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All Journal Jurnal Pendidikan Akuntansi (JPAK) Ekuitas: Jurnal Pendidikan Ekonomi El Dinar Journal of Economic Education Jurnal SOLMA Jurnal Karinov Jurnal Graha Pengabdian Community Empowerment Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen Bisnis dan Kewirausahaan Sosio-Didaktika: Social Science Education Journal Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Jurnal Pengabdian Mandiri Journal of Finance and Business Digital (JFBD) International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Ekuitas Jurnal Pnedidikan Ekonomi Global Educational Research Review
Sheila Febriani Putri
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science 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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Internal Auditors’ Fraud Detection: A Phenomenological Study Ida Fatmawati Ar'Reza; Cipto Wardoyo; Sheila Febriani Putri
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.664 KB) | DOI: 10.32535/ijafap.v3i2.836

Abstract

The purpose of this study is to find out the meaning of fraud for internal auditors and what they experience in detecting it. This is a qualitative research using interpretive paradigm with phenomenological methods. The data of this study are the results of observations and interviews with internal auditors in a state-owned company in East Java, and internal audit charter documentations. Based on the results of the interview, four conclusions from the research results are drawn. First, internal auditors literally interpret fraud and as an occupational task focusing on the internal control. Second, fraud detection is more accurately described as fraud potential detection, in which they can find redflag or fraud indication during the inspection with Risk Based Internal Audit method. Legitimacy Theory is the basis when the auditors have gained legitimacy from fraud meaning and detection, since it is in accordance with their roles, activities and competencies in carrying it out.
The Essentials of Studies on IT and Management Accounting Fitri Purnamasari; Sheila Febriani Putri; Nurul Azizah
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.428

Abstract

As computerized systems are increasingly being used including in every aspects, there are various interesting topics that can be taken and developed by subsequent researchers related to the phenomena. This paper seeks to help researchers by presenting summaries, quotations and comparisons of some studies related to the role and needs/urgency of information technology adaptation especially in management accounting area. The role and urgency of information technology in management accounting can be reviewed in various contexts; such as business and education contexts. Besides, the review process also can be carried out through research with various methods. Researchers need to design and map the objectives of the research to be taken clearly, then choose the appropriate method for realizing the goal.
Edu-Tax21: Integrasi Program Pembelajaran Pajak dengan Keterampilan TIK di Perguruan Tinggi Sheila Febriani Putri; Hanjar Ikrima Nanda; Anin Dyah Luthfiani; Slamet Fauzan
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.v10i2.50191

Abstract

This study aims to provide an effective learning system from technology-based taxation practicum. The learning videos uploaded to MOOC are the material studied in this case study research. The data taken are interviews with expert validators and also students who are taking taxation practicum. Furthermore, the results are triangulated with the value of the assignment before and after using the learning video. The results of the analysis show that using e-learning provided by publishers is not enough to help students learn tax practicum well. The e-learning content presented by publishers is still conventional, namely pdf files related to cases and also working paper files in the form of excel which can be downloaded. Students still feel confused about the flow of work. Meanwhile, after accessing the video, students feel more independent in doing e-learning tax practicum. Interaction with technology makes it easier for students to do tax practicum.
PELATIHAN DAN PENDAMPINGAN PENCATATAN KEUANGAN MANUAL BAGI UMKM DI DESA NGINGIT KABUPATEN MALANG Sheila Febriani Putri; Dhika Maha Putri; Nuriyatul Mustofiyah; Rizqi Sabila
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.v2i8.4493

Abstract

UMKM merupakan salah satu aktifitas bisnis masyarakat yang menjadi sumber kekuatan perekonomian Indonesia. Namun, hingga saat ini UMKM masih menjadi bisnis yang kinerja keuangannya perlu dibenahi. Oleh karena itu, sebagai salah satu pondasi perekonomian nasional UMKM memerlukan pemberdayaan yang maksimal dari berbagai pihak, terutama pada pengelolaan kinerja keuangannya. Pengabdian ini bertujuan untuk memberikan pengetahuan secara dasar dan sederhana kepada pelaku usaha terkait dengan pencatatan keuangan yang sesuai dengan pedoman SAK EMKM. Pelaksanaan kegiatan dilakukan melalui empat tahap, diantaranya adalah tahap persiapan, pelaksanaan, evaluasi, serta analisis dan diskusi. Kegiatan pengabdian dalam bentuk pelatihan dan pendampingan pencatatan keuangan sederhana bagi UMKM ini telah dilaksanakan dengan baik yang dihadiri oleh 29 pelaku usaha dari Desa Ngingit. Hasil kegiatan adalah adanya peningkatan ilmu pengetahuan literasi keuangan bagi para pelaku UMKM di Desa Ngingit. Selain itu, pelatihan dan pendampingan ini memberi dampak bagi peningkatan pengelolaan keuanan usaha masyarakat sehingga dapat mendorong perekonomian masyarakat agar semakin meningkat.
Implementasi Alat Jalan Terapi Portable bagi Penderita Hipertensi di Desa Ngingit Sheila Febriani Putri; Mishella Putri Novitalia; Fatrya Dhea Ikhtyari
Jurnal KARINOV Vol 6, No 2 (2023): Mei
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v6i2p99-103

