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All Journal JURNAL EDUCATION AND DEVELOPMENT INVENTORY: JURNAL AKUNTANSI Arthavidya Jurnal Ilmiah Ekonomi ABIDUMASY : Jurnal Pengabdian kepada Masyarakat eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Akuntansi Neraca
Perdana, Sukma
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Malang City MSME Women Entrepreneurs Framed by Sustainability, Digital Economy and Environmental Sustainability Harmadji, Dwi Ekasari; Perdana, Sukma
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i2.21228

Abstract

This research aims to understand the role of Malang City MSME Women Entrepreneurs framed in sustainability with the digital economy and environmental sustainability. This research is descriptive qualitative research with data obtained through in-depth interviews and Forum Group Discussions (FGD). Main informant Mrs. Peni Budi Astuti as founder of the Super Preman Organization (abbreviation for: Independent Women Source of Change) in Malang City. The research results provide meaning about the role of social organizations such as Preman Super, whose members are dominated by female entrepreneurs, in the sustainability of MSMEs in the city of Malang. Women entrepreneurs are also accustomed to utilizing the digital economy for the sustainability of their MSMEs. Environmental sustainability through environmentally friendly production processes is also implemented for the sustainability of MSMEs in Malang City. The results of this research can be used for an efficient and effective mentoring program to empower women MSME entrepreneurs initiated by the Malang City Government.
PENGUATAN PROFESIONALITAS KJA DI KOTA MALANG MELALUI PELATIHAN KETERAMPILAN KOMUNIKASI DAN PEMAHAMAN ETIKA Perdana, Sukma; Umamy, Etty; Efendiy, Khoirul; Kristiawan, Indria; Siwi Suwigyo, Hanum Lintang
ABIDUMASY Vol 6 No 01 (2025): ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v6i01.8804

Abstract

This community service program was designed to enhance the professionalism of Accounting Service Offices (KJA) in Malang through training in communication skills and ethical understanding. The program aims to make a significant contribution to improving service quality, maintaining integrity, and supporting the economic development of the community. The community partners comprised professionals from KJA, with the training conducted over three months, involving interdisciplinary lecturers for a holistic approach. The training methods included delivering fundamental materials through seminars, demonstrations and simulations, as well as evaluations and mentoring. Data collection employed a quantitative approach using questionnaires and a qualitative approach through in-depth interviews. Quantitative results revealed that 80% of participants experienced significant improvement in communication skills, while 70% reported enhanced ethical understanding, positively impacting workplace relationships and the professional image of the office. Qualitative findings supported these results, highlighting that the training enhanced participants' ability to make ethical decisions and build harmonious workplace relationships. This program demonstrates that training in communication skills and ethics is a strategic investment to enhance organizational professionalism and integrity. These findings are relevant to strengthening professional services in the service sector and fostering a productive work culture, providing long-term benefits for individuals and organizations.
Representasi Etika Profesional dalam Laporan Keuangan: Analisis Naratif dan Wacana dalam Praktik Akuntansi di Sektor Publik Perdana, Sukma; Umamy, Etty
Jurnal Akuntansi Neraca Vol. 3 No. 1 (2025): April
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v3i1.515

Abstract

Penelitian ini bertujuan untuk mengidentifikasi representasi etika profesional dan strategi wacana yang digunakan dalam narasi laporan keuangan sektor publik, khususnya dalam Laporan Kinerja Instansi Pemerintah (LKjIP) dan Laporan Keuangan Pemerintah Daerah (LKPD) Kota Malang. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis wacana kritis. Sampel data berupa dokumen LKjIP dan LKPD tahun 2021–2022 dipilih secara purposive, dengan mempertimbangkan relevansi isi dan aksesibilitas publik. Teknik pengumpulan data dilakukan melalui dokumentasi dan studi literatur. Variabel penelitian meliputi representasi etika profesional, struktur narasi, dan diksi yang digunakan dalam laporan. Teknik analisis data dilakukan melalui tahapan kategorisasi elemen linguistik, identifikasi pola representasi aktor dan tanggung jawab, serta interpretasi berdasarkan kerangka teori wacana dan etika profesional. Hasil penelitian menunjukkan bahwa narasi laporan cenderung menonjolkan keberhasilan melalui penggunaan diksi positif, sementara kegagalan disampaikan secara pasif dan impersonal, yang berpotensi menyamarkan tanggung jawab institusional. Strategi penghindaran tanggung jawab umumnya disampaikan melalui rujukan terhadap faktor eksternal seperti kendala anggaran atau regulasi pusat. Temuan ini mengindikasikan adanya ketidaksesuaian antara prinsip etika profesional dan praktik naratif yang dijalankan. Oleh karena itu, diperlukan pedoman naratif yang tidak hanya memenuhi standar administratif, tetapi juga menjamin integritas dan akuntabilitas dalam komunikasi publik. Penelitian ini merekomendasikan pelatihan etika dan komunikasi naratif bagi penyusun laporan keuangan sektor publik serta membuka peluang studi lanjutan berbasis korpus digital atau lintas wilayah
PENGUATAN PROFESIONALITAS KJA DI KOTA MALANG MELALUI PELATIHAN KETERAMPILAN KOMUNIKASI DAN PEMAHAMAN ETIKA Perdana, Sukma; Umamy, Etty; Efendiy, Khoirul; Kristiawan, Indria; Siwi Suwigyo, Hanum Lintang
ABIDUMASY Vol 6 No 01 (2025): ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v6i01.8804

