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All Journal Future : Jurnal Manajemen dan Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Panrita Abdi - Jurnal Pengabdian pada Masyarakat MATAPPA: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JURNAL MANAJEMEN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Mantik Jurnal Akuntansi Economics and Digital Business Review Journal of Tourism Economics and Policy Batara Wisnu : Indonesian Journal of Community Services Journal Of Human And Education (JAHE) Journal of Economics Review (JOER) Journal of Governance, Taxation, and Auditing Sanskara Ekonomi dan Kewirausahaan Eastasouth Journal of Positive Community Services The Journal of Business and Management Research Advances in Applied Accounting Research Advances in Management & Financial Reporting Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis Sasambo: Jurnal Abdimas (Journal of Community Service) Atestasi : Jurnal Ilmiah Akuntansi
Septyana Prasetianingrum
Universitas Yapis Papua
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PELATIHAN OPTIMALISASI PENGOLAHAN DATA KESEHATAN DI PUSKESMAS KANDA Rasna, Rasna; Nurhayati, Siti; Sah, Andrian; Tonggiroh, Mursalim; Widiyantoro, Riandi; Prasetianingrum, Septyana
Batara Wisnu : Indonesian Journal of Community Services Vol. 5 No. 2 (2025): Batara Wisnu | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v5i2.392

Abstract

Primary health care in Indonesia, especially in regions like Papua, faces major challenges in managing accurate, complete, and timely health data. At Puskesmas Kanda, data management is still done manually or semi-digitally using basic Microsoft Excel, which causes the recording and reporting process to be slow and error-prone. This condition has a negative impact on the quality of reports and data-based decision making by the management of the Puskesmas and the Health Office, contrary to the mandate of Permenkes No. 31 of 2019 concerning Health Information Systems. The purpose of this Community Service (PkM) activity is to increase the capacity of health workers at the Kanda Health Center in optimizing the use of Microsoft Excel for health data processing. The training provided included data validation techniques, the use of logical and statistical functions, the creation of visual graphs and dashboards, and the development of data recap templates that fit the real needs in the field. The results of the training showed significant improvement in participants' ability to manage and analyze health data efficiently. The evaluation showed a very high level of participant satisfaction with the benefits of the training (90%), the quality of the materials (89%), and the relevance to daily work needs (92%). With participatory learning methods and hands-on practice, the training successfully supported the digital transformation of health services.
Pengaruh Profitabilitas terhadap Nilai Perusahaan Melalui Kebijakan Dividen Marlindo, Indo; Sonjaya, Yaya; Sutisman, Entar; Prasetianingrum, Septyana; Salim, Mursalam
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1466

Abstract

Tujuan: Penelitian ini bertujuan untuk menguji pengaruh Return on Equity (ROE) terhadap Price to Book Value (PBV) secara langsung dan tidak langsung melalui mediasi Dividend Payout Ratio (DPR) pada perusahaan emiten LQ45. Desain Penelitian dan Metodologi: Penelitian menggunakan pendekatan kuantitatif dengan jenis explanatory research dan metode analisis SEM-PLS menggunakan SmartPLS. Populasi penelitian adalah perusahaan dalam indeks LQ45 di BEI tahun 2019–2023 dengan teknik purposive sampling. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa ROE tidak berpengaruh signifikan terhadap PBV secara langsung, namun ROE berpengaruh negatif signifikan terhadap DPR. DPR memiliki pengaruh positif signifikan terhadap PBV dan terbukti memediasi hubungan antara ROE dan PBV secara signifikan. Implikasi: Hasil ini mengindikasikan bahwa kebijakan dividen menjadi sarana penting dalam mentransmisikan kinerja profitabilitas kepada nilai pasar perusahaan. Oleh karena itu, pengelolaan dividen yang strategis dapat memperkuat persepsi investor dan meningkatkan nilai perusahaan secara tidak langsung.
Stock Price as an Intervening Variable That Influencing Solvency, Inflation, and Financial Distress on Firm Value SUTISMAN, Entar; PRASETIANINGRUM, Septyana; LANDE, Adriani; SUTISNA , Entis; B, St. Mariani
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i4.1445

