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Fathimatus Zahro Fazda Oktavia
Politeknik Negeri Malang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PELATIHAN KEWIRAUSAHAAN PRODUKSI KERAJINAN TANGAN HOME DÉCOR SERTA OPTIMALISASI PEMASARAN PRODUK MELALUI SOSIAL MEDIA DAN MARKET PLACE PADA IBU-IBU PKK KEC. AMPELGADING KAB. MALANG Widi Dwi Ernawati; Fathimatus Zahro Fazda Oktavia; Dharmawan Iqbal Akbar; Farisa Nur Maula; Vuvut Selviana
Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 2 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT 2022
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v9i2.208

Abstract

Kaum perempuan dalam masyarakat bisa menjadi satu indikator untuk meningkatkan kesejahteraan dan PKK adalah suatu wadah organisasi perempuan. Ibu-ibu PKK Kecamatan Ampelgading mempunyai latar belakang pendidikan yang sangat bervariasi dengan perekonomian keluarga menengah ke bawah. Dewasa ini, perkembangan teknologi menjadi tantangan tersendiri bagi ibu-ibu. Jika ibu-ibu mampu mengoptimalkan perkembangan teknologi yang dimiliki maka bisa meningkatkan kesejahteraan keluarga mereka. Keterampilan yang dimiliki bisa dikolaborasikan dengan kemandirian mereka untuk dapat mengembangkan berbagai macam peluang usaha. Oleh karena itu, dengan masalah dan potensi yang dimiliki oleh ibu-ibu PKK Ampelgading, pelatihan kewirausahaan produksi kerajinan tangan home décor serta optimalisasi pemasaran produk melalui sosial media dan market place pada ibu-ibu PKK Kecamatan Ampelgading, Kabupaten Malang diharapkan bisa menjadi solusi sehingga dapat meningkatkan taraf kesejahteraan ibu-ibu PKK tersebut.
PENINGKATAN DAYA SAING UMKM MELALUI PEMANFAATAN APLIKASI PEMBUKUAN BERBASIS ANDROID Fathimatus Zahro Fazda Oktavia; Yunia Afiatin; Dyah Metha Nurftriasih; Rika Wijayanti; Farisa Nur Maula
Jurnal Pengabdian kepada Masyarakat Vol. 10 No. 1 (2023): JURNAL PENGABDIAN KEPADA MASYARAKAT 2023
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v10i1.4248

Abstract

The Pelangi Nusantara (PELANUSA) social entrepreneur community is a fairly large MSME community with the number of groups reaching 21 groups spread across Java to East Nusa Tenggara. So far, the PELANUSA community has grown tremendously with sales reach both domestically and abroad. However, there are several things that the community wants to continue to develop, one of which is digitalization in the financial sector. Therefore, this service activity aims to increase the competitiveness of MSMEs, especially members of the PELANUSA community, through the use of an Android-based bookkeeping application, namely BukuWarung. Concrete steps that will be taken are introducing simple financial bookkeeping, introducing the BukuWarung, teaching and training members to do bookkeeping through the BukuWarung. The results of the evaluation after the training showed that the training materials were considered to provide solutions to the problems being faced, experienced an increase in independence or skills, and felt satisfaction with the PPM activities that had been carried out.
PENINGKATAN PEMAHAMAN LITERASI KEUANGAN PADA SISWA SEKOLAH DASAR Fathimatus Zahro Fazda Oktavia; Lia Agustina; Anik Kusnawati; Indrayati; Dharmawan Iqbal Akbar; Vuvut Selviana
Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 1 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT 2024
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v11i1.4467

Abstract

MI KH Badrussalam is one of the educational institutions at the elementary level located in Malang City. This madrasah has been established since 1926 during the colonial period. In 2022, MI KH Badrussalam has a total of 52 students and 7 teachers. One of the problems of this madrasah related to students is the lack of students' understanding of financial literacy. This is due to the unfavorable economic conditions of the family, so that many financial literacy practices cannot be carried out optimally. However, this does not stop madrasah from continuing to try to grow students' skills in managing finances. Based on the description of the problems above, the PPM team provides training related to financial literacy to increase students' understanding of good financial management. There are three methods that will be used in this activity, namely lecture, discussion and question and answer. The PPM team and partners believe that this training on financial literacy can provide benefits for both parties. The result of this training is that students' knowledge and skills regarding financial literacy increase.
A Contextual Digital Accounting Application for Strengthening Village-Owned Enterprises Governance Annisa Fatimah; Titania Dwiandini; Fathimatus Zahro Fazda Oktavia; Nabilla Lailatuz Zaidah; Hosam Alden Riyadh
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.008

