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All Journal AlphabetAlphabet: A Biannual Academic Journal on Language, Literary, and Cultural Studies Progress: Jurnal Pendidikan, Akuntansi dan Keuangan COMMUNITY : Jurnal Pengabdian Kepada Masyarakat JURNAL LENTERA AKUNTANSI ASERSI : Jurnal Akuntansi Terapan dan Bisnis JURNAL ABDIMAS PLJ Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Budaya
Toliang, Ermina
Politeknik Negeri Pontianak
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Phonological Differences in the Sub-Dialect of Dayak Desa Dawak and Dayak Desa Belungai Ermina Toliang
Alphabet: A Biannual Academic Journal on Language, Literary, and Cultural Studies Vol 2, No 1 (2019)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1689.903 KB) | DOI: 10.21776/ub.alphabet.2019.02.01.03

Abstract

Dayak Desa language has five sub-dialects, namely Dayak Desa Dawak (DDD), Dayak Desa Belungai (DDB), Dayak Desa Ulu, Dayak Desa Meranggau and Dayak Desa Semalak. This research only deals with the analyses of phonological differences in the sub-dialect of Dayak Desa Dawak (DDD) and Dayak Desa Belungai (DDB) that is located in Toba District. The goal is to document the language from a phonological point of view. This research uses a list of 200 Swadesh vocabularies. The participants were asked to pronounce the words in the list and recorded by PRAAT. The result of the recording was verified by the spectrogram. The findings showed differences between the two sub-dialects such as raising the vowel sound in the closed syllable: /ɛ~i/, raising the vowel sound in the open syllable: /ɛ~ə/, the consonant alteration in the first syllable: /s/~/h/, the consonant alteration in the last syllable: /s~h/, /ŋ~n/, /r~ɾ/ and sound:/ɲ~j/, and the consonant insertion in the first syllable: /Ø~n/.  The difference exemplified by the phoneme /r/ of DDD which changes into /ɾ/ in DDB becomes the special characteristic for DDB. 
ANALISIS MODEL PEMBELAJARAN THINK PAIR SHARE (TPS) UNTUK MENINGKATKAN HASIL BELAJAR MAHASISWA PADA JURUSAN AKUNTANSI PSDKU POLNEP DI KABUPATEN SANGGAU Nia Pratiwi; Chornolius Hendreo; Ermina Toliang
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 6 No 1 (2023): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v6i1.2237

Abstract

The Think Pair Share (TPS) learning model is one of the learning models that need to be used in the implementation of teaching and learning activities, because the Think Pair Share (TPS) model is designed to invite students to think about finding answers to a question from a concept through a group (in pairs). One of the problems faced in accounting learning is the low student accounting learning outcomes because lecturers always use the lecture method so there is less interaction. This study aims (1) to find out how to analyze the Think Pair Share (TPS) learning model to improve student learning outcomes in joint venture material for the fifth grade advanced financial accounting course majoring in accounting at PSDKU POLNEP in Sanggau district (2) to find out how student learning outcomes are accounting in the joint venture material for the fifth grade advanced financial accounting course majoring in accounting at PSDKU POLNEP in Sanggau district after analyzing the Think Pair Share (TPS) learning model. This type of research is Classroom Action Research. This research was conducted in 2 cycles, using pre-test and post-test cycles, second cycle using post-test. Sources of data obtained from lecturers and students. The data collection techniques by means of interviews, observation, and documentation.
Analisis Pengaruh Firm Size, Profitabilitas dan Kebijakan Dividen terhadap Market Capitalization dengan Good Corporate Governance sebagai Variabel Moderasi: (Studi Perusahaan yang Tercatat di Bursa Efek Indonesia Tahun 2021-2023) Toliang, Ermina; Maulana, Arief Rio; Saputra, Edi
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5488

