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Implementation Of Teams Games Tournament Learning Model Using Snakes And Ladders Media To Improve Learning Activities And Outcomes Fitri, Euis Nessia; Andrian, Deni Dwi
Jurnal Multidisiplin Sahombu Vol. 4 No. 02 (2024): Jurnal Multidisiplin Sahombu, (2024)
Publisher : Sean Institute

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Abstract

The objectives of this research are to describe the learning outcomes of students using the Teams Games Tournament method with the Snakes and Ladders media, and describe the learning activities of students using the Teams Games Tournament method with the Snakes and Ladders media. This research employs a qualitative approach with classroom action research. Data collection techniques were conducted through observation. The findings of this study indicate that the application of the Teams Games Tournament method using the Snakes and Ladders media has a positive impact on improving student learning outcomes, as evidenced by 32 out of 40 students, or 82.50%, achieving the minimum score. This positive increase in activity occurred after implementing the cooperative learning method Teams Games Tournament using the Snakes and Ladders media.
Edukasi dan Optimalisasi Sistem Informasi Aplikasi Pencatatan Informasi Keuangan W, Wardokhi; Fitri, Euis Nessia; Z, Zena
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 4 (2024): Juli
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13133991

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia, namun mereka sering menghadapi tantangan dalam pengelolaan keuangan. Pengabdian ini bertujuan untuk mengedukasi dan mengoptimalkan penggunaan aplikasi pencatatan informasi keuangan pada UMKM di Tangerang Selatan, dengan fokus pada penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Kegiatan pengabdian ini dilakukan pada PT Cipta Arka Niaga melalui metode presentasi dan edukasi penggunaan aplikasi SI APIK. Hasil menunjukkan bahwa penggunaan aplikasi SI APIK dapat mempermudah UMKM dalam mencatat transaksi keuangan dan menyusun laporan keuangan sesuai standar yang berlaku. Namun, tantangan berupa kurangnya pemahaman dan konsistensi dalam penerapan aplikasi masih dihadapi oleh pelaku usaha. Kesimpulan dari kegiatan ini adalah pentingnya konsistensi dalam penggunaan aplikasi dan perlunya sosialisasi lebih lanjut mengenai pengoperasian aplikasi SI APIK. Pengabdian ini diharapkan dapat membantu UMKM dalam meningkatkan transparansi dan akuntabilitas pengelolaan keuangan mereka serta memudahkan akses terhadap pendanaan eksternal.
SOSIALISASI DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA YAYASAN AL-MUNASHARAH Yusuf, Yusuf; Fitri, Euis Nessia; Rahmawati, Titah
 Jurnal Abdi Masyarakat Multidisiplin Vol. 3 No. 3 (2024): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v3i3.1809

Abstract

The Socialization and Training on Financial Statement Preparation program was conducted from November 11 to December 5, 2024, at Yayasan Al Munasharah, Pondok Cabe Ilir. This program aimed to enhance the understanding and skills of the foundation's management in preparing financial statements based on the Financial Accounting Standards (SAK). Through lectures, discussions, and simulations, participants gained knowledge on transaction recording, and the preparation of balance sheets, income statements, and cash flow statements. Evaluations showed a significant improvement in participants' understanding, positively impacting the transparency and accountability of the foundation's financial governance. This program serves as a strategic model to support the sustainability of educational foundation operations.
The Influence of Capital Intensity and Foreign Ownership on Tax Avoidance in Consumer Goods Industry Companies Dalimunte, Devi Sarmila; Fitri, Euis Nessia
Jurnal Multidisiplin Sahombu Vol. 5 No. 01 (2025): Jurnal Multidisiplin Sahombu (2025)
Publisher : Sean Institute

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Abstract

This study aims to examine the effect of capital intensity and foreign ownership on tax avoidance in consumer goods sector companies listed on the Indonesia Stock Exchange. Using a quantitative approach with associative research design, the data were analyzed through multiple linear regression. The population in this study includes all consumer goods manufacturing companies listed during the period of observation, while the sample consists of selected companies in the food and beverage subsector that meet specific criteria using purposive sampling. The research findings indicate that both capital intensity and foreign ownership have significant positive influences on corporate tax avoidance. Companies with substantial capital investment and higher proportions of foreign ownership tend to engage more actively in tax avoidance strategies. These results highlight the role of ownership structure and asset composition in shaping corporate tax behavior. The study contributes to the existing literature and offers insights for policymakers to strengthen tax regulation and improve compliance.
Assessing the Effects of Capital Structure and Corporate Governance on Financial Performance: Evidence from PT Bank Ganesha Tbk Euis Nessia Fitri
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

