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Peningkatan Literasi Akuntansi UMKM melalui Perhitungan HPP dan Laporan Keuangan di Desa Babakan Madang Permatasari, Putri; Hambani, Susy; Setiawan, Ade Budi; Asmin, Erny Amriani; Maulana, Iman; Radianto, Syifa Auladina; Sofyah, Siti; Solehah, Siti; Dewi, Sri Eka
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2025): Desember
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v5i3.21526

Abstract

Desa Babakan Madang menghadapi tantangan dalam pengelolaan UMKM karena rendahnya literasi akuntansi, khususnya dalam pencatatan biaya dan penyusunan laporan keuangan, yang menghambat proses pengambilan keputusan usaha. Kegiatan pengabdian ini bertujuan mengatasi masalah tersebut dengan meningkatkan literasi akuntansi pelaku UMKM melalui pendampingan langsung dalam pencatatan Harga Pokok Produksi (HPP) dan pembuatan laporan keuangan sederhana. Metode yang digunakan meliputi observasi, sosialisasi, pelatihan, dan pendampingan langsung, dievaluasi menggunakan pre-test dan post-test serta observasi perilaku. Hasilnya menunjukkan keberhasilan yang konsisten dengan tujuan, ditandai dengan peningkatan rata-rata pemahaman akuntansi sebesar 45% dan lonjakan signifikan dalam tingkat konsistensi pencatatan transaksi UMKM dari 20% menjadi 80%. UMKM kini mampu menyusun HPP komprehensif (termasuk biaya tenaga kerja dan overhead) dan laporan sederhana hingga Neraca Saldo, yang memperkuat pemisahan dana pribadi dan usaha. Implikasi dari kegiatan ini adalah peningkatan kapasitas manajerial, daya saing, akuntabilitas, dan transparansi usaha (selaras dengan prinsip amanah ekonomi Islam), yang pada akhirnya mendukung penguatan ekonomi lokal dan perbaikan akses ke pembiayaan syariah. Untuk keberlanjutan, direkomendasikan pelatihan lanjutan berbasis digital, termasuk pengembangan Sistem Pencatatan Digital Berbasis Syariah (Tahap II), dan pembentukan Kelompok Belajar Akuntansi UMKM.
Development of Discovery Learning-Based E-Module with Video Demonstration to Improve Students’ Conceptual Understanding on Reaction Rate and Chemical Equilibrium Hardeli; Sakinah Alora, Bundani; Mulyani, Sri; permatasari, Putri
Phenomenon : Jurnal Pendidikan MIPA Vol. 14 No. 2 (2024): Jurnal Pendidikan MIPA
Publisher : Faculty of Science and Technology, Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/phen.2024.14.2.25765

Abstract

Learning chemistry concepts such as reaction rate and chemical equilibrium often pose challenges for students due to their abstract nature and limited opportunities for laboratory practice. This research aims to determine the validity, practicality, and effectiveness of the discovery learning-based emodule with a video demonstration on high school students' reaction rate and chemical equilibrium subjects. The type of research carried out was education design research (EDR) with the Plomp development model. This research involved six chemistry lecturers of the Faculty of Mathematics and Natural Sciences and Faculty of Engineering Universitas Negeri Padang. Teachers and students at the high school level from several schools were also involved in this research. Questionnaires, observations, interviews, and post-test and pretest scores were used to retrieve data. Based on the results, it was known that the two e-modules were in the valid category with values of 0.866 and 0.892. Furthermore, both e-modules have practicality values of 0.85 and 0.84 from teachers, respectively, and 0.96 and 0.87 from students, putting them in the practical category. The effectiveness values of the two e-modules were 0.59 and 0.67, so they were categorized as quite effective. The effectiveness of the developed e-module was evaluated based on the improvement of students’ conceptual understanding in the cognitive domain.
The Implementation of The JKN Mobile Application as an Effort to Improve the Quality of Health Services in Indonesia: Literature Review Nabilah, Hanifah; Permatasari, Putri; Vi'aqila El-Tsana, Ashfiya; Puanurani Anggitya Abdillah, Ratu; Rohadatul 'Aisy, Afifah
Jurnal Kesehatan - STIKes Prima Nusantara Vol 15 No 3 (2024): Jurnal Kesehatan Volume 15 Nomor 3 Tahun 2024
Publisher : LPPM Universitas Prima Nusantara Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35730/jk.v15i3.1181

