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EVALUATION OF THE SUCCESS OF THE VEHICLE ADMINISTRATION SYSTEM AND ONLINE TAX (SAKPOLE) WITH MODEL DELONE & MCLEAN (Study of success SAKPOLE according to the Central Java provincial Motor vehicle taxpayers) Farizi, Musyafa Al; Widiarto, Ardian; Putri, Alvianita Gunawan; Kusuma, Septian Yudha; Sari, Mella Katrina
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to evaluate the success of the Online Tax Vehicle Administration System (SAKPOLE) with the model approach DeLone and McLean. The analysis method used to test the relationship between variables is the analysis path and analysis tool Amos 22.0. In this study the population was taxpayers of vehicles throughout the province of Central Java. While sampling using purposive sampling methods as well as in collecting data with the error Slovin formula 5% data is obtained and can be processed as much as 360 samples.Based on the results of the analysis obtained the conclusion that only the quality of information and services effect positive and significant against the use of the SAKPOLE system. The quality of information and services of SAKPOLE have a positive and significant impact on the taxpayer satisfaction while the quality of the system is not. In addition, the use of SAKPOLE has positive and significant effect on taxpayer satisfaction. And there is a reciprocal relationship between the satisfaction and the use of SAKPOLE against taxpayers ' benefits

PEMBIBITAN JIWA ENTERPRENEURSHIP MELALUI MEDIA DRONE TERAPLIKASI PADA BILLINGUAL VIDEO BLOG (VLOG) BAGI SISWA SMK NEGERI 3 KOTA TEGAL Imam Bukhari; Dani Fitria Brilianti; Mella Katrina Sari
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 2, No 1 (2019): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Pembimbitan jiwa enterpreneurship merupakan salah satu upaya untuk mewujudkan kemandirian siswa SMK khususnya di Kota Tegal. Di era generasi 4.0, keterampilan di bidang teknologi mutlak sangat diperlukan untuk mampu bersaing di dunia bisnis. Dalam program Pengabdian Kepada Masyarakat ini, siswa SMK Negeri 3 Tegal diharapkan dapat memiliki keterampilan menerapkan teknologi Drone Teraplikasi pada Billingual Video Blog (Vlog) serta mampu meningkatkan jiwa enterpreneurship.Kegiatan ini dilakukan dengan metode ceramah, tutorialdanpraktek, yang diikuti oleh 32 siswa SMK Negeri 3 Tegal Kelas XI jurusan Multimedia. Beberapa solusi yang ditawarkan dari kegiatan Pengabdian Kepada Masyarakat ini antara lain, yaitu 1) Survey lapangan untuk melihat seberapa besar minat dan pengetahuan siswa SMK Negeri 3 Tegal; 2) Merancang pola pelatihan dengan memetakan capaian hasil yang akan diterima oleh siswa SMK Negeri 3 Tegal; 3) Memberikan pelatihan dan pendampingan secara terstruktur sesuai dengan capaian hasil yang telah ditentukan.Adapun target luarandarikegiataniniadalah 1) Siswamemiliki kreatifitas dalam pemanfaatan teknologi Drone Teraplikasi pada Billingual Video Blog (Vlog); 2) Siswa mampu mengaplikasikan teknologi sebagai sarana pemasaran melalui social media sehingga mampu meningkatkan jiwa enterpreneurship; 3) Siswa mampu mengimplementasikan penggunaan social media secara bijak.

PENGARUH KUALITAS PELAYANAN, CITRA PERUSAHAAN DAN KEPUASAN TERHADAP LOYALITAS PASIEN RAWAT INAP DI RUMAH SAKIT MITRA KELUARGA TEGAL Imam Bukhari; Bahri Kamal; Mella Katrina Sari
Monex: Journal of Accounting Research Vol 7, No 1 (2018)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v7i1.762

