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NAIK KELAS DENGAN DIGITALISASI: PENYUSUNAN LAPORAN KEUANGAN UMKM MENGGUNAKAN APLIKASI “SI APIK” Eliza Noviriani; Lailatul Mukaromah; Sri Mulyati
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 1 (2024): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i1.19584

Abstract

Abstrak: Salah satu bidang UMKM yang menarik minat di Kabuputen Sambas adalah UMKM sektor kuliner sebagaimana ditandai dengan catatan pelaku usaha terbanyak dari keseluruhan sektor UMKM. Namun, penyusunan laporan keuangan masih menjadi permasalahan besar bagi UMKM karena pencatatan aktivitas bisnis masih dilakukan secara sederhana, terdapat UMKM yang belum melakukan pencatatan transaksi, belum ada pemisahan antara transaksi bisnis dan pribadi, minim nya evaluasi oleh UMKM atas kinerja usaha nya serta ketiadaan implementasi digitalisasi dalam penyusunan laporan keuangan bisnis. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pengetahuan dan keterampilan penyusunan laporan keuangan secara digital. Pelatihan dilaksanakan dengan metode Community Based Participatory Research (CBPR) melalui 3 (tiga) tahap yaitu pendekatan diskusi, teoritis dan praktikum. Evaluasi capaian keberhasilan pelatihan dengan kuesioner memperoleh hasil perubahan signifikan pengetahuan peserta yaitu dari 26,67% menjadi 93,33% dibandingkan sebelum mengikuti pelatihan. Oleh sebab itu, pelatihan secara intens dan berkala sangat diperlukan untuk menunjang kualitas Usaha Mikro, Kecil & Menengah di Kabupaten Sambas.Abstract: One of the MSME sectors that is attracting interest in Sambas Regency is the MSME culinary sector as indicated by the record of the largest number of business actors in the entire MSME sector. However, preparing financial reports is still a big problem for MSMEs because the recording of business activities is still carried out simply, there are MSMEs that have not recorded transactions, there is no separation between business and personal transactions, there is minimal evaluation by MSMEs of their business performance and there is no implementation of digitalization. in preparing business financial reports. This Community Service Activity (PKM) aims to increase knowledge and skills in preparing digital financial reports. The training was carried out using the Community Based Participatory Research (CBPR) method through 3 (three) stages, namely discussion, theoretical and practical approaches. Evaluation of the success of the training using a questionnaire resulted in a significant change in participants' knowledge, namely from 26.67% to 93.33% compared to before attending the training. Therefore, intense and regular training is very necessary to support the quality of Micro, Small & Medium Enterprises in Sambas Regency.
Klinik Pajak Sebagai Wadah Konsultasi Perpajakan di Politeknik Negeri Sambas Roshani, Roshani; Noviriani, Eliza; Mukaromah, Lailatul
DEDIKASI PKM Vol. 6 No. 2 (2025): DEDIKASI PKM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v6i2.48667

Abstract

Kabupaten Sambas merupakan salah satu daerah di Kalimantan Barat yang berdekatan dengan perbatasan Indonesia dan Malaysia. Hadirnya Klinik Pajak untuk menjawab masalah terkait banyaknya masyarakat sambas belum memahami arti dari wajib pajak, proses yang sulit atau sulit untuk dimengerti, dan tidak ramah akan digital sehingga Klinik Pajak bertujuan untuk membantu masyarakat dalam melakukan konsultasi perpajakan, penyusunan perpajakan dan pelaporan perpajakan, guna untuk meningkatkan kesadaran masyarakat dalam perpajakan. Metode kualitatif lapangan digunakan dalam pelaksanaan Klinik Pajak diawali dengan memperkenalkan Klinik Pajak pada masyarakat dengan menyebar brosur dan promosi di media sosial. Pada saat ini terdapat beberapa kelompok masyarakat yang memanfaatkan jasa relawan pajak seperti pegawai dan dosen Politeknik Negeri Sambas yang berjumlah 20 orang sebagai pengguna jasa pelaporan perpajakan dan sebanyak 3 (tiga) orang yang melakukan konsultasi perpajakan. Berkaitan dengan kondisi di atas sangat potensial untuk dikembangkannya konsultasi perpajakan dalam bentuk Klinik Pajak di Politeknik Negeri Sambas.. Keunggulan produk yang dihasilkan Klinik Pajak adalah penyedia jasa pelayanan perpajakan dengan didukung sarana prasarana yang lengkap sehingga terjadi peningkatan pada kualitas pelayanan. Produk yang dihasilkan Klinik Pajak yaitu, Konsultasi Perpajakan, Penyusunan Perpajakan, dan Pelaporan Perpajakan. Secara online calon konsumen dapat menghubungi media komunikasi online dan Instagram yang telah tersedia, sedangkan secara offline Klinik Pajak telah tersedia di Gedung Terpadu 2 Politeknik Negeri Sambas.
Efektivitas Bahasa Isyarat dalam Pembelajaran Mengaji bagi Santri Tunarungu: Studi Kasus di Masjid Raya Al-Adzhom Al Fahmi, Faiz Fikri; Zakiah, Risalatu; Wiyanto, Hari; Mukaromah, Lailatul; Jaya, Rizki Rahmat; Alifah, Rafa; Giffari, Ahmad
Malewa: Journal of Multidisciplinary Educational Research Vol 3 No 1 (2025): MALEWA: Journal of Multidisciplinary Educational Research
Publisher : Yayasan Dharma Lentera Khatulistiwa (MALEWA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61683/jome.v3i1.209