Abstract

This community service program was designed to enhance the professionalism of Accounting Service Offices (KJA) in Malang through training in communication skills and ethical understanding. The program aims to make a significant contribution to improving service quality, maintaining integrity, and supporting the economic development of the community. The community partners comprised professionals from KJA, with the training conducted over three months, involving interdisciplinary lecturers for a holistic approach. The training methods included delivering fundamental materials through seminars, demonstrations and simulations, as well as evaluations and mentoring. Data collection employed a quantitative approach using questionnaires and a qualitative approach through in-depth interviews. Quantitative results revealed that 80% of participants experienced significant improvement in communication skills, while 70% reported enhanced ethical understanding, positively impacting workplace relationships and the professional image of the office. Qualitative findings supported these results, highlighting that the training enhanced participants' ability to make ethical decisions and build harmonious workplace relationships. This program demonstrates that training in communication skills and ethics is a strategic investment to enhance organizational professionalism and integrity. These findings are relevant to strengthening professional services in the service sector and fostering a productive work culture, providing long-term benefits for individuals and organizations.
PERAN LITERASI DIGITAL DALAM MENINGKATKAN KEPATUHAN PAJAK KOPERASI PASCA SPIN-OFF Perdana, Sukma; Umamy, Etty
Jurnal Education and Development Vol 13 No 3 (2025): Vol 13 No 3 September 2025
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v13i3.7473

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran literasi digital dalam meningkatkan kepatuhan pajak koperasi pasca spin-off. Metode yang digunakan adalah pendekatan kualitatif dengan desain studi kasus, yang memungkinkan pendalaman terhadap dinamika administratif koperasi dalam konteks nyata. Subjek penelitian terdiri atas dua koperasi, yaitu Koperasi Sejahtera dan Koperasi Sumberrejo, yang telah menjalani proses spin-off dalam dua tahun terakhir. Teknik pemilihan sampel dilakukan secara purposive berdasarkan kriteria tingkat adopsi teknologi dan kompleksitas pengelolaan pajak. Data dikumpulkan melalui wawancara mendalam, observasi langsung, dan dokumentasi administratif koperasi. Variabel utama dalam penelitian ini adalah literasi digital dan kepatuhan pajak koperasi. Analisis data dilakukan menggunakan model interaktif Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa koperasi dengan literasi digital tinggi menunjukkan tingkat kepatuhan pajak yang lebih baik, ditandai dengan ketepatan pelaporan, kelengkapan dokumen, serta minimnya kesalahan administratif. Sebaliknya, koperasi yang masih menggunakan sistem manual menghadapi berbagai hambatan administratif, termasuk denda perpajakan. Kesimpulan dari penelitian ini menegaskan bahwa literasi digital merupakan kompetensi strategis yang tidak hanya mendukung efisiensi tata kelola, tetapi juga menjadi prasyarat utama bagi koperasi untuk beradaptasi dengan sistem perpajakan digital. Penelitian ini membuka peluang bagi pengembangan pelatihan literasi digital yang terintegrasi dengan kebijakan koperasi berbasis teknologi.
PENGUATAN KOMPETENSI LITERASI KEUANGAN DIGITAL GURU DI KECAMATAN JABUNG KABUPATEN MALANG Perdana, Sukma; Kristiawan, Indria; Efendiy, Khoirul; Umamy, Etty
ABIDUMASY Vol 6 No 2 (2025): ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v6i2.10158