Abstract

Hipertensi termasuk penyakit kardiovaskuler yang paling banyak ditemui. Menurut WHO, di seluruh dunia 1,28 miliar orang dewasa usia 30-79 tahun akan menderita hipertensi. American Hearth Association (AHA) dan European Society of Hypertension membuat panduan manajemen hipertensi yaitu terapi farmakologis, non farmakologis, dan manajemen usia lanjut. Penderita hipertensi harus dikontrol dengan rutin cek tekanan darah. Pengecekan tersebut dilakukan dikegiatan desa meliputi POSBINDU PTM, posyandu lansia, atau di fasilitas kesehatan. Di Desa Ngingit Kecamatan Tumpang Kabupaten Malang kegiatan POSBINDU PTM dan posyandu lansia berjalan dengan baik. Ditemukan fakta bahwa tren penyakit di desa tersebut adalah hipertensi. Penderita hipertensi di Desa Ngingit hanya mengandalkan obat-obatan tanpa terapi non farmakologis. Sehingga, Tim Merdeka Belajar Kampus Merdeka-Membangun Desa (MBKM-MD) Universitas Negeri Malang 2022 menyelenggarakan kegiatan edukasi kepada masyarakat tentang penyakit hipertensi serta turut berkontribusi dalam pembuatan alat jalan terapi portable bagi penderita hipertensi sebagai pengobatan alternatif. Metode pengabdian masyarakat di Desa Ngingit adalah penyuluhan serta implementasi alat jalan terapi portable bagi penderita hipertensi. Adapun hasil dari pelaksanaan pengabdian masyarakat tersebut adalah peningkatan pengetahuan masyarakat terkait hipertensi serta pemanfaatan alat jalan terapi portable bagi penderita hipertensi untuk masyarakat Desa Ngingit. Kata kunci—Alat Jalan Terapi, Hipertensi, Pengobatan Farmakologis, Pengobatan non Farmakologis Abstract Hypertension is the most common cardiovascular disease. According to WHO, around the world 1.28 billion adults aged 30-79 years will suffer from hypertension. The American Hearth Association (AHA) and the European Society of Hypertension make guidelines for the management of hypertension, namely pharmacological, non-pharmacological, and elderly management. Patients with hypertension must be controlled by routine blood pressure checks. These checks are carried out in village activities including POSBINDU PTM, elderly Posyandu, or in health facilities. In Ngingit Village, Tumpang District, Malang Regency, POSBINDU PTM and elderly Posyandu activities went well. It was found that the trend of disease in the village was hypertension. Hypertension sufferers in Ngingit Village only rely on medicines without non-pharmacological therapy. Thus, the MBKM-MD State University of Malang 2022 held educational activities for the public about hypertension and contributed to the manufacture of portable therapeutic walking devices for hypertension sufferers as an alternative treatment. Community service methods in Ngingit Village are counseling and implementation of portable therapy walking devices for hypertension sufferers. The results of the implementation of community service are an increase in community knowledge regarding hypertension and the use of portable therapeutic walking devices for people with hypertension for the people of Ngingit Village. Keywords—Hypertension, Non-Pharmacological Treatment, Pharmacological Treatment, Therapy Device
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.
Preparing for the future: Enhancing financial literacy for elementary school students Hanjar Ikrima Nanda; Kukuh Yudhistiro; Sheila Febriani Putri; Gina Oktavia; Muhammad Ifan Ali Mustofa
Community Empowerment Vol 8 No 10 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.10196

Abstract

Shopping is a normal behavior for meeting needs. However, when spending activities lead to consumptive behavior, it can have a negative impact on one's financial management. Based on observations, many parents of students at SDI Sutojayan have expressed concerns about their children's consumerist behavior. This community service aims to enhance children's financial literacy, covering financial sources and money management. The program is implemented in several stages, including the creation of educational teaching aids, financial literacy counseling, and evaluation. The program's results indicate an improvement in children's understanding of money appreciation, as they become aware of the money's origins. The use of educational teaching aids has enhanced their comprehension of how to manage money, whether it's for shopping, charitable activities, or saving.
Enhancing professionalism of prospective accounting teachers in the era of merdeka curriculum Hanjar Ikrima Nanda; Sheila Febriani Putri; Nadia Arli Rafifah; Gina Oktavia
Community Empowerment Vol 8 No 11 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.10513

