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Penguatan Posdaya Mitra Universitas Trilogi Menuju Masyarakat Yang Berwawasan Lingkungan Berkelanjutan Ludwina Harahap; Efendri
SNHRP Vol. 2 (2019): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 2 Tahun 2019
Publisher : LPPM Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.265 KB)

Abstract

Terwujudnya sustainability environmental (lingkungan yang berkelanjutan) menjadi harapan semua masyarakat, sehingga partisipasi dan kesadaran masyarakat sangat dibutuhkan. Kesadaran masyarakat terhadap sustainability environment masih belum maksimal. Menurut United Nations sustainability environment dapat tercipta melalui comprehensive environmental, economic, and equitable sustainability emphasizes the interconnectedness of environment, economy, and equity (United Nations), atau adanya keterkaitan antara lingkungan, ekonomi dan kesetaraan dalam kehidupan masyarakat. Menyadari pentingnya menciptakan lingkungan yang berkelanjutan agar tercapainya kualitas hidup manusia saat ini dan masa depan maka diperlukan adanya kegiatan atau upaya nyata. Merubah perilaku masyarakat untuk menyadari pentingnya menjaga lingkungan dan aktif melakukan kegiatan yang mendukung terciptanya sustainability environmental dapat ditingkatkan melalui himbauan, sosialisasi, pelatihan, pendampingan kepada masyarakat. Kegiatan pengabdian masyarakat ini bertujuan untuk mendorong partisipasi aktif masyarakat melalui penguatan kegiatan yang ada dalam masyarakat dan pengayaan materi dan informasi kepada pengurus lembaga masyarakat seperti posdaya. Program pengabdian pada masyarakat dilaksanakan selama 3 bulan dimana diisi dengan kegiatan penyuluhan/sosialisasi, pelatihan/workshop, pendampingan dan monitoring oleh Dosen Universitas Trilogi dalam bidang pendidikan, dan ekonomi. Kegiatan-kegiatan yang dilakukan memberikan dampak yang cukup berarti terhadap kesadaran masyarakat pentingnya menciptakan lingkungan yang berkelanjutan dan dimulai dari sejak masa anak-anak (anak usia dini) sampai dengan usia lanjut. Kata kunci : Pemberdayaan Masyarakat, Sustainability Environmental, Empowerment
Analisis Pengaruh PAD, DAU, DAK dan DBH terhadap indeks pembangunan manusia seluruh provinsi di Kalimantan tahun anggaran 2015-2019 Evi Sulastri; Efendri Efendri
Jurnal Riset Manajemen dan Bisnis Vol 6 No 2 (2021)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (821.067 KB) | DOI: 10.36407/jrmb.v6i2.572

Abstract

This study aims to determine the effect of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on the Human Development Index (IPM). The population in this study were districts/cities in all provinces in Kalimantan for the 2015-2019 fiscal year. This study uses the purposive sampling method in determining the research sample to produce as many as 200 research samples. The data used in this study is secondary data originating from the Regional Revenue and Expenditure Budget (APBD) and the Central Statistics Agency (BPS). The hypothesis testing in this study is multiple linear regression and descriptive statistical tests using SPSS 26. The results of this study indicate that: 1) Regional Original Revenue (PAD) has a positive and significant effect on the Human Development Index (IPM), 2) General Allocation Funds (DAU) have a negative and significant effect on the Human Development Index (IPM), 3) The Special Allocation Fund (DAK) has a negative and significant effect on the Human Development Index (IPM), 4) Revenue Sharing Funds (DBH) have no effect on the Human Development Index (IPM). 5) PAD, DAU, DAK, and DBH simultaneously affect the IPM.
The Influence of Academic Pressure, Academic Procrastination and Ability with Self Efficacy as a Moderating Variable on Student Academic Fraud Behavior Murdiana Murdiana; Efendri Efendri; Zainul Kisman; Dwi Sunu Kanto
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 8 No 2 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v8i2.698

