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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Ekonomi dan Pendidikan Jurnal Kependidikan: Penelitian Inovasi Pembelajaran JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia Jurnal Pendidikan dan Pengajaran Jurnal Pendidikan Akuntansi (JPAK) Journal of Education and Learning (EduLearn) JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Abdimas Dinamika Pendidikan Lembaran Ilmu Kependidikan Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) E-Dimas: Jurnal Pengabdian kepada Masyarakat Solidarity: Journal of Education, Society and Culture Economic Education Analysis Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal EMT KITA Jurnal Pendidikan Ekonomi & Bisnis Jurnal ASET (Akuntansi Riset) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Journal of Education Technology Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Reswara: Jurnal Pengabdian Kepada Masyarakat Madaniya Ainara Journal (Jurnal Penelitian dan PKM Bidang Ilmu Pendidikan) Unri Conference Series: Community Engagement Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Business and Accounting Education Journal ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Indonesian Journal of Devotion and Empowerment (IJDE) Jurnal Bina Desa Indonesian Journal of Educational Development (IJED) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal AbdiMU Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pendidikan Ilmu Sosial Buletin Literasi Budaya Sekolah Accounting Analysis Journal Jurnal Abdimas Jurnal Pendidikan Progresif Jurnal Bina Desa Indonesian Sports Justice Review
Nurdian Susilowati
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Strengthening Financial Governance of Village-Owned Enterprises Sumber Arto Based on Private Entity Financial Accounting Standards Nurdian Susilowati; Lesa Paranti; Alfa Faridh Suni
Warta Pengabdian Andalas Vol 31 No 2 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.31.2.243-255.2024

Abstract

Transparent and accountable reporting of financial information is essential in managing Village-Owned Enterprises (BUMDes). BUMDes Sumber Arto has a capital structure that comes from village funds, community funds, and village assets, so many parties are interested in the transparency of the management of these funds. The lack of competence and capacity of BUMDes directors and administrators in preparing reports causes the financial reports that have been prepared to be rejected by the village government. The accountability and transparency of fund management in BUMDes need to be clarified. This partnership program aims to transfer technology and knowledge regarding understanding accounting and presenting financial reports so that it can provide transparent and accountable information to the village government, management, community, and inspectorates. The approach used is Participatory Rural Appraisal (PRA) in counseling, mentoring, and training. The target community is the director and administrators of BUMDes Sumber Arto, Kenteng Village. The service activities were carried out from July to August 2023. The results of the service activities were that the BUMDes Director and BUMDes administrators could identify each business unit's business activities, strengths, and weaknesses. Furthermore, understanding of the accounting side of accounting began to increase, and the successful determination of the chart of accounts proved this. Furthermore, at the transaction input stage, continuous assistance is still needed so that manual notes can be minimized, and we can switch to a spreadsheet system, which is relatively easy to implement.
Pengaruh Kepemilikan Asing, Tingkat Nasionalitas, Tingkat Perlindungan Investor, Lingkungan Hukum, dan Tarif Pajak terhadap Tax Avoidance Perusahaan Multinasional dengan Ukuran Perusahaan sebagai Variabel Moderasi Ramadhona, Rizky Tri Nova; Susilowati, Nurdian
Business and Accounting Education Journal Vol 4 No 3 (2023): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v4i3.74860

Abstract

This research or study was conducted from previous research about what variable have influence on the tax avoidance because there is some research gap on many studies about tax avoidance. The aim of this research is to find out what variables can influence tax avoidance and whether company size is able to moderate tax avoidance behavior or not and also to examine the impact of the Covid-19 pandemic on tax avoidance in Indonesia. This research sample is a food & beverages multinational company in Indonesia and listed on Indonesia Stock Exchange. Using time period 2018-2022. Using a Stata 17 and the analysis for the data using regression analysis (OLS) with robustness test provided by the statistic application or Stata 17. The result from this research indicates that foreign ownership, nationality level, investor protection level, and tax rates doesn’t have influence on tax avoidance. On top of that, this research also indicate that firm size doesn’t give moderation to all independent variables on tax avoidance. However, this research giving indication that law environment able to influence tax avoidance in a negative way. This research gives information for an evaluation for the government and also for the company about tax managerial and planning.
Pengembangan desa menuju destinasi ecoedu sport tourism: Optimalisasi potensi olahraga tradisional Anam, Khoiril; Irawan, Fajar Awang; Susilowati, Nurdian; Muhibbi, Muhammad
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 7 No 3 (2024)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v7i3.22277

