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All Journal Jurnal Ilmiah Econosains Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi Sarwahita : Jurnal Pengabdian Kepada Masyarakat Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan International Journal of Engagement and Empowerment (IJE2) PROGRESIF Rahmatan Lil’alamin Journal of Community Services (RLA) PERDULI: Jurnal Pengabdian kepada Masyarakat Mitra Teras: Jurnal Terapan Pengabdian Masyarakat Cendikia: Jurnal Pendidikan dan Pengajaran Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Dwi Handarini
Universitas Negeri Jakarta
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Faktor - faktor yang Mempengaruhi Kebijakan Dividen Mirna Ardiani; Rida Prihatni; Dwi Handarini
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 1 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0201.04

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas (X1), Likuiditas (X2), Leverage (X3), Kepemilikan Institusional (X4) dan Pertumbuhan Perusahaan (X5) terhadap Kebijakan Dividen (Y). Pada penelitian ini menggunakan data sekunder yaitu Laporan Tahunan dan Laporan Keuangan perusahaan Perusahaan Perdagangan, jasa dan Investasi yang terdaftar di Bursa Efek tahun 2016-2018. Dengan teknik pengambilan sampel yaitu metode random sampling dan terpilih 34 perusahaan sebagai sampel dengan total observasi sebesar 102 data. Analisis yang digunakan adalah analisis regresi linier berganda menggunakan software SPSS 26 .Penelitian ini memperoleh hasil sebagai berikut: profitabilitas berpengaruh positif terhadap kebijakan dividen. Pertumbuhan perusahaan berpengaruh negatif terhadap kebijakan dividen Sedangkan, likuiditas, leverage dan kepemilikan institusional tidak berpengaruh terhadap kebijakan dividen.
Accountability in Managing Business Funds through Budgeting to SME's I Gusti Ketut Agung Ulupui; Siti Fatimah Zahra; Dwi Handarini
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 4 No. 1 (2020): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.913 KB) | DOI: 10.21009/JPMM.004.1.06

Abstract

The classic problem that is still inherent in SME’s activities is the lack ofcapital. This is also felt by SMEs in the Tarumajaya sub-district, North Bekasi,West Java. So, there is a need for appropriate fund management andbudgeting. Therefore, this activity aims to provide workshops related toaccountability, good procedures for managing business funds, as well asproviding budgeting practices for SMEs. The method of implementing PKMactivities consists of 3 stages, namely: planning, implementation, andevaluation. The workshop was held in the Hall of TPI PALIJAYA Segara JayaVillage and was attended by 54 business people with different business objects.The material was delivered in the form of theory and practice, followed by adiscussion and question and answer session with the participants. Based on theresults of the questionnaire survey, it was found that before this training, only23% of the trainees stated that they had planned a business activity budget.Only 17% stated that they used to record transactions related to their businessactivities routinely. After this training, the participants increasingly understoodthe importance of budgeting in business. Thus, an assessment of 90% ofparticipants stated that the business budget was an important matter. As for theparticipant's assessment of the whole set of activities, 83% stated that thematerial presented by the service team was important, and 77% stated it wasuseful. As many as 73% of participants stated that the material had beendelivered by the service team clearly, and 87% of participants expressedsatisfaction with the community service activities carried out by the communityservice team from FE UNJ.
Basic Research Capabilities Improvement Through Training of Supporting Research Tools Hera Khairunnisa; Destria Kurnianti; Dwi Handarini; Marsofiyati; Muhammad Yusuf; Choirul Anwar; Karuniana Dianta; Mundhiharno; Mohd Hasimi Yaacob; Anggi Novia Fitriani
PERDULI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2024): PERDULI: Jurnal Pengabdian kepada Masyarakat
Publisher : Pascasarjana Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/perduli.v5i1.38550