Abstract

This study aims to analyze the effect of academic pressure, academic procrastination, and ability with self-efficacy as a moderating variable on student academic cheating. The population used in this study were Trilogy University students. The sample was determined using a purposive sampling method. The data analysis technique uses Partial Least Square (PLS) with the SEM (Structural Equation Modeling) method or the Structural Equation Model with the PLS Warp program. The data source used is primary data obtained by distributing questionnaires. The results of this study indicate that academic pressure, academic procrastination, and ability to have a positive and significant effect on academic cheating and self-efficacy do not moderate the impact of the three independent variables above on academic cheating.
PELATIHAN DAN PENGAKUAN PROFESIONAL SEBAGAI DETERMINAN PILIHAN KARIR SEBAGAI AKUNTAN PENDIDIK Harahap, Ludwina; Efendri, Efendri
MANABIS: Jurnal Manajemen dan Bisnis Vol. 1 No. 2 (2022): Juni 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (924.813 KB) | DOI: 10.54259/manabis.v1i2.927

Abstract

The study aims to test the influence of professional recognition and training on the interest in becoming an educator accountant for Accounting students in South Jakarta. This study used the structural equation modeling (SEM) method from 100 students as a sample selected by purposive sampling technique. The results show that these two factors significantly influenced students' interest in becoming educator accountants. For future study, suggested adding other factors that may influence career choices as an educator accountant, such as economic motives, family support, or other factors. The implications of this research are helping students in choosing a career, especially accounting students. Another implication is suggesting to educational institutions equip the student with ts some professional training to support student career selection. This research may add to the study of student career choices
SOSIALISASI BAGI IBU RUMAH TANGGA “EKONOMI DAN BISNIS DALAM PANDANGAN ISLAM” Harahap, Ludwina; Dwiningsih, Nurhidayati; Efendri, Efendri
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.15234

Abstract

This community service activity aims to discuss Economics and Business from an Islamic perspective for housewives who are in business. The material provided included the basic principles of Islamic economics that can be applied, and how they can take advantage of economic potential while still adhering to Sharia values. Thus, housewives can play an active role in building the family economy and society without neglecting their main obligations and responsibilities in the household. The service was implemented at the Green Cileungsi Housing, Cileungsi, Bogor. Through this service, it is hoped that the understanding of Economics and business under Islamic law for housewives who carry out business or entrepreneurial activities can increase so that it does not contradict Islamic teachings. Service activities are carried out through material presentations, discussions, and questions and answers so that material provision runs more effectively. It is hoped that this activity will have a positive impact on all involved, starting from the implementers, supervisors, and all parties involved
Pelatihan Pengisian SPT Formulir 1770 Rachmawati, Nurul Aisyah; Efendri, Efendri; Farina, Khoirina
Jurnal Pengabdian Masyarakat Mentari Vol. 1 No. 3 (2024): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmm.v1i3.15

Abstract

Tujuan dari Pengabdian Kepada Masyarakat adalah untuk memberikan bantuan kepada wajib pajak dalam melaksanakan pelaporan pajak mereka, khususnya terkait dengan SPT Formulir 1770. Kegiatan pengabdian ini dilakukan dengan metode ceramah dan diskusi. Ceramah memungkinkan penyaji untuk memberikan informasi secara terstruktur dan jelas kepada audiens dalam waktu yang singkat. Diskusi memungkinkan peserta terlibat secara langsung dalam proses pembelajaran, berbagi ide, dan memperdalam pemahaman Berdasarkan pelaksanaan kegiatan ini, para wajib pajak menunjukkan antusiasme yang tinggi dalam melaporkan pajaknya. Melalui program ini, diharapkan pengetahuan pajak dapat disebarluaskan kepada wajib pajak, sehingga mereka juga dapat membantu wajib pajak lain dalam proses pelaporan. Ke depannya, diharapkan para wajib pajak semakin patuh dalam memenuhi kewajiban perpajakan mereka.
Pengaruh SPIP, Motivasi Kerja, Dan Sistem Manajemen Iuran Terintegrasi (Simanis) Sebagai Pemoderasi Terhadap Kinerja PTT Telecollecting BPJS Kesehatan Zahra, Nurkamila; Efendri, Efendri
STREAMING Vol. 3 No. 2 (2024): STREAMING Business Journal
Publisher : Research and Community Service UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/streaming.v3i2.4393