Abstract

Purpose: This study aims to document the participatory design process of the SI-BUMDes application as a contextual digital accounting solution for Village-Owned Enterprises (BUMDes).Method: A qualitative case study was employed at BUMDes Pulotondo Mulyo, East Java, using focus group discussions, in-depth interviews, observations, and prototype simulations.Results: The study produced a functional prototype of SI-BUMDes featuring role-based dashboards, automated journal entries, simple cash modules, and adaptive financial reporting. The application design reflects local needs by prioritizing ease of use and transparency.Novelty: Unlike top-down government systems, this research emphasizes a user-driven approach, aligning digital features with the work patterns and literacy of village operators.Contribution: The findings provide a practical model for strengthening accountability and transparency in rural governance through digital innovation. Abstrak : Aplikasi Akuntansi Digital Kontekstual untuk Memperkuat Tata Kelola Usaha Milik DesaTujuan: Studi ini bertujuan untuk mendokumentasikan proses desain partisipatif aplikasi SI-BUMDes sebagai solusi akuntansi digital kontekstual untuk Badan Usaha Milik Desa (BUMDes).Metode: Studi kasus kualitatif digunakan di BUMDes Pulotondo Mulyo, Jawa Timur, dengan menggunakan diskusi kelompok fokus, wawancara mendalam, observasi, dan simulasi prototipe.Hasil: Studi ini menghasilkan prototipe fungsional SI-BUMDes yang menampilkan dasbor berbasis peran, entri jurnal otomatis, modul kas sederhana, dan pelaporan keuangan adaptif. Desain aplikasi mencerminkan kebutuhan lokal dengan memprioritaskan kemudahan penggunaan dan transparansi.Kebaruan: Berbeda dengan sistem pemerintahan top-down, penelitian ini menekankan pendekatan yang digerakkan oleh pengguna, menyelaraskan fitur digital dengan pola kerja dan literasi operator desa.Kontribusi: Temuan ini memberikan model praktis untuk memperkuat akuntabilitas dan transparansi dalam tata kelola pedesaan melalui inovasi digital.
ANALISIS SISTEM ANTRIAN PADA PELAYANAN JASA PT ASABRI (PERSERO) GUNA MENINGKATKAN KUALITAS PELAYANAN Ananda Dwita Ramadhani; Hesti Wahyuni; Kurnia Ekasari; Fathimatus Zahro Fazda Oktavia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 2 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i2.3699

Abstract

This research aims to find out the effectiveness of time service and the calculation of fee in the queuing system at the service counter of PT ASABRI (Persero) Branch Malang. The research was conducted by testing the steady- state, and testing the distribution using Kolmogorov Smirnov. The results showed that the steady-state value was 0.461 and has a multi channel-single phase, queuing structure with a queuing model (G/G/2): (FIFO/∞/∞). The average number of customers in the system (Ls) was 1, the average time spent by each customer at the service counter (Ws) was 8.76 minutes, the average number of customers waiting in the queue (Lq) was 0.059, the average time spent by customers waiting in the queue (Wq) was 1.86 minutes. Therefore, the hourly queue fee is IDR 49,984.067 per hour, and the monthly fee incurred is IDR 4,278.175 monthly. It can be concluded that the service counter at PT ASABRI (Persero) Branch Malang is optimal.
ANALISIS PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA PENGELOLAAN SAMPAH DI PT PERKEBUNAN NUSANTARA X PABRIK GULA MERITJAN Nabila Dhiya Ulhaq; Nurafni Eltivia; Fathimatus Zahro Fazda Oktavia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 2 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i2.3704

Abstract

This study was intended to investigate the implementation of Environmental Management Accounting (EMA) on waste management at PT Perkebunan Nusantara X Sugar Factory Meritjan Kediri East Java. This study was descriptive-qualitative, uses qualitative method and collects data by interviews and documentation from relevant parties, such as Financial and General Division and Engineering and Processing Division of PG Meritjan. PG Meritjan generates three types of waste, namely liquid, solid, air, and hazardous and toxic waste. EMA has two approaches, PEMA (Physical Environmental Management Accounting) and MEMA (Monetary Environmental Management Accounting). According to PEMA, PG Meritjan manage the Liquid waste by WWTP system, solid waste is managed by the Engineering and Processing Division to be reused and the rest is managed by a third party, air waste is managed by Dust Collector system, and hazardous and toxic waste is collected and managed by third party. In MEMA, PG Meritjan allocates environmental costs as Reconditioning and Environmental Management account but still be associated with a company's financial statements. This study suggests the company to make a separate financial report related with the waste cost allocation in order to inform the quality of waste management.
PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN INDEKS LQ 45 BEI Afifah Nur Laili; Aang Afandi; Fathimatus Zahro Fazda Oktavia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 2 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i2.3705

