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All Journal Jurnal Pendidikan Vokasi Jurnal Pendidikan Akuntansi Indonesia Transformasi: Jurnal Pengabdian Masyarakat Dinamisia: Jurnal Pengabdian Kepada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat CARADDE: Jurnal Pengabdian Kepada Masyarakat JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Journal of Community Service and Empowerment International Journal of Economics, Management, Business, and Social Science J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Office Administration : Education and Practice Jurnal Akuntansi AKUNESA Mabsya: Jurnal Manajemen Bisnis Syariah Nomicpedia: Journal of Economics and Business Innovation Jurnal Masyarakat Madani Indonesia ABIS: Accounting and Business Information Systems Journal Vocational: Journal of Educational Technology JIFA (Journal of Islamic Finance and Accounting) Jurnal PROFIT: Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Berlina Hidayati
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Optimalisasi Pemahaman Literasi Administrasi Digital melalui Penyimpanan Dokumen Keluarga berbasis Digital untuk Mendukung Program Digitaliasi Desa Hidayati, Berlina; Hermanto, Febrika Yogie
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2025): Agustus
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31960/caradde.v8i1.2857

Abstract

Pengabdian Kepada Masyarakt (PKM) ini didasari pada fenomena tranformasi administrasi menuju digital sehingga perlu adanya pemahaman lebih terkait dengan urgensi literasi administrasi digital oleh masyarakat. Tujuan PKM ini adalah untuk memberikan edukasi kepada masyarakat di Desa Tanjungsari, Kecamatan Jogorogo, Kabupaten Ngawi melalui Kader PKK terhadap pengelolaan dokumen keluarga administrasi digital di era teknologi 4.0. PKM ini mengadopsi penelitian eksperimen dengan model quasi eksperimen, one group pretest-posttest design, dimana tingkat keberhasilan program dapat dilihat dari peningkatan kemampuan peserta pelatihan yang ditunjukkan dari hasil perhitungan N-Gain tes melalui Pretest dan Posttest. Hasil penelitian ini menunjukkan bahwa agenda pelatihan pengelolaan dokumen keluarga berbasis digital menggunakan Google Drive efektif dilaksanakan oleh seluruh peserta dilihat dari perolehan skor N-Gain. Efektivitas pelatihan ini menunjukkan bahwa kegiatan pelatihan yang diberikan masuk pada kategori sangat baik. Keberhasilan pelatihan ini diharapkan menjadi salah satu upaya untuk mewujudkan masyarakat yang sadar akan pentingnya pengelolaan dokumen digital di era industri 4.0 – era digital.
Tax education and tax compliance: A multi-ethnic analysis Hidayati, Berlina; Hermanto, Febrika Yogie; Nnamdi, Anthony Ogbolu
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.
MEMBERDAYAKAN PARIWISATA BERKELANJUTAN: PENGEMBANGAN KETERAMPILAN PEMANDU PANTAI GALUNG UNTUK DESTINASI UNGGULAN JURUAN DAYA Wardah Mazidatur Rohmah, Dewi; Sucipto, Sucipto; Nurmanita, Tiara Sevi; Hidayati, Berlina; Dhika Arif Rizqon, Muhammad
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 10 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i10.4139-4153

Abstract

Desa Juruan Daya di Sumenep memiliki potensi pariwisata yang belum tergarap, terutama di Pantai Galung. Salah satu hambatan utamanya adalah keterbatasan keterampilan pemandu wisata lokal. Studi ini bertujuan untuk meningkatkan keterampilan pemandu wisata dan menetapkan standar operasional guna mengangkat Pantai Galung menjadi destinasi wisata unggulan. Program pelatihan yang bersifat interaktif dan praktis mencakup pengetahuan destinasi, teknik pemanduan, protokol keselamatan, dan praktik pariwisata berkelanjutan. Peserta juga mengikuti simulasi lapangan untuk mempersiapkan skenario pemanduan nyata. Pelatihan ini juga mengintegrasikan elemen budaya lokal dan mempromosikan daya tarik sekitar serta produk UMKM seperti terasi. Dengan menetapkan standar operasional, inisiatif ini bertujuan mengelola kapasitas wisatawan dan meminimalkan dampak lingkungan, memastikan keberlanjutan Pantai Galung dalam jangka panjang. Hasil yang diharapkan termasuk peningkatan kinerja pemandu, pengalaman wisatawan yang lebih baik, dan model pariwisata berkelanjutan yang mendukung ekonomi lokal dan lingkungan. 
Enhancing the Capacity of MSMEs in Digital Marketing at the Modern Creative Industry Institution of Jombang Regency: Peningkatan Kapasitas UMKM dalam bidang Pemasaran Digital pada Lembaga Industri Kreatif Modern Kabupaten Jombang Fitra, Fitra; Sucipto, Sucipto; Hidayati, Berlina
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 4 (2024): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v8i4.19683