Abstract

This study was conducted to determine the extent of the influence arising from firm size, profitability and dividend policy on market capitalization and whether good corporate governance can moderate the influence to be studied. The companies to be studied are companies listed on the Indonesia Stock Exchange with market capitalization that is always in the top 50 at the end of the year for 3 consecutive years. SPSS version 26 is used in this study as a tool in conducting the analysis. This study uses descriptive statistical tests, Multiple Linear Regression Analysis and moderate regression analysis. The results obtained in this study are that Firm Size and Dividend Policy have an effect on Market Capitalization, while profitability does not have an effect on Market Capitalization.
The Verbal Marker KonaɁ in Dayak Desa Nurhayani, Ika; Toliang, Ermina
Jurnal Budaya Vol. 2 No. 1 (2021): JBB Edisi Agustus 2021, Tahun 2 Vol. 1
Publisher : Department of Language and Literature, Faculty of Cultural Studies, Universitas Brawijaya

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

Abstract

Dayak Desa, spoken in West Kalimantan, has a single marker, konaɁ, to mark both causative and passive construction. The verbal marker can be fronted away from the main verb which indicates that it is not a suffix. This paper argues that konaɁ is a particle which can serve as both causative and passive markers. Comparisons with other languages displaying similar markers confirm that the argument is solid. Moreover, the authors also argue that konaɁ is a result of the influence of Malay used in West Kalimantan since Malay has a marker, kena, which displays similar functions.
PELATIHAN MANAJEMEN KEUANGAN DAN AKUNTANSI SEDERHANA UNTUK UMKM DALAM UPAYA MENCEGAH FINANCIAL FAILURE DI KABUPATEN SANGGAU Saputra, Edi; Nugroho, Yohanes Adi; Toliang, Ermina; Maulana, Arief Rio; Ilham, Syarif Muhammad; Hadi, Vanesha Astri; Pamungkas, Whilis Aziz Panji; Anam, Muhammad Khairul
COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/community.v5i2.7248

Abstract

ABSTRACT This community service program was initiated in response to the low financial management and accounting skills among Micro, Small, and Medium Enterprises (MSMEs). The activity aimed to enhance financial literacy and management competence of MSME entrepreneurs under the guidance of Rumah BUMN Sanggau to prevent financial failure. The program was implemented using a participatory and practice-based training approach, which consisted of three main stages: preparation (coordination and module development), implementation (interactive lectures, group discussions, and financial recording simulations), and evaluation (conducted through pre-test and post-test to measure learning outcomes). The results showed a significant improvement in participants’ understanding, with 95% able to identify their business financial position, 90% able to plan profits realistically, and all participants successfully separating personal and business finances. These findings indicate that practice-based training is effective in strengthening basic accounting skills and financial discipline among MSMEs. Through more systematic financial management, assisted MSMEs are expected to enhance business resilience and competitiveness sustainably. Program continuity will be supported through regular mentoring by Rumah BUMN to ensure consistent implementation of proper financial recording practices. ABSTRAK Program pengabdian kepada masyarakat ini dilatarbelakangi oleh rendahnya kemampuan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam mengelola keuangan dan menyusun laporan akuntansi sederhana. Kegiatan ini bertujuan untuk meningkatkan literasi serta keterampilan pengelolaan keuangan pelaku UMKM binaan Rumah BUMN Sanggau agar mampu mencegah kegagalan finansial. Program ini dilaksanakan dengan menerapkan pendekatan partisipatif dan metode pelatihan berbasis praktik, yang mencakup tiga tahapan utama: persiapan (meliputi koordinasi dan penyusunan modul), pelaksanaan (meliputi kegiatan ceramah interaktif, diskusi kelompok, serta simulasi pencatatan keuangan sederhana), dan evaluasi (melalui pelaksanaan pre-test dan post-test untuk mengukur hasil pelatihan). Hasil pelaksanaan kegiatan memperlihatkan peningkatan yang signifikan dalam pemahaman peserta, di mana 95% peserta mampu mengidentifikasi posisi keuangan usahanya, 90% mampu menyusun perencanaan laba secara realistis, dan seluruh peserta telah berhasil memisahkan antara keuangan pribadi dan keuangan usaha. Temuan ini mengindikasikan bahwa pendekatan pelatihan berbasis praktik efektif dalam memperkuat kemampuan akuntansi dasar dan disiplin finansial pelaku UMKM. Dengan penerapan manajemen keuangan yang lebih sistematis, UMKM binaan diharapkan mampu meningkatkan ketahanan usaha dan daya saing secara berkelanjutan. Keberlanjutan program akan didukung melalui pendampingan rutin oleh Rumah BUMN untuk memastikan konsistensi penerapan pencatatan keuangan yang baik.
DETERMINAN LABA BERSIH DENGAN EKUITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR Sastrawan, Rahman; Saputra, Edi; Toliang, Ermina
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.1046

