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All Journal Jurnal Pendidikan Vokasi Jurnal Pendidikan Akuntansi Indonesia PROFIT : Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Dinamisia: Jurnal Pengabdian Kepada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat CARADDE: Jurnal Pengabdian Kepada Masyarakat JIFA (Journal of Islamic Finance and Accounting) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Journal of Community Service and Empowerment International Journal of Economics, Management, Business, and Social Science Journal of Office Administration : Education and Practice Mabsya: Jurnal Manajemen Bisnis Syariah Nomicpedia: Journal of Economics and Business Innovation ABIS: Accounting and Business Information Systems Journal JIFA (Journal of Islamic Finance and Accounting)
Berlina Hidayati
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The need of practical teaching in vocational high school of Automation and Office Management Program Febrika Yogie Hermanto; Sutirman Sutirman; Berlina Hidayati; Mar'atus Sholikah
Jurnal Pendidikan Vokasi Vol 9, No 3 (2019): November
Publisher : ADGVI & Graduate School of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.953 KB) | DOI: 10.21831/jpv.v9i3.26734

Abstract

The success of vocational education cannot be separated from the proper management of learning by its objectives.  This study aims to explore the pitfalls and the needs of practical teaching in the Vocational High School of Automation and Office Management Program (AOMP) in Yogyakarta city. This research uses a descriptive method with a qualitative approach. The data obtained were analyzed by using the qualitative analysis model of Miles and Huberman with stages: data reduction, presenting data, verifying data, and concluding data. The results of this study show that the complex equations that are occurred in practical learning of the Vocational High School of AOMP are including the absence of practical teaching materials that are relevant to the industry, there is no specific time for practical learning, lack of facilities and infrastructures, deficiency tools and time to use office laboratories, and there are new types of jobs in the office workforce that are difficult to be followed. Moreover, these matters are complicated for schools to be embodied in the form of practical learning, resulting in poorly trained vocational students in doing their duty that fit the areas of expertise learned. This hardship implies that vocational students become less confident in doing their jobs in the industry either during an internship program or when working in the industry. This research is limited to pitfalls that occur in Yogyakarta City and in schools, which are the subject of this research.
VALIDITAS MODUL PRAKTIK PERKANTORAN MENGGUNAKAN METODE PEMBELAJARAN ROLE-PLAYING BERDASARKAN KEBUTUHAN INDUSTRI Febrika Yogie Hermanto; Siti Sri Wulandari; Jazi' Muyassaroh; Berlina Hidayati
Jurnal PROFIT: Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9, No 2 (2022): Jurnal PROFIT: Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Pendidikan Ekonomi FKIP Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36706/jp.v9i2.19014

Abstract

Office practice learning in Vocational High Schools (VHS) is not fully following the needs of the industry because the learning carried out is still partial to each Basic Competence (KD) in the curriculum. The purpose of this study is to reveal the validity of the product resulting from the development of the office practice module using the role-playing method based on industry needs. This research is a type of development research using the ADDIE model. The research results are focused on the module assessment results by material experts, design experts, and learning experts. The results of this study indicate that the module is considered very feasible by the expert with an average score of 4.44 out of a maximum score of 5. The assessment of the material expert is 4.50, the assessment of the learning expert is 4.30, and the assessment of the design expert is 4.52. Thus, it can be stated that the resulting product is valid and feasible to use for the target group. Modules that are valid and feasible to use are expected to achieve the learning objectives that have been set.Pembelajaran praktik perkantoran di Sekolah Menengah Kejuruan (SMK) belum sepenuhnya sesuai dengan kebutuhan Industri karena pembelajaran yang dilakukan masih bersifat parsial pada tiap Kompetensi Dasar (KD) yang ada di dalam kurikulum. Tujuan dari penelitian ini adalah untuk mengungkap validitas produk hasil pengembangan modul praktik perkantoran menggunakan metode role-playing berdasarkan kebutuhan industri. Penelitian ini merupakan jenis penelitian pengembangan dengan menggunakan model ADDIE dimana hasil penelitian difokuskan pada hasil penilaian modul oleh para ahli yang terdiri dari ahli materi, ahli desain, dan ahli pembelajaran. Hasil penelitian ini menunjukkan bahwa modul dinilai sangat layak oleh ahli dengan nilai rata-rata 4,44 dari skor maksimal 5. Penilaian ahli materi 4,50, penilaian ahli pembelajaran 4,30, dan penilaian ahli materi. dari ahli desain adalah 4,52. Dengan demikian, dapat dinyatakan bahwa produk yang dihasilkan valid dan layak digunakan untuk kelompok sasaran. Modul yang valid dan layak digunakan diharapkan dapat mencapai tujuan pembelajaran yang telah ditetapkan.
ANALISIS KOMPETENSI AUDITOR INTERNAL TERHADAP KEMAMPUAN PENDETEKSIAN FRAUD Berlina Hidayati
ABIS: Accounting and Business Information Systems Journal Vol 7, No 4 (2019): November
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v7i4.58866

