Garuda - Garba Rujukan Digital

Pengembangan Modul Digital Interaktif Perpajakan Puspita Zandra, Rosy Aprieza; Nurfitriasih, Dyah Metha; Nurindrasari, Diana
Jurnal Pendidikan Akuntansi (JPAK) Vol. 11 No. 3 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n3.p228-240

Understanding of taxation has a high urgency, especially for accounting students because tax calculations and reporting are unavoidable in most sectors in Indonesia. Knowledge and understanding of taxation must be possessed by accounting students to prepare themselves to enter the world of work. In addition, learning in lectures experiences segregation from teacher centered to student centered, both synchronously and asynchronously. This requires innovations for systemic improvements to the components of education, especially learning media. The purpose of this study is to examine the development of learning media in the form of interactive digital modules, namely flipbooks in the Taxation course using the ADDIE model. The modules developed have been assessed by material experts, media experts, and tested on a limited basis among internal students who are taking Taxation courses as many as 31 students. The results showed that the feasibility of the material on the interactive digital module was considered sufficient by the material expert validator. Meanwhile, the results of the media expert's validation showed that the interactive digital module was considered good. The results of the limited test on students showed that the interactive digital module was understood. The assessment is on several aspects, namely the presentation of information, the content of cognition and functionality.

Optimalisasi Promosi Desa Wisata Budaya Berbasis Website Pada Desa Tulusbesar Miharso, Apit; Prasetya, Rizky; Zandra, Rosy Aprieza Puspita; Nurfitriasih, Dyah Metha; Kartiko, Galuh; Ludfillah, Novrida Qudsi
Dedikasi Sains dan Teknologi (DST) Vol. 4 No. 2 (2024): Artikel Riset Nopember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v4i2.4818

Desa Tulusbesar merupakan wilayah yang kaya akan sumber daya alam, budaya Jawa dan seni yang khas hingga dikenal sebagai desa wisata budaya di Malang Raya. Kesenian di desa ini diantaranya kriya Topeng Malangan, Wayang, pecut, aneka suvenir ataupun pagelaran budya dan seni. Keanekaragaman wisata budaya dan seni mampu menghadirkan potensi yang lebih besar untuk dinikmati masyarakat secara lebih luas. Hanya saja, hingga saat ini banyak sekali warga lokal yang belum mengenal produk/jasa ini. Hal ini karena belum optimalnya upaya pengenalan kembali potensi yang dimiliki desa pada masyarakat secara luas, karena media promosi yang digunakan oleh pihak pengelola desa, penggiat seni, pengrajin ataupun penjual yang ada di Tulusbesar belum disinergikan dengan teknologi yang berkembang saat ini. Untuk mengatasi masalah ini, Tim PPM mengembangkan sebuah website yang mempromosikan produk seni budaya, jasa, dan festival yang ada di desa. Umpan balik dari peserta, yang akan berperan sebagai operator atau pengelola website, menunjukkan bahwa platform tersebut dianggap bermanfaat dan efektif sebagai solusi untuk permasalahan yang dihadapi mitra. Selain itu, pendampingan bimtek operator website juga meningkatkan keterampilan peserta dalam pengoperasian website. Dengan upaya ini, diharapkan potensi desa Tulusbesar dapat lebih dikenal dan dimanfaatkan secara optimal oleh masyarakat luas.

The Implementation of Environmental Cost Accounting in Waste Management in the Bioethanol Industry Billa, Nurul Salsa; Wahyuni, Hesti; Nurfitriasih, Dyah Metha
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/mvxf7718

This research aims to measure the efficiency of waste management using the concept of Environmental Management Accounting (EMA) based on the Physical Environmental Management Accounting (PEMA) and Monetarily Environmental Management Accounting (MEMA) and analyzed the suitability of environmental cost accounting treatment based on the PSAK No. 201. This research is quantitative descriptive research. Data were collected through interviews and documentation. The data used were production quantities and waste management costs data collected in 2023. The research was conducted at bioethanol industry that processed waste into biogas and liquid organic fertilizer. The research findings revealed in the PEMA calculation there was an imbalance between input and output quantities because the company had not recorded Fusel Oil from the distillation stage. The MEMA calculation revealed the company can save costs incurred to buy gas from PT PGN if it adds two digesters. The highest expenditure in the environmental cost report is in the external failure cost category and presented it simultaneously with other accounts. Therefore, the company should implement environmental cost accounting to control and increase the efficiency of waste management costs.