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Pengendalian Intern Pemerintah (SPIP), Motivasi Kerja, dan tambahan variabel moderasi yaitu Sistem Manajemen Iuran Terintegrasi (SIMANIS) terhadap Kinerja Pegawai Tidak Tetap (PTT) Telecollecting. Metode penelitian yang digunakan adalah penelitian kuantitatif yang menggunakan IBM SPSS 26.0 Statistic For Windows 10 dengan menggunakan analisis regresi berganda dengan melakukan pengujian koefisien determinasi, uji t, dan uji F. Lalu, uji regresi moderasi dengan membandingkan nilai koefisien determinasi sebelum dan sesudah adanya variabel moderasi. Data yang digunakan adalah data primer dari hasil kuesioner yang diisi oleh 202 responden yaitu PTT Telecollecting dan data primer dari hasil wawancara dengan PTT Telecollecting dan Peserta BPJS Kesehatan. Hasil penelitian ini menunjukkan bahwa Sistem Pengendalian Intern Pemerintah (SPIP) dan Motivasi Kerja secara parsial berpengaruh positif dan signifikan terhadap Kinerja PTT Telecollecting. Lalu, SIMANIS mampu memperkuat pengaruh variabel SPIP dan Motivasi Kerja terhadap Kinerja PTT Telecollecting. Motivasi Kerja, PTT Telecollecting, SIMANIS, SPIP, Kinerja
SOSIALISASI BAGI IBU RUMAH TANGGA “EKONOMI DAN BISNIS DALAM PANDANGAN ISLAM” Harahap, Ludwina; Dwiningsih, Nurhidayati; Efendri, Efendri
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

This community service activity aims to discuss Economics and Business from an Islamic perspective for housewives who are in business. The material provided included the basic principles of Islamic economics that can be applied, and how they can take advantage of economic potential while still adhering to Sharia values. Thus, housewives can play an active role in building the family economy and society without neglecting their main obligations and responsibilities in the household. The service was implemented at the Green Cileungsi Housing, Cileungsi, Bogor. Through this service, it is hoped that the understanding of Economics and business under Islamic law for housewives who carry out business or entrepreneurial activities can increase so that it does not contradict Islamic teachings. Service activities are carried out through material presentations, discussions, and questions and answers so that material provision runs more effectively. It is hoped that this activity will have a positive impact on all involved, starting from the implementers, supervisors, and all parties involved
PENGARUH KEPEMILIKAN MANAJERIAL DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Ulhaq, Afifah Dhia; Efendri, Efendri
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.2080

Abstract

The study aims to examine the effect of managerial ownership and corporate social responsibility of tax avoidance with independent commissioners as a moderation variable. The sample used in this research was 276 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sample selection technique uses purposive sampling and the data used is secondary data obtained from the Indonesian Stock Exchange (BEI). Data analysis uses Multiple Linear Regression analysis. Based on the research results, it proves that Managerial Ownership and Corporate Social Responsibility influence Tax Avoidance. The moderating variable Independent Commissioner is unable to moderate the influence of Managerial Ownership on Tax Avoidance, while the Independent Commissioner moderates the influence of Corporate Social Responsibility on Tax Avoidance.Keywords: Managerial Ownership, Corporate Social Responsibility, Independent Commissioners, Tax Avoidance
Academic Fraud Dalam Perkuliahan Daring Ditinjau Dari Teori Fraud Gone Dan Konformitas Kelompok Sebagai Pemoderasi Siti Nursa'adah; Efendri
EDUKASIA: Jurnal Pendidikan dan Pembelajaran Vol. 3 No. 3 (2022): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v3i3.198

Abstract

This study aimed to examine the effect of the GONE fraud theory with conformity of group as a moderating variable on academic fraud in students on the online learning system during the pandemic of covid-19. The content of the analysis showed student’s perceptions at a University in Jakarta regarding internal and external factors that encouraged academic fraud. The total of samples in this study were 300 students. The data is a primary data obtained from questionnaires. The results showed that greed, opportunity, and exposure had a positive and significant effect on academic fraud for students, while need had no relation with academic fraud for students. The analysis of the moderating variable was able to show that group conformity was categorized as a moderating predictor.