. Previously, instrument tests were calrried out, alnd clalssicall alssumption tests. Results/findings: The research results show that the marketing strategy implemented can have a positive influence in increasing sales volume when using social media variables, e-commerce and e-payment. But, in use mobile marketing by UMKM MDH the results did not have a significant effect. Conclusions: Regression analysis showed that while ICT-based marketing strategies (social media, e-commerce, mobile marketing, and e-payment) were expected to influence sales volume, mobile marketing (X3) had no significant partial effect. Limitaltions: This resealrch is limited to the influence of ICT-balsed malrketing straltegies with the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment by MSMEs in the MDH community of Balndalr Lalmpung city for period of 1 yealr. Contribution: This resealrch is useful for MSMEs, it caln increalse understalnding of the benefits of ICT-balsemalrketing straltegies to increalse salles volume in the current eral of digitall, provide guidalnce in selecting alnd implementing alpproprialte ICT-balsed malrketing straltegies, Enrich the repertoire of resealrch knowledge for the UMITRAL
The influence of Good Corporate Governance on the financial performance of State-Owned Enterprises listed on the Indonesia Stock Exchange Alie, Maria Septijantini; Fitri, Egi Rodlia; Desmon, Desmon; Nasir, M.; Meidasari, Evi
Journal of Multidisciplinary Academic Business Studies Vol. 2 No. 1 (2024): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v2i1.2507

Abstract

Purpose: This study aims to determine the effect of Good Corporate Governance on the Financial Performance of BUMN Companies listed on the Indonesia Stock Exchange in 2019-2023. Methodology: This study used a quantitative approach. This study used 70 research samples. This study has two variables, namely: 4 independent variables (X1, X2, X3, and X4) and 1 (one) dependent variable. Institutional leadership (X1), board of directors (X2), board of commissioners (X3), and audit committee (X4) are independent variables, while financial performance (Y) is the dependent variable. Results: Based on data analysis, it has been found that the answer to the hypothesis is that institutional ownership, board of directors, board of commissioners, and audit committee simultaneously and partially have a significant effect on financial performance in BUMN companies listed on the Indonesia Stock Exchange in 2019-2023. Conclusion: Good corporate governance (CG) (institutional ownership, board of directors, board of commissioners, and audit committee) significantly affects the financial performance of state-owned enterprises on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The effective implementation of GCG can increase ROA and company value. Limitations: The independent variables in this study are limited to institutional ownership, board of directors, and audits. First,ee, and the dependent variable is financial performance (ROA). The research was conducted only on BUMN companies listed on the Indonesia Stock Exchange. Contribution: Management is expected to pay more attention to Good Corporate Governance in the company in order to create good company value.
The Role of Corporate Governance and Financial Performance on Financial Distress Heriyanto, Tyfani; Alie, Maria Septijantini; CN, Yudhinanto; Desmon , Desmon; Oktaria, Eka Travilta; Megasari , Megasari; Bakti, Umar
Journal of Multidisciplinary Academic and Practice Studies Vol. 4 No. 1 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v4i1.3838

Abstract

Purpose: This study examines the influence of good corporate governance—comprising institutional ownership, the board of directors, the board of commissioners, independent commissioners, and the audit committee—on financial distress, with financial performance as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. Research Methodology: A quantitative approach using secondary data from the financial reports of 15 manufacturing companies over five years (75 samples) was applied. Purposive sampling was used, and data were analyzed to test both the direct and indirect effects of corporate governance components on financial distress through financial performance. Results: The findings show that all corporate governance components simultaneously affect financial distress. Specifically, institutional ownership, the board of commissioners, and the audit committee negatively and significantly influence financial distress, both directly and via financial performance. Meanwhile, the board of directors and independent commissioners positively and significantly affect financial distress, both directly and through financial performance. Conclusions: Good corporate governance plays a significant role in shaping financial distress, and financial performance acts as an important mediating mechanism. Certain governance elements can either mitigate or exacerbate financial distress depending on their influence. Limitations: This study is limited to manufacturing companies listed on the Indonesia Stock Exchange and focuses on selected governance indicators, excluding external economic or industry-specific factors. Contribution: The study provides empirical evidence on the role of corporate governance in financial distress and highlights the mediating function of financial performance, offering practical guidance for managers and investors to improve governance structures and enhance firm stability and performance.
Analysis of business capital, financial management, and marketing technology on the performance of micro, small, and medium enterprises (MSMEs) in Kotabumi, North Lampung Hermansyah, Hermansyah; WA, Armalia Reny; Alie, Maria Septijantini; CN, Yudhinanto; Oktaria, Eka Travilta; Megasari, Megasari
Global Academy of Business Studies Vol. 2 No. 2 (2025): October
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v2i2.3658

Abstract

Purpose: This study examines how business capital, financial management, and marketing technology affect MSME performance in Kotabumi, North Lampung, highlighting their strategic economic role and the challenges they face in sustaining and developing their businesses. Methodology: This research uses a quantitative survey approach by distributing questionnaires to MSME actors. The collected data were analyzed using multiple linear regression to determine the partial and simultaneous effects of business capital, financial management, and marketing technology on MSME performance. Result: The findings indicate that business capital, financial management, and marketing technology positively and significantly influence MSME performance, both partially and simultaneously. This result highlights the essential role of capital accessibility, managerial financial capability, and the effective utilization of marketing technology in enhancing competitiveness and sustainability. Conclusion: The study concludes that strengthening financial resources, improving financial literacy, and optimizing the use of marketing technology are crucial strategies for MSMEs to improve performance and sustain growth. Limitation: The research is limited to MSMEs in Kotabumi, North Lampung, and uses a survey method with a relatively small sample size, which may reduce the generalizability of findings to other regions or contexts. Contribution: This study highlights how capital, financial management, and marketing technology jointly enhance MSME performance, offering valuable insights for policymakers and practitioners to design targeted empowerment strategies that strengthen local economic resilience.
Co-Authors Andi Surya, Andi Anisa, Nadia Anjeli, Triana Anwar, Amelia ashari, regina salsabila Bakti, Umar CN, Yudhinanto Damanik, Septa Damewanti Desmon , Desmon Desmon, Desmon Elvira, Dhenita Erni Febriani, Erni Fitri, Egi Rodlia Hasbullah , Hasbullah Hasbullah Hasbullah Heriyanto, Tifani Heriyanto, Tyfani Hermansyah Hermansyah Isabella, Astrid Aprica Kesuma, Rangga Patti Livana Ph, Livana M. Nasir Maryana, Titin Megasari , Megasari Megasari, Megasari Meidasari, Evi Oktaria, Eka Travilta Oktaria, SE., MM, Eka Travilta Okto, Joni Pipit Novila Sari Prasetyo, Ginanjar Renandi , Renandi Restiana, Kodimah Safitri, Febri Dwi Sari, Pipit Novila SE., MM, Dewi Silvia, Sri Mulyani Supriyanto Surya , Andi Susi Indriyani Vilta, Eka Travilta Oktaria WA, Armalia Reny Yudhinanto , Yudhinanto Yudhinanto, Yudhinanto