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All Journal International Journal of Finance Research DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan BERBAKTI: Jurnal Pengabdian Kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Niaga Bisnis Elektronik Impact: Jurnal Pengabdian kepada Masyarakat Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Oktalina, Gayatria
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Guru Tamu Sebagai Upaya Peningkatan Pengetahuan Rekonsiliasi Bank pada Siswa/Siswi SMK Negeri 1 Pangkalanbaru Maharani, Yunita; Novika; Oktalina, Gayatria
BERBAKTI : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2024): BERBAKTI: Jurnal Pengabdian Kepada Masyarakat | September 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30822/berbakti.v2i2.3422

Abstract

Kurikulum Merdeka memberikan kebebasan bagi setiap siswa untuk merasakan proses pembelajaran yang berbeda, salah satunya adalah dengan melaksanakan program guru tamu. Pengabdian ini bertujuan untuk memberikan pengalaman bagi siswa untuk merasakan pengajaran dari guru tamu yang merupakan seseorang yang ahli di bidangnya, sehingga akan meningkatkan motivasi dan pemahaman mereka. Pengabdian ini menggunakan metode bimtek, yang mana siswa diberikan materi dan latihan oleh guru tamu. Partisipan dalam kegiatan ini adalah siswa SMK Negeri 1 Pangkalanbaru terdiri dari kelas X dan XI yang berjumlah 70 siswa. Setelah pemberian materi siswa diberikan latihan soal melalui aplikasi quizizz sebagai bahan evaluasi untuk menilai pemahaman siswa setelah pemberian treatment guru tamu. Selama proses pembelajaran banyak siswa yang aktif bertanya dan menjawab, selain itu hasil evaluasi menunjukkan lebih dari 60% siswa mendapatkan nilai di atas KKM yang ditentukan, sehingga dapat disimpulkan bahwa dengan kehadiran guru tamu mampu meningkatkan efektivitas, motivasi dan antusias serta pemahaman siswa.
Optimalisasi Keterampilan Guru Bahasa Inggris Dan Bahasa Indonesia Merancang Dan Menerapkan Asesmen Autentik Di SMP Blora Widayanti, Agnisa; Oktalina, Gayatria
Impact: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 02 (2025): Impact: Jurnal Pengabdian Kepada Masyarakat
Publisher : https://journal.metanusantara.com/impact/index.php/jpk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.010425/t17y8a97

Abstract

Authentic assessment is an assessment approach that emphasises the link between learning activities and the real-world context. In implementing the Merdeka Curriculum, teachers are required to have the skills to design assessments that not only measure cognitive aspects, but also develop students' characters and competencies. This study aims to optimise the skills of Indonesian and English teachers at SMP Al Muhammad Cepu in designing and implementing authentic assessments. This study used a descriptive qualitative approach with a collaborative action research model. The informants in this study consisted of Indonesian and English teachers as the main subjects, as well as principals and students as supporting data. The research process was carried out through four stages, namely planning, implementation, observation-evaluation, and reflection. The results showed an increase in teachers' ability to develop learning tools based on authentic assessments, such as project assessments, portfolios, contextual assignments, and performance assessments. Teachers also showed improvement in providing descriptive feedback and reflecting on assessment practices. Although some performance assessments were not fully implemented due to time constraints and student readiness, overall the implementation of authentic assessments improved significantly. This study shows that a collaborative and reflective approach is effective in developing teachers' professional competence in implementing authentic assessment at the junior secondary school level.
Pengembangan Aplikasi Keuangan Excel untuk Meningkatkan Kredibilitas Koperasi Unit Desa Sri Rejeki Widayanti, Agnisa; Oktalina, Gayatria
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.9470

Abstract

The Sri Rejeki Village Unit Cooperative (KUD) faces a number of challenges in managing its finances, mainly due to its manual recording system, which is often prone to errors and lacks transparency. Therefore, this study aims to develop an Excel-based financial application to improve accountability and credibility in cooperative financial management. This study employs the Research and Development (R&D) method with a prototype approach, followed by feasibility testing by experts and users. Research data was obtained from three key informants, namely: (1) Nurul Hidayah, M.Sc., as an Accounting Information System Expert, (2) Niken Purnamasari, M.Pd., as a Cooperative Accounting Expert, and (3) Suyitno, Chairman of KUD Sri Rejeki, who acted as the application user. The results of this study indicate that the SIKOP v3 application was successfully developed with key features including transaction recording, financial reporting, and real-time balance monitoring. The application's usability test yielded an average score of 3.6, classified as "Highly Usable," with positive evaluations in terms of functionality, ease of use, and compliance with cooperative accounting standards. The implementation of this application has proven successful in enhancing financial process efficiency, reducing manual errors, and strengthening transparency, ultimately boosting members' trust in the KUD.
Penerapan Target Costing Sebagai Upaya Pengendalian Biaya Produksi Dalam Meningkatkan Laba Oktalina, Gayatria; Andriyani, Friska; Widayanti, Agnisa
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5 No. 2 (2024): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5.i2.317

