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Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada UD. Rengginang Bersaudara, Sabang Kadriyani, Emilda; Fauziah, Sri Rani; Rudianto, Totok; Ramadhan, Rizki; Sari, Dewi Maya; Arfiani, Mutia; Rismadi, Rismadi; Naria, Naria; Fahmi, Fahmi
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 8, No 1 (2025): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v8i1.7274

Abstract

Pengabdian kepada Masyarakat ini bertujuan untuk mengatasi permasalahan terkait dengan kendala dalam penyusunan laporan keuangan pada UD Rengginang Bersaudara, Sabang. Mitra mengalami masalah ketidakmampuan dalam menyusun laporan keuangan karena keterbatasan pengetahuan dan sumber daya. Ketidakmampuan ini berakibat pada kesulitan dalam pengembangan usaha mitra salah satunya dalam hal pengajuan kredit pada lembaga keuangan seperti bank. Pemilihan topik didasarkan pada pentingnya suatu usaha khususnya UMKM memiliki pengetahuan dan kemampuan dalam menyusun laporan keuangan yang berdasar pada suatu standar yang disebut dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). Berdasarkan SAK EMKM ini memberikan pedoman keapada mitra dalam menyusun laporan keuangan dimulai dari manajemen bukti transaksi, pencatatan hingga mampu menyusun laporan keuangan secara mandiri. Melalui pendampingan penyusunan SAK EMKM, mitra akan memiliki kemampuan serta sumber daya yang dibutuhkan. Dengan demikian pengabdian masyarakat ini telah meningkatkan kemampuan mitra dalam mengelola dokumen-dokumen keuangan. Hal ini ditunjukkan dengan kemampuan mitra mengumpulkan bukti-bukti transaksi yang ada dan memberikan kode untuk kebutuhan transaksi. Selain itu juga mitra mampu menyusun laporan keuangan, yang ditunjukkan dengan adanya laporan posisi keuangan, laporan laba rugi dan catatan atas laporan keuangan UD. Rengginang Bersaudara.
Target image validation modeling using deep neural network algorithm Mubarakah, Naemah; Sihombing, Poltak; Efendi, Syahril; Fahmi, Fahmi
International Journal of Electrical and Computer Engineering (IJECE) Vol 15, No 2: April 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijece.v15i2.pp2042-2054

Abstract

Research on image validation models is an interesting topic. The application of deep learning (DL) for object detection has been demonstrated to effectively and efficiently address the challenges in this field. Deep neural networks (DNN) are deep learning algorithms capable of handling large datasets and effectively solving complex problems due to their robust learning capacity. Despite their ability to address complex problems, DNN encounter challenges related to the necessity for intricate architectures and a large number of hidden layers. The objective of this research is to identify the most effective model for achieving optimal performance in image validation. This study investigates target image validation using DNN algorithms, examining architectures with 3, 4, 5, and 6 hidden layers. This study also evaluates the performance of image validation across various activation functions, batch sizes, and numbers of neurons. The results of the study show that the best performance for image validation is achieved using the Leaky-ReLU and Sigmoid activation functions, with a batch size of 64, and an architecture consisting of 3 hidden layers with neuron sizes of 256, 128, and 64. This model is capable of providing real-time target image validation with an accuracy of up to 94.31%.
ANALISIS KEGIATAN MEWARNAI UNTUK MENGEMBANGKAN ASPEK SENI PADA ANAK DI KELOMPOK BERMAIN Maharani, Melani Firdha; Fahmi, Fahmi; Wulandari, Retno
SIGNIFICANT : Journal Of Research And Multidisciplinary Vol 1 No 02 (2022): SIGNIFICANT : Journal Of Research And Multidisciplinary
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/significant.v1i02.673

