Garuda - Garba Rujukan Digital

PENGEMBANGAN MEDIA PEMBELAJARAN ULAR TANGGA UNTUK SISWA KELAS X AKUNTANSI SMK NEGERI 1 TEMPEL Syahida Norviana; Annisa Ratna Sari
Jurnal Pendidikan Akuntansi Indonesia Vol 13, No 2 (2015): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v13i2.10310

Penelitian ini bertujuan 1) mengembangkan Media Pembelajaran Ular Tangga untuk Siswa Kelas X Akuntansi SMK Negeri 1 Tempel dan 2) mengetahui kelayakan media pembelajaran Ular Tangga. Penelitian ini adalah penelitian dan pengembangan. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif. Hasil penelitian pengembangan media pembelajaran Ular Tangga layak digunakan. Hal ini dibuktikan dari penilaian ahli media bahwa kelayakan aspek rekayasa media dan aspek komunikasi visual sebesar 71,17% dan 71,76% dengan kategori “Layak” dan penilaian ahli materi bahwa kelayakan aspek pembelajaran sebesar 88,5% dengan kategori “Sangat Layak”. Hasil penilaian siswa pada aspek rekayasa media dalam uji coba perorangan sebesar 85% dengan kategori “Sangat Layak”, uji coba kelompok kecil 91% dengan kategori “Sangat Layak”, dan uji coba lapangan seberar 88% dengan kategori “Sangat Layak”. Hasil penilaian siswa pada aspek komunikasi visual dalam uji coba perorangan sebesar 88,36% dengan kategori “Sangat Layak”, uji coba kelompok kecil 90,67% dengan kategori “Sangat Layak”, dan uji coba lapangan seberar 86,78% dengan kategori “Sangat Layak”. Hasil penilaian siswa pada aspek pembelajaran dalam uji coba perorangan sebesar 88% dengan kategori “Sangat Layak”, uji coba kelompok kecil 81,57% dengan kategori “Sangat Layak”, dan uji coba lapangan seberar 82,83% dengan kategori “Sangat Layak”.Kata kunci: Media Pembelajaran, Ular Tangga

The Influence Of Financial Knowledge And Financial Satisfication On Financial Behavior With Financial Confidence As A Moderating Variable Rieneke Ryke Kalalo; Marjono Marjono; Lu’lu’ul Jannah; Syahida Norviana; Fitria Ningrum Sayekti
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i6.7104

Perilaku keuangan yang baik penting bagi seorang pelajar untuk dapat mengelola keuangannya dan mencapai apa yang diinginkannya. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh Pengetahuan Finansial dan Kepuasan Finansial terhadap Perilaku Finansial dengan Kepercayaan Finansial sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan eksploratif. Data yang digunakan dalam penelitian ini adalah data primer yang dikumpulkan dengan menggunakan metode kuesioner. Data yang terkumpul dianalisis menggunakan alat analisis smart PLS 4.0. Penelitian ini dilaksanakan di Universitas Kristen Indonesia Tomohon sebagai representasi dari wilayah timur, Universitas Sriwiajaya sebagai representasi dari wilayah barat, dan di Universitas Negeri Yogyakarta sebagai representasi dari wilayah tengah.

Pengaruh Corporate Governance terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Jati, Febrilia Retno Sekar; Norviana, Syahida; Jannah, Lu'lu'ul
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1437

This study aims to examine the effect of corporate governance on tax avoidance. The low tax ratio in Indonesia is factor caused the practice of tax avoidance. Population.in.this study is all healthcare sector companies listed. on the IDX 2018–2022 period. The sample selection results using the purposive sampling method. The data analysis technique using multiple linear regression tests with SPSS 26. The results in this study show that family ownership has a negative significant effect on tax avoidance. Managerial ownership and board of directors has a positive significant effect on tax avoidance. Independent board of commissioners has a negative but not significant effect on tax avoidance. Audit committee and audit quality has a positive but not significant effect on tax avoidance. This study has the implication that family ownership can reduce tax avoidance, because companies with family ownership will maintain the company reputation in the future.

Pengaruh Corporate Governance terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Febrilia Retno Sekar Jati; Syahida Norviana; Lu'lu'ul Jannah
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1437

This study aims to examine the effect of corporate governance on tax avoidance. The low tax ratio in Indonesia is factor caused the practice of tax avoidance. Population.in.this study is all healthcare sector companies listed. on the IDX 2018–2022 period. The sample selection results using the purposive sampling method. The data analysis technique using multiple linear regression tests with SPSS 26. The results in this study show that family ownership has a negative significant effect on tax avoidance. Managerial ownership and board of directors has a positive significant effect on tax avoidance. Independent board of commissioners has a negative but not significant effect on tax avoidance. Audit committee and audit quality has a positive but not significant effect on tax avoidance. This study has the implication that family ownership can reduce tax avoidance, because companies with family ownership will maintain the company reputation in the future.