Abstract

This study aims to determine the application of target cost to control production costs and increase the profitability of Ninecake Cake Shop. This research method uses a qualitative approach, namely by collecting primary data sources in the form of interview results which are then analyzed using qualitative descriptive techniques. The subjects of this study were the owners of Ninecake Cake Shop. The results of the study indicate that the application of target cost is very effective in controlling and saving production costs, as well as helping business owners in setting expected profit targets so that strategic decision making for management can contribute to business growth. Before implementing the target costing method, the company earned a profit of 20% from the sale of roll cakes and cupcakes, according to calculations. It turned out that the shop was able to meet a higher profit target than before, which was 29% for the sale of roll cakes and cupcakes, after using the target cost approach through value engineering and efficient production costs. The findings of this study also show that the application of target costing is very effective in controlling and saving production costs, as well as helping business owners to achieve expected profit targets so that strategic decision making for management can contribute to business growth.
Analysis of Regional Financial Performance through the Independence Ratio, Effectiveness Ratio, and Growth Ratio in the District South Bangka Oktalina, Gayatria
International Journal of Finance Research Vol. 1 No. 2 (2020): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/financeinvestmentderivative.v1i2.99

Abstract

One of the positive effects of the implementation of regional autonomy is the proliferation of provinces or regencies/cities that is most common throughout Indonesia. One area resulting from the expansion is South Bangka Regency. As a new Regency that grew up in the era of regional autonomy, South Bangka Regency has a license to own its own area. The purpose of this research is to find out the Regional Government Financial Performance of South Bangka Regency. The data collection method used is documentation. While the method of analysis uses descriptive quantitative methods using financial ratios. The Financial Performance of South Bangka Regency Government in 2014-2018 when seen from the ratio of Regional Financial Independence is 7.10%. Regional Financial Effectiveness Ratio of 111.12% which means very effective. Regional Financial Ratio 40.00% is at medium level.
Penerapan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal terhadap Keakuratan Persediaan Barang (Studi Kasus CV. Mega Multi Bisnis) Ardelia, Putri; Novika, Novika; Oktalina, Gayatria
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5i1, Juni.4188

Abstract

The study aims to approved empirically the influence Accounting System Information and Internal Control on accuracy of goods supply warehouse. The scope of this research focuses on the inventory of goods on CV. Mega Multi Business. This study uses a quantitative approach. The data collection technique uses a questionnaire. Distribution of questionnaires was carried out directly and processed and analyzed using linear regression. The results of the first hypothesis test show that the t-count value is greater than t-table (6.835) > ttable (2.002), which shows that the implementation of an accounting information system has a significant effect on the accuracy of inventory. The second hypothesis test also displays the same results, namely the tcount value is greater than ttable (4.065) > (2.002) which indicates that the internal control variable has a significant effect on the accuracy of inventory. The third hypothesis test also shows the same thing, where the t count is greater than the t-table of 0.771; 0.914 and F count greater than F table (27.462 > 3.16), which means that the implementation of the Accounting Information System and Internal Control together has a significant effect on the accuracy of inventory. The conclusion of this research is that the application of accounting information systems and internal control systems has a positive and significant effect on the accuracy of inventory items, both partially and simultaneously.Keywords: Accounting Information System, Internal Control, Inventory 
PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN (EASE OF USE), KENYAMANAN (CONVENIENCE), KEPERCAYAAN (TRUST) DAN KETERSEDIAAN FITUR (FEATURE AVAILABILITY) TERHADAP MINAT NASABAH DALAM MENGGUNAKAN INTERNET BANKING KLIKBCA (STUDI KASUS PADA NASABAH PT BANK CENTRAL A Harianto, Herry; Tri Setyo Mulyani, Hendarti; Oktalina, Gayatria
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 1 No 1 (2021): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v1i1.159

Abstract

This study aims to analyze and obtain evidence on the influence of perceptions of ease of use, convenience, trust and feature availability of intention to use internet banking KlikBCA. The results of this study are expected to contribute to the Bank in particular BCA in order to provide a service that is faster and easier for its customers. The object of this study is the BCA’s customers who use internet banking. Data used in this study are primary data, and data searching used questionnaires directly. The data used is primary data formed questionnaires that apply to BCA’s costumers who use KlikBCA in Pangkalpinang amount is 97 respondents and using method non probability sampling : purposive sampling. The results showed that perceptions ease of use, convenience, trust and feature availability has positive and significance impact on interest in using internet banking.
IMPLEMENTASI KESESUAIAN SISTEM INFORMASI PENGENDALIAN PERSEDIAAN BARANG DAGANG PADA SAKTHU MART DENGAN STANDAR COSO Erlando Devianto, Nielson; Oktalina, Gayatria; Zamhari
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 2 No 1 (2022): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v2i1.258

