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All Journal Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan MITRA: Jurnal Pemberdayaan Masyarakat International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Indonesian Journal of Educational Development (IJED) JURNAL AKUNTANSI DAN BISNIS International Journal of Applied Research and Sustainable Sciences (IJARSS) SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Jurnal Serina Abdimas
Heni
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Religion Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Peran keluarga dan lingkungan Peran Keluarga Dan Lingkungan Serta Guru Dalam Mengembangkan Karakter Anak Atau Peserta Didik Di Era Modern: Peran Keluarga Dan Lingkungan Serta Guru Dalam Mengembangkan Karakter Anak Atau Peserta Didik Di Era Modern Heni; Rifai’i, Muhamad Nanang
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan Vol 12 No 2 (2023): Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Publisher : Prodi PPKn Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jgz.v12i2.7565

Abstract

Pendidikan merupakan hal yang sangat penting untuk membantu membentuk kepribadian seseorang. Penerapan dan penguatan karakter peserta  didik di era modern saat ini mempunyai tantangan sendiri terkhusus untuk para guru di Indonesia. Tantangan itu juga dihadapi oleh siswa itu sendiri di era perkembangan teknologi informasi yang sangat cepat dan mudah  dijangkau. Di era modern ini sebagai bangsa yang kuar harus mempunyai prinsip dalam kehidupan berbangsa dan bernegara. Implementasi pendidikan karakter disekolah sangat membutuhkan kompetensi guru yang bisa bersaing diera modern ini. Di era modern saat ini penerapan dan pengembangan yang terjadi di sekitar siswa. Maka dari itu kreativitas dan inovasi antara keluarga atau orang tua dan guru dilakukan di dua arah yakni memosisikan diri menjadi pendengar yang bagi anak atau siswa saat di rumah atau disekolah. Tujuan yang hendak dicapai dalam penelitian ini adalah berupaya untuk menanamkan karakter yang tetap berpegang teguh terhadap kebudayaan dan adat istiadat yang ada di Indonesia tetapi tidak tertinggal dengan kemajuan di era modern seperti sekarang ini. Metode yang di gunakan dalam penelitian ini adalah kombinasi yang terdiri atas empat komponen proses analisis yaitu, pengumpulan data, penyajian data, dan penarikan kesimpulan.   Kata kunci :  peran orang dan lingkungan modern karakter siswa atau peserta didik guru Indonesia.
FINANCIAL ENGINEERING OR ETHICAL DILEMMA, LITERATURE REVIEW ON PROFIT MANAGEMENT Ismiantika; Rizal, Noviansyah; Heni; Rahmawati, Febriane Devi
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 5 No. 1 (2024): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v5i1.175

Abstract

Earnings management can also directly impact the quality of financial information presented in reports. Inappropriate accounting policy choices or unreasonable adjustments can affect fundamental analysis by investors and financial analysts. The objective of this research is to determine how financial engineering practices contribute to the formulation and implementation of earnings management policies in a company's financial reports, and what their impact is on the reliability of financial information presented to stakeholders. The research also aims to understand the ethical dilemmas associated with financial engineering practices and earnings management as reflected in the literature review. In the literature review structure of this study, a systematic approach is applied to conduct a literature review. The literature selection process begins with determining keywords relevant to the research scope, including terms such as "financial engineering," "ethical dilemmas," "earnings management," and other related concepts. The findings of this research indicate various financial engineering strategies, such as debt restructuring, accounting manipulation, and the use of complex financial instruments, demonstrating companies' creativity in managing their financial aspects. However, this complexity and creativity also pose challenges in interpreting financial reports, raising questions about transparency and corporate accountability. Keywords: financial engineering, earnings management, literature review.
Pengaruh Earning Per Share, Dividend Per Share dan Arus Kas Terhadap Harga Saham Pada Perusahaan LQ 45 Heni; Hikmah
SCIENTIA JOURNAL Vol 5 No 2 (2022): Volume 5 Nomor 2 2022
Publisher : LPPM Universitas Putera Batam