Abstract

This study aims to analyze the effect of solvency, inflation, and financial distress on firm value with stock price as an intervening variable in manufacturing companies in the consumer goods sector during the 2020-2023 period. The data used in this study comes from the financial statements of companies listed on the Indonesian Stock Exchange. The analysis method used is path analysis with a quantitative approach. The population in this study is manufacturing industry companies in the consumer goods sector listed on the Indonesia Stock Exchange that have experienced a decline in profits during the years 2020-2023. The sampling technique used was purposive sampling and resulted in 30 out of a total of 91 companies in the consumer goods sector. Data analysis was carried out through descriptive analysis, outer model analysis, inner model analysis and hypothesis testing using SmartPLS v.3.2.9 software assistance. The results showed that solvency and financial distress had a significant effect on stock prices. Solvency, financial distress and stock prices have a significant effect on firm value; inflation has no significant effect on stock prices and firm value. Stock prices are unable to mediate the effect of solvency, inflation, and financial distress on firm value. This shows that these factors can affect firm value directly without having to go through stock prices.
Community Accounting School: Basic accounting training for administrators of cooperatives, foundations and community organizations Muslim, Muslim; Sonjaya, Yaya; Prasetianingrum, Septyana
Advances in Community Services Research Vol. 3 No. 2 (2025): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v3i2.628

Abstract

Purpose: This study aims to evaluate the effectiveness of basic accounting training developed through the Community Accounting School approach for administrators of cooperatives, foundations, and community organizations at the grassroots level. The primary focus is to understand how this training contributes to improving accounting literacy, financial transparency, and institutional accountability. Research Design and Methodology: This study uses a Systematic Literature Review (SLR) approach by critically examining findings from various relevant scientific articles, both national and international. The analytical framework is based on the Community of Practice (CoP) approach, which emphasizes the importance of collaborative and contextual learning within communities of practitioners. Findings and Discussion: The main findings indicate that accounting literacy in community organizations remains low, which has a negative impact on their financial management. Practical accounting training, such as cash recording and simple report preparation, has been proven to increase awareness of transparency and shape a culture of collective accountability. The social and participatory learning process strengthens the community's identity as an entity capable of managing its finances independently. Implications: This study provides practical contributions to local governments, educational institutions, and community empowerment agencies in developing more adaptive training programs based on local needs. The Community Accounting School model offered can be widely replicated to strengthen community institutional capacity sustainably.
Pengembangan Jiwa Kewirausahaan Di Era Millenial Sebagai Pembentukan Kapabilitas Kemandirian Berusaha Junaid, Aminah; Auliyah, Iriana; Prasetianingrum, Septyana
Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i1.600

Abstract

Artikel ini membahas pentingnya pengembangan jiwa kewirausahaan di era milenial sebagai bentuk pembentukan kemandirian wirausaha. Dalam konteks ekonomi modern, kewirausahaan memegang peranan penting, terutama bagi generasi muda yang dinamis dan adaptif. Artikel ini mengkaji berbagai metode dan strategi yang dapat digunakan untuk mengembangkan keterampilan kewirausahaan, serta menyoroti pentingnya pendidikan kewirausahaan yang efektif. Sebagai bagian dari studi ini, hasil dari sebuah kegiatan pengabdian masyarakat yang dilakukan oleh tim dari Fakultas Ekonomi dan Bisnis Digital Universitas Megarezky (FEBD UNIMERZ). Kegiatan ini melibatkan penyampaian materi tentang kewirausahaan kepada siswa sekolah menengah, dengan tujuan untuk menanamkan dan mengembangkan jiwa kewirausahaan di kalangan generasi milenial. Kegiatan ini menunjukkan antusiasme siswa dalam belajar tentang kewirausahaan dan berpotensi meningkatkan kesadaran serta motivasi mereka untuk menjadi wirausaha di masa depan. Artikel ini menekankan bahwa melalui pendidikan dan kegiatan praktis, semangat kewirausahaan dapat ditanamkan, sehingga membantu mempersiapkan generasi muda untuk menghadapi tantangan ekonomi masa depan dengan lebih mandiri dan inovatif.
Akuntansi dalam Transisi: Adaptasi Digital dalam penyusunan laporan keuangan Usaha Mikro Kecil dan Menengah Prasetianingrum, Septyana; Pasolo, Muhammad Ridhwansyah; Moewo, Fian
Sanskara Ekonomi dan Kewirausahaan Vol. 4 No. 01 (2025): Sanskara Ekonomi dan Kewirausahaan (SEK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sek.v4i01.648

