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All Journal Jurnal Pendidikan Akuntansi (JPAK) Journal of Education and Learning (EduLearn) Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Pengabdian UntukMu NegeRI Jati: Jurnal Akuntansi Terapan Indonesia CARADDE: Jurnal Pengabdian Kepada Masyarakat Jurnal Karinov Jurnal Abdi Insani Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Mandiri Journal of International Conference Proceedings Ekuitas Jurnal Pnedidikan Ekonomi
Ria Zulkha Ermayda
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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SOSIALISASI PERHITUNGAN PAJAK UMKM BERDASARKAN UU HPP (HARMONISASI PERATURAN PERPAJAKAN) PADA MAHASISWA WIRAUSAHA Ria Zulkha Ermayda; Muhammad Muhammad; Dwi Narullia
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 8: Januari 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i8.4507

Abstract

Kegiatan sosialisasi dalam rangka pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman dan pengetahuan kepada mahasiswa yang berwirausaha terhadap pemberlakuan UU HPP yang disertai dengan penyusunan laporan keuangan sesuai Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM). Pelatihan diselenggarakan pada aula D10 Fakultas Universitas Negeri Malang dihadiri tidak kurang dari 30 peserta ini dibagi menjadi 3 sesi, sesi pertama yaitu pemaparan materi mengenai penyusunan laporan keuangan berdasarkan SAK EMKM. Kemudian sesi kedua disampaikan materi mengenai UU HPP dan cara menghitung pajak yang harus dibayarkan berdasarkan peraturan tersebut. Selanjutnya diakhir sesi diberikan kesempatan bagi peserta untuk tanya jawab kepada pemateri dan simulasi perhitungan pajak UMKM. Hasil dari pelatihan dan pendampingan yang dilakukan, 100 persen peserta telah mampu memahami pemberlakukan UU HPP terkait pajak final UMKM dengan menghitung pajak usahanya berdasarkan kertas kerja yang disediakan oleh tim pelaksana.
PENINGKATAN PRODUKTIVITAS MELALUI PENGEMBANGAN APLIKASI PPH 21 VOL. 1 PADA KKP TJARMADI DAN REKAN Sheila Febriani Putri; Ria Zulkha Ermayda; Dhika Maha Putri; Hanjar Ikrima Nanda
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 10: Oktober 2023
Publisher : Bajang Institute

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

Abstract

Taxes are contributions that are obligatory for citizens of the country. Tax is something that is coercive and is the main income of the state for the improvement and development of the country. Taxes consist of various types, one of which is Income Tax. Income Tax (PPh) Article 21 is a tax imposed on income for work, services or other activities which include wages, salaries, honoraria and the like. Where the PPh calculation is calculated using the self-assessment method so that the calculation often makes mistakes. This activity aims to develop the PPh Article 21 application so that the calculation of the tax to be paid can be more accurate. The Tax Consultant Office will work with vendors to make PPh Article 21 applications which are expected to be able to separate how many employees have income above PTKP and below PTKP (tax free). The result of this activity is the creation of the PPh Article 21 application related to a more accurate calculation of types of income and other additional income and deductions received by employees.
Pengembangan Desa Wisata Berbasis Edukasi Pertanian Hanjar Ikrima Nanda; -, Santi Merlinda; Diana Tien Irafahmi; Ria Zulkha Ermayda; Mohmmad Hafidz Rifki Farokhi; Fajar Prasetya
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2023): April
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31960/caradde.v5i3.1822

Abstract

Pengabdian masyarakat ini bertujuan untuk mendampingi POKDARWIS dalam menghidupkan Taman Refugia Jati, sehingga dapat menjadi tempat wisata edukasi pertanian sebagaimana diharapkan oleh desa. Metode yang dilakukan yaitu Focus Group Discussion bersama mitra dan pihak desa, pendampingan persiapan lahan edukasi pertanian dan pemasaran digital, dan evaluasi.  Hasilnya terbentuk lahan basah (sawah) dan kering (kebun) untuk edukasi pertanian, dan juga café telah berjalan kembali dengan lebih tertata. Media promosi digital juga mulai berjalan kembali, dan diiringi dengan kemampuan anggota POKDARWIS dalam melakukan promosi secara mandiri. Pengabdian masyarakat ini telah menghidupkan kembali fungsi Taman Refugia Jati sebagai area wisata edukasi pertanian.
Radio Audit: A Visual Podcast Series as The Learning Media to Increase Accounting Students Engagement Dhika Maha Putri; Ria Zulkha Ermayda; Rizky Firmansyah; Septy Nur Sulistyawati; Siti Mariyah
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 2 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i2.43316

