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All Journal Dinamika An-Nisbah: Jurnal Ekonomi Syariah Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Dinamika Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI JURNAL PENDIDIKAN TAMBUSAI Jurnal Pendidikan Ekonomi (JURKAMI) Ekono Insentif Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal Ilmiah Edunomika (JIE) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Al-Ikhtibar : Jurnal Ilmu Pendidikan Tarbiyah Al-Awlad: Jurnal Kependidikan Islam Tingkat Dasar Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Cahaya Mandalika Jurnal Pengabdian Masyarakat Indonesia Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JCA (Jurnal Cendekia Akuntansi) Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Balance: Journal of Islamic Accounting Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Jurnal Riset Madrasah Ibtidaiyah (JURMIA) Jurnalku Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JISPE Journal of Islamic Primary Education Madani: Multidisciplinary Scientific Journal Journal of Economics and Policy Studies (JEPS) FingeR: Journal of Elementary School ZAWA:Management of Zakat and Waqf Journal Jurnal Social Society An-Nisbah: Jurnal Ekonomi Syariah Balance: Journal of Islamic Accounting Jurnal Indonesia Mengabdi JIMEKA Prosiding Seminar Nasional Pengabdian Masyarakat

Dyah Pravitasari

Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Author-ID : 4218365

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Kesulitan Membaca Siswa (Studi Kasus di Sekolah Dasar) Khusnia, Mungalimatul; Kholidin, Nor; Pravitasari, Dyah
FingeR: Journal of Elementary School Vol. 1 No. 1 (2022): Edisi Juni
Publisher : Universitas Nurul Huda

Reading difficulty is basically a symptom appearing in various types of behavioral manifestations, either directly or indirectly, the most basic of all learning difficulties in reading difficulty. This research used a qualitative approach and the type of this research was a case study. The data collection techniques were observation, interviews, and documentation. The data analysis technique was the interactive model of quantitative data analysis (Miles and Huberman) that was data reduction, data display, and taking conclusion. The result of this research presented that the cause of students experiencing the reading difficulty was because internal and external factors. The internal factors involved intelligence level, the lack of motivation, and the lack of interest to read. The external factors that caused students experiencing reading difficulty were family conditions and parents' economic situation. The strategy used by teacher to help students undergoing reading difficulty was cooperation with parents, giving learning guidance and always giving motivation. The teacher obstacle factors to help students experience reading difficulty was social environment factors, environment factor in school and the lack of the student awareness experiencing reading difficulty. The supporting teacher factors to help students undergoing reading difficulty were using learning media, family factors, and student interest of reading.

Peran Guru Kelas Sebagai Pelaksana Bimbingan dan Konseling dalam Membantu Mengatasi Problem Peserta Didik di Madrasah Ibtidaiyah Pravitasari, Dyah; Septikasari, Resti
FingeR: Journal of Elementary School Vol. 1 No. 1 (2022): Edisi Juni
Publisher : Universitas Nurul Huda

The importance of guidance and counseling to students is aimed at helping students to overcome the problems of personal, social, and academic aspects. Guidance in elementary school emphasizes the importance of the teachers’ role in the guidance function. In the teacher system, the teachers have more time to recognize the students deeper, so having the opportunity to have relationships is more effective. The aim of this research was to know the suitability of the teachers’ role as a doer of guidance and counseling with services in schools. The types of this research were field research, qualitative, and the approach used was qualitative descriptive. The result of this research was the problem that happened to 1st-grade students, the lack of students' ability to adapt to the new social environment. In 3rd grade, the difficulty with reading and writing skills, boredom in studying, the habit of making noise in class, and fighting habits in the class. In 6th grade, truancy, lack of motivation in learning, and anxiety about facing the final examination. Preventing teachers to help overcome the problem of students was personal, social, and learning development services, and cooperation with parents. The implementation, so far the role of teachers in implementing guidance and counseling had not been implemented optimally in accordance with the guidelines for implementing guidance and counseling in school. This was due to the lack of knowledge about the implementation of guidance and counseling, the teachers were never given specific training and the guidance and counseling program was not regulated systematically and designedly in school.

