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All Journal Jurnal Kependidikan: Penelitian Inovasi Pembelajaran Jurnal Akuntansi & Auditing Indonesia Jurnal Pendidikan dan Pengajaran Jurnal Pendidikan Ekonomi (JUPE) Dinamika Pendidikan Economic Education Analysis Journal AKUNTANSI DEWANTARA Pendas : Jurnah Ilmiah Pendidikan Dasar Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Surya Abdimas Atma Jaya Accounting Reseach (AJAR) Budimas : Jurnal Pengabdian Masyarakat Madaniya Jurnal Pengabdian Nasional (JPN) Indonesia Business and Accounting Education Journal ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Measurement In Educational Research Journal of International Conference Proceedings JIPkM Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) JAS (Jurnal Akuntansi Syariah) Jurnal Bina Desa Journal of Economic Education Journal of Accounting and Business Education
Lyna Latifah
Faculty Of Economics, Universitas Negeri Semarang, Semarang, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Investigating the 5P Model (Presage, Perception, Process, Pedagogy, Product) in Accounting Learning Process at Higher Education Nurdian Susilowati; Lyna Latifah; Tusyanah Tusyanah
Jurnal Pendidikan dan Pengajaran Vol 55 No 2 (2022): July
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jpp.v55i2.44009

Abstract

Accounting learning needs to respond to current work needs that prioritize digital skills. But there are still many accounting students who do not fully understand about basic lessons in accounting. It was influenced by several factors. Therefore this study aims to analyse the relationship between gender, student perceptions of accounting learning, learning approaches, use of e-learning, and accounting learning outcome. This study use quantitative research with a correlational approach. The samples were 266 accounting students in the first year. The questionnaires were distributed online using the Google Forms platform. The independent t-test was used to allow researchers to test the hypothesis of comparing male and female students perceptions. Regression analysis is used to determine the relationship between variables. Based on the results, it was found that gender differences did not have a significant effect on student perceptions but showed a relationship between student perceptions, learning approaches, use of e-learning, and accounting learning outcomes. The use of a deep approach in learning will increase the role of e-learning, especially on the complexity of the material provided. In contrast, the ease of using e-learning can affect the understanding of accounting. The findings of this study provide the view that universities in Indonesia need to continue to develop the application of e-learning provided as learning media in pedagogical activities. This research has implications for accounting educators to design and implement educational programs that attract students to study accounting courses and develop their accounting skills.
Penguatan Manajerial Pengurus BUMDes Asung Daya Dalam Penentuan Penyusutan Aset Tetap Indah Anisykurlillah; Lyna Latifah; Amir Mahmud; Nurdian Susilowati; Arumawan Mei Saputra
Madaniya Vol. 3 No. 4 (2022)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.301

Abstract

Tahun 2022 memberikan tantangan tersendiri bagi BUMDes Asung Daya karena sudah legal menjadi badan usaha berbentuk CV sehingga diperlukan kesiapan dalam pengelolaan keuangan dan pelaporan yang baik sesuai standar akuntansi khususnya pada penyajian penyusutan aset tetap. Tujuan kegiatan pengabdian ini adalah pertama direktur dan pengurus BUMDes Asung daya dapat memahami cara memperoleh dan mengakui aset baik aset lancar maupun aset tetap dan kedua dapat melakukan identifikasi aset yang disajikan dalam laporan keuangan. Ketiga, dapat menyajikan laporan keuangan dalam bentuk excel sederhana. Metode yang digunakan adalah pendampingan. Hasil kegiatan menunjukkan bahwa direktur dan pengurus BUMDes Asung Daya dapat melakukan pengakuan aset tetap, mengidentifikasi jenis aset tetap yang dimiliki, dan dapat menyajikanya dalam laporan keuangan. Ada tiga jenis aset tetap yang diidentifikasi berdasarkan sumber perolehannya, yaitu aset pinjaman berupa truk sampah, aset hibah berupa mesin laundry dan frozen food, aset sewa berupa bangunan mini market, dan aset yang dibeli dari hasil usaha BUMDes berupa etalase, lemari pendingin, komputer, laptop, dan lainnya.
Investigating students’ online exam anxiety and culture on self-efficacy Nurdian Susilowati; Lyna Latifah; Amir Mahmud; Ida Nur Aeni; Puji Novita Sari
Jurnal Kependidikan Penelitian Inovasi Pembelajaran Vol 6, No 2 (2022)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jk.v6i2.48963

