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PENGARUH PENGETAHUAN PERPAJAKAN, PEMANFAATAN TEKNOLOGI INFORMASI, SANKSI PAJAK, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK Nugraha, R. Andro Zylio; Nurrahman, Arief; Saputri, Agatha; Achmadi, Caesar Rosyad
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.6667

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are very important pillars in the economy in Indonesia. MSMEs play a very important role in Tax revenue which is the main source of state revenue which has a very large and reliable role for the development of the country, especially in Indonesia. This study uses a quantitative research approach and aims to estimate and test the effect of taxation knowledge, information technology utilisation, tax penalties, and education level on MSME taxpayer compliance in the Special Region of Yogyakarta. Respondents in this study are MSME owners in the Special Region of Yogyakarta (DIY) whose businesses are still actively operating until the research time. The majority of respondents in this study are business actors in the food and beverage sector. The number of questionnaires collected was 183. The sampling technique used in this study was purposive sampling. Data analysis in this study was carried out quantitatively, using smartpls management tools which represented the results and research hypotheses. Based on the test results and discussion carried out, conclusions can be drawn, namely: knowledge of tax regulations (X1), utilisation of information technology (X2), implementation of tax sanctions (X3) and level of education (X4) have an influence on the compliance of MSME taxpayers in the Special Region of Yogyakarta
Pengembangan Aplikasi Games sebagai Media Evaluasi Hasil Belajar Mahasiswa Nurrahman, Arief; Cahyani, Meita Dwi; Saputri, Agatha; Nugraha, R. Andro Zylio; Achmadi, Caesar Rosyad; Makarim, Muhammad Harfiansyah
Upgrade : Jurnal Pendidikan Teknologi Informasi Vol 2 No 1 (2024): Vol. 2 No. 1 Agustus 2024
Publisher : Pendidikan Teknologi Informasi Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/upgrade.v2i1.3815

Abstract

Kemampuan kognitif mahasiswa terhadap materi perkuliahan harus disesuaikan dengan Capaian Pembelajaran Lulusan (CPL) dan Capaian Pembelajaran Mata Kuliah (CPMK) yang ditetapkan. Oleh karena itu, perlu dilakukan media evaluasi untuk mengukur ketercapaian belajar mahasiswa. Tujuan penelitian ini mengembangkan aplikasi games Kahoot sebagai media evaluasi belajar mahasiswa dengan melihat kelayakan, kepraktisan, dan kevalidan. Metode penelitian ini adalah Research and Development (R&D) menggunakan model 4D (Define, Design, Develop, Disseminate). Materi dan instrumen tes serta aplikasi games Kahoot diuji oleh 4 ahli menggunakan Aiken V dan 93 sampel mahasiswa. Hasil validasi oleh ahli menunjukkan bahwa materi dan instrumen memperoleh nilai 0,81-0,94 (valid). Validasi ahli terhadap aplikasi games Kahoot memperoleh nilai 0,88-1,00 (valid). Pengujian aplikasi menunjukkan rata-rata nilai mahasiswa 81,53 (baik). Respon mahasiswa terhadap kepraktisan aplikasi games Kahoot memperoleh skor 89,5% (sangat baik). Uji kelayakan menunjukkan aplikasi sangat layak digunakan sebagai media evaluasi belajar dengan persentase 93%. Hasil penelitian ini membuktikan bahwa aplikasi games Kahoot sangat layak dan efektif dijadikan media evaluasi hasil belajar. Implikasi penelitian ini menunjukkan aplikasi games Kahoot dapat diadopsi sebagai media evaluasi yang valid, praktis, dan layak untuk meningkatkan hasil belajar mahasiswa.
Developing Android Game-Based Learning Media “Go Accounting” in Accounting Learning Saputri, Agatha; Sukirno, Sukirno; Kurniawan, Heri; Probowasito, Taufik
Indonesian Journal on Learning and Advanced Education (IJOLAE) Vol. 2, No. 2, July 2020
Publisher : Faculty of Teacher Training and Education, Universitas Muhammadiyah Surakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/ijolae.v2i2.9998

Abstract

This study aims to: (1) develop android game-based learning media “Go Accounting” in trading company accounting learning (2) reveal the feasibility of the develop learning media according to material experts, media experts, teachers, and student. This study is research and development that refers to the ADDIE model. The subjects of the trial are the students of class XI accounting of vocational high school. The data collection is done through interviews and questionnaire. The instruments used are interview guide, expert validation questionnaire, teacher response questionnaire, and student response questionnaire. The feasibility of the develop learning media is analyzed using the quantitative 5 category conversion. The result of this study is Android game-based learning media “Go Accounting”. The development of learning media is feasible according to material experts, media experts, teachers, and students each of whom subsequently gave a score of 4.18, 4.35, 4.70, and 4.22.
PEMBERDAYAAN PEKERJA MIGRAN INDONESIA DI MALAYSIA MELALUI PELATIHAN KEWIRAUSAHAAN BERBASIS KOMUNITAS Nugroho, Mahendra Adhi; Siswanto, Siswanto; Saputri, Agatha; Nugraha, R. Andro Ziliyo
Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): JIPAM : Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55883/jipam.v5i1.124

Abstract

Indonesian Migrant Workers (PMI) make a significant contribution to the national economy through the remittances they send, making their role highly strategic for national development. However, many PMIs still face limitations in personal financial management and lack entrepreneurial skills upon returning to Indonesia. In response to these challenges, this international community service program was designed to empower PMIs in Malaysia through community-based entrepreneurship training. The program was a collaboration between Universitas Negeri Yogyakarta, Sanggar Bimbingan Pantai Dalam Kuala Lumpur, and Sunway University. The training was conducted in three stages: two online sessions on June 29 and August 6, 2024, and one offline session on September 18, 2024, involving 30 participants. The materials covered financial literacy, digital marketing, strengthening of growth mindset, and entrepreneurial spirit development. The program evaluation showed a significant improvement in participants’ ability to manage personal finances, utilize digital media for business promotion, and develop an adaptive entrepreneurial mindset. This program is expected to serve as an effective model for PMI empowerment and be replicated in other destination countries.
Pelatihan digital marketing dan pengelolaan keuangan UMKM Kelurahan Genjahan, Ponjong, Gunungkidul Achmadi, Caesar Rosyad; Makarim, Muhammad Harfiansyah; Saputri, Agatha; Nugraha, R. Andro Zylio; Nurrahman, Arief
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 9, No 1 (2025): February(Article in Progress)
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v9i1.3078

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas pelaku UMKM di Kelurahan Genjahan, Kecamatan Ponjong, Gunungkidul, dalam hal pemasaran digital dan pengelolaan keuangan sederhana. Metode yang digunakan adalah Participatory Learning and Action (PLA) dengan tahapan perencanaan, implementasi, dan evaluasi. Kegiatan dimulai dari observasi lapangan untuk mengidentifikasi permasalahan mitra, dilanjutkan dengan pelatihan yang mencakup strategi digital marketing berbasis media sosial serta pencatatan keuangan manual dan digital menggunakan Microsoft Excel. Evaluasi menunjukkan bahwa peserta mengalami peningkatan pengetahuan dan keterampilan dalam kedua aspek tersebut, dengan mayoritas menyatakan sangat setuju bahwa pelatihan bermanfaat dan mudah dipahami. Hasil ini menunjukkan bahwa pendekatan partisipatif efektif dalam meningkatkan literasi digital dan finansial UMKM di wilayah tersebut. Kegiatan ini diharapkan menjadi model intervensi berkelanjutan dalam mendorong keberlanjutan dan daya saing UMKM lokal.