Pengaruh Model Pembelajaran Active Debate terhadap Keterampilan Berbicara Habibah, Umi; Pravitasari, Dyah; Rodin, Imam
FingeR: Journal of Elementary School Vol. 1 No. 2 (2022): Edisi Desember
Publisher : Universitas Nurul Huda

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan model active debate terhadap keterampilan berbicara siswa kelas VI SD Negeri 02 Sriwangi. Desain penelitian yang digunakan adalah Pre-Eksperimental Design (Nondesign) dengan One Grup Pretest Postest Design. Adapun subjek penelitiannya yaitu siswa kelas VI terdiri dari 7 siswa. Dalam penelitian ini diperoleh hasil nilai ratarata pretest yaitu 60,71% dan nilai rata-rata postest yaitu 80,71 %. Berdasarkan ujihipotesis menggunakan software SPSS versi 25 melalui uji paired sampel t-tes diperoleh nilai signifikasi sebesar 0,000 < 0,05 yang artinya Ho ditolak dan Ha diterima. Sehingga dapat disimpulkan bahwa pembelajaran dengan menggunakan Model Active Debate dapat memberikan pengaruh terhadap keterampilan berbicara siswa VI di SD Negeri 02 Sriwangi.

Pengaruh Penggunaan Alat Peraga Dakota terhadap Hasil Belajar Tri Anjani, Ratih; Pravitasari, Dyah; Rosa Sinensis, Arini
FingeR: Journal of Elementary School Vol. 1 No. 2 (2022): Edisi Desember
Publisher : Universitas Nurul Huda

Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan alat peraga dakota terhadap hasil belajar siswa kelas IV SDN 01 Tugu Harum. Desain penelitian yang digunakan adalah Pre-Experimental Design dengan One-Group Pretest-Posttest Design. Adapun subjek penelitian nya yaitu siswa kelas IV SDN 01 Tugu Harum yang terdiri dari 28 siswa. Dalam penelitian ini diperoleh hasil nilai rata-rata pretest43,75 % dan nilai rata-rata posttest yaitu 86,79 %. Berdasarkan uji hipotesis menggunakan software SPSS versi 25 melaluiuji paired sampel t test diperoleh nilai signifikansi 0,000 < 0,05 yang artinya Ho ditolak dan Ha diterima. Sehingga dapat disimpulkan bahwa terdapat pengaruh yang signifikan penerapan alat peraga dakota terhadap hasil belajar siswa kelas IV SDN 01 TuguHarum.

PEMAHAMAN KONSEP PAJAK PADA ZAKAT Pravitasari, Dyah
An-Nisbah: Jurnal Ekonomi Syariah Vol 2 No 2 (2016)
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2016.2.2.219-244

The purpose of this paper is to provide an overview of the similarities and differences in the concept of zakat and tax, opinions of the scholars concerning zakat and taxes, as well as explaining about the effective management of zakat based on the application of the concept of tax. The findings in this paper indicate that the similarities between the concepts of zakat and the concept of the tax, namely that both have the elements of force and manager. Meanwhile the differences are that two concepts are located on the side of the name, the legal basic, object, the nature of its obligations, the percentage of the amountpaid, and utilization. The concept of tax which can be applied in order to obtain effective management of zakat is to impose sanctions on manager of zakat and negligent muzzaki not pay their zakat as on tax management. This sanction will improve the system of zakat administration and establishmentof an independent agency that acts as the auditor.Keywords: Zakat, Tax, Similarities, Differences

PEMAHAMAN KODE ETIK PROFESI AKUNTAN ISLAM DI INDONESIA Pravitasari, Dyah
An-Nisbah: Jurnal Ekonomi Syariah Vol 1 No 2 (2015)
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2015.1.2.85-110

This study has the aim of providing an overview of the accounting profession of Islam in Indonesia and provide an explanation of the code of ethics of Islam accountant . Code of Conduct accountant Islam basically consists of aspects of Sharia as the basic principles of the code of ethics accountants, for accountants ethical principles, and ethical behavior for regulation of accountants. Islam has a system of accounting which refers to the Qur’an and Sunnah and has been practiced in the early days of Islam until the rise of the Islamic Caliphate. This system has a lot in common with an accounting system that has been used at the present time, so when viewed from the historical side, many people in Europe learn from Islamic countries and have adopted knowledge including accounting. Code of Conduct by AAOIFI Islamic accountants includ: trustworthiness, legitimacy, objectivity, competence and diligent professi, behavior and behavior faith driven professional and technical standards.Keywords: Principles of ethics for accountant , Regulation of ethical conduct for accountants and Code of Conduct

ANALISIS PERSEPSI MAHASISWA EKONOMI SYARIAH IAIN TULUNGAGUNG TERHADAP KODE ETIK AKUNTAN ISLAM DAN ETIKA BISNIS ISLAM Pravitasari, Dyah; Meirini, Dianita
An-Nisbah: Jurnal Ekonomi Syariah Vol 4 No 1 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.171-201

