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Penyuluhan pemanfaatan aplikasi accurate untuk persiapan uji kompetensi siswa/i SMA/K di Surabaya Santoso, Rudi; Putri, Diana; Widodo, Arifin Puji
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 9, No 1 (2026): February
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v9i1.2915

Abstract

Permasalahan yang dihadapi oleh SMK, khususnya dalam program keahlian akuntansi, adalah rendahnya kompetensi siswa dalam penguasaan aplikasi akuntansi digital seperti Accurate, yang berdampak pada kesiapan mereka menghadapi uji kompetensi dan dunia kerja. Rendahnya nilai rata-rata siswa, partisipasi, serta tingkat kepuasan dan kelulusan menunjukkan perlunya inovasi dalam metode pembelajaran. Tujuan dari kegiatan ini adalah untuk meningkatkan keterampilan praktis dan pengetahuan siswa melalui penyuluhan dan pelatihan langsung penggunaan aplikasi Accurate. Penyelesaian masalah dilakukan melalui pelatihan berbasis praktik yang melibatkan simulasi transaksi dan penyusunan laporan keuangan digital. Pelatihan disusun dalam 4 sesi berdurasi 200 menit, mengadopsi pendekatan konstruktivisme dan experiential learning agar siswa aktif membangun pemahaman melalui pengalaman nyata. Hasil terukur dari kegiatan ini menunjukkan peningkatan yang signifikan: nilai rata-rata siswa meningkat dari 55 menjadi 75, tingkat kelulusan UK naik dari 75% menjadi 98%, dan kepuasan peserta melonjak dari 2,1 menjadi 3,65 dalam skala Likert 1–4. Selain itu, waktu pembelajaran menjadi lebih efisien, dan tingkat retensi materi juga meningkat. Kegiatan ini membuktikan bahwa integrasi aplikasi Accurate dalam pembelajaran mampu menjadi solusi efektif untuk meningkatkan kompetensi akuntansi digital siswa SMK serta mempersiapkan mereka lebih baik dalam menghadapi uji kompetensi keahlian.
The Impact of Financial Literacy on Tax Compliance in Indonesia with a Focus on the 12% Tax Rate Santoso, Rudi; Putri, Diana
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 11 No 1 (2026): January
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v11i1.6849

Abstract

This paper examines the impact of financial literacy on tax compliance in Indonesia, particularly focusing on the upcoming increase in Value Added Tax (VAT) to 12% scheduled for 2024. As a developing nation with as substantial population, Indonesia faces challenges in increasing state revenue through taxation. Financial literacy, defined as the ability to understand and effectively manage financial concepts, plays a vital role in enhancing tax compliance among the populace. The study highlights that individuals with higher financial literacy are more likely to comprehend the importance of paying taxes, understand their rights and obligations as taxpayers, and accurately calculate their tax liabilities. Conversely, those with lower financial literacy levels often struggle to grasp tax regulations and may be less compliant. The findings underscore that boosting financial literacy among the Indonesian population could lead to improved tax compliance, which is essential for increasing government revenue and promoting economic growth. Furthermore, this research emphasizes the need for educational programs aimed at enhancing financial literacy, thus fostering a culture of compliance. A qualitative approach was adopted, involving literature reviews and thematic analyses to explore taxpayer perceptions, attitudes, and behaviors regarding the 12% VAT increase. Ultimately, the success of tax policy initiatives in Indonesia is contingent upon the level of financial literacy within the community.
Pengaruh Ekspektasi Usaha dan Sosial Terhadap Minat Penggunaan Shopee Paylater pada UMKM Sawangan, Depok Nugraha, Diana Fiqi; Putri, Diana; Pratiwi, Rianti
Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 2 (2024): Journal of Islamic Economics and Banking
Publisher : Institut Agama Islam (IAI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61111/jeps.v12i2.1177

