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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Al-Jabar : Jurnal Pendidikan Matematika Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat SAR (Soedirman Accounting Review): Journal of Accounting and Business JTAM (Jurnal Teori dan Aplikasi Matematika) JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Edunomika (JIE) Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Ilomata International Journal of Management International Journal of Community Service Proceedings Series on Social Sciences & Humanities Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Paradoks : Jurnal Ilmu Ekonomi Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Kalam CITAKARYA Jurnal Pengabdian Masyarakat
Hapsari, Ira
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Strengthening 21st-Century Skills: A Community Service Initiative To Improve Computational, Critical, And Creative Thinking In Pre-Service Teachers In Malaysia: Community Service Nugroho Yanuarto, Wanda; Hapsari, Ira; Ikram Zakaria, Mohamad
International Journal Of Community Service Vol. 5 No. 3 (2025): August 2025 (Indonesia - Rusia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i3.888

Abstract

This community service initiative was conducted to strengthen 21st-century skills, particularly computational, critical, and creative thinking, among pre-service teachers at Universiti Teknologi Malaysia (UTM). The program was designed as a training workshop that combined interactive lectures, hands-on activities, and collaborative problem-solving tasks to expose participants to innovative approaches in teaching and learning. A total of sixty pre-service teachers participated in the program, engaging in activities that integrated computational thinking strategies with opportunities for critical reflection and creative expression. Evaluation data were collected through pre- and post-training questionnaires, reflective journals, and group discussions. The findings revealed notable improvements in participants’ ability to analyze problems systematically, apply logical reasoning, and generate innovative solutions within educational contexts. Furthermore, the participants expressed positive attitudes toward adopting these skills in their future teaching practice. This initiative demonstrates the potential of structured community service programs to support the development of essential 21st-century competencies among pre-service teachers, contributing to the broader goal of preparing future educators to meet the challenges of contemporary education.
Realizing sustainable development goal 4 (SDG 4): Examining quality processes, content, and outcomes in higher education students Yanuarto, Wanda Nugroho; Setyaningsih, Eka; Hapsari, Ira; Fukui, Masanori
Al-Jabar: Jurnal Pendidikan Matematika Vol 16 No 2 (2025): Al-Jabar: Jurnal Pendidikan Matematika
Publisher : Universitas Islam Raden Intan Lampung, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ajpm.v16i2.28533

Abstract

Purpose: This study explores how Sustainable Development Goal 4 (SDG 4), which emphasises inclusive, equitable, and quality education, is implemented in the context of Indonesian higher education. It focuses on how the quality of teaching processes, curriculum content, and student learning outcomes interact to shape meaningful learning experiences. Method: A cross-sectional quantitative design was used, involving 638 university students from Universitas Muhammadiyah Purwokerto, Indonesia. Data were collected through a structured questionnaire and analysed using Structural Equation Modelling (SEM-AMOS) to examine both direct and indirect relationships among instructional practices, curriculum relevance, and learning achievement. Findings: The analysis showed a strong and positive connection between the quality of educational processes and student outcomes. However, weaker or even negative links were observed between process quality and content, as well as between content and outcomes, suggesting that good teaching practices alone are insufficient without a coherent and relevant curriculum design. Significance: This study deepens the understanding of SDG 4 by showing how pedagogy and curriculum alignment jointly contribute to learning equity in universities. The findings offer practical insights for educators and policymakers striving to enhance teaching quality and inclusiveness in higher education.
Peningkatan Literasi Keuangan dan Financial Life Skills: Upaya Mencegah Dampak Buruk Pinjaman Ilegal di Masyarakat Setyorini, Christina Tri; Maula, Kholida Atiyatul; Rismayani, Gista; Pandansari, Tiara; Hapsari, Ira
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.14445