ABSTRACT Code of ethics is indispensable as a standard of professional conduct at the highest level in the profession as an accountant. The need for a level of public confidence in the quality of service provided by an accountant irrespective of what has been done by an individual. The level of public confidence in the quality of professional services of a person who works as an accountant will increase. The accounting profession can realize high standards capable for the fulfillment of any interests. An interesting issue arises that is related to violations of professional ethics that have been executed by the accountant either at the national or international level. In the country of Indonesia, the issue continues to grow in line with the violations of professional ethics. Examples that occurred were violations in Indonesian banks in the period of 2002's. In that year, a bank declared in a condition worth operating/ unconditional healthy by a public accountant sourced from an audit of financial statements in accordance with Indonesian Banking Accounting Standards turned out most of the banks are conditioned unhealthy. Another case is the engineering of financial statements carried out by internal accountants in companies that have gone public. The most obvious form of failure perceived from modernization and the era of globalization is the field of economics, is the real form of modern capitalism although it is finally able to show its advantages from the socialists. The reality has been born new problems. Countries included in this case are Muslim countries tend to be objects rather than subjects of capitalism.ABSTRAK Kode etik sangat diperlukan sebagai standar berperilaku secara profesional pada tingkatan yang paling tinggi di profesi sebagai akuntan. Kebutuhan akan tingkat kepercayaan publik terhadap kualitas jasa layanan yang diberikan seorang akuntan terlepas dari apa yang telah dilaksanakan oleh perseorangan. Tingkat kepercayaan masyarakat akan kualitas layanan profesional dari seorang yang berprofesi sebagai akuntan akan mengalami peningkatan. Profesi akuntan dapat mewujudkan standar tinggi yang mampu untuk pemenuhan segala kepentingan. Isu yang menarik muncul yaitu terkait dengan pelanggaran etika profesi yang telah dilaksanakan oleh akuntan baik itu pada level nasional ataupun internasional. Di negara Indonesia, isu itu terus berkembang sejalan dengan adanya pelanggaran-pelanggaran etika profesi. Contoh yang terjadi adalah pelanggaran di bank-bank Indonesia di masa tahun 2002-an. Pada tahun itu, bank yang dinyatakan dalam kondisi layak beroperasi/ sehat tanpa syarat oleh akuntan publik yang bersumber dari audit atas laporan keuangan sesuai dengan Standar Akuntansi Perbankan Indonesia ternyata sebagian besar bank tersebut berkondisi tidak sehat. Kasus lain adalah perekayasaan atas laporan keuangan yang dilaksanakan oleh akuntan internal pada perusahaan yang telah go public.Bentuk kegagalan yang paling nyata dirasakan dari modernisasi dan era globalisasi ialah bidang ekonomi, adalah bentuk nyata dari kapitalisme modern meski pada akhirnya mampu menunjukkan kelebihannya dari kaum sosialis. Kenyataannya telah lahir permasalahan-permasalahan baru. Negara termasuk dalam hal ini adalah negara-negara Muslim cenderung dijadikan obyek dibandingkan jadi subyek dari kapitalisme.

PENERAPAN METODE ACTIVITY BASED COSTING GUNA MENENTUKAN HARGA POKOK PRODUKSI PADA FIRDA BAKERY AND CAKE MALANG Rahayu, Agustina Dwi; Pravitasari, Dyah
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

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Sistem Activity Based Costing (ABC) membagikan data penentuan bayaran yang lebih bagus guna menunjang manajemen melaksanakan industri dengan lebih berdaya guna serta memperoleh uraian yang lebih mendalam mengenai daya, kelemahan, serta kelebihan bersaing industri. Tata cara ABC yang diartikan buat menyuguhkan data harga utama penciptaan (HPP) dengan cara teliti serta cermat buat kebutuhan manajemen. Tujuan dari riset ini merupakan guna menyamakan antara biaya- biaya yang didetetapkan bagi tata cara ABC dengan biaya- biaya yang dikala ini dipakai oleh Firda Bakery and Cake. Tata cara analisa yang dipakai merupakan analisa kuantitatif deskriptif. Hasil riset membuktikan kalkulasi HPP memakai ABC membagikan hasil yang lebih bagus dibanding tata cara tradisional Firda Bakery and Cake. Sistem konvensional membagi harga utama penciptaan lebih kecil dibandingkan tata cara activity based costing. Perihal ini sebab enumerasi dalam sistem konvensional cuma memakai satu cost driver, alhasil bisa menimbulkan bias bayaran serta enumerasi HPP tidak relevan. Industri hendaknya butuh mengevaluasi balik sistem peruntukan bayaran mereka dikala memastikan HPP .

