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All Journal e-Jurnal Kewirausahaan Akuisisi : Jurnal Akuntansi Jurnal Riset Akuntansi Terpadu SENTRALISASI Business and Finance Journal Accounting and Management Journal Community Development Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Accounting Global Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi AKUNESA Jurnal Suara Pengabdian 45 Indonesian Journal of Community Diversity and Engagement SWARNA Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business Seminar Nasional Ilmu Terapan National Conference for Ummah INTEGRATIF: Jurnal Pengabdian Kepada Masyarakat SWARNA: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI Equity
Endah Tri Wahyuningtyas
Universitas Nahdlatul Ulama Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Optimalisasi Media Digital untuk Penguatan Literasi Digital dan Entrepreneurial Mindset Siswa SMA Unggulan Amanatul Ummah Surabaya Dwi Novitasari; Dina Anggraeni Susesti; Endah Tri Wahyuningtyas; Dhini Yuliana Siska; Arinda Tri Apriliyah
INTEGRATIF: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2026): INTEGRATIF: Jurnal Pengabdian Kepada Masyarakat
Publisher : Kilau Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60041/integratif.v4i1.515

Abstract

This community service activity aims to improve the understanding of students at SMA Unggulan Amanatul Ummah Surabaya regarding digital literacy and digital media-based entrepreneurship. The methods used include socialization, training, practice, and evaluation through pre-tests and post-tests. The results showed an increase in participants' understanding, marked by an increase in scores on several indicators from 91.7–95.8% to 96–100%, while other indicators remained at the maximum score. This activity effectively enhances students' digital literacy competencies and entrepreneurial mindset and is feasible to be applied sustainably in the school.
Keuangan Sehat, Masa Depan Cerah: Pengenalan Literasi Keuangan untuk Remaja Lalu Muhammad Syahril Mijidi; Endah Tri Wahyuningtyas; Mohammad Ghofirin; Muis Murtadho; Musriha Musriha; Binti Laelatul Magfuroh
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12344

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman dan kesadaran remaja dalam mengelola keuangan secara bijak. Kegiatan dilaksanakan di SMA Amanatul Ummah dengan melibatkan 22 siswa. Metode pelaksanaan menggunakan pendekatan edukatif-partisipatif melalui penyampaian materi, diskusi, simulasi pembagian uang saku, identifikasi kebutuhan dan keinginan, serta pengisian kuesioner sebelum dan sesudah kegiatan. Materi mencakup literasi keuangan, pengelolaan uang saku, kebiasaan menabung, perilaku konsumtif, pembelian kompulsif, dan penggunaan dompet digital secara bijak. Hasil kuesioner awal menunjukkan bahwa 72,7% siswa belum mencatat pengeluaran secara rutin, 68,2% menabung hanya apabila terdapat sisa uang, dan 77,3% pernah membeli barang karena promosi atau mengikuti tren. Setelah kegiatan, rata-rata pemahaman siswa meningkat dari 50,8% menjadi 88,7%. Sebanyak 90,9% siswa mampu membedakan kebutuhan dan keinginan, 86,4% mampu membuat rencana penggunaan uang saku, dan 86,4% memahami penggunaan dompet digital secara bijak. Respons positif siswa juga meningkat dari 52,7% pada pretest menjadi 90,0% pada posttest. Hasil tersebut menunjukkan bahwa edukasi keuangan yang kontekstual, interaktif, dan berbasis pengalaman sehari-hari efektif meningkatkan pemahaman siswa mengenai pengelolaan uang saku, kebiasaan menabung, pengendalian perilaku konsumtif, serta penggunaan layanan keuangan digital secara bertanggung jawab. Kegiatan lanjutan melalui pencatatan pengeluaran dan target tabungan diperlukan agar pemahaman tersebut berkembang menjadi kebiasaan keuangan yang konsisten dan berkelanjutan bagi siswa.
THE EFFECT OF BUDGET TRANSPARENCY, PUBLIC ACCOUNTABILITY, AND THE GOVERNMENT INTERNAL CONTROL SYSTEM ON LOCAL OWN-SOURCE REVENUE EFFECTIVENESS: EVIDENCE FROM REGENCY/CITY GOVERNMENTS IN EAST JAVA, 2022-2025 Mohammad Ghofirin; Dina Anggraeni Susesti; Endah Tri Wahyuningtyas
Jurnal Akuntansi Vol 15 No 1 (2026): AKUNESA (September 2026) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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

Abstract

This research intends to investigate how budget openness, civic responsibility, and the Government Internal Control System (SPIP) influence the effectiveness ratio of Local Own-Source Revenue (PAD) within regency and city administrations in East Java Province from 2022 to 2025. A quantitative methodology is employed in this study, utilizing secondary data sourced from recognized government entities. Using purposive sampling, 33 regency/city governments were selected, resulting in 132 local government-year observations. Budget transparency is measured based on the availability and accessibility of budget documents, public accountability is proxied by SAKIP ratings, and SPIP is measured using the Integrated SPIP Maturity score. The PAD effectiveness ratio is calculated by comparing PAD realization with its target. Analysis of the data was conducted utilizing a Linear Mixed Model with the help of IBM SPSS Statistics. The results show that budget transparency has a significant negative effect on the PAD effectiveness ratio. Public accountability has a significant effect, although SPIP has a notable beneficial impact on the effectiveness ratio of PAD. These findings indicate that transparency, accountability, and internal control play different roles in supporting local revenue management.
Co-Authors Achmad Amir Adz Dzikro Ainun Maidhatul Isnaini Al Hakim, Abdul Aziz Alfi Lailatul Fitriyah Alfi Lailatul Fitriyah Aminatul Ilmiyah Arif Faisol Efendi Arinda Tri Apriliyah Azizatur Rofi’ah Maulidya Bagas Setiawan Binti Laelatul Magfuroh Binti Laelatul Magfuroh Dhini Yuliana Siska Dian Permata Sari Dwi Novitasari Dwi Novitasari Fuadatul Hasanah Ghofirin, Mohammad Heni Agustina Irmalia, Yusi Nur Julia Rahayu Sah'idah Khusnah, Hidayatul Lalu M. Syahril Majidi Lalu M. Syahril Majidi Lalu Muhammad Syahril Majidi Lalu Muhammad Syahril Majidi Lalu Muhammad Syahril Mijidi M. Fahri Majidi, Lalu Majidi, Lalu M. Syahril Mardiyah Anugraini Mardiyah Anugraini, Mardiyah Maulidya, Azizatur Rofi’ah Misti Hariasih Muhammad Zidan Alabror Muis Murtadho Muis Murtadho Musriha Musriha Nabilah Yolanda Nada Rosyidah Sari Niken Savitri Primasari Rusdiana Fajrin Husnun Nabila Rusdiana Fajrin Husnun Nabila Salamatul Insan Suhari Salamatul Insan Suhari Sauqi, Muhammad Irfan Sauqi, Muhammad Irfan Siti Fatmawati Siti Mas'ulah Siti Romlah Suhari, Salamatul Insan Susesti, Dina Anggraeni Yusi Nur Irmalia