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All Journal Majalah Kedokteran Bandung Jurnal Al-Tadzkiyyah Industria: Jurnal Teknologi dan Manajemen Agroindustri JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Fokus Ekonomi JMM (Jurnal Masyarakat Mandiri) Assets: Jurnal Akuntansi dan Pendidikan Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Pendidikan dan Pembelajaran Jurnal Masyarakat Merdeka (JMM) Majalah Ilmiah Bijak To Maega: Jurnal Pengabdian Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Jurnal Abdimas Madani dan Lestari (JAMALI) Jurnal Pengabdian Masyarakat IPTEKS JASS (Journal of Accounting for Sustainable Society) Indonesian Journal of Cultural and Community Development Jurnal Andi Djemma I Jurnal Pendidikan Abdimisi Journal Pharmasci (Journal of Pharmacy and Science) Jurnal Abdimas Bina Bangsa Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) KESANS : International Journal of Health and Science Procedia of Social Sciences and Humanities Asian Journal of Health Research Journal of Islamic and Muhammadiyah Studies Prosiding University Research Colloquium Jurnal Rumpun Ilmu Kesehatan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Academic Journal Research Fokus Abdimas International Journal Multidisciplinary Journal of Social Comunity Services Journal of Halal Lifestyle and Sustainability
Puspita Handayani
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pembelajaran Dinamika Implementasi Pembelajaran Al-Qur'an Metode Tilawati Ramah anak : Studi Implemntasi Pembelajaran Al-Qur'an Metode Tilawati Ramah Anak di TPQ Al-Ikhlash Detasasri Waru Sidoarjo Ainun Nadlif; Arif, M Lukman; Handayani, Puspita; Maulana, Ilyas
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 06, Issue 02, September 2024
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol6.iss2.art8

Abstract

Learning the Qur'an today employs various methods and approaches in practice. Teaching and learning activities in Islamic educational institutions are required to be dynamic and contextual. The Tilawati method of learning, as one of the methods for studying the Qur'an, is a learning method that must continue to be developed to align with the current era and educational trends. Additionally, implementing the Tilawati method in teaching and learning activities can create a child-friendly environment. The aim of this community service project is to study the implementation of the child-friendly Tilawati learning method at TPQ Al-Ikhlash Waru Sidoarjo and to develop a child-friendly learning concept based on children's character values. The community service approach utilizes a case study method. The subjects of the community service are the teachers (Asatidz and Asatidzah) and students (santri) of TPQ Al-Ikhlash Waru Sidoarjo. Data collection methods include interviews, observations, and documentation. Data analysis is performed using descriptive analysis. Field findings indicate two categories related to the implementation of the child-friendly Tilawati method at TPQ Al-Ikhlash Waru: first, the concept of a child-friendly school involves inclusive learning, environmentally friendly learning, social education, and justice-based education; and second, Qur'anic learning that is relevant to the children's world.
Pemanfaatan Aplikasi Akuntansi Berbasis Android Dalam Pembukuan Akuntansi Sederhana UMKM: Pada Anggota Gerakan Kewirausahaan Nasional (GKN) Indonesia Provinsi Jawa Tengah Handayani, Puspita; Ayumi Rahma; Fina Ratnasari; Zico Alamsyah
Abdimisi Vol. 6 No. 1 (2024): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i1.47478

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bekerja sama dengan Gerakan Kewirausahaan Nasional Indonesia (GKN) Jawa Tengah untuk membekali pelaku UMKM dengan prinsip-prinsip akuntansi, guna meningkatkan usaha dan kesejahteraan mereka. Permasalahan utama yang dihadapi adalah pencampuran keuangan bisnis dan pribadi serta minimnya pemahaman tentang penyusunan laporan keuangan. Hal ini mengakibatkan kesalahan dalam pencatatan biaya produksi dan laba usaha, yang memengaruhi pengambilan keputusan. Dalam kegiatan ini, peserta merupakan kelompok wirausaha semarang yang tergabung dalam Gerakan Kewirausahaan Nasional Indonesia. Para wirausaha tersebut diperkenalkan pada prinsip kesatuan usaha untuk memisahkan pencatatan pribadi dan bisnis, serta penyusunan laporan keuangan sederhana sesuai standar akuntansi. Peserta juga diberikan penjelasan tentang komponen laporan keuangan seperti pendapatan, beban, aset, utang, dan modal dan mengunakan aplikasi SIAPIK.
SOCIALIZATION OF UMKM UP GRADE AND HALAL CERTIFICATION CHAMBER OF COMMERCE & INDUSTRY (KADIN) SIDOARJO - EAST JAVA: SOSIALISASI UMKM NAIK KELAS DAN SERTIFIKASI HALAL KAMAR DAGANG & INDUSTRI (KADIN) SIDOARJO - JAWA TIMUR handayani, puspita
Journal of Social Comunity Services Vol. 1 No. 1 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i1.25

