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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan RANDANG TANA - Jurnal Pengabdian Masyarakat Jurnal Ekonomika dan Bisnis Indonesian Journal of Devotion and Empowerment (IJDE) Journal Economic Insights
Shofiatul Mila
Universitas Selamat Sri
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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SINKRONISASI KURIKULUM JURUSAN AKUNTANSI DAN KEUANGAN LEMBAGA DI SMK NU 01 KENDAL Dwi Astarani Aslindar; Shofiatul Mila; Rizki Ridhasyah
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 5, No 1 (2021): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v5i1.5832

Abstract

ABSTRAKKurikulum SMK dibuat agar peserta didik siap langsung masuk ke dunia kerja. Maka dari itu diperlukan pengembangan dan penyesuaian kurikulum sesuai dengan kebutuhan dunia usaha/dunia industri. Hal ini juga dibutuhkankan oleh SMK NU 01 Kendal jurusan akuntansi dan keuangan Lembaga karena kurikulum yang digunakan belum memberikan pengembangan keilmuan akuntansi, teknologi dan kesesuaian dengan kebutuhan dunia usaha/dunia industry (DU/DI). Tim pengabdian Program Studi Akuntansi Universitas Selamat Sri menaggapi positif dengan mengadakan kegiatan pengabdian masyarakat tentang sinkronisasi kurikulum pada jurusan akuntansi dan keuangan Lembaga SMK NU 01 Kendal. Tujuan kegiatan pengabdian masyarakat ini adalah mengembangkan kurikulum sesuai dengan KKNI Level 2 yang berbasis pengembangan bidang ilmu akuntansi, memberikan realisasi konsep link and match antara SMK dan dunia usaha/dunia industry (DU/DI) dan berorientasi pada pengembangan teknologi. Kegiatan pengabdian dengan metode ceramah, tutorial, diskusi dan simulasi penyusunan kurikulum memberikan pemahaman dan keilmuan tentang perkembangan akuntansi, perkembangan teknologi dan kebutuhan Dunia Usaha Dunia Industri (DU/DI) untuk dapat diterapkan pada jurusan akuntansi dan keuangan lembaga di SMK NU 01 Kendal. Kata kunci: sinkronisasi kurikulum; jurusan akuntansi dan keuangan lembaga; SMK NU 01 Kendal ABSTRACTThe SMK curriculum is designed so that students are ready to enter the world of work. Therefore, it is necessary to develop and adjust the curriculum according to the needs of the business world/industrial world. This is also needed by SMK NU 01 Kendal majoring in accounting and institutional finance because the curriculum used does not provide scientific development of accounting, technology and conformity to the needs of the business world/industrial world (DU/DI). The service team for the Accounting Study Program at Selamat Sri University responded positively by holding community service activities regarding curriculum synchronization in the accounting and finance department of the SMK NU 01 Kendal. The purpose of this community service activity is to develop a curriculum in accordance with KKNI Level 2 which is based on the development of the field of accounting science, provides the realization of the link and match concept between SMK and the business world/industrial world (DU/DI) and is oriented towards technology development. Service activities with lecture methods, tutorials, discussions and curriculum preparation simulations provide understanding and knowledge of accounting developments, technological developments and the needs of the Industrial World Business World (DU/DI) to be applied to accounting and institutional finance departments at SMK NU 01 Kendal. Keywords: curriculum synchronization; department of accounting and institutional finance; SMK NU 01 Kendal
A COMPARATIVE ANALYSIS OF CENTRAL JAVA AND EAST JAVA PROVINCIAL GOVERNMENT FINANCIAL PERFORMANCE Shofiatul Mila; Mimin Sherlindah
Jurnal Ekonomika dan Bisnis Vol 9 No 1 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb1.107

Abstract

This research was intended to analyze financial performance and to determine differences in financial performance of the governments of Central Java and East Java Provinces in terms of local financial independence ratios, PAD effectiveness ratios, expenditure efficiency ratios, revenue growth ratios, SiLPA financing levels, audit opinions, and findings an audit. This research is a quantitative descriptive research with a comparative form (comparison). This research used secondary data in form of Budget Realization Report (LRA) and Inspection Result Report (LHP) of Central Java and East Java Provinces in the 2014-2018 Fiscal Year. Data analysis techniques using financial ratio analysis and analysis of different tests through the Independent Sample t-Test and Mann Whitney test. The results of this research indicate that there are differences in financial performance based on the number of audit findings. However, there is no difference in financial performance based on the ratio of regional financial independence, the effectiveness of PAD, expenditure efficiency, revenue growth, the level of SiLPA financing, and audit opinion on the Central Java and East Java provincial governments.
Sinkronisasi Sebagai Upaya Penyesuaian Kurikulum Sesuai Kebutuhan Dunia Industri Pada Smk Nu01 Kendal Dwi Astarani Aslindar; Shofiatul Mila; Rizki Ridhasyah
Randang Tana - Jurnal Pengabdian Masyarakat Vol 6 No 1 (2023): Randang Tana - Jurnal Pengabdian Masyarakat
Publisher : Unika Santu Paulus Ruteng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36928/jrt.v6i1.1325

