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All Journal Jurnal Dinamika Akuntansi INTEKNA Jurnal IMPACT: Implementation and Action IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam International Journal of Religious and Cultural Studies BERNAS: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Applied Accounting and Finance BIMA Jurnal Bisnis dan Manajemen
Lea Emilia Farida
Politeknik Negeri Banjarmasin
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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TINJAUAN KEUANGAN DAN NONKEUANGAN PEMBELAJARAN DARING Sirajudin; Nurul Mukhlisah; Lea Emilia Farida
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 6 No 1 (2021): IMANENSI: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.6.1.2021.15-22

Abstract

Penelitian ini bertujuan menggali fenomena pembelajaran daring pada mahasiswa D3 Akuntansi Poliban dalam tinjauan perspektif keuangan dan nonkeuangan. Teknik analisis yang digunakan adalah mentranskripsi hasil korespondensi dengan informan, dilanjutkan dengan mendeskripsikan atau menarasikan semua analisis kontekstual atas tinjauan keuangan dan nonkeuangan selama pembelajaran daring. Hasil penelitian mengungkapkan bahwa terjadi penghematan pengeluaran informan selama pembelajaran daring dari perspektif keuangan, namun dari perspektif nonkeuangan para informan sebagai makhluk sosial kehilangan interaksi langsung, seperti berkumpul dengan sesama kolega, lingkungan kampus beserta civitas akademika lainnya. Abstract: Online Learning Financial and non-Financial Overview. This study aims to explore the phenomenon of online learning among D3 Poliban Accounting students in a financial and non-financial perspective review. The analysis technique used is transcribing the results of correspondence with informants, followed by describing or narrating all contextual analyzes of financial and non-financial reviews during online learning. The results of the study revealed that there was savings in informants' expenditure during online learning from a financial perspective, but from a non-financial perspective, informants as social beings lost direct interactions, such as gathering with colleagues, the campus environment and other academics. .
Religious Perspective of Funeral Care Accountability and Sustainability Nurul Mukhlisah; Lea Emilia Farida; Sirajudin
International Journal of Religious and Cultural Studies Vol 4 No 1 (2022): International Journal of Religious and Cultural Studies (April 2022-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.04.010

Abstract

This study aims to reveal accountability and sustainability in religious activities, relating to funeral service at Al Jihad Mosque in Banjarmasin. The activity has been going on for a long time and necessitates accountability and sustainability in the activities of mutual assistance in the mourning conditions. This study uses a qualitative approach with the technique of indexing the results of interviews from informants and analyzing the contextual accountability and sustainability of funeral service at Al Jihad Mosque. The result reveals that Al Jihad Mosque has a funeral service unit that provides services without any direct financial ties like the other dues of funeral's aid model in general. They are more open with accountability of the costs required to administer the funeral service and focus on professionalism in services provision.
Funeral Accountability in the Perspective of Islam Lea Emilia Farida; Sirajudin; Nurul Mukhlisah
International Journal of Religious and Cultural Studies Vol 5 No 1 (2023): International Journal of Religious and Cultural Studies (April 2023- September 20
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2023.04.05

Abstract

The purpose of this study is to reveal the accountability of funeral team of the Cilandak sub-district, South Jakarta. As a sub-district that is neither a social organization nor a legal body, the team received funds from The National Zakat Body of DKI Jakarta Province. This study uses a qualitative approach by analyzing in depth the phenomenon of accountability. Data were collected through interviews techniques using an open-ended question model. The funeral care in the Cilandak sub-district implemented four accountability dimensions, as probity and legality, processes, programs, as well as policies. The team also has three accountability principles, namely, responsibility, justice, and truth. Instead of producing financial reports, the team published a unique accountability daily report of Ambulance Arrangement for Covid-19.
BIMBINGAN TEKNIS PENYUSUNAN CASHFLOW EFISIEN DI MASA COVID-19 PADA UMKM WARUNG HJ. ERNA BANJARMASIN Mukhlisah, Nurul; Farida, Lea Emilia; Sirajudin; Irwansyah, Rusman
Jurnal IMPACT: Implementation and Action Vol. 4 No. 2 (2022): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v4i2.1361

