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PENGEMBANGAN LEMBAR KERJA SISWA (LKS) BERBASIS PROBLEM BASED LEARNING PADA” “MATA PELAJARAN ADMINISTRASI PAJAK MATERI PAJAK PERTAMBAHAN NILAI KELAS XII AKUNTANSI SMK NEGERI 4 SURABAYA ANISAUL HASANAH
Jurnal Pendidikan Akuntansi (JPAK) Vol 5 No 2 (2017)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

Lembar Kerja Siswa (LKS) berbasis Problem Based Learning merupakan Lembar Kerja Siswa (LKS) yang didalamnya siswa diberikan suatu permasalahan, yang terdiri dari 5 fase. Selama mengerjakan Lembar Kerja Siswa (LKS), siswa melakukan fase 1 (orientasi siswa pada masalah), fase 2 (mengorganisasi siswa untuk belajar), fase 3 (membimbing penyelidikan individual maupun kelompok), fase 4 (mengembangkan dan menyajikan hasil karya), dan fase 5 (menganalisis dan mengevaluasi proses pemecahan masalah). Tujuan penelitian ini adalah untuk menghasilkan produk akhir berupa LKS berbasis Problem Based Learning pada mata pelajaran administrasi pajak materi pajak pertambahan nilai, mengetahui proses pengembangan, tingkat kelayakan, dan respon siswa terhadap LKS yang dikembangkan. Metode penelitian ini adalah metode penelitian pengembangan dan menggunakan model pengembangan menurut Thiagarajan 4-D. Namun penelitian hanya dibatasi sampai tahap pengembangan saja. Data dikumpulkan menggunakan angket terbuka dan angket tertutup. Hasil skor persentase diperoleh perhitungan skor menurut skala Likert dan Guttman. Hasil penelitian menunjukkan bahwa dari hasil validasi ahli materi mendapatkan skor sebesar 87,27%, validasi ahli bahasa 76,92%, validasi ahli grafis 87,64%, kesesuaian dengan Problem Based Learning 86%. Hasil keseluruhan didapatkan skor sebesar 85,02% dan respon siswa terhadap LKS berbasis Problem Based Learning sebesar 95,41% dengan kriteria sangat baik. Kata Kunci : Lembar Kerja Siswa (LKS), Problem Based Learning, Pajak Pertambahan Nilai

Analisis Penerapan Good Governance Dilihat Dalam Perspektif Permendikbud Nomor 6 Tahun 2021 Bustanul Ulum; Dini Ayu Pramitasari; Anisaul Hasanah; Muhammad Halifatur Rahman
Jurnal Ekonomi dan Kewirausahaan Kreatif Vol 7 No 02 (2022): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi NU Trate Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59179/jek.v7i02.83

This study aims to examine and analyze the implementation of good governance in managing BOS funds at UPT SMP Negeri XYZ Gresik with the regulation of the Minister of Education and Culture Number 6 of 2021. This research uses a qualitative approach. Where qualitative research is rooted in a natural setting as a whole, relies on humans as research tools, conducts data analysis by drawing conclusions based on general conditions that occur at the research location. From the results of this study, information was obtained that the implementation of good governance in the management of BOS funds carried out at UPT SMP Negeri XYZ Gresik was not fully in accordance with The Minister of Education and Culture Number 6 of 2021, technical problems in the implementation of BOS fund management included delays in BOS technical guidelines, Application of Activity Plans and School Budgets (ARKAS). that cannot be accessed, delays in distributing BOS funds, delays in reporting on accountability for the use of BOS funds, but in terms of BOS budget performance after measuring the average results Good. The theoretical implication used in this research is agency theory and the principle of good governance of BOS funds in The Minister of Education and Culture Number 6 of 2021. While the practical implications of this research are the results of a comparison between the implementation of good governance principles contained in the Regulation of the Minister of Education and Culture Number 6 of 2021 with implementation at UPT SMP Negeri XYZ Gresik Country. Throughout the results of research observations to date, no research has been found regarding the application of the principles of good governance in managing BOS funds in the Regulation of the Minister of Education and Culture perspective.