Abstract

Art can be used in developing creative potential. This potential can be seen from the way of thinking critically and the ability to think, very high curiosity, able to express oneself in public, able to express original ideas and opinions, dare to be different and dare to take risks, able to accept other people's opinions, also respect yourself and others. The purpose of this article is so that children can develop aspects of artistic development that exist in children and children are free to be creative according to children's imagination through these coloring activities. As well as setting up a learning environment that can improve aspects of artistic development in children. Methodology This study uses literature review, literature review here is an analytical activity that can be in the form of criticism of a research that is being carried out on a particular topic which is part of a scientific field. The result is that in order to manage and develop aspects of artistic development in children through coloring activities so that they can help children to improve early childhood art, of course teachers must know the stages of art development in early childhood, especially in play group units (kb).
PENGELOLAAN TENAGA PENDIDIK DI SATUAN KELOMPOK BERMAIN (KB) Regina, Putri; Fahmi, Fahmi; Wulandari, Retno
HYPOTHESIS : Multidisciplinary Journal Of Social Sciences Vol 2 No 01 (2023): HYPOTHESIS : Multidisciplinary Journal Of Social Sciences
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/hypothesis.v2i01.646

Abstract

Educators in PAUD must at least have D3 Early Childhood Education or S1 non-formal education, but there are still many educators in PAUD who only have high school education or equivalent. The management of teaching staff in play group units (KB), where most of the facts that occur in the field in play group units do not meet the quality of competence for early childhood education teachers, because until now most teachers in these institutions still have not got a bachelor's degree or only graduated from high school or the equivalent. can affect teacher competence, especially in pedagogical and professional competencies so that the results obtained and achieved are not maximized in playgroup units. The purpose of this article is to describe and identify various aspects regarding the management of teaching staff in playgroup units so that later it is expected to be able to improve the quality and quality of teaching staff in various playgroup institutional units so that the desired goals can be achieved, because if the quality of teaching staff is fulfilled then will have a very good impact on students and can achieve goals in the play group institutional unit. The method used in this research is literature review, in which researchers collect various data from various sources to be used as material for making articles about the management of educators in playgroup units (KB).
ANALISIS PENGGUNAAN METODE BERNYANYI DALAM MENINGKATKAN MINAT ANAK TERHADAP LAGU WAJIB NASIONAL Junila Puteri, Mawaddah; Wulandari, Retno; Fahmi, Fahmi
HYPOTHESIS : Multidisciplinary Journal Of Social Sciences Vol 2 No 01 (2023): HYPOTHESIS : Multidisciplinary Journal Of Social Sciences
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/hypothesis.v2i01.655

Abstract

This research aims to increase children's interest in the national compulsory song. The method in this study uses a descriptive qualitative method which uses data triangulation analysis techniques, namely interviews, observation and documentation. The results showed that using the singing method in increasing children's interest in the national compulsory song is very effective, because the singing method is a method that is almost favored by all early childhood, therefore by using the singing method children's interest in the national compulsory song has increased, but there are several factors that can hinder children, namely environmental factors, therefore parents must pay attention to children's environmental factors, because environmental factors are one of the influences on child development.
PENGELOLAN PEMBELAJARAN SENI RUPA MELALUI KEGIATAN KOLASE UNTUK MENINGKATKAN KREATIVITAS ANAK USIA DINI Aprillia, Elisa; Wulandari, Retno; Fahmi, Fahmi
HYPOTHESIS : Multidisciplinary Journal Of Social Sciences Vol 2 No 01 (2023): HYPOTHESIS : Multidisciplinary Journal Of Social Sciences
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/hypothesis.v2i01.663