Pendampingan Tata Kelola dan Pertanggungjawaban Keuangan Unit Usaha Bumdes Pulotondo Nurfitriasih, Dyah Metha; Widiastuti, Retno; Kamayanti, Ari; Sari, Padma Adriana; Hudiarini, Sri; Kartiko, Galuh
Journal of Community Development Vol. 6 No. 1 (2025): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v6i1.1634

BUMDes Pulotondo is a strategic partner of the village government in promoting development and economic equality at the local level. As a village financial institution, BUMDes plays an important role in supporting the needs of micro enterprises in the village. However, the financial management of BUMDes Pulotondo is still conducted in a simple manner. Financial management is limited to basic cash recording, while financial reporting is still lacking in detail and does not meet adequate accountability principles. In addition, there is no separate financial accountability report for each business unit, which leads to low transparency and difficulties in evaluating the performance of each BUMDes Pulotondo business unit. This study aims to analyze the financial management of BUMDes Pulotondo and identify solutions to improve the effectiveness and transparency of its financial management. To address this issue, the PPM Accounting Team of Polinema provided direct assistance to the management of BUMDes Pulotondo in improving financial governance. The assistance was carried out through the delivery of materials using interactive presentations, along with practical exercises for preparing financial reports using templates in Excel customized to meet the needs of BUMDes. Direct practice involved providing case studies of real transactions relevant to the activities of BUMDes for practicing financial report preparation. During the practical sessions, the management of BUMDes Pulotondo was enthusiastic about trying to identify transactions of business units present in Pulotondo Village and posed questions that they still did not understand regarding accounting. The PPM Team also created a guidebook and educational videos as ongoing references for the management of BUMDes Pulotondo in preparing financial reports accurately and systematically. The results of the BUMDes mentoring activities, BUMDes managers gave a positive response, namely the ease in understanding and preparing financial reports for business units in Pulotondo Village

EDUKASI FUNGSI KEMASAN UNTUK MENINGKATKAN PEMASARAN PRODUK USAHA MIKRO, KECIL, DAN MENENGAH DESA TULUSBESAR KECAMATAN TUMPANG KABUPATEN MALANG Fauzi, Ilham Saiful; Kartiko, Galuh; Sari, Padma Adriana; Arisudhana, Aditya; Nurfitriasih, Dyah Metha; Budiprayitno, Bambang
JUARA: Jurnal Wahana Abdimas Sejahtera Volume 6, Nomor 2, Juli 2025
Publisher : Jurusan Teknik Lingkungan Fakultas Arsitektur Lanskap dan Teknologi Lingkungan, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ztnsh894

Dalam persaingan bisnis yang sangat ketat, fungsi kemasan telah berkembang menjadi lebih kompleks, tidak hanya untuk melindungi produk dan memberikan keunikan, tetapi juga sebagai sarana untuk mendorong peningkatan penjualan dengan menarik minta konsumen. UMKM perlu menyadari bahwa investasi dalam desain kemasan yang baik dapat membawa dampak positif dalam meningkatkan daya saing produk. Sebagian pelaku UMKM di Desa Tulusbesar mengakui bahwa kemasan produk mereka masih sederhana dan kurang menarik. Kegiatan pengabdian pada masyarakat ini dilaksanakan dengan tujuan memberi pengetahuan dan keterampilan bagi pelaku UMKM dan industri rumahan dengan usaha di bidang makanan olahan untuk menghasilkan kemasan produk yang baik dan menarik. Kegiatan pengabdian dilaksanakan secara luring dan dihadiri oleh 10 peserta dengan jenis usaha yang berbeda-beda seperti keripik pisang, donat, madu, bakso, jamu, dan makanan basah. Kegiatan pengabdian terdiri dari edukasi fungsi kemasan, jenis-jenis kemasan, dan komponen penting dalam suatu kemasan. Selain itu juga disajikan contoh-contoh kemasan untuk menambah referensi para pelaku usaha dalam mendesain kemasan yang cocok untuk produk mereka. Berdasarkan hasil pengisian kuesioner diperoleh informasi bahwa kegiatan pengabdian yang dilakukan menawarkan solusi dari permasalahan yang ada pada mitra terkait pengemasan produk dan terjadi penguatan kemandirian dan peningkatan pengetahuan serta keterampilan mitra. Secara umum kegiatan pengabdian berjalan baik dan tepat sasaran sesuai dengan kebutuhan mitra dalam membuka jalan untuk presentasi produk yang lebih baik dan daya saing pasar yang lebih tinggi.

