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Najmudin
Universitas Jenderal Soedirman
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Pemanfaatan Artificial Intelligence Guna Menunjang Transformasi Digital Pendidikan Bagi MGMP Akuntansi dan Keuangan Lembaga Ramita Kholifaturrohmah; Viviana Mayasari; Najmudin Najmudin; Cut Misni Mulasiwi
Abimanyu : Jornal of Community Engagement Vol 7 No 1 (2026): February 2026 (In Press)
Publisher : Universitas Negeri Surabaya

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Abstract

Social changes in the era of Artificial Intelligence (AI) necessitate that both students and teachers adapt to new technologies in the learning process. Teachers of the Subject Teacher Forum (MGMP) for Accounting and Institutional Finance in Banyumas Regency face challenges in integrating AI into accounting learning. The purpose of this Community Service Program is to enhance teachers’ knowledge of AI and their capability to implement it in teaching. The community partners involved are 57 teachers from 21 Vocational High Schools (SMK) in Banyumas Regency. The implementation methods include: (1) needs identification, (2) planning for socialization and training, (3) socialization and training, and (4) follow-up and evaluation. The training outcomes offer both theoretical benefits, in the form of increased understanding of AI, and practical benefits through hands-on experience in utilizing AI within the learning process. Keywords: Artificial Intelligence, learning process, MGMP Accounting and Institutional Finance
COMPARATIVE ANALYSIS OF THE EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES IN THE TOURISM SECTOR BEFORE AND DURING COVID-19 (Study on Regency and City of Central Java Province) Maula Zaenal Abidin; Ekaningtyas Widiastuti; Najmudin Najmudin
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.904

Abstract

The objective of this study is to investigate and analyze the variations in the effectiveness and impact of local tax revenues from districts and cities in Central Java, both before and during the COVID-19 pandemic. The study focuses on six specific variables, namely the effectiveness and contribution of Hotel Tax, Restaurant Tax, and Entertainment Tax. The study population consists of all the regencies and cities in Central Java from the years 2018 to 2021, and a saturated sample is used, meaning that all available data is included in the analysis. A total of 35 samples, comprising of 29 regencies and six towns, are included in the analysis. To conduct this research, a quantitative approach is employed, specifically using a paired t-test analysis of panel data. The analysis is carried out using SPSS analysis tools, which allow for the examination of the differences and similarities in the effectiveness and impact of the different tax revenues before and during the COVID-19 period. The findings of this study reveal significant disparities in the effectiveness of Entertainment Tax, as well as the contributions of Hotel Tax, Restaurant Tax, and Entertainment Tax, before and during the COVID-19 period. This suggests that the pandemic has had a significant impact on the efficacy and impact of these tax revenues in Central Java. However, no significant differences were observed in the effectiveness of Hotel Tax and Restaurant Tax, indicating that these taxes have remained relatively stable and unaffected by the pandemic.
Co-Authors Adi Prakoso, Fajar Adipura Danang Maulana Agus Setiono Agustin, Fitria Ahmad Fatoni Ahmed Bakhit, Mohammed Elfadil Aida Maqbullah Akbar Ilham Adi Pangestu Amalyah, Sarah Anggraeni, Ade Irma Anggun Mely Mustika Apriandi, Devy Apriandi, Devy Widya Arini Zubaedah Atiyah, Isti Nuzulul BAMBANG SUNARKO Banani, Ade Bekti Karnowati, Nandang Bosdon Andre Gevril Sinaga Budi Rahardjo Carolina Ety Widjayanti Carolina Ety Widjayanti Chandra Hadi Prayoga Cut Misni Mulasiwi Daryono Daryono, Daryono Dea Nur Safitri Della Nanda Puspitararas Devy Widya Apriandi Dian Siska Verawati Dias Setianingsih Diego Agung Laksono Dini Nurjannah Dwita Aprillia Floresti Dwita Setiyani Ekaningtyas Widiastuti Ekaningtyas Widiastuti Ekaningtyas Widiastuti Esih Jayanti Fajar Adi Prakoso Faraby Muhammad Zabaril Febriyanti, Erika Fika Rahmanita Fitria Hanifah Gigih Rafif Suthanto Hasibuan, Reza Rahmadi Hasuri, Hasuri Helmia Mabchut Nahdi Ima Maisaroh Inastasya Shafira Indiyastuti, Nurhayati Indyastuti, Devani Laksmi Intan Shaferi, Intan Iqbal Iqbal Irfan Muhaimin Iwan Ridwan Jaryono Jaryono Jaryono Jaryono Jaryono, Jaryono Jihan Amalia Joni Prayogi Kholifaturrohmah, Ramita Laksana, Rio Dhani Lasmedi Afuan Leni Susanti Lina Rifda Naufalin Lusi Suwandari ma'zumi, ma'zumi Maemonah, Maemonah Maksum, Maharani Pratiwi Mangku, I Ketut Marwah, Amelia Siti Maula Zaenal Abidin Maulida Berniz, Yulis Mayasari, Viviana Ma’zumi, Ma’zumi Mei Rani Amalia Meliyana Rizki Prabaningrum Muhammad Ibnu Salam Muhammad Raditya Rahagi Muhammad Taufiq Nahdi, Helmia Mabchut Najib, Mohamad Ainun Nandang Bekti Karnowati Nandang Bekti Karnowati Naufal Amara Syihan Neneng Sofiyanti Novandri, Weni Nunik Kadarwati Nur Choirul Afif Nurbaeti, Anindya Rizki Nurhayati Indiyastuti Nurtania Sudarmi Parno Parno Patonangan, Markliv Pradipta Setyanto, Refius Prakoso, Fajar adi Putra Pratama Putriana Setyaningtyas Fadilah Rabiatul Adawiyah, Wiwiek Rachmaniar Myrianda Dwiputri Rayhan Fidho Baghaskoro RETNO WIDURI Retno Widuri Reza Faizal Anshori Rio Dhani Laksana Ronald Haryanto Saleh, Sujai Sarah Dien Hawa Setyanto, Refius Pradipta Sigit Wibowo Dwi Nugroho Soebadio, Bizzma Buana Amriki Sofiatul Khotimah, Sofiatul Sri Lestari Sri Lestari SRI LESTARI Sri Rahayu Subroto, Muhammad Arshy Andika Sudarto Sudarto Sudarto Sudarto Sujanah, Nanah Suja’i, Suja’i Suliyanto Suliyanto Susanti, Fatonah Eka Syahrul Syarifudin Syifa Fitriani SYIHABUDIN, SYIHABUDIN Temmy Setiawan, Temmy Tiyan Fatkhurrokhman Ubaidillah Ubaidillah Wahyudin Wahyudin Wandika , Hari Wely Hadi Gunawan. Weni Novandari Weni Novandari Weni Novandari Weni, Weni When Nada Milenia Widodo, Hermawan Setyo Wina Taskia Aulia Wisanggeni Bagus Anggoro Wiwiek R. Adawiyah Wiwiek Rabiatul Adawiyah Wiwiek Rabiatul Adawiyah Wiwiek Rabiatul Adawiyah Wiwiek Rabiatul Adawiyah Yuni Utami Yunus Agung Kristanto Yustina Rahmawati, Ika Zainal Abidin Zubaedah, Arini