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All Journal Disease Prevention and Public Health Journal JEA17: Jurnal Ekonomi Akuntansi SHAHIH : Journal of Islamicate Multidisciplinary Measurement : Jurnal Akuntansi Journal of Geoscience, Engineering, Environment, and Technology Jurnal Akuntansi Syariah (JAkSya) eProceedings of Art & Design JGEN : Jurnal Pengabdian Kepada Masyarakat PASAI : Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi Syariah (JAkSya)
Dewi Sri Rahayu, Dewi Sri
POLTEKKES Kemenkes Yogyakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Anak Homeschooling: Studi Pada Keluarga Pelaku Homeschooling Khairi, Alfin Miftahul; Rahayu, Dewi Sri
SHAHIH: Journal of Islamicate Multidisciplinary Vol 3, No 2 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shahih.v3i2.1379

Abstract

Homeschooling can be an alternative to education in addition to existing formal education. Because of children learn everything, they must be controled and supervised by parents. Family must have a strong commitment in carrying out them. This research is a phenomenological approach focused on discussing the phenomenon of homeschooling. The purpose of this study was to find out the learning methods used in the learning process and the results obtained from the learning process through homeschooling. Data collection uses the method of observation, interviews and documentation. Data analysis used descriptive qualitative method and data validity was done by triangulation. The results are in the behavioristic approach, children love the learning process because it is fun and can be anywhere. Cognitively, children can adjust their ability to learn. In humanistic children they are aware of the conditions and environment around them. 2) Learning Outcomes show children's progress in cognitive, affective and psychomotor.
PENETAPAN KESADAHAN TOTAL (CaCO3) AIR SUMUR DI DUSUN CEKELAN KEMUSU BOYOLALI DENGAN METODE KOMPLEKSOMETRI Astuti, Dian Wuri; Rahayu, Muji; Rahayu, Dewi Sri
Kes Mas: Jurnal Fakultas Kesehatan Masyarakat Vol 9, No 2 (2015): Kes Mas: Jurnal Fakultas Kesehatan Masyarakat
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.031 KB) | DOI: 10.12928/kesmas.v9i2.2273

Abstract

Background: Water is a basic requirement for human life, both in terms of quantity and quality have not been fulfilled can have a large impact on the problems that are often found in water service that the quality of groundwater and river water used by the people who are less qualified as clean water even in some places even unfit for use. One of the chemical parameters in terms of water quality is the number of the element content of Mg2+ and Ca2+ in the presence of water commonly called water hardness. Hardness in water is not desired either for domestic use or for industrial use. This study aims to determine the total hardness of water wells in the village Cekelan District of Kemusu Boyolali, whether in accordance with PERMENKES RI 416/Menkes/PER/IX/1990 on water quality standards. Methods: This was a descriptive observational study. The sample under study is taken directly from the existing wells in the village Cekelan random as many as 44 samples. Laboratory tests by the titration method complexometry. Results: The total hardness (CaCO3) water wells that have been examined is 2.0 mg/L to 520 mg/L. Conclusion: Total hardness (CaCO3) water wells in village Cekelan Kemusu Boyolali indicates that there are 11,36% samples were ineligible and 88,64% samples qualify. Keywords: Total hardness (CaCO3), Water well, Complexometry
OPTIMALISASI PENERAPAN PEDOMAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN (ISAK) NO 35 PADA LAPORAN KEUANGAN MASJID AL-IKHLAS BLURU PERMAI SIDOARJO Wadhah, Ambar Nabilah; Rahayu, Dewi Sri; Anwar, Chairil
Jurnal Akuntansi Syariah (JAkSya) Vol 4, No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.13146

