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All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Journal of Education Technology Kasuari: Physics Education Journal (KPEJ) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Akuntansi Barelang Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ABDIMAS TRIDHARMA MANAJEMEN International Journal of Education and Teaching Zone Moneter : Jurnal Keuangan dan Perbankan Carmin: Journal of Community Service Jurnal Abdi Citra Jurnal Nusa Akuntansi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat ABDIMAS Iqtishadia Asian Journal of Science Education
PURWASIH, DESY
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Bimbingan Teknis Pencatatan Dan Pelaporan Keuangan Bagi Pelaku UMKM Kecamatan Setu Kota Tangerang Selatan Anjilni, Ratih Qadarti; Effriyanti, Effriyanti; Purwasih, Desy
Jurnal Abdimas Tri Dharma Manajemen Vol. 4 No. 1 (2022): ABDIMAS Desember 2022
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ABMAS.v4i1.p40-46.y2022

Abstract

Pengabdian kepada masyarakat (PKM) ini bekerjasama dengan Kasi Ekonomi dan Pembangunan Kecamatam Setu kota Tangerang Selatan. Tujuan dari PKM ini adalah untuk memperkenalkan SAK-EMKM dan mengaplikasikan secara teknis SAK-EMKM pada pencatatan dan pelaporan keuangan pelaku UKM dengan cara mudah. Pelaku UKM yang terlibat serta dalam PKM ini berjumlah 30 partisipan dengan waktu pengajaran selama 3 (tiga) jam pada tanggal 22 Februuari 2022. Metode yang digunakan dalam PKM ini adalah Penyuluhan/ ceramah, Tutorial, dan Diskusi. Hasil PKM sebanyak 28 peserta UKM, dari 30 peserta dapat mengikuti dan menyelesaikan laporan keuangan yang berdasarkan SAK-EMKM. 2 peserta lainnya terkendala teknis saat mengikuti bimbingan teknis. Diharapkan PKM ini bermanfaat untuk berbagai pihak diantaranya pelaku UKM itu sendiri, Bank Indonesia, Ikatan Akuntan Indonesia, Pemerintah dan bagi akademisi
Electronic Module Renewable Energy (E-MET): Validity and Practicality Aspect Muhammad, Nurlaela; Taib, Suryani; Misbah, Misbah; Yani, Mena; Purwasih, Desy
Kasuari: Physics Education Journal (KPEJ) Vol 5, No 2 (2022): December 2022
Publisher : Universitas Papua, Jurusan Pendidikan Fisika FKIP Unipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37891/kpej.v5i2.372

Abstract

The study aims to describe the validity and practicality of E-MET. This research is research and development with the ADDIE model. The E-MET validator for this e-module consists of two people, consisting of academics and practising experts. The validation results using the E-MET validation sheet show that the validity of the e-module on renewable energy material has good criteria. The practicality of the developed E-MET is reviewed based on benefits, usability, and time efficiency as measured through a student response questionnaire. Then the study results show that the practicality of e-modules on renewable energy materials has good criteria. The research was conducted in class XI SMAN 3 Kota Ternate. Therefore, E-MET can be used for physics learning on renewable energy materials.Penelitian ini bertujuan untuk mendeskripsikan validitas dan kepraktisan E-MET. Penelitian ini merupakan penelitian dan pengembangan dengan model ADDIE. Validator E-MET ini e-modul berjumlah dua orang, terdiri dari ahli akademisi dan ahli praktisi. Hasil validasi menggunakan lembar validasi E-MET menunjukkan bahwa validitas e-modul pada materi energi terbarukan memiliki kriteria baik. Kepraktisan E-MET yang dikembangkan ditinjau berdasarkan aspek manfaat, kegunaan, dan efisiensi waktu yang diukur melalui angket respon peserta didik. Kemudian hasil penelitian menunjukkan bahwa kepraktisan e-modul pada materi energi terbarukan memiliki kriteria baik. Penelitian dilakukan pada kelas XI SMAN 3 Kota Ternate. Oleh karena itu, E-MET dapat digunakan untuk pembelajaran fisika pada materi energi terbarukan. 
PENGARUH KEPEMILIKAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI Nuh, Muhamad; Purwasih, Desy
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.287

Abstract

This study aims to determine the effect of public ownership on the timeliness of submission of financial statements with KAP reputation as a variable.Moderating in Sub-sector companiesProperty & Real Estate listed on the Indonesia Stock Exchange in 2017–2021. This type of research is to use a quantitative approach to research using techniquespurposive sampling namely a sample collection method based on considerations and criteria that are in accordance with the research objectives. The sample used was 160 data on 32 companies listed on the Indonesia Stock Exchange in 2017-2021. The analysis technique used for this test is logistic regression andModerated Regression Analysis (MRA) using the Eviews application version 9. Based on the results of this study it shows that Public Ownership has an effect on the Timeliness of Submission of Financial Statements, while KAP's Reputation does not moderate the Effect of Public Ownership on the Timeliness of Submission of Financial Statements
Implementasi Potensi Lokal dalam Pembelajaran IPA: Studi Pengembangan LKPD Berbasis Lingkungan Wilujeng, Insih; Purwasih, Desy; Widowati, Asri; Widowati, Susilowati
Carmin: Journal of Community Service Vol. 4 No. 2 (2024)
Publisher : Borneo Research and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59329/carmin.v4i2.123

