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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Bubungan Tinggi: Jurnal Pengabdian Masyarakat Eksos Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Innovation Business Management and Accounting Journal Mizania : Jurnal Ekonomi dan Akuntansi JURALINUS JURDIASRA
Aryani, Habsyah Fitri
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Concept of Accountant Ethics Based on Javanese Cultural Values Ulfah, Fitriah; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Hidayadi, Taufik; Hanipa, Siti Danila
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.63

Abstract

This study aims to integrate the richness of Javanese cultural values with the accountant's code of ethics to increase the professionalism and compliance of accountants with the code of ethics. The research method used is a literature review using descriptive data analysis. The literature sources used are in the form of books, journals, and research results that are appropriate to the research topic. The results of the study reveal that nine Javanese cultural values have integrity for strengthening the accountant's code of ethics.These values include (1) Ojo Dumeh (not selfish), (2) Alon-alon asal kelakon (be wise and careful), (3) Bahasa Jawa Kromo Inggil (communicate politely and politely), (4) Ewuh-pakewuh (Shyness), (5) Unggah-ungguh (Be respectful and polite), (6) Eling lan waspodo (careful and alert), (7) Sungkan (respect), (8) Mangan ora mangan sing penting kumpul (Togetherness), and (9) Rukun agawe (be cooperative). These nine values can be an alternative in strengthening professionalism and compliance with the code of ethics for accountants, especially accountants with Javanese ethnic background.
Pengaruh Size, Leverage, Profitability, Fixed Asset Intensity, Capital Intensity Ratio, Dan Corporate Governance Terhadap Manajemen Pajak (Perusahaan Sektor Properties Dan Real Estate Di Bursa Efek Indonesia Periode 2018-2021) Aryani, Habsyah Fitri
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 3 No. 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.739

Abstract

Sistem self assessment pada pemungutan pajak di Indonesia memberikan wewenang penetapan besaran nilai beban pajak ada pada wajib pajak salah satunya wajib pajak badan perusahaan. Manajemen pajak umumnya menjadi pilihan bagi perusahaan guna mengontrol beban pajak tanpa melakukan penggelapan pajak. Penelitian ini untuk membuktikan Pengaruh Size, Leverage, Profitability, Fixed Asset Intensity, Capital Intensity Ratio, dan Corporate Governance terhadap Manajemen Pajak pada sektor Properti dan Real Estate dengan periode penelitian tahun 2018-2021. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi linear berganda dengan pemilihan sampel menggunakan metode purposive sampling. Berdasar hasil analisis diketahui variabel size, leverage, komisaris independen dan komite audit tidak berpengaruh terhadap manajemen pajak, sedangkan profitability, fixed asset intensity, dan capital intensity ratio berpengaruh terhadap manajemen pajak. Hasil uji koefisien determinasi menunjukkan pengaruh size, leverage, profitability, fixed asset intensity, capital intensity ratio, komisaris independen, dan komite audit dapat mempengaruhi manajemen pajak sebesar 51.4% dan sisanya dipengaruhi oleh variabel lain yang tidak terdapat dalam penelitian ini.
SOSIALISASI PENGGUNAAN GADGET TERHADAP SISWA SDN 06 PASIR GAOK Hidayat, Safrudin; Prabowo, Muhammad Aras; Yuliana, Yuliana; Nursaleh, Rama; Mu’minin, Saeful; Rahmah, Nurbaeti; Hidayat, Muhammad Fajri; Zulva, Indana; Sabila, Sabila; Hidayadi, Taufik; Aryani, Habsyah Fitri
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 30, No 1 (2024): JANUARI-MARET
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v30i1.54547