Abstract

Penelitian ini bertujuan untuk menganalisis praktik penyusunan laporan keuangan pada UMKM Agatha Jayapura serta menelaah kesesuaiannya dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Fokus penelitian diarahkan pada bagaimana pelaku usaha menyesuaikan teori akuntansi formal dengan keterbatasan sumber daya dan konteks sosial ekonomi Papua. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data diperoleh melalui wawancara mendalam, observasi langsung, dan dokumentasi laporan keuangan internal. Hasil penelitian menunjukkan bahwa penyusunan laporan keuangan di UMKM Agatha dilakukan secara semi-digital melalui kombinasi sistem Point of Sales (POS) Olsera dan pengolahan manual menggunakan spreadsheet. Proses pelaporan mencakup pencatatan transaksi, rekonsiliasi kas, dan penyusunan laporan laba rugi sederhana, tanpa laporan posisi keuangan dan catatan atas laporan keuangan sebagaimana disyaratkan SAK EMKM. Kendala utama meliputi keterbatasan literasi akuntansi, tidak adanya audit internal, dan minimnya pelatihan digital. Meskipun demikian, praktik tersebut dianggap memadai bagi kebutuhan pengambilan keputusan internal dan menunjukkan bentuk adaptasi pragmatis terhadap kondisi lokal. Temuan ini mengindikasikan adanya kesenjangan antara teori dan praktik akuntansi yang mencerminkan adaptasi fungsional dalam konteks UMKM di wilayah timur Indonesia. Penelitian ini berkontribusi dalam memperkaya literatur akuntansi kontekstual dan memberikan dasar bagi pengembangan model pelatihan akuntansi berbasis digital yang sesuai dengan kebutuhan lokal.
Edukasi Preventif bagi Penggiat Anti Narkoba: Strategi Pencegahan Penyalahgunaan Narkotika di Kabupaten Jayapura Zakaria, Zakaria; Sutisman, Entar; Yendra, Yendra; Suratini, Suratini; Prasetianingrum, Septyana; Saling, Saling; Marihi, Laode
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 7 No. 4 (2025): November
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v7i4.3451

Abstract

Program pengabdian ini bertujuan meningkatkan literasi pencegahan penyalahgunaan narkotika bagi penggiat komunitas di Kabupaten Jayapura melalui pendekatan partisipatif berbasis konteks lokal. Sebanyak 40 peserta mengikuti pelatihan satu hari yang mencakup materi pengenalan jenis narkoba, identifikasi gejala pengguna, dan strategi pencegahan, disertai simulasi komunikasi publik serta evaluasi pre–post test skala 0–100. Hasil menunjukkan peningkatan pengetahuan yang bermakna (Pre = 62,42 ± 3,87; Post = 82,40 ± 5,83; ? = 19,98 ± 4,36; t(39) = 28,94; p < 0,001; d = 4,58), dengan perbaikan terbesar pada pengenalan jenis narkoba dan strategi pencegahan. Selain aspek kognitif, peserta melaporkan penguatan keterampilan komunikasi untuk menyampaikan pesan anti narkoba di komunitas. Keterbatasan utama kegiatan adalah durasi singkat dan cakupan peserta yang terbatas; rancangan pelatihan ini berpotensi direplikasi di wilayah lain dengan karakteristik sosial-budaya serupa. Preventive Education for Anti-Drug Advocates: Strategies for Preventing Narcotics Abuse in Jayapura Regency This community service program aimed to strengthen drug-prevention literacy among community activists in Jayapura Regency through a participatory, context-sensitive approach. Forty participants completed a one-day training covering drug typologies, recognition of user symptoms, and prevention strategies, complemented by public-communication simulations and a 0–100 pre–post test evaluation. Findings indicate a statistically meaningful improvement (Pre = 62.42 ± 3.87; Post = 82.40 ± 5.83; ? = 19.98 ± 4.36; t(39) = 28.94; p < 0.001; d = 4.58), with the largest gains observed in drug-type recognition and prevention strategies. Beyond cognition, participants reported enhanced communication skills to disseminate anti-drug messages. Despite the short duration and limited coverage, the training design is replicable in other locales with similar socio-cultural characteristics.
Innovations in Managerial Accounting: A Review of Recent Developments Sonjaya, Yaya; Prasetianingrum, Septyana; Pasolo, Muhammad Ridwansyah
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.701

Abstract

Purpose: This study aims to explore recent developments in managerial accounting, focusing on the integration of advanced technologies such as Big Data, Artificial Intelligence (AI), and Blockchain, and their implications for enhancing strategic decision-making and operational efficiency. Research Method: The research employs a qualitative design, utilizing semi-structured interviews, focus group discussions, and document analysis to gather insights from managerial accountants and financial analysts. Data were analyzed using thematic analysis to identify key themes and patterns. Results and Discussion: The study reveals that integrating these technologies has revolutionized accounting practices by enabling more accurate forecasting, improving efficiency through automation, and enhancing transparency in financial reporting. Despite the benefits, significant challenges, such as the need for new skills and ethical considerations related to data privacy and security, were identified. The findings support the hypothesis that technological advancements enhance decision-making and operational efficiency, aligning with theories of data-driven decision-making and technological substitution. Implications: The study highlights the evolving strategic role of managerial accountants and underscores the importance of continuous learning and professional development to leverage these innovations effectively. Practical implications include the need for robust data governance frameworks and the strategic use of predictive analytics to improve risk management and business performance. This research contributes to both academic knowledge and practical applications, offering a comprehensive understanding of how technological advancements are shaping managerial accounting.
Enhancing Reporting Quality through Systems, Controls, and Efficiency Prasetianingrum, Septyana; Siti Mariani Basannang; Adriani Lande; Yaya Sonjaya; Matelda Samori
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3355