Abstract

Upgrading Micro, Small and Medium Enterprises (MSMEs) is a concept built to develop them, so that they can increase competitiveness. Upgrading MSMEs is an indicator of increased productivity so that they are able to develop better. Halal certification is one medium that can be implemented to advance to class. Lack of information about the important role in the halal certification application process means that MSMEs are not yet motivated to apply for halal certification. In fact, a halal certificate is needed to guarantee halal products consumed by Muslims. Apart from that, a halal certificate is also required as one of the legalities of products produced by MSMEs. Therefore, outreach is needed to help MSMEs apply for halal certification. This community service activity was carried out in Sidoarjo Regency. This activity was carried out in coordination with the Sidoarjo Chamber of Commerce & Industry (KADIN). Activities are carried out through 2 (two) methods, namely the coordination stage and the socialization stage.
EDUKASI PENGELOLAHAN KANTIN BERSERIH DI MIM 3 PENATARSEWU KABUPATEN SIDOARJO JAWA TIMUR Handayani, Puspita; Rahmana Hanum, Galuh; Supriyadi, Supriyadi; Bagas M, Muhammad; Khoirul Habib, Ario
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 7 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i7.2520-2527

Abstract

Kantin sekolah merupakan tempat dimana peserta didik memenuhi kebutuhan makan dan minum selama mereka di sekolah. Peserta didik hampir seharian waktunya dihabiskan di sekolah, maka asupan gizi mereka perlu diperhatikan dengan sekolah menyediakan makanan, jajanan dan minuman yang sehat, bergizi dan halal tentunya. Maka dalam mewujutkan kantin BERSERIH (Bersih, sehat, indah dan halal) perlu adanya komitmen dari manajemen sekolah, sumber daya manusia, sarana dan prasarana serta mutu pangan. Kantin MI Muhammadiyah 3 Penatarsewu merupakan lokasi pengabdian tim dosen Universitas Muhammadiyah Sidoarjo. Kondisi kantin di sekolah tersebut sangat memprihatinkan, jauh dari layak untuk dikunjungi belum lagi makanan yang dijual masih belum memenuhi sehat, bergizi apalagi halal. Dengan adanya pendampingan dan edukasi tentang jajanan sehat, bergizi serta halal memberikan kesadaran bagi warga sekolah khususnya guru dan pedagang kantin dilanjutkan redekorasi kantin sehingga lebih bersih, indah dan nyaman. Hasil dari pengabdian selain munculnya kesadaran mengkonsumsi jajanan sehat dan bergizi juga kehalalan produk, kondisih kantin yang bersih dan nyaman membuat siswa lebih memilih jajan di kantin dari pada jajan di luar sekolah.
THE EFFECT OF CAPITAL INTENSITY, INVENTORY INTENSITY, AND DEBT COVENANT ON TAX AVOIDANCE WITH SALES GROWTH AS A MODERATING VARIABLE Daniel, Daniel; Handayani, Puspita
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 2 (2025): December 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.2.297-304

Abstract

This study aims to analyze the influence of Capital Intensity, Inventory Intensity, and Debt Covenants on Tax Avoidance, with Sales Growth as a moderating variable. The research was conducted by analyzing the financial statements of Property & Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) from the official website of the Indonesia Stock Exchange (IDX) for the period 2019–2023. The sample used in this study consisted of 40 companies, with the sampling method employing purposive sampling. The data used in this study were secondary data in the form of financial statements and annual reports from each Property & Real Estate sector company included in the research sample. The study focuses on the variables Capital Intensity (X1), Inventory Intensity (X2), and Debt Covenant (X3) as independent variables, Tax Avoidance (Y) as the dependent variable, and Sales Growth (Z) as the moderating variable. The results show that the best-selected model for this study is the Random Effects Model (REM). The findings indicate that Capital Intensity, Inventory Intensity, and Debt Covenant do not individually influence Tax Avoidance. However, Sales Growth is only able to moderate the interaction between Capital Intensity and Tax Avoidance. Simultaneously, Capital Intensity, Inventory Intensity, and Debt Covenant collectively have an effect on Tax Avoidance.
Pendayagunaan Sistem Informasi Akuntansi untuk Meningkatkan Transparansi Keuangan BUMDes Juitania, Juitania; Handayani, Puspita; Fachrizal Chaery, Ahmad Ridho
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.56238

