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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Buletin Ilmiah Nagari Membangun Jurnal Media Akademik (JMA) Jurnal Ekonomi dan Bisnis Jurnal Abdi Citra Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat EUFONI: Journal of Language, Literary, and Cultural Studies
Intan Rahma Sari
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UPAYA PENCEGAHAN PENULARAN COVID-19 PADA MASYARAKAT KAMPUANG SUMUA KELURAHAN LADANG CAKIAH KOTA BUKITTINGGI Anggela Pradiva Putri; Mega Utami Basra; Melisa Yenti; Devhani Fitri; Intan Rahma Sari; Ulfa Fadhila Farhan
BULETIN ILMIAH NAGARI MEMBANGUN Vol 3 No 3 (2020)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v3i3.246

Abstract

Coronavirus Disease 2019 (Covid-19) is a new type of disease that humans have never previously identified. In Indonesia, every time there is an increase in cases of the impact of Covid-19. In fact, the spread of this virus has reached various areas, including West Sumatra (West Sumatra). In West Sumatra, the area with the highest cases in Padang City. The high number of cases of this virus's spread has resulted in the government implementing PSBB (Large-Scale Social Restrictions) regulations at the provincial level. For Bukittinggi, most people have jobs with daily wages, such as traders, public transport drivers, motorcycle taxi drivers, farmers, and others. The community complained about the impact of this PSBB, which resulted in the loss of their income for their daily needs. The purpose of this activity is to improve the community's food security through the distribution of necessities, increase public knowledge through leaflet media, and the provision of non-medical masks as an effort to prevent Covid-19 transmission. This activity was carried out in RT 04 Sumua Village, Ladang Cakiah Village, Aur Birugo Tigo Baleh District, Bukittinggi City. The activity method is counseling and giving leaflets, masks, and raw food packages. The results of activities carried out are in the form of counseling about Covid-19 to the people of Kampung Sumua in the form of leaflets distributed to the community directly to each house to avoid gatherings. Subsequently, masks were given as a form of prevention of Covid-19. The next effort was to provide direct assistance, namely distributing food packages to Sumua Village people, which were affected by the PSBB during the Covid-19 period in rice, eggs, cooking oil, and sugar, many as 40 packages. This activity can have a positive impact on the community by providing material assistance. The hope is that people can avoid Covid-19 and the spread of this virus in the future, and our lives can take place naturally.
PENGARUH PROFITABILITAS, DEBT COVENANT DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2021 Intan Rahma Sari; Cipto Aji Kurniato
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 4 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i4.569

Abstract

This research is purposed to analyze and get the evidence empirically about the influence of profitability, Debt covenant and, transfer pricing to the tax avoidance. This research is used quantitative method to collect the data. The data from this research is secondary data that obtained through the annual report and finance reports through the company official websites. The population that used in this research is the thirteen companies that registered in the stock exchange from 2016 to 2021. The writer uses purposive sampling technique as a guideline to determine the sample. This research is also used descriptive statistical analysis, data panel regression analysis, classic assumption analysis, determination of coefficient analysis and, hiphotesis analysis that used Eviews program the twelfth version.
MELEK KEUANGAN DI ERA DIGITAL; SOSISALISASI INVESTASI & MENABUNG AMAN UNTUK GEN Z Ridwan Nur Akmal; Nagita Millania Putri Samudro; Asrida Gultom; Wulan Jumarti; Intan Rahma Sari
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 5 No. 1 (2025): PROSIDING DEDIKASI OKTOBER
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian masyarakat ini dilatarbelakangi oleh rendahnya literasi keuangan di kalangan generasi Z, khususnya remaja yang tinggal di panti asuhan, yang rentan terhadap risiko pengelolaan keuangan yang buruk di era digital. Mitra dalam kegiatan ini adalah para remaja penghuni Panti Asuhan Nurul Hasanah yang sebagian besar belum memahami pentingnya menabung dan berinvestasi secara aman. Tujuan dari kegiatan ini adalah untuk meningkatkan pemahaman peserta mengenai literasi keuangan dasar, serta mengenalkan strategi menabung dan investasi yang tepat dan aman. Metode yang digunakan meliputi sosialisasi interaktif, diskusi kelompok, serta simulasi penggunaan aplikasi keuangan sederhana. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan peserta terkait pentingnya pengelolaan keuangan sejak dini, serta kemampuan dalam mengenali ciri-ciri platform investasi ilegal. Kesimpulannya, kegiatan ini memberikan dampak positif dalam meningkatkan kesadaran finansial remaja di panti asuhan. Saran ke depan adalah perlunya kegiatan pelatihan literasi keuangan dilakukan secara berkala dengan topik yang semakin mendalam, seperti pengelolaan anggaran bulanan, pengenalan produk keuangan syariah, dan strategi investasi jangka panjang. Selain itu, keterlibatan lembaga keuangan resmi sebagai pendamping. Kata Kunci: literasi keuangan; Gen Z; menabung; investasi digital; menabung aman; Panti Asuhan Nurul Hasanah;
MENGENAL DUNIA AKUNTANSI: PENGENALAN SOFTWARE ACCURATE UNTUK SISWA SMK MITRA PEMBANGUNAN Albayhaqqi Ilham Fujianto; Mochamad Fajri Sabekih; Muhammad Rifqi Hidayat; Rizky Oktobiansyah; Intan Rahma Sari
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/4x8v4s49