Abstract

This study was aimed to examine the moderating role of coping strategy in online exam anxiety and culture on students’ self-efficacy. The research population was the students of Faculty of Economics who have taken two years of online learning and online exam. By using the proportionate random sampling technique, the research sample of 228 students. The data collected using a questionnaire were analysed using Moderated Regression Analysis (MRA). The results show that coping strategy weakened the relationship between anxiety and student self-efficacy during online exams. On the other hand, coping strategy can strengthen the relationship between culture and self-efficacy. In managing coping strategy, students pay attention to function-problem-focused coping and emotion-focused coping. Function-problem-focused coping is the ability of individuals to focus on solving the stress problems they experience during the exam. Emotion-focused coping is the ability of individuals to focus on managing their emotions during online exams. Self-efficacy in online exams (in the context of learning outcomes assessment) need to be studied in more detail.
PENDAMPINGAN PENGISIAN DAN PELAPORAN SURAT PEMBERITAHUAN (SPT) MELALUI E-FILING DI UNIVERSITAS TRUNOJOYO MADURA Nurul Herawati; Khy’sh Nusri Leapatra Chamalinda; Emi Rahmawati; Imam Agus Faisol; Lyna Latifah; Sudarwati Sudarwati; Titiek Puji Astuti
Jurnal Inovasi dan Pengabdian Kepada Masyarakat Vol 1, No 2 (2021): Jurnal Inovasi dan Pengabdian Kepada Masyarakat (JIPkM)
Publisher : STIE Trisna Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.779 KB) | DOI: 10.47232/jipkm.v1i2.113

Abstract

Permasalahan setiap tahun yang dihadapi oleh wajib pajak khususunya karyawan di Universitas Trunojoyo Madura (UTM) saat melaporkan surat pemberitahuan (SPT) adalah menginput data penghasilan, bukti potong, harta, dan hutang ke e-filing. Solusi yang diberikan oleh Tax Center Fakultas Ekonomi dan Bisnis UTM yaitu dengan menyelenggarakan pendampingan pengisian dan pelaporan SPT Tahunan melalui e-filing. Tujuan kegiatan adalah untuk membantu dan mendampingi pegawai UTM dalam mengisi dan melaporkan SPT Tahunannya. Metode pengabdian yang dilaksanakan adalah dengan pendampingan dan konsultasi selama periode 4 Januari sampai 31 Maret 2021. Hasil kegiatan pengabdian masyarakat ini adalah para wajib pajak di UTM dapat mengisi dan melaporkan SPT Tahunannya dengan benar dan tepat waktu. Selain itu, aktivitas pendampingan ini juga memberikan wawasan dan edukasi tentang pentingnya melaporkan SPT Tahunan tepat waktu.   Kata Kunci: e-filing, SPT Tahunan, wajib pajak orang pribadi, pajak penghasilanAbstractThe problem that every year faced by taxpayers, especially employees at Trunojoyo Madura University (UTM) when reporting tax return (SPT) is to input income data, withholding evidence, assets, and debts into e-filing. The solution given by the Tax Center of the Faculty of Economics and Business UTM is by holding assistance in filling out and reporting the Annual notification letter through e-filing. The objective of this activity is to assist and advise UTM employees in filling out and reporting their annual tax returns. The method of community service implementation is with assistance and consultation during the period from January 4 to March 31, 2021. The result of this community service activity is that taxpayers at UTM can fill out and report their annual tax returns correctly and on time. Moreover, this mentoring activity also provides insight and education about the importance of reporting Annual Tax Returns on time.Keywords: e-filing, Annual Tax Return (SPT), individual taxpayers, income tax
Penguatan Kinerja UMKM Olahan Pangan di Desa Kalisegoro Melalui Peningkatan Keterampilan Implementasi Pembukuan dan Pemasaran Lyna Latifah; Rediana Setiyani; Vini Wiratno Putri
Surya Abdimas Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v7i1.2356