Abstract

Abstrak Seluruh organisasi baik organisasi bisnis dan nonbisnis menghadapi ancaman fraud yang sulit untuk dihindari. Fraud menyebabkan kerugian yang tidak dapat diperkirakan jumlahnya dengan pasti sehingga organisasi melalui auditor internal harus mampu melakukan mitigasi pada kasus fraud. Penelitian ini mendeskripsikan kompetensi auditor internal dan perlunya kompetensi tersebut terhadap kemampuan pendeteksian fraud. Penelitian ini menggunakan teori konstruktivisme dan teori kompetensi untuk mendeskripsikan kompetensi auditor internal dan pengembangannya dalam melaksanakan pekerjaan mereka, terutama yang berkaitan dengan kemampuan pendeteksian fraud. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus pada Satuan Internal Universitas Negeri Yogyakarta (SPI UNY) melalui teknik wawancara mendalam dan dokumentasi. Penelitian ini memanfaatkan rerangka kompetensi auditor internal The Institute Internal Auditor (IIA). Kompetensi auditor internal dianalisis secara deskriptif dengan reduksi data, penyajian secara naratif, dan penarikan simpulan terhadap kemampuan pendeteksian fraud yang melekat pada fungsi auditor internal SPI UNY.Penelitian ini menyimpulkan bahwa SPI UNY tidak memiliki dan memprioritaskan prosedur pendeteksian fraud sehingga kompetensi belum secara optimal dimanfaatkan untuk pendeteksian fraud. Auditor internal hanya mengandalkan firasat dan perasaan untuk pendeteksian fraud. Padahal, auditor internal telah memiliki kompetensi inti yang baik dalam pelaksanaan pekerjaan rutin.
Bagaimana Work-life Balance dan Pengalaman Kerja Mempengaruhi Komitmen Organisasi? (Studi pada Perusahaan Efisiensi dan Konversi Energi di Indonesia) Berlina Hidayati
Nomicpedia: Journal of Economics and Business Innovation Vol. 2 No. 2 (2022): September
Publisher : Inspirasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.389 KB)

Abstract

This study aimed to analyze the effect of Work-life Balance and Organizational Experience on Organizational Commitment, where in theory these two things have contributed to the ownership of organizational commitment held by employees. This research was conducted at CV. Samaco uses a saturated sample, where the number of samples used in this study is 50 employees. The data collection method in this research uses a questionnaire that is distributed online via the Google form link. Furthermore, the analysis of this study uses multiple linear regression analysis with the help of the SPSS 24 analysis tool. Based on the results of the hypothesis testing, they show that Work-life Balance and Organizational Experience affect Organizational Commitment either partially or simultaneously. This indicates that Work-life Balance and Organizational Experience in energy efficiency and conversion company significantly influence employee commitment to the company where they work.
Tax education and tax compliance: A multi-ethnic analysis Berlina Hidayati; Febrika Yogie Hermanto; Anthony Ogbolu Nnamdi
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 1 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i1.6231