Abstract

The main purpose of establishing a company is to make a profit, so that the business continues to grow. Factors that influence a company's net profit are sales, production costs, operational costs and income taxes. The aim of this research is to see how much influence sales, production costs, operational costs, income taxes have on net profit: equity as moderation (Study of Companies Listed on the Indonesian Stock Exchange for the 2019-2022 period). The population of this research is manufacturing companies operating in the food and beverage sub sector which are listed on the Indonesian Stock Exchange. The sampling technique uses purposive sampling with the level of clarity (explanation) method. The data used in this research is secondary data in the form of financial reports of food and beverage sector manufacturing companies for 2019-2022. The analysis method for hypothesis testing uses the Eviews application using a panel data regression model. The research results show that sales, production costs and operational costs have no effect on the company's net profit and equity cannot moderate it, while income tax has a significant effect on net profit and the company's equity cannot moderate it. Keywords: Sales, Production Costs, Operational Costs, Income Tax, Net Profit
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI KELOMPOK PKK KECAMATAN KAPUAS KABUPATEN SANGGAU Pratiwi, Nia; Nugroho, Yohanes Adi; Saputra, Edi; Sastrawan, Rahman; Hendreo, Chornolius; Toliang, Ermina; Ilham, Syarif Muhammad; Maulana, Arief Rio
JURNAL ABDIMAS PLJ Vol. 3 No. 2 (2023): JURNAL ABDIMAS PLJ, Desember 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v3i2.954

Abstract

The community service activity was initiated by the Accounting Department's PPM team after coordinating with the head of the PKK (Family Welfare Empowerment Program) team in the Kapuas sub-district of Sanggau Regency in August 2023. The coordination and survey results with the head of the PKK team revealed that there had been no previous involvement of the Community Service (PPM) team from the Accounting D-3 Study Program at the PSDKU POLNEP Campus in Sanggau Regency, providing financial report training to the PKK group in the Kapuas sub-district of Sanggau Regency. The PKK group also demonstrated a lack of understanding in the field of accounting and financial reporting. Their level of understanding regarding accounting and financial reports was low, making it difficult for village and neighborhood leaders to compile and explain these financial reports. The solution proposed by the Accounting Department's PPM team to address the issues faced by their partners was to conduct financial report training for the PKK group in the Kapuas sub-district of Sanggau Regency. Through this training, the PKK group would be equipped with knowledge and skills in accounting and financial reporting, particularly in the preparation of financial reports. After identifying the partner's problems, the Accounting Department's PPM team prepared a module for financial report preparation, conducted the training, provided assistance, evaluated the process, and prepared activity implementation reports in the form of a proposal, progress report, and final PPM report. This training took place on Monday, September 11, 2023, at the Kapuas sub-district office hall in Sanggau Regency, with 62 participants from the PKK groups. The training activity went smoothly and was executed as intended, starting at 8:00 AM until completion. Consequently, this training could assist the PKK groups in enhancing their understanding of accounting record-keeping and the accounting processes in preparing financial reports. This activity resulted in mandatory outputs published in an article in the Pontianak Post newspaper on Wednesday, September 13, 2023. Keywords: Accounting, Financial Reporting, PKK Group
Pelatihan Digital Marketing dalam Upaya Meningkatkan Pemasaran Produk Umkm Masyarakat Di Kabupaten : Pengabdian Toliang, Ermina; Edi Saputra; Syarif Muhammad Ilham; Arief Rio Maulana; Yohanes Adi Nugroho; Nia Pratiwi; Rahman Sastrawan; Chornolius Hendreo; Yani Riyani
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.v4i2.3566