Abstract

Usaha Mikro, Kecil dan Menengah memainkan peran penting dalam perekonomian di Indonesia. Namun Covid-19 mengakibatkan turunnya penjualan yang mengakibatkan sulitnya UMKM untuk bertahan hidup tak terkecuali UMKM klaster olahan pangan. Mitra di dalam penelitian ini adalah UMKM olahan pangan yang ada di desa Kalisegoro, Gunungpati, Semarang. Permasalahan yang dihadapi mitra adalah menurunnya omset dan keuntungan dari mitra terimbas pandemic Covid-19. Hal ini dikarenakan mitra belum memiliki pengelolaan keuangan yang memadai dan pemasaran yang belum optimal. UMKM perlu untuk memperkuat pengelolaan dengan memperhitungkan secara akurat pendapatan dan biaya serta menentukan harga secara tepat serta dilengkapi dengan strategi pemasaran yang baik sehingga dapat bertahan hidup ditengah pandemi. Tujuan pengabdian ini adalah memberikan ketrampilan pemasaran lewat sosial media dan pembukuan sederhana bagi UMKM olahan pangan di desa Kalisegoro. Metode yang diterapkan dalam kegiatan pengabdian terdiri dari analisis kebutuhan, membuat desain, melakukan pendampingan dalam penerapan teknologi kepada mitra serta melakukan kegaitan evaluasi dan monitoring secara berkelanjutan untuk melihat perkembangan mitra sebelum dan setelah pengabdian. Dalam transfer teknologi kepada mitra dilakukan secara teori dengan pemaparan materi melalui persentasi lisan, dlanjutkan diskusi dan tanya jawab, kemudian dilanjutkan praktik dengan pendampingan. Hasil utama yang diharapkan dari pengabdian ini adalah peningkatan keterampilan pembukuan dan pemasaran digital melalui media sosial oleh pelaku UMKM sehingga kinerja dari pelaku UMKM akan meningkat.
Peran efikasi diri dalam memediasi lingkungan keluarga dan PLP terhadap kesiapan menjadi guru Anisatul Mujayanti; Lyna Latifah
Measurement In Educational Research Vol 2, No 2 (2022)
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33292/meter.v2i2.185

Abstract

Kesiapan menjadi guru sangat diperlukan bagi mahasiswa calon guru untuk menghadapi dunia mengajar setelah lulus nanti. Penelitian ini bertujuan untuk menguji peran efikasi diri dalam memediasi pengaruh lingkungan keluarga dan Pengenalan Lapangan Persekolahan (PLP) terhadap kesiapan menjadi guru. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi mahasiswa Jurusan Pendidikan Ekonomi angkatan 2018 Universitas Negeri Semarang. Jumlah sampel 139 mahasiswa dengan menggunakan metode purposive sampling. Teknik pengumpulan data menggunakan kuesioner dengan teknik analisis statistik deskriptif dan analisis jalur menggunakan SEM-PLS 3.3.9. Hasil penelitian terdapat pengaruh lingkungan keluarga dan PLP terhadap kesiapan menjadi guru. Tidak terdapat pengaruh efikasi diri terhadap kesiapan menjadi guru. Terdapat pengaruh lingkungan keluarga terhadap efikasi diri dan PLP terhadap efikasi diri. Tidak terdapat pengaruh lingkungan keluarga dan PLP terhadap kesiapan menjadi guru melalui efikasi diri. The role of self-efficacy in a mediating family environment and PLP on readiness to become a teacherAbstract: Readiness to become a teacher is necessary for prospective students to face the world of teaching after graduation. This study aims to examine the role of self-efficacy in mediating the influence of the family environment and School Field Introduction (PLP) on readiness to become a teacher. This study uses a quantitative approach with a 2018 Department of Economics Education student population at Semarang State University. The number of samples was 139 students using the purposive sampling method. Data collection techniques using questionnaires with descriptive statistical analysis techniques and path analysis using SEM-PLS 3.3.9. The study's results showed the influence of the family environment and PLP on readiness to become a teacher. There is no effect of self-efficacy on readiness to become a teacher. There is an influence of the family environment on self-efficacy and PLP on self-efficacy. There is no influence of the family environment and PLP on readiness to become a teacher through self-efficacy.
Peningkatan Nilai Tambah Olahan Bawang Merah dengan Konsep Pengembangan Ekonomi Lokal di Kecamatan Toroh Grobogan Dwi Puji Astuti; Kardiyem; Rediana Setiyani; Lyna Latifah
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) AMIK Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i3.430

