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AKUNTABILITAS DAN PENGELOLAAN KEUANGAN MASJID MELALUI PENDEKATAN FENOMENOLOGI (STUDI KASUS PADA YAYASAN MASJID BAITURRAHMAN PAKUSARI - JEMBER) Kamilia, Ibna; Pujiarti, Pujiarti
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Abstract: This research shows that the importance of accountability in financial statements. The objectives to be achieved, namely to look on the side of the financial statements at the Baiturrahman mosque has been appropriate or not in accordance with the applicable standard. This research uses descriptive qualitative approach to Phenomenology. Phenomenology of approach used to understand in depth the activity to finance existing in the mosque of Baiturrahman Pakusari, Jember. These studies gain exposure of accountability both for their fellow human beings as well as accountability to God Almighty, in accordance with the understanding and the fact that in the natural by stewards. With regard to the financial statements, the mosque of Baiturrahman Pakusari, Jember still do not meet the financial statement components in accordance with PSAK Number 45. At the Baiturrahman Mosque just present the report simply because of limited human resources. So, researcher makes financial statements that comply with the PSAK Number 45 of document that researchers get. Keywords :?Accountability, Financial Statements, PSAK Number 45, The Phenomenology of Approach

Sociological Aspects Of Eyes In The Land Of Melus And Their Relevance To Indonesian Language Learning Hidayah, Alfia Nurul; Pujiarti, Pujiarti
Journal of Language, Literature, and Educational Research Vol. 2 No. 1 (2025): June
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jolle.v2i1.1991

Purpose of the study: This study aims to describe the sociological aspects of literature contained in the novel Mata di Tanah Melus by Okky Madasari, its social functions, and its relevance to Indonesian language learning in Madrasah Tsanawiyah. Methodology: This study used a qualitative descriptive method. Data were collected from the novel Mata di Tanah Melus and interviews with informants including educators and students. Data collection employed content analysis and in-depth interviews. Data were validated using source and theory triangulation, and analyzed using an interactive model and literary sociology approach based on Ian Watt's theory. Main Findings: The study found socio-cultural aspects in the novel including knowledge systems, beliefs, kinship, tools and livelihood systems, and language. Social functions of the novel were reflected in positive reader responses indicating moral and educational value. The novel was also found to be relevant to Indonesian language learning, particularly in appreciation and review of literary texts aligned with the 2013 curriculum for Madrasah Tsanawiyah. Novelty/Originality of this study: This study uniquely integrates literary sociology analysis with educational application by linking the socio-cultural content of a children's fantasy novel to curriculum-based Indonesian language instruction. It provides a model for using literary texts with cultural depth in character-building education at the junior secondary level.

Pelatihan Pajak Untuk Bisnis Kecil dan Menengah (UMKM) Bagi Generasi Muda Melek Pajak di SMK Karmel Tangerang Melatnebar, Benyamin; Chandra, Yopie; Wibowo, Fx. Pudjo; Pujiarti, Pujiarti; Sutrisna, Sutrisna; Wi, Peng; Limajatini, Limajatini
Journal of Research Applications in Community Service Vol. 3 No. 2 (2024): Journal of Research Applications in Community Service
Publisher : Universitas Nahdlatul Ulama Sunan Giri Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32665/jarcoms.v3i2.2966

Artikel ini membahas pentingnya pelatihan pajak bagi Usaha Kecil Menengah (UKM) di Indonesia, khususnya dalam meningkatkan pendapatan pajak negara. Pelatihan yang diberikan oleh tim Abdimas Fakultas Bisnis dari Universitas Buddhi Dharma Tangerang bertujuan untuk meningkatkan kesadaran dan pemahaman tentang kewajiban pajak bagi UKM. Artikel juga menyoroti signifikansi pembayaran pajak untuk mendukung kemajuan ekonomi nasional dan mencegah pengenaan pajak ganda. Pelatihan tersebut membantu mahasiswa dan UKM di Desa Kuta Jaya, Kecamatan Pasar Kemis Kabupaten Tangerang Banten memahami pembayaran pajak dan perhitungan tarif, serta pentingnya sertifikat saat menjual barang kepada pihak ketiga. Artikel menekankan peran UKM dalam ekonomi Indonesia dan dampak pembayaran pajak secara teratur terhadap pertumbuhan bisnis mereka