Abstract

A huge number of vocational graduates who are jobless should be a matter to concern. One of the causes of this condition is the incompatibility of graduates with the needs of the world of work. This problem is one of the impacts of the lack of suitability of the curriculum used in vocational schools. Therefore, as one of the vocational schools, SMK NU 01 Kendal needs to synchronize the curriculum in an effort to solve such existing problem. Curriculum synchronization is carried out through collaboration with the world of industry and universities in the form of community service activity. Thus, the the curriculum suitability in producing graduates according to the needs of the business world/industry world is achieved.
Kakeibo: A Japanese Family Financial Management to Create An Entrepreneurial Family Arum Pujiastuti; Gilang Kharisma Putra; Shofiatul Mila
Indonesian Journal of Devotion and Empowerment Vol 5 No 1 (2023): June 2023
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v5i1.67428

Abstract

The community service activities carried out in fulfilling the Tridharma of Higher Education focused on training in family financial management in Sidorejo Village, Brangsong District, Kendal Regency, with female participants who are members of the PKK. This activity was carried out to improve community welfare through family financial management using the Kakeibo method (household financial record book). Training is carried out through lectures, demonstrations, and budgeting practice. The results of this community service show that participants are very enthusiastic about participating in the training. Furthermore, by carrying out this activity, participants are expected to manage family finances effectively and efficiently in improving their welfare and creating a financially productive family. The limited time in this activity made the material less detailed; hence, it was necessary to carry out further activities to determine the implementation of the participants' training material. Kegiatan pengabdian masyarakat yang dilakukan dalam memenuhi Tridharma Perguruan Tinggi ini berfokus pada pelatihan pengelolaan keuangan keluarga di Desa Sidorejo, Kecamatan Brangsong, Kabupaten Kendal dengan peserta ibu-ibu yang tergabung dalam PKK. Kegiatan ini dilakukan sebagai upaya peningkatan kesejahteraan masyarakat melalui pengelolaan keuangan keluarga dengan metode kakeibo (buku catatan keuangan rumah tangga). Pelatihan dilakukan dengan cara ceramah, demontrasi, dan praktik pembuatan anggaran. Hasil pengabdian ini menunjukkan bahwa peserta sangat antusias mengikuti pelatihan. Lebih lanjut, dengan dilaksanakan kegiatan ini, para ibu diharapkan mampu mengelola keuangan keluarga dengan efektif dan efisien dalam peningkatan kesejahteraan dan mampu menciptakan keluarga yang produktif dalam keuangan. Keterbatasan waktu dalam kegiatan ini membuat kurang tersampainya materi secara detil sehingga perlu adanya kegiatan lanjutan untuk mengetahui penerapan materi pelatihan yang dilakukan oleh peserta.
Determinan Tax Avoidance (Studi Empiris di Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia tahun 2016-2020) Shofiatul Mila; Umi Chalimatur Rochimah
Journal Economic Insights Vol. 2 No. 2 (2023): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v2i2.82

Abstract

Tujuan riset ini untuk mengetahui pengaruh Profitabilitas,0Leverage, pertumbuhan penjualan, intensitas aset tetap dan tanggung jawab sosial perusahaan (CSR) untuk penghindaran pajak. Penelitian ini menggunakan sampel perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2020. Penelitian ini termasuk dalam jenis penelitian kuantitatif. Jumlah perusahaan manufaktur subsektor makanan dan minuman yang dijadikan populasi dalam penelitian adalah 31 perusahaan. Berdasarkan metode penelitian target sampling, total data penelitian adalah 60 perusahaan dari 12 perusahaan dengan periode follow up. dari usia 5 tahun. Variabel dependen dalam penelitian ini adalah penghindaran pajak. Variabel bebas atau independent dalam penelitian ini ialah profitabilitas, leverage, pertumbuhan penjualan, fixed asset intensity, dan Corporate Social Responsibility (CSR). Hasil penelitian menunjukkan sebagian dengan menggunakan uji t bahwa profitabilitas tidak berpengaruh terhadap penghindaran pajak, leverage tidak berpengaruh terhadap penghindaran pajak, pertumbuhan penjualan berpengaruh positif terhadap penghindaran pajak, intensitas aset tetap berpengaruh positif terhadap penghindaran pajak dan tanggung jawab sosial perusahaan. (CSR) berpengaruh positif terhadap penghindaran pajak.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Leverage, Kepemilikan Asing, Kepemilikan Publik, dan Profitabilitas Terhadap Agresivitas Pajak pada Perusahaan Sektor Pertambangan Feri Tristiawan; Shofiatul Mila
Journal Economic Insights Vol. 3 No. 1 (2024): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v3i1.102

Abstract

This study aims to examine the effect of corporate social responsibility, company size, leverage, foreign ownership, public ownership, and profitability on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. This research is a type of quantitative research and uses secondary data types. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. The sample in this study was obtained using a purposive sampling method, namely as many as 22 companies with an observation period of 4 years. The dependent variable in this study is tax aggressiveness. The independent variables in this study are corporate social responsibility, company size, leverage, foreign ownership, public ownership and profitability. The data analysis technique used in this study is multiple linear regression analysis. Based on the analysis of the data used, it shows that company size, foreign ownership, and public ownership have a significant effect on tax aggressiveness. Meanwhile, corporate social responsibility, leverage, and profitability have no significant effect on tax aggressiveness.
Co-Authors Arum Pujiastuti Dwi Astarani Aslindar Feri Tristiawan Gilang Kharisma Putra Mimin Sherlindah Ridhasyah, Rizki Umi Chalimatur Rochimah