Abstract

For an emerging economy such as Indonesia, income taxes significantly contribute to her revenue generation profile. The efficacy of tax education during taxpayers' educational trajectory stands as a pivotal factor in achieving successful tax revenue collection. The primary objective of this study is to examine the impact of tax education on tax compliance among students from diverse ethnic backgrounds. This is a descriptive study with a quantitative approach. Open-ended questionnaires were developed, tested, and distributed to students. A total of 372 valid responses were returned and the data was analyzed using the Smart PLS tool. Findings from the analysis revealed a significant effect of tax education on tax compliance across all ethnic groups (Javanese, Sundanese, Batak, Minang, Malay, and Others) with the maximum and minimum effect recorded in the Sundanese (73.5%) and Batak (47.2%) respectively. This study contributes to bridging the research gap in tax education and tax compliance from a multi-ethnic approach in Indonesia. It is recommended that public tax awareness campaigns, targeted at both students and the public in Indonesia be sustained, as this drives an increase in tax compliance across all ethnicities in the medium to long term. This research makes a theoretical contribution by highlighting the significance of tax education as a determining factor. From a policy perspective, this study offers valuable insights to education policymakers, emphasizing the necessity for regular enhancements and adaptations in tax education practices.
Tax Knowledge and Appropriate Tax Technology on Tax Compliance: Study on Micro Small and Medium Entreprises (MSMEs) in Batam City Hidayati, Berlina; Utami , Indah Setia; Hermanto, Febrika Yogie
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 3 (2023): September 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i3.273

Abstract

This research aims to reveal the attitude of Tax Compliance in Micro, Small, and Medium Enterprises (MSMEs) in Batam, with the independent variables of tax knowledge and tax technology, in line with the current development of technology-based industries. This research is quantitative research using an open questionnaire of 128 respondents from MSMEs in Batam. This research uses regression analysis with the SPSS application tool. This study shows that partially or simultaneously tax education, online tax registration, online tax reporting, and online tax remittances influence the tax compliance of MSMEs in Batam. Partially, this research reveals that mastery of tax knowledge can increase tax compliance among MSMEs in Batam, where the potential for increasing tax compliance is 65.3%. Besides, the appropriate tax technology that has the most influence on compliance is online tax reporting 78.8%; online tax remittance 75.6%; and online tax registration 70.8% in order of influence on tax compliance from largest to smallest. Then, simultaneous tax education, online tax registration, online tax reporting, and online tax remittances can increase MSME tax compliance in Batam by 68.6%. These findings confirm that there is potential to increase regional income through taxes in Batam by providing special treatment regarding tax education and appropriate tax technology variables to MSMEs.
Millennial Vs Gen Z: Tax Knowledge, Tax Education, and Tax Compliance Hidayati, Berlina; Utami, Indah Setia
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 2 (2024): May 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.434

Abstract

This research aims to compare how Millennials and Gen Z view tax knowledge, tax education, and tax compliance so educators can develop more effective tax education programs. This research uses a quantitative study by using 804 students of the Taxation Department at Universitas Terbuka as respondents and uses comparative analysis. This finding shows that social media behavior, speed in obtaining information, and demands for solving problems creatively and innovatively, can be important factors that influence these significant differences. This fact confirms that skills in utilizing information and communication technology to understand and solve problems will encourage them to get information in tax knowledge, tax education, and tax compliance, even though this is greatly influenced by each individual's self-regulated learning.
COMPARATIVE STUDY THE EFFECT OF ISLAMIC ETHICAL IDENTITY ON PERFORMANCE OF ISLAMIC BANK Utami, Indah Setia; Hidayati, Berlina
Jurnal Pendidikan Akuntansi Indonesia Vol 21, No 2 (2023): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v21i2.68792