Abstract

Background : Management Information System (MIS) plays a crucial role in developing and improving the quality of health services. The Mobile JKN application is one example of the development of information systems and a form of digital transformation in the health sector. Purpose : The purpose of this study is to understand the extent to which the Mobile JKN application has succeeded in improving access to health services for the community and identify inhibiting factors in its use. Methods : This study used Literature Review design. Articles were searched from Google Scholar, PubMed and Science Direct using relevant keywords, then selected according to the criteria and objectives of the study. Results : The results showed that the use of the Mobile JKN application contributed positively to improving service quality. Conclusion : The conclusion of this study is that although there are still some obstacles, the Mobile JKN application is proven to be effective in increasing public satisfaction with health services, as well as helping to overcome the deficit of health workers and infrastructure.
Development of Numeracy Learning Media to Improve Critical Thinking Skills of Sixth-Grade Students in Elementary Schools in Central Jakarta Permatasari, Putri; Susanto, Ahmad; Sofian Hadi, Muhamad
Journal of Practice Learning and Educational Development Vol. 6 No. 1 (2026): Journal of Practice Learning and Educational Development (JPLED) in Press
Publisher : Global Action and Education for Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58737/jpled.v6i1.973

Abstract

This study aims to develop numeracy learning media in the form of a numeracy board and examine its effectiveness in improving the critical thinking skills of sixth-grade elementary school students in Central Jakarta. The research was motivated by the low achievement in numeracy and critical thinking, as indicated by the 2024 education report and interviews with teachers, which showed that mathematics was one of the least favored subjects due to conventional teaching methods. The research method employed was Research and Development (R&D) with the ADDIE model, which consists of analysis, design, development, implementation, and evaluation. The research subjects were 56 sixth-grade students from SDN Gondangdia 05 and SDN Cikini 01 Pagi, Menteng District. Research instruments included critical thinking skill tests, student and teacher questionnaires, and observation sheets. Validation results showed excellent feasibility ratings, with 92% from material experts, 96% from design experts, and 97% from language experts, while teachers rated 94% and students 97%, indicating that the media was practical and engaging in the learning process. The pretest average score was 50.54, while the posttest average increased to 86.05, with an improvement of 35.51%. The t-test showed a significant difference with p < 0.05, and the N-Gain score of 0.72 was categorized as high, indicating that the numeracy board was effective in enhancing critical thinking skills. Therefore, the numeracy board is proven to be feasible, practical, and effective as interactive mathematics learning media that supports the development of higher-order thinking skills.
Dye-Sensitized Solar Cell (DSSC) with TiO2-Cu and Natural Pigmented Dye Hardeli, Hardeli; Sanjaya, Hary; Novita, Indri Panca; Luli, Rahmaneta; Yunita, Lasmi; Agdisti, Nurul Fadilah; Permatasari, Putri
Jurnal Riset Kimia Vol. 17 No. 1 (2026): March
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jrk.v17i1.821

