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Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Berbasis Cloud Bagi Koperasi Warga Jembara Sauyunan Kabupaten Bogor Sudjali, Iwan Purwanto; Sutarti, Sutarti; Pamungkas, Bambang
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 2 (2023): JADKES Edisi Juli 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i2.2427

Abstract

Koperasi sebagai suatu lembaga ekonomi mempunyai peran yang cukup penting didalam perekonomian Indonesia. Sesuai dengan UUD 1945, bahwa pembangunan koperasi di Indonesia merupakan suatu amanat rakyat dan hasilnya juga untuk kepentingan rakyat itu sendiri. Sebagian besar koperasi mengalami kendala dan mengeluh bahwa seringkali laporan keuangan yang disusun, realitanya berbeda dengan ketersediaan uang yang dikelola. Pengabdian masyarakat ini akan membantu Koperasi dalam menyusun laporan keuangan sederhana yang dibantu dengan sistem aplikasi pada smartphone menggunakan teknologi cloud. Mitra dalam kegiatan pengabdian masyarakat ini adalah Koperasi Warga Jembara Sauyunan Kabupaten Bogor. Adapun model pelatihan dan pendampingan yang dilakukan terdiri dari aktivitas : (1) Pelatihan Penentuan Harga Pokok Produksi dan Penyusunan Laporan Keuangan Manual, (2) Pelatihan Penyusunan Laporan Keuangan dan Arus Kas Menggunakan Microsoft Excel, (3) Pelatihan Penyusunan Laporan Keuangan Menggunakan Aneka Aplikasi Berbasis Cloud, dan (4) Pendampingan Usaha (Klinik Bisnis). Kegiatan ini memberikan dampak positif bagi Koperasi , karena setelah mengikuti program pelatihan dan pendampingan mereka tidak lagi kesulitan dalam mengelola laporan keuangannya dan dapat fokus mengembangkan bisnisnya lebih lanjut. Melalui bantuan aplikasi keuangan berbasis cloud, Koperasi Warga Jembara Sauyunan dapat merasakan kemudahan dalam hal mengetahui jumlah keuntungan/kerugian usaha secara tepat, mengetahui status kemajuan usaha dengan cepat dan terukur, memudahkan dalam menentukan perencanaan usaha, dan memiliki dasar yang kuat dalam pengambilan keputusan bisnis. Kata Kunci: Aplikasi Laporan Keuangan, Cloud, Koperasi
Peran Pendampingan Perguruan Tinggi Dalam Keberlanjutan UMKM: Studi Kasus Pada Uppks Matahari Kabupaten Bogor Sutarti, Sutarti; Mulyana, Mumuh; Hermawan, Yanto; Fahsany, Donny Hendry; Herawati, Heti; Nurjanah, Yayuk
Jurnal Abdimas Dedikasi Kesatuan Vol. 5 No. 2 (2024): JADKES Edisi Juli 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v5i2.2766

Abstract

ABSTRACTThis study aims to identify an innovative and sustainable MSME mentoring model through community service by IBI Kesatuan lecturers. A case study at UPPKS Matahari, Bitungsari Village shows that the combination of face-to-face mentoring and the use of information technology has succeeded in increasing the capacity of MSMEs in managing their businesses independently. The mentoring program that includes training, consultation, and market access facilitation has encouraged MSMEs to develop new products and services, and improve product quality. The results of this study provide important implications for universities in designing community service programs that are relevant to the needs of MSMEs and support sustainable local economic development.Keywords: MSMEs, Universities, Sustainability.
Meningkatkan Hasil Belajar Matematika Materi Perbandingan Pecahan Kelas III SDN 2 Pasigitan Kendal Sutarti, Sutarti
Jurnal Inovasi Pembelajaran di Sekolah Vol 4 No 2 (2023): Jurnal Inovasi Pembelajaran di Sekolah
Publisher : Persatuan Guru Republik Indonesia Kota Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51874/jips.v4i2.147