Abstract

Literasi keuangan sangat penting bagi individu dan bisnis untuk membuat keputusan keuangan yang tepat, mengelola uang mereka secara efektif, dan mengakses layanan keuangan. Kurangnya literasi keuangan dapat menyulitkan individu dan dunia usaha untuk memahami manfaat dan risiko produk dan layanan keuangan, yang dapat membatasi kemampuan mereka untuk mengakses dan menggunakan layanan keuangan kegiatan ini bertujuan untuk memberikan liteasi keuangan serta financial life skills terhadap masyarakat desa pasirukem di kabupaten karawang , kegiatan ini dihadiri oleh perangkat desa pasirukem dan masyarakat pasirukem, setelah melakukan pelatihan dan mnyebarkan pretest dan post tes terkait pemahaman dan pengetahuan tentang literasi keuangan dan pengelolaan keuangan maka ditemukan terdapat peningkatan literasi keuangan dan keterampilan keuangan pada peserta sebesar 88% dari total peserta, yang menunjukkan efektivitas dari kegiatan penyuluhan yang telah dilakukan.Terdapat perbedaan signifikan antara kondisi sebelum dan setelah dilakukan penyuluhan, menunjukkan bahwa kegiatan penyuluhan telah memberikan dampak yang positif pada literasi keuangan dan keterampilan keuangan peserta
Pengabdian kepada Masyarakat (PKM) Aplikasi E-Plaza “Laku Jual” Pada Paguyuban Pedagang Sunday Morning UMP di Kota Purwokerto Hapsari, Ira; Pandansari, Tiara; Romodon, Dion
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Peningkatan kualitas pemasaran yang baik menjadi salah satu komponen penting dalam melakukan penjualan, tidak terkecuali pelaku Usaha Mikro Kecil dan Menengah (UMKM) Paguyuban Pedagang Sunday Morning UMP di Kota Purwokerto. Saat ini, penjualan masih dilakukan secara tatap muka dan pencatatan keuangan dilakukan secara manual. Sebagai pelaku usaha, sebaiknya kita selalu mengikuti perkembangan jaman dan menyesuaikan dengan kebutuhan pasar akan digitalisasi pemasaran dan penjualan. Untuk mengatasi ini, tim IbM akan menyediakan aplikasi E-Plaza “LakuJual” yang memungkinkan para pedagang menjual produk secara online. Metode pelaksanaan program IbM adalah memberikan penyuluhan tentang penyusunan rencana pemasaran yang lebih profesional, pengoptimalan peluang bisnis sesuai potensi dan kearifan lokal warga desa, pelatihan penggunaan aplikasi online serta melakukan pendampingan pemasaran menggunakan aplikasi tersebut. Dengan adanya pengoptimalan pemasaran dan penjualan secara online, disamping penjualan tatap muka, diharapkan akan meningkatkan penjualan dan kesadaran masyarakat akan produk sehat serta meningkatkan keterampilan digital UMKM
Pengaruh Leverage dan Likuiditas terhadap Financial Distress dengan Sudut Pandang Profitabilitas sebagai Moderasi Rangga, Tegar Dwi; Hapsari, Ira; Santoso, Suryo Budi; Santoso, Slamet Eko Budi
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 1 (2025): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i1.10703

Abstract

This study aims to investigate the role of leverage and liquidity in financial distress, with profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia – BEI) during the 2021–2023 period. The research sample was selected using the purposive sampling technique, with criteria requiring companies to publish complete annual financial reports within this period. Based on these criteria, 68 companies were obtained as the research sample. Data analysis was conducted using SPSS 26 with the moderated regression analysis technique. The results indicate that leverage has a negative effect on financial distress, while liquidity has a positive effect on financial distress. However, profitability does not moderate the effect of leverage and liquidity on financial distress. These findings are expected to provide valuable insights for stakeholders in the property and real estate industry in designing strategies and making appropriate decisions to mitigate the risk of financial distress in companies.
PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING, CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Shofiyatun, Yeni; Fakhruddin, Iwan; Hariyanto, Eko; Hapsari, Ira
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12914