Abstract

Permasalahan yang dihadapi oleh UMKM sekarang ini adalah dalam hal bisa atau tidaknya mempertahankan usahanya dalam masa pandemi covid-19, hal ini umumnya terjadi karena ketidakterampilan dalam mengelola keuangan usaha mereka, seperti terjadinya pengeluaran yang lebih besar daripada pemasukan dan lemahnya perencanaan dan pengaturan cashflow keuangan perusahaan. Pemasukan dan pengeluaran keuangan pun sering tidak dicatat. Hal ini menjadi permasalahan khususnya bagi pemilik UMKM Warung Hj Erna Banjarmasin, apalagi pada masa pandemi covid-19 sekarang ini. Kegiatan pengabdian masyarakat ini diusulkan untuk memberikan solusi berupa bimbingan teknis penyusunan cashflow yang efektif dalam masa pandemi covid-19 ini. Kegiatan ini bertujuan memberikan ilmu pengetahuan dan keterampilan bagi pemilik UMKM Warung Hj Erna Banjarmasin dalam menyusun cashflow agar bisa bertahan dalam masa pandemi covid-19. Metode yang diberikan dalam bentuk bimbingan teknis tentang cashflow serta latihan/praktiknya menggunakan kertas kerja sederhana. Luaran yang direncanakan dalam usulan kegiatan ini berupa Laporan Kegiatan Pengabdian kepada Masyarakat serta publikasi kegiatan pada Jurnal Pengabdian Kepada Masyarakat Politeknik Negeri Banjarmasin.
BIMBINGAN TEKNIS PERHITUNGAN PERSEDIAAN PADA UMKM TOKO KURNIA BANJARMASIN Sirajudin; Mukhlisah, Nurul; Farida, Lea Emilia
Jurnal IMPACT: Implementation and Action Vol. 4 No. 2 (2022): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v4i2.1433

Abstract

Toko Kurnia Banjarmasin is an SME that has just started their business in the midst of the COVID-19 pandemic which has limited skills in calculating and recording their inventory. A business is considered ideal if the existing inventory has served in sufficient to customer demand or for production purposes. An information about inventory availability can be seen in the inventory ledger that obtained through inventory calculations. Those problems occurred especially for the SME owner of Toko Kurnia Banjarmasin, therefore this community service activity is held to provide a solution in the form of technical guidance on calculating and recording merchandise inventory. This activity aims to provide knowledge and skills to calculate and record inventory of merchandise so that they can monitor the existing inventory. Inventory control will be able to determine the level of cost efficiency in inventory and its effect on profit and loss. The method of community service is provided in technical guidance on calculating and recording inventory as well as exercises/practices using simple working papers. This activity was successfully carried out on Saturday, August 14, 2021, attended by the owner of the Banjarmasin Kurnia Shop, the head of the Poliban Accounting Department and Study Program and the service committee. The activity ran smoothly where participants were given an introduction to supplies and inventory characters first. Then, an explanation of the various inventory recording methods commonly used in accounting was given along with an example of each calculation. After that, we continued with the inventory calculation exercise with examples of the types of goods available at the Banjarmasin Kurnia Store.
Penyuluhan dan Pendampingan Perhitungan Pajak Penghasilan Pasal 21 Berdasarkan Peraturan Pemerintah No. 58 Tahun 2023 (Menggunakan Tarif Efektif) Pada Puskesmas S. Parman Banjarmasin Hikmahwati, Hikmahwati; Farida, Lea Emilia; Safrina, Noor; Soehartono, Akhmad
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 4 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i4.10160