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ekspektasi usaha memiliki pengaruh terhadap minat penggunaan Shopee paylater pada UMKM Sawangan Depok dan apakah sosial memiliki pengaruh terhadap minat penggunaan Shopee paylater pada UMKM Sawangan Depok. Metode penelitian ini menggunakan jenis pendekatan kuantitatif dengan analisis deskriptif. Sumber utama dalam penelitian ini diperoleh dari penyebaran kuesioner dan observasi kepada UMKM daerah Sawangan Depok. Hasil penelitian ini yaitu kedua variabel yang dianalisis yaitu variable ekspektasi usaha dan variable social. Variabel ekspektasi usaha berpengaruh secara signifikan terhadap minat penggunaan Shopee paylater dan variabel sosial berpengaruh secara signifikan terhadap minat penggunaan Shopee paylater
The Impact of Project Based Learning on Enhancing Entrepreneurial Competencies in High School Vocational Education Putri, Diana
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.12729

Abstract

This study investigates the effectiveness of the Project-Based Learning (PjBL) model compared to conventional methods in enhancing the entrepreneurial competencies of high school/vocational high school (SMA/SMK) students in Indonesia. Conventional learning models often fail to equip students with crucial 21st-century skills, such as problem-solving and risk-taking, contributing to a high unemployment rate among vocational graduates. Adopting a pretest-posttest control group experimental design, 60 students (PjBL experimental group and conventional control group) were assessed for their cognitive skills and affective aspects of entrepreneurship. The Independent t-test analysis revealed a statistically significant difference (p<0.05) in the average gain score between the PjBL group (23.35) and the conventional group (8.05). This result confirms that PjBL is substantially more effective in improving both technical skills (such as business planning) and affective aspects (motivation, initiative, and self-confidence). Further qualitative observations indicated that PjBL facilitates the development of crucial soft skills, including collaboration, communication, and critical thinking. By providing an authentic and collaborative learning platform, PjBL successfully bridges the gap between theory and practice, serving as a catalyst for cultivating the mindset and skills necessary for young entrepreneurs.
Implementasi Cloud Accounting System pada UMKM: Analisis Efisiensi dan Akurasi Laporan Keuangan Putri, Diana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.11980

Abstract

Abstract: This study aims to analyze the efficiency and accuracy of MSME financial statements after implementing a cloud accounting system. The research method is a qualitative case study, involving several MSMEs that have switched from manual or desktop accounting systems to a cloud-based system. Data were collected through in-depth interviews, observation, and financial statement document analysis. The results are expected to show a significant increase in the speed of financial statement preparation (efficiency) and a reduction in recording errors (accuracy). This study provides practical implications for MSME managers and policymakers to encourage technology adoption to improve financial governance.
The Gen Z Accountant: Bridging Digital Skills and Traditional Practices Putri, Diana; Nor Rahma Rizka
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.11981

Abstract

The accounting profession is experiencing a profound transformation as digital technologies, including artificial intelligence and data analytics. This change calls for a new generation of accountants, particularly Generation Z, who are recognized as digital natives. This paper uses the narrative literature review method to explores the educational strategies necessary to bridge the gap between digital skills and traditional accounting practices. By adopting active learning methodologies and prioritizing technology focused training, educators can enhance student engagement and foster a culture of innovation in accounting education. The study advocates for ongoing professional development to ensure that future accountants possess the technological acumen required to navigate the digital landscape effectively. The integration of digital skills training into accounting curricula is not only essential for individual employability but also for the sustainability and growth of the accounting profession in an increasingly digital world.
ANALISIS HUKUM PIDANA KASUS PEMBUNUHAN MUTILASI ML TERHADAP SADI KABUPATEN SERANG: STUDI PUTUSAN NOMOR 434/PID.B/2025/PN SRG Umami, Tiara Mulsa; Putri, Diana; Rosa, Farah
COURT REVIEW Vol 6 No 01 (2026): ILMU HUKUM
Publisher : COMMUNITY OF RESEARCH LABORATORY (KELOMPOK KOMUNITAS LABORATORIUM PENELITIAN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/cr.v6i01.2572