ANALISIS BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG, BIAYA OVERHEAD PABRIK SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA USAHA JENANG TRADISIONAL BAROKAH DI DESA BONO KECAMATAN BOYOLANGU Suciati, Diah; Pravitasari, Dyah
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Production costs are the total costs borne by a company in producing a product. Production costs are the basis for every company in maintaining the company so that it does not experience losses. Losses will result in the company never growing and can stop the company's production activities. Therefore, it is very important to minimize these losses by keeping production costs under control. Cost control is one of the efforts that a company can make so that it can run successfully and efficiently. This research uses a qualitative approach method, with descriptive research type, using primary data and secondary data. The results of this research indicate that business cost management is a powerful option for increasing company revenue by minimizing production costs incurred during the product design process. In this way, production costs will be reduced, the selling price of the goods produced can compete with other companies, and the desired profits will be achieved ideally.

Penerapan Sistem Informasi Akuntansi Pengelolaan Kas sebagai Upaya Pengendalian Internal di Kantor BAZNAS Tulungagung Eka Putri, Dian Khofifah; Pravitasari , Dyah
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.2951

Tujuan pelaksanaan penelitian ini untuk mengetahui implementasi sistem informasi akuntansi di lembaga shadaqah, infaq, serta zakat sebagai usaha meningkatkan pengendalian internal dalam penerimaan kas pada BAZNAS Tulungagung. Pendekatan penelitian kualitatif dengan memanfaatkan sumber data sekunder dan primer diterapkan pada penelitian ini. Pengumpulan data didapatkan dari hasil dokumentasi, observasi serta wawancara. Penelitian ini memanfaatkan model triangulasi sebagai teknik keabsahan data. Hasil yang diperoleh dari penelitian ini yakni sistem informasi akuntansi yang diimplementasikan pada BAZNAS Tulungagung sudah menerapkan SIMBA (Sistem Manajemen BAZNAS) atau sistem dari BAZNAS pusat. Sistem tersebut memiliki kelebihan yaitu lebih terperinci serta jelas. Terlepas dari kelebihannya, sistem tersebut juga mengalami gangguan koneksi pada beberapa waktu tertentu. Oleh karenanya, dilaksanakan pencatatan manual dan backup data dengan memanfaatkan microsoft excel guna meminimalisir terjadinya risiko kehilangan data. Sementara itu, evaluasi dan crosscheck ketika rapat juga dilaksanakan guna mengatasi kekeliruan pencatatan penerimaan kas. Pembuatan flowchart dan penerapan tugas sesuai SOP yang dirumuskan sangat diperlukan agar pihak yang membutuhkan dapat memahami secara mudah sistem yang diimplementasikan BAZNAS Tulungagung. Melaksanakan peningkatan koneksi serta performa yang baik agar mampu dimanfaatkan secara lebih efektif. Jika terdapat bagian merangkap segera dibagi secara signifikan dengan jumlah Sumber Daya Manusia yang tersedia agar double job tidak terjadi.

Co-Authors Agustin, Dewi Ira Aida Hanum Mahmudah Anang Dwi Putransu Aspranawa Anang Dwi Putransu Aspranawa, Anang Dwi Putransu Andini, Nesi Anti Anggraini, Yulina Nadia Annisa Putrinur'aini Anzilni Sakinah Aprilia Arini Rosa Sinensis Ariska, Hilmi Aspranawa, Anang Dwi Putransu Diah Suciati Dian Khofifah Eka Putri Dianita Meirini Eka Putri, Dian Khofifah Enggar Ayu Romadloni Eva Risqita Listya Sari Febriani, Yesi Hasna Halima Hidayati, Yayuk Hirmantono, Agung Husniyah, Nova Amirotul Intan Fadila Rahma Kholifatul Khoiroh Khusnia, Mungalimatul Lelyana Wahyuningtyas Lutfi Zahrotun Nisa Martani, Lilis Maryadi Nadila Hananingrum Nofitasari, Dian Nor Kholidin Nugraha, Kanang Adha Nur Halimah Pertiwi, Ratih Purnama Purnama Pertiwi, Ratih Putrinur'aini, Annisa Rahayu, Agustina Dwi Ratna Dewi, Tri Rendra Erdkhadifa Resti Septikasari Ridwana Rochmantika Rodin, Imam Rohmah Siregar, Siti Rohmah, Mushlihah Sakinah Aprilia, Anzilni Sapta Sri Maharani Sari, Dias Safna Ayu Permata Sholikhah, Jamilatus Siti Nurbuana Dewi Siti Rohmah Siregar Sri Enggar Kencana Dewi Suciati, Diah Supangat Supangat Supangat Suparmi Ningsih, Siti Tiyas, Binti Ayuning Tri Anjani, Ratih Tri Ratna Dewi Ulin Ni’am, Ahmad Umi Habibah Widya Dwi Nurma Dewi yuliantoro, ahmad taufiq

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