Abstract

The local economy is currently a major issue in community development. Develop the local economy based on its potential to be developed into products of outstanding quality in the region. Purple onion is a local brainchild found in Toroh district. The abundant supply of chives is inversely proportional to the weak bargaining position due to the oversupply that occurred during the main harvest. This causes the price that farmers receive to decrease. Farmers have not been able to turn purple onions into processed products with high economic value. In fact, farmers do not have the necessary knowledge and skills to produce products processed from chives. Training on diversifying products made from chives may be a suitable solution to overcome this problem. The goal of this community service activity is to help optimize the potential of local raw materials in the form of chives to transform into products with high economic value. The method applied is a participatory method with a local economic development model that includes many stages, specifically meetings with representatives of farmer groups, Focus Group Discussions, training on production products, partner support, and monitoring and evaluation. Based on the results of the training, it was found that the local potential of onions, previously untapped, can now be optimized by farmers by producing processed products from chives. The processed products produced are fried shallots and pancakes made from dried shallots.
Peningkatan Nilai Tambah Olahan Bawang Merah dengan Konsep Pengembangan Ekonomi Lokal di Kecamatan Toroh Grobogan Dwi Puji Astuti; Kardiyem; Rediana Setiyani; Lyna Latifah
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i3.430

Abstract

The local economy is currently a major issue in community development. Develop the local economy based on its potential to be developed into products of outstanding quality in the region. Purple onion is a local brainchild found in Toroh district. The abundant supply of chives is inversely proportional to the weak bargaining position due to the oversupply that occurred during the main harvest. This causes the price that farmers receive to decrease. Farmers have not been able to turn purple onions into processed products with high economic value. In fact, farmers do not have the necessary knowledge and skills to produce products processed from chives. Training on diversifying products made from chives may be a suitable solution to overcome this problem. The goal of this community service activity is to help optimize the potential of local raw materials in the form of chives to transform into products with high economic value. The method applied is a participatory method with a local economic development model that includes many stages, specifically meetings with representatives of farmer groups, Focus Group Discussions, training on production products, partner support, and monitoring and evaluation. Based on the results of the training, it was found that the local potential of onions, previously untapped, can now be optimized by farmers by producing processed products from chives. The processed products produced are fried shallots and pancakes made from dried shallots.
Pengaruh Smartphone Addiction dan Keaktifan Berorganisasi melalui Manajemen Waktu sebagai Variabel Intervening terhadap Motivasi Belajar maknun, Lu'luul; Latifah, Lyna
Business and Accounting Education Journal Vol 4 No 2 (2023): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v4i2.69826