Abstract

Dye-Sensitized Solar Cells (DSSC) are solar cells that use dye as a sensitizer. Titanium dioxide (TiO2) is a semiconductor that is frequently used in DSSC. However, the effectiveness of TiO2 can decrease due to electron and hole recombination. In this study, copper metal (Cu) was electrodeposited onto the TiO2 layer, where Cu plays a role in forming a barrier layer to reduce electron recombination. Anthocyanins are natural dyes with a broad light spectrum that can be used as a photon absorber in the DSSC. Anthocyanins in this study were extracted from red grape skin (Vitis Vinifera), jengkol skin (Pithecellobium jiringa), senduduk fruit (Melastoma malabathricum L), and mangosteen peel (Garcinia Mangostana L). To create a more stable organic dye, the dye is co-pigmented with salicylic acid. The XRD characterization of the layers revealed a diffraction pattern indicating the presence of anatase-phased and size reduction on TiO2-Cu layers. As a result, the DSSC performance increased. SEM-EDS analysis was performed to determine surface morphology and identify Cu metal. FTIR analysis of dyes revealed the presence of specific anthocyanin groups. The UV-Vis characterization revealed the effect of co-pigmentation on the dye absorption area. The highest DSSC performance with TiO2-Cu coating and co-pigmented dye was achieved in the DSSC by electrodepositing Cu on the TiO2 layer while using grape skin as a dye source.
Co-Authors Adani, Jihan Ade Budi Setiawan Ade Putri, Anisa Ade Putri, Annisa Agdisti, Nurul Fadilah Agung Handayanto Agung Wibowo Agus Faisal, Vava Imam Agustina Aibah Ain, Qurratul Alfia, Nurul Alifah, Farah Anandyra, Devina Alyssa Anggraini, Mela Ratri Anggraini, Nur Tyas Anjani, Adela Rolis Apriyani, Desi Ardan, Adyuta Astari, Rizka Dwi Astuti, Winda Dwi ATHIA, PUTRI Aulia, Mifta Azahra, Sabrina Azzahra, Reyna Zulieta Budhi Oktavia Buwana, Bangkit Satria Cahya, Meyga Damayanti, Putri Dewi, Sri Eka Dwi Agustini, Dwi Dwi Susanto Edeniah, Siti Eksa Rusdiyana, Eksa Eny Lestari Erny Amriani Asmin Fadhilah, Said Faiz, Imaduddin Muhammad Fajrin, Nuril Fe, Didi Febrian, Muhammad Rae Febriyanti, M.Med.Kom, Syafrida Nurrachmi Ferdiansyah, Aditya Punta Ferdiansyah, Firman Azza Feronika, Widi Gilang Yubiliana Gusmar Lina, Resi Hambani, Susy Hanafi, Hamzah Harahap, Riri Indah Nitami Hardeli Hardeli Hardeli Hardy, Fathinah Ranggauni Hary Sanjaya Hasanalita, Hasanalita Hendra, H Iqbal, Maulana Ahnaf Iskandarsyah, Aulia Joko Winarno Kambuaya, Gideon Ezra Khilda, Isna Noor Komar Sutriah Liany, Lusy Lukman Hakim, Dori Luli, Rahmaneta Luviansyah, Daffa Marina Ery Setyawati Maulana, Iman Melani, Wahyu Mohammad Khotib Muhammad Ismail Musthofa, Muhammad Safrudin Nabilah, Hanifah Nawandini, Silvia Novita, Indri Panca Nugroho, Cahyo Bagus Tri Nugroho, Feberian Oktaviani, Amalia Dwi Pratama, Gana Wendy Pratiwi, Rizma Citra Puanurani Anggitya Abdillah, Ratu Pulungan, Rafiah Maharani Purnamasari, Juni Putra, Andhika Dwi Armana Putri , Siti Nuralfina Putri, Desinta Yulyana Rachmavianti, Nafiza Radianto, Syifa Auladina Rahma, Septia Nur Rahmah Hida Nurrizka Rahman, Julia Fitria Ramadhan, Raja Syahrul Ratna Kusuma, Ratna Ratnasari, Raden Roro Hesti Rayhani, Wulida Retno Martanti Endah Lestari Rizki Alfajri Rohadatul 'Aisy, Afifah Rosiana Saepul Anwar Sakinah Alora, Bundani sandhika Sapja Anantanyu, Sapja Satria, Epi Sekarraya, Indira Cahya Shakila, Puteri Sharadea, Sharadea Sharadea, Sharadea Shidiq, Ngarifin Shintya, Dini Sindi Siroj, Fadhlurrohman Siti Solehah, Siti Sofian Hadi, Muhamad Sofyah, Siti Sri Mulyani Sri Vandayuli Riorini Sugihardjo Sugihardjo Sugihardjo Suminah Suminah, Suminah Suryono Suryono Susanto, Ahmad Suwarto Suwarto Totok Wahyu Abadi Utami, Nisabela Dian Utami, Oktavia Reza Uzer, Amrina Vi'aqila El-Tsana, Ashfiya Wibowo, Faletehan Razhade Wijonarko, Wijonarko Wilda Dwi Apriliyani Wiradana, Angga Wulandari, Ade Tika Yanti, Suri Yunita Sari Yunita, Fitrin Yunita, Lasmi Zayyan, Evan Zonalia Fitriza