Abstract

Local potential is the potential of certain resources owned by an area including the environment, natural resources, people, technology, and culture that can be developed to build national independence. Science learning in schools should not be limited to transferring theories but, there must be a process of natural investigation. The activities were conducted to improve the ability of teachers to design science observation and experiment activities based on environmental potential. Activities were carried out as many as four meetings in a blended manner, namely online and offline. At the beginning of the activity, coordination was carried out with the Science Teacher Group in Yogyakarta. There were 30 participants who participated in the training with a background of science teachers and students. Evaluation of activities is measured through attitude scale instruments and assessment rubrics. There are two types of attitude scales used, namely open and closed attitude scales. The material presented in the form of an introduction to local potential, and the use in the classroom as outlined in the LKPD. The results showed that the greatest understanding of local potential was shown in the benefits indicator with a value of 78.6. While the others, namely the lowest experience indicator with an average of 53.6 while knowledge with a value of 74.6 and application of 57.1. Teachers who can integrate local potential in science learning such as traditional apem wonolelo can be integrated with the concept of temperature, saparan bekakak ceremony can be used in the concept of substances mixture, making pottery heat can be interagted in the concept of pressure, measurement, etc. This service is useful to increase teacher innovation in learning.
In-depth Analysis of The Learning Process in Schools: Reviewing The Quality of Students' Actual Mastery of Concepts on Temperature and Heat Material Sofna, Ayu; Zakwandi, Rizki; Purwasih, Desy
International Journal of Education and Teaching Zone Vol. 3 No. 1 (2024): February 2024 Edition
Publisher : Yayasan Nurul Yakin Bunga Tanjung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57092/ijetz.v3i1.193

Abstract

This research aims to determine students' mastery of concepts regarding temperature and heat in the learning process. Researchers used a quantitative approach with a Quasi-Experimental method in this research. This research was conducted at SMK Negeri 09 Muaro Jambi. The population in this study was all class X at SMK Negeri 09 Muaro Jambi. Sampling used a purposive sampling technique with consideration of teachers who taught in the same class, namely class X TBSM 1 and X TBSM 2, totalling 24 and 26 students. Data was obtained by giving a concept mastery test in 5 essay questions. After being given the test, the data was analyzed, and the results showed that students' mastery of concepts in temperature and heat material was in a low category. This is proven in question number 1, where as many as 60% of students answered with a value of 0; in question number 2, as many as 80% of students responded with a value of 1; in question number 3, as many as 72% of students answered with a value of 1, question number 4 as many as 62% of students answered with a value one, and for question number 5, 52% of students responded with a score of 0. Indikator that more than 50% of students' concept mastery abilities could be higher.
Scientific Approach based E-Module on Vibration, Waves, and Sound Using Canva Design Wahyuni, Tri; Purwasih, Desy; Syaukani, Mohammad Hafizh; Jumadi
Journal of Education Technology Vol. 6 No. 3 (2022): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jet.v6i3.36133

Abstract

Changes in learning habits during this pandemic have resulted in a decrease in student interest in learning. Teachers have an important role in creating meaningful learning during a pandemic. This research aims to integrate technology in the form of e-modules and use it in learning during the pandemic. The type of research this time is development research with Sadiman's model adapted with Sugiyono's validation. There are 6 stages: analyzing needs, formulating goals, formulating material items, developing media, producing media, and conducting validation and testing. 2 experts carried out validation and the e-module trial were applied to 10 SMP class VIII students. The data obtained will then be analyzed using quantitative descriptive methods. Based on the validation results, material experts obtained an average of 16 in the very good category and validation from media experts obtained an average of 14.5 in the very good category. The results of product trials obtained responses obtained an average tendency of Strongly Agree of 60%. The results show that the contents of the material and content contained in the e-module make students understand the concept, the display of the e-module makes students more motivated to learn. Students find it easier to learn with the e-module because it can be opened anywhere.
Analysis Ecological Literacy Skill through Implementation of Learning Instruction Based on Local Potential Pulau Kembang Purwasih, Desy; Wilujeng, Insih
Asian Journal of Science Education Vol 5, No 2: October, 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/ajse.v5i2.31512

Abstract

Ecological literacy needs to be trained for students so that the formation of human characters who care about the environment can be formed. Therefore, this study aims to analyse the ability of ecological literacy by implementing learning instructions based on local potential in eco-system materials and their components. This research is quantitative descriptive research. The population in this research is the student in grade seventh, and the total number of samples in this research is 60 students from junior high school in Banjarmasin. Ecological literacy questions consist of ten multiple-choice questions. The level of ecological literacy students can be identified with quantitative data that have been obtained and then converted into qualitative data (interval data). Based on the result, the first and second indicators get the high categorize with an average of 60.68% and 66.67%. The third until five hands get the medium to categorize with each average is 43.44%; 46.67%, and 56.67%. The result of the ecological literacy test can be used to develop learning instruction that is integrated with local potential.
Literasi Pemasaran dan Keuangan Berbasis Digital UMKM Sambal Pecel Bu Susy Khuluqi, Khusnul; Purwasih, Desy; Handayani, Asih
ABDIMAS Iqtishadia Vol. 1 No. 1 (2023): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v1i1.31733

