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All Journal Buletin Ekonomi Fundamental Management Journal IKRA-ITH ABDIMAS Research In Management and Accounting (RIMA) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Abdi Insani Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) International Journal of Social Science International Journal of Social Service and Research Jurnal Locus Penelitian dan Pengabdian Journal of Social Science Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management Journal of Business, Social and Technology Eduvest - Journal of Universal Studies Gudang Jurnal Multidisiplin Ilmu IIJSE Jurnal Penelitian Pendidikan Indonesia fundamental management journal IPSSJ Research In Management and Accounting (RIMA) Journal of Economic Studies IJEMA
Melinda Malau
Universitas Kristen Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Synergy of Faith and Knowledge: Financial Management and Sexual Reproductive Health Education for Pre-Marital Youth in the Java Christian Church, Jatiluhur, Bekasi Yusuf Rombe M. Allo; Melinda Malau; Louisa A. Langi; Claudia Valoryn Rombe; Delvia Sari Lim
IKRA-ITH ABDIMAS Vol. 10 No. 1 (2026): IKRAITH-ABDIMAS Vol 10 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v10i1.5645

Abstract

This community service initiative was designed to enhance comprehension amongpremarital adolescents and adult couples at the Javanese Christian Church (GKJ) JatiluhurCongregation in Jakasampurna, Bekasi, West Java, concerning the crucial significance offinancial management and sexual reproductive education. The program concentrated ondisseminating precise and thorough information about reproductive health, encompassingbiological and psychological changes, the prevention of sexually transmitted infections,and the principles of sustaining healthy and responsible sexual conduct. Simultaneously, itemphasized that robust family financial management, which includes budgeting, debtmanagement, establishing shared financial objectives, and preparing emergency funds,constitutes a crucial foundation for couples planning to get married. Employingmethodologies such as interactive counseling, discussions, and question-and-answersessions, the activity ensured participants acquired practical and applicable insights. Theprogram effectively elevated participants' understanding of sexual reproductive health andempowered them to make well-informed decisions regarding both their reproductive healthand sustainable financial management. It is recommended that comparable programs beextended to other religious congregations to bolster marital success holistically.Keywords: financial management, pre-marital, health, reproduction.
THE EFFECT OF EARNINGS PERSISTENCE AND EARNINGS TRANSPARENCY ON COMPANY PERFORMANCE WITH CORPORATE GOVERNANCE AS MODERATING VARIABLE (Empirical Study in Manufacturing Company that Listed in Indonesia Stock Exchange in 2014-2016) Malau, Melinda
EAJ (Economic and Accounting Journal) Vol. 2 No. 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i2.y2019.p86-94

Abstract

ABSTRACTEarnings persistence and earnings transparency are an important factors in company performance. The quality of financial statement will differentiate performance between one company to another. The research purposed to analyze the effect of earnings persistence and earnings transparency on the company performance. In addition, the research purposed to analyze corporate governance as a moderating variable can strengthens the effect between earnings persistence and earnings transparency on company performance. This research using sample of 363 firms-year in 2014-2016 and applying panel data analysis. The results show that earnings persistence variable has a positive significant effect on the company performance. Earning transparency also has a positive significant effect on company performance. For corporate governance as a moderation variable strengthens the effect between earnings persistence and earning transparency to the company performance. Size and age also have a positive significant effect on company performance. Keywords: earnings persistence; earnings transparency; company performance; corporate governance.
The Effect of Digital Transformation, Tax Policy, Company Characteristics and Perceptions on The Effectiveness of The Tax System During The Covid-19 Pandemic, Moderated By Tax Outreach Meita, Fernanda; Malau, Melinda
Journal Research of Social Science, Economics, and Management Vol. 2 No. 7 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i07.375

Abstract

This study aims to analyze whether digital transformation, tax policy, company characteristics and perceptions of weaknesses in the tax system have an influence on business entity tax compliance and whether tax socialization will strengthen the relationship between the independent variables and the dependent variable. The method used in this research is a causal study. This research was conducted on every Business Entity or every individual involved in tax administration in business entities. The data used is primary data and the data collection technique used is a questionnaire. Pre-pandemic results of tax policy have a positive effect on tax compliance and tax socialization can strengthen the relationship between tax policy and business entity taxpayer compliance. Results during the digital transformation pandemic, tax policy. The perception of the effectiveness of the tax system has a positive effect on tax compliance and tax socialization can strengthen the relationship between tax policy and business entity taxpayer compliance. The implication of this research is that if the socialization of taxation is not carried out clearly and routinely, the tax obligations carried out by business entities will not run well, it will affect the compliance of business entity taxpayers in carrying out tax obligations.
Financial Distress, Earnings Management, and Leverage Effect on Firm Value with Firm Size as a Moderation Variable Agustina, Enica; Malau, Melinda
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.295