Abstract

This study aims to examine the effectiveness of using sign language in the learning process of reciting the Quran for deaf students, by taking a case study at the Al-Adzom Grand Mosque. Deaf students, as children with special needs, face limitations in hearing, but still show high enthusiasm and motivation in studying the Quran. In this context, sign language becomes an alternative communication medium that allows them to understand the learning material more optimally. This study uses a qualitative approach with data collection methods in the form of in-depth interviews with Quran teachers and student caregivers, as well as literature studies that support theoretical understanding. The data were analyzed descriptively to describe how the application of sign language affects the ability of deaf students to read and understand the verses of the Quran. The results of the study showed that the use of sign language was proven to be effective and had a positive impact on the development of the students' Quran reading skills. This finding confirms that physical limitations are not the main barrier in the process of religious education, as long as the methods applied are able to accommodate the special needs of students. Therefore, it is important for Islamic educational institutions to develop an inclusive and adaptive approach for students with disabilities.
Implementasi PMK 59 Tahun 2022 atas Pajak Belanja Barang pada Dinas PUPR Kabupaten Sambas Mukaromah, Lailatul; Zurmansyah, Ee; Roshani, Roshani; Ramadhani, Gea Putri
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6528

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The obstruction of the ITA 22 collection process at the Public Works and Spatial Planning Office of Sambas Regency occurs due to field errors in the calculation of ITA 22 on transaction documents submitting payments for transactions carried out and reporting carried out by the PUPR Office manually through the Regional Finance Agency. This study aims to determine the procedures for calculating, depositing, and reporting Income Tax Article 22 on goods expenditure at the PUPR Office of Sambas Regency and to determine the application of calculating, depositing, and reporting tax on goods expenditure at the PUPR Office of Sambas Regency whether it is in accordance with PMK Number 59 of 2022. this research method is qualitative. Data collection conducted in this study through observation, interviews, and documentation. The focus of this research is the mechanism of calculation, deposit, and reporting of Income Tax Article 22 at the Public Works and Spatial Planning Office of Sambas Regency. The results obtained in this study can be concluded that the Sambas Regency Public Works and Spatial Planning Office has calculated and deposited Income Tax Article 22 in accordance with Permenkeu Number 59 of 2022 while for reporting it is not in accordance with Permenkeu Number 231 of 2019 but with a reconciliation system with the Sambas Regency Regional Finance Agency in collaboration with KPP Pratama Singkawang.
Kesiapan UMKM di Kabupaten Sambas dalam Menghadapi Implementasi Coretax Susiana, Utie; Mukaromah, Lailatul; Luthfi, Muhammad Farisan; Sentiya, Novi
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6530