Desain Sistem Informasi Akuntansi Sebagai Upaya Peningkatan Kualitas Pencatatan Keuangan pada UMKM Pabrik Permen Lolipop Barokah Faradila, Vahma; Indrawan, Andi Kusuma; Nurfitriasih, Dyah Metha
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 4 No 2 (2025): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v4i2.1352

The study aimed to design and implement an Accounting Information System (AIS) for the MSME "Pabrik Permen Lolipop Barokah" and to analyze its financial performance based on the financial statements generated by the system. The AIS was developed in accordance with the operational needs of the business and the applicable standard, namely the Financial Accounting Standards for Micro, Small, and Medium-sized Entities (SAK EMKM - Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah). This study was an applied case study with a qualitative descriptive approach. Data were collected from both primary and secondary sources through observation, interviews, and documentation. The system was developed using Microsoft Excel, enhanced with macro features to support process automation. The results of the study showed that the designed AIS successfully supported the systematic recording of sales, purchases, inventory management, and the preparation of key financial statements. The system was found to be both effective and user-friendly, particularly for users with limited accounting knowledge. Furthermore, the results of financial ratio analysis revealed that the MSME’s financial performance was in the fairly good category, especially in terms of liquidity and profitability. Overall, the implementation of the system contributed not only to improving financial recording practices but also to supporting better decision-making for small businesses.

Optimalisasi Promosi Desa Wisata Budaya Berbasis Website Pada Desa Tulusbesar Miharso, Apit; Prasetya, Rizky; Zandra, Rosy Aprieza Puspita; Nurfitriasih, Dyah Metha; Kartiko, Galuh; Ludfillah, Novrida Qudsi
Dedikasi Sains dan Teknologi (DST) Vol. 4 No. 2 (2024): Artikel Riset Nopember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v4i2.4818

Desa Tulusbesar merupakan wilayah yang kaya akan sumber daya alam, budaya Jawa dan seni yang khas hingga dikenal sebagai desa wisata budaya di Malang Raya. Kesenian di desa ini diantaranya kriya Topeng Malangan, Wayang, pecut, aneka suvenir ataupun pagelaran budya dan seni. Keanekaragaman wisata budaya dan seni mampu menghadirkan potensi yang lebih besar untuk dinikmati masyarakat secara lebih luas. Hanya saja, hingga saat ini banyak sekali warga lokal yang belum mengenal produk/jasa ini. Hal ini karena belum optimalnya upaya pengenalan kembali potensi yang dimiliki desa pada masyarakat secara luas, karena media promosi yang digunakan oleh pihak pengelola desa, penggiat seni, pengrajin ataupun penjual yang ada di Tulusbesar belum disinergikan dengan teknologi yang berkembang saat ini. Untuk mengatasi masalah ini, Tim PPM mengembangkan sebuah website yang mempromosikan produk seni budaya, jasa, dan festival yang ada di desa. Umpan balik dari peserta, yang akan berperan sebagai operator atau pengelola website, menunjukkan bahwa platform tersebut dianggap bermanfaat dan efektif sebagai solusi untuk permasalahan yang dihadapi mitra. Selain itu, pendampingan bimtek operator website juga meningkatkan keterampilan peserta dalam pengoperasian website. Dengan upaya ini, diharapkan potensi desa Tulusbesar dapat lebih dikenal dan dimanfaatkan secara optimal oleh masyarakat luas.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search