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk menjawab kebutuhan siswa SMK Mitra Pembangunan Jakarta Selatan dalam memahami teknologi akuntansi modern yang semakin banyak digunakan pada dunia industri. Latar belakang program ini berangkat dari observasi awal bahwa siswa masih memiliki keterbatasan dalam mempraktikkan akuntansi berbasis komputer, khususnya penggunaan software Accurate. Masalah utama mitra adalah ketidaktahuan dan kurangnya kemampuan siswa dalam mencatat transaksi sampai menyusun laporan keuangan secara digital, sehingga kompetensi mereka belum sesuai dengan tuntutan pasar kerja. Tujuan pengabdian ini adalah memberikan pemahaman dasar tentang akuntansi digital serta meningkatkan keterampilan siswa dalam mengoperasikan software Accurate. Metode pelaksanaan dilakukan melalui penyuluhan teori, demonstrasi fitur Accurate, serta praktik langsung menggunakan studi kasus transaksi sederhana. Kegiatan juga dilengkapi sesi diskusi dan pendampingan intensif agar siswa mampu memahami tahapan pencatatan hingga pelaporan. Hasil kegiatan menunjukkan peningkatan signifikan pada kemampuan siswa dalam membuat database perusahaan, mencatat transaksi penjualan dan pembelian, mengelola persediaan, dan menghasilkan laporan keuangan melalui sistem. Siswa juga menunjukkan peningkatan motivasi dan kepercayaan diri dalam menggunakan software akuntansi. Kesimpulannya, program ini efektif dalam meningkatkan pemahaman dan keterampilan akuntansi digital siswa SMK. Saran ke depan adalah perlunya pelatihan lanjutan tingkat menengah dan kerja sama berkelanjutan untuk memperkuat kompetensi teknologi akuntansi di lingkungan sekolah.
SMART FINANCIAL LITERACY: STRATEGI GEN Z MENGELOLA KEUANGAN DIGITAL Chiara Alyssa Yovina Putri; Karina Julianti Fikriah; Nur Afrilia; Syifa Nuraida; Intan Rahma Sari
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/g5bwsg19

Abstract

Di Indonesia, perhatian terhadap literasi keuangan digital bagi generasi Z masih tergolong minim. Akibatnya, banyak dari mereka yang belum memiliki kemampuan yang baik dalam menabung, mengatur uang yang tersimpan di platform digital, maupun mengambil keputusan keuangan secara sadar dan bijak. Program Pengabdian Mahasiswa kepada Masyarakat (PMKM) ini diselenggarakan sebagai bentuk kontribusi nyata dalam meningkatkan pendidikan keuangan digital sekaligus memberikan pengalaman belajar yang lebih menarik bagi siswa-siswi SMK Letris Indonesia 2. Materi yang diberikan mencakup Needs vs Wants, Overspending, pinjaman online ilegal, serta keamanan data pribadi dalam keuangan digital. Seluruh materi disampaikan melalui metode Interactive Learning Approach yang memadukan storytelling dan aktivitas interaktif. Hasil pelaksanaan kegiatan menunjukkan bahwa pendekatan ini mampu meningkatkan minat dan pemahaman siswa mengenai literasi keuangan digital serta pentingnya penerapan dalam kehidupan sehari-hari. Program ini juga membantu siswa mulai membangun kebiasaan positif, seperti rutin menabung dan menghindari perilaku konsumtif di platform digital. Melalui pendampingan langsung, siswa belajar bahwa uang digital bukan hanya untuk dibelanjakan, tetapi juga dapat diatur dengan bijak untuk mendukung tujuan dan impian mereka di masa mendatang.
DARI IDE MENJADI NILAI EKONOMI: BELAJAR WIRAUSAHA SEDERHANA MELALUI KERAJINAN TANGAN Aldifa Rizki Maulana; Muhamad Taji; Brivio Viryawan Sugianto; Andi Muhammad Jagis Putra; Intan Rahma Sari
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/xccvj810