Abstract

Mathematics is a general subject in Group A as a curricular program that develops attitudinal competence, knowledge competence and skill competence of students as a basis for and strengthening abilities in social, national and state life. It is said that the results of the daily mathematics assessment of students are still many who have not achieved completeness. Learning activities at SD Negeri 2 Pasigitan for grade 3 students are still classical. Teachers often use lecture and assignment methods, the teacher's learning model is less varied and does not activate students in learning activities. Teachers also have not empowered learning media that can help students understand the learning material. The research aims: (1) To find out the process of implementing the cooperative learning model with the help of image media in increasing student learning activities in Mathematics lessons on comparing fractions (2) To find out how much student learning outcomes have increased through the application of the cooperative learning model with the help of image media in lessons Mathematics material comparing fractions for Class III SDN 2 Pasigitan Semester 2 Academic Year 2021/2022. Researchers use a cooperative learning model with the help of image media. The learning process includes three cycles with planning, action, observation and reflection stages. Data collection uses tests and non-tests. Tools for collecting data include observation sheets, teacher notes, and photo documentation. Data analysis techniques include quantitative techniques and qualitative techniques. The research results show that the application of the cooperative learning model with the help of image media can increase the learning activity of comparing fractions in class III of SDN 02 Pasigitan, second semester of the 2021/2022 academic year from inactive to more active and creative. After comparing fractions through a cooperative learning model with the help of image media for class III students at SDN 02 Pasigitan semester 2 of the 2021/2022 academic year, learning outcomes increased from 58.8% to 82.35%, achieving completion above 82.75%. As elementary school teachers, you should have a high level of commitment in carrying out your duties by carrying out your main tasks professionally, reviewing and implementing various learning innovations in an effort to improve student learning outcomes with learning models and media. School Principals and School Supervisors should intensify their role as supervisors so that teachers are more orderly in administration and increase their competence through coaching.
The Effect of Corporate Social Responsibility on Corporate Financial Performance with Non-Financial Aspects as Moderator Yeni, Yeni; Sutarti, Sutarti; Pamungkas, Bambang
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i3.75076

Abstract

ABSTRAK Penelitian ini mengkaji pengaruh tanggung jawab sosial perusahaan (CSR) terhadap kinerja keuangan dengan aspek non-keuangan sebagai moderator, yang meliputi tekanan kelembagaan, tekanan lingkungan, dan tata kelola. Sampel terdiri dari 32 perusahaan yang terdaftar di Bursa Efek Indonesia, yaitu 16 perusahaan manufaktur dan 16 perusahaan pertambangan, dengan total 256 observasi dari tahun 2015-2022. Data dianalisis menggunakan model pengaruh langsung dengan metode Generalized Least Square (GLS). Hasil penelitian menunjukkan bahwa CSR memiliki pengaruh positif terhadap kinerja keuangan perusahaan. Semakin banyak kegiatan CSR yang dilakukan, maka kinerja keuangan perusahaan semakin baik, mendukung teori legitimasi dan teori stakeholder. Tekanan kelembagaan memperkuat pengaruh positif CSR terhadap kinerja keuangan, sedangkan tekanan lingkungan dan tata kelola (diukur melalui keberagaman latar belakang pendidikan direksi) melemahkan pengaruh tersebut. Penelitian ini memberikan implikasi penting bagi regulasi di negara berkembang, seperti Indonesia, dengan menekankan perlunya aturan yang lebih ketat mengenai penerapan CSR oleh perusahaan untuk memastikan praktik tanggung jawab sosial yang efektif.Kata Kunci: Aspek Non Keuangan, CSR, Tekanan Kelembagaan, Tekanan Lingkungan, Tata Kelola, Kinerja Keuangan  ABSTRACTThis study examines the effect of corporate social responsibility (CSR) on financial performance with non-financial aspects as moderators, which include institutional pressure, environmental pressure, and governance. The sample consists of 32 companies listed on the Indonesia Stock Exchange, namely 16 manufacturing companies and 16 mining companies, with a total of 256 observations from 2015-2022. The data were analyzed using a direct influence model with the Generalized Least Square (GLS) method. The results showed that CSR has a positive influence on the company's financial performance. The more CSR activities carried out, the better the company's financial performance, supporting legitimacy theory and stakeholder theory. Institutional pressures strengthen the positive influence of CSR on financial performance, while environmental and governance pressures (measured through the diversity of directors' educational backgrounds) weaken this influence. This study provides important implications for regulation in developing countries, such as Indonesia, by emphasizing the need for stricter rules regarding the implementation of CSR by companies to ensure effective social responsibility practices.Keywords: Non-financial aspects, CSR, Institutional Pressure, Environmental Pressure, Governance, Financial Performance 
Treatment Outcomes of Topical Calcineurin Inhibitor Therapy for Patients With Vitiligo Sutarti, Sutarti; Nadia, Nadia
The Indonesian Journal of General Medicine Vol. 5 No. 2 (2024): The Indonesian Journal of General Medicine
Publisher : International Medical Journal Corp. Ltd