Abstract

Research is an important activity for Higher Education. Higher Education always encourages its lecturers and students to conduct useful research for the society. The importance of improving the quality of basic research skills for students is the background of this activity. This Community Service activity aims to provide insight and understanding related to the use of research supporting tools such as VOSviewer, Publish or Perish, and Mendeley. This activity involved students from the Faculty of Economics Universitas Musi Rawas and the Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr. HAMKA as the participant. The method of organizing this activity is a classical approach such as demonstrations from speakers, and interactive discussions with participants. The conclusion of the activity is that participants' insights and understanding of VOSviewer, Publish or Perish, and Mendeley have increased. These conclusions were obtained through questionnaires distributed to participants before and after the activity. Keywords: Research, Community Service, VOSviewer, Publish or Perish, and Mendeley.
Pengaruh Religiusitas, Moral Pajak, dan Sistem Perpajakan terhadap Penggelapan Pajak Adedyani Putri; Nuramalia Hasanah; Dwi Handarini
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 4 (2024): Agustus : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i4.769

Abstract

This research was conducted to determine the effects of religiosity, taxpayer morale, and the tax system of online business actors on tax evasion. This research uses a quantitative method as a research method. The research data used is primary data, with research instruments in the form of questionnaires. The population used in this research was 252,953 MSMEs in the East Jakarta area, based on data from the Central Statistics Agency. The sample used in this research was 100 MSME actors. The data analysis method used was multiple linear analysis with the help of the SPSS version 22 program. Based on the results of the analysis conducted, it can be concluded that religiosity and the tax system have a significant effect on tax evasion, while tax morale has no effect on tax evasion.
Peran Mediasi Efikasi Diri Pada Pengaruh Kompetensi Kejuruan Dan Praktik Kerja Industri Terhadap Kesiapan Kerja Inge Damayanti; Dwi Handarini; Ati Sumiati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4372

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi kejuruan dan praktik kerja industri terhadap kesiapan kerja melalui mediasi efikasi diri. Jenis penelitian ini adalah penelitian kuantitatif. Populasi terjangkau dalam penelitian ini berjumlah 144 responden pada siswa kelas XII Kompetensi Keahlian Akuntansi si SMK Negeri 13 Jakarta dan SMK Negeri 42 Jakarta. Sampel yang digunakan sebanyak 106 responden yang diperoleh dengan rumus slovin dengan teknik pengambilan sampel yaitu simple random sampling. Teknik pengambilan data menggunakan kuesioner dan dokumentasi. Teknik analisis data yang digunakan untuk uji hipotesis yaitu uji t, analisis jalur, dan uji sobel. Hasil dari penelitian menunjukkan bahwa kompetensi kejuruan berpengaruh positif terhadap kesiapan kerja, praktik kerja industri berpengaruh terhadap kesiapan kerja, efikasi diri berpengaruh terhadap kesiapan kerja, kompetensi kejuruan berpengaruh terhadap efikasi diri, praktik kerja industri berpengaruh terhadap efikasi diri, efikasi diri dapat memediasi kompetensi kejuruan terhadap kesiapan kerja, dan efikasi diri dapat memediasi pengaruh praktik kerja industri terhadap kesiapan kerja. Penelitian ini menunjukkan bahwa kesiapan kerja dapat ditingkatkan melalui kompetensi kejuruan, praktik kerja industri, dan efikasi diri yang baik.
Pengaruh Intensitas Penggunaan Media Sosial Tiktok, Self-regulated Learning dan Internal Locus of Control terhadap Prokrastinasi Akademik pada SMK Negeri di Jakarta Utara Rio Susanto; Santi Susanti; Dwi Handarini
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5255