Abstract

Di Indonesia, minat wirausaha pada pelajar sekolah menengah masih tergolong rendah karena kurangnya pengalaman langsung serta pembelajaran praktik mengenai cara memulai usaha sederhana. Banyak siswa hanya mengenal konsep uang sebagai alat membeli kebutuhan, namun belum memahami bagaimana uang dapat dihasilkan melalui kreativitas serta kemampuan membaca peluang kecil di sekitar mereka. Oleh karena itu, kegiatan Pengabdian Mahasiswa kepada Masyarakat (PKM) ini disusun sebagai kontribusi nyata untuk menumbuhkan pemahaman tersebut, khususnya melalui praktik wirausaha sederhana berbasis kerajinan gantungan kunci. Pada kegiatan ini, siswa diperkenalkan pada proses dasar pembentukan produk bernilai jual, mulai dari pengolahan kawat bulu menjadi bentuk menarik hingga menghasilkan gantungan kunci siap pakai. Penyampaian materi dilakukan melalui demonstrasi langsung, penghitungan Harga Pokok Produksi (HPP), serta diskusi ringan mengenai cara menentukan harga jual dan keuntungan usaha. Pendekatan ini dipilih agar siswa tidak hanya memahami teori, tetapi juga melihat alur wirausaha dari bahan mentah hingga menjadi barang bernilai ekonomi. Hasil pelaksanaan menunjukkan bahwa pembelajaran visual dan praktik mampu meningkatkan antusiasme serta pemahaman siswa mengenai wirausaha kecil. Mereka menyadari bahwa modal tidak perlu besar dan kreativitas dapat menjadi sumber pendapatan nyata. Kegiatan ini mendorong siswa untuk berani berinovasi serta memahami bahwa uang tidak hanya dibelanjakan, tetapi juga dapat dihasilkan melalui karya sederhana
PENGENALAN PENGELOLAAN KEUANGAN GEN Z : JAJAN CERDAS DAN CATATAN BERKELAS Kesha Nur Agnia; Agnia Nabila Septiani; Gea Khairunisa; Irene Alya Poputra; Intan Rahma Sari
Jurnal Abdi Citra Vol. 3 No. 1 (2026): Jurnal Abdi Citra Volume 3 Nomor 1 Februari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v3i1.366

Abstract

Generation Z is now in the spotlight in various aspects, especially regarding lifestyle and how they manage their finances. Living and growing up in the digital era makes Gen Z highly influenced by technology that simplifies various aspects of life, including how they spend their money. However, many young people still experience difficulties in managing their allowance due to a lack of understanding about priorities and financial planning. This Community Service activity was carried out as a form of social concern for this issue by providing financial literacy education to students at SMP Cita Mulia. The material provided included the difference between needs and wants, as well as how to do simple financial recording. The delivery was conducted using a participatory, learning-by-playing method through a combination of material explanation, question-and-answer sessions, and educational games so that the learning felt more enjoyable. This activity has been proven to increase students’ learning interest and strengthen their understanding of basic concepts of daily financial management and record-keeping. Through this activity, it is expected that students can build wiser and more directed financial habits from an early age.
PENINGKATAN LITERASI DAN PENGELOLAAN KEUANGAN MELALUI SOSIALISASI INTERAKTIF BAGI PEMUDA PEMUDI DI DESA PUSPANEGARA Mugi Rahayuningsih; Naena Devi Zulkarnaen; Siti Nur Septi; Lely Fahzia Hidayati; Intan Rahma Sari
Jurnal Abdi Citra Vol. 3 No. 1 (2026): Jurnal Abdi Citra Volume 3 Nomor 1 Februari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v3i1.367