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh smartphone addiction dan keaktifan berorganisasi terhadap motivasi belajar melalui manajemen waktu. Populasi penelitian ini adalah mahasiswa Pendidikan Akuntansi Universitas Negeri Semarang tahun 2020 berjumlah 163 mahasiswa dan sampel sebanyak 116 mahasiswa yang diambil dengan teknik proportional random sampling. Penelitian ini menggunakan pendekatan kuantitatif. Metode pengumpulan data dalam penelitian ini menggunakan kuesioner. Teknik analisis data yang digunakan dalam penelitian yaitu analisis statistik deskriptif. Uji hipotesis yang digunakan dalam penelitian yaitu uji parsial (uji t), uji analisis jalur (path analysis) dan uji sobel (sobel test). Hasil penelitian menunjukkan bahwa: 1) smartphone tidak berpengaruh terhadap motivasi belajar, 2) keaktifan berorganisasi dan manajemen waktu berpengaruh secara signifikan terrhadap motivasi belajar, 3) smartphone dan keaktifan berorganisasi berpengaruh secara signifikan terhadap manajemen waktu, 4) manajemen waktu tidak dapat memediasi pengaruh smartphone dan keaktifan berorganisasi terhadap motivasi belajar.
The Effect of Financial Literacy and Financial Behavior on the Performance of MSMEs on Madura Island Haryadi, Bambang; Angraini, Merie Satya; Hamat, Zahri; Latifah, Lyna
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2820

Abstract

This study aims to find empirical evidence on the influence of financial literacy and financial behavior on the development of MSME financial performance. The research approach used is quantitative, and is located on Madura Island. The population in this study includes all MSMEs on Madura Island. While the samples taken amounted to 62 MSME samples covering four districts. By using the multiple regression analysis method, the results showed that: (1) The financial literacy variable has a significant influence on the performance of MSMEs. (2) The financial behavior variable does not have a positive influence on the performance of MSMEs.
Co-Authors - FACHRURROZIE - Kusmuriyanto -, Kardiyem Abdillah, F. M. Abdul Khafid, Abdul Al-Hakim, Muh. Adrikni Amir Mahmud Anggraini, Merrie Satya Anisatul Mujayanti Anzaeni, Mia Winda Arumawan Mei Saputra Astri, Wiwin Bambang Haryadi Darojatun Yakti Pradhana Doddy Setiawan Doddy Setiawan Durrotun Nafisah Dwi Puji Astuti Efendy, A. F. Emi Rahmawati Fuad, Muhammad Nur Gunawati , Iva Sofi Hastaningtyas, Intan Tri Hendra Anto Permana, Hendra Anto Ida Nur Aeni Ida Saroh Imam Agus Faisol Indah Anisykurlillah Isdiati, Erni Harlina Karima, AnnisaUl Khafidz, Muhammad Kharisma Puspita Dewi, Kharisma Puspita Khoiriyani Putri, Dian Khy’sh Nusri Leapatra Chamalinda Maknun, Lu'luul Margunani, Margunani Merie Satya Angraini Mudrikah, Saringatun Mudrikan, Saringatun Muhammad Noor Ardiansah Muhammad Nur Fuad Muhammad Syukri Abdullah Mukoyimah, Siti Nabila Kharisma, Nabila niendyapangestika_02, zalma03 Nimas Nimas Aulia Pambajeng Miftahunnajah Novita, Ria Nur Aeni, Ida Nurdian Susilowati Nurdian Susilowati Nurul Herawati Pandhu Akbar Negara, Pandhu Akbar Permatasari, Yoan Pradhana, Darojatun Yakti Rahayu Ratnaningrum Ratnaningrum Rediana Setiyani, Rediana Ristra Putri Ariesta Sandy Arief Sandy Arief Sari, Puji Novita Saroh, Ida Sefani Sefani, Sefani Sudarwati Sudarwati Suratno Suratno Suyanto . Titiek Puji Astuti Triyara Selvi Parmadani, Triyara Selvi Tusyanah Tusyanah Vini Wiratno Putri Wati, Agustina Sulistyo Wati, Bella Mei Mulya Wiharto, E. S. P. Y. Anni Aryani Y. Anni Aryani Zahri Hamat