Abstract

Berdasarkan penelitian, abstrak ini membahas kasus pembunuhan berencana yang diikuti mutilasi di Indonesia, penelitian ini dilatarbelakangi oleh meningkatnya kasus mutilasi di tahun 2023-2025, termasuk di Banten, seperti kejadian di Desa Gunungsari, Kabupaten Serang, pada April 2025. Dalam kasus tersebut, terdakwa membunuh dan memutilasi kekasihnya yang sedang mengandung, namun karena rasa malu dan tekanan terhadap pernikahan. Sumber hukum primer meliputi Pasal 340 KUHP dan putusan pengadilan, sedangkan sumber sekunder berasal dari jurnal dan literatur terkait. Masalah penelitian meliputi kronologi dan motif kasus, serta penerapan Pasal 340 KUHP dan pertimbangan hakim dalam putusan. Penelitian menyimpulkan bahwa KUHP belum secara eksplisit mengatur tindak mutilasi, sehingga dianggap sebagai bagian dari Pasal 340, meskipun memberikan keadilan restoratif.
Penguatan Kader Kesehatan Masyarakat untuk Meningkatkan Pemanfaatan Antenatal Care pada Ibu Hamil: Studi Kuasi-Eksperimen: Strengthening Community Health Cadres to Improve Antenatal Care Utilization among Pregnant Women: A Quasi-Experimental Study Putri, Diana; Andriani, Aida
Jurnal Abdi Keperawatan dan Kedokteran Vol 5 No 1 (2026): Jurnal Abdi Kesehatan dan Kedokteran
Publisher : Chakra Brahmanda Lentera Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55018/jakk.v5i1.179

Abstract

delayed detection of pregnancy-related risks. Community health cadres play a strategic role in promoting maternal health; however, their capacity to encourage regular ANC visits is often limited due to inadequate knowledge and skills. Strengthening the role of health cadres is therefore essential to improve maternal health service utilization. This study employed a quasi-experimental design with a pretest–posttest approach without a control group. The participants were 25 active community health cadres in the working area of Mandiangin Public Health Center, Bukittinggi City. The intervention consisted of structured health education and mentoring sessions focusing on ANC standards, danger signs during pregnancy, and cadres' roles in motivating pregnant women to attend ANC visits. Data on cadres' knowledge and roles were collected using structured questionnaires before and after the intervention. Data analysis was conducted using descriptive statistics and the Wilcoxon signed-rank test. The results demonstrated a significant improvement in cadres' knowledge regarding ANC, with mean scores increasing from 60.4 ± 12.3 (pretest) to 82.6 ± 8.7 (posttest) (p < 0.001). The proportion of cadres with good knowledge category increased from 32% to 88% after the intervention. Similarly, cadres' role performance showed significant improvement, with median scores rising from 28.0 (IQR: 24.0–31.0) to 36.0 (IQR: 34.0–38.0) (p < 0.001). The proportion of cadres demonstrating good role performance increased from 48% to 84%. The findings indicate that educational and mentoring-based interventions are effective in enhancing cadres' capacity to support maternal health programs at the community level. Strengthening the role of community health cadres through continuous education and mentoring can serve as an effective strategy to improve ANC utilization. Integrating cadre empowerment programs into routine public health center activities is recommended to support sustainable improvements in maternal and child health services.
The Impact of Project Based Learning on Enhancing Entrepreneurial Competencies in High School Vocational Education Putri, Diana
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.12729

Abstract

This study investigates the effectiveness of the Project-Based Learning (PjBL) model compared to conventional methods in enhancing the entrepreneurial competencies of high school/vocational high school (SMA/SMK) students in Indonesia. Conventional learning models often fail to equip students with crucial 21st-century skills, such as problem-solving and risk-taking, contributing to a high unemployment rate among vocational graduates. Adopting a pretest-posttest control group experimental design, 60 students (PjBL experimental group and conventional control group) were assessed for their cognitive skills and affective aspects of entrepreneurship. The Independent t-test analysis revealed a statistically significant difference (p<0.05) in the average gain score between the PjBL group (23.35) and the conventional group (8.05). This result confirms that PjBL is substantially more effective in improving both technical skills (such as business planning) and affective aspects (motivation, initiative, and self-confidence). Further qualitative observations indicated that PjBL facilitates the development of crucial soft skills, including collaboration, communication, and critical thinking. By providing an authentic and collaborative learning platform, PjBL successfully bridges the gap between theory and practice, serving as a catalyst for cultivating the mindset and skills necessary for young entrepreneurs.