Abstract

Financial literacy and financial management are essential skills that young generations need to face future economic challenges. However, in many areas, including Kampung Kebon Kopi Mandiri, the level of financial literacy among youths remains relatively low. This condition is reflected in the limited understanding of budget planning, basic transaction recording, and transparent organizational fund management. Such limitations have an impact on the suboptimal administration of youth activities, particularly in terms of accountability and financial planning. The Community Service Program (PMKM) was implemented as an effort to enhance financial literacy and financial management skills among the youths of Kampung Kebon Kopi Mandiri. Through an interactive socialization approach, participants were introduced to fundamental financial concepts, the importance of transaction recording, and effective budgeting methods. The activities were delivered through material presentations, group discussions, and financial recording simulations relevant to the operations of the local youth organization (Karang Taruna).The results of the program indicate an improvement in participants' understanding of orderly and accountable financial management. This program is expected to serve as an initial step for the youths of Kampung Kebon Kopi Mandiri in developing a culture of better and more sustainable financial management.
PENGENALAN AKUNTANSI DAN PERPAJAKAN BAGI GENERASI MUDA EDUKASI DAN SOSIALISASI DALAM MENINGKATKAN KEPATUHAN PAJAK - SMK IPTEK Baharuddin Saga; Intan Rahma Sari; Alya Budiantini
Jurnal Abdi Citra Vol. 3 No. 1 (2026): Jurnal Abdi Citra Volume 3 Nomor 1 Februari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v3i1.375

Abstract

Awareness of the importance of taxation needs to be instilled from an early age, especially among the younger generation who are future taxpayers. This community service activity aims to provide a comprehensive understanding of accounting fundamentals and tax regulations to the students of SMK IPTEK. The primary focus of this program is to bridge the gap between theories learned in school and real-world industrial practices, as well as to foster moral awareness regarding the contribution of taxes to national development. The method used in this activity is interactive socialization through material presentations, group discussions, and simple tax calculation simulations. The topics cover the basic accounting cycle, an introduction to various types of taxes (such as Income Tax Article 21 and VAT), and digital tax reporting procedures via e-filing. An evaluation was conducted by comparing pre-test and post-test results to measure the improvement in participants' understanding of the presented material. The results of the activity indicate a significant increase in students' understanding of the relevance of accounting in accurate tax reporting. Most participants began to realize that tax compliance is not merely a legal obligation, but a civic responsibility. Through this education, it is expected that SMK IPTEK students will not only possess technical competence in accounting but also maintain high integrity in fulfilling future tax obligations. This socialization serves as a strategic initial step in forming a "Golden Generation" that is financially literate and tax-compliant for the sustainability of the Indonesian economy.
EFEKTIVITAS EDUKASI PEMBUKUAN DASAR DAN PENINGKATAN LITERASI KEUANGAN SISWA SMK IPTEK Sri Putri Winingrun; Muliyani; Intan Rahma Sari
Jurnal Abdi Citra Vol. 3 No. 1 (2026): Jurnal Abdi Citra Volume 3 Nomor 1 Februari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v3i1.376

Abstract

Financial literacy among Indonesian youth remains low; for example, a 2024 survey reports a national financial literacy index of only around 65.4%. Vocational high school (SMK) students, as future workforce and entrepreneurs, require basic bookkeeping skills for personal financial management. This community service program provided education in basic bookkeeping as a foundation of personal financial management. Activities included financial literacy education, training in recording simple transactions, guided bookkeeping practice, and evaluation of learning outcomes. Post-program evaluation showed significant improvements in participants’ financial knowledge and bookkeeping abilities. Students gained a better understanding of debit-credit concepts, ledgers, and trial balances, and became proficient in using technology tools (e.g. spreadsheets or basic accounting software) for financial record-keeping. These results are consistent with similar service programs reporting enhanced student competence in using digital accounting applications after training. The program underscores the importance of financial literacy education and practical bookkeeping as foundational competencies for youth financial management.
Co-Authors Agnia Nabila Septiani Albayhaqqi Ilham Fujianto Aldifa Rizki Maulana Alya Budiantini Andi Muhammad Jagis Putra Anggela Pradiva Putri Anggun Aida Sholiha Asrida Gultom Aura Zahra Al Januar Azzahra Dwi Rizky Faradilla Baharuddin Saga Brivio Viryawan Sugianto Chiara Alyssa Yovina Putri Cipto Aji Kurniato Devhani Fitri Fatimah Nilam Sari Gea Khairunisa Irene Alya Poputra Karina Julianti Fikriah Kesha Nur Agnia Lely Fahzia Hidayati Mega Utami Basra Melisa Yenti Mochamad Fajri Sabekih Mugi Rahayuningsih Muhamad Taji Muhammad Rifqi Hidayat Muliyani Naena Devi Zulkarnaen Nagita Millania Putri Samudro Nailah Hanan Fathiyah Salma Nayla Regita Cahyani Nur Afrilia Ridwan Nur Akmal Rizky Oktobiansyah Siti Nur Septi Sri Putri Winingrum W.A Sri Putri Winingrun Syifa Nuraida Ulfa Fadhila Farhan Umi Hani Wulan Jumarti