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All Journal Jurnal Pendidikan Teknologi dan Kejuruan Pendidikan Ekonomi Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) Dharma Bakti Jurnal Ekuivalensi Conservative Dentistry Journal Jurnal Inovasi Pendidikan MH Thamrin Wisanggeni : Jurnal Pengabdian Masyarakat International Journal of Education and Social Science (IJESS) Literasi Nusantara Jurnal Akuntansi dan Ekonomi Bisnis Prosiding Seminar Nasional Sisfotek (Sistem Informasi dan Teknologi Informasi) MATRIX : JURNAL MANAJEMEN TEKNOLOGI DAN INFORMATIKA Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) Business and Investment Review Sinergi International Journal of Economics Equivalent : Journal of Economic, Accounting and Management International Journal of Review Management Business and Entrepreneurship JCSE: Journal of Community Service and Empowerment SENMEA ABDIANDAYA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Profesi Guru Indonesia Jurnal Elektronik Pendidikan Matematika Tadulako
Linawati
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Physics Social Sciences Other

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CARA BELAJAR DAN MOTIVASI BELAJAR PENGARUHNYA TERHADAP HASIL BELAJAR SISWA PADA MATA DIKLAT AKUNTANSI Linawati,
Pendidikan Ekonomi Vol 3, No 1 (2010)
Publisher : Pendidikan Ekonomi

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Abstract

The study is intended to investigate the influence of eleventh graders’ learning ways and motivation on the learning results in accounting class at SMKN 1 Mojoagung Jombang. The subjects were 111 students in eleventh grade of accounting major at SMKN 1 Mojoagung. The data were collected with questionnaires and documents of accounting scores. The data were then analyzed with stepwise multiple regression. The results of the study revealed that the learning ways and motivation simultaneously affect significantly the learning results.  
FENOMENA FLYPAPER EFFECT PADA PENGELOLAAN KEUANGAN DAERAH KABUPATEN DAN KOTA DI JAWA TIMUR Linawati
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 11 No. 1 (2022): Volume 11 Nomor 01 (April 2022)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.406 KB) | DOI: 10.33795/jaeb.v11i1.153

Abstract

Pemerintah daerah harus melakukan pengelolaan keuangan dengan baik. Diwujudkan dengan melakukan perencanaan penerimaan dan pengeluaran daerah yang efektif dan efisien. Penelitian ini bertujuan untuk menganalisis fenomena flypaper effect pada pengelolaan keuangan daerah Kota dan Kabupaten di Jawa Timur. Pengelolaan diproksikan dengan mengkaji pengaruh PAD dan DAU terhadap belanja daerah. Analisis menggunakan analisis regresi berganda. Hasil penelitian mendapatkan bukti bahwa Pendapatan Asli Daerah dan Dana Alokasi Umum secara parsial maupun simultan berpengaruh signifikan terhadap belanja daerah di Kota dan Kabupaten Di Jawa Timur. Hasil penelitian juga menemukan hasil bahwa tidak terjadi fenomena flypaper Effect pada kota dan kabupaten di Jawa Timur. Hal ini mengungkapkan bahwa pemerintah daerah Kota dan Kabupaten di Jawa timur tidak mengandalkan dana transfer dari pemerintah pusat berupa DAU sebagai sumber pembiayaan untuk belanja daerahnya. Pemerintah daerah Kota dan Kabupaten di Jawa Timur ingin mewujudkan otonomi daerah yang kuat, dengan tingkat kemandirian daerah yang tinggi.
PENERAPAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM DI KOTA KEDIRI (STUDI KASUS PADA UMKM MAKANAN DI KOTA KEDIRI) Riski Masita; Linawati; Suhardi
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

