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All Journal Journal of Innovation and Applied Technology Jurnal VOK@SINDO Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Indonesian Journal Economic Review (IJER)
Amelia Ika Pratiwi
Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Educational System Innovation Through Collaboration Between Universities And Industry; (Case Study Program At Vocational University Of Brawijaya) San Rudiyanto; Amelia Ika Pratiwi; Vinna Sukmawati
Journal of Innovation and Applied Technology Vol 6, No 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Brawijaya

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Abstract

The purpose of this study was to determine the concept of an Industrial collaboration system (collaborative system) in the Vocational Education Program of Universitas Brawijaya. This study uses a descriptive exploratory method in order to obtain comprehensive knowledge digging. especially related to the collaborative system implemented. 
Analysis of Effect of Financial Performance Against Disclosure of Corporate Social Responsibility (CSR) and foreign capital ownership as a moderating variable Amelia Ika Pratiwi
Jurnal VOK@SINDO Vol 3, No 1 (2015)
Publisher : Program Pendidikan Vokasi Universitas Brawijaya

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Abstract

This study aims to analyze and determine the effect of financial performance against disclosure of Corporate Social Responsibility (CSR), examine and provide an overview Of Corporate Social Responsibility disclosure in the Indonesian mining industry, especially with the influence of foreign capital ownership as a moderating variable. The population in this study is all mining companies listed in Indonesia Stock Exchange 2011-2013 period using purposive sampling method. Data analysis method used is the analysis of financial ratios, among others, Return on Assets (ROA), Leverage, Current Ratio (CR), and holdings of foreign capital. The result shows that financial performance does not significantly influence the disclosure of Corporate Social Responsibility (CSR) and foreign capital ownership as moderating variables also has no significant effect on the financial performance and disclosure of Corporate Social Responsibility (CSR).
ANALISIS TINGKAT KESEIMBANGAN (EKUALISASI) PPh PASAL 21 DENGAN BIAYA GAJI PADA SPT TAHUNAN BADAN PT. X Amelia Ika Pratiwi; Muhammad Rizky Andhika Pratama
VOK@SINDO : Jurnal Ilmu-Ilmu Terapan dan Hasil Karya Nyata Vol 9, No 1 (2021)
Publisher : Fakultas Vokasi Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.vokasindo.2021.009.1.4

Abstract

Penelitian ini bertujuan untuk mencapai ekualisasi PPh Pasal 21 dengan pengakuan biaya gaji yang dilaporkan pada SPT Tahunan Badannya, Penelitian ini dilakukan karena diterimanya SP2DK oleh PT. X yang menjelaskan adanya perbedaan biaya gaji dalam SPT Masa PPh Pasal 21 nya dengan biaya gaji yang dilaporkan dalam SPT Tahunan Badan yang dilaporkan oleh perusahaan. Kurangnya pengawasan perusahaan dapat menimbulkan perbedaan pelaporan tersebut, selain karena kurangnya pengawasan, hal ini juga terjadi karena kurangnya pengetahuan PT. X khusunya perpajakan, akhirnya perbedaan biaya gaji pada SPT Masa PPh Pasal 21 dan biaya gaji pada SPT Tahunan Badan tahun 2017 inilah yang dijadikan sebagai objek penelitian oleh penulis, penelitian ini dilakukan menggunakan teknik analisis kuantitatif. Hasil dari penelitian ini adalah : untuk mencapai kesimbangan antara PPh Pasal 21 dengan biaya gaji pada SPT Tahunan Badan, hal ini disebabkan karena adanya SPT Masa bulan Desember 2017 yang tidak dilaporkan tetapi sudah dibayar. Besarnya Biaya gaji yang sudah dibayarkan sebesar Rp 3.209.863.582,91, sedangkan pada SPT Tahunan Badannya hanya dilaporkan sebesar Rp.2.966.623.854,44, sehingga perbedaan ini perlu diekualisasi oleh PT. X sebesar Rp 243.239.728,48. 
Efektivitas Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) serta Upaya Peningkayan Kesadaran Wajib Pajak pada Peningkatan Penerimaan PAD Kota Batu Amelia Ika Pratiwi; Mohammad Yavian Dwika Putra
Jurnal VOK@SINDO Vol 7, No 1 (2019)
Publisher : Program Pendidikan Vokasi Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menganalisis efektivotas penerimaan PBB P2 dan upaya yang dilakukan oleh Pemerintah Kota Batu untuk meningkatkan kesadaran para wajib pajak. Metode penelitian ini deskriptif kuantitaif yang menggunakan rasio efektivitas. Hasil dari penelitian ini menunjukkan tingkat efektivitas dari PBB P2 terhadap PAD Kota Batu selama lima tahun (2013-2017) menunjukan hasil yang positif yaitu 104%. Upaya-upaya yang telah dilakukan oleh BKD untuk mengoptimalkan penerimaan dari sektor Pajak Bumi dan Bangunan Perdesaan dan Perkotaan serta meningkatkan kesadaran wajib pajak dalam membayar utang pajaknya antara lain dengan melakukan sosialisasi ke desa-desa maupun kelurahan yang ada di kota batu, melakukan aksi jemput bola yaitu mobling (mobil keliling) yang langsung  turun ke desa-desa maupun kelurahan untuk melayani wajib pajak
Analisis Pengukuran Kinerja Value For Money pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Blitar Amelia Ika Pratiwi; Ela Nursandia
Jurnal VOK@SINDO Vol 5, No 2 (2017)
Publisher : Program Pendidikan Vokasi Universitas Brawijaya