Social Capital as the Foundation for Strengthening Community Economy through the Sustainability of Traditional Dance in Cultural Tourism Yanti, Lia Dama; Pujiarti, Pujiarti; Andy, Andy
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 2: Oktober 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v15i2.17532

This study examines the role of social capital in strengthening local community economy and its impact on the sustainability of traditional dance in the context of cultural tourism. The research problem is rooted in the declining interest in traditional arts and the need for community-based strategies to ensure their continuity. The objective of this study is to analyse how social networks, social trust, and collective norms influence the local community economy, which in turn supports the sustainability of traditional dance. Using a quantitative approach with SEM-PLS analysis, data were collected from 150 respondents selected based on the rule of thumb method. The findings reveal that local community economy has a significant positive effect on the sustainability of traditional dance, while social networks and social trust significantly strengthen the community economy. However, direct effects of social capital on dance sustainability were not significant, indicating the mediating role of local economy. This study contributes to the literature by offering a new perspective that integrates social capital and cultural preservation within community-based economic empowerment. Practically, the results highlight the need for policies and programs that strengthen community economy as a strategy for preserving cultural heritage. Keywords: Social capital; community economy; cultural tourism; traditional dance sustainability; SEM-PLS

Sosialisasi dan Pelatihan Tatacara Pengisian eSPT, Pelaporan SPT Tahunan 2021 Secara Online Bagi UMKM di Kelurahan Binong, Kecamatan Curug Sumantri, Farid Addy; Chandra, Yopie; Herijawati, Etty; Sutrisna, Sutrisna; Widiyanto, Gregorius; Pujiarti, Pujiarti; Fung, Tjong Se
Abdi Dharma Vol. 2 No. 1 (2022): Jurnal Abdi Dharma (Jurnal Pengabdian Masyarakat)
Publisher : LP3kM Universitas Buddhi Dharma

Kegiatan Pengabdian kepada masyarakat (Pkm) ini bertujuan untuk melakukan sosialisasi dan memberikan Pelatihan kepada Pelaku Usaha Mikro, Kecil dan Menengah (UMKM) yang berlokasi di Kelurahan Binong, Kecamatan Curug. Salah satu masalah yang dihadapi oleh para pelaku UMKM yang sebagian besar telah memiliki NPWP, tetapi mereka tidak melaporkan pajak atas penghasilan yang diperoleh dari kegiatan usaha sebagai wajib pajak , hal ini disebabkan oleh karena minimnya pengetahuan pelaku UMKM tentang masalah perpajakan baik tentang peraturan, sanksi-sanksi yang diterapkan maupun tata cara perhitungan pajak tersebut terutama perhitungan dan cara pengisian SPT pajak penghasilan. Kegiatan Pelatihan tentang pengisian dan pelaporan SPT tahunan online tahun 2022 oleh wajib pajak orang pribadi melalui laman DJP online pelaku UMKM di Kelurahan Binong dilakukan melalui pendekatan ceramah, tutorial, diskusi dan praktik pengisian SPT secara online.

a Fiona Lestari; Pujiarti, Pujiarti
EMaBi: Ekonomi Dan Manajemen Bisnis Vol. 5 No. 1 (2026): EMaBi: Ekonomi Dan Manajemen Bisnis
Publisher : Fakultas Bisnis