Abstract

Strengthening digital financial literacy is an urgent need in the 21st-century education ecosystem, as teachers play a strategic role both as facilitators of learning and as managers of school financial administration. This community service program aimed to enhance teachers’ knowledge, skills, and self-efficacy in utilizing simple digital technology based on Google Sheets for cash recording, budgeting, and financial reporting. The partner of this program was SDN 1 Kemantren, Jabung, Malang Regency, with active participation from teachers as participants. The implementation methods included socialization, workshops, practicum, and mentoring, which were systematically arranged to provide hands-on experience, repeated practice, and structured feedback. The results indicated a significant improvement in teachers’ conceptual understanding, their ability to prepare monthly financial reports, and their collaborative skills in developing digital recording templates. These findings demonstrate that digital financial literacy not only strengthens technical competencies but also contributes to the development of 21st-century skills (critical thinking, creativity, collaboration, communication). The implication is that digital financial literacy should be systematically integrated into school curricula and teacher professional development programs, so that these best practices can be expanded to other schools and foster a financial literacy culture that is adaptive to technological advancements in education.
PENGARUH MOTIVASI KUALITAS, KARIR, DAN FINANCIAL ECONOMI TERHADAP MINAT MAHASISWA UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Perdana, Sukma
Arthavidya Jurnal Ilmiah Ekonomi Vol 26 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/a.v26i2.559

Abstract

Dengan perkembangan ekonomi dan tantangan yang semakin kompleks, lulusan akuntansi harus mampu beradaptasi dan tidak terpaku pada zona nyaman mereka, serta memastikan bahwa para profesional akuntansi memenuhi standar yang diperlukan untuk bersaing di pasar kerja. Minat mahasiswa untuk mengikuti Pendidikan Profesi Akuntansi mengalami penurunan. Hal ini mungkin disebabkan oleh beberapa faktor, termasuk kurangnya informasi mengenai PPAk, persepsi diskriminasi dalam pemberian gelar akuntan, tidak meratanya tingkat profesionalisme di dunia kerja, dan tantangan dalam memenuhi persyaratan tambahan seperti ujian CA. Meskipun ekonomi Indonesia terus berkembang dan banyak perusahaan serta lembaga baru bermunculan, jumlah akuntan yang ada masih belum mencukupi. Hal ini tentunya juga dipengaruhi oleh berbagai motivasi lainnya, termasuk motivasi kualitas, karir, dan ekonomi. Penelitian ini bertujuan untuk membuktikan pengaruh motivasi kualitas, karir, dan ekonomi terhadap minat mahasiswa dalam mengikuti program pendidikan PPAk. Penelitian ini menggunakan metode penelitian kuantitatif dengan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa motivasi kualitas memiliki pengaruh positif dan signifikan terhadap minat mahasiswa untuk mengikuti PPAk. Motivasi karir tidak memiliki pengaruh yang signifikan terhadap minat mahasiswa untuk mengikuti PPAk, sedangkan motivasi ekonomi memiliki pengaruh yang signifikan terhadap minat mahasiswa dalam mengikuti PPAk.
Strategi Peningkatan Pendapatan Daerah Melalui Pajak Bumi Bangunan Di Kabupaten Malang Perdana, Sukma
Manajemen & Bisnis Jurnal Vol 9 No 2 (2023): Vol 9 No 2 (2023)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v9i2.207

Abstract

This study aims to analyze efforts to increase taxpayers' compliance in paying land and building taxes (PBB). This research is a qualitative research. The informants in this study are employees at the Malang Regency Regional Original Revenue Agency. The data in this study was collected through interview, documentation and observation methods. The results of this study show that taxpayer compliance in the Malang Regency Regional Original Revenue Agency sometimes increases and sometimes decreases. Therefore, there are efforts made by Officers who work at the Malang Regency Regional Original Revenue Agency so that they can increase taxpayers in paying land and building taxes. the existence of optimal management performance in accordance with the field of work and several obstacles related to increasing Land and Building Tax revenues
Co-Authors Arifin, Rosyid Efendiy, Khoirul Harmadji, Dwi Ekasari Kristiawan, Indria Siwi Suwigyo, Hanum Lintang Umamy, Etty