Abstract

The merdeka curriculum system is still relatively new in the realm of education, so its implementation cannot yet be fully understood. The aim of this community service is to enhance the professionalism and skills of prospective accounting teachers in developing teaching modules based on the merdeka curriculum, better preparing them for the Accounting Vocational School environment. Participant selection was conducted openly, with 20 attendees, including students, alumni, and economics teachers. The program comprises three stages: focus group discussions, workshops and mentoring, and evaluation. Results from the program indicate that participants demonstrated an understanding of the merdeka curriculum at 91.43%, successfully composed teaching modules based on the merdeka curriculum at a rate of 81.43%, and expressed a confidence level of 81.86% in explaining the concept of the merdeka curriculum. This training resulted in products in the form of financial accounting and banking teaching modules. Additionally, evaluation results revealed that participants grasp the advantages and disadvantages of the created teaching modules.
Edu-Tax21: Integrasi Program Pembelajaran Pajak dengan Keterampilan TIK di Perguruan Tinggi Sheila Febriani Putri; Hanjar Ikrima Nanda; Anin Dyah Luthfiani; Slamet Fauzan
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.v10i2.50191

Abstract

This study aims to provide an effective learning system from technology-based taxation practicum. The learning videos uploaded to MOOC are the material studied in this case study research. The data taken are interviews with expert validators and also students who are taking taxation practicum. Furthermore, the results are triangulated with the value of the assignment before and after using the learning video. The results of the analysis show that using e-learning provided by publishers is not enough to help students learn tax practicum well. The e-learning content presented by publishers is still conventional, namely pdf files related to cases and also working paper files in the form of excel which can be downloaded. Students still feel confused about the flow of work. Meanwhile, after accessing the video, students feel more independent in doing e-learning tax practicum. Interaction with technology makes it easier for students to do tax practicum.
Implementation of media Mind Mapping and Power Points as A Media in Increasing Student Learning Motivation Fajriyah, Lutfiana; Wardoyo, Cipto; Putri, Sheila Febriani
Asia Pacific Journal of Management and Education (APJME) Vol 3, No 3 (2020): November 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (97.775 KB) | DOI: 10.32535/apjme.v3i3.968

Abstract

This study examines whether concept map and power point influence learning motivation. This study is a quantitative research using a quasy experiment method. The population used in this study is all students in SMKS Kepanjen 2017/2018. simple random sampling is used to obtain 32 students of class X AK 4 to apply mind mapping and 32 students of class X AK 1 to apply power point. Methods of data collection using a closed questionnaire using a Likert scale of 1 to 5. Descriptive statistics, independent sample t-test are employed to analyze the data. The results of this study show that (1) application of mind mapping further increases student’s motivation from the media power point with sig level of 0,003
Co-Authors 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Abdul Malik Karim Amrullah Anin Dyah Luthfiani Aninda, Fina Ar'Reza, Ida Fatmawati Az-Zein Hafizd Bayu Teguh Imani Cipto Wardoyo Desma Anjar Setyowati Rismadini Putri Dhika Maha Putri Djoko Widodo Dwi Narullia Fajriyah, Lutfiana Fatrya Dhea Ikhtyari Febriansyah, Arsy Fini Alfionita Umar Firdausi, Fina Melika Fitri Purnamasari Fitria Haqsari Ratnapertiwi Gina Oktavia Gita Yuniar Ibrahim Reyhan Nugraha Putra Reyhan Ida Fatmawati Ar'Reza Ifah Nur Faizah Imani, Bayu Teguh Indah Nur Santi Kholilah Kukuh Yudhistiro, Kukuh Lutfiana Fajriyah Mishella Putri Novitalia Mochammad Galih S Wicaksono Muhammad Ifan Ali Mustofa Mustofa, Muhammad Ifan Ali Nadia Arli Rafifah Nafiah, Kalya Malfalena Nanda, Hanjar Ikrima Nila Cahayati Nila Cahayati Nuriyatul Mustofiyah Nurman Fadhilah Nurul Azizah Puji Handayati Ramadhany, Mohammad Anugrah Ratnaningtyas, Lia Ria Zulkha Ermayda Rizqi Sabila S Martono Santi, Fitriana Saputra, Riko Aprilian Satia Nur Maharani Shidarta, Eka Ananta Slamet Fauzan Tiffani, Avida Shafa Tyas, Eva Wahyuning Yana Respati Dewi Yuniar, Gita