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

Abstract

The survey was conducted among LQ45 companies listed on the Indonesian Stock Exchange (IDX). The survey covered 45 of his LQ companies listed on the Indonesian Stock Exchange (IDX) from 2016 to 2020. The extraction method is the rational extraction method, and the number of samples is 28 companies. The method used in this study is the logical sampling method. The results of this study show that the significance test for earnings per share and cash flow is 0.000 < 0.05, and the significance test for dividends per share is 0.073 > 0.05. It can be concluded that the dividend per share does not affect the share price of companies listed on the Indonesian Stock Exchange LQ45. Earnings per share, dividends per share, and cash flow all have significant effects on stock prices, with large values of 0.000 < 0.05. This study yields a coefficient of determination of 0.670. That means earnings per share, dividends per share and cash flow account for 67% of the company's LQ 45 stock price, with the remaining 33% accounting for another variable not explored here
The Effect of The Modified Snakes and Ladders Game on the Knowledge of School-Age Children in Choosing Healthy Snacks in West Java Indonesia Wahyuni, Sri; Putri, Delia; Heni
International Journal of Applied Research and Sustainable Sciences Vol. 2 No. 12 (2024): December 2024
Publisher : MultiTech Publisher

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

Abstract

Healthy snacks are nutritious snacks and do not contain dangerous substances. Many children, especially those in elementary schools, don't know about it, so they often become victims of snack poisoning at school. One of the events to provide health education to elementary school children is through modified snakes and ladders. This research aims to determine the effect of the modified snakes and ladders game on children's knowledge in choosing healthy snacks. This research uses quantitative methods with a quasi-experimental research design using a one group pretest-posttest design approach. with a total sample of 79 school age children. Based on the results of the research and discussion, it can be concluded that there is an influence of the modified snakes and ladders game on school children's knowledge in choosing healthy snacks with a value of p=0.000 <0.05. It is hoped that this research can provide knowledge to students and can also be used by teaching staff as a source of information that can help in improving healthy snacks. It is hoped that this research can add information and references for future researchers.
Pelatihan Menyusun Neraca Saldo untuk Perusahaan Jasa dan Dagang pada Siswa SMA St. Tarsisius I Adang, Ferry; Jennifer; Erica Goh; Heni
MITRA: Jurnal Pemberdayaan Masyarakat Vol. 9 No. 1 (2025): Mitra: Jurnal Pemberdayaan Masyarakat
Publisher : Institute for Research and Community Services

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/mitra.v9i1.6470

Abstract

Rendahnya pemahaman siswa terhadap konsep neraca saldo, khususnya dalam memastikan keseimbangan antara debit dan kredit dalam laporan keuangan menjadi salah satu tantangan dalam pembelajaran akuntansi di tingkat pendidikan menengah dan untuk mengatasi permasalahan tersebut, Program Pengabdian Kepada Masyarakat (PKM) ini hadir untuk meningkatkan pemahaman siswa SMA Tarsisius 1 mengenai penyusunan neraca saldo sebagai bagian dari siklus akuntansi. Kegiatan ini melibatkan tujuh siswa dan dilaksanakan secara luring pada 18 September 2024 dengan durasi 90 menit. Pengumpulan data dilakukan melalui observasi selama kegiatan berlangsung dan evaluasi hasil belajar siswa. Instrumen yang digunakan berupa soal latihan dan kuis akhir yang dirancang untuk mengukur penguasaan konsep dasar neraca saldo. Teknik analisis data dilakukan secara deskriptif kuantitatif melalui rekapitulasi hasil kuis siswa. Hasil kegiatan menunjukkan bahwa lebih dari separuh peserta berhasil mencapai nilai di atas 70%, yang mengindikasikan adanya peningkatan pemahaman yang signifikan terhadap materi yang diberikan. Pelatihan ini juga menjadi langkah awal dalam menanamkan literasi akuntansi sejak dini dan mempersiapkan siswa menghadapi tantangan di dunia pendidikan lanjutan maupun dunia profesional, termasuk pengenalan terhadap standar akuntansi global seperti IFRS.
ANALISIS KEPUASAN PENGGUNA SISTEM INFORMASI BERDASARKAN KUALITAS SISTEM, PERSEPSI KEGUNAAN DAN KUALITAS INFORMASI DI RSUD BOYOLALI Nawang Adi Prasetyo; Heni
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/4dhqfr30

Abstract

In the era of digital public services, accounting information systems are crucial for improving efficiency and accountability in healthcare institutions. However, the level of user satisfaction plays a critical role in determining the success of system implementation. To analyze the influence of information system quality, perceived usefulness, and information quality on user satisfaction with accounting information systems among employees at the Regional General Hospital (RSUD) in Boyolali is the primary goal for this study. A quantitative research design was adopted, incorporating data collection via survey methods. A total of 32 active users of SIMDA or Regional Financial Management Information System  participated by completing questionnaires. Multiple linear regression analysis was performed with the aid of SPSS 26. The findings of the study indicate that the variables of information system quality, perceived usefulness, and information quality collectively contribute significantly to user satisfaction with the accounting information system, with a contribution percentage of 87.6%. Partially, each of these variables also has a positive and significant influence. The remaining 12.4% is attributed to other factors beyond the scope of this study. This suggests that continuous improvement in system and information quality can play a crucial role in enhancing user satisfaction.
PENGENALAN MATERI DASAR AKUNTANSI UNTUK PEMBELAJARAN DI SMA TARSISIUS 1 Heni; Sriwati
Jurnal Serina Abdimas Vol 2 No 4 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i4.33264

