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Seminar Digitalisasi Industri UMKM dan Efisiensi Listrik Untuk Kemajuan Ekonomi Desa Fajar Gumilang; Ilham Pratama; Imron Rosidi N.H; Puji Rahayu; Sri Lestari
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 2 No. 3 (2024): September : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v2i3.1255

Abstract

The development of digital technology and the need for energy efficiency are two important elements in advancing the village economy, especially through the Micro, Small and Medium Enterprises (MSME) sector. The digitalization of MSMEs opens up great opportunities for village business actors to expand markets, increase productivity and integrate technological innovation in their operations. Meanwhile, electricity efficiency not only has an impact on reducing production costs, but also contributes to environmental sustainability. This research aims to analyze the impact of digitalization and electricity efficiency on village economic progress through the development of MSMEs. This study examines how digitalization can increase market access and competitiveness of MSMEs in villages, as well as how implementing energy efficiency practices can reduce the burden of operational costs faced by business actors. Apart from that, this research also discusses the challenges faced by MSMEs in villages in adopting digital technology and energy efficiency practices, as well as solutions that can be implemented to overcome these challenges. The research results show that the integration of digitalization and electricity efficiency can make a significant contribution to improving the performance of MSMEs in the village, which in turn has a positive impact on improving the overall village economy. Successful implementation requires strong support from governments, technology providers and local communities to ensure the sustainability of these initiatives
PENGARUH PENDEKATAN CTL BERBANTUAN MEDIA MONSTER MATH TERHADAP KEMAMPUAN PEMAHAMAN KONSEP MATEMATIS Abdillah, Dania; Hafiziani Eka Putri; Puji Rahayu
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 3 (2024): Volume 09 No. 03 September 2024.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i3.16082

Abstract

This research aims to describe the influence of the CTL approach on students' ability to understand mathematical concepts in class III mathematics subjects in one of the elementary schools in North Jakarta City 1. This research uses a quantitative type of research and the method used is the experimental research method. This research uses a quasi-experimental non-equivalent control-group design. The population in this study were all grade III elementary school students in North Jakarta City 1. The samples in this study were grade III C 20 students as the experimental class and grade III A 20 students as the control class. Data collection techniques in this research are tests and non-tests. The instruments in this research consisted of Mathematical Concept Understanding Ability Test. The data analysis techniques in this research are descriptive and inferential analysis to analyze quantitative data. The results of the research show  There is an influence of applying the Contextual Teaching and Learning (CTL) approach assisted by Monster Math media on students' ability to understand mathematical concepts. Furthermore, there was a positive effect of applying the CTL approach, assisted by Monster Math Media, on the math concept understanding ability of students.   Keywords: elementary school, Contextual Teaching and Learning (CTL), math concept understanding ability, monster math media
PENGARUH PENDEKATAN CONCRETE-PICTORIAL-ABSTRACT (CPA) BERBANTUAN AUGMENTED REALITY (AR) TERHADAP KEMAMPUAN BERPIKIR KRITIS MATEMATIS SISWA SD Elisa Nur Azizah; Hafiziani Eka Putri; Puji Rahayu
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 3 (2024): Volume 09 No. 03 September 2024.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i3.16413

Abstract

This research is motivated by the low mathematical critical thinking skills of elementary school students. Mathematical critical thinking skills are critical for students to master. The purpose of this study was to determine and analyze the effect of the CPA approach assisted by AR on the mathematical critical thinking skills of elementary school students. The type of research used is a quasi-experiment with a non-equivalent control group design with the subject matter of geometry building space. This research was conducted on 42 students in one of the elementary schools in Purwakarta Regency. Data were collected before and after learning by giving test instruments of mathematical critical thinking skills of elementary school students and documentation. Data analysis techniques are done with descriptive and inferential analysis in the form of normality tests, homogeneity tests, and t' test. Based on the results of data analysis, it shows that there is an influence between the application of learning with the CPA approach assisted by AR on improving students' mathematical critical thinking skills by 81.3%. Thus, the CPA approach assisted by AR can be used as an alternative learning approach that can help improve the mathematical critical thinking skills of elementary school students.
PENGARUH KENAIKAN TARIF CUKAI HASIL TEMBAKAU DAN AKTIVITAS PENGAWASAN TERHADAP JUMLAH PELANGGARAN ROKOK ILEGAL (STUDI KASUS : KANTOR BEA DAN CUKAI KEDIRI) Muslikah; Beby Hilda Agustin; Puji Rahayu
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 12 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i12.6117