Penelitian ini dilakukan untuk mengetahui dan menganalisis penerapan laporan keuangan berdasarkan SAK EMKM pada UMKM bidang makanan di Kota Kediri. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Sumber data menggunakan data primer dan sekunder. Teknik pengumpulan data pada penelitian ini yaitu dengan wawancara, kuesioner dan dokumentasi. Populasi sebesar 2439 UMKM bidang makanan di Kota Kediri. Sampel dihitung menggunakan rumus slovin, didapatkan batas minimal respoden 96. Kuesioner disebarkan menggunakan google form dengan batasan waktu pengisian selama 2 minggu. UMKM yang berpartisipasi dalam pengisian kuesioner yaitu 101 responden. Hal ini membuat peneliti menggunakan 101 responden yang sudah cukup mewakili dari jumlah minimal sampel 96. Hasil penelitian ini menunjukan pelaku UMKM bidang makanan di Kota Kediri kebanyakan masih tergolong kriteria usaha mikro. Komponen laporan keuangan pelaku UMKM bidang makanan di kota kediri masih banyak yang belum sesuai dengan SAK EMKM. Hal ini dibuktikan terdapat 55,8% pelaku UMKM hanya membuat catatan keluar-masuknya kas. Adapun yang sudah sesuai dengan SAK EMKM sebesar 10,5% dan sisanya belum melakukan pencatatan. Diduga kurang meratanya sosialisasi/pelatihan yang dilakukan oleh pihak pemerintah. Walaupun, pelaku UMKM masih belum mendesak dalam melakukan pencatatan keuangan akan tetapi UMKM perlu untuk diberdayakan oleh pihak terkait yaitu Dinas Koperasi, Usaha Mikro dan Tenaga Kerja Kota Kediri.
Penerapan Teknologi Pengelolaan Modal Kerja Sebagai Upaya Meningkatkan Pendapatan Toko Bahan Bangunan Di Bantul Linawati; Sutrischastini, Ary; Sofiati
DHARMA BAKTI Dharma Bakti-Vol 5 No 1-April 2022
Publisher : LPPM IST AKPRIND Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34151/dharma.v5i1.3924

Abstract

The existence of a building shop in an area has an important role in serving and meeting theneeds of the local community for building houses, renovating, and other building activities.Likewise, building shops in Bantul Regency have a no different role. The problem is inmanaging the building shop business, most of the financial reports, especially workingcapital, have not been managed properly considering that this business is generally ahereditary business, so that its management is done traditionally and manually. The purposethis article is to report the results of Community Service through increasing self-capacity bypresenting the Building Shop Working Capital Management Training in Bantul Regency. Torepresent building shops in the Bantul Regency area, this research used 2 building shops assamples. There are three stages of the training method used, (1) providing material, (2)practice and mentoring, and (3) monitoring and evaluation. The target and outcome to beachieved from this program is to produce entrepreneurs and company managers who haveknowledge and understanding of financial management, especially working capitalmanagement, so that they can make financial administration and financial documentsproperly which in turn can increase income optimally.
Pengaruh Pemahaman Perpajakan, Penerapan E-Filling, Tarif Pajak, Dan Ketegasan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi Di Kabupaten Nganjuk Randi, Muhammad; Linawati; Nurdiwaty , Diah
Business and Investment Review Vol. 2 No. 5 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.130

Abstract

The premise of this study is that tax revenue serves as a source of money for the Indonesian government, and in order to increase state tax revenue, the MSME sector must be strengthened. The government must consider additional elements that may affect tax compliance in addition to establishing tax rules targeted at boosting tax compliance. This research aims to determine the effect of understanding taxation, the application of e-filling, tax rates, and the strictness of tax sanctions on MSME taxpayer compliance with taxpayer awareness as a moderating variable in Nganjuk Regency. This study employs a causal quantitative approach as its methodology. 2,322 MSMEs registered with the Nganjuk Regency Cooperatives and Micro Enterprises Service comprised the study's population. Determining the sample using the purposive random sampling method and using the Slovin formula was 71 samples. The data used in this research uses primary and secondary data. The research instrument uses a questionnaire with a Likert scale. This research uses multiple linear analysis with MRA. The research's findings indicate that while tax rates and the severity of tax penalties have a considerable impact on taxpayer compliance, knowing taxation and e-filling implementation do not. Then, while the implementation of e-filling and tax sanctions is not regulated by taxpayer knowledge, taxpayer awareness moderates understanding and rates.
Generation Gap from Family Orientation Point of View: A Case on PT. Panggung Jaya Indah Textile agustina, karina enny; Bawazir, Fatmah Cholid; Linawati
International Journal of Review Management Business and Entrepreneurship (RMBE) Vol. 3 No. 2 (2023): International Journal of Review Management Business and Entrepreneurship (RMBE)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/rmbe.v3i2.2915

