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All Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan Dhana
Ulfah Hidayati
Politeknik Negeri Semarang
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Pengembangan Keterampilan Warga Binaan Panti Pelayanan Sosial PGOT Mardi Utomo melalui Pendampingan Pembuatan Kue Pukis dan Perhitungan Harga Pokok : Penelitian Alvianita Gunawan Putri; M. Noor Ardiansah; Ulfah Hidayati; Eka Murtiasri; Sri Murtini; Muhammad Asrori; Rani Raharjanti; Novitasari Eviyanti; Moh. Haris; Ahmad Wafa Mansur
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5000

Abstract

The PGOT Mardi Utomo Social Service Center is a social rehabilitation institution for beggars, homeless people, and abandoned people that focuses on increasing independence through skills training, but still faces obstacles such as low motivation of inmates, limited facilities, lack of understanding of business management, and inaccurate calculation of cost of goods produced (HPP). This community service activity aims to improve the skills of inmates through mentoring in making pukis cakes and training in calculating HPP as the basis for a simple culinary business. The implementation method includes needs identification, technical training, learning the concept of HPP, entrepreneurial motivation, production practice, and evaluation. The results of the activity show a significant increase in pukis cake production skills and the ability of inmates to calculate HPP independently to determine a rational selling price. This program also increases entrepreneurial motivation and opens up opportunities for economic independence, making it effective as a model for sustainable social empowerment.
Accounting Students' Perceptions of the Use of Artificial Intelligence (AI) in Higher Education at Semarang State PolytechnicAccounting Students' Perceptions of the Use of Artificial Intelligence (AI) in Higher Education at Semarang State Polytechnic Alvianita Gunawan Putri; Ulfah Hidayati; Sri Murtini; Ahmad Wafa Mansur; Noor Ardiansah
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/tbfey665

Abstract

This study aims to explore the perceptions of accounting students at Politeknik Negeri Semarang regarding the use of Artificial Intelligence (AI) in higher education. The rapid development of AI has significantly transformed learning processes, requiring students to integrate technological literacy with accounting competencies. This research employed a quantitative survey method using a structured questionnaire distributed to 39 accounting students. The instrument measured several variables, including the effectiveness of AI use, the effectiveness of chatbot-based learning assistance, students’ AI proficiency, lecturers’ AI competence, and overall student perceptions of AI integration in learning. The data were analyzed using SPSS through descriptive statistics, validity and reliability testing, and factor analysis. The findings indicate that students generally hold positive perceptions toward AI utilization in higher education. They consider AI tools, including chatbots, helpful in supporting learning efficiency, improving understanding, and assisting in completing academic tasks. Students also reported adequate levels of AI proficiency, although improvements in AI-related teaching competence among lecturers are still needed. Overall, the study highlights the importance of strengthening AI literacy in accounting education to enhance students’ readiness for future professional demands
Co-Authors Ahmad Wafa Mansur Alvianita Gunawan Putri Eka Murtiasri Eviyanti, Novitasari M. Noor Ardiansah Moh. Haris Muhammad Asrori Noor Ardiansah Rani Raharjanti Sri Murtini