Abstract

Abstrack The problem of this research is the phenomenon of the increase in the tax rate of tobacco products that also makes the price of cigarettes in the market increased. As a result of the decline in public purchasing power over legal cigarettes, people have opted to switch to illegal cigarettes because they are considered to be relatively cheap on the market. The purpose of this study is to find out the impact of the increase in tobacco taxes and surveillance activities on the number of illegal smoking violations. This type of research is quantitative, with the period of observation for 2021-2023 using monthly data using purposive sampling techniques. The results of this study show that the two can interfere in achieving the same goal, wich is to reduce the consumption of illegal cigarettes. In order to address the impact of the tobacco tax policy, the government needs to increase the effectiveness of surveillance and socialization of illegal cigarettes. Keywords : Customs Rates, Surveillance Activities, Number Of Illegal Smoking Violations Abstrak Permasalahan penelitian ini adalah adanya fenomena kenaikan tarif cukai hasil tembakau yang juga membuat harga harga rokok di pasaran mengalami kenaikan. Sehingga menyebabkan daya beli masyarakat terhadap rokok legal kian turun, masyarakat memilih beralih mengkonsumsi rokok ilegal karena dianggap harganya relatif murah di pasaran. Tujuan penelitian ini untuk mengetahui pengaruh kenaikan tarif cukai hasil tembakau dan aktivitas pengawasan terhadap jumlah pelanggaran rokok ilegal. Jenis penelitian ini adalah kuantitatif, dengan periode pengamatan selama 2021-2023 data perbulan dengan menggunakan teknik Purposive Sampling. Hasil penelitian ini menunjukkan bahwa keduanya dapat saling memengaruhi dalam mencapai tujuan yang sama, yaitu mengurangi konsumsi rokok ilegal. Untuk mengatasi dampak kebijakan kenaikan tarif cukai hasil tembakau, pemerintah perlu meningkatkan jumlah efektivitas dari kegiatan pengawasan dan sosialisasi gempur rokok ilegal. Kata Kunci : Tarif Cukai, Aktivitas Pengawasan, Jumlah Pelanggaran Rokok Ilegal
PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PERUSAHAAN LOGAM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Cintar Cantika Bunga Jadmiko; Puji Rahayu; Muhammad Alfa Niam
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i8.6616

Abstract

Penelitian ini bertujuan untuk menjelaskan dan membuktikan hipotesis mengenai adakah pengaruh biaya produksi dan biaya operasional terhadap laba rugi pada Perusahaan Logam Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021. Penelitian ini menggunakan penelitian kuantitatif dengan teknik pengambilan sampel dengan metode purposive sampling dengan cara mengambil sampel perusahaan selama periode berdasarkan pada kriteria tertentu sebanyak 40 sampel data perusahaan. Teknik analisis yang digunakan adalah uji normalitas, uji multikolinieritas, uji heteroskedasitas, uji autokorelasi, uji regresi linier berganda, uji t, uji F, serta koefisien determinasi yang diolah menggunakan program SPSS versi 21. Hasil penelitian yang diperoleh kesimpulan bahwa biaya produksi berpengaruh positif dan signifikan terhadap laba bersih diperoleh nilai signifikan t sebesar 0,007 < 0,05. Biaya operasional berpengaruh positif dan signifikan terhadap laba bersih diperoleh nilai signifikan t sebesar 0,002 <0,05. Biaya produksi dan biaya operasional secara bersama-sama mempunyai pengaruh positif dan signifikan terhadap laba besih pada Perusahaan Logam Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 dengan memikat dari signifikan F sebesar 0,000 < 0,05.
Edukasi Etika Bisnis Pengelolaan Usaha pada UMKM Desa Bugis Kecamatan Sape Kabupaten Bima Kartin Aprianti; Puji Rahayu; Syrilus Alexander Alvaro Roja
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 3 No. 1 (2025): Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v3i1.1239