Abstract

The study is aimed to analyze whether financial distress, earnings management, and leverage affects a firm value with firm size as a moderation variable. The method used in this study is multiple linear analysis. Samples engaged 144 public companies in manufacturing sectors listed in Indonesia Stock Exchange (Bursa Efek Indonesia) period 2017-2021. The result of the research revealed that earnings management positively affected firm value, firm size strengthened the relationship between financial distress with firm value, and firm size strengthened the relationship between earnings management and firm value. The study implies that companies can manage their resources and provide project financial statements based on applicable accounting standards to increase firm value. Furthermore, investors and creditors can consider the prospect of business and future projections of the issuer's fundamentals
PENGENALAN LITERASI KEUANGAN BAGI UMKM HOMESTAY UNTUK MEMPERMUDAH TRANSAKSI DAN TERHINDAR DARI SCAMMER Effendi, Maya Syafriana; Farida, Farida; Malau, Melinda; Trisnawati, Nana; Shafenti, Shafenti; Budilaksono, Sularso; Syafrida Nasution, Evi; Firdaus, Venus; Sangkasari Paranita, Ekayana
Jurnal Abdi Insani Vol 11 No 2 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i2.1606

Abstract

Universitas Persada Indonesia YAI (UPI YAI) and 14 driving colleges in Jakarta and encompassing regions on October 27-28, 2023, teamed up in local area administration exercises in Cikolelet The travel industry Town, Serang Rule, Banten. The motivation behind this movement is to help neighborhood monetary turn of events and work on the personal satisfaction of nearby networks. Cikolelet The travel industry Town, situated in the Cinangka region, Serang Rule, turned into the focal point of consideration in the travel industry advancement endeavors and neighborhood business improvement. This people group administration included 56 instructors and 26 local area individuals who were tutored by members from 14 colleges. PKM members are separated into a few specialization calling gatherings. Where our PKM bunch gives Monetary Administration Preparing in Cikolelet Homestay MSMEs. The strategy for executing this action is show and joint conversation between the gathering and inhabitants who own and oversee homestays. From the consequences of the joint conversation, it tends to be inferred that the proprietor started to figure out straightforward monetary computations. Keywords: Homestay UMKM, Financial Literacy, Development Potential, Scammers
Are the environment, social, and government performance affecting the firm’s value? Melinda Malau
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 1 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243637

Abstract

This study aims to gather empirical data regarding how Environment, Social, and Governance (ESG) Performance affects Firm Value. This study uses two sets of control variables selected from several financial ratios to support the ESG score. The first model is the research observation in the short term with the first set of control variables. The second model is long-term with a second set of control variables. The research sample comprises publicly traded companies on the Indonesia Stock Exchange with a sustainability history and documented ESG performance. This study compiles secondary data sources for ESG company performance scores from Refinitiv This research uses EViews version 12 statistical package for econometric analysis. This study with first-step variables showed that ENV and GOV significantly positively influence firm value. In addition, variable control DAR and CR significantly positively influence fair value. In Model 2, this study’s second-step variables showed that SOC and GOV significantly positively influence fair value. Variable control ROE and ROA have a significant positive influence on fair value. During the financial crisis, ESG performance reduced financial risks; in more normal circumstances, its role grew considerably. This highlights the importance of ESG performance during the crisis, using new and optimized data sets.
Effect of service quality on students satisfaction in private universities Yusuf Rombe M. Allo; Melinda Malau
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 11 No. 2 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020255613