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Abstract

This study aims to analyze and measure performance by using the method of Value For Money at the Regional Financial and Asset Management Agency Blitar District which consists of economic, efficiency and effectiveness in the program implemented in the Regional Financial and Asset Management Agency Blitar regency. The results of this study for the economy, the overall existing activities can already be said to be economical because the budget realsasi smaller than the existing target. For efficiency level BPKAD Kabupaten Blitar period 2015-2016 has run its programs related to the efficient management of regional assets. While the effectiveness of effectiveness measurement based on Performance Indicators relating to the management of regional assets. Two years of the period there are two performance indicators: Percentage of Certification of Land Assets of Regency Government and Percentage of Regional Assets that have been managed. Both performance indicators, on the percentage of local assets that have been managed effectively and on the Percentage of Certification of Land assets of the District Government is required evaluation because the achievement is still below the existing target.
PENGEMBANGAN MODEL KELEMBAGAAN DESA WISATA BERKELANJUTAN DI DESA TORONGREJO KOTA BATU Susenohaji Susenohaji; Kariyoto Kariyoto; Amelia Ika Pratiwi
PROSIDING SEMINAR NASIONAL LPPM UMP PROSIDING SEMINAR NASIONAL LPPM UMP 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

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Abstract

Artikel ini adalah usulan konsep Pengabdian Masyarakat yang bertujuan menyusun dan mengembangkan model Sistem Manajemen Kelembagaan Desa Agro Wisata Torongrejo, Kec. Junrejo, Kota Batu. Metode kajian menggunakan participatory rural appraisal (PRA) dan Stakeholders Engagement Model (SEM) yang dilakukan selama 4 bulan. Hasil penelitian menunjukkan pertama, identifikasi atas stakeholdersDesa Wisata mencakup yaitu Kepala dan Perangkat Desa, Badan Permusyawaratan Desa, Badan Usaha Milik Desa, Gabungan Kelompok Tani (Gapoktan), Satuan Perlindungan Masyarakat (Satlinmas), Karang Taruna Desa, Kelompok PKK, dan Kelompok Sanggar Seni Desa. Kedua, pembagian peran secara umum adalah BadanUsaha Milik Desa (BUMDesa) berperan sentral sebagai manajer umum sistem manajemen kelembagaan Desa Wisata, Kepala Desa dan Badan Permusyawaratan Desa (BPD) sebagai pengawas (principal), dan kelompokkelompok sosial masyarakat lain berperan sebagai pengelola destinasi (obyek) dan atraksi wisata di bawah koordinasi dan kendali BUMDesa. BUMDesa mengelola langsung Resto dan rest area dengan melibatkan kelompok PKK, Gapoktan mengelola agrowisata, Karang taruna mengelola wisata sumber air (rafting, dll), kelompok sadar wisata (pokdarwis) dan kelompok sanggar seni mengelola atraksi seni dan budaya lokal bagi pengunjung. Ketiga, manajemen pelaporan dibangun dengan menempatkan BUMDesa sebagai entitas pelaporan, sedangkan kelompok masyarakat pengelola sebagai entitas keuangan dan akuntansi. Sistem manajemen kelembagaan Desa Wisata telah memenuhi 3 prinsip, pertama sistem kelembagaan Desa Wisata sudah efektif, efisien, akuntabel, dan terkendali. Kedua, pembagian peran dan tugas (job description) setiap kelompok sudah sesuai dengan kapabilitas masing-masing; dan ketiga, hubungan kerja antar kelompok sudah memenuhi jaminan keberlanjutan (sustainability) dalam pengelolaan Desa Wisata. Model kelembagaan ini menjadi kunci penting dalam bekerhasilan dan keberlanjutan pengelolaan desa wisata yang paritispatif.
SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG UMKM (STUDI KASUS TOKO SOSI FASHION MEDAN) Amelia Ika Pratiwi; Haogenia Br Barus
VOK@SINDO : Jurnal Ilmu-Ilmu Terapan dan Hasil Karya Nyata Vol 10, No 1 (2023)
Publisher : Fakultas Vokasi Universitas Brawijaya

