Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Maria Magdalena Melani
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
The Effect of Auditor Ethics, Motivation and Competence on Auditor Performance Apriani Harahap, Nur Fitri; Ade Budi Setiawan; Maria Magdalena Melani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2758

Abstract

This study aims to explore the influence of ethics, motivation, and competence on auditor performance at the Bogor City Inspectorate. The background of this study is based on the phenomenon where auditors do not always comply with the applicable code of ethics, and the supervision system requires further evaluation. This study adopts a quantitative method, using a questionnaire as a data collection instrument distributed to 40 internal auditors at the Bogor City Inspectorate. The variables analyzed include auditor ethics, motivation, and competence as independent variables, and auditor performance as the dependent variable. The results of the study indicate that ethics, motivation, and competence simultaneously have a significant influence on auditor performance, as indicated by the results of the F test with a calculated F value of 40.410, greater than the F table of 2.866, and a significance of 0.000. Partially, ethics and competence have a positive influence on auditor performance, while motivation has a negative influence. This study concludes that improving ethics, directed motivation, and adequate competence are very important in improving auditor performance in the government environment, especially at the Bogor City Inspectorate.
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP SIKLUS PENJUALAN OLE SUITES HOTEL Lela Fitriyani; Ade Budi Setiawan; Maria Magdalena Melani
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5: September 2024
Publisher : Bajang Institute

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

Abstract

This study plans to evaluate the application of accounting information systems to the sales cycle at the Ole Suites Hotel. This research is a type of descriptive research with a qualitative approach, namely collecting and analyzing data obtained from companies/agencies which are then returned to obtain a clear description or picture of the problems discussed in this study, namely the analysis of accounting information systems for sales of room services in order to support control intern at the ole suites hotel. The data analysis used by the author uses the Romney & Steinbart accounting information system approach (2018:10), while the Data Analysis used by the author uses the COSO approach (2013). This study obtained the results that the Sales Accounting Information System at the Ole Suites Hotel was good, because it was in accordance with the sales accounting information system theory according to Romney and Steinbart, only that there were employees who did not keep records for certain transactions. Internal Control At the Ole Suites hotel is still not in accordance with COSO theory, namely there are still shortcomings in risk assessment, namely the company has used the system but for input there is still a manual so there is the possibility of wrong input. In addition, in Control Activities, the credit sales function should be separate from the reception function, but at Ole Suites Hotel it is carried out by the same person / function and for receiving orders from buyers it is authorized by the marketing function with an order letter form, but Ole Suites Hotel is already using the system.
Pengaruh Profitabilitas, Solvabilitas, dan Likuiditas Terhadap Opini Audit Going Concern Siti Utari; Susy Hambani; Maria Magdalena Melani
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (2024): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i2.11690

Abstract

Financial reports include details on the company's financial situation over a specific time period, however because of the information that is provided so sparingly, the financial report actually still has flaws. Therefore, it is essential to have an auditor in place who is in charge of checking financial data pertaining to business continuity. The purpose of this study is to ascertain how profitability, solvency, and liquidity affect going concern audit opinions in the Indonesia Stock Exchange (BEI) 2018–2022 Textile and Garment Sub-Sector. This study's data analysis approach makes use of quantitative analysis techniques. The findings of the study demonstrate that, for the years 2018–2022, the going concern audit opinion is positively and significantly impacted by profitability, solvency, and liquidity all at the same time. On the other hand, the going concern audit opinion is negatively and negligibly impacted by partially profitable operations, negligibly impacted by solvency, and significantly impacted negatively by liquidity.
Optimalisasi Financial management dan Digital Marketing pada UMKM Ecoprint Persikindo melalui Kegiatan Pengabdian kepada Masyarakat (PkM): Pengabdian Maria Magdalena Melani; Endang Silaningsih; Dwi Gemina; Evi Tri Anjani; Amelia Kartini5; Muhammad Ikbal Riyadi; Abdul Rohman
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3078

Abstract

UMKM Ecoprint Persikindo merupakan salah satu pelaku industri kreatif berbasis lingkungan yang menghadapi kendala pada aspek financial management dan strategi digital marketing. Pencatatan biaya produksi belum dilakukan secara sistematis sehingga penetapan harga jual tidak memiliki dasar yang kuat, sementara strategi promosi masih bersifat konvensional dan terbatas jangkauannya. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk memperkuat pengelolaan keuangan melalui perhitungan Harga Pokok Produksi (HPP) dan meningkatkan digital marketing melalui pemanfaatan Google Business Profile. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan strategi studi kasus pada 11 pelaku usaha ecoprint Persikindo, melalui tahapan baseline (sebelum PkM) dan endline (sesudah PkM). Hasil menunjukkan adanya peningkatan rata-rata penjualan dari 20,4 unit per bulan (104% dari target) menjadi 21,4 unit per bulan (107% dari target), terutama pada periode PkM Juli–Agustus yang mencapai rata-rata 23 unit (115% dari target). Selain itu, perhitungan HPP produk inovasi berupa figura ecoprint dengan harga Rp46.500/pcs dan sampul buku ecoprint menunjukkan nilai Rp29.520/pcs sehingga produk dapat dipasarkan dengan harga di bawah Rp100.000 namun tetap memberikan margin keuntungan yang sehat. Dengan adanya optimalisasi keuangan, digital marketing, dan diversifikasi produk, kegiatan PkM terbukti berperan sebagai katalis dalam meningkatkan kinerja, daya saing, dan keberlanjutan UMKM Ecoprint Persikindo.
Co-Authors ABDUL ROHMAN Ade Budi Setiawan Amelia Kartini5 Apriani Harahap, Nur Fitri Dwi Gemina Endang Silaningsih Evi Tri Anjani Hambani, Susy Lela Fitriyani Muhammad Ikbal Riyadi Siti Utari