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All Journal Multidisciplinary Indonesian Center Journal Jurnal Pengabdian Indonesia
Rita J D Atarwaman
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IMPROVING BUSINESS MANAGEMENT EFFICIENCY THROUGH DIGITALIZATION ASSISTANCE USING SALES MASTER APPLICATION IN MSMES CANTEEN Rita J D Atarwaman; Mutiara Nazliza; Rafly Aitya Saputra; Yulianti
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.2010

Abstract

Micro, Small, and Medium Enterprises (MSMEs), especially canteen businesses, play an important role in supporting local economic activities due to their high daily transaction intensity. However, many MSME canteens still face problems in transaction recording, inventory management, and sales reporting because these activities are carried out manually. This community service activity aims to improve business management efficiency through digitalization assistance using the Sales Master application. The methods used include initial surveys, digitalization socialization, application usage training, hands-on assistance, and evaluation. The results show that MSME actors experienced improvements in transaction recording accuracy, inventory control, and accessibility of sales reports. The implementation of the Sales Master application positively impacts operational efficiency and supports the independence of local MSMEs.
THE EFFECT OF COGNITIVE DISSONANCE ON ACCOUNTING FRAUD BEHAVIOR WITH ACCOUNTING MORAL AS A MODERATING VARIABLE IN ACCOUNTING STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS, PATTIMURA UNIVERSITY, AMBON Rita J D Atarwaman; Adelyn Abarua; Frangky Richard Limaheluw; Wa Pujji
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.2189

Abstract

Accounting fraud remains a critical ethical issue that threatens the credibility of the accounting profession. This study aims to examine the effect of cognitive dissonance on accounting fraud behavior and to analyze the moderating role of accounting morality in weakening this relationship. The research employs a quantitative approach using Moderated Regression Analysis (MRA). Data were collected from 120 accounting students of the Faculty of Economics and Business, Universitas Pattimura Ambon, selected through purposive sampling. The results indicate that cognitive dissonance has a positive and significant effect on accounting fraud behavior. Furthermore, accounting morality is proven to significantly moderate the relationship by weakening the influence of cognitive dissonance on fraudulent behavior. These findings support Cognitive Dissonance Theory and Moral Development Theory, emphasizing the importance of strengthening ethical education to reduce fraudulent tendencies among future accounting professionals.
THE EFFECT OF FINANCIAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON THE VALUE OF CEMENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN THE PERIOD 2020-2024 Rita J D Atarwaman; Kezia S Souhoka; Nailah Atmaranti Salim Huath; Devin Wacanno
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.2194

Abstract

This study examines the effect of financial performance and Corporate Social Responsibility (CSR) on firm value in cement companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Financial performance is proxied by Return on Assets (ROA), while firm value is measured using Price to Book Value (PBV). CSR is measured through a disclosure index based on the Global Reporting Initiative (GRI) Standards using content analysis. This research employs a quantitative associative approach with secondary data obtained from annual reports and sustainability reports of seven cement companies. Multiple linear regression analysis is used to test the hypotheses. The results indicate that ROA has a positive and significant effect on firm value, suggesting that efficient asset utilization enhances market perception. CSR disclosure also shows a positive and significant effect on firm value, supporting the legitimacy theory that socially responsible practices strengthen corporate reputation and investor confidence. These findings highlight the importance of integrating financial performance and sustainability strategies to enhance firm value, particularly in capital-intensive and environmentally sensitive industries such as cement.
Co-Authors Adelyn Abarua Adha Sahar Pradella Ardhansyah Iwan Putra Asriani Aulia Azzahra Anakoda Bayu Muhaimin Bulandari, Jihan Sartika Claudya Ifentri da Costa, Michel angelo Dean Marchia Unawekla Debora Evanya Sinaga Devin Wacanno Fahratun Rizky Lisaholith Fakhri Azmi Syahbani Fensya Penina Fensya Penina Tosil Fioneti T Birahy Frangky Richard Limaheluw Gabriela Alfarenita Telussa Goldameir Adriana Pattikawa Gusti Tuara Ina Belay Inkana Dewanti Banea Irfan Fokatea Jesika saiya Jhonmarth Kastanya Johan Daud Banawi Jumiati Lahadasi Kezia S Souhoka lawalata, , Marcellino limasana, Orlando Mahu, Sundusin Maitimu, Wihel Mbulex, Marsyah Muhammad Arya Kabalmay Muhammad Maulud Samal Mutia Amalia Mutiara Nazliza Muza Syahraini Prabowo Nadia Indra Nahda Latulumamina Nailah Atmaranti Salim Huath Natalia Evernande Gomies Novianti Monaten Nunung Anastasia Aco Nurfira Tuharea Nurlina Belasa Pelupessy, Arleston Permata Sary Lausiry Phuput Aprilia Arif Pieter Rumawatine Piter Rumawatine Putri Maharani Ratuloly Putri Zahra Thahir Rafly Aitya Saputra Rahmawati Rahman Refial Fadhil Marasabessy Resley, Helita Riska Tuguis Riyadh Gunawan Sangadji, Alvira Aprilyana Saraun Kaliky sipahelut, Paunelin florensia Sitra Yani Belasa Sri Devi Rajab Supit, Chesya Syantal Mustamu Usrina La Ode Raipu Wa Pujji Windy Yehezkiel Persunay Yoas Ongen Lawery Yosefa.Reresi Yulianti Zuleyka Tahera Marasabessy