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Abstract

Tujuan penelitian ini dilakukan adalah sebagai media untuk mengetahui penerapan pengendalian internal persediaan UMKM dengan melakukan studi kasus pada salah satu UMKM berskala menengah di Medan, yaitu Toko Sosi Fashion Medan. Metode penelitian yag digunakan adalah studi kasus. Dengan metode ini, penulis memaparkan fakta-fakta mengenai penerapan sistem pengendalian internal pada pengelolaan persediaan yang berhubungan dengan siklus pembelian dan penjualan barang, kemudian menganalisis data yang diperoleh dengan teori Mulyadi (2016). Metode penelitian yang digunakan adalah kualitatif dengan menerapkan 3 metode; wawancara, observasi dan dokumentasi. Hasil dari penelitian menunjukkan sistem pengendalian internal Toko Sosi Fashion Medan masih lemah diukur berdasarkan alur barang masuk, barang keluar, dan diukur melalui 4 unsur pengendalian internal. Adapun saran yang diberikan kepada Toko Sosi Fashion Medan melaluipenelitian ini berupa perbaikan prosedur siklus pembelian dan penjualan. Selain itu beberapa kelemahan lainnya antatra lain pemilik tidak melakukan pemeriksaan setiap laporan dan catatan yang dibuat oleh pegawai, serta masih terdapat perangkapan pekerjaan yang dilakukan oleh pegawai. Saran yang diberikan untuk Toko Sosi Fashion Medan adalah menegaskan kembali wewenang dan tugas masing-masing pegawai danmelakukan arsip dokumen untuk memudahkan penelusuran bukti transaksi.Kata Kunci: Pengendalian Internal, Persediaan, siklus pembelian, siklus penjualan, dan UMKM.
Implementasi Business Model Canvas Sebagai Strategi Pengembangan Usaha Pada Yayasan Paramitra Amelia Ika Pratiwi; Kusairi Kusairi; Anisya Sukmawati; Bayu Sutawijaya
Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Vol 10, No 3 (2026): Jurnal Pelayanan dan Pengabdian Masyarakat (PAMAS)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM Universitas Respati Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/pamas.v10i3.7411

