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All Journal Jurnal Pendidikan Akuntansi (JPAK) Ekuitas: Jurnal Pendidikan Ekonomi JAM : Jurnal Aplikasi Manajemen Jurnal Pengabdian UntukMu NegeRI Jati: Jurnal Akuntansi Terapan Indonesia Journal Publicuho JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Karinov Jurnal Abdi Insani Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Pengabdian kepada Masyarakat Ekuitas Jurnal Pnedidikan Ekonomi
Dwi Narullia
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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SOSIALISASI PERHITUNGAN PAJAK UMKM BERDASARKAN UU HPP (HARMONISASI PERATURAN PERPAJAKAN) PADA MAHASISWA WIRAUSAHA Ria Zulkha Ermayda; Muhammad Muhammad; Dwi Narullia
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 8: Januari 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i8.4507

Abstract

Kegiatan sosialisasi dalam rangka pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman dan pengetahuan kepada mahasiswa yang berwirausaha terhadap pemberlakuan UU HPP yang disertai dengan penyusunan laporan keuangan sesuai Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM). Pelatihan diselenggarakan pada aula D10 Fakultas Universitas Negeri Malang dihadiri tidak kurang dari 30 peserta ini dibagi menjadi 3 sesi, sesi pertama yaitu pemaparan materi mengenai penyusunan laporan keuangan berdasarkan SAK EMKM. Kemudian sesi kedua disampaikan materi mengenai UU HPP dan cara menghitung pajak yang harus dibayarkan berdasarkan peraturan tersebut. Selanjutnya diakhir sesi diberikan kesempatan bagi peserta untuk tanya jawab kepada pemateri dan simulasi perhitungan pajak UMKM. Hasil dari pelatihan dan pendampingan yang dilakukan, 100 persen peserta telah mampu memahami pemberlakukan UU HPP terkait pajak final UMKM dengan menghitung pajak usahanya berdasarkan kertas kerja yang disediakan oleh tim pelaksana.
Pengembangan Digital Learning Kit untuk Membantu Meningkatkan Kompetensi Siswa dalam Perhitungan Biaya Produksi dan Penetapan Harga Dwi Narullia; Setya Ayu Rahmawati; Satia Nur Maharani; Siti Mariyah
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 9 No. 2 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i2.41102

Abstract

We must overcome students' low understanding of cost accounting courses with learning models that follow learning needs. Blended learning answers these problems, namely, using learning kits in modules, handouts, videos, and questions. This study aimed to determine the effectiveness of the use of the blended learning model on student learning outcomes in cost accounting courses at the State University of Malang. Based on the results of the tests carried out, it was found that there were differences in student learning outcomes that were equipped with a learning kit and students who did not equip. This indicates that students get a better understanding conceptually or in solving real problems. Learning models equipped with learning kits will improve student competence as reflected in learning outcomes.
Edukasi Ragam Investasi Digital untuk Meningkatkan Peluang Passive Income UMKM Kota Malang Dhika Maha Putri; Dwi Narullia; Putri Regina Prayoga; Yongky Teguh Setiaji
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 1 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i1.29940

Abstract

Purpose – This activity aims to provide understanding to Micro, Small and Medium Enterprises (MSMEs) in managing their income and capital flows Design/methodology/approach – This service method is carried out by involving a combination of socialization and education programs that emphasize the importance of investing, providing practical guidance, and supervising digital investments made by MSME participants. Findings – After the service activities are carried out, it can increase knowledge and interest in digital investment among MSME players in the city of Malang so that MSME enthusiasm for investment as a passive income stream increases, while protecting them from fraud in investment Originality/value – Activities focus on the goal of broadening the perspective of MSME players regarding digital investment
Strategi Keberlanjutan Pariwisata: Optimalisasi Sudut Ruang dan Digital Marketing Kampoeng Kayoetangan Heritage Narullia, Dwi; Ermayda, Ria Zulkha; Putri, Dhika Maha; Qurrata, Vika Annisa; Dewi, Yana Respati
Jurnal KARINOV Vol 7, No 3 (2024): September
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v7i3p142