Sarana kesehatan merupakan kebutuhan manusia yang sangat mendasar dan vital. Kualitas layanan yang baik tentunya menjadi faktor yang mempengaruhi citra dari fasilitas kesehatan itu sendiri sehingga pasien akan merasakan ketidakpuasan. Tujuan penelitian ini adalah untuk menganalisis pengaruh kualitas pelayanan, citra perusahaan dan kepuasan terhadap loyalitas pasien rawat inap pada RS Mitra Keluar ga Tegal. Jenis penelitian ini menggunakan jenis penelitian kuantitatif dengan jumlah sampel 125 pasien rawat inap. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Metode pengumpulan data pada penelitian ini menggunakan sampling dan sensus. Hasil penelitian ini antara lain: Y = 1,095 + 0,536 X1 + 0,177 X2 + 0,122 X3. Berdasarkan analisis yang telah dilakukan menunjukkan nilai R2 adalah 0,730 atau 73% berarti variabel yang dipilih pada variabel independen (kualitas pelayanan, citra perusahaan dan kepuasan) dapat menerangkan variasi variabel dependen (loyalitas pasien) dengan kontribusi 73%, sedangkan sisanya 27% diterangkan oleh variabel yang lain. Dari uji hipotesis penelitian ini memberikan beberapa saran yaitu rumah sakit tetap senantiasa melakukan survey pasien untuk mencari tahu harapan-harapan pasien maupun keluarga pasien sehingga kualitas layanan akan tetap terjaga dengan baik.Kata kunci : Kualitas, Citra, Kepuasan dan Loyalitas

ANALISIS FINANCIAL DISTRESS PADA BANK UMUM SYARIAH MELALUI METODE REGRESI LOGISTIK BINER DATA PANEL Mella Katrina Sari; Sri Eka Sadriatwati
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 5, No 2 (2020): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v5i2.336

Penelitian ini dilakukan dengan tujuan menganalisis Financial Distress pada Bank Umum Syariah. Dalam penelitian ini menggunakan indikator Financial Distress yaitu Return On Asset (ROA), Retun On Equity (ROE), Debt Ratio (DR), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Dewan Komisaris Independen (DKI), dan Dewan Direksi (DD). Berdasarkan metode purposive sampling, sampel yang diperoleh adalah 6 perusahaan Bank Umum Syariah, yaitu Bank Muamalat Indonesia, Bank Mandiri Syariah, Bank Mega Syariah, Bank BRI Syariah, Bank Syariah Dubai Panin, dan Bank Bukopoin Syariah. Analisis data dalam penelitian ini menggunakan program STATA 16. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi logistik dengan data panel. Periode observasi penelitian dari triwulan pertama 2010 hingga triwulan ketiga 2019. Hasil penelitian ini sesuai dengan teori sinyal yang menunjukkan hubungan Return On Asset (ROA), Return On Equity (ROE), dan Non Performing Financing (NPF) berpengaruh signifikan terhadap Financial Distress di Bank Syariah, namun Debt Ratio (DR), Capital Adequacy Ratio (CAR), Dewan Komisaris Independen (DKI) dan Dewan Direksi (DD) memiliki pengaruh yang tidak signifikan terhadap Financial Distress.

Do financial ratios affect stock prices in the consumer non-cyclical sector? Ida Rokhyani; Saniman Widodo; Mella Katrina Sari
Sebelas Maret Business Review Vol 8, No 2 (2023): December 2023
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v8i1.77448

Maintaining a company's position among its competitors requires significant investment funds. The capital market is an alternative for companies to overcome investment funding constraints. Capital market performance is reflected in the Stock Index, which describes stock price movements. Fluctuating stock index movements indicate that there are things that influence the direction of the index. This research method uses secondary data sourced from the official website of the Indonesian Central Securities Depository (Kustiodian Sentral Efek Indonesia-KSEI), the Indonesian Stock Exchange (Bursa Efek Indonesia-BEI), the Financial Services Authority (Otoritas Jada Keuangan-OJK), and www.investing.com. Thirty-three companies operating in the non-cyclical consumer sector and listed on the Indonesian Sharia Stock Index (ISSI) for the 2018-2022 period are the sample in this research. Furthermore, the approach used in this research is a quantitative method with multiple linear regression analysis tools processed using the SPSS 25.00 program. The results have a positive and insignificant effect, namely the Current Ratio (CR) and Debt to Equity Ratio (DER). On the contrary, Earning Per Share (EPS) and Return On Equity (ROE) are factors that have a positive and significant influence on share prices in the non-cyclical consumer sector recorded in the Indonesian Sharia Stock Index (ISSI) for the 2018-2022 period.

