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All Journal Jurnal Riset Akuntansi dan Keuangan RJABM (Research Journal of Accounting and Business Management) Performance : Jurnal Bisnis dan Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Devotion: Journal of Research and Community Service Akuntansi Bisnis & Manajemen (ABM) International Journal of Education, Teaching, and Social Sciences Jurnal Akuntansi, Auditing dan Investasi (JAADI) RESLAJ: Religion Education Social Laa Roiba Journal IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
Febriati, Febriati
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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Implementation of Merdeka Belajar Kampus Merdeka in the Accounting Study Program Pancha Bhakti University Risal, Risal; Kristiawati, Endang; Febriati, Febriati; Afif, ali
International Journal of Education, Teaching, and Social Sciences Vol. 4 No. 1 (2024): International Journal of Education, Teaching and Social Sciences
Publisher : Training and Research Institute Jeramba Ilmu Sukses (TRI - JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijets.v4i1.1436

Abstract

Through the application of MBKM, it is expected that students can optimally achieve learning outcomes, with the free opportunity to take learning credits outside the study program for three semesters. In the effort to implement the MBKM program, preparations are made starting with reviewing the curriculum that adapts to MBKM policies and collaborating with partners. In addition, it also requires readiness from all elements within the Panca Bhakti University environment. The purpose of this research is to see how far the MBKM policy has been implemented, the obstacles encountered in implementing the MBKM policy, as well as the efforts made at the university and faculty levels to support the implementation of the MBKM policy in the Panca Bhakti University Accounting Study Program. The method used in this research is a survey method. The results of the research show very positive things, where lecturers, education staff and students have supported the implementation of the MBKM policy in the Accounting Study Program and it is hoped that the results of this research can become recommendations in strengthening the application of MKBM at the faculty and university levels.
PENINGKATAN KOMPETENSI PETUGAS PENYULUH KOPERASI LAPANGAN (PPKL) BIDANG MANAJEMEN KEUANGAN KOPERASI Sartono, Sartono; Afif, Ali; Febriati, Febriati; Jaurino, Jaurino
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.29565

Abstract

Petugas Penyuluh Koperasi Lapangan (PPKL) adalah personil yang direkrut dan diangkat oleh Kementerian Koperasi dan Usaha Kecil Menengah Republik Indonesia. PPKL harus memiliki kompetensi yang sesuai dengan tuntutan pekerjaannya, mencakup pengetahuan dan pemahaman tentang koperasi, keterampilan berkomunikasi, serta kemampuan untuk meyakinkan anggota koperasi dan masyarakat agar mau berubah ke arah yang lebih baik sesuai dengan kesepakatan bersama. PPKL memiliki latar belakang yang beragam baik dari segi pendidikan formal maupun pengalaman, sehingga pemahaman mereka terhadap koperasi juga beragam. Untuk meningkatkan efektivitas pelaksanaan tugasnya, diperlukan kegiatan penguatan kapasitas dalam bentuk kegiatan Capacity Building bagi tenaga PPKL. Metode yang digunakan untuk mencapai tujuan kegiatan ini melibatkan pelatihan yang dilaksanakan secara klasikal dengan materi pengantar, materi inti, dan materi pendukung. Hasil yang di harapkan dari kegiatan ini adalah terbentuknya kompetensi PPKL khususnya pemahaman mengenai Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dalam rangka persiapan penerapan efektif tahun 2025. Hasil kegiatan tercapainya indikator kinerja PPKL melalui penetapan tujuan yang lebih jelas dan terukur, pelaksanaan bimbingan dan pendampingan yang lebih efektif, serta pelaporan hasil kerja yang lebih baik. Konsultasi serta Bimbingan Lanjutan via whatsapp serta kegiatan penguatan kapasitas ini diikuti dengan kegiatan Konsultasi Manajemen Koperasi.
Analisis Pengendalian Internal dan Dompet Digital Terhadap Keberhasilan UMKM Mempawah dengan E-Marketing Sebagai Moderasi Najua Amira, Syarifah; Febriati, Febriati; Afif, Ali
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 12 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i12.10508

Abstract

This study aims to determine how internal control systems, digital wallets, and e-marketing affect the success of MSMEs in Mempawah Regency. A quantitative research method was used. The data was analyzed using Partial Least Squares (PLS)-based Structural Equation Modeling (SEM). Data were obtained from 100 MSME respondents in Mempawah Regency through purposive sampling. The analysis results show that internal control systems influence the success of MSMEs. Likewise, digital wallets have been proven to influence the success of MSMEs. Conversely, e-marketing does not influence the success of MSMEs. In the meantime, the impact of internal control systems on MSMEs' success could be mitigated by e-marketing interactions. Likewise, e-marketing interaction was able to moderate The impact of digital wallets on the success of MSMEs. Therefore, it can be concluded that MSMEs' prosperity is significantly impacted by internal control systems and digital wallets, while the role of e-marketing is still less than optimal.
Analisis Implementasi Aplikasi Kasir Pada UMKM Di Kota Singkawang Apriliani Budi, Raine; Afif, Ali; Febriati, Febriati
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 2 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i2.607

Abstract

This research prioritizes discussing the implementation of the cashier application in UMKM in Singkawang City which aims to find out how the use of the cashier application is implemented and the factors that support decision making in using the cashier application. This research uses qualitative research methods with data collection used, namely observation, interviews and documentation. The data analysis techniques used are descriptions of observation results, flowcharts, detailed interviews. Based on the results of this research, in implementing the cashier application, sales activities are more effective and efficient because it makes it easier to carry out the process of recording goods price lists, inputting orders and carrying out transactions with customers. Sales reports that can be viewed in real time can provide more benefits than conventional cash register functions in general because they can combine several jobs into one system and can minimize errors that occur during data processing. And the factors that support the decision to use a cashier application can be influenced by internal and external factors.
Co-Authors Ali Afif Apriliani Budi, Raine Aris Setiawan Dwi Widyastuti, Reni Endang Kristiawati, Endang Jaurino, Jaurino Mayasafitri, Rina Najua Amira, Syarifah Sari, Wilda Sartono Sartono, Sartono Sri Rejeki, Yosepin Thia, Angelia Wulandari, Renny - Yahya, Rizky Fakhrul Yunita, Dhea Rizki