Abstract

Optimizing the Financial Accounting Standards Interpretation (ISAK) No.35 guidelines is very important for mosque non-profit organizations to ensure accountability and transparency in financial management. This research aims to collect financial reports for the Al-Ikhlas Bluru Permai Sidoarjo Mosque adjusted to ISAK 35. The method used is qualitative description through observation, documentation and interviews. The results of the research state that the mosque's financial reports only record receipts and expenditures, so they do not meet ISAK 35 standards. Financial recording is only carried out if there is cash in and cash out (cash basis). Then the amount of money coming in, money going out, and the amount of cash is reported every Friday by conveying it through the mosque's microphone. It is recommended that mosque administrators increase their understanding of non-profit accounting standards and implement a comprehensive accounting cycle to improve transparency and accountability in fund management. By implementing ISAK 35, it is hoped that mosques can prepare financial reports that are more comprehensive, accurate and in accordance with ISAK guidelines, so that public confidence in the management of mosque funds increases. The importance of transparent and accurate financial reports is not only for internal accountability but also to maintain the trust of donors and the wider community.Keywords: Accountability; Financial Reports; ISAK 35; Mosque; Non-Profit Optimalisasi penerapan pedoman Interprestasi Standar Akuntansi Keuangan (ISAK) No.35 sangat penting bagi organisasi nirlaba masjid untuk memastikan akuntabilitas dan transparansi dalam pengelolaan keuangan. Penelitian ini bertujuan mengevaluasi laporan keuangan Masjid Al-Ikhlas Bluru Permai Sidoarjo disesuaikan dengan ISAK 35. Metode yang digunakan deskripsi kualitatif melalui observasi, dokumentasi, dan wawancara. Hasil penelitian menyatakan bahwa laporan keuangan masjid hanya mencatat penerimaan dan pengeluaran, sehingga tidak memenuhi standar ISAK 35. Pencatatan keuangan hanya dilakukan apabila terdapat kas masuk dan kas keluar (cash basis). Kemudian jumlah uang masuk, uang keluar, dan jumlah uang tunai dilaporkan setiap hari Jumat dengan disampaikan melalui microphone masjid. Disarankan agar pengurus masjid meningkatkan pemahaman tentang standar akuntansi nirlaba dan menerapkan siklus akuntansi secara menyeluruh untuk memperbaiki transparansi dan akuntabilitas pengelolaan dana. Dengan penerapan ISAK 35, diharapkan masjid dapat menyusun laporan keuangan yang lebih komprehensif, akurat, dan sesuai pedoman ISAK, sehingga kepercayaan masyarakat terhadap pengelolaan dana masjid meningkat. Pentingnya laporan keuangan yang transparan dan akurat tidak hanya untuk akuntabilitas internal tetapi juga untuk menjaga kepercayaan para donatur dan masyarakat luas.Kata Kunci: Akuntabilitas; ISAK 35; Laporan keuangan; Masjid; Nirlaba
PENGARUH COMPUTER ANXIETY DAN COMPUTER SELF EFFICACY TERHADAP MINAT MAHASISWA AKUNTANSI UNIVERSITAS NAHDLATUL ULAMA SIDOARJO MENGGUNAKAN SOFTWARE AKUNTANSI Wicaksono, Achmad; Rohmah, Firda Yusnafa; Rahayu, Dewi Sri
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 2 (2024): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i2.6395

Abstract

Perkembangan teknologi informasi telah mengubah paradigma bisnis dan profesi, termasuk dalam bidang akuntansi. Akuntan perlu memanfaatkan perangkat lunak akuntansi secara efektif untuk mengikuti perkembangan teknologi tersebut. Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris tentang computer anxiety dan computer self efficacy terhadap minat mahasiswa dalam menggunakan software akuntansi. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel populasi mahasiswa akuntansi Universitas Nahdlatul Ulama Sidoarjo yang mengikuti mata kuliah Aplikasi Komputer Akuntansi pada angkatan 2020-2021. Sampel diambil menggunakan metode probabilitas sampling dengan simple random sampling. Data primer dikumpulkan melalui penyebaran kuisioner kepada 40 responden, sedangkan data sekunder diperoleh dari berbagai sumber, termasuk jurnal, buku, dan data lainnya. Teknik pengumpulan data mencakup penggunaan kuisioner, uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji hipotesis, dan uji koefisien determinasi. Analisis data dilakukan menggunakan perangkat lunak SPSS versi 22. Hasil penelitian menunjukkan bahwa minat mahasiswa akuntansi dalam menggunakan software akuntansi dipengaruhi oleh tingkat computer anxiety dan computer self efficacy. Uji t (parsial) menunjukkan bahwa computer anxiety memiliki pengaruh positif dan signifikan terhadap minat mahasiswa akuntansi, sementara computer self efficacy tidak berpengaruh secara signifikan secara individu. Namun, secara keseluruhan, keduanya memiliki dampak positif dan signifikan terhadap minat mahasiswa.
THE INFLUENCE OF GREEN ACCOUNTING AND PROFITABILITY ON THE FIRM VALUE OF THE COAL INDUSTRY IN 2019-2023 Rahayu, Dewi Sri; Wicaksono, Achmad; Muzakki, Kafidin; Fahriani, Dian
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.13089