Sosialisasi Waspada dan Pencegahan HIV/AIDS Bagi Para Remaja Hasanah, Anisaul; Arieyanto, Muhammad; Putra Hananto, Rifqi Ardiaztama; Agustin, Widat; Diniyah, Hikmatud
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 2 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v5i2.4350

Pencegahan penyakit HIV/AIDS perlu dilakukan mengingat rentannya kelompok terhadap penularan virus HIV yang kemudian menjalar dan menyebar secara luas. Tujuan kegiatan pengabdian masyarakat ini yang pertama memfokuskan untuk meningkatkan pemahaman dan kesadaran para remaja dalam mencegah dan menanggulangi HIV/AIDS. Metode pengabdian terdiri dari 3 langkah, yaitu tahap persiapan dengan melihat urgensi kebutuhan masyarakat, kedua tahap pelaksanaan dengan memberikan materi HIV/AIDS, ketiga tahap monitoring dan evaluasi menekankan sejauh mana pengetahuan tersebut yang dapat di terima para remaja desa Tambakberas. Hasil pengabdian masyarakat sangat penting untuk dilakukan karena dengan adanya sosialisasi ini para remaja mempunyai pengetahuan, sikap, dan perilaku remaja sehingga tindakan selanjutnya bisa berhati-hati dan dapat mengantisipasi adanya HIV/AIDS. Namun di sisi lain mempunyai tantangan yang masih dihadapi termasuk kesulitan dalam mengubah perilaku yang sudah tertanam dan mengatasi stigma sosial terkait HIV/AIDS di kalangan remaja. Sehingga dapat di simpulkan bahwa pengabdian masyarakat ini memerlukan pendekatan secara holistik yang berkelanjutan dalam memperkuat program sosialisasi.

KUPAS TUNTAS PERAN DIGITALISASI PERPAJAKAN Farras Mufidah, Imtiyaz; Anisaul Hasanah
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 6 No. 01 (2023): JIMEK VOLUME 6 NO 1 2023
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v6i01.4717

This research focuses on thoroughly examining the modernization of taxation with all-electronic tax applications. The era of taxation digitalization has affected taxpayer services to fulfill their tax obligations to be easier, faster and more accurate. This study uses a qualitative method with a comprehensive and thorough Focused Discussion Group (FDG) technique. The participants in this study were FEB students at Universitas Selamat Sri. Based on the results of the study, it shows the important role of taxes, namely, tax digitalization in Indonesia's development which must continue. Students as the younger generation or Gen-Z have an important role in the development and progress of Indonesia. The role of higher education institutions is also very important as the prime mover for creating tax awareness, both in tax digitization such as e-registration, e-SPT, e-Faktur, e-Form, e-Billing, and e-Filling

Behavioral Finance in the Digital Era: How Fintech Innovations Influence Investor Decision-Making and Risk Perception Hasanah, Anisaul; Asri Ady, Deni Riani,
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.7977

This study examines the influence of financial technology innovations on investor decision-making, risk perception, and behavioral biases within the context of robo-advisors. Employing a quantitative research design, the study utilized rendom sampling to gather data from 150 consumers using robo-advisor platforms. The research employed path analysis to evaluate direct and indirect effects among the variables. The findings reveal that financial technology innovations significantly impact behavioral biases, which in turn affect investor decision-making. The relationship between financial technology innovations and risk perception, mediated by behavioral biases, was positive but not statistically significant. This suggests that while financial technology empowers investors, it can also amplify cognitive biases, potentially leading to impulsive decisions. The study highlights the need for user-friendly fintech interfaces that educate investors about risks and biases. By addressing the psychological dimensions of fintech usage, stakeholders can enhance investor outcomes and promote responsible investing practices. Future research should explore educational interventions to mitigate biases and improve risk perception among users of financial technology platforms. Keywords: Fintech Innovations, Behavioral Biases, Investor Decision-Making, Risk Perception.

The Impact of Cryptocurrency Adoption on Personal Financial Management Strategies Among Generation Z Slamet Abdul Muslikh; Adiba Fuad Syamlan; Anisaul Hasanah
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 1 (2025): April : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i1.2726

This study explores the impact of cryptocurrency adoption on personal financial management (PFM) strategies among Generation Z. As digital natives, Generation Z is increasingly integrating cryptocurrencies into their financial routines, yet their financial literacy levels vary significantly. Employing a qualitative literature review methodology, this research analyzes recent academic publications to examine how generational characteristics such as digital fluency, risk tolerance, and social media influence moderate the relationship between crypto usage and financial behaviors like budgeting, saving, and debt management. The findings reveal a dual effect: while cryptocurrency can enhance financial autonomy and portfolio diversification, it also increases the risk of impulsive and speculative behaviors among less financially literate users. This research underscores the importance of developing targeted financial education programs that incorporate both digital and behavioral components. The study contributes theoretically to behavioral finance and innovation diffusion models, and offers practical recommendations for educators and policymakers seeking to improve financial outcomes for Generation Z in a rapidly evolving digital economy.