Abstract

The aim of this research was to analyze the influence of disclosure of Islamic Social Reporting (ISR), Corporate Social Responsibility (CSR), Independent Board of Commissioners (DKI) and Sharia Supervisory Board (DPS) on Financial Performance in Sharia Commercial Banks. This type of research is quantitative research. The population in this research is Sharia Commercial Banks in Indonesia which are registered with the Financial Services Authority (OJK) from the 2018-2022 period. The number of samples used were 66 data of 15 bank in Indonesia. The sampling technique used was purposive sampling. The data collection method is observation through data analysis techniques using E-views 12. The results of this study show that (1) Islamic Social Reporting (ISR) has no effect on financial performance, (2) Corporate Social Responsibility (CSR) has an effect positively on the financial performance, (3) the Board of Independent Commissioners (DKI) has a positive influence on the financial performance, (4) the Sharia Supervisory Board (DPS ) has no effect on the financial performance.
The Model of Creative Thinking, Critical Thinking, and Entrepreneurial Skills Among University Students Yanuarto, Wanda Nugroho; Hapsari, Ira
JTAM (Jurnal Teori dan Aplikasi Matematika) Vol 6, No 2 (2022): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jtam.v6i2.7467

Abstract

Digital skills for the twenty-first century are comprise of four fundamental capabilities: cognition abilities; process capabilities; systems capabilities; and social skills. Using one's ability to think creatively to demonstrate cognitive abilities can be very effective. On the other hand, critical thinking is a skill that can be developed at the university level and is used to transform raw data into meaningful information. Furthermore, the study purpose is investigate the relationship the entrepreneurial skills in students in the world of education, both in terms of educational and economic issues. Researchers are looking into the relative importance of creative thinking (CRE), critical thinking (CRI), and entrepreneurial skills (ETS) as primary predictors of success when it comes to learning and mastering skills in the technologically advanced development society (TCDS). In this study, which takes a quantitative approach, a cross-sectional survey gathers data. In order to analyze the relationship formed by CRE, CRI, and ETS among university students in TCDS, we used the structural equation model (SEM) method. In this study, 85 students from the Faculty of Teacher Training and Education, and 315 students from the Faculty of Economics and Business at Universitas Muhammadiyah Purwokerto participated, for a total of 315 students. The following research procedures were used in this investigation: (3) The relationship between CRE, CRI, and ETS was determined using a Structural Equation Model (SEM). In addition, the findings of this study include the following points: The EFA and CFA analysis revealed that the CRE construct contained four valid sub-constructs, while the CRI and ETS constructs each contained five valid sub-constructs. The results of the SEM analysis revealed a statistically significant relationship between CRE, CRI, and ETS, with a moderately significant relationship between CRE and ETS ( = 0,291), as well as a statistically significant relationship between CRI and ETS ( = 0,143). The correlation between CRE and CRI, on the other hand, was found to be high ( = 0.894). Finally, demonstrate that the CRE, CRI, and ETS have played a role in improving the performance of university students during the TCDS era.
Strengthening 21st-Century Skills: A Community Service Initiative To Improve Computational, Critical, and Creative Thinking In Pre-Service Teachers In Malaysia Nugroho Yanuarto, Wanda; Hapsari, Ira; Ikram Zakaria, Mohamad
International Journal Of Community Service Vol. 5 No. 4 (2025): November 2025 ( Indonesia - Thailand - Malaysia - Timor Leste - Philippines )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i4.949

Abstract

This community service initiative was conducted to strengthen 21st-century skills, particularly computational, critical, and creative thinking, among pre-service teachers at Universiti Teknologi Malaysia (UTM). The program was designed as a training workshop that combined interactive lectures, hands-on activities, and collaborative problem-solving tasks to expose participants to innovative approaches in teaching and learning. A total of sixty pre-service teachers participated in the program, engaging in activities that integrated computational thinking strategies with opportunities for critical reflection and creative expression. Evaluation data were collected through pre- and post-training questionnaires, reflective journals, and group discussions. The findings revealed notable improvements in participants’ ability to analyze problems systematically, apply logical reasoning, and generate innovative solutions within educational contexts. Furthermore, the participants expressed positive attitudes toward adopting these skills in their future teaching practice. This initiative demonstrates the potential of structured community service programs to support the development of essential 21st-century competencies among pre-service teachers, contributing to the broader goal of preparing future educators to meet the challenges of contemporary education
Determinants of Tax Aggressiveness with Corporate Governance as a Moderation Variable in Technology Sector Companies in Indonesia Ramadani, Hikmah Amalia; Pandansari, Tiara; Kusbandiyah, Ani; Hapsari, Ira
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2179