Abstract

This study examines the role of accounting information systems (AIS) and internal control systems (ICS) in improving the quality of financial reporting (QFR), with the efficiency of accounting processes (EAP) serving as a mediating variable. Data were collected from 73 employees of the Regional Financial and Asset Management Agency (BPKAD) of Makassar City and analyzed using structural equation modeling. The results indicate that both AIS and ICS have a significant direct effect on QFR, with ICS exerting a more substantial influence. EAP was also found to significantly improve reporting quality and serve as a mediator between AIS, ICS, and QFR. The findings extend Decision Usefulness, Stewardship, and Institutional theories by demonstrating that reporting quality arises from the interaction of systems, controls, and efficiency. Practically, the study highlights the need for governments to align technology, control frameworks, and process efficiency to strengthen financial accountability.
The Interaction of Dividend Policy in Moderating the Relationship between Liquidity, Profitability, and Leverage on Firm Value Sutisna, Entis; Noch, Muhammad Yamin; Kartim, Kartim; Sonjaya, Yaya; Prasetianingrum, Septyana
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/gf3te932

Abstract

This study aims to examine the role of Dividend Policy in moderating the relationship between Liquidity, Profitability, and leverage on Company Value in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach with moderated regression analysis. The population in this study comprises 12 pharmaceutical companies listed on the IDX, with a sample of 6 selected through purposive sampling. Data collection was conducted using documentation methods through the company's financial reports. Data analysis included classical assumption testing, descriptive analysis, hypothesis testing, moderation regression, and coefficient of determination using Statistical Product and Services Solutions (SPSS) software. The results of the study indicate that Dividend Policy strengthens the influence of Liquidity, Profitability, and Leverage on Firm Value. The positive relationship found indicates that the higher the level of Liquidity, Profitability, and Leverage reinforced by Dividend Policy, the higher the Company Value. This finding emphasizes the importance of dividend policy in increasing investor confidence and attracting investment, thereby increasing company value. This study contributes theoretically to the understanding of the role of Dividend Policy as a moderating variable. Practically, the results of this study can be used by pharmaceutical company managers to formulate appropriate dividend policies to increase company value and to provide guidance for investors in making investment decisions.
Co-Authors Abdul Haris Mzen Ade Kurniawan Adriani Lande Adriani Lande Akbar, Mohammad Aldrin Almalika Firgandhini Kadri Andri Irawan Andri Irwanan Auliyah, Iriana B, St. Mariani Bariyyah, Sitti Khairul Dian Pertiwi Entar Sutisman Entis Sutisna Entis Sutisna Ermawati, Yana Ernawati Ernawati FAHREZA, Ellycia Rahma Nurfidya Fajar Rina Sejati H. Muhdi B. Hi Ibrahim Imran Syafei Muhammad Nur Junaid, Aminah Kartim Kartim, Kartim Labo, Irwan Adam Lande, Adriani Marihi, Laode Marlindo, Indo Matelda Samori Moewo, Fian Muhammad Riandi Widiyantoro Muhammad Ridhwansyah Pasolo Muhdi B. Hi. Ibrahim Muhdi B. Hi. Ibrahim Mursalam Salim Muslim Muslim Muthmainnah, Muthmainnah Najarudin Toatubun Noch, Muhammad Yamin Nona Naomi Sumbari Novi Darmayanti Noy, Ismail NOY, Ismail R. Pasolo, Muhammad Ridwansyah Rasna, Rasna Rumasukun, Ridwan Sah, Andrian Sahrul Ponto Saling Saling Saling, Saling Sil Valen, Fitri Siti Mariani Basannang Siti Nurhayati Sitti Nur Alam Sumartono, Sumartono Suratini, Suratini SUTISNA , Entis Syapruddin, Nur Ayu Pratiwi Tahir, Arlan Tonggiroh, Mursalim Yaya Sonjaya Yaya Sonjaya Yendra Yusrianti, Yusrianti Zakaria Zakaria Zakaria, Zakaria