Abstract

Seni rupa adalah cabang seni yang membentuk karya seni dengan media yang bisa ditangkap mata dan dirasakan dengan rabaan. Ada banyak sekali jenis seni rupa untuk anak usia dini salah satunya melalui kegiatan kolase dengan kegiatan ini diharapkan nantinya guru dapat mengelola pembelajaran di kelas sehingga kreativitas anak usia dini dapat meningkat. Tujuan dari artikel ini adalah agar anak bebas berkreasi sesuai imajinasi anak melalui kegiatan kolase tersebut. Serta mengatur lingkungan belajar yang dapat meningkatkan kreativitas anak. Metodelogi Penelitian ini menggunakan Literatur review, literatur Review disini adalah suatu kegiatan menganalisis yang dapat berupa kritikan dari suatu penelitian yang sedang dilakukan terhadap suatu topik khusus yang merupakan bagian dari bidang keilmuan. Hasilnya bahwa untuk mengelola pembelajaran seni rupa malik kegiatan kolase agar dapat meningkatkan kreativitas anak usia dini tentunya guru harus mengetahui tahapan perkembangan seni rupa anak usia dini, memahami unsur-unsur dalam seni rupa dan kemudian barulah kita menstimulasinya melalui kegiatan kolase sehingga nantinya kreativitas anak dapat meningkat.
ANALISIS MEDIA LOOSE PART DALAM MENINGKATKAN KEMAMPUAN KREATIVITAS ANAK Diana, Zafira; Wulandari, Retno; Fahmi, Fahmi
HYPOTHESIS : Multidisciplinary Journal Of Social Sciences Vol 2 No 01 (2023): HYPOTHESIS : Multidisciplinary Journal Of Social Sciences
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/hypothesis.v2i01.668

Abstract

Penelitian ini bertujuan untuk mengembangksan dan meningkatkan kreativitas anak usia dini Dalam proses pembelajaran Melalui penggunaan media laser part media loose part dapat mengembangkan berbagai aspek, agar tercipta tujuan pembelajaran yang menyenangkan penelitian yang dilakukan menggunakan metode Deskriptif kualitatif. Penelitian ini memfokuskan pada kemampuan kreativitas anak. Loose part adalah media fasilitas diperlukan dalam proses bermain yang berupa benda yang sifatnys dari lingkungan alam atau lingkungan tempat tinggal bisa dimodifikasikan sendiri.dapat membantu anak saat bermain dan belajar lebih dari satu cara. 
Analisis Kepatuhan Wajib Pajak Bagi Pengendara Roda Dua di Kalangan Mahasiswa Kabupaten Sorong Wanda, Rizky Febri; Fahmi, Fahmi
Multidisciplinary Journal of Education , Economic and Culture Vol. 3 No. 1 (2025): March 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mjeec.v3i1.320

Abstract

Tax on motorcyclists registered at the Sorong SAMSAT is known to have a lot of data on drivers who do not fulfill their obligations in paying motor vehicle tax. The purpose of this study was to determine the level of tax compliance at the student level, as well as to determine the factors that influence student compliance in paying taxes. The population used in this study were all two-wheeled motor vehicle taxpayers registered at the Sorong Regency SAMSAT office. The research method used in this study uses a qualitative research method to be able to understand the phenomenon in a natural social context that describes social problems in a person from a behavioral perspective. The results of this study indicate that taxpayer compliance is influenced by the way of thinking, tax knowledge, negligence, and of course taxpayer awareness. While external factors are influenced by tax access, quality of service, tax sanctions, and socialization by tax officers
MAPPING CRITICAL THINKING SKILLS OF JUNIOR HIGH SCHOOL STUDENTS IN THE CITY OF A THOUSAND RIVERS BASED ON LOCAL WISDOM Irhasyuarna, Yudha; Yamin, Moh.; Fahmi, Fahmi; Yulianti, Yuyun Eka; Muslim, M.; Rahmati, Pramita Dwi; Maulidia, Maulidia; Sadiqin, Ikhwan Khairu; Rahman, M. Rezki; Ali, Akhmad Chaidir
Journal of Banua Science Education Vol. 4 No. 1: 2023
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbse.v4i1.235