Abstract

Kampoeng Kayoetangan Heritage merupakan salah satu kampung tematik yang berada di Kota Malang. Keberadaan kampung heritage Kayoetangan ini menjadi salah satu kampung yang menonjolkan khas klasik dan budayanya. Penurunan pengunjung menjadi salah satu permasalahan yang ada di kampung heritage Kayoetangan karena terjadinya ketimpangan fasilitas antara koridor masuk dengan di dalam kampung heritage. Kemudian, di era digital ini tidak adanya konten di akun media sosial resmi Kelompok Kayoetangan Heritage yang bisa meningkatkan engagement user serta informasi yang komunikatif terhadap calon wisatawan potensif. Metode kegiatan dalam pengabdian ini adalah dengan metode pelaksanaan. Hasil pengabdian memberikan solusi yaitu mengoptimalisasi sudut ruang dengan artwork yang juga menonjolkan khas budayanya serta pembuatan konten sosial media yang berasal dari media sosial resmi kampung heritage yang menarik wisatawan potensif. Hasil penelitian menunjukkan terdapat peningkatan pada wisatawan yang masuk pada Kampoeng Kayoetangan Heritage karena adanya artwork yang menarik dan informasi yang didapatkan dari feeds instagram yang komunikatif dan menonjolkan kesan informatif. Kata kunci— Kampung Tematik, Kayutangan, Media Sosial, Artwork Abstract Kampoeng Kayoetangan Heritage is one of the thematic villages located in Malang City. This heritage village stands out with its classic charm and rich cultural heritage. A significant issue faced by Kampoeng Kayoetangan Heritage is the declining number of visitors, attributed to the unequal distribution of facilities between the entrance corridor and the interior of the heritage village. Furthermore, in this digital era, the absence of content on the official social media accounts of the Kayoetangan Heritage Group to boost user engagement and provide informative information to potential tourists is another challenge. The method used in this community service activity is an implementation-based approach. The outcome of the service provides a solution, which involves optimizing the space with artwork that highlights the cultural uniqueness and creating social media content derived from the official social media accounts of the heritage village. Research results reveal an increase in the number of tourists visiting Kampoeng Kayoetangan Heritage due to the captivating artwork and the informative and engaging content shared on Instagram feeds. In summary, this community service initiative has succeeded in enhancing stakeholder understanding and the management of Kampoeng Kayoetangan Heritage. Nevertheless, challenges such as area expansion, limited funding, and balanced expansion still require further solutions. Keywords— Thematic Village, Kayutangan, Social Media, Artwork
Peningkatan Produktivitas Melalui Pengembangan Aplikasi Pengelolaan Keuangan pada Sade Arch Design dan Building Dwi Narullia; Ria Zulkha Ermayda; Dhika Maha Putri; Sheila Febriani Putri; Nurman Fadhilah
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 3 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i3.29938

Abstract

Purpose – This article presents a community service initiative focused on enhancing financial management at SADE Arch Design & Building Micro, Small, and Medium Enterprises (MSMEs) through the implementation of a unique financial management application. Design/methodology/approach – The service activities spanned four stages: conducting Focus Group Discussions, developing the application, introducing it to partners, and evaluating its usage. The approach involved delivering both the developed financial management application and comprehensive training to the SADE Arch Design & Building MSMEs. Findings – The result of this service activity is the establishment of a financial management application equipped with various features that help SADE Arch Design & Building in preparing financial reports more easily and improve their financial management skills. In addition, this activity also helps SADE Arch Design & Building in improving financial understanding, practical application, measuring performance, strategic planning, and legal compliance. Originality/value – This service activity has a positive impact on improving the financial literacy of MSMEs, especially SADE Arch Design & Building, through the development of Microsoft Excel-based financial management applications. With the application of technology and innovative approaches, this activity has succeeded in increasing the efficiency and accuracy of financial reports, providing concrete solutions to traditional constraints in MSME financial management. is a solution to overcome the problems faced by MSMEs in Malang City.
MARKET REACTIONS TO DOMESTIC MARKET OBLIGATION (DMO) COAL PRICE POLICY CHANGES: EVIDENCE FROM INDONESIA Safitri, Titis Dyah; Maharani, Satia Nur; Narullia, Dwi
Jurnal Aplikasi Manajemen Vol. 19 No. 2 (2021)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2021.019.02.13