Abstract

This study examines how Corporate Social Responsibility (CSR) and Executive Character influence Tax Aggressiveness, and evaluates whether Corporate Governance moderates these relationships in technology companies listed on the IDX during 2020–2024. This study uses a quantitative approach with secondary data from the annual reports of technology companies listed on the IDX. Using purposive sampling, 117 panel observations from 28 companies were obtained. The analysis was conducted using Moderated Regression Analysis (MRA) with SPSS 27 to test both direct and interaction effects. Classical assumption tests were also carried out to ensure the regression model validity. The results of this study found that CSR and Executive Character have a negative influence on tax aggressiveness. Corporate Governance, proxied by independent commissioners moderates the relationship but strengthens CSR and Executive Character on tax aggressiveness, indicating ineffective monitoring. The findings suggest that although CSR and executive character reduce tax aggressiveness, corporate governance mechanisms are not yet effective in overseeing tax related decisions. This implies that governance structures tend to function symbolically rather than substantively, highlighting the need for firms and regulators to strengthen the quality and effectiveness of tax supervision.
Digital Transformation Towards Firm Value: The Moderating Role of Intellectual Capital Components Tahara, Helena Ali; Pratama, Bima Cinintya; Fitriati, Azmi; Hapsari, Ira
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2188

Abstract

Digital transformation is increasingly viewed as a source of corporate value creation; however, empirical evidence is mixed, suggesting that digitization does not automatically lead to increased corporate value. Based on the resource-based view, this study examines the role of intellectual capital, consisting of human capital, structural capital, and physical capital, in moderating the relationship between digital transformation and corporate value in the consumer non-cyclicals sector in Indonesia. This study uses 167 years of company observations from 2019 to 2023 and analyzes them using panel-data regression with firm fixed effects and cluster-robust standard errors in STATA. The results show that digital transformation and structural capital increase corporate value, while human capital has an adverse effect, and physical capital has no direct effect. Surprisingly, human capital actually weakens the effect of digital transformation on company value, whereas structural and physical capital strengthen this relationship. These findings theoretically extend the resource-based view by highlighting the heterogeneous and interactive role of intellectual capital in digital value creation. In practice, the results suggest that firms prioritize strengthening structural capital and ensuring the readiness of human resources to maximize the value-enhancing effects of digital transformation, particularly in emerging market contexts.
Co-Authors Agustina, Nanda Aldi Prasetyo, Rio Ani Kusbandiyah Attamimi, Zeehan Fuad Az-Zahrah Desuke Putri, Afra Azalia Azzahra , Milcha Bima Cinintya Pratama Christina Tri Setyorini Dian Saputra, Rifqi Dion Romodon Dirgantari, Novi Edi Joko Setyadi Eka Setyaningsih Eko Hariyanto Eli Susanti Endiyono Fadila Putri, Ayun Faiz, Deva Nailul Fakhruddin , Iwan Fayiz Barokah, Mohammad Fikri Arrafi, Muhammad Fitriati, Azmi Flamboyan , Retno Fukui, Masanori Gista Rismayani Hadi Pramono Handayani, Erna Hidayah, Astika Nurul Ikram Zakaria, Mohamad Inayati, Nur Isna Iwan Fakhruddin Iwan Fakhruddin Joko Purwanto Laily Nurlina Lestari, Lia Maharani, Nensya Martantila, Afrisqi Maula, Kholida Atiyatul Mukaromah, Safitri Pandansari, Tiara Pramurindra, Rezky Prayoga, Ogun Rahmawati, Ika Yustina Ramadani, Hikmah Amalia Ramadhani, Alfina Nur Ramadhani, Satriya Rangga, Tegar Dwi Roshaliya, Defi Santoso, Slamet Eko Budi Selavi, Aldena Shofiyatun, Yeni Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika SURYO Budi Santoso Tahara, Helena Ali Wahyu, Rizky Ananda Wanda Nugroho Yanuarto Wanda Nugroho Yanuarto, Wanda Wiliyanti, Juni Zakaria, Mohamad Ikram