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70070/epdk1t49

Abstract

Background: The literature on topical calcineurin inhibitors (TCIs) for the treatment of vitiligo highlights their promising role as an alternative to traditional therapies. Literature Review: The comparative study by established that the combination of narrowband ultraviolet B (NB-UVB) therapy with 0.1% tacrolimus is both efficacious and safe, especially for localized vitiligo affecting less than 30% of the body surface area. The rapid onset of pigmentation, observed within 4-8 weeks, underscores the immunomodulatory properties of tacrolimus, which enhances melanocyte activity by inhibiting pro-inflammatory cytokines. This study laid the groundwork for further investigations into the mechanisms and effectiveness of TCIs in vitiligo treatment. Conclusion: In conclusion, the body of literature indicates that topical calcineurin inhibitors represent a significant advancement in the management of vitiligo. Their immunomodulatory properties, safety profile, and potential for combination therapies position them as effective treatment options. However, the need for further research to establish robust clinical guidelines and optimize treatment protocols remains evident.  
Shepherding with Love: Apostle Peter's Guidance from 1 Peter 5:1-4 for Christian Educators Sutarti, Sutarti
Jurnal Didaskalia Vol 7 No 2: Journal Didaskalia - October 2024
Publisher : Sekolah Tinggi Teologi Injili Indonesia Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33856/didaskalia.v7i2.437

Abstract

Jesus Christ, as the Chief Shepherd (1 Peter 5:4), serves as the primary model for spiritual leaders in fulfilling their pastoral duties. In John 10:11, Jesus is portrayed as a faithful Shepherd who lovingly cares for His sheep and is even willing to sacrifice His life for them. After His resurrection, Jesus appeared to His disciples and gave a special commission to Peter to undertake the pastoral task (John 21:15-17), emphasizing that this duty is a sacred calling entrusted by God to be carried out according to His will. This study aims to examine the Apostle Peter's advice on shepherding in 1 Peter 5:1-4 and its relevance for Christian Educators. The research employs a qualitative method using literature review and biblical text analysis to identify leadership principles in shepherding. The findings reveal that the Apostle Peter's advice includes four key principles for a shepherd's ministry: serving willingly, being sincere in devotion, exhibiting humility, and being a good example to the congregation. These principles are considered essential for cultivating the spirituality of service for a Christian Educator who acts as a lecturer or teacher. In conclusion, the Apostle Peter's advice on shepherding provides guidance for spiritual leaders to fulfill their roles as Christian Educators in accordance with Christ's example, characterized by love, integrity, and dedication.
Penyusunan Laporan Keuangan CV. Surya Parama Arga Karya Menggunakan Microsoft Excel Sesuai Dengan SAK EMKM Sutarti, Sutarti; Triandi, Triandi; Maulina, Lani
Jurnal Abdimas Dedikasi Kesatuan Vol. 6 No. 1 (2025): JADKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v6i1.3218

Abstract

Financial reports are information about the financial position and performance of an entity that plays an important role in economic decision-making, especially for parties who do not have direct access to request special financial reports. The preparation of financial reports must be in accordance with applicable accounting standards, such as PSAK, SAK ETAP, SAK EMKM, and SAK Syariah. For micro, small, and medium enterprises (MSMEs), the preparation of financial reports is regulated in SAK EMKM, including for CV. Surya Parama Arga Karya, a micro-enterprise in the catering sector. This community service (PKM) activity aims to assist CV. Surya Parama Arga Karya in preparing financial reports based on SAK EMKM. The method used is qualitative with a descriptive approach. The data used consists of primary data obtained through observation and interviews, as well as secondary data sourced from related documents. Before the mentoring, the financial recording system of CV. Surya Parama Arga Karya was still done manually by only recording cash inflows from catering sales. The results of the PKM activity show that before the mentoring, CV. Surya Parama Arga Karya has not implemented financial recording in accordance with applicable standards. However, after mentoring, business actors succeeded in compiling financial reports using Microsoft Excel in accordance with the SAK EMKM standards. With this mentoring, it is hoped that CV. Surya Parama Arga Karya can implement recording and preparation of financial reports more systematically and sustainably in order to increase transparency and accountability of business finances.Keywords: financial reports, MSMEs, SAK EMKM, mentoring, accounting
PERAN STRATEGIS KEPEMILIKAN INSTITUSIONAL DALAM MEMODERASI PENGARUH CADANGAN KERUGIAN PENURUNAN NILAI TERHADAP NILAI PERUSAHAAN Andriana, Sintia; Sutarti, Sutarti; Tullah, Dewi Sarifah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 1 (2025): Vol 11, No. 1 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i1.10853