This study aims to analyze the influence of capital structure and corporate governance on the financial performance of PT Bank Ganesha Tbk. The research employs a quantitative approach using multiple linear regression analysis. The population in this study consists of all monthly financial data of PT Bank Ganesha Tbk from 2017 to 2023. The sample was obtained through a census technique by interpolating annual data into monthly data, resulting in 84 observations. The variables examined include the Debt to Equity Ratio (DER) as a proxy for capital structure, board size and the number of independent commissioners as indicators of corporate governance, and Net Interest Margin (NIM) as a measure of financial performance. The results show that capital structure and independent commissioners have a significant positive effect on financial performance, while board size does not show a significant influence. These findings underscore the importance of aligning financial strategies with effective governance practices in the banking sector.
THE INFLUENCE OF CAPITAL ADEQUACY RATIO, NON-PERFORMING LOANS, AND OPERATIONAL EXPENSES TO OPERATIONAL INCOME ON THE FINANCIAL PERFORMANCE OF PT BANK NEO COMMERCE TBK Euis Nessia Fitri
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This study aims to examine the influence of Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Operational Expenses to Operational Income (BOPO) on the financial performance of PT Bank Neo Commerce Tbk, measured by Return on Assets (ROA). A quantitative approach with a causal research design was applied. The study used secondary data derived from the published financial statements of PT Bank Neo Commerce Tbk, the Financial Services Authority (OJK), and Bank Indonesia, covering the period from 2017 to 2022. The population consisted of all financial reports during this period, with the sample selected through purposive sampling. The data were converted into monthly time-series through interpolation to enhance analysis granularity. Classical assumption tests and multiple linear regression analysis were conducted using SPSS. The results indicate that CAR positively and significantly affects ROA, while NPL has a negative and significant effect. BOPO, however, does not significantly influence ROA. The model demonstrates strong explanatory power regarding financial performance.
Organizational Resilience Development Model Irdiyansah, Iyan; Sintesa, Nika; Fitri, Euis Nessia; Hidayat, Dahlan; Kasih, Arisanti Muara
Golden Ratio of Social Science and Education Vol. 5 No. 1 (2025): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grsse.v5i1.1230

Abstract

This study aims to develop a model to strengthen organizational resilience in the form of a constellation model of variables, along with its mathematical model, which was identified in the field through an initial preliminary survey and interviews with pre-selected informants. The unit of analysis is LP3I Polytechnic Jakarta, involving 30 lecturers as informants and interviews with 11 campus heads to determine the research constellation identified in the field. The study will also uncover strategies and methods to enhance organizational resilience. From this model, research hypotheses are derived, which will be tested using path analysis during the quantitative research phase. The research begins with interviews with informants considered competent and recognized as experts in providing the expected responses. Subsequently, data reduction, data coding, data presentation, data analysis, and conclusion drawing are conducted. The research is carried out at LP3I Polytechnic Jakarta during the period of December to January 2025. The study identified several variables that are presumed to have a positive and dominant influence on organizational resilience, namely visionary leadership, knowledge management, empowerment, professional commitment, and trust as an intervening variable
PELATIHAN DAN WORKSHOP PENYUSUNAN PERANGKAT PEMBELAJARAN DI SMK SASMITA JAYA 1 PAMULANG TANGERANG SELATAN Akhirudin, Akhirudin; Alinurdin, Alinurdin; Fitri, Euis Nessia
Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) Vol. 2 No. 02 (2024): Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN), Agustus 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/abdimassean.v2i02.578

Abstract

Pembelajaran abad 21, guru dapat melakukan perubahan yaitu merubah pola pembelajaran tradisional yang berpusat pada guru menjadi pola pembelajaran yang berpusat pada siswa. Oleh sebab itu, perlu adanya perubahan paradigma berpikir dengan kegiatan pelatihan kepada guru-guru terkait perubahan perangkat pembelajaran abad 21 berbasis merdeka belajar tersebut. Tujuan pengabdian adalah Mampu menyusun RPP/modul ajar mata pelajaran yang diampunya, mampu menyusun perangkat asesmen mata pelajaran yang diampunya, mampu menerapkan model pembelajaran inovatif pada mata pelajaran yang diampunya dan mampu melakukan refleksi hasil pembelajaran yang diampunya. Berdasarkan hasil observasi yang dilakukan maka masih terdapat guru yang belum memahami sepenuhnya mengenai penyusunan prangkat pembelajaran secara utuh. Dengan diberikannya Pelatihan dan Workshop Penyusunan Perangkat Pembelajaran pada kurikulum merdeka, kemampuan guru meningkat dalam mengembangkan perangkat pembelajatan pada kurikulum merdeka.
Financial Governance Socialization for Public Organizations at the Community Empowerment Institution (LPM) of Rempoa Subdistrict Yusuf, Y.; Fitri, Euis Nessia; Febriyanto, Muhammad Ikhsan
Golden Ratio of Community Services and Dedication Vol. 5 No. 2 (2025): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v5i2.1468

Abstract

This community service program aims to improve financial governance in public organizations through a case study at the Community Empowerment Institution (LPM) of Rempoa Subdistrict. The LPM plays a key role in grassroots development but faces challenges in budget planning, bookkeeping, financial reporting, and internal control. The program employed participatory methods, including socialization, workshops, technical assistance, and focus group discussions. Results show a significant increase in participants’ understanding of public financial principles, with 75% able to draft simple budgets and 50% capable of accurate transaction recording. The program also led to the development of a basic internal control mechanism adopted by 80% of participants. These outcomes indicate that targeted interventions can strengthen transparency and accountability in local institutions. This initiative highlights the importance of capacity building and practical tools in empowering community organizations. Ongoing support and digital integration are recommended to sustain these improvements.
Determinants of Earning Management at Indonesias Coal Mining Companies Fitri, Euis Nessia; Hakim, Dani Rahman
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 1 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i1.3316

Abstract

This study analyzes the determinant of earning management based on profitability, firm size, institutional ownership, and audit committee on Indonesia's mining sector companies. This study uses panel data from the 2014-2019 financial report of 9 mining companies listed on the Indonesia Stock Exchange (IDX). The sample is determined by the purposive method, which resulted in 54 observations data. Using the common effect model (CEM) panel data analysis, this study has revealed that firm size and audit committee has a negative, but institutional ownership has a positive effect on earning management. Besides, profitability does not affect earning management. This study implies that companies need to improve their monitoring quality by adding more audit committee to reduce the earning management. The government is expected to facilitate the role of institutional investors so that they can be more optimal in the aspect of supervision, not just profit orientation. Future studies are expected to increase the number of data observations, variables, and more method to obtain the robustness result about earning management determinants.