ANALYSIS OF CREDIT SALES ACCOUNTING PROCEDURE FORWARDING COMPANY Pramitasari, Dini Ayu; Hasanah, Anisaul; Mufidah, Imtiyaz Farras
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.304

This study aims to analyze and find out the accounting procedure for credit sales at PT. RTL EXPRESS. This research uses qualitative methods using a descriptive qualitative approach. The credit sales accounting information procedure at PT RTL EXPRESS is quite good. This is evidenced by the company has compiled an organizational structure in accordance with their respective duties and responsibilities, including sales functions, credit functions, warehouse functions, shipping functions, accounting and billing functions. Based on the results of the research conducted as already described, this study aims to determine the application of PT RTL EXPRESS credit sales accounting procedures, it can be concluded that accounting procedures at PT RTL EXPRESS have been running well where the company provides programs that can be used to facilitate operational activities. One of the companies in terms of credit sales. However, there are still things that are not right where there are dual functions, namely the sales function and the accounting function.

Sosialisasi Waspada dan Pencegahan HIV/AIDS Bagi Para Remaja Hasanah, Anisaul; Arieyanto, Muhammad; Putra Hananto, Rifqi Ardiaztama; Agustin, Widat; Diniyah, Hikmatud
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v5i2.4350

Pencegahan penyakit HIV/AIDS perlu dilakukan mengingat rentannya kelompok terhadap penularan virus HIV yang kemudian menjalar dan menyebar secara luas. Tujuan kegiatan pengabdian masyarakat ini yang pertama memfokuskan untuk meningkatkan pemahaman dan kesadaran para remaja dalam mencegah dan menanggulangi HIV/AIDS. Metode pengabdian terdiri dari 3 langkah, yaitu tahap persiapan dengan melihat urgensi kebutuhan masyarakat, kedua tahap pelaksanaan dengan memberikan materi HIV/AIDS, ketiga tahap monitoring dan evaluasi menekankan sejauh mana pengetahuan tersebut yang dapat di terima para remaja desa Tambakberas. Hasil pengabdian masyarakat sangat penting untuk dilakukan karena dengan adanya sosialisasi ini para remaja mempunyai pengetahuan, sikap, dan perilaku remaja sehingga tindakan selanjutnya bisa berhati-hati dan dapat mengantisipasi adanya HIV/AIDS. Namun di sisi lain mempunyai tantangan yang masih dihadapi termasuk kesulitan dalam mengubah perilaku yang sudah tertanam dan mengatasi stigma sosial terkait HIV/AIDS di kalangan remaja. Sehingga dapat di simpulkan bahwa pengabdian masyarakat ini memerlukan pendekatan secara holistik yang berkelanjutan dalam memperkuat program sosialisasi.

Solvabilitas sebagai Cermin Nilai pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Fatimah, Siti; Anisaul Hasanah; Bustanul Ulum
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.10490

This study investigates the effect of solvability on firm value in the property and real estate sector listed on the Indonesia Stock Exchange for the period 2019–2023. The research is grounded in agency theory and signaling theory, emphasizing the importance of financial risk management in influencing market perception. Using a quantitative associative approach with purposive sampling of 50 companies, solvability is measured by Debt to Equity Ratio (DER) and firm value by Tobin’s Q. The results indicate that solvability has a negative and insignificant effect on firm value, suggesting that high leverage may reduce investor confidence. The study highlights the need for prudent debt management to maintain financial stability and firm valuation.

Maskulinitas CEO dan Implikasinya Terhadap Praktik Konservatif Akuntansi di Era Transparansi Khamidah, Nur; Rusdiyanto, Rusdiyanto; Hasanah, Anisaul
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.10762

Penelitian ini mengkaji pengaruh maskulinitas wajah CEO pria terhadap praktik konservatif akuntansi di era transparansi yang semakin berkembang. Di tengah peningkatan tuntutan keterbukaan informasi, penting bagi perusahaan untuk mengelola pelaporan keuangan dengan prinsip kehati-hatian. Tujuan penelitian ini adalah untuk mengidentifikasi bagaimana karakteristik fisik seorang CEO, khususnya tingkat maskulinitas wajahnya, dapat mempengaruhi kebijakan akuntansi yang diterapkan oleh perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2023. Data maskulinitas diukur menggunakan aplikasi ImageJ dan Stata, dan analisis data dilakukan dengan regresi panel menggunakan metode Pooled Least Square (PLS). Hasil penelitian menunjukkan bahwa semakin tinggi maskulinitas wajah CEO, semakin kecil kecenderungannya perusahaan untuk menerapkan konservatisme akuntansi. Sebaliknya, CEO dengan tingkat maskulinitas wajah rendah cenderung mendorong praktik akuntansi yang lebih konservatif. Temuan ini memberikan kontribusi penting dalam memahami bagaimana faktor psikologis dan fisik seorang CEO dapat mempengaruhi keputusan-keputusan strategis perusahaan, serta relevansinya dalam literatur teori agensi, konsistensi perilaku dan upper echelon.

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