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<![CDATA[ANALISIS KINERJA KEUANGAN UNIT PENGELOLA KEUANGAN (UPK) DESA MONTONG ARE DITINJAU DARI RASIO PROFITABILITAS TAHUN 2015-2020 ]]>
<![CDATA[Saepul Pahmi]]>
<![CDATA[ Jurnal Ilmiah Global Education Vol. 4 No. 1 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 1, Maret 2023 ]]>
Publisher : <![CDATA[LPPM Institut Pendidikan Nusantara Global ]]>
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DOI: 10.55681/jige.v4i1.624
<![CDATA[This study aims to determine the financial performance of the Montong Are Village Financial Management Unit (UPK) using the profitability ratio measurement tool. This research is expected to provide an overview of the ability of the Montong Are Village UPK to manage resources to generate good profits. This research was conducted at the Montong Are Village Financial Management Unit (UPK) which is engaged in the distribution of revolving loan funds. The research method used in this study is a descriptive method, namely by describing the profitability ratios and then comparing them with the standard financial ratios. The results of this study indicate that for five years from 2015-2020 the results of the calculation of financial ratios show fluctuating values, both ROA, ROE, NPM, and GPM ratios. The ROA ratio shows the lowest figure of 4% and the highest of 11%. Likewise with ROE where the lowest ratio figure is 5% and the highest is 12%. Meanwhile, the lowest GPM and NPM ratios are 15% and 6% respectively and the highest is 28% and 15%.]]>
<![CDATA[GROSS PROFIT ANALYSIS OF RICE SEED SALES PT. FARMERS (PERSERO) SPB KEDIRI IN WEST LOMBOK ]]>
<![CDATA[Massuki Fitri, Syarifah]]>;
<![CDATA[Pahmi, Saepul]]>
<![CDATA[ Jurnal Ilmiah Ilmu Manajemen Vol 2 No 1 (2020): Januari : Jurnal Ilmiah Ilmu Manajemen ]]>
Publisher : <![CDATA[Universitas Gajah Putih ]]>
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DOI: 10.55542/juiim.v2i1.301
<![CDATA[This study aims to determine the factors that influence changes in gross profit of rice seed sales at PT. Pertani (Persero) SPB Kediri, West Lombok. The type of research used in this research is descriptive quantitative. Data collection techniques used in this study were interviews and documentation. Based on the calculation results, it can be concluded that the factors that affect changes in gross profit are sales factors, selling price changes, production quantity changes, changes in the cost of goods sold per unit product, and changes in the quantity of cost of goods sold due to changes in the quantity produced. sold or produced and changes in gross profit vary, predominantly due to changes in the cost of goods sold.]]>
<![CDATA[PERFORMANCE ANALYSIS OF REALIZATION OF REGIONAL INCOME AND EXPENDITURE BUDGET (APBD) REVIEWED FROM FINANCIAL RATIO ]]>
<![CDATA[Suandi, Suandi]]>;
<![CDATA[Pahmi, Saepul]]>
<![CDATA[ Jurnal Ilmiah Ilmu Manajemen Vol 2 No 2 (2020): Juli : Jurnal Ilmiah Ilmu Manajemen ]]>
Publisher : <![CDATA[Universitas Gajah Putih ]]>
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DOI: 10.55542/juiim.v2i2.302
<![CDATA[This study aims to determine the financial performance of the NTB provincial government by using financial statement analysis of the NTB provincial revenue and expenditure budget for the 2010-2017 fiscal year. The type of research used in this research is comparative descriptive. The processed money data is a summary of the regional income and expenditure budget for the 2010-2017 fiscal year obtained from the regional financial and asset management agency. The results of the study show that: 1) regional growth and spending are good; 2) the level of independence of the NTB province is classified as participatory; 3) the level of effectiveness of the province of NTB is quite effective; 4) the efficiency level of the province of NTB is classified as very efficient; 5) the degree of fiscal decentralization is quite sufficient; 6) the allocation of funds for operating expenditures is prioritized over capital expenditures. Based on the calculation results, it can be concluded that the financial performance of the province of NTB is quite effective and very efficient. Thus, government management must be willing to increase and maximize PAD for the following years.]]>