Abstract

Doing business, big or small, is bound by ethical issues. Ethics refer to what a person should do morally. The partners of the PKM activity are SMEs engaged in creative craft products made of acrylic/mute and knitted materials. located in Serang Banten. The PKM activity aims to provide knowledge to partners about business ethics that partners need to have in doing business. plus the partner's business is located in a densely populated area. It is necessary to maintain ethical behavior where the partner's business is located. the method offered to partners/SMEs is in the form of education/socialization using LEAFLET which is carried out door to door. . The material provided in the leaflet includes a discussion of the Role of Ethics in doing business for SME actors, Benefits of doing business for SME actors Application of ethical principles in doing business in financial, marketing, production and HR activities. The results of the activity showed that partners were very enthusiastic in listening and discussing during the activity. In addition, it can provide knowledge about ethics in running a business.
Pengaruh Tarif Pajak dan Kepemilikan Asing terhadap Penerapan Transfer Pricing untuk Penghindaran Pajak Miladiah Kusumaningarti; Puji Rahayu; Yunicha Yunicha
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2890

Abstract

The purpose of this study is to determine the effect of tax rates (X1) and foreign ownership (X2) on the application of transfer pricing (Y) for tax avoidance (Z). Case study of consumer goods manufacturing companies listed on the IDX for the 2017-2021 period. The population of this study was 63 companies in the consumer goods sector and 7 companies were selected as samples according to the criteria in purposive sampling. The analisys technique used in this study is multiple linier analisys, which was previously tested first with the classical assumption test. The results of this study indicate that partially tax rates do not affect transfer priing and foreign ownership partially affects transfer pricing. However, simultaneously does not affect transfer pricing. The correlation coefficient value shows that all independent nvariables have an influence of 76.3 the rest is explained by other variables outside the study. Based on the path analys test, the results show that tax rates affect tax avoidance while foreign ownership and transfer pricing do not affect tax avoidance. The correlation coefficient value shows that tax rates, foreign ownership and transfer pricing on tax avoidance are 67.1 on the next variable, 32,9 the rest is explainedby other variables outside the study.
Sosialisasi Food Waste: Upaya Efektif Mengatasi Pemborosan Makanan di SDN 9 Nagrikaler Puji Rahayu; Azizah Nur Alifah; Hanie Khaerunnisa; Keysha Kholillah Alqindy; Khaila Syanin; Nur Rahmawati; Rina Mardiana; Shafa Kamila Putri Anggraini; Yesi Agustia
APPA : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 6 (2025): APPA : Jurnal Pengabdian kepada Masyarakat
Publisher : Shofanah Media Berkah

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

Abstract

Pemborosan makanan (food waste) merupakan tantangan global yang tidak hanya berdampak pada ketahanan pangan, tetapi juga merugikan ekonomi dan lingkungan. Di Indonesia, masalah ini semakin mengkhawatirkan dengan tingginya volume makanan yang terbuang setiap tahun. Pemborosan makanan (food waste) perlu ditangani dari lingkungan yang kecil terlebih dahulu, seperti di lingkungan sekolah. SDN 9 Nagrikaler sebagai salah satu lembaga pendidikan memiliki peran strategis dalam mengedukasi siswa mengenai pentingnya mengurangi pemborosan makanan. Sosialisasi mengenai food waste di sekolah ini bertujuan untuk meningkatkan kesadaran warga sekolah meliputi siswa dan guru mengenai dampak negatif pemborosan makanan terhadap ketahanan pangan, ekonomi, dan lingkungan. Melalui kegiatan sosialisasi beserta kampanye melalui media sekolah, diharapkan siswa dapat mengubah pola pikir dan perilaku mereka terkait pengelolaan makanan. Program sosialisasi ini diharapkan dapat membentuk generasi yang lebih sadar dan bertanggung jawab terhadap konsumsi makanan yang berkelanjutan, serta menciptakan lingkungan sekolah yang lebih ramah lingkungan.
Sosialisasi Literasi Anti Korupsi Terhadap Siswa di Sekolah Menengah Pertama Negeri 32 Pekanbaru Shentya Putri Serayu; Winda Nur Safitri Ritonga; Annastasya Amalia Putri; Hania Safitri Ramadhani; Puji Rahayu; M.Fathir; Adinda Mila Sari; Masayu Anas Tasya
Inisiatif : Jurnal Dedikasi Pengabdian Masyarakat Vol 3 No 2 (2024): Inisiatif : Jurnal Dedikasi Pengabdian Masyarakat
Publisher : Pusmedia Group Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61227/inisiatif.v3i2.223