Abstract

Learning will be successful if students do not memorize the information they obtain but can criticize the information they obtain, relate their condition and the surrounding environment to this information, and use it to make changes. This research was conducted to measure the level of critical thinking of junior high school students in the City of a Thousand Rivers on natural science subject matter based on local wisdom. The research results illustrate that students' critical thinking skills still tend to be low, this requires continuous improvement to train students' critical thinking skills to achieve one of the educational goals.Keywords: Critical Thinking Skills, Mapping, Middle School Students.Pembelajaran akan berhasil ketika siswa bukan menghafalkan informasi yang didapatkannya, tetapi mampu mengkritisi informasi yang diperolehnya, mampu menghubungkan kondisi diri dan sekitarnya dengan informasi tersebut, dan menggunakannya untuk melakukan suatu perubahan. Penelitian ini dilakukan untuk mengukur tingkat berpikir kritis peserta didik SMP di Seribu Bungai pada materi pelajaran ilmu pengetahuan alam berbasis kearifan lokal. Hasil penelitian menggambarkan bahwa keterampilan berpikir kritis peserta didik masih cenderung rendah, hal ini mengharuskan adanya perbaikan berkelanjutan untuk melatihkan keterampilan berpikir kritis peserta didik demi mencapai salah satu tujuan pendidikan.Kata kunci: Kearipan Lokal, Keterampilan Berpikir Kritis, Pemetaan, Peserta Didik SMP.
Parental Perceptions of Early Childhood Education in Muara Pinang Village, Empat Lawang Regency Adelia, Masayu; Handayani, Tutut; Fahmi, Fahmi; Murtopo, Ali
Journal of Early Childhood Education (JECE) Vol 6, No 2 (2024)
Publisher : Syarif Hidayatullah State Islamic University of Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jece.v6i2.40941

