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All Journal Interdisciplinary Social Studies International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Entrepreneur dan Manajemen Sains Jurnal Akademik Pengabdian Masyarakat JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Sriayu Saputri Situmeang
Politeknik Manufaktur Negeri Bangka Belitung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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ANALYSIS OF FACTORS AFFECTING COMPANY VALUE WITH MANAGERIAL OWNERSHIP AS MODERATING VARIABLES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2012-2015 PERIOD Sriayu Saputri Situmeang; Rina Bukit; Tapi Anda Sari Lubis
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1156

Abstract

This study aims to determine the analysis of the factors that influence the value of companies with managerial ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2012-2015 period. This research is a research with a causal associative approach. The method of determining the sample for this study is the proportional stratified random sampling method, namely the population is grouped according to the type of industrial sector. From each of these groups, a number of samples were determined proportionally and selected randomly. The results of the study show that simultaneously the variables Leverage, Profitability, Company Size and Investment Opportunity Set have an effect on Firm Value in manufacturing companies listed on the IDX for the period 2012 – 2014,
The Effect of Cracked Soil on Slope Stability on the Karo Regency Boundary Road – Panji Sta 26+000, North Sumatra Province Edward Piter Siagian; Indrasurya B. Mochtar; Noor Endah Mochtar; Sriayu Saputri Situmeang
Interdisciplinary Social Studies Vol. 5 No. 1 (2025): Regular Issue: October-December 2025
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v5i1.976

Abstract

The landslide incident on the Karo Regency Boundary Road – Panji STA 26+000, North Sumatra Province, showed a decrease in slope stability as indicated by a safety factor (sf) value of less than 1.00. This study aims to analyze the causes of slope instability influenced by the cracked soil phenomenon and heavy rain. The slope stability analysis research method was carried out using Geo5 software based on the limit equilibrium method. The simulation results with the Geo5 application on the original soil conditions showed a safety factor (sf) value of 2.10 which indicated that the slope was in a safe and stable condition. However, after the cracked soil parameters and heavy rain intensity were entered into the Geo5 application, the analysis results showed a drastic decrease in the safety factor (sf) value to 0.93 which indicated that the slope was in an unsafe condition or a landslide. The cracked soil phenomenon increased the infiltration path of rainwater which then accelerated the increase in pore water pressure and weakened the shear strength of the soil, causing landslides.
Peran Teknologi Digital dalam Peningkatan Kualitas Akuntansi Keuangan di Era 2025: Suatu Tinjauan Literatur Sistematis Asrie Dyah; Alfiany Alim Imro’ah; Mildazani, Mildazani; Sheilla Amanda Putri; Sriayu Saputri Situmeang
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7734

Abstract

Transformasi teknologi digital telah membawa perubahan mendasar dalam praktik akuntansi keuangan di era bisnis modern. Perkembangan kecerdasan buatan (artificial intelligence), big data analytics, cloud computing, dan blockchain mendorong pergeseran proses akuntansi dari sistem manual dan periodik menuju sistem yang terotomatisasi, terintegrasi, dan berbasis data real time. Perubahan ini tidak hanya berdampak pada efisiensi operasional, tetapi juga secara langsung memengaruhi kualitas informasi keuangan yang dihasilkan. Penelitian ini bertujuan untuk menganalisis secara komprehensif peran teknologi digital dalam meningkatkan kualitas akuntansi keuangan, khususnya ditinjau dari aspek relevansi, keandalan, ketepatan waktu, keterbandingan, dan transparansi informasi bagi pengambilan keputusan ekonomi. Metode penelitian yang digunakan adalah systematic literature review dengan menganalisis artikel ilmiah, standar akuntansi internasional, serta laporan institusi profesional dan industri yang relevan selama periode 2020–2025. Hasil kajian menunjukkan bahwa penerapan teknologi digital secara konsisten mampu meningkatkan akurasi pencatatan, mempercepat proses pelaporan keuangan, memperkuat transparansi transaksi, serta meningkatkan keandalan informasi keuangan. Namun demikian, implementasi teknologi digital masih menghadapi tantangan, terutama terkait keterbatasan kompetensi sumber daya manusia, risiko keamanan dan privasi data, serta kesiapan infrastruktur teknologi. Oleh karena itu, penguatan literasi digital, pengembangan kompetensi profesional akuntan, dan dukungan regulasi yang adaptif menjadi faktor kunci keberhasilan transformasi akuntansi keuangan di era 2025.
PENGUATAN BRANDING USAHA JAHIT MIKRO: STUDI PENDAMPINGAN IDENTITAS MEREK DAN PEMASARAN DIGITAL PADA BULAN EMPAT TEXTILE DI KOTA PANGKALPINANG Sheilla Amanda Putri; Alfiany Alim Imro'ah; Asrie Dyah; Sriayu Saputri Situmeang; Anjaka Ray Gucchi
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 4 (2026): JULI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i4.11911