<![CDATA[Identifikasi Penggunaan Media Pembelajaran dalam Proses Belajar-Mengajar di SMA Kota Mataram ]]>
<![CDATA[Lestari, Tri Ayu]]>;
<![CDATA[Jamaluddin, Jamaluddin]]>;
<![CDATA[Pahmi, Saepul]]>
<![CDATA[ Jurnal Ilmiah Profesi Pendidikan Vol. 8 No. 4 (2023): November ]]>
Publisher : <![CDATA[Fakultas Keguruan dan Ilmu Pendidikan, Universitas Mataram ]]>
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DOI: 10.29303/jipp.v8i4.1640
<![CDATA[Guru sering menggunakan berbagai jenis media pembelajaran untuk mendukung proses pengajaran dan meningkatkan efektivitas pembelajaran di sekolah. Penelitian ini bertujuan untuk mengidentifikasi media pembelajaran yang digunakan oleh guru mata pelajaran biologi dan menganalisis kendala yang dihadapi oleh siswa SMA di kota Mataram dalam memanfaatkan media tersebut. Pengumpulan data yang digunakan dalam penelitian ini menggunakan teknik observasi, wawancara, dan angket. Observasi dan wawancara dilakukan kepada guru untuk mengetahui jenis-jenis media yang digunakan oleh guru dalam pembelajaran biologi di kelas. Penyebaran angket atau kuesioner dilakukan kepada 80 siswa untuk mengetahui kendala yang dihadapi siswa SMA di kota Mataram dalam menggunakan media tersebut. Hasil dari survei kemudian diklasifikasikan berdasarkan respons siswa. Data diperoleh dari mata pelajaran biologi di 8 sekolah di kota Mataram yang terdiri dari 2 MAN dan 6 SMAN. Hasil Identifikasi menunjukkan Media pembelajaran biologi yang digunakan guru di MAN dan SMAN kota mataram terdiri dari LKPD (16%), powerpoint (32%), video (8%), poster (8%), media realis (16%), media games (12%), dan LMS (8%). Penggunaan berbagai media ini membantu menciptakan pengalaman pembelajaran yang kaya dan menarik bagi siswa. Kendala yang dihadapi siswa saat menggunakan media pembelajaran yaitu aksesbilitas yang terbatas, keterbatasan keterampilan teknologi, kurangnya dukungan teknis, gangguan distraksi dan kesulitan dalam beradaptasi.]]>
<![CDATA[SOSIALISASAI PERHITUNGAN HARGA POKOK PENJUALAN DAN HARGA JUAL PRODUK PADA PELAKU UMKM DI DESA SADE KABUPATEN LOMBOK TENGAH ]]>
<![CDATA[Utami, Luh]]>;
<![CDATA[Azzindani, Rahmatia]]>;
<![CDATA[Suandi, Suandi]]>;
<![CDATA[Pahmi, Saepul]]>;
<![CDATA[Wardhani, Kania]]>;
<![CDATA[Algifari, Muhammad Daelami]]>
<![CDATA[ Devote: Jurnal Pengabdian Masyarakat Global Vol. 3 No. 2 (2024): Devote : Jurnal Pengabdian Masyarakat Global, Juni 2024 ]]>
Publisher : <![CDATA[LPPM Institut Pendidikan Nusantara Global ]]>
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DOI: 10.55681/devote.v3i2.2913
<![CDATA[Small and medium businesses have an important role as drivers of the economy in Indonesia. However, various obstacles that arise can hinder its development, especially problems in the financial sector. MSMEs' difficulties in determining the cost of goods sold and selling prices can affect their profits and business sustainability. The outreach was carried out to provide knowledge and understanding for MSME players so they can calculate the cost of goods sold and selling prices correctly. This community service activity was carried out in Sade Village, Central Lombok Regency, which was attended by MSME actors in the tourist village. The aim of this service is to provide knowledge and understanding for MSMEs in determining the cost of goods sold and the selling price of products. This activity was carried out on March 6 2024. The results of the activity showed that the socialization provided could provide positive benefits for participants. This can be seen from the alignment of the material presented with the participants' needs as well as the participants' enthusiasm in participating in this activity.]]>
<![CDATA[PELATIHAN PELAPORAN PAJAK SECARA ONLINE BAGI KARYAWAN PT BANGUN SUKSES LESTARI UNTUK TAHUN PAJAK 2024: PENINGKATAN KOMPETENSI DAN KEPATUHAN PAJAK DI ERA DIGITAL ]]>
<![CDATA[Pahmi, Saepul]]>;
<![CDATA[Pratiwi, Widia]]>;
<![CDATA[Yuliartia, Dina]]>
<![CDATA[ Devote: Jurnal Pengabdian Masyarakat Global Vol. 3 No. 4 (2024): Devote : Jurnal Pengabdian Masyarakat Global, Desember 2024 ]]>