Abstract

Universities are currently focusing on generic skills and students' critical thinking abilities. The demands on the workplace and the transformation in the field of technology cause theoretical knowledge is not enough to be successful in the workplace. As an auditor, students must have expertise, technical training, and professional skills in order to carry out audit implementation and report preparation. Accounting educators make a variety of innovations in response to the need to transfer knowledge in today's online learning environment, one of which is the use of video as a learning tool. The purpose of this study is to investigate the effect of using video podcasts (Radio Audit) on accounting students' engagement in auditing courses. Through a case study approach, this study found that the use of video podcasts increased student engagement in the third dimension (behavioral, emotional, and cognitive). According to the findings of surveys and interviews with students, the use of video podcasts increases student motivation in studying, increases flexibility, and makes it easier for them to understand the main points that must be mastered so that they can be successful in completing the final exam. This research contributes to the field of education by demonstrating that learning by using video podcasts can be an effective means and expands the study of the use of video podcasts in learning in universities.
Strategi Keberlanjutan Pariwisata: Optimalisasi Sudut Ruang dan Digital Marketing Kampoeng Kayoetangan Heritage Narullia, Dwi; Ermayda, Ria Zulkha; Putri, Dhika Maha; Qurrata, Vika Annisa; Dewi, Yana Respati
Jurnal KARINOV Vol 7, No 3 (2024): September
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v7i3p142

Abstract

Kampoeng Kayoetangan Heritage merupakan salah satu kampung tematik yang berada di Kota Malang. Keberadaan kampung heritage Kayoetangan ini menjadi salah satu kampung yang menonjolkan khas klasik dan budayanya. Penurunan pengunjung menjadi salah satu permasalahan yang ada di kampung heritage Kayoetangan karena terjadinya ketimpangan fasilitas antara koridor masuk dengan di dalam kampung heritage. Kemudian, di era digital ini tidak adanya konten di akun media sosial resmi Kelompok Kayoetangan Heritage yang bisa meningkatkan engagement user serta informasi yang komunikatif terhadap calon wisatawan potensif. Metode kegiatan dalam pengabdian ini adalah dengan metode pelaksanaan. Hasil pengabdian memberikan solusi yaitu mengoptimalisasi sudut ruang dengan artwork yang juga menonjolkan khas budayanya serta pembuatan konten sosial media yang berasal dari media sosial resmi kampung heritage yang menarik wisatawan potensif. Hasil penelitian menunjukkan terdapat peningkatan pada wisatawan yang masuk pada Kampoeng Kayoetangan Heritage karena adanya artwork yang menarik dan informasi yang didapatkan dari feeds instagram yang komunikatif dan menonjolkan kesan informatif. Kata kunci— Kampung Tematik, Kayutangan, Media Sosial, Artwork Abstract Kampoeng Kayoetangan Heritage is one of the thematic villages located in Malang City. This heritage village stands out with its classic charm and rich cultural heritage. A significant issue faced by Kampoeng Kayoetangan Heritage is the declining number of visitors, attributed to the unequal distribution of facilities between the entrance corridor and the interior of the heritage village. Furthermore, in this digital era, the absence of content on the official social media accounts of the Kayoetangan Heritage Group to boost user engagement and provide informative information to potential tourists is another challenge. The method used in this community service activity is an implementation-based approach. The outcome of the service provides a solution, which involves optimizing the space with artwork that highlights the cultural uniqueness and creating social media content derived from the official social media accounts of the heritage village. Research results reveal an increase in the number of tourists visiting Kampoeng Kayoetangan Heritage due to the captivating artwork and the informative and engaging content shared on Instagram feeds. In summary, this community service initiative has succeeded in enhancing stakeholder understanding and the management of Kampoeng Kayoetangan Heritage. Nevertheless, challenges such as area expansion, limited funding, and balanced expansion still require further solutions. Keywords— Thematic Village, Kayutangan, Social Media, Artwork
Peningkatan Produktivitas Melalui Pengembangan Aplikasi Pengelolaan Keuangan pada Sade Arch Design dan Building Dwi Narullia; Ria Zulkha Ermayda; Dhika Maha Putri; Sheila Febriani Putri; Nurman Fadhilah
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 3 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i3.29938