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh cadangan kerugian penurunan nilai terhadap nilai perusahaan pada subsektor perbankan. Selain itu, penelitian ini mengeksplorasi peran moderasi kepemilikan institusional dalam hubungan antara CKPN dan nilai perusahaan. Data penelitian diperoleh dari laporan tahunan perusahaan perbankan yang terdaftar pada bursa efek Indonesia. Dengan menggunakan metode purposive sampling, penelitian ini mencakup 123 observasi sebagai sampelnya. Pengujian data dilakukan dengan menggunakan analisis regresi berganda pada data panel. Hasil penelitian menunjukkan bahwa CKPN berpengaruh positif terhadap nilai perusahaan. Namun, kepemilikan institusional sebagai variabel moderator tidak memperkuat hubungan positif antara CKPN dan nilai perusahaan. Penelitian ini memberikan kontribusi bagi literatur akademis tentang akuntansi keuangan, khususnya mengenai penerapan PSAK 71 tentang CKPN dan tanggapan investor di Indonesia. Selanjutnya, temuan ini diharapkan dapat menjadi masukan berharga bagi OJK dalam merumuskan kebijakan keuangan di pasar modal, memastikan penerapan standar akuntansi keuangan yang tepat, dan memberikan dampak positif terhadap operasional perbankan di Indonesia.ABSTRACTThis study aims to analyze the effect of impairment loss reserves on firm value in the banking subsector. In addition, this study explores the moderating role of institutional ownership in the relationship between CKPN and firm value. The research data were obtained from the annual reports of banking companies listed on the Indonesia Stock Exchange. Using a purposive sampling method, this study included 123 observations as its sample. Data testing was conducted using multiple regression analysis on panel data. The results of the study indicate that CKPN has a positive effect on firm value. However, institutional ownership as a moderator variable does not strengthen the positive relationship between CKPN and firm value. This study contributes to the academic literature on financial accounting, especially regarding implementing PSAK 71 on CKPN and investor responses in Indonesia. Furthermore, these findings are expected to be valuable input for OJK in formulating financial policies in the capital market, ensuring the implementation of appropriate financial accounting standards, and providing a positive impact on banking operations in Indonesia.
MEDIA “SEMI”: PENGEMBANGAN SOFTWARE BERBASIS SCRATCH MIT DENGAN DEEP LEARNING UNTUK PEMBELAJARAN EKOSISTEM IPA KELAS 4 KURIKULUM MERDEKA Sutarti, Sutarti
JGSD: Jurnal Guru Sekolah Dasar Vol. 2 No. 2 (2025): Jurnal Guru Sekolah Dasar Bulan Agustus 2025
Publisher : Jurnal Guru Sekolah Dasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70277/

Abstract

Penelitian ini mengembangkan media pembelajaran “SEMI”, yaitu perangkat lunak berbasis Scratch MIT yang dilengkapi modul deep learning untuk materi ekosistem IPA kelas 4 Kurikulum Merdeka. Tujuan penelitian adalah (1) merancang dan membangun media interaktif yang mampu mengenali dan mengelompokkan komponen ekosistem secara otomatis, serta (2) menguji keefektifan media dalam meningkatkan pemahaman siswa. Metode yang digunakan adalah Research and Development menurut Borg and Gall, meliputi tahapan: analisis kebutuhan, perancangan, pengembangan prototipe, uji coba ahli, revisi, uji coba lapangan skala kecil dan besar, serta finalisasi. Subjek uji coba lapangan melibatkan 34 siswa kelas 4 SD Negeri 1 Krangganharjo. Instrumen meliputi lembar validasi ahli, angket respons, dan tes prestasi belajar. Hasil validasi ahli menunjukkan rata-rata skor kelayakan media 4,25 pada skala 1–5, kategori sangat baik. Uji coba lapangan menghasilkan skor respon siswa sebesar 4,10 (sangat positif) dan peningkatan rata-rata nilai sebelum (65,2) dan sesudah (82,7) penggunaan media dengan nilai N-gain 0,50 (sedang). Temuan ini mengindikasikan bahwa media “SEMI” layak dan efektif digunakan untuk mendukung pembelajaran ekosistem IPA kelas 4. Rekomendasi penelitian selanjutnya meliputi pengembangan fitur adaptif berbasis data performa siswa dan perluasan ke materi IPA lain.
Pengaruh Full Day School Terhadap Pembentukan Akhlak Mulia Siswa Kelas 5 SD IT Nusantara Di Kecamatan Terisi Kabupaten Indramayu Mashuroh, Cahayuni Alisani; Hamid, Eka Abdul; Sutarti, Sutarti
At-Tarbiyah: Journal of Islamic Religious Research and Education Vol. 3 No. 1 (2025): At-Tarbiyah: Jurnal Penelitian dan Pendidikan Agama Islam
Publisher : STAI Tebing Tinggi Deli