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intensitas penggunaan media sosial Tiktok, self-regulated learning dan internal locus of control terhadap prokrastinasi akademik pada SMK Negeri di Jakarta Utara. Metode pengambilan menggunakan kuesioner. Populasi terjangkau pada penelitian ini merupakan siswa dan siswi kelas 10 dan kelas 11 jurusan Akuntansi dari SMKN 23 Jakarta dan SMKN 12 Jakarta. Sampel yang digunakan sebanyak 166 orang dengan menggunakan teknik proportional random sampling. Teknik analisis data yang digunakan adalah uji prasyaratan analisis yang terdiri uji normalitas dan uji linearitas serta Uji hipotesis yang terdiri dari uji T, uji F dan uji koefisien determinasi. Uji normalitas dan Uji linearitas menujukkan data berdistribusi dengan normal dan linier. Uji hipotesis menujukkan hasil bahwa intensitas penggunaan media sosial Tiktok berpengaruh secara positif dan signifikan terhadap prokrastinasi akademik. Sedangkan self-regulated learning dan internal locus of control berpengaruh secara negatif dan signifikan terhadap prokrastinasi akademik.
Digital Skills Workshop for Adult: Mastering the Basics of Technology in the Digital Age Hera Khairunnisa; Zairin, Gentiga Muhammad; Saparuddin Mukhtar; Wahono, Puji; Muhammad Edo Suryawan Siregar; Shandy Aditya; Anisa Putri Isnaini; Dwi Handarini; Charlie Albert Lasuin
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 2, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss2art6

Abstract

This program aimed to enhance digital awareness and literacy by equipping participants with essential knowledge and skills in navigating the digital environment. The webinar, held on July 15, 2024, attracted 80 participants, including students, lecturers, and the general public from Jakarta State University and Universiti Malaysia Sabah. Expert speakers addressed critical topics such as maintaining human connection in the digital age (Charlie Albert Lasuin, Universiti Malaysia Sabah), responsible data collection for economists (Prof. Dr. Puji Wahono, S.E., M.Sc., Jakarta State University), and the interplay between social media and data privacy (Shandy Aditya, Jakarta State University). The program successfully engaged participants, sparking active discussion and a desire for further learning in digital and social literacy.
STEM-Robotics Training for Science Teachers: Designing Interactive Learning Muliyati, Dewi; Wini Sholina; Vina Dwi Cahyani; Nisrina Tsabitah Zain; Putri Marsha Sabrina; Fauzi Bakri; Handjoko Permana; Dwi Handarini; Rahmah Purwahida; Muhammad Suryauno Mahmudah
Mitra Teras: Jurnal Terapan Pengabdian Masyarakat Vol. 3 No. 1 (2024): Mitra Teras: Jurnal Terapan Pengabdian Masyarakat, Volume 3 Nomor 1, Juni 2024
Publisher : PT. Mitra Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58797/

Abstract

STEM education is critical in current teaching because it combines science, technology, engineering, and mathematics into a unified learning experience. STEM education focuses on educating students for the changing profession by developing critical thinking and problem-solving abilities while also addressing gender inequalities in STEM disciplines. Robotics, an important component of STEM education, provides hands-on learning experiences that pique students' curiosity and practical application of STEM principles. To overcome the scarcity of talented individuals in STEM industries, educators must get STEM and robotics training. This publication describes a STEM-Robotics training program meant to help science instructors incorporate robotics into their teaching techniques. The program seeks to improve instructors' robotics education skills, create new teaching techniques, bridge theory and practice, and improve student engagement and learning results. By combining hands-on robotics activities into the curriculum, the program hopes to foster dynamic learning settings that encourage creativity, critical thinking, and collaborative problem-solving abilities. This book describes the STEM-Robotics training program's rationale, organization, aims, and expected impact, emphasizing its importance in educating students for future employment in technology, engineering, and other STEM-related disciplines.
Pengaruh Keputusan Investasi, Keputusan Pendanaan, Kebijakan Dividen, Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi(Studi pada Perusahaan Infrastruktur yang terdaftar di Bursa Efek Indonesia Periode 2022 – 2024) Bintang Saputra; Mardi; Dwi Handarini
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/n6teqr76