Publisher : <![CDATA[LPPM Institut Pendidikan Nusantara Global ]]>
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DOI: 10.55681/devote.v3i4.3416
<![CDATA[Online tax reporting via the e-filing system is now an obligation for taxpayers in Indonesia, including companies that have tax obligations. However, not all employees in companies understand well how to report taxes online. Therefore, online tax reporting training is very important to improve employee skills in carrying out tax obligations correctly. This program aims to provide training to PT BSL employees on effective ways to use the online tax reporting system, as well as increase their awareness of the importance of tax compliance. In implementing this program, the PKM team carried out training activities which included an introduction to the e-filing system, practice filling out SPT, as well as outreach regarding the latest tax regulations. The expected result is increased employee understanding of online tax reporting and maintained tax compliance in the company.]]>
<![CDATA[PELATIHAN PENGISIAN PELAPORAN SURAT PEMBERI TAHUAN PAJAK TAHUNAN WAJIB PAJAK PRIBADI BAGI STAF LEMBAGA PERLINDUNGAN ANAK ]]>
<![CDATA[Pahmi, Saepul]]>;
<![CDATA[Pratiwi, Widiya]]>;
<![CDATA[Yuliartika, Dina]]>
<![CDATA[ Masyarakat: Jurnal Pengabdian Vol. 2 No. 1 (2025) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Dan Pengembangan Harapan Ananda ]]>
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DOI: 10.58740/m-jp.v2i1.319
<![CDATA[Pelaporan pajak merupakan salah satu aspek penting dalam sistem perpajakan yang mempengaruhi penerimaan negara dan keberlanjutan pembangunan ekonomi. Namun, meskipun pelaporan pajak adalah kewajiban bagi setiap wajib pajak, banyak tantangan yang dihadapi dalam pelaksanaannya, baik dari sisi administrasi maupun kepatuhan wajib pajak. Pelaporan Surat Pemberitahuan Tahunan (SPT) Pajak merupakan kewajiban yang harus dipenuhi oleh setiap wajib pajak di Indonesia. Dalam sistem perpajakan, Surat Pemberitahuan Tahunan memiliki peran yang sangat penting untuk menjaga transparansi dan akuntabilitas pajak, serta memastikan keadilan dalam pemungutan pajak. Meskipun sering dianggap sebagai beban administratif, pelaporan Surat Pemberitahuan Tahunan dapat memberikan manfaat yang signifikan bagi wajib pajak, baik dari sisi hukum, ekonomi, maupun sosial. Berdasarkan hal itu maka kami mengadakan kegiatan pelatihan pelaporan Surat Pemberitahuan Tahunan pajak bagi staf Lembaga Perlindungan Anak Nusa Tenggara Barat agar dapat membantu para staf dalam pelaporan pajak.]]>
<![CDATA[Studi Literatur: Akuntansi Lingkungan dan Sustainability Perusahaan ]]>
<![CDATA[Widiya Pratiwi]]>;
<![CDATA[Saepul Pahmi]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v3i5.3888
<![CDATA[Dalam rangka pencapaian laba, perusahaan sebagai salah satu entitas terkadang mengorbankan aspek sosial dan lingkungan. Dimana dampak tanggung jawab sosial dan lingkungan dari kegiatan operasi perusahaan tidak terbatas pada investor. Kepentingan publik dan lingkungan juga perlu mendapat perhatian perusahaan sebagai dukungan atas operasi perusahaan. Pelestariann lingkungan disamping bermanfaat bagi masyarakat sekitar juga bermanfaat bagi perusahaan khususnya perusahaan yang memanfaatkan lingkungan dan memperoleh keuntungan dari lingkungan. Urgensi akuntansi lingkungan sebagai bentuk tanggung jawab perusahaan dalam pengelolaan lingkungan adalah sebagai suatu sistem informasi akuntansi yang menyediakan informasi mengenai aspek lingkungan. Hal ini dimaksudkan agar pihak manajemen dapat meningkatkan kinerja lingkungan sekaligus kinerja keuangannya yang secara tidak langsung akan berdampak pada keberlanjutann perusahaan dalam jangka Panjang.]]>
<![CDATA[ANALISIS KEBANGKRUTAN BERBASIS ALTMAN Z-SCORE SEBAGAI MITIGASI KEBANGKRUTAN UMKM PARIWISATA DI SEOKOTONG LOMBOK BARAT ]]>
<![CDATA[Pahmi, Saepul]]>;
<![CDATA[Pratiwi, Widiya]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 1 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI ]]>
Publisher : <![CDATA[Akuntansi research UGR ]]>
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DOI: 10.54712/aliansi.v8i1.382