Abstract

Usaha jahit skala mikro merupakan salah satu penopang perekonomian lokal yang masih menghadapi hambatan struktural berupa lemahnya identitas merek dan minimnya pemanfaatan media pemasaran digital. Kondisi ini juga dijumpai pada Bulan Empat Textile, usaha jahit mikro di Kota Pangkalpinang, yang telah memiliki keterampilan menjahit mumpuni namun belum memiliki nama usaha, logo, dan strategi promosi yang terstruktur sehingga jangkauan pasarnya masih bergantung pada pelanggan lama. Artikel ini bertujuan menganalisis proses dan dampak kegiatan pengabdian kepada masyarakat berupa pendampingan penguatan branding pada mitra tersebut. Kegiatan dilaksanakan melalui pendekatan participatory action research yang mencakup enam tahapan, yaitu sosialisasi konsep branding, identifikasi nilai jual usaha, perancangan nama dan logo, penyusunan slogan, pelatihan pemanfaatan media sosial, serta pendampingan evaluatif. Data dikumpulkan melalui observasi, wawancara semi-terstruktur, dan instrumen evaluasi sebelum-sesudah, kemudian dianalisis secara deskriptif-kualitatif dengan rujukan teori Resource-Based View, Brand Equity, dan Signaling Theory. Hasil kegiatan menunjukkan bahwa mitra berhasil memiliki identitas usaha yang utuh, yaitu nama "Bulan Empat Textile", logo berinisial B4 dengan palet warna Midnight Black dan Pearl Grey, serta slogan "Berkualitas di Setiap Cerita", yang kemudian diterapkan pada label, kemasan, dan akun media sosial usaha. Perubahan ini disertai peningkatan kepercayaan diri mitra dalam mempromosikan produknya serta pemahaman yang lebih baik mengenai konsistensi visual sebagai modal membangun kepercayaan konsumen. Temuan ini memperkuat argumen bahwa branding sederhana namun konsisten mampu meningkatkan profesionalisme dan daya saing usaha mikro berbasis jasa jahit, sekaligus menjadi model pendampingan yang dapat direplikasi pada UMKM sejenis di wilayah kepulauan
TRANSFORMASI DIGITAL DAN PERUBAHAN PERAN AKUNTAN DI ERA MODERN: A SYSTEMATIC LITERATURE REVIEW DENGAN PENDEKATAN PRISMA Endah Arum Wangi; Asrie Dyah; Mildazani; Alfiany alim Imro'ah; Sheilla Amanda Putri; Sriayu Saputri Situmeang
Jurnal Entrepreneur dan Manajemen Sains (JEMS) Vol. 7 No. 2 (2026): Juli
Publisher : UM. Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Technological advances are radically changing accounting. Yet, there is no integrated overview of how digital tools impact accountants’ roles and competencies. Objectives: This study provides a systematic review of literature (SLR/PRISMA) on digital transformation in accounting (2019–2025), synthesizing trends and identifying research gaps. Methods: Using PRISMA guidelines, 42 relevant Scopus-indexed articles were analyzed to extract insights on technologies (AI, big data, cloud, fintech, etc.), effects on accounting processes, and implications for the profession. Results: The analysis shows that automation and analytics enhance efficiency (reducing manual work) and elevate accountants into strategic advisors and data analysts. Key findings include the emergence of the “augmented accountant” concept, the crucial role of new competencies (data literacy, IT skills, critical thinking), and heightened stakeholder demands for real-time, transparent reporting. However, studies also note challenges: skill gaps in graduates, organizational resistance, and data security concerns. Conclusions: Digital transformation substantially redefines accounting practice. The review highlights theoretical contributions (integrative frameworks of technology and accounting roles) and practical implications (curriculum redesign, workforce upskilling). We outline clear future research directions, such as empirical validation of the proposed framework across diverse contexts and exploration of under-studied areas (e.g., blockchain’s impact, ethical considerations).
Co-Authors Alfiany alim Imro'ah Alfiany Alim Imro'ah Alfiany Alim Imro’ah Anjaka Ray Gucchi Asrie Dyah Asrie Dyah Edward Piter Siagian Endah Arum Wangi Indrasurya B. Mochtar Mildazani Mildazani, Mildazani Noor Endah Mochtar Rina Bukit Sheilla Amanda Putri Sheilla Amanda Putri Tapi Anda Sari Lubis