Abstract

The government has actively pursued reforms in the tax sector,, including introducing Coretax. Coretax system or core system of tax service administration, for registration, administration, payment and reporting into one. Coretax was issued by the government in (PMK) Number 81 of 2024 concerning Tax Provisions in the context of the Implementation of the Core System of Tax Administration (Coretax). This study aims to determine the readiness of MSMEs in Sambas Regency in facing the implementation of coretax. This study uses qualitative research methods. Data was obtained through interviews, documentation and observation. The focus of the interview questions refers to Parasuraman developing the Technology Readiness Index (TRI), namely Optimism, Discomfort, Innovativeness, and Insecurity. The results of the study show that the readiness of MSMEs in Sambas Regency in facing coretax shows a positive response to digital transformation, but still faces complex dynamics.
Implementation of Individual Counseling of Cognitive Restructuring Techniques to Reduce Verbal Bullying of Junior High School Students in the Pesanggaran Area Mukaromah, Lailatul; Ulwiyah, Imaratul; Mawaddati, Ika Romika
Jurnal Kiprah Pendidikan Vol. 4 No. 4 (2025): Jurnal Kiprah Pendidikan | Oktober 2025 (In Press)
Publisher : Program Studi Pendididikan Guru Sekolah Dasar Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/kpd.v4i4.p778-785

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The general objective of this study is to determine the real changes in individual counseling with cognitive restructuring techniques in reducing verbal bullying behavior in students. The problem of this study is the frequent occurrence of verbal bullying behavior in the environment of class VII students of SMP IT Grafika Pesanggaran. The specific objective of this study is to be able to help class VII students of SMP IT Grafika Pesanggaran in reducing verbal bullying behavior that is currently occurring. Verbal bullying behavior is an aggressive statement or action in verbal form that is done intentionally and repeatedly with the aim of hurting, terrorizing, controlling, or just for fun, many triggers for verbal bullying include thoughts, feelings, and bullying behavior, verbal bullying has many negative impacts ranging from loss of self-confidence, stress, to prolonged trauma. This study uses a single-case quantitative research type with an A-B pattern consisting of two stages, namely the baseline stage and the intervention stage. The output of this study will be in the form of a scientific article that can be published in national or international journals which can later be recommended for Guidance and Counseling Teacher in reducing verbal bulliying behavior in student using cognitif restructuring techniques
Optimalisasi kemampuan pelaporan SPT tahunan wajib pajak orang pribadi bagi pegawai pondok pesantren Mukaromah, Lailatul; Noviriani, Eliza; Alrizwan, U Ari; Zurmansyah, EE
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 6 No 2 (2023)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v6i2.19564

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Pegawai pondok pesantren M. Basiuni Imran masih banyak yang belum mampu mengoperasikan e-filing sehingga berakibat hampir 90 % pegawai tidak melaporkan SPT tahunan dan hanya 10% pegawai yang melaporkan SPT pajak tahunan dengan e-filing. Tujuan kegiatan Pengabdian Kepada Masyarakat (PKM) ini adalah memberikan pelatihan dan pendampingan guna membantu wajib pajak orang pribadi khususnya pegawai pondok pesantren M. Basuini Imran dalam mengisi dan melaporkan SPT tahunan orang pribadi 1770s dan 1770ss menggunakan e-filing. Pengabdian kepada masyarakat dilaksanakan dengan metode Community Based Participatory Research (CBPR). Teknik penyelesaian yang ditawarkan adalah melalui pendekatan pelatihan, diskusi dan atau tanya jawab serta praktik. Pelatihan ini menggunakan teknik ceramah dan diskusi. Pelatihan yang telah diselenggarakan berdampak pada peningkatan pengetahuan dan keterampilan peserta pelatihan dalam hal pelaporan pajak menggunakan e-filing dari sebelum nya yang belum mengetahui mekanisme pelaporan pajak. Melalui peningkatan pengetahuan serta keterampilan pelaporan pajak secara online, pegawai pondok pesantren M. Basiuni Imran terdorong untuk melaporkan pajak terhutang kepada negara. Kedepannya, pelaksanaan pengabdian kepada masyarakat dapat memperluas mitra sasaran yaitu tidak hanya bagi satu pondok pesantren di Kabupaten Sambas.
Pengoptimalan Pengelolaan Keuangan Pesantren: Integrasi Nilai-Nilai Islam Dalam Akuntansi Syariah Untuk Pengurus Pesantren PPM. Al Jawi Surabaya Fadilah, Elvira Nurul; Amanda, Ericca Dhea; Nabilla, Hania Rifdah; Lathifah, Iif Ainul; Mukaromah, Lailatul; Ningrum, Chofifah Ayu Widya; Yudhanti, Ashari Lintang
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2024): Welfare : December 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i4.1114