Abstract

Menurut RPJMDes Muncar tahun 2019-2025, ada 1.104 keluarga miskin sosial dan 313 keluarga yang memiliki Rumah Tidak Layak Huni. Desa Muncar memiliki potensi besar untuk menjadi Ecoedu Sport Tourism, karena memiliki pemandangan pedesaan yang masih asri. Terdapat wisata air river tubing di sungai serang. Selain keindahan alamnya, Desa Muncar memiliki banyak seni dan budaya yang tersebar di berbagai dusun. Selain itu, ada berbagai permainan tradisional yang menjadi kearifan lokal di Desa. Tujuan pengabdian ini adalah untuk mendorong pengembangan Desa Muncar menjadi destinasi Ecoedu Sport Tourism dengan mengoptimalkan potensi olahraga tradisional. Metode pelaksanaan Pengabdian ini disusun untuk keberhasilan mengatasi permasalahan mitra. Metode yang digunakan dalam pengabdian ini yaitu Service Learning. Pada pengabdian ini, tim pengabdi memfokuskan terhadap penanganan permasalahan di sektor pariwisata. Beberapa kegiatan yang telah dilaksanakan yaitu: 1) Studi literatur tentang olahraga tradisional sebagai Ecoedu Sport Tourism mengacu analisis SWOT, 2) Pengenalan kembali permainan tradisional bagi anak-anak di Desa Muncar, 3) Sosialisasi dan pelatihan olahraga tradisional, dan 4) Forum Group Discussion (FGD) tentang desa wisata. Hasil yang didapat yaitu 1) Kertas kerja komitmen bersama antar stakeholder Desa Muncar yang ditandatangani & tersusunnya hasil analisis SWOT Desa Muncar, 2) Peningkatan kapasitas pokdarwis dan pengelola wisata dalam mengenal berbagai ragam olahraga tradisional. Tindak lanjut dari pengabdian di tahun pertama ini yaitu akan dilakukannya kegiatan penguatan di sektor promosi wisata Desa Muncar untuk dilaksanakan pengabdian di tahun kedua dari tiga tahun yang direncanakan.
Assessment methods and learning styles for learning satisfaction: the role of self-efficacy Mahmud, Amir; Susilowati, Nurdian; Sari, Puji Novita
International Journal of Evaluation and Research in Education (IJERE) Vol 13, No 6: December 2024
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v13i6.29757

Abstract

This study aimed to determine the effect of assessment methods and learning styles on online learning satisfaction with self-efficacy as a moderating variable. The study surveyed 228 students from the accounting education major program at a public university in Indonesia. The collected data was analyzed using descriptive statistics and moderation regression analysis (MRA). The results showed that the assessment method and learning styles affected student learning satisfaction. In addition, this study also found that self-efficacy moderated the effect of the assessment method and learning styles on student learning satisfaction. This finding suggests that lecturers can use online assessment methods that are based on student interest so that students can enjoy learning in class and increase the level of satisfaction students can increase. Not only that, but the assessment process will also be a success if the faculty supports every technical source to make online learning run smoothly. Furthermore, when students have self-efficacy when choosing their specific learning style during the assessment process, their satisfaction with online learning will increase. The current study contributes to the existing body of knowledge by stressing that assessment and learning methods are significantly helpful in students’ satisfaction-related self-efficacy.
Financial Village Management Predictors with Work Motivation as a Moderating Factor Susilowati, Nurdian; Mulyono, Maya Diantari; Mahmud, Amir; Sari, Puji Novita
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.66570