Abstract

This study aimed to determine the effect of service, reliability, responsiveness, empathy, assurance, and tangibles in increasing student satisfaction at private universities in the LLDikti-3 region. The data collection method employed a qualitative approach, involving the use of questionnaires to gather responses. Qualitative data was transformed into quantitative data using a Likert scale. In this study, data collection was carried out directly from the number of students at the Universitas Kristen Indonesia. Universitas Sahid and Universitas Tarumanegara.  The methods were used: Library Reseatch and. Field Research: This method conducts research by conducting direct surveys to be object to be studied of three private universities in the LLDIKTI-3 region. The data analysis technique in this research is multiple linear regression analysis, where this analysis is used to determine how much influence the change in a variable jas on other variables. In this study where the independent variables are reliability, responsiveness, empathy, assurance, and tangible, and the dependent variable.  The results of the study stated that the quality of service provided by the three private universities in the LLDIKTI-3 region has a significant influence on student satisfaction. Dimensions of service quality play an important role in shaping student perceptions of university services.
Analisis Kepemilikan Manajerial, Audit Tenure, Ukuran Kantor Akuntan Publik, Dan Audit Report Lag Terhadap Integritas Laporan Keuangan Pada Perusahaan Consumer Services Di BEI Periode Tahun 2022-2024 Andar Saragih; Rahel Marisa Lawra Silalahi; Simon Veres Sianturi; Melinda Malau
Gudang Jurnal Multidisiplin Ilmu Vol. 4 No. 6 (2026): GJMI - Juni
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v4i6.2146

Abstract

Penelitian ini bertujuan menguji dan mengevaluasi dampak dari audit tenure, ukuran Kantor Akuntan Publik, kepemilikan manajerial, serta audit report lag terhadap tingkat integritas laporan keuangan. Objek yang dipilih yaitu perusahaan pada sektor consumer services yang terdaftar di Bursa Efek Indonesia (BEI) sepanjang tahun 2022 hingga 2024. Melalui pendekatan kuantitatif dengan desain asosiatif kausal, riset ini mengumpulkan data sekunder berupa laporan keuangan tahunan yang diunduh dari laman resmi BEI. Pemilihan sampel ditentukan lewat metode purposive sampling, sehingga diperoleh total 22 perusahaan pemenuh kriteria dengan jumlah observasi sebanyak 66 data pengamatan. Pengujian hipotesis dilakukan menggunakan teknik regresi linear berganda berbantuan perangkat lunak SPSS versi 32. Berdasarkan hasil analisis, ditemukan bahwa kepemilikan manajerial tidak memberikan kontribusi positif maupun signifikan terhadap integritas laporan keuangan. Sebaliknya, audit tenure terbukti memberikan pengaruh positif dan signifikan. Sementara itu, ukuran Kantor Akuntan Publik dinilai tidak memiliki pengaruh signifikan. Hasil serupa juga ditemukan pada variabel audit report lag yang menunjukkan ketiadaan pengaruh positif serta signifikan terhadap integritas laporan keuangan. Apabila diuji secara bersama-sama (simultan), keempat variabel independen tersebut tidak berpengaruh signifikan terhadap tingkat integritas laporan keuangan.
Financial Health and Sexual Reproductive Health For Premarital Couples at Javanese Christian Church Yusuf Rombe M. Allo; Abitmer Gultom; Melinda Malau; Delvia Sari Lim
IKRA-ITH ABDIMAS Vol. 9 No. 3 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v9i3.5640

Abstract

This Community Service activity aims to increase community understanding, especiallyamong premarital teenage and adult couples, about the importance of sexual reproductiveeducation and financial management for premarital couples at the Javanese ChristianChurch Jatiluhur Congregation, Jakasampurna, Bekasi, West Java. The program focuseson delivering accurate and comprehensive information regarding reproductive health,biological and psychological changes, the prevention of sexually transmitted diseases, aswell as the importance of maintaining healthy and responsible sexual behavior, along withgood family financial management, which is a crucial foundation for young couplesplanning to get married. It is essential to discuss financial planning before marriage,including aspects such as budgeting, debt management, shared financial goals, andemergency fund preparation. With a deep understanding of financial management, couplescan build a financially stable home life. Themethods used in this activity include interactivecounseling, discussion, and question-and-answer sessions, to ensure that participants gainapplicable and relevant insights for their daily lives, both in terms of sexual reproductivehealth and good and sustainable financial management. The program showed an increasein participants' understanding of the importance of sexual reproductive education and theability to make informed decisions related to reproductive health and responsible financialmanagement sustainably. It is recommended to expand this kind of program to otherchurches as an effort to support the success of marriage holistically. Community Servicehas been carried out at the Central Javanese Christian Church Building, JatiluhurCongregation, Bekasi, West Java.Keywords: financial, pre-marriage, health, reproduction, sexual.
Pengaruh Kompetensi, Teknologi Informasi, Independensi, Dan Skeptisisme Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Jakarta Andar AndarSaragih; Jamal Manurung; Ananda Rusly; Melinda Malau
Gudang Jurnal Multidisiplin Ilmu Vol. 4 No. 6 (2026): GJMI - Juni
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v4i6.2159