<![CDATA[This study aims to analyze financial ratios using the Z-score bankruptcy analysis on CV Tiga Dara, which is a tourism MSME in the Sekoktong region of West Lombok Regency. The Z-score analysis used in this study is intended to measure the financial health of the company using a sample of financial statements for the reporting period from January to December 2024. The data used in this study is secondary data taken from financial statements processed into financial ratios as used in the Altman Z-Score analysis. The results of this research show that the Z-score value obtained is 3.658, which means that financially, CV Tiga Dara is in the safe zone, indicating that the company has a healthy financial condition and does not have a significant risk of bankruptcy. Additionally, the company can also be considered to have good financial prospects and can improve its performance to achieve its business goals in the future, as the risks arising from financial management, whether from the ability to generate profits or from future debt risks, are still considered to be in a safe and healthy zone.]]>
<![CDATA[PENGARUH MODEL PEMBELAJARAN MAKE A MATCH TERHADAP KEMAMPUAN KOMUNIKASI ILMIAH PADA MATERI SISTEM PEREDARAN DARAH MANUSIA ]]>
<![CDATA[LESTARI, TRI AYU]]>;
<![CDATA[PAHMI, SAEPUL]]>
<![CDATA[ CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 4 No. 2 (2024) ]]>
Publisher : <![CDATA[Pusat Pengembangan Pendidikan dan Penelitian Indonesia ]]>
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DOI: 10.51878/cendekia.v4i2.2887
<![CDATA[This study was conducted with the aim of exploring the impact of the cooperative learning model type "make a match" on students' scientific communication skills, particularly focused on the human circulatory system material. The research adopts a quasi-experimental design with a non-equivalent control group design. The subjects of the study consisted of students from classes VIII-A and VIII-C at SMP Negeri 3 Keruak, totaling 48 students. Data was collected through tests using essay questions to assess students' scientific communication skills. Hypothesis analysis was performed using the Independent Sample T-Test, while the effectiveness of the "make a match" learning model and the conventional learning model aided by PowerPoint media in improving students' scientific communication skills was measured using the N-Gain test. The results of the study indicate that the "make a match" learning model has a significant impact on students' scientific communication skills, particularly on the human circulatory system material. The N-Gain test results for the experimental class were 0.59 and for the control class were 0.31, confirming that the "make a match" learning model has a relatively high effectiveness in enhancing students' scientific communication skills related to this material. ABSTRAKPenelitian ini dilakukan dengan tujuan mendalami dampak dari penerapan model pembelajaran kooperatif tipe make a match terhadap kemampuan siswa dalam berkomunikasi ilmiah, khususnya terfokus pada materi sistem peredaran darah manusia. Penelitian ini mengadopsi desain quasi experimental dengan bentuk non-equivalent control group design. Subjek penelitian terdiri dari siswa kelas VIII-A dan VIII-C SMP Negeri 3 Keruak, yang berjumlah 48 siswa. Data penelitian dikumpulkan melalui tes menggunakan instrumen soal uraian untuk menilai kemampuan siswa dalam berkomunikasi ilmiah. Analisis hipotesis menggunakan uji Independent Sample T-Test, sementara efektivitas dari model pembelajaran make a match dan model pembelajaran konvensional yang dibantu dengan media power point dalam meningkatkan kemampuan komunikasi ilmiah siswa diukur menggunakan uji N-Gain. Hasil penelitian menunjukkan bahwa model pembelajaran make a match memiliki dampak yang signifikan terhadap kemampuan siswa dalam berkomunikasi ilmiah, khususnya pada materi sistem peredaran darah manusia. Uji N-Gain untuk kelas eksperimen yaitu sebesar 0,59 dan kelas kontrol sebesar 0,31, hal tersebut menegaskan bahwa model pembelajaran make a match memiliki efektivitas yang cukup tinggi dalam meningkatkan kemampuan komunikasi ilmiah siswa terkait materi tersebut.]]>