ISLAMIC BANKING PERFORMANCE BASED ON BANK HEALTH BEFORE AND DURING THE COVID-19 Suryani Sri Lestari; Siti Hasanah; Saniman Widodo; Mustika Widowati; Mella Katrinasari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.12801

The research entitled "Sharia Banking Performance Based on Bank Health Before and During the Covid-19 Pandemic" was based on the Covid-19 pandemic that hit Indonesia, which had an impact on bank health but also hampered Indonesia's economic growth. One of the sectors that the government has focused on in dealing with economic problems is banking, which is predicted to be affected by the pandemic. The purpose of this study is to analyze the impact of the Covid-19 pandemic on the performance of Islamic banking using the health ratio variables of Islamic banks, namely: Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return on Assets (ROA), Operational Income Operational Costs (BOPO), and Capital Adequacy Ratio (CAR). This study uses secondary data, namely quarterly financial reports for the two years before (2018-2019) and the two years during the Covid-19 pandemic (2020-2021). The sample used in this study is Islamic Commercial Banks that fall into the BUKU 2 category (Business Commercial Banks), namely Banks with Core Capital of at least IDR 1,000,000,000,000.00 (one trillion rupiah) to less than IDR 5,000,000. 000,000.00 (five trillion rupiah), including Bank Muamalat Indonesia, BCA Syariah Bank, Bank Panin Dubai Syariah, Bank Mega Syariah, and Bank Aceh Syariah. Data testing method using descriptive statistics, normality test, and hypothesis testing. For the normality test use the Shapiro-Wilk test due to the small number of samples. Hypothesis testing used the Paired Sample T-Test for normally distributed data and the Wilcoxon Signed Rank Test for abnormally distributed data through the SPSS 25 program with a significance level of

THE IMPACT OF COVID-19 PANDEMIC ON THE ISLAMIC BANK FUND-RISING PERFORMANCE (Case Study at PT Bank Syariah Bukopin Tbk.) Windawati, Atif; Widodo, Saniman; Widowati, Mustika; Widodo, Sartono; Katrina Sari, Mella
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

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

The financial performance of Islamic Banks during the Covid-19 pandemic is interesting and important to study because of its function as an intermediary institution. The research has a purpose to investigate the fund-raising performance in Islamic Bank before and during the Covid-19 pandemic. The object of this study is Bank Syariah Bukopin in Indonesia. The different tests namely The Paired Sample t-test and the Wilcoxon Signed Rank Test are used to find out the distinction of Islamic Bank’s fundraising performance before and during the Covid-19 pandemic. As the result, this research reveals that the performance of Islamic Bank’s fundraising before and during the Covid-19 pandemic is significantly different. This means that the Covid-19 pandemic has significant effect statistically on Bank Syariah Bukopin’ fundraising performance. The number of Bank Syariah Bukopin's third party Funds namely Wadiah Current Accounts, Wadiah Savings, Mudharabah Savings, and Time Deposits, has declined significantly during the covid 19 pandemic.

Financial Sustainability: Analisis Faktor Internal pada Bank Syariah Widodo, Saniman; Lestari, Suryani Sri; Widowati , Mustika; Hasanah , Siti; Sari, Mella Katrina
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.988

