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All Journal Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) eScience Humanity Journal Jurnal Pengabdian Masyarakat Bangsa AMMA : Jurnal Pengabdian Masyarakat
Oktarina, Karlini
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ANALYSIS OF CAPITAL EXPENDITURE DETERMINANTS IN DISTRICTS/CITIES IN JAMBI PROVINCE Karim, M; Antoni, Syafrul; Oktarina, Karlini
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.36846

Abstract

Regional Expenditures are details of regional income and expenditures within one year. Capital expenditure is one of the most important components of regional expenditures. Through capital expenditure, the budget prepared in the Regional Expenditures can be realized properly and correctly by improving services to the public. In this case, regional governments must be careful when allocating their resources. This research aims to analyze the influence of local revenue, general allocation funds, and special allocation funds on capital expenditure allocation. Capital expenditure plays a very important role in running the government system to improve community welfare and good governance. The population used in this research is all 11 regencies/cities in Jambi Province in 2018-2022. The sample in this research is this population due to data availability, while the data analysis technique used is multiple linear regression—analysis using SPSS. The research results show that local original income has a significant and positive effect on capital expenditure allocation, general fund allocation has no effect on capital expenditure, and special fund allocation also has no effect on capital expenditure. In contrast, local original income, General Allocation Funds, and special allocation funds simultaneously significantly impact capital expenditure allocation.
The Effectiveness of Augmemted Reality and Flipped Classroom in Biology learning: A Meta-analysis Oktarina, Karlini
eScience Humanity Journal Vol 4 No 2 (2024): eScience Humanity Journal Volume 4 Number 2 May 2024
Publisher : Asosiasi Ide Bahasa Kepri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/esci.v4i2.188

Abstract

This study aims to analyze the effectiveness of the use of Augmented Reality (AR) and the Flipped Classroom learning model in Biology learning through meta-analysis methods. Technology-based learning, such as AR, and flipped learning approaches (Flipped Classroom) are increasingly popular in science education, especially Biology, as they are both believed to improve concept understanding, student engagement, and learning outcomes. This meta-analysis was conducted by collecting and analyzing data from a variety of relevant empirical studies to assess the impact of the two models on students' academic achievement, conceptual comprehension, and critical thinking skills. The results of the meta-analysis showed that the use of AR and Flipped Classroom significantly improved students' understanding of Biology material and learning motivation compared to conventional learning methods with a value of d = 1,804 p< 0.001 high effect size category. Flipped Classroom is more effective in improving critical thinking skills, while AR makes a great contribution to the visualization and understanding of complex concepts. This study concludes that the integration of AR and Flipped Classroom in Biology learning has great potential to improve the quality of learning and student learning outcomes.
Sosialisasi Pemanfaatan Artificial Intelligence kepada Dosen dan Mahasiswa dalam Menghadapi Era Society 5.0 Antoni, Syafrul; Karim, M; Oktarina, Karlini; Halim, Halim; Patria, Nelly
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 8 (2024): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i8.1449

Abstract

Kegiatan pengabdian ini bertujuan untuk mensosialisasikan pemanfaatan kecerdasan buatan (AI) dalam pendidikan di perguruan tinggi, mengingat implementasinya di Indonesia masih belum optimal. Metodologi yang digunakan adalah metode partisipatif dengan pendekatan community-based participatory research (CBPR), dimulai dengan survei kebutuhan, pelaksanaan sosialisasi melalui seminar dan pelatihan, serta evaluasi dampak. Hasil kegiatan menunjukkan peningkatan pemahaman dosen dan mahasiswa mengenai AI, dengan 80% peserta merasa lebih paham dan 65% dosen tertarik mengadopsi AI dalam pembelajaran. Namun, tantangan seperti keterbatasan infrastruktur dan tenaga ahli masih perlu diatasi. Dampak dari pemanfaatan AI bagi mahasiswa sangat signifikan, termasuk peningkatan personalisasi pembelajaran, akses lebih luas ke sumber daya pendidikan, dan efisiensi dalam evaluasi. AI juga dapat mengembangkan keterampilan teknologi mahasiswa, mempersiapkan mereka untuk dunia kerja di era digital. Kegiatan pengabdian ini berhasil memberikan kontribusi positif dalam mempersiapkan perguruan tinggi untuk mengadopsi AI, meskipun diperlukan dukungan lebih lanjut dalam peningkatan infrastruktur dan pelatihan berkelanjutan.
Sosialisasi Literasi Pajak Penghasilan Pada Generasi Milenial Dikota Sungai Penuh Antoni, Syafrul; Karim, M.; Patria, Nelly; Halim; Oktarina, Karlini
AMMA : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 : Mei (2025): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

This community service activity aims to improve tax literacy, particularly related to Income Tax (PPh), among the millennial generation. The program was implemented through four stages: preparation and planning, socialization implementation, simulation and Q&A, and evaluation. The preparation phase involved identifying information needs, which led to the development of visual and digital-based educational modules and media. Socialization was conducted both offline and online, using a communicative approach relevant to young adults' characteristics. Tax calculation and reporting simulations were carried out to enhance participants' practical understanding, followed by interactive question-and-answer sessions. Evaluation using pre-test and post-test methods showed a significant improvement in participants' understanding, with average scores increasing from 52 to 84. The activity received positive feedback, with most participants expressing increased confidence in fulfilling their tax obligations independently. These results indicate that a communicative and applicative educational approach is effective in promoting voluntary tax compliance among millennials.
ANALYSIS OF CAPITAL EXPENDITURE DETERMINANTS IN DISTRICTS/CITIES IN JAMBI PROVINCE Karim, M; Antoni, Syafrul; Oktarina, Karlini
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.36846

Abstract

Regional Expenditures are details of regional income and expenditures within one year. Capital expenditure is one of the most important components of regional expenditures. Through capital expenditure, the budget prepared in the Regional Expenditures can be realized properly and correctly by improving services to the public. In this case, regional governments must be careful when allocating their resources. This research aims to analyze the influence of local revenue, general allocation funds, and special allocation funds on capital expenditure allocation. Capital expenditure plays a very important role in running the government system to improve community welfare and good governance. The population used in this research is all 11 regencies/cities in Jambi Province in 2018-2022. The sample in this research is this population due to data availability, while the data analysis technique used is multiple linear regression—analysis using SPSS. The research results show that local original income has a significant and positive effect on capital expenditure allocation, general fund allocation has no effect on capital expenditure, and special fund allocation also has no effect on capital expenditure. In contrast, local original income, General Allocation Funds, and special allocation funds simultaneously significantly impact capital expenditure allocation.
Co-Authors Halim Halim Halim, Halim Karim, M Karim, M. Nelly Patria Syafrul Antoni