Abstract

Accounting education at the high school level plays a crucial role in equipping students with essential skills that are useful, both for continuing their studies at university and for entering the workforce. The Community Service Activity (PKM) conducted at SMA Tarsisius 1 Jakarta aims to introduce basic accounting concepts through an extracurricular program. This program is designed to provide an in-depth understanding of accounting fundamentals, starting from the history of accounting, the occurrence of transactions, the recording of transactions, to the preparation of the trial balance. The teaching methods used include theory, exercises, and evaluations through quizzes and educational games tailored to the students' needs. The use of interactive teaching methods is expected to enhance students' understanding of basic accounting concepts. The evaluation conducted showed an improvement in students' understanding, measured through quiz results and satisfaction surveys. The evaluation results indicate that this program is able to prepare students to continue their education in the field of accounting, while also equipping them with skills that can be applied in daily life or in the workplace. The program also aims to foster students' interest in accounting, as well as provide them with practical skills in proper and correct financial management. It is hoped that by introducing basic accounting concepts at an early stage, students will be better prepared to face academic and professional challenges in the future. The development of accounting skills through this program also has a positive impact on students' readiness to meet career demands in the business world and small to medium enterprises. ABSTRAK Pendidikan akuntansi di tingkat SMA memiliki peranan krusial dalam membekali siswa dengan keterampilan dasar yang berguna, baik untuk melanjutkan studi ke perguruan tinggi maupun untuk memasuki dunia kerja. Kegiatan Pengabdian Kepada Masyarakat (PKM) yang dilaksanakan di SMA Tarsisius 1 Jakarta bertujuan untuk memperkenalkan konsep dasar akuntansi melalui program ekstrakurikuler. Program ini dirancang untuk memberikan pemahaman mendalam tentang dasar-dasar akuntansi, mulai dari sejarah akuntansi, terjadinya transaksi, pencatatan transaksi hingga penyusunan neraca saldo. Metode pengajaran yang digunakan meliputi teori, latihan soal, serta evaluasi melalui kuis dan permainan edukatif yang disesuaikan dengan kebutuhan siswa. Penggunaan metode pembelajaran interaktif diharapkan dapat meningkatkan pemahaman siswa terhadap konsep dasar akuntansi. Evaluasi yang dilakukan menunjukkan adanya peningkatan pemahaman siswa, yang diukur melalui hasil kuis dan survei kepuasan. Hasil evaluasi menunjukkan bahwa program ini mampu mempersiapkan siswa untuk melanjutkan pendidikan di bidang akuntansi, sekaligus membekali mereka dengan keterampilan yang dapat diterapkan dalam kehidupan sehari-hari maupun dunia kerja. Program ini juga bertujuan untuk menumbuhkan minat siswa terhadap akuntansi, serta memberikan mereka keterampilan praktis dalam pengelolaan keuangan yang baik dan benar. Diharapkan, dengan diperkenalkannya konsep dasar akuntansi sejak dini, siswa akan lebih siap menghadapi tantangan akademis dan profesional di masa depan. Pengembangan keterampilan akuntansi melalui program ini juga memberikan dampak positif terhadap kesiapan siswa dalam menghadapi tuntutan karier di dunia bisnis maupun usaha kecil menengah.
PENGENALAN MATERI DASAR AKUNTANSI UNTUK PEMBELAJARAN DI SMA TARSISIUS 1 Ekadjaja, Agustin; Erica Goh; Heni
Jurnal Serina Abdimas Vol 2 No 4 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i4.33641