Abstract

Paramitra Foundation manages a guest-house service business and is seeking to expand its business model through product and service diversification. The main problem faced by the partner is the absence of a structured business model that integrates customer segments, value propositions, communication channels, revenue streams, resources, activities, partnerships, and cost structure. This gap has limited the partner’s ability to systematically identify business development opportunities and strengthen financial sustainability. This community service activity aimed to assist Paramitra Foundation in developing a Business Model Canvas (BMC) and formulating development strategies based on SWOT analysis. The activity was conducted on 24 October 2023 in Paramitra Foundation and involved 8 participants consisting of the foundation’s management and staff. The method included problem identification through interviews and direct observation, mapping of the nine BMC blocks, Focus Group Discussion (FGD), training and assistance, SWOT analysis, and outcome evaluation. The results show that all nine BMC blocks were successfully mapped and generated four strategic alternatives: SO, WO, ST, and WT. The prioritized strategy was the Weakness–Opportunities (WO) strategy, particularly through strengthening digital communication channels, diversifying funding sources, developing partnerships, and improving value propositions for beneficiaries. Measurable outputs included one completed BMC map covering nine blocks and one SWOT strategy matrix containing four strategic alternatives. The activity also generated a shared commitment to periodically evaluate the business model. Therefore, BMC can serve as a practical planning tool to clarify the foundation’s business model and support more focused and sustainable business development
Digital Participatory Tree Governance: Implementation of DIGI TREE for Sustainable Tree Management at Brawijaya University Susenohaji Susenohaji; Fitriana Rakhma Dhanias; Kusairi Kusairi; Amelia Ika Pratiwi; I Dewa Made Widia; Rifki Muhammad Bintang
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.1008

Abstract

University tree management increasingly requires a technological shift beyond passive inventory systems toward approaches that connect ecological data with actionable governance. This study proposes DIGI TREE as a Digital Participatory Tree Governance model to support sustainable tree management at Brawijaya University. Using a conceptual-qualitative approach, the study synthesizes literature on smart urban forestry, examines governance and technological gaps, and maps collaborative actors, digital features, and operational mechanisms. The study establishes DIGI TREE’s circular workflow, which consists of the stages scan–learn–observe–report–verify–respond–feedback. Through this workflow, each tree’s digital identity, accessed via QR codes and physical signage, links ecological characteristics and educational content with academic community participation through citizen science, expert verification, managerial decision-making, maintenance actions, and status updates. The main novelty of DIGI TREE lies in integrating citizen participation and digital technology into a closed-loop governance ecosystem, transforming public observations into verified and accountable management actions. Brawijaya University serves as a living laboratory for the development and empirical testing of this framework. Further implementation is needed to evaluate data accuracy, user engagement, and institutional response speed before the model is replicated across other higher education campuses.
Bridging Financial Literacy and Sustainable Development: Validating the Technology Acceptance Model in Predicting FinB Edu Adoption Fitriana Rakhma Dhanias; Amelia Ika Pratiwi; Hikma Anuqra
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.1011

Abstract

The low level of financial literacy among secondary school students in Indonesia remains a concern. According to OJK data for 2024, the financial literacy rate is only 51.70%, below the financial inclusion index of 57.96%. This indicates that a gap still exists in access to digital financial services and in adequate understanding of risk, particularly among vocational high school students who are preparing to enter the workforce after completing their education. This condition requires immediate attention because financial education from an early age can support the achievement of the Sustainable Development Goals (SDGs), especially Goal 4 on quality education and Goal 8 on decent work and economic growth. In response, FinB Edu (Finance Banking Education), a mobile-based learning application that integrates a content curation system with mentorship features, was developed to strengthen the financial literacy of Generation Z, who have grown up alongside advances in science and technology. This study aims to analyze the acceptance of the FinB Edu application among students at SMK PGRI 3 Malang using the Technology Acceptance Model (TAM) proposed by Davis (1989), by examining the effects of Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) on Behavioral Intention (BI). The novelty of this study lies in the integration of the TAM model with the digitalization of financial and banking education through curated content and a direct mentoring system, an aspect that has rarely been examined in previous TAM research on financial EdTech. The contribution of this study is to strengthen and further develop the Technology Acceptance Model (TAM) and to provide practical implications for the development of more applicable digital financial education media for secondary school students.
Co-Authors Anisya Sukmawati Bayu Sutawijaya Ela Nursandia Fitriana Rakhma Dhanias Fitriana Rakhma Dhanias Haogenia Br Barus Hikma Anuqra I Dewa Made Widia Kariyoto Kariyoto Kusairi Kusairi Mohammad Yavian Dwika Putra Muhammad Rizky Andhika Pratama Rifki Muhammad Bintang San Rudiyanto Susenohaji, Susenohaji Vinna Sukmawati