Abstract

This community service activity was initiated in response to the low quality of financial recording in BUMDes Suka Negara Village, which still relied on manual bookkeeping methods that were prone to errors, inefficient, and lacked transparency. The partner’s main problems included limited accounting knowledge, insufficient technological capability, and the absence of an accountable financial reporting system. This program aimed to enhance the capacity of BUMDes management through the implementation of a digital accounting system designed to support professional, efficient, and transparent financial management. The methods included needs assessment, financial reporting training, hands-on practice using accounting applications, system implementation, and continuous mentoring and monitoring. The results indicate a significant improvement in the participants’ competencies, particularly in understanding basic accounting principles, recording transactions digitally, and generating automated financial reports. The implementation of the digital accounting system also improved operational efficiency, reduced manual errors, and strengthened financial accountability within the village institution. Furthermore, continuous monitoring helped ensure system sustainability and addressed technical challenges faced by the administrators. Overall, this program produced positive impacts on BUMDes governance and established a solid foundation for developing a modern and sustainable financial management system. Keywords: Village-Owned Enterprise; accounting digitalization; financial reporting; training; community service.
Co-Authors Abda Abda Abror, M Ahmad Hariyadi, Ahmad Ainun Nadlif Akbar, Dzulfikar Ali Mudlofir Ambarwati Anis Farihah ARDIANSYAH, SYAHRUL Arianata, Farrel Arif, M Lukman Ario Khairul Habib Ario Khoirul Habib Ayumi Rahma Bagas M, Muhammad Bambang Rahardjo Cahyani, Nabila Duwi Cantika Rila Zety, Wita Daniel Daniel Dewi, Ratih Frastika Dine Meigawati Fachrizal Chaery, Ahmad Ridho Fina Ratnasari Galuh Rahmana Hanum Galuh Ramana Hanum Galuh Ratmana Hanum Hana Catur Wahyuni Hanun Asrohah Haryoso, Gunung Subagyo Anom Hidayah , Nur Ikwandi , Muhamad Ripin Ima Faizah Irfansyah, Muhammad Noor juitania, juitania Khoiriyah, Niswatin Khoirul Habib, Ario Kholis, Nur Kusaeri Kustiawan, Dian Laurensia Yunita, Laurensia Lestari, Putri Zulfa M Baihaqi M. Yunus Abu Bakar Makhsun, Toha Maulana, Ilyas Mayda Sumantri, Yuriska Miranti, Novani Muhammad Bagas M Muhammad Bagas Mahaputra Muthohharoh, Nur Millah Nihlatul Qudus Sukma Nirwana Nugrahanti Prasetyorini Nur Khofifah , Nisa’ Nur Kholis Nurhayati Nurhayati Nursita, Meta Pratiwi, Adhitya Putri Purba, Irene Silvia Purnomo, Listiya Ike Putri , Eva Roesmadayanti Rafdiansyah, Muhammad Ainur Rahma, Ayumi Rahmana Hanum, Galuh Raissa Gardiana , Gladys Ramadhan, Faisal Ramadhani Nurbaya , Syarifah Ratnasari, Fina RIMA AZARA RR. SRI HANDAYANI Sari , Jasinta Kartika Sasmithaningrum , Talitha Destiny Silviyani, Yuli Anita Supriyadi Supriyadi Supriyadi Supriyadi Suryatiningsih Suwarta, Nyoman Syarifa Ramadhani Nurbaya Syarifudin Syarifudin Taniatara , Maulydia Briegga Titis Wulandari Wibisono, Hermawan Wiyasa, I Wayan Arsana Yahya Irwanto Yanik Purwanti Zico Alamsyah