Abstract

Gadget merupakan suatu perangkat elektronik yang memiliki banyak fungsi dan manfaat, namun Penggunaan gadget yang berlebihan dapat memberikan dampak dan pengaruh buruk bagi anak-anak baik secara fisik maupun mental. Dampak dan pengaruh yang ditimbulkan dapat berupa dampak positif maupun negatif terhadap perkembangan anak. Oleh karena itu pembatasan penggunaan gadget dalam aktifitas yang positif seperti lebih mendekatkan diri kepada Tuhan dan bermain permainan tradisional diluar rumah. Kehadiran Program pengambian masyarakat ini maka kesimpulan yang dapat diambil dari kegiatan ini diantaranya sebagai berikut diantaranya Kegiatan pengabdian kepada masyarakat mengenai “Dampak penggunaan gadget pada anak-anak”, mendapatkan respon yang antusias dan baik dari para anak-anak sekolah SDN 06 Pasir Gaok yang ada di tempat kami melaksanakan kegiatan kami. Kemudian kegiatan pengabdian kepada masyarakat mengenai “Dampak penggunaan Gadget pada anak-anak” ini yang kami lakukan di Gedung SDN 06 Pasir Gaok, telah terlaksana dengan baik dan dengan adanya kegiatan ini kami sebagai mahasiswa mendapatkan banyak pengalaman baru.
Menumbuhkan Budaya Gemar Menabung pada Anak Usia Dini dan Meningkatkan Kreativitas dengan Menghias Celengan Pramesti, Adista Ika; Assyifa, Mutiya Nur; Khomsatun, Siti; Aryani, Habsyah Fitri
Jurnal Pengabdian kepada Masyarakat UBJ Vol. 7 No. 2 (2024): June - December 2024
Publisher : Lembaga Penelitian Pengabdian kepada Masyarakat dan Publikasi Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/7wj86n31

Abstract

Kuliah Kerja Nyata (KKN) or community service program are a form of community service by students as one of implementation the knowledge they have gained directly to the community. This socialization activity has the main target, namely Kandang Panjang Village children aged 2 to 12 years. The aim of this activity is to build an interest in saving in children from an early age through the KKN work program of the Faculty of Economics and Business. This research uses a socialization method by delivering material offline or face to face. Data collection methods include observation, interviews and documentation obtained from various sources related to the topic being studied, as well as literature related to this research. The results of this research indicate that KKN students at the Faculty of Economics and Business use educational resources to increase children's awareness of saving from an early age. The material presented is in the form of the meaning of saving, how to save, the benefits of saving, and at the same time decorating piggy banks as an intermediary to train children's creativity in the hope that the material will be easier for children to understand. The children's enthusiasm during the socialization is a sign of the success of the work program being implemented.
Financial Management Strategies for Business Actors as an Effort to Improve Performance and Competitiveness Fauziyyah, Nurul; Ersyafdi, Ilham Ramadhan; Bestari, Ruli; Aryani, Habsyah Fitri; Ahmadi, Lusiana Putri; Prabowo, Muhammad Aras
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 7, No 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v7i1.11681

Abstract

Implementing this community service activity aims to answer the needs of MSMEs in the era of the global crisis known as COVID-19. This activity aims to provide practical knowledge and experience regarding financial management, implementing accounting, and other related matters, such as creating basic financial reports for MSMEs. The target participants of this activity are micro, small and medium enterprises, students, and the general public who want to increase their knowledge and insight regarding financial management strategies for business actors. The total number of participants who attended this agenda was 116 from various groups such as business people, professionals, students, and others. The method for implementing this activity is to use a PAR approach in the form of a national seminar through a virtual meeting which presents two resource persons from associations, practitioners and business actors so that they can provide various perspectives and knowledge that can provide future provisions for (potential) business actors. It is hoped that this activity can be a solution for business actors affected by COVID-19 or prospective business actors so that they become more alert and anticipatory in unpredictable economic conditions with high volatility.
Pengungkapan Perbankan Hijau dan Kinerja Bank Syariah di Indonesia: Eksplorasi Hubungan dan Peran Moderasi Regulasi Khomsatun, Siti; Aryani, Habsyah Fitri; Pramesti, Adista Ika
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2578