Abstract

This PKM training aims to analyze accounting adjustments in trading and service companies using a practical approach specifically designed for students at SMA Tarsisius 1. Accounting adjustments are a crucial process in the accounting cycle that aims to ensure that financial statements reflect the actual financial condition at the end of the accounting period. The PKM training methods include literature reviews, interviews with accounting practitioners, and direct observation of several trading and service companies in Jakarta. The literature review was conducted to understand the theory and basic concepts of accounting adjustments, while interviews and observations aimed to gain practical insights into how these adjustments are applied in real-world situations. The results of the PKM training show that a good understanding of accounting adjustments is essential for maintaining the accuracy of financial statements and supporting proper management decision-making. Furthermore, the PKM training found that a practical approach tailored to the high school curriculum can improve students' understanding of basic accounting concepts. This approach involves the use of case studies, simulations, and practical exercises relevant to real-life situations faced by trading and service companies. This PKM training is expected to serve as a reference for teachers and students in applying accounting theory in real-world contexts and to help students develop the analytical and practical skills needed in the workforce. Thus, this PKM training not only contributes to improving the quality of accounting education at SMA Tarsisius 1 but also prepares students to face future challenges. penyesuaian akuntansi dalam perusahaan dagang dan jasa dengan menggunakan pendekatan praktis yang dirancang khusus untuk siswa SMA Tarsisius 1. Penyesuaian akuntansi merupakan proses penting dalam siklus akuntansi yang bertujuan untuk memastikan bahwa laporan keuangan mencerminkan kondisi keuangan yang sebenarnya pada akhir periode akuntansi. Metode pelatihan PKM yang digunakan meliputi studi literatur, wawancara dengan praktisi akuntansi, serta observasi langsung pada beberapa perusahaan dagang dan jasa di Jakarta. Studi literatur dilakukan untuk memahami teori dan konsep dasar penyesuaian akuntansi, sementara wawancara dan observasi bertujuan untuk mendapatkan gambaran praktis tentang bagaimana penyesuaian ini diterapkan dalam dunia nyata. Hasil pelatihan PKM menunjukkan bahwa pemahaman yang baik tentang penyesuaian akuntansi sangat penting untuk menjaga akurasi laporan keuangan dan mendukung pengambilan keputusan yang tepat oleh manajemen. Selain itu, pelatihan PKM ini menemukan bahwa pendekatan praktis yang disesuaikan dengan kurikulum SMA dapat meningkatkan pemahaman siswa terhadap konsep-konsep akuntansi dasar. Pendekatan ini melibatkan penggunaan studi kasus, simulasi, dan latihan praktis yang relevan dengan situasi nyata yang dihadapi oleh perusahaan dagang dan jasa. Pelatihan PKM ini diharapkan dapat menjadi referensi bagi guru dan siswa dalam mengaplikasikan teori akuntansi dalam konteks nyata, serta membantu siswa mengembangkan keterampilan analitis dan praktis yang diperlukan dalam dunia kerja. Dengan demikian, pelatihan PKM ini tidak hanya berkontribusi pada peningkatan kualitas pendidikan akuntansi di SMA Tarsisius 1, tetapi juga mempersiapkan siswa untuk menghadapi tantangan di masa depan.
Modelling user acceptance of personalised learning apps in high schools using the SEM approach Heni; Sumarlin; Naatonis, Remerta Noni; Snae, Menhya; Latuan, Yosep Jacob; Anggraini, Dewi
Indonesian Journal of Educational Development (IJED) Vol. 6 No. 3 (2025): November 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas PGRI Mahadewa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59672/ijed.v6i3.4807

Abstract

This research addresses the urgent need to understand user acceptance of personalised mobile learning applications in higher education, especially as digital learning becomes increasingly essential in post-pandemic education. The study employs a quantitative research design, utilising the Technology Acceptance Model 3 (TAM3) as the theoretical framework and Structural Equation Modelling (SEM) for analysis. The population comprises undergraduate students from various departments at STIKOM Uyelindo Kupang, selected using stratified random sampling to ensure representation across faculties. Data was collected through a validated questionnaire based on TAM3 constructs, and the instrument's validity and reliability were confirmed using Cronbach's Alpha, Composite Reliability (CR), and Average Variance Extracted (AVE). The results show that Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) significantly influence Behavioural Intention (BI), while Social Influence (SI) and Facilitating Conditions (FC) also play important roles. Perceived Enjoyment (PE) enhances engagement, and Computer Anxiety negatively affects ease of use. The study concludes that TAM3 effectively models user acceptance in this context. Recommendations include improving app usability, providing institutional support, and designing engaging learning experiences to enhance the adoption and continued use of mobile learning technologies.
Co-Authors Adang, Ferry Agustin Ekadjaja Dewi Anggraini Erica Goh Hikmah Ismiantika Jennifer Latuan, Yosep Jacob Menhya Snae Nawang Adi Prasetyo Noviansyah Rizal Putri, Delia Rahmawati, Febriane Devi Remerta Noni Naatonis Rifai’i, Muhamad Nanang S Sumarlin Sri Wahyuni Sriwati