Abstract

Family businesses account for 95 percent of all existing businesses in Indonesia, but only 12 percent survived to the third generation. The occurrence of various conflicts, differences, and problems in the family business gave rise to a well-known social stigma: the first generation builds, the second generation enjoys, and the third generation destroys. In this literature, the authors wish to examine the generation gap that exists at PT. Panggung Jaya Indah Textile/ PT Pajitex, a sarong manufacturer company with the brand "Sarung Mangga," from a family-oriented standpoint. In this study, the type of research used is descriptive qualitative research. Internal informants chosen are the owner of the company as the first generation and the owner’s daughter as the second generation. Meanwhile, Ciputra University’s main professor teaching a family business class on the Magister Management program has been chosen as an external informant of this literature. The findings of this research explain the generation gap problems between the first and second generations of PT. Pajitex and ways to overcome those obstacles.
Mapping Review Penerapan Artificial Intelligence pada Cyber Security untuk Meningkatkan Security Awareness I Putu Agus Eka Pratama; I Made Oka Widyantara; Linawati; Nyoman Gunantara
Prosiding SISFOTEK Vol 8 No 1 (2024): SISFOTEK VIII 2024
Publisher : Ikatan Ahli Informatika Indonesia

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Abstract

The rapid development of information technology (IT), on the one hand, has the potential to increase the number of cyber attacks, so cyber security needs to be handled properly. As the weakest element, efforts are needed to increase cyber security awareness on the user side. Artificial intelligence (AI), which is increasingly developing and widely applied in various fields of life, has the potential to be used to increase security awareness in users. To study this further, a literature study, review, and mapping analysis were conducted from a number of references in order to obtain an overview of the potential and future research plans related to the use of AI in cyber security for security awareness along with providing recommendations. This study conducted a study and analysis using the mapping review method on 37 selected papers indexed by Google Scholar, referring to the NIST (National Institute of Standards and Technology) framework. The results of the mapping review show that the mapping of publications related to the application of AI to cyber security to increase security awareness is the most in 2024, with the most trends being education/training, and the most widely used AI method is deep learning. This study recommends education and deep learning as areas that can be taken for future research related to the application of AI to cyber security.
The Effect of Accounting Conservatism, Free Cash Flow and Financial Distress on Company Value Delima, Anisa; Linawati
Sinergi International Journal of Economics Vol. 1 No. 2 (2023): August 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v1i2.78

Abstract

This research aims to investigate the relationship accounting conservatism , free cash flow, and financial distress on company value. Retrieval method sample in this study uses purposive sampling method, so obtained sample study as many as 21 Consumer Non Cyclicals companies listed on the Indonesia Stock Exchange in 2017-2021. Data analysis was performed with panel data regression with use eviews 10. The findings reveal that in simultaneously test accounting conservatism, free cash flow, and financial distress have an effect to company value. However, Partial Accounting Conservatism and Free Cash Flow do not influential to value of company, while financial distress has an effect to value of companies in consumer non-cyclicals companies.
Ontology-based data framework for the digital preservation cultural heritage: A case of Subak Hariyanti, Ni Kadek Dessy; Linawati; I Made Oka Widyantara; Gede Sukadarmika
Matrix : Jurnal Manajemen Teknologi dan Informatika Vol. 14 No. 3 (2024): Jurnal Manajemen Teknologi dan Informatika
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/matrix.v14i3.135-145

Abstract

Cultural heritage is increasingly fading due to the influence of globalization and social changes that shift traditional values. Digitalization is critical to addressing the degradation of cultural heritage knowledge by enabling more accessible storage and documentation and facilitating preservation and education efforts for future generations. Subak, as a unique traditional agricultural system in Bali, Indonesia, has a wealth of valuable knowledge and culture, but it is still scattered and unstructured. An ontology-based Knowledge Management System is designed to capture, organize, and utilize knowledge within a domain using ontologies as a fundamental component. Ontologies explicitly represent knowledge by providing meaning, properties, and relationships with related concepts. This paper proposes data modelling with the Ontology Development framework for the knowledge base. The methodological framework consists of knowledge externalization, including identifying and collecting knowledge based on data modelling through interviews and observations. The second steps are modelling and development of ontology, based on the knowledge that has been previously disclosed, including the hierarchical structure, properties, and relationships that form the knowledge base. The third stage is the Implementation and evaluation, which involves evaluating the quality of ontology using onto metrics and implementing the ontology into the KMS. The result of this study is data modeling for the knowledge base and the Ontology Development framework. The data modelling is a form of data mapping based on a combination of traditional philosophy and modern management principles that underlie Subak activities and artefacts, namely Tri Hita Karana, Desa Kala Patra, and POAC. The proposed framework can be a reference in developing new ontologies from scratch on unstructured cultural heritage data.
Pengaruh Literasi Keuangan dan Kemampuan Manajerial terhadap Peningkatan Skala Usaha Peternak Linawati; Nursolikin
JURNAL EKUIVALENSI Vol. 10 No. 2 (2024): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/v4z30x28