Abstract

Purpose – This article presents a community service initiative focused on enhancing financial management at SADE Arch Design & Building Micro, Small, and Medium Enterprises (MSMEs) through the implementation of a unique financial management application. Design/methodology/approach – The service activities spanned four stages: conducting Focus Group Discussions, developing the application, introducing it to partners, and evaluating its usage. The approach involved delivering both the developed financial management application and comprehensive training to the SADE Arch Design & Building MSMEs. Findings – The result of this service activity is the establishment of a financial management application equipped with various features that help SADE Arch Design & Building in preparing financial reports more easily and improve their financial management skills. In addition, this activity also helps SADE Arch Design & Building in improving financial understanding, practical application, measuring performance, strategic planning, and legal compliance. Originality/value – This service activity has a positive impact on improving the financial literacy of MSMEs, especially SADE Arch Design & Building, through the development of Microsoft Excel-based financial management applications. With the application of technology and innovative approaches, this activity has succeeded in increasing the efficiency and accuracy of financial reports, providing concrete solutions to traditional constraints in MSME financial management. is a solution to overcome the problems faced by MSMEs in Malang City.
EDUKASI LITERASI KEUANGAN DI KOMUNITAS TDA PEREMPUAN (TANGAN DI ATAS) KOTA MALANG Ermayda, Ria Zulkha; Trisnawati, Novi; Fatmasari, Devi Sinta; Mulyadi, Dhiki
Jurnal Abdi Insani Vol 11 No 4 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i4.1845

Abstract

Financial literacy plays an important role in decision-making and financial management, both individually and in groups. The TDA (Tangan Di Atas) Malang community plays a role in national economic growth efforts which is the same as financial literacy, namely contributing to economic growth and state development through improving service quality. Good financial literacy in entrepreneurs will make the business more focused and clear to achieve wealth. This activity aims to support economic growth through financial literacy education so that TDAP Malang members can improve their understanding and have the knowledge and skills of good financial management. The methods used in overcoming financial literacy problems are the lecture method and the demonstration/simulation method. The lecture method is in the form of delivering theories and concepts about current financial management. While the demonstration/simulation method shows how to manage finances in the form of applying Ms Excel software. It is known that the distribution of the latest education level of the participants at the S1 (undergraduate) education level is 85%. At the high school / vocational high school education level by 11% and the smallest presentation at the Diploma education level (D1 / D2 / D3) by 4%. Some types of businesses run are mostly engaged in food and beverage with a percentage of 63% and services / trade at 37%. The implementation team also identified the age/length of the business that had been established. Divided into 3 parts, namely businesses that run less than 1 year (< 1 year), 1-5 years, and more than 5 years (> 5 years). It was found that 52% of businesses established were more than 5 years old, 44% had been established between 1-5 years, and 4% were less than 1 year old. This service activity provides an understanding and implementation of financial management to TDAP Malang to support economic growth and support the sustainability of MSMEs.
Co-Authors Aulia Azzardina Dewi Noor Fatikhah Rokhimakhumullah Dhika Maha Putri Diana Tien Irafahmi Dwi Narullia Fajar Prasetya Fatmasari, Devi Sinta Fitri Purnamasari Mochammad Galih Satriyo Mohmmad Hafidz Rifki Farokhi Muhammad Muhammad Muhammad Mulyadi, Dhiki Nabila Dini Syara Nanda, Hanjar Ikrima Novi Trisnawati Nujmatul Laily Nurman Fadhilah Qurrata, Vika Annisa Rizky Firmansyah Santi Merlinda Satia Nur Maharani Septiani, Rizki Septy Nur Sulistyawati Sheila Febriani Putri Siti Mariyah Yana Respati Dewi