Abstract

Pemerintah melalui Kementerian Keuangan mempermudah penghitungan Pajak Penghasilan (PPh) Pasal 21 dengan menerapkan Tarif Efektif Rata-rata (TER) mulai 1 Januari 2024, sebagaimana diatur dalam PMK Nomor 168 Tahun 2023 dan PP Nomor 58 Tahun 2023. TER menyederhanakan penghitungan pajak dengan mengalikan penghasilan bruto dengan tarif efektif tanpa menambah beban pajak baru. Di Puskesmas S. Parman Banjarmasin, dokter dan tenaga medis yang mendapatkan penghasilan melebihi PTKP harus dipungut PPh Pasal 21. Meskipun peraturan perpajakan terus disempurnakan untuk menyesuaikan dengan perkembangan ekonomi dan sosial, masih banyak wajib pajak yang kurang memahami penerapan Pajak Penghasilan Pasal 21 dalam perhitungan pajak mereka. Situasi ini juga dialami oleh Puskesmas S. Parman Banjarmasin. Kegiatan penyuluhan dan pendampingan ini bertujuan memastikan bahwa semua pihak yang terlibat dalam pelayanan kesehatan di Puskesmas S. Parman Banjarmasin dapat menjalankan kewajiban perpajakannya dengan tepat dan memaksimalkan manfaat dari penerapan tarif efektif dalam perhitungan PPh Pasal 21. Metode yang digunakan meliputi pelatihan, penyuluhan, dan asistensi/pembimbingan terkait penghitungan PPh Pasal 21 berdasarkan PP No. 58 Tahun 2023. Kegiatan ini memberikan pemahaman mendalam kepada dokter dan tenaga medis tentang penggunaan tarif efektif melalui presentasi, demonstrasi, dan diskusi interaktif, yang mendapat tanggapan positif dan antusiasme tinggi dari peserta.
Evaluasi Sistem Akuntansi Penghapusan Barang Milik Daerah Melalui Mekanisme Pemindahtanganan Hibah di Badan Pengelola Keuangan dan Aset Daerah Kabupaten Tabalong Paskahyati Simanjuntak, Berlianita; Farida, Lea Emilia; Hikmahwati
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2024): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i1.2381

Abstract

Regional Assets (Barang Milik Daerah/BMD) is one of the critical elements in government administration, and their management must comply with the prevailing laws and regulations, including in the process of disposal. The disposal of regional assets is conducted to reduce maintenance and operational burdens, thereby making government expenditures more efficient. This study aims to evaluate the accounting system for BMD disposal through the grant transfer mechanism at the Regional Financial and Asset Management Agency (BPKAD) of Tabalong Regency. The research employs a case study method with qualitative data obtained through interviews and document collection. The findings reveal that the implementation of the accounting system for BMD disposal through the grant transfer mechanism at BPKAD Tabalong Regency has been effective. This is due to the alignment of related functions, the use of appropriate documents, the maintenance of accurate records, and the procedural network that constitutes the system, all of which comply with Tabalong Regent Regulation Number 22 of 2020 concerning the System and Procedures for Managing Regional Assets.
Tingkat Literasi Keuangan Syariah Siswa Sekolah Menengah Kejuruan (SMK) di Banjarmasin: Studi Kasus SMK Negeri 1 Banjarmasin Aneta Rakhmawati; Lea Emilia Farida
BIMA: Jurnal Bisnis dan Manajemen Vol 4 No 2 (2025): BIMA: Jurnal Bisnis dan Manajemen
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/bima.v4i2.15317

Abstract

This study aims to describe the level of Islamic financial literacy among vocational high school students as part of an effort to enhance young people’s awareness and understanding of Islamic financial principles. The research employed a descriptive quantitative approach, collecting data through a Likert-scale (1–5) questionnaire covering several indicators of knowledge, attitude, and behavior related to Islamic finance. The analysis showed that students’ Islamic financial literacy level was in the moderate to good category, with average indicator scores ranging from 3.0 to 4.0.. These results suggest that students generally have a positive understanding of Islamic financial concepts and practices, although further practical education and experiential learning are needed to strengthen literacy in real-life contexts. The findings are expected to serve as a basis for developing curriculum content and educational strategies on Islamic finance at the secondary education level.
Co-Authors Ahsanul Haq, Ahsanul Andriani Andriani Aneta Rakhmawati Heru Kartika Candra, Heru Kartika Hikmahwati Nailiya Nikmah Noor Safrina Norhidayati, Norhidayati Nurul Mukhlisah, Nurul Nurul Qalbiah, Nurul Paskahyati Simanjuntak, Berlianita Rusman Irwansyah Saptarini, Dessy Lestari Sirajudin Sirajudin Sirajudin Sirajudin . Soehartono, Akhmad Susilowati, Henny Susilowati, Henny Widya Ais Sahla