Abstract

Studi ini dilakukan guna menganalisis bagaimana kompetensi, teknologi informasi, independensi, serta skeptisisme memengaruhi kualitas audit di Kantor Akuntan Publik wilayah Jakarta. Mutu audit sendiri diartikan sebagai kapabilitas seorang auditor untuk menemukan kecurangan (fraud) dalam laporan keuangan nasabah. Penelitian ini menerapkan metode kuantitatif asosiatif yang dipadukan dengan metode penarikan sampel bertujuan (purposive sampling), sehingga diperoleh 56 auditor sebagai sampel. Data dihimpun dengan mendistribusikan kuesioner, baik secara online maupun konvensional (tatap muka). Selanjutnya, data tersebut diolah lewat analisis regresi linear berganda memanfaatkan software SPSS versi 32. Hasil temuan menunjukkan bahwa secara parsial hanya independensi yang terbukti memberikan pengaruh positif dan signifikan terhadap kualitas audit, sedangkan kompetensi, teknologi informasi, dan skeptisisme tidak terbukti berpengaruh signifikan. Secara simultan, keempat variabel independen tidak berpengaruh positif terhadap kualitas audit.
Co-Authors Aaron Leonard Alfeus Abitmer Gultom Ade Mitha Olivia Tambunan Adlina Nadhila Afriando Agustina, Enica Ajeng Rahmianingsih Allo, Yusuf Rombe M. Amelia Dian Ayu Kusuma Ningtyas Amelia Lestari Sinaga Ananda Rusly Andar AndarSaragih Andar Saragih Anggraini , Nenny Anselmus Rufus Astrid Aziz Ambara Bianca Tiffani S Bramantyo Djohanputro Budilaksono, Sularso Carolina F. Sembiring Caroline Caroline Claudia Valoryn Rombe Dedi Nestoriko Sinaga Delvia Sari Lim Delvia Sari Lim Desideria Regina Destia Cristia Parenta Doan Sitohang Dwinita Garel, Christin Effendi, Maya Syafriana Emerald Tobing Emma Tampubolon, Emma Englin Widyah Luksiana Erida Manalu Etty Murwaningsari Etty Murwaningsari Evi Syafrida Nasution Farida Farida Feni Ocktafianti Fenny B.N.L. Tobing Fernanda Meita Fharel M. Hutajulu Firdaus, Venus Frangky Yosua Sitorus Frans Niko Adrian Manurung Fredrick, Ivan Ganda Hutapea Ganda T. Hutapea H.M. Roy Sembel Hartono, Deanna Nathania Heranda, Yohana Firstma Humala Situmorang Humala Situmorang Hutapea, Ganda Hutapea, Ganda T. Ipan Adi Putra Iswandry Elkana Immanuel. S Jamal Manurung Johni Siagian Jonny Siagian Kendy, Maria Advencia Leonard Caprio Sibarani Lis Sintha Louisa A. Langi Lumantoruan, Rutman Lumbantoruan , Rutman Lumbantoruan, Rutman Macau , Marselus Meita, Fernanda Melfrida, Christina Mutiara hutabarat Nera Marinda Machdar Novi Verantika Patricia Irene Posma Sariguna Johnson Kennedy Posnita Sihombing Rahel Marisa Lawra Silalahi Ratnaningrum anstratna@gmail.com Renny Soeta Roy Sembel Roy Sembel Roy Sembel Roy Sembel Roy Sembel Rut Monica Desrianty Rut Monica Desrianty T Sangkasari Paranita, Ekayana Sania Debora Panjaitan Sekar Mayangsari Sembiring, Caroline F. Seri Ma Helena Yeimo Shafenti, Shafenti Siagian, Yunus Meherlin SIAHAAN, WINDA CHRISTY Sianturi, Yolanda Sihar Tambun Sihombing, Salmon Simon Veres Sianturi Sinaga, Kamer Domician Sitorus, Frangky Yosua Sitorus, Frangky Yosua Situmorang, Gavrila Miranda Situmorang, Humala Situmorang, Humala Suwanto Sirait Suzanna Yosephine Tobing Tarigan, Lukas Taufik Hidayat Tiara, Fine Titik Aryati Tobing, Emerald GM Tobing, Suzanna Josephine L. Tommy Yudistira Trisnawati, Nana Wilson Rajagukguk Winri Veronica Yayuk Febriani Yolanda Sianturi Yosya Sri Rotua Hutahaean Yusuf Rombe M. Allo