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

Penelitian ini dilaksanakan untuk mengeksplorasi faktor-faktor yang memengaruhi nilai suatu perusahaan. Tujuan dilakukan penelitian untuk memberi pemahaman kepada perusahaan dan investor mengenai pengaruh rasio keuangan terhadap kondisi serta nilai perusahaan, sehingga dapat membantu dalam pengambilan keputusan mereka. Penelitian ini mengkaji pengaruh Firm Size, ROE, CR, dan TATO pada nilai perusahaan pada subsektor makanan dan minuman di BEI pada rentang waktu 2020-2023. Metode yang diterapkan yaitu pendekatan kuantitatif dan teknik purposive sampling terdapat 10 perusahaan, yang mencakup total 40 observasi selama waktu penelitian. Data diambil dari laporan tahunan perusahaan dan diolah menggunakan IBM SPSS Statistics 25. Hasil penelitian menunjukkan Firm Size memiliki nilai thitung 0,141< ttabel 2,030 dan nilai signifikan 0,889>0,05 sehingga tidak berpengaruh signifikan terhadap nilai perusahaan. ROE dengan nilai thitung 9,863 > ttabel 2,030 dan signifikansi 0,000<0,05 yang menunjukkan pengaruh positif signifikan. CR dengan nilai thitung –0,958 < ttabel 2,030 dengan signifikansi 0,344>0,05 sehingga tidak berpengaruh signifikan. TATO dengan nilai thitung 3,326 > ttabel 2,030 dengan signifikansi 0,002<0,05 sehingga berpengaruh positif signifikan. Secara simultan seluruh variabel berpengaruh signifikan terhadap Nilai Perusahaan dengan nilai Fhitung 108,419 > Ftabel 2,641. Nilai R2 sebesar 0,917 menunjukkan bahwa model mampu menjelaskan 91,7% variasi Nilai Perusahaan.

Sociological Aspects Of Eyes In The Land Of Melus And Their Relevance To Indonesian Language Learning Hidayah, Alfia Nurul; Pujiarti, Pujiarti
Journal of Language, Literature, and Educational Research Vol. 2 No. 1 (2025): June
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jolle.v2i1.1991

Purpose of the study: This study aims to describe the sociological aspects of literature contained in the novel Mata di Tanah Melus by Okky Madasari, its social functions, and its relevance to Indonesian language learning in Madrasah Tsanawiyah. Methodology: This study used a qualitative descriptive method. Data were collected from the novel Mata di Tanah Melus and interviews with informants including educators and students. Data collection employed content analysis and in-depth interviews. Data were validated using source and theory triangulation, and analyzed using an interactive model and literary sociology approach based on Ian Watt's theory. Main Findings: The study found socio-cultural aspects in the novel including knowledge systems, beliefs, kinship, tools and livelihood systems, and language. Social functions of the novel were reflected in positive reader responses indicating moral and educational value. The novel was also found to be relevant to Indonesian language learning, particularly in appreciation and review of literary texts aligned with the 2013 curriculum for Madrasah Tsanawiyah. Novelty/Originality of this study: This study uniquely integrates literary sociology analysis with educational application by linking the socio-cultural content of a children's fantasy novel to curriculum-based Indonesian language instruction. It provides a model for using literary texts with cultural depth in character-building education at the junior secondary level.

Meningkatkan Hasil Belajar Materi Ciri-Ciri Makhluk Hidup Dengan Model Problem Posing Pada Siswa Kelas III SDN 1 Selopuro Pujiarti, Pujiarti
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 3, No 4 (2020): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

The purpose of this study is to describe the improvement of learning outcomes and completeness of learning to present reports on the concept of the characteristics of living things after being given learning with the Problem Posing learning model to third grade students of SD Negeri 1 Selopuro, Batuwarno District, Wonogiri Regency, semester 1 of the 2019/2020 academic year. The research was conducted using a comparative method, namely comparing the results of observations and test results. Learning outcomes were indicated by the percentage of completeness in the pre-cycle 36.36%, in Cycle I the students completed to 54.55% and in the second cycle to 81.82%. This increase is shown that the Problem Posing Learning Model can improve learning outcomes in third grade students of SD Negeri 1 Selopuro, Batuwarno District, Wonogiri Regency in semester 1 of the 2019/2020 academic year.

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