E-Tax Module as a Suitable Media in Accounting Learning Nirbita, Betanika Nila; Norviana, Syahida; Jannah, Lu'lu'ul
Journal of Economics Education and Entrepreneurship Vol 5, No 3 (2024): JEE, DECEMBER 2024
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v5i3.13871

Income Tax Reform Law Number 7 of 2021 concerning Harmonization of Tax Regulations was implemented on January 1, 2022. This means that tax material has also undergone changes. This change is not supported by the existence of effective learning media. This research aims to determine the suitability of the media that will be used in the taxation learning process. The research is research and development with 4D Models, but in this research, there are restrictions on research procedures to product feasibility tests. The media feasibility test is carried out through validation to material, language, media, and practitioners experts, initial feasibility tests and broad feasibility tests. The media feasibility test consists of material, media, language and practitioner validation tests involving various experts in their respective fields. Based on the validation results of experts (material experts, media experts, language experts and practitioner experts), the ETM teaching material media (E-Tax Module) was declared valid and suitable for use as a Taxation learning media. Apart from assessments from experts, the ETM (E-Tax Module) teaching material media was tested on students which included limited trials and extensive trials. The results of limited trials and extensive trials stated that the ETM (E-Tax Module) media was declared valid and suitable as a tax learning medium. So based on these two assessments it can be concluded that the ETM (E-Tax Module) media is declared valid and appropriate as a Taxation learning media.

PELATIHAN PENGEMBANGAN RENCANA BISNIS UNTUK MENDUKUNG KEGIATAN BISNIS PADA FORUM USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) WONOKERTO, TURI, SLEMAN Samlawi, Ahmad; Arianisari, Septiningdyah; Norviana, Syahida
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3: September-Desember 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i3.3624

The aim of the training is to develop a Business Plan as an active entrepreneurship methodology to enhance the analytical perception of Micro, Small, and Medium Enterprises (MSMEs) in Wonokerto, Turi, Sleman, Special Region of Yogyakarta. This training is expected to serve as an evaluation that contributes to the improvement of MSME Business Plans. The training participants consisted of 35 members from the Wonokerto MSMEs Forum. The training was conducted using three methods: lectures, tutorials, and discussions. The implementation of this community service can generally be categorized as successful, based on the evaluation results and the active participation of participants during the discussion and Q&A sessions

PENINGKATAN CREATIVITY ENTREPRENEURSHIP MELALUI PROGRAM WIRAUSAHA MERDEKA (WMK) DI INDONESIA: STUDI LITERATUR Lu'lu'ul Jannah; Willa Putri Malinda Buchori; Syahida Norviana; Septi ningdyah Arianisari
CAPITAL: Jurnal Ekonomi dan Manajemen Vol. 8 No. 2 (2025)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/capital.v8i2.21360

Penelitian ini bertujuan untuk meneliti penelitian-penelitian mengenai topik Progam Wirausaha Merdeka (WMK) di Indonesia kaitannya dengan peningkatan creativity entrepreneurship. Penelitian ini memiliki data 51 artikel yang dianalisis. Keyword yang digunakan adalah “Program Wirausaha Merdeka”. Artikel yang dianalisis adalah artikel yang sudah dipublikasikan tahun 2020-2024. Peningkatan creativity entrepreneurship dapat dilihat dari hasil Program Wirausaha Merdeka (WMK). Banyak produk-produk yang dihasilkan dari kolaborasi kegiatan ini. Kegiatan ini bermanfaat bagi mahasiswa maupun perguruan tinggi dan pemerintah karena wirausaha pemula dapat tercipta.

Bibliometric Analysis: Higher Education Funding in Asia: Penelitian Syahida Norviana; D. Harsya Widyatama; Djoko Suryo
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3286

Higher education institutions in Asia play a pivotal role in the promotion of sustainable development. However, the complex funding challenges that are currently being faced represent a significant impediment to the establishment of a fair and high-quality education system. The present study has been designed to map the development of literature on higher education funding in Asia, with a view to identifying trends, research focuses, and inter-country collaboration networks. The present study obtained research data from 146 Scopus-indexed articles published between 2004 and 2025. The analysis was conducted using VOSViewer software to identify dominant keywords, the most productive authors, and collaborative relationships between institutions and countries. The results indicate that the primary subjects addressed encompass regional disparities, performance-based funding mechanisms, and public fund governance issues. As a general rule, the extant literature highlights the necessity for more contextual and transparent funding models. The present study demonstrates that governments and educational institutions in Asia must enhance governance, expand cross-sector collaboration, and formulate funding policies in accordance with the principles of Sustainable Development Goal 4 (SDG 4) if inclusive and sustainable higher education is to be achieved.

Simple Financial Management Training To Improve The Sustainability Of Small And Medium Enterprises In Kepuh Village, Pacarejo, Semanu, DIY Norviana, Syahida; Ariyanto, Ardi; Ahmad, Entus Nuryana; Rachmawati, Indria Desy
Abdi Masyarakat Vol 7, No 2 (2025): Abdi Masyarakat
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/abdi.v7i2.9841

This community service activity aims to improve the financial management capacity of MSMEs in Kepuh Hamlet, Gunungkidul through participatory training. The background of this activity is based on the finding that 85% of local MSME players still mix personal and business finances, which has the potential to hamper business development. The method used is a learning by doing approach with three main stages: interactive material presentation, hands-on practice in preparing financial reports, and participatory discussion. The evaluation results showed that 90% of participants (32 people) actively participated in all activity sessions, 85% of participants (30 people) were able to correctly make simple financial records, and 80% of participants (28 people) were able to clearly distinguish between personal and business expenses. Monitoring of implementation two weeks after the training showed that 70% of participants (25 people) consistently applied the financial recording system they had learned. This activity successfully addressed the issue of MSMEs through a practical approach that was appropriate for the characteristics in Kepuh Village.

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search