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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Siber International Journal of Digital Business Journal of Innovation and Research in Agriculture
devi, Meita candra
University Of Winaya Mukti, Bandung
Agriculture, Biological Sciences & Forestry Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SECARA MANUAL DAN DIGITAL UNTUK START UP COMPANY Citra Sukmadilaga; Sudrajat sudrajat; Uswatun Khasanah; Tri Utami Lestari; Meita candra devi; Ardian Ardian
Dharmakarya Vol 7, No 3 (2018): September
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.485 KB) | DOI: 10.24198/dharmakarya.v7i3.19951

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan bentuk usaha terkecil dalam dunia usaha. Bentuk ini bisa dilakukan perorangan atau berbadan hukum. Secara ketentuan perpajakan, yang dikatakan sebagai UMKM adalah usaha yang telah berjalan dan memiliki omzet setahun dibawah Rp 4,8M. Salah satu permasalahan utama yang dihadapi UMKM saat ini terkait dengan pengelolaan dan pelaporan keuangan sebagai bentuk pertanggungjawaban dan gambaran kinerja UMKM pada stakeholder. DILO (Digital Innovative Lounge) merupakan suatu badan yang dibentuk oleh TELKOM untuk mewadahi para start uplokal untuk lebih siap berkompetisi di dunia usaha. Anggota DILO merupakan start upmurni yang memiliki kompetensi di bidang Teknologi Informasi (web, game maker, pembuat font, pembuat aplikasi) dan komunitas lainnya. Melihat kondisi tersebut maka dirasakan perlu untuk melakukan pendampingan dan pelatihan pengelolaan dan penyusunan laporan keuangan pada UMKM di Bandung terutama untuk UMKM yang bergerak dibidang digital. Pelatihan ini mendasarkan pada Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil dan Menengah yang dikeluarkan oleh Ikatan Akuntan Indonesia dan berlaku efektik mulai Januari 2018
Tam Model on Digi Banking BJB in Bandung Fitri Anggraeni, Annisa; Rismunandar, Ichsan; Ahada, Roby; Lasminingrat, Anne; Candra Devi, Meita
Siber International Journal of Digital Business (SIJDB) Vol. 2 No. 3 (2025): (SIJDB) Siber International Journal of Digital Business (January - March 2025)
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v2i3.141

Abstract

The purpose of this research is to know the perceived usefulness, perceived ease of use, attitude towards using and behavioral intention to use the DIGI app and also to understand the influence of perceived usefulness and perceived ease of use on attitude towards using and its implication on behavioral intention to use. The type used in this research is descriptive and comparative. The research type is descriptive survey and explanatory survey with quantitative method. The sampling technique used in this research is non-probability sampling in the form of accidental sampling by distributing questionnaires through Google Form. The tool that was used for data analysis is IBM SPSS Statistics 25. The result of this research shows that perceived usefulness, perceived ease of use, attitude towards using and behavioral intention to use the DIGI app is said to be quite good. Perceived usefulness and perceived ease of use simultaneously and partially influenced attitude towards using and behavioral intention to use significantly while attitude towards using influenced behavioral intention to use significantly.
EFEKTIVITAS KEBIJAKAN CUKAI DAN DESAIN KEMASAN ROKOK DALAM MENEKAN PERILAKU KONSUMTIF MAHASISWA Pratiwi Putri, Kartika; Lasminingrat, Anne; Devi, Meita Candra
Journal of Innovation and Research in Agriculture Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jira.v4i1.2139

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kemasan dan harga cukai terhadap perilaku konsumtif mahasiswa Universitas Winaya Mukti dalam mengkonsumsi rokok. Latar belakang penelitian ini adalah tingginya angka konsumsi rokok dikalangan mahasiswa yang dipengaruhi oleh faktor visual kemasan serta pertimbangan harga akiabt kebijakan cukai. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan survei terhadap mahasiswa aktif sebagai responden. Hasil penelitian menunjukan bahwa kemasan rokok berperan sebagai media komunikasi visual yang mampu meningkatkan kesadaran konsumen, namun tidak cukup kuat dalam mengubah keputusan pembelian secara signifika. Sementara itu harga cukai dinilai cukup berpengaruh sebagai pertimbangan rasional tetapi belum efektif dalam menekan konsumsi rokok karena sebagai konsumen tetap mencari alternatif rokok murah atau illegal. Perilaku konsumtif mahasiswa lebih banyak dipengaruhi oleh dorongan emosional dan kebiasaan bukan dengan informasi atau regulasi eksternal. Oleh karena itu dibutuhkan pendekatan tambahan seperti edukasi, pembatasan akses untuk mengendalikan perilaku konsumtid terhadap rokok.
The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry Lestari, Tri Utami; Putri, Kartika Pratiwi; Devi, Meita Candra
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i2.21335

Abstract

This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019. The samples are 38 Indonesian banks or 190 bank-year observations. Using logistic regression this study demonstrates the XBRL adoption positively affects financial reporting timeliness. The findings confirm that XBRL adoption benefit banks as it stimulates automation process, improves cost-effectiveness, fasten data collection, enhances data reliability and accuracy, and thus it may lead to better business decision-making. The positive signal provided by the adopters of XBRL will influence the decisions of shareholders, which in turn will lead to share ownership increase.
EFFECTIVENESS AIS ON USER SATISFACTION, REAL TIME REPORTING TO THE ORGANIZATIONAL IMPACT Candra Devi, Meita; Kartika Pratiwi Putri; Dodi Tisna Amijaya; Hendri Maulana
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i2.265

Abstract

Accounting Information System (AIS) is an important factor in increasing employee satisfaction and reporting company performance in real time. Research to find out the effectiveness of the adoption of AIS for user satisfaction and real-time reporting and to see the impact of the organization is done by the survey method. The number of respondent's National Private Commercial Banks was 45 from 65 population. Data collection was carried out by distributing questionnaires, and then analyzed using PLS (Partial Least Square). The results show that as partially the effectiveness applying AIS has a positive effect on user satisfaction of 28,353, real-time reporting and organizational impact. Partial user satisfaction and real-time reporting also have a positive effect on organizational impact. Simultaneously the effectiveness of implementing an AIS, user satisfaction and real time reporting also have a positive effect on the organization's impact. This finding reveals that AIS could increase the organization impact.
Co-Authors Ahada, Roby Annisa Fitri Anggraeni Ardian Ardian Citra Sukmadilaga Dodi Tisna Amijaya Hendri Maulana Kartika Pratiwi Putri Kartika Pratiwi Putri Lasminingrat, Anne Pratiwi Putri, Kartika Rismunandar, Ichsan Sudrajat sudrajat Tri Utami Lestari uswatun khasanah