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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 Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Indonesia Economic Journal
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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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.
Analisis Efektivitas Penggunaan E-Filing pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Bekasi Barat Thasya Josephin; Adam Zakaria; 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: 10.62710/6hr4xd78

Abstract

This study aims to analyze the effectiveness of e-Filing in reporting Annual Tax Returns by Individual Taxpayers (WPOP) at the West Bekasi Pratama Tax Office (KPP Pratama). The background of this study stems from the challenges in improving taxpayer compliance, despite the implementation of an electronic reporting system (E-Filing) by the Directorate General of Taxes. The research method used is a descriptive qualitative approach with a case study technique. Data were obtained through interviews, documentation, and literature review. Data analysis was carried out using data reduction, data presentation, and conclusion drawing techniques. The results show that the use of e-Filing is quite effective, with the effectiveness ratio of Annual Tax Return reporting by Individual Taxpayers ranging from 85% to 88% during the 2021–2023 period. However, the level of taxpayer compliance has actually decreased from year to year, indicating that the system's effectiveness has not fully impacted compliance improvements. WPOP's perception of e-Filing is generally positive, especially in terms of ease and flexibility of use. However, there are still technical barriers and limited understanding in its use. From the perspective of tax officials, obstacles encountered include a lack of education, a surge in users around deadlines, and limited infrastructure. This study concludes that while e-Filing has helped improve reporting efficiency and taxpayer satisfaction, its success in increasing compliance still depends on other external factors such as education, outreach, and mentoring. Recommendations include improving the quality of digital services, more intensive public education, and developing a more user-friendly system.
Analisis Penerimaan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor di Provinsi DKI Jakarta Tahun 2019-2023 Masnita Sari; Hera Khairunnisa; Dwi Handarini
Indonesia Economic Journal Vol. 1 No. 2 (2025): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4yg5db04

Abstract

Indonesia sebagai negara kesatuan terdiri dari berbagai provinsi, kota, dan kabupaten yang memiliki peran strategis dalam pembangunan nasional. Luasnya wilayah serta beragamnya karakteristik daerah menimbulkan tantangan dalam mewujudkan pemerintahan yang efektif dan merata. Untuk menjawab tantangan tersebut, pemerintah menerapkan kebijakan otonomi daerah melalui Undang-Undang Nomor 23 Tahun 2014, yang bertujuan mendorong kemandirian daerah, peningkatan layanan publik, serta optimalisasi potensi lokal. Keberhasilan pelaksanaan otonomi daerah salah satunya dapat diukur melalui Pendapatan Asli Daerah (PAD), dengan pajak daerah sebagai komponen utama. Pajak ini merupakan kewajiban masyarakat yang hasilnya digunakan untuk kesejahteraan daerah, sebagaimana diatur dalam Undang-Undang Nomor 28 Tahun 2009. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus yang dilaksanakan di Badan Pendapatan Daerah (Bapenda) Provinsi DKI Jakarta. Fokus penelitian adalah menganalisis efektivitas penerimaan Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBNKB) pada periode 2019–2023. Hasil penelitian menunjukkan bahwa secara umum penerimaan PKB dan BBNKB tergolong efektif hingga sangat efektif. Jakarta Selatan menjadi wilayah dengan kontribusi terbesar, baik untuk PKB (43%) maupun BBNKB (26%). Meski pandemi COVID-19 menyebabkan penurunan pada 2020, kondisi ini membaik berkat digitalisasi layanan, insentif fiskal, serta kerja sama lintas lembaga. Kendala seperti keterlambatan balik nama kendaraan, data yang belum mutakhir, dan tunggakan pajak masih terjadi. Namun, langkah strategis yang dilakukan Bapenda berhasil meningkatkan kepatuhan wajib pajak serta menjaga stabilitas penerimaan daerah.  
Pengaruh Modal Intelektual, Efisiensi Operasional, dan Pengeluaran R&D terhadap Financial Distress dengan Usia Perusahaan sebagai Variabel Moderasi Alvin Jeryanto; Rida Prihatni; Dwi Handarini
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.15

Abstract

This study aims to examine the effect of intellectual capital, operational efficiency, and research and development (R&D) expenditure on financial distress, with firm age as a moderating variable. The study focuses on primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. A purposive sampling method was applied, and panel data regression analysis was conducted using EViews 13. The results show that intellectual capital has no significant effect on financial distress. Meanwhile, both operational efficiency and R&D expenditure have a negative and significant effect on financial distress. Furthermore, firm age does not significantly moderate the relationships between intellectual capital, operational efficiency, or R&D expenditure and financial distress. These findings emphasize the importance of efficient operations and sustained innovation efforts in mitigating financial distress, while indicating that firm age does not play a moderating role in these relationships.
Co-Authors A. Handjoko Permana Achmad Fauzi Adedyani 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 Fika Rahmatia Putri Hera Khairunnisa I Gusti Ketut Agung Ulupui Ika Febrilia Ilal Hilaliyah Inge Damayanti Karuniana Dianta Arfiando Sebayang Mardi Mardi Mardi Mardi Mardi Marsofiyati Masnita Sari Mirna Ardiani Mohd Hasimi Yaacob Muhammad Edo Suryawan Siregar 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 Rauni Duha Rambe Rida Prihatni Rio Susanto Santi Susanti Saparuddin Mukhtar Sela Anjani 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