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic development, especially in developing countries. However, MSMEs still face challenges in optimally adopting digital technologies and platforms to improve their competitiveness. To overcome this problem, the community service program (PKM) was initiated with a focus on digitizing MSME products. This program involves training and mentoring tailored to the needs and challenges faced by MSMEs, as well as integrating digital marketing concepts and online marketing strategies. The evaluation results showed that the PKM program managed to achieve a high level of satisfaction from participants, with the majority of aspects of the program achieving a high success rate, exceeding 90% for almost all categories. This success shows that the PKM program is effective in increasing the knowledge, skills, and understanding of the partners involved. Furthermore, the existence of grants in the form of technology devices to the Jombang IKM institution to create digital content also shows efforts to support the sustainability of the program and the potential to have a positive impact in increasing product sales.
Digitalization for family documents: Improving awareness of digital archives using Google Drive for facing industry 4.0 Febrika Yogie Hermanto; Meylia Elizabeth Ranu; Triesninda Pahlevi; Jaka Nugraha; Berlina Hidayati; Anthony Ogbolu Nnamdi; Maratus Sholikah
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.
VALIDITAS MODUL PRAKTIK PERKANTORAN MENGGUNAKAN METODE PEMBELAJARAN ROLE-PLAYING BERBASIS 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, in partnership with Asosiasi Profesi Pendidikan Ekonomi Indonesia (ASPROPENDO)

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 researchis 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.
PENGARUH AKUNTABILITAS DAN INDEPENDENSI AUDITOR APARAT PENGAWAS INTERN PEMERINTAH (APIP) TERHADAP KUALITAS AUDIT Arshel Najla Qonisa; Indah Setia Utami; Berlina Hidayati; Rini Subekti; Elisabeth Ria Viana Praningtyas
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 2 (2026): Edisi Juni 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v7i2.18467

Abstract

Auditor Pengawas Intern Pemerintah (APIP) memegang posisi strategis dalam mempertahankan pertanggungjawaban serta keterbukaan informasi pengelolaan keuangan daerah. Namun, berbagai hambatan sering muncul seperti minimnya sumber daya, tekanan eksternal, serta rendahnya independensi auditor APIP yang sering menghambat kinerja. Situasi tersebut memicu penurunan kualitas audit dan membuka peluang terjadinya penyimpangan pada keuangan daerah. Oleh karena itu, diperlukan upaya untuk mengidentifikasi faktor-faktor yang dapat meningkatkan kualitas audit guna mendukung terciptanya tata kelola pemerintahan yang baik. Penelitian ini berkonsentrasi pada pengaruh akuntabilitas serta independensi auditor APIP terhadap kualitas audit melalui studi empiris pada Inspektorat Daerah Kabupaten Trenggalek. Metode kuantitatif kausal komparatif menjadi pendekatan utama dalam kajian ini. Referensi informasi maupun data yang dijadikan dasar acuan pada kajian ini ialah suatu data primer. Data tersebut dikumpulkan dengan mendistribusikan kuesioner sebagai instrumen survei kepada responden yakni auditor APIP. Responden ditentukan berdasarkan teknik purposive sampling sesuai kriteria penelitian yang telah ditetapkan. Prosedur analisis data diterapkan dengan regresi linier berganda untuk menguji hubungan antarvariabel penelitian. Temuan penelitian memperlihatkan bahwa akuntabilitas maupun independensi auditor APIP menunjukkan pengaruh positif maupun signifikan secara individual atau parsial maupun kolektif atau simultan terhadap kualitas audit di Inspektorat Daerah Kabupaten Trenggalek. Hasil penelitian ini mengindikasikan bahwa peningkatan akuntabilitas dan independensi auditor APIP dapat menjadi faktor penting dalam mendukung kualitas audit serta memperkuat akuntabilitas pengelolaan keuangan daerah.
How Does Financial Literacy Mediate the Relationship Between Tax Knowledge, Ethnicity Issue, and Trust in Government on Tax Compliance? Berlina Hidayati
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p331-352

Abstract

This study investigates the determinants of tax compliance by integrating cognitive, socio-cultural, and institutional factors within a unified analytical framework. Specifically, it examines the direct effects of tax knowledge, ethnicity issue, and trust in government on tax compliance, as well as the mediating role of financial literacy. Using a quantitative research design, primary data were collected through online questionnaire administered to 359 respondents. The data were analyzed by Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings indicate that tax knowledge and ethnicity issue significantly and positively influence tax compliance, whereas trust in government does not show a significant effect. Moreover, financial literacy significantly mediates the relationship between tax knowledge and tax compliance but fails to mediate the effects of ethnicity issue and trust in government. These findings suggest that financial literacy operates as a selective mediator, primarily translating knowledge into compliant behavior through cognitive pathways, while socio-cultural and institutional factors influence compliance through alternative normative mechanisms. This study contributes by proposing a nuanced behavioral model that differentiates competence-based and perception-based drivers of tax compliance, offering important implications for multidimensional tax policy design in developing and multicultural contexts.
Penerapan Solar Energi Untuk Pengembangan Daerah Wisata Berkelanjutan di Pantai Galung Desa Juruan Daya Kabupaten Sumenep Rahmad Purnama; Meirani Harsasi; Sucipto Sucipto; Tiara Sevi Nurmanita; Berlina Hidayati; Rini Febrianti
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 2 (2026): Mei
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/2thhqb27