Abstract

This study aims to determine the implementation of internal control of merchandise inventory at Sakthu Mart with internal control components according to the Committee of Sponsoring Organization of Treadway Commission (COSO). The importance of this research is to make Sakthu Mart better understand and be able to implement control over merchandise inventory that supports Sakthu Mart operations. Case studies are a type of this research. This study uses a comparative descriptive method with a qualitative approach, namely comparing with theories and then describing the results of the analysis in the form of words and language. The technique of collecting data is by interviewing the participants (employees of Sakthu Mart) and the owner of Sakthu Mart. The results of interviews from the study indicate that the internal control of Merchandise Inventory implemented by Sakthu Mart is appropriate and some is not in accordance with the theory components of internal control of trading inventory based on the Committee of Sponsoring Organization of Treadway Commission (COSO). The COSO components, namely internal control, risk assessment, activities, as well as information and communication, are almost perfect because most of them have been implemented by Sakthu Mart, while the monitoring component is in accordance with and running according to COSO standards.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMUNIKASI, DAN MOTIVASI DALAM RANGKA MENINGKATKAN PRODUKTIVITAS KINERJA PEGAWAI (STUDI KASUS PADA PEGAWAI KANTOR CAMAT TAMAN SARI KOTA PANGKALPINANG) Rani, Septia; Hasianda Tigor, Ryan; Oktalina, Gayatria
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 2 No 1 (2022): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v2i1.266

Abstract

This research was entitled in Bahasa Indonesia: “Pengaruh kualitas Sumber Daya Manusia, komunikasi, Dan Motivasi Dalam Rangka Meningkatkan Produktivitas Kinerja Pegawai (Studi Kasus pegawai Kantor Camat Taman Sari Kota Pangkalpinang)”. This research was conducted during the pandemic of Covid-19 (Maret 2022-June 2022) and it was administrated in the City of Pangkalpinang. The purpose of this study was to determine how strong the effect of the Quality of human resources, Communication, and Motivation is on Employee performance and productivity. This study runs by using quantitative data analysis and was using a Multiple Linear Regression Analysis along with a Coefficient of Determination. The results of the analysis state that the Quality of human resources variable has no effect on employee performance with the results (t-count (3.245) while t-table 1,705), in other words (t-count value (3.245) > t-table value 1,705) or value of significance 0,004 < 0,05 then clearly H1 is accepted. The results of the analysis state that the Communication variable has a positive effect on Employee performance with the results (t-count (3.121) while t-table 1,705), in other words (t-count value (3.121) > t-table value 1,705) or value of significance 0,001 < 0,05 then clearly H2 is accepted. The results of the analysis state that the Motivation variable has positif effect on Employee performance Productivity with the results (t-count (3.307) while t-table 1,705), in other words (t-count value (3.307) > t-table value 1,705) or value of significance 0,003 < 0,05 then clearly H3 is accepted. As simultaneously or together, it shows that the variables of Quality of human resources, Communication, and Motivation have a significant effect on Employee performance productivity with the results of F-count 34.186 and F-table value of 2,98. In other words, Fcount (34.186) > Ftable (2,98).), therefore it is shown that H0 is rejected and H4 is accepted. With the coefficient of determination obtained a value of 0,797, which means that the effect of the independent variables on dependent variable simultaneously at 79,7%, and the remaining 20,3% is explained by other independent variables not used in this study.
ANALISIS PENGARUH SERVQUAL TERHADAP KEPUASAN PELANGGAN PT. AMARTHA MANUNGGAL PRIMA CABANG PANGKALPINANG (STUDI KASUS PADA ID EXPRESS CABANG PANGKALPINANG) Anne, Angeline Putri; Zamhari; Oktalina, Gayatria
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 3 No 1 (2023): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v3i1.327

Abstract

The research method uses a quantitative descriptive approach. The data collected by distributing questionnaires to 93 respondents in this study were Pangkalpinang ID Express customers. The sample is determined by using purposive sampling technique. Data analysis used Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, Simultaneous Test (F Test), and Partial Test (t Test) which were processed with JASP. The results show (1) Tangibles had no partial effect on customer satisfaction with a significance value of 0.815 > 0.05 and a tcount value of 0.235 < a ttable value of 1.66235. (2) Reliability has a partial effect on customer satisfaction with a significance value of 0.040 <0.05 and a tcount of 2.090 > of a ttable value of 1.66235. (3) Responsiveness has a partial effect on customer satisfaction with a significance value of <.001 <0.05 and a tcount of 4.431 > of a ttable value of 1.66235. (4) Assurance has no partial effect on customer satisfaction with a significance value of 0.124 > of 0.05 and a tcount of 1.552 235 < of a ttable value of 1.66235. (5) Empathy has a partial effect on customer satisfaction with a significance value of <.001 <0.05 and a tcount of 4.693 > of a ttable value of 1.66235. (6) Tangibles, Reliability, Responsiveness, Assurance, Empathy simultaneously influence customer satisfaction with a significance value of 0.001 <0.05 and fcount value 52.205 > than ftable value 2.71.
Co-Authors Andriyani, Friska Anne, Angeline Putri Ardelia, Putri Erlando Devianto, Nielson Fitra Jaya Harianto, Herry Hasianda Tigor, Ryan Maharani, Yunita Novika Novika, Novika Septia Rani Sherly Tabita, Jessintha Sucipto Sucipto Tri Setyo Mulyani, Hendarti Wandari, Melanda Widayanti, Agnisa Yati Yati, Yati Zamhari