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All Journal Multidisciplinary Journal of Education, Economic and Culture Hikamatzu Journal of Multidisciplinary Research Annusfy
Trisna Gayatri
Universitas Bengkulu
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Implementasi Sistem Akuntansi Digital untuk Mendukung Kesiapan Kerja Siswa SMK Negeri 1 Manna Bengkulu Selatan Indah Oktari Wijayanti; Danang Adi Putra; Herawansyah; Trisna Gayatri
Hikamatzu | Journal of Multidisciplinary Vol. 2 No. 2 (2025): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

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Abstract

Perkembangan teknologi digital menuntut lulusan Sekolah Menengah Kejuruan (SMK) memiliki kompetensi akuntansi berbasis sistem digital sesuai kebutuhan dunia usaha dan dunia industri. Namun, pembelajaran akuntansi di SMK Negeri 1 Manna masih didominasi metode manual sehingga diperlukan intervensi untuk meningkatkan literasi dan keterampilan akuntansi digital siswa. Kegiatan pengabdian ini bertujuan untuk meningkatkan kompetensi siswa dalam penggunaan software akuntansi digital serta mendukung kesiapan kerja mereka. Metode pelaksanaan kegiatan meliputi enam tahapan, yaitu: (1) persiapan dan analisis kebutuhan mitra, (2) sosialisasi program, (3) pelatihan sistem akuntansi digital, (4) praktikum terstruktur berbasis studi kasus, (5) pendampingan dan monitoring, serta (6) evaluasi kemampuan siswa. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa terhadap konsep akuntansi digital, kemampuan mengoperasikan software akuntansi, serta kepercayaan diri dalam menyelesaikan proses pencatatan dan pelaporan keuangan berbasis sistem. Evaluasi melalui pre-test, post-test, uji praktik, dan observasi menunjukkan sebagian besar siswa mengalami peningkatan kompetensi secara signifikan. Dengan demikian, implementasi sistem akuntansi digital terbukti efektif dalam meningkatkan kesiapan kerja siswa SMK Negeri 1 Manna dan relevan untuk diterapkan secara berkelanjutan dalam pembelajaran vokasi berbasis teknolog
Peningkatan Kesadaran dan Kepatuhan Pajak melalui Program Relawan Pajak: Pendampingan Pelaporan SPT dan Edukasi Digital Trisna Gayatri; Danang Adi Putra; Amir Mahmud; Delisa Lestari
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/hsa9cx18

Abstract

This community service activity aims to improve public tax literacy and compliance through assistance in reporting Annual Tax Returns and digital tax education. The implementation method includes recruitment and training of students as volunteers, outreach through seminars and digital media, direct assistance in reporting Tax Returns, and education based on interactive modules and digital content. Evaluation was carried out through pre- and post-tests, satisfaction surveys, and analysis of the number of Tax Returns successfully filed. The results of the activity showed a significant increase in tax understanding, formal compliance, and utilization of e-filing services, with more than 85% of participants able to report Tax Returns independently. This program also strengthens the role of students as agents of change and has the potential to become a national model for strengthening a digital-based tax awareness culture
Beyond Compliance: Pengungkapan CSR dan Industry-Adjusted Firm Performance pada Perusahaan Pertambangan Indonesia Trisna Gayatri
Multidisciplinary Journal of Education , Economic and Culture Vol. 4 No. 1 (2026): March 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/5fgh5107

Abstract

This study examines the effect of CSR disclosure on the Industry-Adjusted Firm Performance of Indonesian mining companies. Firm performance is measured using industry-adjusted return on assets (Adj. ROA), calculated as a firm’s ROA minus the average ROA of sample firms in the same subindustry and year. The sample consists of 30 mining companies observed from 2017–2024. CSR disclosure is measured through content analysis of 85 GRI Standards indicators, with scores assigned based on the completeness of the disclosed information. The findings indicate that CSR disclosure is not significantly associated with Adj. ROA, and this conclusion remains consistent in the sensitivity analysis. These results suggest that broader CSR disclosure does not directly lead to superior profitability relative to other firms in the same subindustry. In the mining sector, CSR disclosure may primarily serve as a mechanism for accountability, stakeholder relationship management, and the maintenance of corporate legitimacy.
Co-Authors Amir Mahmud Danang Adi Putra Delisa Lestari Herawansyah Wijayanti, Indah Oktari