Abstract

Digital-based marketing and financial literacy needs to be developed so that MSMEs are able to maximize digital media to develop their businesses. Implementation of digital-based marketing strategies, namely through social media such as Instagram, Facebook and Tiktok Shop or through marketplaces or e-commerce that can be used as digital marketing, namely through Tokopedia, Shopee, Bukalapak, Lazada, BliBli, and others. As for digital finance that can be used by MSMEs, namely Dana, Ovo, Gopay, Link Aja, Shopee Pay, QRIS, mobile banking, and internet banking. MSME is an independent productive economic enterprise, usually carried out by individuals or business entities that are not subsidiaries or branches of companies that are owned, controlled, or become part directly or indirectly. The business actors in this activity are UMKM Sambal Pecel Bu Susy in the Pamulang Estate Complex.This Community Service activity aims to provide education regarding proper digital-based marketing and financial literacy and implement digital-based marketing and financial strategies to increase the competitiveness of MSMEs. The method developed in this activity was through socialization of digital-based marketing and financial literacy to MSMEs Sambal Pecel Bu Susy. The problems faced by MSME actors are related to a lack of knowledge regarding digital-based marketing and financial literacy in their business so that the implementation of digital-based marketing and financial strategies to increase competitiveness is classified as weak and business development is slow. MSME actors argue that they have no knowledge related to good and proper digital-based marketing and financial literacy. So that with activities regarding the socialization of digital-based marketing and financial literacy, it can provide insight, knowledge, and skills in understanding appropriate digital-based marketing and financial literacy for business actors and can be directly applied in their business.
PENGARUH GROWTH OPPPORTUNITY, PERTUMBUHAN PENJUALAN DAN KINERJA KEUANGAN TERHADAP STRUKTUR MODAL: (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia Tahun 2019 - 2023) Rahmawati, Dini; Purwasih, Desy
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9908

Abstract

In this research, the companies used as research objects are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019-2023. The research used in this research uses a quantitative approach in the form of data measured on a numerical scale and uses an associative method. The aim of this research is to test and obtain empirical evidence regarding the influence of growth opportunities, sales growth and financial performance on capital structure. Based on the test results, analysis and discussion in this research, Growth Opportunity has no effect on the capital structure of non-cyclical consumer sector companies. Sales growth affects the capital structure of non-cyclical consumer sector companies. Financial performance has no effect on the capital structure of non-cyclical consumer sector companies. Keywords: Non Cyclical Consumer Sector Companies, Growth Opportunities, Sales Growth, Financial Performance and Capital Structure.
Going Concern Audit Opinion: Analysis The Effect Of Financial And Non-Financial Factors Qadarti Anjilni, Ratih; Handayani, Asih; Purwasih, Desy
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 1 (2025): APRIL
Publisher : Universitas Ibn Khladun Bogor

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

Abstract

Many companies are experiencing declining revenues (profitability) and disrupted liquidity due to the pressures of the Covid-19 pandemic. The impact of this decline can raise questions about the ability of companies to continue in business. For this reason, companies are required to prepare financial statements on a going concern basis, with a higher level of consideration of the Covid-19 pandemic conditions than before the Covid-19 pandemic. This study aims to test whether there is an influence of financial factors such as debt default and company growth, as well as non-financial factors: Audit tenure on the going concern audit opinion. The empirical study in this study is the real estate and property sector as a research sample in the period 2018-2022. The sample was determined using the purposive sampling method. This study was analysed using logistic regression. Logistic regression is an appropriate statistical tool for this study, as the dependent variable is dichotomous. Hypotheses were tested and conclusions were drawn based on the Hosmer and Lemeshow test, the likelihood test, the Nagelkerke R-square and the correlation and classification test. The results of the study show that financial factors proxied by the variables debt default and company growth do not affect the going concern audit opinion, but non-financial factors with the variable audit tenure affect the acceptance of the going concern audit opinion.
Co-Authors Anjilni, Ratih Qadarti Bartinius, Putri Pelecia Dini Rahmawati Effriyanti, Effriyanti Finna Handayani, Asih Hasanaha, Nuriah Insih Wilujeng Jumadi Khuluqi, Khusnul Mauli, Yulistia Misbah Misbah Muhammad, Nurlaela Nuh, Muhamad Nuraini, Sa'adah Qadarti Anjilni, Ratih Ratna Yulinda Sari, Mella Mutika Sobirin, Hafid Alim Sofna, Ayu Solihin, Atang Sri Widowati Syaukani, Mohammad Hafizh Taib, Suryani tri wahyuni Widowati, Susilowati Wulan, Suri Cahya Yani, Mena Zakwandi, Rizki