Abstract

Kawasan wisata Pantai Galung, Desa Juruan Daya, Kabupaten Sumenep, Jawa Timur, menyimpan potensi alam yang besar namun terkendala keterbatasan infrastruktur listrik. Kondisi ini membatasi waktu operasional wisata dan menghambat peningkatan kesejahteraan masyarakat lokal. Program Pengabdian kepada Masyarakat (PKM) Universitas Terbuka hadir sebagai solusi dengan menerapkan teknologi solar energi berkapasitas 500 Wp di kawasan wisata tersebut. Kegiatan dilaksanakan menggunakan metode partisipatif yang melibatkan BUMDes Teratai, perangkat Desa Juruan Daya, pelaku usaha, dan masyarakat setempat. Instalasi sistem berhasil menyediakan penerangan 20 titik lampu LED dan empat outlet charging. Monitoring satu bulan menunjukkan sistem beroperasi dengan efisiensi rata-rata 77,9% dan produksi energi 2,25 kWh/hari. Dampak ekonomi yang terukur meliputi peningkatan omzet pelaku usaha rata-rata 40%, kenaikan jumlah pengunjung 25%, dan perpanjangan waktu operasional wisata empat jam per hari. Program edukasi kepada 45 peserta sosialisasi dan 25 peserta pelatihan teknis menghasilkan peningkatan skor pengetahuan rata-rata 85,9%. Hasil kegiatan membuktikan bahwa integrasi solar energi di kawasan wisata mampu mendorong pariwisata berkelanjutan sekaligus memberdayakan ekonomi masyarakat perdesaan secara nyata.
Exploring the Competencies of Administrative Staff in the Era of Artificial Intelligence: A Qualitative Study in Higher Education Berlina Hidayati
Journal of Office Administration : Education and Practice Vol. 5 No. 2 (2025): August
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/joaep.v5n2.p116-131

Abstract

The rapid digitalization of administrative services in higher education has accelerated the adoption of artificial intelligence (AI), fundamentally reshaping the competencies required of administrative staff. While previous research has largely focused on AI’s implications for teaching and learning, relatively little is known about how non-academic administrative personnel adapt to AI-enabled environments. This qualitative study explores the competencies needed by administrative staff to sustain accuracy, responsiveness, and accountability in an increasingly automated institutional landscape. Guided by Creswell’s qualitative research design, data were collected through semi-structured interviews with administrative staff across multiple units in a higher education institution. Thematic analysis following Braun and Clarke’s reflexive approach generated four interrelated themes. Findings show that administrative roles have expanded beyond procedural tasks toward interpretive, supervisory, and evaluative functions, requiring staff to understand how AI systems operate, validate AI outputs, and intervene in cases requiring contextual judgment. Data literacy emerged as critical for ensuring the accuracy and integrity of institutional reporting, while human oversight was essential for maintaining ethical and contextually appropriate decision-making. Continuous learning—supported by structured training and organizational mechanisms—proved indispensable for sustaining these competencies. The study contributes to current debates on AI in higher education by highlighting the multidimensional and socio-technical nature of administrative competency in the AI era and offers practical recommendations for workforce development and institutional policy.
Co-Authors Anthony Ogbolu Nnamdi Arshel Najla Qonisa Asrul Bahar Chatarina Umbul Wahyuni Devi, Hervina Renovaka Pradev Dhika Arif Rizqon, Muhammad Dwi Iriani Elisabeth Ria Viana Praningtyas Febrika Yogie Hermanto Fitra Fitra, Fitra Indah Setia Utami Indah Setia Utami Ita Fatkhur Romadhoni Jaka Nugraha Jazi' Muyassaroh Jazi’ Muyassaroh Mar'atus Sholikah Maratus Sholikah Meirani Harsasi Meylia Elizabeth Ranu Nnamdi, Anthony Ogbolu Nurmanita, Tiara Sevi Rahmad Purnama Restu Eri Adinata Ria Viana Praningtyas, Elisabeth Rini Febrianti Rini Subekti Rini Subekti Siti Sri Wulandari Sucipto Sucipto Sucipto Sucipto Sutirman Sutirman Tiara Sevi Nurmanita Triesninda Pahlevi Utami, Indah Setia Wardah Mazidatur Rohmah, Dewi