Abstract

The current business environment and financial performance are focus of current Islamic banking empirical research. Optimizing wealth is the main objective of the business environment of companies in all countries, including Islamic banking, where this may have eliminated the intermediation function of Islamic banks to carry out activities that are more in line with the framework of the Maqasid Syariah approach. This research aims to analyze whether there are differences in the influence of index EII on performance between sharia banking in three area with muslim majority. The research method uses content analysis of the 2016-2020 financial reports and multiple regression analysis. Samples were taken from three regions with the largest market shares, including Indonesia, Malaysia and countries in the GCC. The research results show that in Indonesia and Malaysia, EII has no effect on financial performance, while in the GCC EII has an effect on financial performance. This illustrates that there are differences between Indonesia-Malaysia and the GCC, where in Indonesia and Malaysia, customer preferences do not focus on how widely banks implement Islamic ethical identities. Meanwhile, in the GCC, customers consider the application and disclosure of Islamic ethical identity to be taken into consideration in determining a sharia bank. Key words: Ethical Identity Index, Financial Performance, Islamic Banks
Digitalization for family documents: Improving awareness of digital archives using Google Drive for facing industry 4.0 Hermanto, Febrika Yogie; Ranu , Meylia Elizabeth; Pahlevi, Triesninda; Nugraha , Jaka; Hidayati, Berlina; Nnamdi , Anthony Ogbolu; Sholikah, Maratus
Journal of Community Service and Empowerment Vol. 5 No. 2 (2024): August
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v5i2.30323

Abstract

It is necessary to understand digital-based family document management through training activities provided to the women's community in Sukodono-Sidoarjo. The aim of this program is to increase awareness of digital-based family document management in the era of technology 4.0 by providing lectures and practice of digital family archiving using Google Drive to mothers who have direct contact with managing documents in the family. This Community Service adopts experimental research with a quasi-experiment model, one group pretest-posttest design, where the level of success of the program can be seen from the increase in the training participants' abilities as shown by the results of the N-Gain Test calculation through Pretest and Posttest, affective scores, and psychomotor scores each participant. The results show that the digital-based family document management training agenda using Google Drive was effectively implemented by all participants based on the cognitive, affective and psychomotor aspects of this training. The effectiveness of this training has implications for increasing public awareness of digital archives for family documents owned by all participants, where this awareness is aimed at the use of digital public services in Sidoarjo. The use of the digital public service agenda promoted by the Government is an effort to increase SDGS 9 achievements in the indicator of the proportion of the population served by mobile broadband. Thus, the better prepared the community is to support digital public services, the higher the SDGs 9 score in a region/region.
Analisis Daya Saing Ekspor Komoditi Unggulan Perkebunan Indonesia di Pasar Internasional Hidayati, Berlina; Devi, Hervina Renovaka Pradev; Hermanto, Febrika Yogie; Adinata, Restu Eri
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 2 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i2.26388

Abstract

This research aims to determine the competitiveness value of Indonesia's exports in plantation commodities during 2018 - 2022. This research is motivated by the increasing growth in the production volume of Indonesian plantation commodities, so it is necessary to examine whether this growth is also accompanied by the value of competitiveness in the international market. This research uses import-export data obtained from the United Nation Commodity Trade and the Revealed Comparative Advantage (RCA) analysis method. The research results show that Indonesian exports of palm oil, rubber, copra and coffee consistently have high competitiveness in the international market. However, clove and pepper commodities will experience a decline or low competitiveness in 2022 with values ​​of 0.2 and 0.9. The competitiveness of Indonesia's exports in plantation commodities remained strong during the pandemic and was able to become a pillar of the economy. This indicates that the government needs to pay attention to the plantation sector in a sustainable manner
Co-Authors Adinata, Restu Eri Anthony Ogbolu Nnamdi Chatarina Umbul Wahyuni Devi, Hervina Renovaka Pradev Dhika Arif Rizqon, Muhammad Febrika Yogie Hermanto Fitra Fitra, Fitra Jazi' Muyassaroh Mar'atus Sholikah Nnamdi , Anthony Ogbolu Nnamdi, Anthony Ogbolu Nugraha , Jaka Nurmanita, Tiara Sevi Ranu , Meylia Elizabeth Ria Viana Praningtyas, Elisabeth Rini Subekti Setia Utami, Indah SHOLIKAH, MARATUS Siti Sri Wulandari Sucipto Sucipto Sutirman Sutirman Triesninda Pahlevi Utami , Indah Setia Utami, Indah Setia Wardah Mazidatur Rohmah, Dewi