Abstract

The purpose of this research is to analyze the effect of financial ratios and company size on the profit growth of companies listed on the Indonesia Stock Exchange LQ 45. The sample of this research is 26 out of 45 companies that enter LQ 45 for 2018-2020. The sample was selected using a purposive sampling technique. The statistical technique used in data analysis and hypothesis testing is multiple linear regression. Independent variables consist of profitability ratios (Net Profit Margin), liquidity ratios (Current Ratio), activity ratios (Total Asset Turnover), solvency ratios (Debt Equity Ratio), and company size. The results showed that only the profitability ratio had a significant and positive effect on profit growth. While the liquidity ratio, activity ratio, solvency ratio and firm size have no significant effect on profit growth. Furthermore, financial ratios and firm size simultaneously have a significant effect on profit growth.
PENGARUH RISIKO PERUSAHAAN, CAPITAL INTENSITY, PROFITABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Putri Nadiah Zain Samporna; Indrayati; Ahmad Jarnuzi; Fathimatus Zahro Fazda Oktavia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 2 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i2.3706

Abstract

The purpose of this research was to test the effect of corporate risk, capital intensity, profitability, and sales growth on tax avoidance. The research object was manufacturing companies in the consumer goods sectors listed on the Indonesia Stock Exchange during the 2016-2020 period. The number of samples determined in this research was 26 companies by using purposive random sampling. This research was associative quantitative research, this research used the 26th version of SPSS as the data analysis tool. The results showed that capital intensity and profitability had a negative and significant effect on tax avoidance, while company risk and sales growth did not affect tax avoidance. Simultaneously corporate risk, capital intensity, profitability, and sales growth had a significant affect on tax avoidance. The results of this research are expected to help the government and companies to control tax avoidance practices.
The Influence of Taxpayer Understanding, Taxpayer Awareness, and Perception of Tax Sanctions on Taxpayer Compliance of Earth and Buildings Beatrix Brigita Tapiory; Widi Dwi Ernawati; Fathimatus Zahro Fazda Oktavia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 2 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i2.4765

Abstract

This research aimed to determine the effect of taxpayer comprehension, taxpayer awareness, and perception of tax sanctions on land and building taxpayer compliance in Malang City. This research used a quantitative approach. Data collection is carried out by distributing questionnaires. The population in this research was land and building taxpayers which are registered in Malang City. The number of research population was 283,451 taxpayers with the sampling technique using simple random sampling and slovin formula. The samples obtained for this study were 100 taxpayers. The data analysis technique used multiple linear analysis. The results of this research indicated that taxpayer comprehension, taxpayer awareness, and the perception of sanctions had a positive significant effect on land and building taxpayer compliance in Malang City. The results also showed that taxpayer comprehension, taxpayer awareness, and the perception of sanctions simultaneously had a positive significant effect on land and building taxpayer compliance in Malang City.
Penyusunan Laporan Keuangan Menggunakan ABSS Accounting Versi 25 dan Analisis Kinerja Keuangan Meidya Krisagita; Fathimatus Zahro Fazda Oktavia; Nurafni Eltivia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 11 No. 1 (2024): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v11i1.6546

Abstract

Penelitian ini bertujuan untuk menerapkan ABSS Accounting Versi 25 dalam penyusunan laporan keuangan dan menganalisis kinerja keuangan menggunakan analisis rasio keuangan pada Batik Puspita Pacitan. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. ABSS Accounting Versi 25 diterapkan dalam penyusunan laporan keuangan yang melibatkan Kantor Pusat dan Kantor Cabang. Hasil penelitian ini menunjukkan bahwa penyusunan laporan keuangan dengan menerapkan ABSS Accounting Versi 25 menjadi lebih mudah, akurat dan real time. Hasil analisis rasio keuangan menunjukkan kinerja keuangan yang baik.
Co-Authors Aang Afandi Afifah Nur Laili Ananda Dwita Ramadhani Anik Kusnawati Annisa Fatimah Annisa Fitriana Apit Miharso Bakhrudin Bakhrudin Bakhrudin Beatrix Brigita Tapiory Dharmawan Iqbal Akbar Dyah Metha Nurfitriasih Dyah Metha Nurftriasih Farisa Nur Maula Hesti Wahyuni Hosam Alden Riyadh Indrayati Jarnuzi, Ahmad Kurnia Ekasari Lia Agustina Meidya Krisagita Nabila Dhiya Ulhaq Nabilla Lailatuz Zaidah Nurafni Eltivia Padma Adriana Sari Putri Nadiah Zain Samporna Rosy Aprieza Puspita Zandra Titania Dwiandini Vuvut Selviana Widi Dwi Ernawati Wijayanti, Rika Yunia Afiatin