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All Journal Jurnal Akuntansi AKUNESA JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Prosiding University Research Colloquium Jurnal Bimbingan dan Konseling Pandohop Jurnal Riset Akuntansi, Perpajakan dan Auditing Inspirasi: Jurnal Pengabdian Masyarakat
PUTRI, ERIKA
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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ANALISIS PENERAPAN PSAK NO.45 PADA ORGANISASI NIRLABA (STUDI PADA LEMBAGA MASJID AT-TAQWA, SIDOARJO) PUTRI, ERIKA; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Mosque is one of the non-profit organizations that earns their wealth from donations. The Mosque made its financial statement with the aim of providing information to the donators about the donation they receive. The forming of non-profit organization financial statement in Indonesia is being regulated at SFAS 45. This research was using Qualitative Method research. This study aims to determine the application of SFAS 45 in the At-Taqwa Mosque, and reconstruct the financial report of the At-Taqwa mosque. The managements of At-Taqwa are still not acknowledged about SFAS 45. The institution should start to give a training about the practicing of SFAS 45, therefore the managements can acknowledge the financial reporting which is accordance with the applicable standards in Indonesia for non-profit organization and make the accountable financial report for the organization. Keywords: Mosque, Non-profit Organization, SFAS 45
Perhitungan PPh Pasal 21 atas Gaji Pegawai Pada Kantor Wali Nagari Gurun Panjang Selatan di Kabupaten Pesisir Selatan Putri, Erika; Herfina, Melli
Jurnal Riset Akuntansi, Perpajakan dan Auditing Vol. 2 No. 1 (2024): Juli
Publisher : Akademi Akuntansi Indonesia Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/j603e111

Abstract

Pajak adalah iuran masyarakat kepada kas negara (yang dapat dipaksakan) yang terutang oleh wajib membayarnya menurut peraturan-peraturan umum (Undang-Undang) dengan tidak mendaparkan imbalan secara langsuang. Tugas akhir ini bertujuan untuk membahas tentang analisis perhitungan PPh pasal 21 atas gaji pegawai pada kantor wali nagari gurun panjang selatan. Metode pengumpulan data yang digunakan oleh penulis adalah metode kuantitatif melalui dokumentasi. Peneliti mengumpulkan data dengan cara wawancara dan meminta langsung kepada bagian kasi kesra dan pelayanan di kantor wali nagari gurun panjang selatan. Data yang diperoleh dikelompokan berdasarkan tujuan dan disajikan secara deskriptif kuantitatif. Perhitungan PPh pasal 21 yang dipakai kantor wali nagari gurun panjang yaitu sistem self assessment. Berdasarkan perhitungan yang dilakukan oleh peneliti, bahwa bendahara perhitungan kantor wali nagari gurun panjang selatan harus membuatkan bukti potong untuk pegawai Pegawai yang memilki NPWP wajib melakukan pelaporan SPT tahunan walalupun penghasilannya dibawah PTKP dan sebaiknya pegawai yang tidak melaporkan SPT tahunan agar menon aktifkan NPWP mereka.
PENGABDIAN MAHASISWA/I KKN MBKM DI DESA SAWAH TAHUN 2024 Mardes, Siska; Putri, Erika; Febriani, Nadila; Syafitri, Novia Nur; Safitri, Gladis Zulita; Ulva, Silvy Jelita; Risnawandari, Dini; Wanda, Evry
Inspirasi: Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2024): Inspirasi: Jurnal Pengabdian Masyarakat
Publisher : Inspirasi: Jurnal Pengabdian Masyarakat