Abstract

This service aims to create individuals who are not only educated about corruption but are also committed to fighting this practice for the sake of future generations of young people. This devition uses the method of implementing outreach and cultivating anti-corruption literacy in the environment of SMP Negeri 32 Pekanbaru. There are three stages of activity planning carried out, namely the first stage of preparation, which includes licensing, coordination and outreach with SMP Negeri 32 Pekanbaru. Second stage, implementation includes socialization and counseling. The third stage is evaluation and preparation of activity reports. The results of anti-corruption literacy socialization and counseling were carried out by conducting discussions and interviews regarding the understanding and application of Pancasila values ​​and how the concept of corruption in the context of Pancasila showed a positive impact on students' understanding of corruption with Pancasila values ​​so as to form an anti-corruption attitude and create an environment corruption-free school.
The Effect of Cooperative Model Tipe Teams Games Tournament (TGT) Wordwall Media on the Numeracy Literacy Abilities of Elementary School Students Alfazriani, Rifa Sani; Puji Rahayu; Erna Suwangsih
COMPETITIVE: Journal of Education Vol. 3 No. 4 (2024): Transformative Education and Learning
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58355/competitive.v3i4.108

Abstract

The background of this research is the poor literacy ability of Indonesian students based on data from the TIMSS (Trend in International Mathematics and Science Study) and the results of the PISA test. (Programme for International Student Assessment). The aim of the study was to find out how students' numeration literacy was improved using the cooperative type teams games tournament (TGT) model and how the cooperative type TGT model affected the numeration skills of elementary school students. This kind of research is an experimental quasi-sample. In this study, there are as many as 20 students from the experimental class and 20 students from the control class. Students in the experiment class who are treated with the TGT model and those in the those in the control class only receive treatment with the conventional model. The test instrument in this study is a description-shaped test that measures the numerical literacy ability of the student being studied. The result of this study is seen in the average score of students before receiving treatment in the experimental class of 49.00. Then there was an increase in student posttest scores after obtaining learning treatment using the cooperative type TGT model to 86.00. And the calculation of the regression equation test showed that the data from the pretest and posttest obtained a value of  = . From the determination coefficient on the results of the regression analysis of the experimental class, the influence of the model used was 61.8%. It can be concluded that the numeration literacy of students in the experiment class improved after being treated with the Cooperative Type TGT model, and there was a major influence on the TGT model on the numerational literacy ability of the students in the experimental classes.