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) binaan Rumah BUMN Sanggau dalam memanfaatkan digital marketing sebagai strategi pemasaran produk. Permasalahan utama yang dihadapi mitra adalah keterbatasan pemahaman dan kemampuan dalam menggunakan media sosial serta marketplace sebagai sarana promosi usaha. Metode pelaksanaan kegiatan meliputi ceramah, praktik langsung pembuatan akun media sosial usaha (Facebook, Instagram, dan TikTok), serta Focus Group Discussion (FGD) untuk berbagi pengalaman dan merumuskan strategi pemasaran digital yang efektif. Evaluasi dilakukan melalui pre-test dan post-test guna mengukur peningkatan pemahaman peserta. Hasil kegiatan menunjukkan adanya peningkatan signifikan terhadap pengetahuan dan keterampilan peserta sebesar 91% setelah mengikuti pelatihan. Peserta mampu membuat akun bisnis, menyusun konten promosi yang menarik, dan mengelola pemasaran digital secara mandiri. Dengan demikian, pelatihan ini berhasil meningkatkan kapasitas dan daya saing UMKM di era digital serta memperluas jangkauan pasar produk lokal.
Transformasi Keuangan UMKM melalui Digitalisasi: Pelatihan dan Pendampingan Pencatatan Keuangan pada UMKM di Kabupaten Sanggau: Pengabdian Andika Patria; Arief Rio Maulana; Muhammad Khairul Anam; Rahman Sastrawan; Siti Lestari; Ermina Toliang; Nia Pratiwi; Edi Saputra; Whilis Aziz Panji Pamungkas; Anesti Viantika Gea
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7559

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM yang dibina oleh Rumah BUMN Sanggau dalam menerapkan pencatatan keuangan secara digital. Isu utama yang dihadapi mitra adalah rendahnya pemahaman tentang pentingnya manajemen keuangan usaha, kurangnya keteraturan dalam pencatatan transaksi, serta terbatasnya kemampuan dalam menggunakan aplikasi digital untuk pencatatan keuangan. Metode pelakasanaan kegiatan mencakup penyampaian materi, praktik langsung penggunaan spreadsheet untuk pencatatan transaksi keuangan, pendampingan, serta FGD untuk membahas tantangan dan solusi dalam penerapan pencatatan keuangan digital. Evaluasi dilakukan dengan pre-test dan post-test untuk menilai peningkatan pemahaman serta keterampilan para peserta. Hasil kegiatan menunjukkan peningkatan pengetahuan dan keterampilan peserta pada dengan semua indikator khusunya dalam penggunaan spreedsheet dan formula otomatis untuk pencatatan keuangan yang meningkat dari 11,1% menjadi 88,9%. Dengan ini, kegiatan dapat meningkatkan literasi keuangan digital dan kemampuan peserta dalam mencatat keuangan yang lebih terorganisir sehingga mendukung pengeloaan usaha yang lebih efisien dan berkelanjutan.
Co-Authors Anam, M. Khairul Andika Patria Anesti Viantika Gea ARIEF RIO MAULANA Ariefanda Iqbal Perdhana Edi Saputra Edi Saputra Hadi, Vanesha Astri Hendreo, Chornolius Ika Nurhayani Ilham, Syarif Muhammad Muhammad Khairul Anam Nia Pratiwi Nia Pratiwi Nia Pratiwi Pamungkas, Whilis Aziz Panji Rahman Sastrawan B51109060 Siti Lestari Syarif Muhammad Ilham Whilis Aziz Panji Pamungkas Yani Riyani Yohanes Adi Nugroho