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

Abstract

Penelitian ini dilatarbelakangi pengaruh Full Day School terhadap pembentukan Akhlak Mulia Siswa Kelas 5 SD IT Nusantara di Kecamatan Terisi Kabupaten Indramayu, diperoleh informasi bahwasannya masih ada sebagian Siswa Kelas 5 SD IT Nusantara yang menunjukkan perilaku kurang mencerminkan akhlak mulia,, seperti kurang disiplin, berbicara kurang sopan kepada teman sebaya,serta belum sepenuhnya memenuhi tata tertib sekolah. Rumusan masalah dari penelitian ini adalah: Bagaimana Full day School siswa kelas 5 SD IT Nusantara di kecamatan Terisi kabupaten Indramayu, Bagaimana pembentukan akhlak mulia siswa kelas 5 SD IT Nusantara di kecamatan Terisi kabupaten Indramayu, Bagaimana pengaruh Full day school terhadap pembentukan akhlak mulia siswa kelas 5 SD IT Nusantara di kecamatan Terisi kabupaten Indramayu, Tujuan penelitian ini adalah Untuk Mengungkapkan pengaruh Full day school terhadap pembentukan akhlak mulia siswa kelas 5 SD IT Nusantara di kecamatan Terisi kabupaten Indramayu. Dalam penelitian ini, peneliti menggunakan pendekatan kuantitatif. Populasi dari penelitian ini adalah kelas 5 SD IT Nusantara di kecamatan Terisi kabupaten Indramayu, yang berjumlah 40 siswa. Teknik pengumpulan data dilakukan melalui observasi, wawancara, angket, dokumentasi. Adapun analisis data kuantitatif menggunakan aplikasi SPSS versi 25.0. ditunjukan bahwa rata- rata skor angket variabel Full day School 86% sedangkan pembentukan akhlak mulia siswa sebesar 84%. Terkait dengan hubungan antara Full day school dan pembentukan akhlak mulia siswa menunjukkan adanya hubungan yang searah (b=0,582), keeratannya sedang (r=0,600), kontribusinya cukup baik (r2=36,0%), sedangkan sisanya (64%) dipandang karena masih indikator lain yang dapat memberikan kontribusi. Bersadasarkan hasil perhitungan uji-t artinya menunjukkan sig < 0,05 (sig=0,000), Hipotesis (Ha) diterima yakni variabel Full day school (x) berpengaruh terhadap varibel Pembentukan akhlak mulia siswa (y).
Co-Authors A.A. Ketut Agung Cahyawan W Aang Munawar Adi Sulaeman Adilah Saesar Akhmad Syakhroza Alfiyansyah, Alif Andriana, Sintia Andriyani, Melinda Anggwikara, Sherly Angki Christin Aprilia, Thania arsalan, zaky Asfiya, Nurul Asseghaf, Isnan Aulia, Mira Nur Bambang Pamungkas Bambang Sutisna Budi Setiawan Ciptaningsih, Rokhmah Agus David Hasibuan Deni Prayitno Desi Efrianti Dewo, Setio Anggoro Edwin Widarta Enjang Tachyan Budianto Fahsany, Donny Hendry H, Hayaturokhmah Hamid, Eka Abdul Handono, Aldy Dwi Hasibuan, David H M Hermawan, Yanto Heti Herawati Iis Siti Aisyah Karina Karina Kristanto, Eri Leksono, M. Irham Lestari, Febriana Indah Mashuroh, Cahayuni Alisani Maulina, Dwi Maulina, Lani Maurizka, Btari Salma Mega Purnama Meishanda Putri Komara Mukti, Nikita Mekaniawati, Ani Moermahadi Soerja Djanegara Muanas Muanas Muhamad Yusuf, SE., M.Si. Mulianita, Asti Mumuh Mulyana Nadia Nadia Ngatono, Ngatono Nurachmad, Edi Pertiwi, Ayu Rahmaniar Rahman, Kristanti Resmawati, Sonah Rizki, Karina Samsuni, Sunny Sarifah Tullah, Dewi Satria, Wahyu Indra Seticaya, Noverla Siti Ita Rosita Siti Rohmah Sri Bawono Sudjali, Iwan Purwanto Suhendra Suhendra Sukamto, Anton Taqyudin, Yudin Toni Hermawan Toni Hermawan, Toni Triandi Triandi Tullah, Dewi Sarifah Vera Diyanty wentianah, wentianah Yayuk Nurjanah Yeni Yeni Yohani, Yohani Yulia Nurendah