Abstract

The study aims to analyze the impact of green accounting implementation and profitability levels on the firm value of coal industry companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. Green accounting reflects a company's transparency in disclosing environmental-related costs, while profitability provides insights into its ability to generate profits. This research adopts a quantitative approach using descriptive methods and multiple linear regression analysis to evaluate the relationships between variables. The sample consists of 15 companies selected based on specific criteria. The findings indicate that the implementation of green accounting significantly affects firm value, as companies with more transparent environmental reporting tend to have higher valuations. Furthermore, profitability plays a crucial role in enhancing firm value, suggesting that companies with stable earnings are more attractive to investors. Overall, these two factors simultaneously influence firm value, although other variables also contribute. These findings highlight the importance of implementing green accounting as part of a sustainability strategy and improving profitability to strengthen a company's competitiveness in the capital market.
Pendampingan Pelaporan SPT Tahunan Orang Pribadi Melalui E-Filing di Mall Ciplaz Sidoarjo Rahayu, Dewi Sri; Wicaksono, Achmad; Rohmah, Firda Yusnafa; Parahita, Alifia Sabina; Mubarok, Muhammad Syahrul; Hariyanto, Widia Eka; Almufidah, Evi Zahroh; Praciana, Yuvi Arinta
PASAI : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2023): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/pasai.v2i2.138

Abstract

Abstract The aim of this community service activity is to provide assistance in reporting individual annual tax returns via E-Filing at Ciplaz Mall Sidoarjo. The method used in this community service activity is to provide assistance and services to taxpayers which is carried out offline. This activity was carried out from the beginning of February to the end of March 2023. Before going into the field, the tax volunteer team formed a team involving accounting students from Nahdlatul Ulama University Sidoarjo through interview selection and other things. The result of this community service activity is that taxpayers who are assisted can submit their annual tax returns on time, correctly, clearly and completely. Apart from that, it can also increase the tax compliance of individual taxpayers in the Sidoarjo area. Keywords: Taxes, SPT Reporting, E-Filing, Volunteers, Sidoarjo. Abstrak Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk melakukan pendampingan pelaporan SPT tahunan orang pribadi melalui E-Filing di Mall Ciplaz Sidoarjo. Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat ini adalah memberikan pendampingan dan pelayanan kepada wajib pajak yang dilakukan secara luring. Kegiatan ini dilakukan di awal Februari hingga akhir Maret 2023. Sebelum terjun ke lapangan, tim relawan pajak membentuk tim yang melibatkan mahasiswa akuntansi Universitas Nahdlatul Ulama Sidoarjo melalui seleksi wawancara dan lain-lain. Hasil kegiatan pengabdian kepada masyarakat ini adalah wajib pajak yang dilakukan pendampingan dapat menyampaikan SPT Tahunannya secara tepat waktu dengan benar, jelas, dan lengkap. Selain itu juga dapat meningkatkan kepatuhan pajak wajib pajak orang pribadi yang berada di wilayah Sidoarjo. Kata Kunci: Pajak, Pelaporan SPT, E-Filing, Relawan, Sidoarjo
Pemberdayaan Literasi Anak Melalui Edukasi Kreatif Berbasis Canva dan Infografis Ramah Lingkungan Pada Era Digital di Desa Sukabumi Sari, Nurul Qolbi Puspita; Wati, Febry Mustika; Rahayu, Dewi Sri; Bintang P, Adven Putra; Adrian, Mohamad Rizki; Setiyawan, Muhammad
JGEN : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 5 (2025): JGEN : Jurnal Pengabdian Kepada Masyarakat, Oktober 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/jgen.v3i5.1227