Abstract

The education that children will get is inseparable from the perceptions of parents who send or do not send their children to school and every perception conveyed by parents is influenced by several factors. Therefore, this study aims to find out how the perceptions held by parents regarding early childhood education and find out the reasons behind the perceptions conveyed. The research method used is a type of qualitative research, while the data collection techniques used are observation, interviews, and documentation. The results show that parents have similarities and differences in conveying perceptions of early childhood education, namely: Parents who send their children to school said that Early Childhood Education is very important because they can gain basic knowledge, making it easier for children to enter primary school. Meanwhile, parents who do not send their children to school say Early Childhood Education is important and quite important, but most of these parents say education can be obtained at home without having to be enrolled in PAUD. The factors underlying parents convey these perceptions in the form of internal and external factors. Internal factors include the parents-children closeness and the reasons for sending and not sending children to school. External factors are environment, educational background, work, and school fees. 
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Abdullah, Syahrul Mubarak Adelia, Masayu Adi Sanjaya Aditya Rahman Adnans, Abdhy Aulia Afriandi, Angga Afrita, Indra Agus Arifin Sentosa, Agus Arifin Agustina, Resty Akhmad Sodiq Ali Murtopo Ali Zainal Abidin Ali, Akhmad Chaidir Ali, Muhammad Husin Almanda, Dinda Ana, Herliana Andiyan Anwar, H. Chairil Aprillia, Elisa Arfiani, Mutia Arjulayana Arjulayana As'ad, Ihwana Asniati, Asniati Atika, Nyimas AZIS, AHMAD RIDHAI Budhiarti Nababan, Erna Chairil Anwar Chodrijah, Umi Cindrya, Elsa Claudia Gadizza Perdani, Claudia Gadizza Cut Dewi, Cut Daeng, Yusuf Daga, Agustinus Tanggu Darmawan, Raden Desvi Wahyuni Dewi Maya Sari Dian, Nurul Huda Fauzan Naufal Diana, Zafira DM, M. Yusuf Dodi Zulherman Dwipa, Lalu Belik Made Efendi, Syahril Eko Jokolelono Enas, Enas Fathurrahman, Achmad Fatimah, Atin Fauza Khair febriyanti febriyanti Ferra Ferra, Ferra Firiyani, Afiyah Fitri, Izza Florence, Grace Fradhil Mensa, Fradhil Gaffar, Andi Widya Mufila H, Irawan Hamidah, Nining Siti Hamiseno, Giri Sarana Hammam Muzakki, Muhammad Nauval Hapsari, Dara Puspita Hariani M. Pakka Hasiri, Ery Muchyar Hayati Hayati Hendrianie, Nuniek Herlambang, Divanie Normayulia Herman, Ferey Herry Iswahyudi Heru Suprapto Hery Widijanto Husairi, Akhmad Hutabarat, santa Delima If'all, If'all Ifall, Ifall Iffah, Izzatul Inayah Nurbaiti Indriani Indriani Iqsandri, Rai Irawani, Rio Irnia Nurika Jailani Jailani Johan, Efesus Johar, Olivia Anggie Julyano, Petra Handry Junila Puteri, Mawaddah Kadriyani, Emilda Karim, Samuel Khosiah, Siti Kohar Sulistyadi KRISTIANA MARYANI, KRISTIANA Kurnia, Putri Kurniawan, Verina Deawanny Kusuma, Tubagus Tirta Kusumahati, Sari Leo, Hendrik Libra, Robert Lina Lina Lisa Ratnasari Lubis, Hafni M. Muslim Maemunah Maemunah Maharani, Melani Firdha Malintang, Jimmy Manurung, Gabriel Obed M.T. Marno Marno Marsadi, Dani Maryamah Maryamah Marzoan, Lalu Maulidia Maulidia, Maulidia Maulinda, Tasya Maulini, Luciana Maya Silvi Lydia Ma’ruf, Rachman Megasari, Gabrilla Ulfa Meka, Wahyu Melinda Melinda Mina Rizky, Muharratul Minarny Gobel Misbahuddin Misbahuddin Moh. Yamin Muhammad Irhamsyah Muhardi , Dedi Muhibuddin Muhibuddin, Muhibuddin Mumu Muzayyin Maq Muqoffi, Muqoffi Muttaqin, Widang Muzakhar, Syah Sultan Ali Naemah Mubarakah Najmi, Akmalun Naria, Naria Nirmala, Bela Novariani, Novariani Novliadi, Ferry Nur'aini, Aisyah Nurwijayanti Oktavianingrum, Eva Pakaya, Irfan Pakaya, Irfan Pambudi Yuwono Pardede, Rudi Poltak Sihombing Pratama, Adhitya Yudha Puspitasari, Ema Putra, Trianggara Putri, Yecha Febrieanitha Putriana, Caitlin Gloria Rachmaniah, Orchidea Rahman Zulkarnain , Ahmad Fadchur Rahman, M. Rezki Rahmati, Pramita Dwi Rahmatullah, Andi Muhammad Rai Iqsandri, Rai Iqsandri Ramdan Satra Regina, Putri Retno Wulandari Rifai, Mohamad Rismadi, Rismadi Riza, Nurmayuni Tria Rizana, Rizana Rizki Ramadhan Romulo S Sagala, Romulo Rudianto, Totok Sadiqin, Ikhwan Khairu Safitri, Nadia Sahputra, Candra Samosir, Herri Suryadi Samparia, Dian Asrini Santoso, Tri Heru Sapuadi, Sapuadi Saripudin, Akhmad satria adi nugroho Seniman, Seniman Setiawan, Yohanes Ari Setiyo Gunawan Sherry Hadiyani Shopia, Shopia Sihotang, Marito Sari Siregar, Baihaqi Siregar, Murni Kurniyanti Siti Hasanah Siti Zahreni Sri Hidayati Sri Rachmania Juliastuti, Sri Rachmania Sri Rani Fauziah, Sri Rani Sri Utami Sri Wahyuni Sri Wuryanti Suhendro Suhendro Supriharyono Supriharyono Sutiah Sutiah Syarwinda, Syarwinda Tarigan, A Perwira Mulia Tarsinah Sumarni Triana, Yeni Tutut Handayani Ulfiani, Sri Umma, Fahratul Wahyuni, Dinda Tri Wanda, Rizky Febri Widya Rahmawati Widyasti, Lintang Dian Widyawati, Dewi Winstar, Yelia Nathassa Wisnu, Mita Mellenia Wulandari, Utari Wuryandini, Wuryandini Wuryandini, Wuryandini Yani, Afri Yeni Rahmawati, Yeni Yudha Irhasyuarna Yuliana, Ema Yulianti, Yuyun Eka Yuniar Yuniar Yunidar Yuwaldi Away