Abstract

The impact of globalization on economic growth has been predominantly negative, as widely noted. There is a need for environmental responsibility, including within Islamic banking. The environmental responsibility of Islamic banking aligns with the fundamental objectives of Sharia or maqashid sharia. Therefore, the aim of this study is to explore the relation of green banking disclosure and the maqasid shariah performance. The second objective is to investigate the moderating role of regulations on the relation of green banking disclosure and maqashid Shariah performance. This research utilizes 92 observations from 16 Islamic banks from 2017 to 2023, with employing an unbalanced panel data. Moderated regression analysis is conducted for each dimension of green banking disclosure. The findings indicate that green banking disclosure related to employees and customers dimension positively impact on maqashid sharia performance, which is the daily operational dimension of green demonstrates a significant negative. While the policy dimension of green banking shows no effect. Another finding of this study is the absence of evidence for moderation by regulation SEOJK No. 16 of 2021. However, if using 10% significance level, moderation role of regulation indicates that regulations weaken the negative effect of daily operational dimensions on maqashid Sharia performance.
Sosialisasi Tata Cara Pengisian Beban Kerja Dosen/Laporan Kinerja Dosen pada Platform Sistem Informasi Sumberdaya Terintegrasi (SISTER) untuk Dosen Pemula Ersyafdi, Ilham Ramadhan; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Ulfah, Fitriah; Fauziyyah, Nurul; Ahmadi, Lusiana Putri; Khomsatun, Siti
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.116

Abstract

One of the important parts of the higher education system is lecturers who have very important responsibilities, duties and roles in achieving national education goals. Lecturer certification aims to improve the quality of national education and the welfare of teaching staff by encouraging them to further improve their professionalism. To obtain certification as a lecturer, a lecturer must fulfill a minimum of twelve credits per semester for two consecutive years through the Lecturer Workload (BKD). BKD is a description of the lecturer's SKS load to carry out the Tri Dharma in the next semester. However, the problem in the field is that many lecturers still do not know the importance of filling in and the procedures for BKD. The target of this Community Service (PKM) activity is novice lecturers who have not been certified so that they can fill in BKD on the SISTER platform independently. It is also hoped that after participating in this activity, novice lecturers will be aware of preparing all forms of complete documents used as attachments for proof of filling.
FENOMENA GAMBARAN PERILAKU KORUPTIF MAHASISWA AKUNTANSI Aryani, Habsyah Fitri; Ersyafdi, Ilham Ramadhan
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.801

Abstract

This study is a descriptive study which aims to describe the phenomenon of corrupt behavior with the respondents being accounting students. This study uses a mixed method by combining quantitative instruments, namely interviews and questionnaires and taking information about the phenomena studied based on previous scientific articles which is a qualitative approach. The results of the study found that there were two out of ten examples of corrupt behavior that were most frequently carried out or obtained a percentage score above 51% of the total respondents, namely cheating at 78.79% and copying (copy pasting) work in the form of assignments/exams from the internet at 87.88 %. Meanwhile, the remaining eight behaviors get a percentage below 51%. Apart from that, there are also two examples of corrupt behavior that have never been carried out at all, namely manipulating activity accountability reports and falsifying scholarship data. If we look at each individual, the majority of respondents have committed two and three of the ten examples of corrupt behavior, which when combined gets a percentage above 51%, namely 57.57%. Based on interviews, many respondents used rationalization reasons regarding this corrupt behavior so that special learning was needed at universities to straighten out respondents' understanding, such as requiring anti-corruption education courses.
ANALISIS KINERJA KEUANGAN PEMERINTAH PROVINSI DKI JAKARTA SEBELUM DAN SELAMA PANDEMI COVID-19: ANALISIS KINERJA KEUANGAN PEMERINTAH PROVINSI DKI JAKARTA SEBELUM DAN SELAMA PANDEMI COVID-19 Aryani, Habsyah Fitri
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 2 No. 1 (2022): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v2i1.508