Abstract

Kuliah Kerja Nyata (KKN) Tematik merupakan salah satu bentuk pengabdian kepada masyarakat dalam rangka pelaksanaan Tridarma Perguruan Tinggi. Kegiatan ini dilaksanakan di Dukuh Ringin Putih, Desa Sukabumi, Kecamatan Cepogo, Kabupaten Boyolali, selama satu bulan dengan fokus pada peningkatan literasi digital dan pemahaman teknologi di kalangan masyarakat. Permasalahan utama yang ditemukan melalui observasi awal adalah rendahnya keterampilan digital anak-anak sekolah dasar serta minimnya pemanfaatan media digital di lingkungan desa. Untuk menjawab permasalahan tersebut, mahasiswa melaksanakan program kerja berupa pelatihan Canva, pembuatan infografis ramah lingkungan, serta kegiatan sosial keagamaan yang melibatkan siswa, guru, perangkat desa, anak-anak TPA, dan masyarakat umum. Hasil kegiatan menunjukkan bahwa seluruh program terlaksana dengan baik, tertib, dan sesuai rencana, serta memberikan dampak nyata berupa peningkatan keterampilan digital, kesadaran sosial, dan partisipasi aktif masyarakat. Secara keseluruhan, kegiatan KKN ini tidak hanya menjawab kebutuhan desa, tetapi juga memperkuat hubungan antara mahasiswa, masyarakat, dan pemerintah desa. Dengan demikian, KKN ini memberikan manfaat jangka pendek sekaligus menjadi pondasi bagi pemberdayaan masyarakat yang berkelanjutan.
PERANCANGAN STRATEGI PROMOSI KUNYIRU CAFE DAN RESTO Rahayu, Dewi Sri; Prahara, Gema Ari; Hidayattuloh, Muhammad
eProceedings of Art & Design Vol. 10 No. 2 (2023): April 2023
Publisher : Telkom University

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

Abstract

Orang – orang memilih cafe sebagai tempat dengan berbagai alasan tertentu, memindahkan  kegiatan  sehari  –  hari  mereka  ke  cafe  seperti  mengerjakan  tugas, mengobrol bersama teman, ataupun sekedar mencari hiburan. Kunyiru Cafe dan Resto sudah  berdiri  sejak  tahun  2017  dan  berada  di  tengah  Kota  Bandung,  tepatnya  di  Jl. Pasundan No. 90 dengan konsep bikers. Sang pemilik membuka usaha ini sesuai dengan hobinya  kepada  motor  besar  hingga  motor  sport. Latar  belakang  masalah  dalam perancangan  ini  adalah  kurangnya  awereness masyarakat mengenai  Kunyiru  Cafe  dan promosi yang masih kurang baik dilakukan sehingga kurangnya minat dan pengetahuan para  target  audiens mengenai  Kunyiru  Cafe.  Dalam  perancangan  strategi  promosi  ini menggunakan  metode  penelitian  kualitatif,  observasi,  wawancara,  kuisioner  hingga metode analisis SWOT (Strenghts, Weakness, Opportunity, Threats) dan AISAS (Attention, Interest, Search, Action).  Lalu  teori  yang  digunakan  diantaranya  adalah  teori  promosi, iklan, media, komunikasi dan Desain Komunikasi Visual. Hasil dari perancangan ini adalah merancangan strategi promosi untuk Kunyiru Cafe dengan mengedepankan USP (Unique Selling Point)  dari  cafe,  yaitu  cafe  dengan  konsep  bikers dan  penyajian  makanan menggunakan nyiru. Dengan mengadakan < Bikers Kostum Day < yang bertempat di Kunyiru Cafe dan Resto dan beberapa kegiatan hingga merchandise yang akan dibagikan pada saat acara tersebut dilaksanakan.  Kata Kunci : cafe, bikers, promosi, metode penelitian, strategi promosi. 
OPTIMALISASI PENERAPAN PEDOMAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN (ISAK) NO 35 PADA LAPORAN KEUANGAN MASJID AL-IKHLAS BLURU PERMAI SIDOARJO Wadhah, Ambar Nabilah; Rahayu, Dewi Sri; Anwar, Chairil
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.13146