Abstract

This research aims to analyze the impact of village apparatus competence (VAC), organizational commitment (OC), and the whistleblowing system (WS) on village financial management (VF), with work motivation (WM) as a moderating variable. This research is quantitative and uses a causal approach. The populations of this research are village official in Sragi District, with a total sample of 112 respondents. The sampling technique used is purposive sampling. Data were analyzed using descriptive and moderation regression analysis (MRA) with the SmartPLS analysis tool. The research results show that village apparatus competence, organizational commitment, and the whistleblowing system have affects on village financial management. Work motivation can moderate and strengthen the relationship between organizational commitment and village financial management. Besides, it does not strengthen the relationship between whistleblowing on village financial management. This research makes a valuable contribution to the accounting field, particularly in the context of public sector organizations, by applying Stewardship theory. It applies the relationship of collaboration between the steward and the principal to accomplish the village's objectives. The orisinality of this research lies in the incorporating of a whistleblowing system and work motivation as the moderation factors.
PENYUSUNAN PAKET EDUWISATA SEBAGAI RINTISAN ECO-CULTURE TOURISM DESA COKRO TULUNG KABUPATEN KLATEN Amidi; Nurdian Susilowati; Budi Prasetiyo
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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

Abstract

Abstract Cokro tourist village is a newly formed tourist village in August 2024, by developing an educational tour package as a pioneer of eco-culture tourism. The obstacles faced are the absence of tour packages offered and tour guides, so there is a need for assistance and training in the development of edu-tourism packages and tour guides. The preparation of edu-tourism packages as an eco-culture tourism pilot aims to form an edu-tourism package that is offered and is able to attract tourists to visit and enjoy the tour packages provided. The uniqueness that characterizes Cokro Village is expected that tourists will be impressed and remembered after visiting. In this activity, there is a method implemented, namely Community Based Research (CBR) with a Focus Group Discussion (FGD) approach in mentoring and training. In addition, there are stages carried out, namely the preparation of the edu-tourism package then conducting FGDs as a discussion related to the objectives and division of tasks with the partners involved, the second stage is the FGD to determine the package and price, the third stage is the FGD to make an agreement between partners, and the last stage is training and simulation of the edu-tourism package. The preparation of this edu-tour package resulted in 4 edu-tour packages with a total of 19 activities that can be offered. Abstrak Desa wisata Cokro merupakan desa wisata yang baru terbentuk pada bulan Agustus tahun 2024, dengan mengembangkan paket eduwisata sebagai rintisan eco-culture tourism. Kendala yang dihadapi adalalah belum adanya paket wisata yang ditawarkan dan pemandu wisata, sehingga terdapat diperlukan pendampingan dan pelatihan pengembangan paket eduwisata dan pemandu wisata. Penyusunan paket eduwisata sebagai rintisan eco-culture tourism ini bertujuan agar terbentuk paket eduwisata yang ditawarkan dan mampu menarik minat wisatawan berkunjung dan menikmati paket wisata yang diberikan. Keunikan yang menjadi ciri khas Desa Cokro, diharapkan wisatawan akan terkesan dan terkenang setelah berkunjung. Pada kegiatan ini terdapat metode yang dilaksanakan yaitu Community Based Research (CBR) dengan pendekatan Focus Group Discussion (FGD) dalam pendampingan serta pelatihan. Selain itu terdapat tahapan yang dilakukan yaitu penyusunan paket eduwisata kemudian melakukan FGD sebagai pembahasan terkait tujuan dan pembagian tugas dengan mitra yang terlibat, tahap kedua yaitu FGD penentuan paket dan harga, tahap ketiga yaitu FGD melakukan kesepakatan antar mitra, dan tahap terakhir yaitu pelatihan dan simulasi paket eduwisata. Penyusunan paket eduwisata ini menghasilkan 4 paket eduwisata dengan total 19 kegiatan yang dapat ditawarkan.
IMPLEMENTASI PROYEK PENGUATAN PROFIL PELAJAR PANCASILA DALAM PEMBELAJARAN AKUNTANSI Susilowati, Nurdian; Safitri, Desti Galuh
Buletin Literasi Budaya Sekolah Vol. 6, No. 2, Desember 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/blbs.v6i2.6210