Abstract

The rapid development of science and technology has also influenced the field of accounting, including the application of sharia accounting in non-profit entities such as Islamic boarding schools. Islamic boarding schools in Indonesia continue to grow every year, but many do not understand the concept of Islamic economics and sharia accounting in depth. This activity aims to provide education to the management of the Al Jawi Islamic Boarding School in Surabaya regarding Islamic economics, the benefits of financial reports, and the application of sharia contracts in accounting. The implementation method includes education through training and interactive discussions as well as in-depth interviews with the boarding school management. The results of the activity showed an increase in the understanding of the boarding school management regarding the principles of Islamic economics and sharia accounting. Positive responses were seen from the enthusiasm of the participants in discussing and asking questions. The evaluation of the activity revealed that the boarding school management had begun to carry out simple financial records, although the application of more complex accounting according to PSAK Syariah still requires further assistance.
Students’ burnout and psychological distress in undergoing online learning during the Covid-19 pandemic Mukaromah, Lailatul; K. Kassymova, Gulzhaina
Insight: Jurnal Ilmiah Psikologi Vol. 24 No. 1 (2022): FEBRUARY 2022
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/psikologi.v24i1.1842

Abstract

Pandemi Covid-19 telah memberi banyak pengaruh terhadap tatanan kehidupan individu. Situasi ini mengharuskan individu mampu melakukan penyesuaian terhadap kebijakan yang berlaku. Tak terkecuali pada aspek pendidikan. Sebagai upaya preventif penyebaran Covid-19 lebih luas, pemerintah memberlakukan kebijakan pembelajaran dengan jarak jauh dengan memanfaatkan teknologi berbasis daring. Kebijakan ini menjadi alternatif dalam situasi saat ini. Namun hal ini menunjukkan adanya pengaruh negatif terhadap kondisi mahasiswa dalam menjalani pembelajaran daring, diantaranya seperti adanya kondisi burnout dan distres psikologis. Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara burnout dengan distres psikologis pada mahasiswa dalam menjalani pembelajaran daring dimasa pandemi pandemi Covid-19. Metode penelitian yang digunakan adalah pendekatan kuantitatif korelasional, dengan teknik analisis Correlation Product Moment Pearson untuk mengetahui hubungan antar variabel. Sampel dari penelitian ini ditentukan dengan teknik convinience sampling. Dari data penyebaran kuesioner yang diterima melalui google form, diketahui sebanyak 110 partisipan yang ikut serta dalam penelitian ini, yakni mahasiswa aktif UIN Satu Tulungagung. Instrumen yang digunakan dalam penelitian ini yaitu Skala Burnout dengan Cronbach alpha’s 0,911 dan Skala Distres Psikologis dengan Cronbach Alpha’s 0,911. Berdasarkan hasil analisis yang telah dilakukan, didapatkan hasil koefisien korelasi rxy= 0,648 dan signifikansi kurang dari 0,05. Artinya, bahwa terdapat hubungan yang positif dan signifikan antara burnout dengan distres psikologis pada mahasiswa dalam menjalani pembelajaran daring dimasa pandemi Covid-19.
Training Activity Program in Teacher Competency Development Marasa Ibtidaiyah Mukhoiyaroh, Mukhoiyaroh; Mujiono, Mujiono; Mukaromah, Lailatul
Attaqwa: Jurnal Ilmu Pendidikan Islam Vol. 21 No. 1 (2025): Ilmu Pendidikan Islam
Publisher : Prodi Pendidikan Agama Islam Sekolah Tinggi Agama Islam Daruttaqwa Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54069/attaqwa.v21i1.971

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Competency development for teachers is a necessary task that every teacher should undertake. Teacher competency development is intended to enhance teachers' skills and support the smooth execution of tasks. MIN 1 Mojokerto can continue to a higher level of education, whether it is above the current level or the next, whether public or private. These skills are not spared by the teacher competency development training activities that have been provided to teachers, which then have a positive impact on the learning provided to students, resulting in increased learning outcomes. Based on the explanation above, the researcher developed the research title "Training Activity Program in Teacher Competency Development, Min 1 Mojokerto." With a research focus on the training in MIN 1 Mojokerto and how the training results are implemented. 1) What is the competence of the teachers at MIN 1 Mojokerto? 2) What is the program process for training activities at MIN 1 Mojokerto? Using a descriptive qualitative approach. This research yielded the following findings: Mojoketo MIN 1 teachers possess competencies in pedagogic, personality, and social competence. This result will be achieved through several achievement process activities undertaken by Mojokerto MIN 1 to improve teacher competence, namely: monthly performance evaluation, KKG training/MGMP, and Delegation of Training and Seminar Activities.