Abstract

Pandemi Covid-19 telah memberikan dampak pada berbagai sektor. Penanganan Covid-19 dan pemulihan ekonomi menjadi program prioritas pemerintah. Tujuan dari penelitian ini adalah untuk menganalisis kinerja keuangan pemerintah Provinsi DKI Jakarta sebelum dan selama pandemi Covid-19 berlangsung. Penilaian dilakukan menggunakan analisis rasio kemandirian, rasio efektivitas, rasio efisiensi, rasio keserasian, dan rasio pertumbuhan. Jenis penelitian dalam penelitian ini adalah penelitian berbentuk deskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa Laporan Keuangan Pemerintah Provinsi DKI Jakarta tahun 2019-2020 yang diperoleh dengan menggunakan teknik dokumentasi. Metode analisis data menggunakan analisis rasio keuangan. Hasil penelitian ini menunjukkan bahwa tingkat kemandirian Pemerintah Provinsi DKI Jakarta sebelum dan selama pandemi covid-19 sudah sangat mandiri dengan pola delegatif. Namun pengelolaan Pendapatan Asli Daerah belum efektif tetapi sudah efisien. Penggunaan dana sudah cukup berimbang dengan mengutamakan belanja daerah. Selain itu Provinsi DKI Jakarta telah mampu mempertahankan pencapaian yang diperoleh pada tahun sebelumnya.
SOSIALISASI PENGGUNAAN GADGET TERHADAP SISWA SDN 06 PASIR GAOK Hidayat, Safrudin; Prabowo, Muhammad Aras; Yuliana, Yuliana; Nursaleh, Rama; Mu’minin, Saeful; Rahmah, Nurbaeti; Hidayat, Muhammad Fajri; Zulva, Indana; Sabila, Sabila; Hidayadi, Taufik; Aryani, Habsyah Fitri
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 30 No. 1 (2024): JANUARI-MARET
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v30i1.54547

Abstract

Gadget merupakan suatu perangkat elektronik yang memiliki banyak fungsi dan manfaat, namun Penggunaan gadget yang berlebihan dapat memberikan dampak dan pengaruh buruk bagi anak-anak baik secara fisik maupun mental. Dampak dan pengaruh yang ditimbulkan dapat berupa dampak positif maupun negatif terhadap perkembangan anak. Oleh karena itu pembatasan penggunaan gadget dalam aktifitas yang positif seperti lebih mendekatkan diri kepada Tuhan dan bermain permainan tradisional diluar rumah. Kehadiran Program pengambian masyarakat ini maka kesimpulan yang dapat diambil dari kegiatan ini diantaranya sebagai berikut diantaranya Kegiatan pengabdian kepada masyarakat mengenai œDampak penggunaan gadget pada anak-anak, mendapatkan respon yang antusias dan baik dari para anak-anak sekolah SDN 06 Pasir Gaok yang ada di tempat kami melaksanakan kegiatan kami. Kemudian kegiatan pengabdian kepada masyarakat mengenai œDampak penggunaan Gadget pada anak-anak ini yang kami lakukan di Gedung SDN 06 Pasir Gaok, telah terlaksana dengan baik dan dengan adanya kegiatan ini kami sebagai mahasiswa mendapatkan banyak pengalaman baru.
Co-Authors Ahmadi, Lusiana Putri Assyifa, Mutiya Nur Ersyafdi, Ilham Ramadhan Fauziyyah, Nurul Fira Mubayyinah, Fira Hanipa, Siti Danila Hidayat, Muhammad Fajri Hidayat, Safrudin Khomsatun, Siti Mu’minin, Saeful Muhammad Aras Prabowo Munir, Ahmad Misbakhul Mu’minin, Saeful Noviyanti Noviyanti, Noviyanti Nursaleh, Rama Pramesti, Adista Ika Rahmah, Nurbaeti Ruli Bestari Sabila, Sabila Saputri, Anjeli Siti Khomsatun Taufik Hidayadi Ulfa, Fitria Ulfah, Fitriah Yuliana Yuliana Zakiyatun, Amita Zulva, Indana