Abstract

This study aims to investigation of internalization profil pelajar pancasila in shaping accounting knowledge and ethics. Quantitative research strategy has been adopted. This research design uses a pre-experimental research design. The design used is One Group Pretest-Posttest Design. The respondents were 34 accounting students who attended Profil Pelajar Pancasila. The result shows that there is increase in accounting ethics and students accounting understanding after the Pancasila student profile strengthening project. This Pancasila student profile strengthening project was implemented with project-based learning. This project-based learning was carried out with students having to prepare financial reports of costs from entrepreneurial activities. Project-based learning with entrepreneurial activities was able to improve students' accounting understanding in preparing financial reports of costs. In addition, in the process of preparing financial reports of costs, students accounting ethics also increased.
Communication Skill, Student Engagement and Self-Efficacy: Flow on Effect on Student Online Learning Susilowati, Nurdian; Mahmud, Amir; Sari, Puji Novita
Journal of Education Technology Vol. 6 No. 1 (2022): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jet.v6i1.41941

Abstract

The transition from offline learning to online learning needs to be researched comprehensively. Accounting lessons, which were originally conducted face-to-face, were finally conducted online due to the COVID-19 pandemic. This study examines online learning using google meet on communication skills, student engagement, and student self-efficacy. The subjects of this study were students who took public sector accounting courses in their second year of study. Data collection was carried out using a google form distributed in public sector accounting classes. Paired t-test was used to analyze 120 student responses. The findings show that students' communication skills in online learning are increasing. Students can express their opinions and ideas using oral, written, and group presentations. However, online learning did not contribute to student engagement and student self-efficacy. They do not have clear learning targets because they do not have the pressure to be involved in online classroom activities. This implies that students have not realized that they should be involved in online learning. Other causes include low supervision by lecturers, and low awareness of students to learn. In addition, students are also unsure of their ability to do academic assignments. Based on these findings, this study provides significant implications for students and lecturers in choosing and using more appropriate online learning strategies to improve communication skills, student engagement, and self-efficacy.
Penguatan Ekowisata Berbasis Community Based Tourism (CBT) Desa Rowoboni Kabupaten Semarang Amin, Syaiful; Atno Atno; Susilowati, Nurdian; Lusianto, Junaidi Fery; Subekti, Wildan; Riyanto, Muhammad Bagas; Prayoga, Teguh Irawan
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 3 No. 3 (2024): September : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v3i3.1476

Abstract

This article discusses the strengthening of ecotourism based on Community-Based Tourism (CBT) in Rowoboni Village, Semarang Regency. The focus of this service is on optimizing the potential of natural tourism, particularly river and spring tourism, to improve the welfare of the local community. Through a holistic approach based on multidisciplinary research, this activity seeks to address issues related to the management and marketing of tourism, which are not yet optimal. The proposed solutions include strengthening the POKDARWIS institution, providing training for tourism management human resources, and developing digital-based marketing strategies. The results of this activity show an increase in the community's understanding and skills in managing and promoting ecotourism, although challenges remain in funding and responsiveness of tourism services. Overall, this service activity has successfully enhanced the ecotourism potential of Rowoboni Village.
Innovation as a strategic moderator in the link between corporate governance, interest coverage ratio, and financial distress Susilowati, Nurdian; Nurhalizah, Nurhalizah
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art12