Penelitian ini bertujuan untuk mengkaji faktor-faktor yang mempengaruhi keberlanjutan keuangan (Financial Sustainability) pada bank syariah di Indonesia selama periode 2018-2023. Financial Sustainability Ratio (FSR) digunakan sebagai variabel dependen, dan Financial to Deposite Ratio (FDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA), Beban Operasional per perndapatn Operasional (BOPO) dan Non Performing Financing (NPF) merupakan variabel independent. Penelitian ini menggunakan Teknik Purposive Sampling yang diambil dari laporan keuangan triwulanan 10 bank syariah yang tersedia untuk periode 2018-2023 yang menghasilkan 240 data observasi yang valid dan dapat dianalisis. Sumber data berasal dari Laporan Keuangan. Metode analisis yang digunakan menggunakan regresi linerar berganda dengan pengolahan data menggunakan perangkat lunak SPSS 26. Dan hasil penelitian menunjukkan bahwa Financial to Deposit Ratio (FDR) berpengaruh positif dan signifikan terhadap FSR, Capital Adequacy Ratio (CAR) dan Return On Assets tidak berpengaruh signifikan, Beban Operasional per perndapatan operasional memiliki pengaruh negative dan signifikan terhadap FSR Bank Syariah di Indonesia.

Implementation of Decision Support System Techniques in Evaluating IoT-Based Anthropometric Devices for Stunting Prevention in Toddlers Eni Safriana; Farika T Putri; Ragil T Indrawati; Wahyu I Nugroho; Mella K Sari; Anoeng Prasetyo; Arhama Insani; Muryanto
BIOMEJ Vol. 5 No. 1 (2025): BIOMEJ
Publisher : UPN 'Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/biomej.v5i1.146

Stunting remains a significant national health issue in Indonesia, prompting the government to focus on its prevention through regular monitoring of child growth. This study aimed to determine the preferred IoT-based anthropometric measuring device for toddlers using Decision Support System (DSS) methods, specifically Analytic Hierarchy Process (AHP), Weighted Product (WP), and Technique for Order Preference by Similarity to Ideal Solution (TOPSIS). Two products, Product A and Product B, were evaluated based on criteria including accuracy, ease of use, durability, connectivity, and cost. The AHP method was used to determine the criteria weights, followed by the application of WP and TOPSIS to rank the products. The results indicated that Product A was consistently preferred, demonstrating superior performance in accuracy testing with an average accuracy of 98.76% for height and 99.21% for weight measurements, compared to Product B’s 95.42% and 96.85%, respectively. These findings validate the effectiveness of the DSS methods used, providing a reliable approach for selecting IoT-based healthcare devices. This study offers a practical decision-making framework for Posyandu and other healthcare facilities to ensure accurate and efficient child growth monitoring.

ISLAMIC BANKING PERFORMANCE BASED ON BANK HEALTH BEFORE AND DURING THE COVID-19 Lestari, Suryani Sri; Hasanah, Siti; Widodo, Saniman; Widowati, Mustika; Katrinasari, Mella
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.12801

The research entitled "Sharia Banking Performance Based on Bank Health Before and During the Covid-19 Pandemic" was based on the Covid-19 pandemic that hit Indonesia, which had an impact on bank health but also hampered Indonesia's economic growth. One of the sectors that the government has focused on in dealing with economic problems is banking, which is predicted to be affected by the pandemic. The purpose of this study is to analyze the impact of the Covid-19 pandemic on the performance of Islamic banking using the health ratio variables of Islamic banks, namely: Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return on Assets (ROA), Operational Income Operational Costs (BOPO), and Capital Adequacy Ratio (CAR). This study uses secondary data, namely quarterly financial reports for the two years before (2018-2019) and the two years during the Covid-19 pandemic (2020-2021). The sample used in this study is Islamic Commercial Banks that fall into the BUKU 2 category (Business Commercial Banks), namely Banks with Core Capital of at least IDR 1,000,000,000,000.00 (one trillion rupiah) to less than IDR 5,000,000. 000,000.00 (five trillion rupiah), including Bank Muamalat Indonesia, BCA Syariah Bank, Bank Panin Dubai Syariah, Bank Mega Syariah, and Bank Aceh Syariah. Data testing method using descriptive statistics, normality test, and hypothesis testing. For the normality test use the Shapiro-Wilk test due to the small number of samples. Hypothesis testing used the Paired Sample T-Test for normally distributed data and the Wilcoxon Signed Rank Test for abnormally distributed data through the SPSS 25 program with a significance level of

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