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All Journal Jurnal Abdimas Musi Charitas Indo-Fintech Intellectuals: Journal of Economics and Business
Windya, Yemima Eka Christi
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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APLIKASI PRESENSI JEMAAT BERBASIS DIGITAL PADA GEREJA SION OEPURA KUPANG Dethan, Minarni Anaci; OEmatan, Herly Maltelda; Windya, Yemima Eka Christi
Jurnal Abdimas Musi Charitas Vol. 8 No. 2 (2024): Jurnal Abdimas Musi Charitas Volume 8, Nomor 2, Desember 2024
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v8i2.1243

Abstract

As a non-profit religious institution, a church relies heavily on accurate and timely information to support its decision-making processes, including the recording of congregation attendance at each service. GMIT Sion Oepura, however, has traditionally depended on manual methods using a hand tally counter, which often leads to data inaccuracies and delays in disseminating information. Through this Community Service Program (Kegiatan Pengabdian kepada Masyarakat – PKM), a digital accounting information system utilizing Android-based smartphones was implemented to record congregation attendance in real time. This initiative improved data accuracy, streamlined administrative workflows, and facilitated more efficient dissemination of information to the congregation, thereby significantly enhancing the church’s overall transparency and accountability. Moreover, the positive feedback from both congregants and church administrators suggests that this innovation has substantial potential to be adopted in other church environments as a more effective, technology-driven organizational management model.
PENGARUH KUALITAS LABA PERUSAHAAN TERHADAP PERIODE PASCA IPO DI SEKTOR TEKNOLOGI Wini, Emanuela Nago; Fanggidae, Apriana H. J.; Windya, Yemima Eka Christi
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3606

Abstract

Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas laba terhadap periode pasca-IPO perusahaan sub sektor Software & IT Services yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Kualitas laba dalam penelitian ini diukur menggunakan dua indikator, yaitu akrual diskresioner (Discretionary Accruals) dan persistensi laba (Earnings Persistence). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan triwulannan satu tahun pada saat dan setelah IPO. Teknik analisis data yang digunakan meliputi pemilihan model regresi data panel, dimana berdasarkan uji Chow, model yang digunakan adalah Pooled Least Square (PLS). selanjutnya dilakukan uji asumsi klasik yang terdiri dari uji multikolinearitas dan uji heteroskedastisitas. Untuk menguji hipotesis, digunakan uji parsial (uji t), uji simultan (uji F) dan analisis koefisien determinasi (R²). hasil penelitian menunjukan bahwa Discretionary Accruals dan Earnings Persistence berpengaruh parsial dan simultanterhadap periode pasca-IPO. Koefisien determinasi menunjukan bahwa DA dan Ep menjelaskan 19.67% variasi periode pasca-IPO, sementara 80,33% sisanya dipengaruhi faktor lain diluar penelitian ini, seperti kondisi makroekonomi, tata kelola perusahaan dan faktor industri. Temuan ini menegaskan bahwa kualitas laba memegang peranan penting dalam menggambarkan stabilitas dan kinerja keuangan perusahaan pasca-IPO
Co-Authors Dethan, Minarni Anaci Fanggidae, Apriana H.J. OEmatan, Herly Maltelda Wini, Emanuela Nago