Abstract

The announcement of the Domestic Market Obligation (DMO) coal price policy becomes the signal for investment decision making. The event was an announcement related to the government that can affect shares in the capital market. The form of capital market efficiency knows how equal the information that investors can absorb and the signal that indicates investors' response, whether it is positive or negative. This research is a descriptive event study that uses twenty-one samples of coal mining subsector companies to determine capital market reactions to the Domestic Market Obligation (DMO) coal price policy announcement. During the observation period, there was a significant market reaction with a marked abnormal negative return. There is a leak of information before implementing policy, which makes the form of capital market efficiency is semi-strong form. Also, this is caused by the investor, which gets the difference of information degree based on the market efficiency hypothesis. The next research can use different event windows to increase the knowledge about the effect of the announcement of the Domestic Market Obligation (DMO) coal price policy towards market reaction.
VALUE RELEVANCE OF ACCOUNTING INFORMATION AND CORPORATE SOCIAL RESPONSIBILITY IN INDONESIA AND SINGAPORE Narullia, Dwi; Subroto, Bambang
Jurnal Aplikasi Manajemen Vol. 16 No. 1 (2018)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (92.075 KB) | DOI: 10.21776/ub.jam.2018.016.01.02

Abstract

This study aims to examine the value relevance of accounting information and corporate social responsibility (CSR) for measuring the firm value of companies in Indonesia and Singapore. This study used secondary data in the form of financial statements, annual reports, CSR/ sustainability reports, as well as the company’s stock price data. 34 companies were taken as a sample in this study during period 2013–2015. The results show that earnings information was relevant for measuring firm value, both in Indonesia and Singapore. The book value of equity and operating cash flow information was considered relevant in Singapore companies, but in Indonesia, this information was not considered relevant for measuring firm value. CSR information was considered irrelevant in both countries.
PELATIHAN MANAJEMEN KEUANGAN DAN INVESTASI UNTUK MENINGKATKAN LITERASI DAN SKILL KEUANGAN MAHASISWA Maha Putri, Dhika; Narullia, Dwi; Habibatus Sholihah, Finna
Jurnal Abdi Insani Vol 12 No 1 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i1.2104

Abstract

Personal finance is a skill that must be mastered and applied for life. However, mastering personal finance skills is still a challenge for students. Many students are trapped in online loans (pinjol) due to their lack of ability to manage personal finances effectively. This condition shows a significant gap in the mastery of financial skills, which if left unchecked can trigger bigger financial problems in the future. Based on this, this service activity was carried out to provide education and training on personal finance while introducing various investment instruments. The main goal is to help students manage their finances wisely and encourage them to start investing, in order to build long-term financial stability and avoid dependence on loans. The training participants came from universities and state universities in Malang City with a total of 30 participants. The service was conducted offline at the Malang Creative Center Building on the 4th floor with a duration of 3 hours. The materials provided include basic personal finance, personal finance pyramid, basic money management, and various investment instruments. The survey results showed that the service participants gained an understanding of financial management. Participants were able to identify steps in managing their personal finances more structurally and wisely, and began planning investments as part of a long-term financial strategy.  
Co-Authors Arisona Ahmad Bambang Subroto Dhika Maha Putri Fitri Purnamasari Habibatus Sholihah, Finna Maha Putri, Dhika Muhammad Muhammad Muhammad Nanda, Hanjar Ikrima Nila Cahayati Nurman Fadhilah Putri Regina Prayoga Qurrata, Vika Annisa Ria Zulkha Ermayda Safitri, Titis Dyah Satia Nur Maharani Setya Ayu Rahmawati Sheila Febriani Putri Siti Mariyah SITI MARIYAH Vitmiasih, Vitmiasih Yana Respati Dewi Yongky Teguh Setiaji