Abstract

This study aims to analyze the effect of investment decisions, funding decisions, and dividend policy on firm value, with firm size as a moderating variable. The object of this research is infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Firm value is measured using the Price to Book Value (PBV), while investment decisions are proxied by the Price Earnings Ratio (PER), funding decisions by the Debt to Equity Ratio (DER), dividend policy by the Dividend Payout Ratio (DPR), and firm size by the natural logarithm of total assets. The population consists of 69 infrastructure companies, with a sample of 20 companies selected through purposive sampling over three years of observation, resulting in a total of 60 data points. Data were analyzed using multiple linear regression (MLR) and moderated regression analysis (MRA) with Eviews version 12. The results of the study show that investment decisions and funding decisions have a positive and significant effect on firm value, while dividend policy has a negative and significant effect on firm value. However, firm size is not able to moderate the relationship between investment decisions, funding decisions, and dividend policy on firm value. These findings support signaling theory and provide practical implications for financial managers and investors in making strategic decisions to enhance firm value.
Perubahan Tingkat Kesehatan Koperasi Pengembang Sumber Daya Wanita (KWPS) Bina Usaha Munjul Jakarta Timur Tahun 2018-2023: Studi Kinerja Keuangan Rahmasari, Reinetta; Hafifah Nasution; Dwi Handarini
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/nfa0g510

Abstract

Penelitian ini menganalisis tingkat kesehatan dan dinamika perubahannya pada Koperasi Wanita Pengembang Sumber Daya (KWPS) Bina Usaha Munjul Jakarta Timur periode 2018-2023, serta merumuskan strategi peningkatannya. Menggunakan pendekatan studi kasus dengan unit analisis KWPS Bina Usaha, data laporan keuangan (sekunder) dan wawancara (primer) dianalisis berdasarkan Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan UKM RI Nomor 06/Per/Dep.6/IV/2016 serta kerangka SWOT (Strengths, Weaknesses, Opportunities, Threats) dan SOAR (Strengths, Opportunities, Aspirations, Results). Ditemukan bahwa KWPS Bina Usaha secara konsisten meraih predikat 'Sehat' sepanjang periode pengamatan, didukung permodalan sangat kuat dan kepatuhan jati diri koperasi. Meskipun demikian, terjadi dinamika signifikan pada aspek likuiditas yang menunjukkan adanya dana menganggur dan tren penurunan, serta fluktuasi pada aspek manajemen dan tekanan pada rentabilitas. Berdasarkan temuan ini, direkomendasikan strategi peningkatan partisipasi anggota serta inovasi produk, pengembangan kapasitas manajemen dan mitigasi risiko, serta akselerasi adopsi teknologi digital untuk menjaga kesehatan dan keberlanjutan koperasi di tengah tantangan yang ada.
Co-Authors A. Handjoko Permana Achmad Fauzi Adedyani Putri Adina Putri Alvin Jeryanto Anggi Novia Fitriani Anisa Putri Isnaini Aqilah Syahidah Argie Destri Rahmani Ati Sumiati Ati Sumiati Bintang Saputra Charlie Albert Lasuin CHOIRUL ANWAR Clara Irdyan Febrianny Destria Kurnianti Devina Ramadhani Dewi Muliyati Diah Armeliza Dwi Kismayanti Respati Etty Gurendrawati Fauzi Bakri Hera Khairunnisa I Gusti Ketut Agung Ulupui Ika Febrilia Ilal Hilaliyah Inge Damayanti Karuniana Dianta Arfiando Sebayang Mardi Mardi Mardi Marsofiyati Masnita Sari Mirna Ardiani Mohd Hasimi Yaacob Muhammad Edo Suryawan Siregar Muhammad Faturachman Muhammad Suryauno Mahmudah MUHAMMAD YUSUF Mundhiharno Nasution, Hafifah Nisrina Tsabitah Zain Nur Safitri Nuramalia Hasanah Petrolis Nusa Perdana, Petrolis Nusa Putri Marsha Sabrina Rahmah Purwahida Rahmasari, Reinetta Regina Pakpahan Rida Prihatni Rio Susanto Santi Susanti Saparuddin Mukhtar Shandy Aditya Sholatia Dalimunthe Siti Fatimah Zahra Sri Zulaihati Susanti, Santi Thasya Josephin Umi Mardiyati Unggul Purwohedi Vina Dwi Cahyani Wahono, Puji Wawan Aprianto Wini Sholina Zairin, Gentiga Muhammad Zakaria, Adam