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Abstract

Basically, Community Service (KKN) is a form of real service from students to the community after receiving lecture material that can always be useful in the community itself. Community service is an effort to disseminate knowledge, technology and art to the community. The Sawah Village community is a community that has various tribes and cultures with the majority being the Ocu Malay Tribe. The life of the community in Sawah Village is harmonious and peaceful even though there are differences in tribes. The form of service of the MBKM University of Riau 2024 Sawah Village KKN Group conducts teaching at schools in Sawah Village as an effort to improve the quality of education by bringing new innovations in teaching.
The Relationship between Anxiety Level and Sleep Quality in Patients Lower Extremity Fracture Postoperative: Hubungan Kecemasan Dengan Kualitas Tidur Pasien Pos Operasi Fraktur Ekstremitas Setianingsih, Endah; Putri, Erika; Waladani, Barkah
Prosiding University Research Colloquium Proceeding of The 18th University Research Colloquium 2023: Bidang Sosial, Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Background: A common problem often faced by patients post fracture surgery is often sleep disturbances. Factors that influence sleep disorders in fracture patients are pain and anxiety. Sleep disorders can affect the quality of sleep in patients. Research Objective: To determine the relationship between anxiety and sleep quality in post-operative fracture patients in the Inpatient Room at PKU Muhammadiyah Gombong Hospital. Research Method: The research method is correlational with a cross-sectional approach. The author took data from 61 patients taken by purposive sampling. Data collection techniques were interviews using questionnaires. Data analysis in this research includes univariate analysis (descriptive analysis) and bivariate analysis using the chi square test. The results of the study state that there is a relationship between anxiety and sleep quality in post-op fracture patients, p value (0.001). Recommendation: Future research provides interventions to overcome sleep disorders in post-op fracture patients.
Pengaruh Literasi Ekonomi Terhadap Persepsi Kesetaraan Gender Pada Mahasiswa Pendidikan Ekonomi Uhamka Susanti, Eka Nana; Suswandari, Suswandari; Putri, Erika
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 1 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i1.25154

Abstract

The phenomenon of gender inequality is one of the causes of a country's economic growth problems. Developed countries are characterized by high levels of economic growth or economic complexity. One of the efforts made by developed countries is to increase investment in education equally for men and women. However, developing countries have not been able to achieve this because of limited opportunities for women in terms of education and employment. The level of education is a sign that there are differences in literacy according to the level of education. There is research that states that economic growth through women's empowerment is supported by education and literacy levels, but there is research that says education has no effect on gender equality. Therefore, the aim of this research is to determine the effect of economic literacy on perceptions of gender equality among students majoring in Economic Education at UHAMKA using quantitative research methods. The research population was students majoring in economics education at UHAMKA. Data collection methods are questionnaires and interviews. The research results show that economic literacy influences perceptions of gender equality. The magnitude of the influence of economic literacy on perceptions of gender equality is 21.40%.
Konseling Individual dengan Reinforcement Positif Untuk Meningkatkan Motivasi Belajar Siswa Broken home: Studi Kasus Febriani, Nadila; Putri, Erika; Handayani, Fitri; Donal, Donal
Jurnal Bimbingan dan Konseling Pandohop Vol 6 No 1 (2026): Jurnal Bimbingan dan Konseling Pandohop
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/pandohop.v6i1.23464

Abstract

Low learning motivation among students from broken homes forms the background of this study. This study aims to explain changes in students’ learning motivation after receiving individual counseling services using positive reinforcement techniques. This research employed a qualitative approach with a case study design, as the focus was directed at a single eighth-grade student exhibiting symptoms of low learning motivation. Data were collected through observation, interviews, and documentation. The findings indicate that low learning motivation was influenced by family disharmony, economic pressure, early-age responsibilities, and negative labeling from the school environment. The intervention consisted of five individual counseling sessions applying positive reinforcement, including verbal reinforcement, point-based reinforcement, and meaningful rewards. The results demonstrated improvements in students’ learning behaviors, including increased focus, greater responsibility for school assignments, improved politeness, active participation in classroom activities, and more regular school attendance. These findings confirm that positive reinforcement is an effective strategy for school counselors in supporting students from broken homes who experience decreased learning motivation.
Co-Authors Donal, Donal Eni Wuryani Febriani, Nadila Fitri Handayani Mardes, Siska Melli Herfina Risnawandari, Dini Safitri, Gladis Zulita Setianingsih, Endah Susanti, Eka Nana Suswandari, Suswandari Syafitri, Novia Nur Ulva, Silvy Jelita Waladani, Barkah Wanda, Evry