Abstract

This study aims to determine the effect of corporate governance and interest ratio on financial distress with innovation as a moderating. The population of this study was LQ45-indexed companies on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used was purposive sampling, which obtained 110 analysis units. This study uses descriptive statistical analysis and logistic regression analysis. The results of this study found that the board of commissioners and the board of directors did not have a significant effect on financial distress. Meanwhile, the audit committee and interest coverage ratio significantly and negatively affected financial distress. Innovation could not moderate the board of commissioners and the audit committee on financial distress. Innovation was able to weaken the influence of the board of directors on financial distress. Innovation strengthened the impact of the interest coverage ratio on financial distress.
Co-Authors - Kusmuriyanto -, Kardiyem Aditama, Muhammad Vito Agus Nuryatin Agustian, Rifqi Dwi Ahmad Nurkhin Alfa Faridh Suni Alfa Faridh Suni AMBARWATI, ANNISA Amidi Amir Mahmud Ammaryafi, Muhammad Farisy Ananda, Delya Saski Angga Pandu Wijaya, Angga Pandu Arbina Peni Susanti Arif Santoso Arif Santoso Arumawan Mei Saputra Asrodin, Mukhammad Atno Atno Badingatus Solikhah Baswara, Satsya Yoga Budi Prasetiyo Camelia Yunika Elisabet Chaerudin, Khanum Hanurawati Christine Natalia Dewi Dea Syahla Salsa Bila Dela Yuniarsih Devana Nazwa, Syarla Deviana Hardining Maharani Dewi Larasati, Dewi Dewi, Christine Natalia Dwiga Kurniasari Dzidni, Dzilma Arij Edi Subkhan Eka Rahmawati eka rahmawati Fadlilah, Ashomatul Fajar Awang Irawan Farhan Dhiya Albariq Fauzul Adzim Febriyanti, Ika Dian Anggraini Fera Ferdiana Fidia Fibriana Gunawati, Iva Sofi Hasan Mukhibad I Gusti Bagus Wiksuana Ida Nur Aeni Ida Nur Aeni, Ida Nur Ikhsan, Sukardi Indah Anisykurlillah Khasanah, Eli Fitriyani Khoir, Harlinda Sekar Khoiril Anam, Khoiril Kris Brantas Abiprayu, Kris Brantas Kusuma, Reza Ayu Kusumantoro Lesa Paranti Lesa Paranti Lestari, Fitri Ayu Lianingsih, Susmy Lilis Hartati Lilis Hartati Lina Adilah Lusianto, Junaidi Fery Lyna Latifah Lyna Latifah Muafi, M. Syahrul Mudrikah, Saringatun Muhammad Feriady, Muhammad Muhammad Muhibbi Muhammad Noor Ardiansah Muhammad Nur Fuad Muhammad Syukri Abdullah Mulyono, Maya Diantari Najkhan, Azka Nana Kariada Trimartuti Nathanael Christian Satya Wijaya Novita, Ria Noviyanto, Puji Nurfasikha, Nurfasikha Nurhalizah, Nurhalizah Nurul Hayati Nuryanto Nuryanto Pratama, Yoga Adi Prawitasari, Andhika Bella Prayoga, Teguh Irawan PUJI LESTARI Puji Novita Sari Putri Malasari Rachmadani, Wulan Suci Rahma Dhani Fatonah Rahmawati, Fentya Dyah Ramadhona, Rizky Tri Nova Ratieh Widhiastuti Ratih Dwinie Palupi Rayyan, Adnin Canina Retnoningrum Hidayah Ridwan Ramadhan Rifdah Hanandra Risyadayana, Silki Riyanto, Muhammad Bagas Riza Firmansyah Rizqiyah, Fadlilatul RR. Ella Evrita Hestiandari Safitri, Desti Galuh Salsabila Aurielle Febriane Salsabilla Siti Mustafiah Sandy Arief Sandy Arief Saputri, Atha Difa Saputri, Sheila Stefanie Sari Lestari Sari Lestari Sari, Puji Novita Sari, Selvina Yunnita Shinta Puspitasari Siska Sukma Ayu Siti Fatimah Siti Ridloah Slamet Kafrawi Sonia Dewi Kristiawaty Subekti, Wildan Suci Aningsih Sukardi Ikhsan Sunyoto Sunyoto Supanji Setyawan Suratno Suratno Susmy Lianingsih Syafiyah, Attiya Syaiful Amin Syaiful Amin Syamsul Arifin Taprihanto, Taprihanto Tri Ambar Sari Tsabit Azinar Ahmad Tusyanah Tusyanah Umi Nuraini, Umi Vinata Puswita Sari Wara Dyah Pita Rengga Widya Hary Cahyati Widyawati, Ira Nurviana Windi Puji Astuti, Windi Puji Wulan Suci Rachmadani Wulan Suci Rachmadani Wulandari, Hetik Yosepa Juliana Sihombing Yuniar, Nooreha Fitria Zoeraia Fathia Utamie