Co-Authors Abdillah, Dania Abdul Mufid Abdul Rokhman Achmad Solihin ADI SETIANTO Adinda Mila Sari Afridha Laily Alindra Aghnia Wulandari Agung Handayanto Agustina Dwita Sari Ahmad Sayfudin Ajeng Julia Al Kautsar Maskur Alfazriani, Rifa Sani Almuttasim, Ananda Akhirianti Alya Amrina Rosyada Amanda Rizki Agustian Ambar Sekti Andri Zalmi Annastasya Amalia Putri Annawaty Annawaty, Annawaty Anwar Fransisco Arif Rahman Hakim Arifah Era Zusnia Arifuttajalli Azizah Nur Alifah Azzahra Salsabila Aldila Barokah Guniarti Beby Hilda Agustin Bening Cipta Alam Bintang Muhibuttobari Suparman Chatarina Muryani Cintar Cantika Bunga Jadmiko Dahrul Aman Harahap Dea Divinda Farabella Andi Dea Wemona Rahma Decci Japin Deny Eka Widyastuti Dewi Indriasih Dewi Kartika Sari Dhimas Saputra Diah Shela Andrianti Dien Noviany Rahmatika Diva Melinda Dwi Fita Heriyawati Dwi Maiyanthi Dwi Putri Yanti Dwina Satrinia Eko Sasono Elisa Nur Azizah ELLA NUR AINI Eminugroho Ratna Sari Erisa Ayu Kusumaning Tyas Erna Suwangsih Eryawan Deise Ulul Esteria Priyanti Fajar Gumilang Fajar Wahyuni Febrianti, Ismaya Fithri Zamzam FM Dewanto Gunawan Suryo Tirto Hafiziani Eka Putri, Hafiziani Eka Hamada Adzani Mahaswara Hania Safitri Ramadhani Hanie Khaerunnisa Hari Setiyawati Heny Sulistyaningrum HERI SUSANTO HERU SUTRISNO Ida N Faizah Ilham Pratama Imam Ali Ma’sum Ghozali Imarotus Suaidah Imron Rosidi N.H Indah Permata Sari Indiana Zulfia Malik Indradewa, Rhian Inna Al Ma’aritj Intan Lailatul Husna Ismafatul Aminin Ismatul Jannah Istuningtyas Pramesti Ita Purnama Joko Supono Junita Junita Kartin Aprianti Keysha Kholillah Alqindy Khaila Syanin Khasanah Sahara Lailatul Nuraini Laode Rijai Lisma Evareny, Mohammad Hakimi, Retna Siwi Padmawati Lubis, Amanda Lukmanul Hakim Luthfi Aulia Nur Afita Lu’Lu Ul Maknunah M. Hakim Fawazi M.Fathir Mariyah Mariyah, Mariyah Masayu Anas Tasya Maya Arsita Megayana Yessy Maretta Melisa Prawitasari Mellen, Renie Merry Agutina Miladiah Kusumaningarti Moh Syadidul Itqon Moh. Saifudin Mu'jizatin Fadiana Mubasysyir Hasanbasri Muhammad Alfa Niam Muhammad Mukhlasin Muhammad Reza Alfian Muhammad Reza Satria Inggil Muhammad Rizky Habibie MUSLIKAH Mu’jizatin Fadiana Nabila Ayunda Cahyani Naili Afkarina Nanda Ul-yana Putri Akmali Naufal Hafizh Nawawi, Muhammad Latif Nazila Rohmatul Aula Nenden Permas Hikmatunisa Ngasbun Ega Ni Dewi Ambal Ikka Ni Kadek Yustika Adnyani Dewi Nonik Mahdarani Nopi Krisnawati Novia Ramanda Novita Dewi NUR RAHMAWATI Nurdiansyah Nuzula Nur Aida One Lovenya Byan Pandya Aryaduta Perdana Panggih Nur Adi Popong Suryani Pressy Jati Amerta Primanita Sholihah Rosmana Puji Lestari, Endah Puji Lestary Purdiyanti Putri Inayati Putri Permadini Rasti Rafida, Fadilla Rahmadhani Sulistyowati Pasha Rahmat Dial Rani Maharani Refky Adi Nata resyfifianti Retno Djohar Juliani Retno Subekti Rina DS Rina Mardiana Rina Satriani Riqlatus Sitta Wahyu Rudiansyah Saputra RusnoviandI RusnoviandI Ryemius Margharetha Siregar Salsabila, Nisrina Fairuz Sandrawati Sandrawati Santi Octavia Santika Mia Grasia Saputra, Anan schetziimelzawandhaputrizya Selly Marita Septiana Dwi Azalia Shafa Kamila Putri Anggraini Shalama Qowlam Fadila Shentya Putri Serayu Siti Ariyanti siti isnaniati Siti Zahara Saragih Siti Zumrotus Saadah SRI LESTARI Sri Luayyi Sri Setiawati Sri Setiawati Srikalimah Sulistia Janika Sunhaji Supandi IKIP PGRI Semarang Sutrisno, Wilda erinda Syafriani Syrilus Alexander Alvaro Roja Tri Eko Baktiono Vera Yanti Tambunan Verra Syahmer Vicentia Nazida Yulanda Warli Warli Welinda Dyah Ayu Winda Nur Safitri Ritonga Windy Anastasya Wisjayanti Tri Anggeliani Yanri Subronto Yasin Yusup Yesi Agustia Yoyok Cahyono Yunan Maulana Fichry Yunicha Yunicha Zahra Venti Amelia Zainuddin, Nurul Inayah