Abstract

Peran literasi keuangan dan kemampuan manajerial sangat penting dalam keberlangsungan usaha. Peningkatan skala usaha diyakini dari baiknya pengelolaan keuangan dan pengelolaan operasionalnya. Penelitian bertujuan mengetahui pengaruh pengetahuan literasi keuangan dan kemampuan manajerial terhadap peningkatan skala usaha peternak sapi perah “Sumber Mulyo” Desa Jugo Kediri. Pengumpulan data menggunakan kuesioner, dengan teknik analisis data regresi linear berganda berbantuan SPSS 23. Populasi penelitian adalah seluruh peternak dalam kelompok ternak “Sumber Mulyo” Desa Jugo Kediri. Teknik pengambilan sampel secara random. Penentuan jumlah sampel menggunakan teknik Slovin, sehingga didapatkan jumlah responden 72 orang. Hasil penelitian menunjukkan bahwa secara parsial literasi keuangan tidak berpengaruh terhadap peningkatan skala usaha, sedangkan kemampuan manajerial berpengaruh terhadap peningkatan skala usaha. Adapun secara simultan literasi keuangan dan kemampuan manajerial berpengaruh terhadap peningkatan skala usaha. Peningkatan skala usaha peternak 63,4% dipengaruhi oleh literasi keuangan dan kemampuan manajerial, sedangkan 36,6% dipengaruhi oleh faktor lainnya. Kemampuan manajerial peternak sapi perah “Sumber Mulyo” sudah baik, akan tetapi literasi keuangannya masih kurang. Perlu adanya peran pemerintah setempat dan lembaga keuangan, serta lembaga terkait lainnya untuk meningkatkan pengetahuan literasi keuangan para peternak
Co-Authors Afini Fikriyani agustina, karina enny Amelia Putri Cahyanti Andriyanto, Nazwa Ayumi Andy Kurniawan, Andy Ariyanti, Maezora Putri Ayu Alfiani Badrus Zaman Barep Setiaji Bawazir, Fatmah Cholid Budiastra, IN Delima, Anisa Dessy Hariyanti, NK Erliana Fadhillah, Revita Rizki Farida Nur Mudmainah Wahyuningsih Ferdian Utama Gede Sukadarmika I Made Oka Widyantara I Nyoman Gunantara I Putu Agus Eka Pratama I Putu Gede Hendra Suputra Irhamudin juniati Khoirul Anam Kurniawan , Andy Larasati, Anggia Bintang Linda Suciati Lukmanul Hakim Maisura Marbun, Rifka Angelina Wati Mareta Selvia Riswahyuning Mohammad Irvan Bayu Saputra Muh. Rizal Muhammad Fatkhul Ikhwansyah Naufal Friza Asraful Arifin Ngurah Indra ER Nirawati Pribadi Nur Rohman Hidayat Nurdiwaty , Diah Nursolikin Nyoman Putra Sastra Pertiwi, Santhi Rachmawati, Atika Nisaa Ramadhan, Aqila Shabrina Dwi Randi, Muhammad Rasyidah Rimas Sadha Abdi Putra Riski Masita Rizkiyani, Ika Sabitillah, Lisa Sari, Yulita Fatma Sofia Widiana Sofiati Sofiati Sofiati, Sofiati Suhardi Sukadarmika, I Gede Sutrischastini, Ary Suwarni Suwarni Wahyu Kukuh Prayoga Wulan Wulan Feronika Maharani Yoga, I Putu Sudharma