Abstract

Optimizing the Financial Accounting Standards Interpretation (ISAK) No.35 guidelines is very important for mosque non-profit organizations to ensure accountability and transparency in financial management. This research aims to collect financial reports for the Al-Ikhlas Bluru Permai Sidoarjo Mosque adjusted to ISAK 35. The method used is qualitative description through observation, documentation and interviews. The results of the research state that the mosque's financial reports only record receipts and expenditures, so they do not meet ISAK 35 standards. Financial recording is only carried out if there is cash in and cash out (cash basis). Then the amount of money coming in, money going out, and the amount of cash is reported every Friday by conveying it through the mosque's microphone. It is recommended that mosque administrators increase their understanding of non-profit accounting standards and implement a comprehensive accounting cycle to improve transparency and accountability in fund management. By implementing ISAK 35, it is hoped that mosques can prepare financial reports that are more comprehensive, accurate and in accordance with ISAK guidelines, so that public confidence in the management of mosque funds increases. The importance of transparent and accurate financial reports is not only for internal accountability but also to maintain the trust of donors and the wider community.Keywords: Accountability; Financial Reports; ISAK 35; Mosque; Non-Profit Optimalisasi penerapan pedoman Interprestasi Standar Akuntansi Keuangan (ISAK) No.35 sangat penting bagi organisasi nirlaba masjid untuk memastikan akuntabilitas dan transparansi dalam pengelolaan keuangan. Penelitian ini bertujuan mengevaluasi laporan keuangan Masjid Al-Ikhlas Bluru Permai Sidoarjo disesuaikan dengan ISAK 35. Metode yang digunakan deskripsi kualitatif melalui observasi, dokumentasi, dan wawancara. Hasil penelitian menyatakan bahwa laporan keuangan masjid hanya mencatat penerimaan dan pengeluaran, sehingga tidak memenuhi standar ISAK 35. Pencatatan keuangan hanya dilakukan apabila terdapat kas masuk dan kas keluar (cash basis). Kemudian jumlah uang masuk, uang keluar, dan jumlah uang tunai dilaporkan setiap hari Jumat dengan disampaikan melalui microphone masjid. Disarankan agar pengurus masjid meningkatkan pemahaman tentang standar akuntansi nirlaba dan menerapkan siklus akuntansi secara menyeluruh untuk memperbaiki transparansi dan akuntabilitas pengelolaan dana. Dengan penerapan ISAK 35, diharapkan masjid dapat menyusun laporan keuangan yang lebih komprehensif, akurat, dan sesuai pedoman ISAK, sehingga kepercayaan masyarakat terhadap pengelolaan dana masjid meningkat. Pentingnya laporan keuangan yang transparan dan akurat tidak hanya untuk akuntabilitas internal tetapi juga untuk menjaga kepercayaan para donatur dan masyarakat luas.Kata Kunci: Akuntabilitas; ISAK 35; Laporan keuangan; Masjid; Nirlaba
Architectural Element Analysis of Channel Deposits in The Cipamingkis River Section, Jatiluhur Formation Gani, Reza Moh. Ganjar; Girabie, Ludwi; Revanda, Naufal Fajar; Sunarie, Cecep Yandri; Pahlevi, Raihan Shaib; Rahayu, Dewi Sri
Journal of Geoscience, Engineering, Environment, and Technology Vol. 11 No. 1 (2026): JGEET Vol 11 No 01 : March (2026)
Publisher : UIR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jgeet.2026.11.1.24766

Abstract

Architectural element analysis on the channel has been held with the length of the object study more than 3 kilometers in the Cipamingkis River Jatiluhur Formation. The channel deposit and association of the channel are generally influenced by the turbidity system in the slope setting. The determination of architectural elements in this study must consider the stratigraphic record, characterized by facies, facies association, internal geometry, and bounding surface. The study area has seven lithofacies and must be grouped into three facies associations. Channel elements are generally filled with coarse-grained sediment material and show amalgamation, thickened beds, and gradation of sandstone. There is fine-grained material that was found, such as siltstone, which indicates a levee element that has an older stratigraphic position than the channel element. Four-channel elements can be distinguished based on the characteristics of the constituent materials and their internal geometry. The vertical stack creates a channel complex in the study area, with channel element evolution starting from incision, and the last phase is aggradation-migration.
Co-Authors Achmad Wicaksono Adrian, Mohamad Rizki Almufidah, Evi Zahroh Arisman, Ari Bintang P, Adven Putra Cecep Yandri Sunarie Chairil Anwar Depy Muhamad Pauzy Dian Fahriani Dian Wuri Astuti Gani, Reza Moh. Ganjar Girabie, Ludwi Hariyanto, Widia Eka hidayattuloh, muhammad Kafidin Muzakki Khairi, Alfin Miftahul Mubarok, Muhammad Syahrul Muhammad Setiyawan Muji Rahayu Pahlevi, Raihan Shaib Parahita, Alifia Sabina Praciana, Yuvi Arinta Prahara, Gema Ari Revanda, Naufal Fajar Rohmah, Firda Yusnafa Sari, Nurul Qolbi Puspita Wadhah, Ambar Nabilah Wati, Febry Mustika