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All Journal JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) IPSSJ
Catherine
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Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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PERANCANGAN WEBSITE PENDAFTARAN PESERTA DIDIK BARU PADA SMA KRISTEN YUSUF Catherine; Tony
Jurnal Ilmu Komputer dan Sistem Informasi Vol. 13 No. 1 (2025): Jurnal Ilmu Komputer dan Sistem Informasi
Publisher : Fakultas Teknologi Informasi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jiksi.v13i1.32904

Abstract

Nowadays, in the digital era, SMA Kristen Yusuf faces challenges in the registration process of new students which is still done manually via telephone, WhatsApp, and direct visits to the school, which hampers the efficiency and accuracy of data. This research aims to design and implement a website-based new student registration system that can simplify the online registration process and improve the efficiency of data management at school. The design of the user interface is done using Figma software, which allows better visualisation and responsiveness to make it easier for users to access the system. Using the Agile method, this system is built with Next.js framework for user interface, MySQL for database management, and Golang for backend data management. The results show that this online registration system makes it easier for parents to register their children and helps the school in managing new student data more efficiently and accurately, as well as increasing the school's visibility in cyberspace, making it easier for prospective students to access.
Menguak Paradoks Activity-Based Management: Optimalisasi Biaya atau Sekadar Ilusi Kontrol? Nazari, Esa Cahyani; Catherine; Nur Aisyah, Putri; Yusnaini
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 1 (2025): Artikel Riset Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i1.5673

Abstract

Activity-Based Management (ABM) is a strategic approach used to optimize costs by identifying value-added activities and eliminating non-essential activities. This study aims to analyze the effectiveness of ABM in improving cost efficiency and uncover paradoxes that may arise in its application, such as the illusion of control in corporate financial management. This study uses a qualitative approach with the Systematic Literature Review (SLR) method, reviewing 40 relevant articles from national and international journals. The results showed that 37 studies supported the effectiveness of ABM in improving cost efficiency through the elimination of non-value-added activities, resulting in increased profitability. Examples of implementation in the hospitality and manufacturing sectors showed significant reductions in operating costs. However, three other studies highlighted challenges in implementing ABM, such as system complexity, high investment costs, and internal resistance that can hinder its effectiveness. Thus, the success of ABM is highly dependent on the organization's readiness to face implementation challenges, technological readiness, and managerial support. Without a well-thought-out strategy, ABM risks becoming just an illusion of control that has no real impact on the company's cost efficiency. Therefore, this research provides insight into the optimal strategy for implementing ABM to improve business competitiveness in a sustainable manner.
PENGARUH OPINI AUDIT TERHADAP REAKSI PASAR SAHAM DAN NILAI PERUSAHAAN Catherine; Rina Tjandrakirana
Integrative Perspectives of Social and Science Journal Vol. 2 No. 2 April (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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Abstract

This study examines the impact of audit opinions on firm value and market reactions using the Systematic Literature Review (SLR) method. Audit opinions serve as critical signals to investors, reflecting a company's financial transparency, credibility, and stability. An unqualified audit opinion generally reinforces investor confidence, leading to higher firm value and positive market reactions. In contrast, modified audit opinions, including qualified, adverse, and going concern opinions, raise concerns about financial risks, potentially leading to declining firm value, increased stock price volatility, and heightened investment uncertainty. The findings indicate that audit opinions significantly shape investor perceptions and decision-making. Companies that consistently receive unqualified audit opinions tend to attract stronger investor interest, enjoy greater market stability, and experience lower stock price fluctuations. Conversely, companies with modified audit opinions face higher investment risks, diminished investor confidence, and potential stock price declines. This research highlights the crucial role of audit quality and transparency in financial reporting. Obtaining a unqualified audit opinion is essential for maintaining market trust, enhancing firm value, and ensuring financial stability. These insights provide valuable implications for investors, regulators, and corporate management, emphasizing the importance of high-quality financial audits in fostering a stable and trustworthy market environment.
Co-Authors Nazari, Esa Cahyani Nur Aisyah, Putri Tjandrakirana, Rina Tony Tony Yusnaini