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Optimalisasi Peningkatan Kapasitas SDM dan Pengelolaan Keuangan Berbasis Akuntansi Sederhana bagi Pelaku UMKM di Kelurahan Harjosari II Sari, Dian Purnama; Suginam, Suginam; Wardayani, Wardayani
Journal of Social Responsibility Projects by Higher Education Forum Vol 5 No 3 (2025): Maret 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v5i3.7208

Abstract

This community service activity is carried out to increase the capacity of human resources (HR) and simple accounting-based financial management for MSME actors in Harjosari II. Many micro and small business actors do not have an adequate understanding of financial management and HR management, so they often face various obstacles in running and developing their businesses. Through this activity, the participants were given hands-on training on the importance of systematic financial records and strategies in managing human resources more effectively. The implementation method includes identifying the needs of MSME actors, preparing training materials, implementing training, and evaluating. From the activities that have been carried out, the results show that the majority of participants have increased understanding and awareness in implementing better management practices in finance and HR. Thus, this service is expected to be able to make a real contribution in strengthening the competitiveness and sustainability of MSME businesses in Harjosari II.
Integrative Systematic Review on the Impact of AI-Based Training Programs on Motivation and Performance of Non-Academic Educational Staff Mubarrak, Husni; Sari, Vina Winda; Nurhayati, Nurhayati; Wardayani, Wardayani; Suginam, Suginam; Mesran, Mesran
TIN: Terapan Informatika Nusantara Vol 6 No 2 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v6i2.8071

Abstract

This study aims to systematically review how artificial intelligence (AI)-based training affects the motivation and performance of non-academic educational staff in educational institutions. The review employed a Systematic Literature Review (SLR) approach, analyzing 20 selected articles from SCOPUS, Web of Science, and SINTA databases. Findings reveal that AI-based training contributes to improved work efficiency, employee engagement, and adaptive skills. However, its impact on work motivation is highly dependent on digital literacy, training design, and managerial support. The study also highlights a lack of integrative models that link AI training, motivation, and performance in a cohesive framework. The findings offer theoretical contributions to the development of digital HRM in education and practical insights for designing inclusive and adaptive AI-based training. This study’s limitations include the scarcity of longitudinal data, dominance of research from developed countries, and limited contextual insights from Southeast Asia. Future research is encouraged to apply empirical and longitudinal approaches to strengthen causal understanding and contextual applicability
LAPORAN KASUS : ANALISIS KASUS FRAKTUR DALAM PERSPEKTIF MEDIS, BIOETIK DAN ISLAM Wardayani, Wardayani; Putra, Fadil Mula; Mappaware, Nasrudin Andi; Rijal, Syamsu; Mokhtar, Shulhana; Makmun, Armanto; Syamsu, Rachmat Faisal
PREPOTIF : JURNAL KESEHATAN MASYARAKAT Vol. 8 No. 2 (2024): AGUSTUS 2024
Publisher : Universitas Pahlawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/prepotif.v8i2.26918

Abstract

Fraktur adalah kerusakan kontinuitas susunan tulang yang terjadi karena trauma, stres berulang dan kelemahan abnormal pada tulang (fraktur patologis). Dalam kaidah dasar bioetik diketahui terdapat 4 aspek, yaitu: Beneficence, non-maleficence, autonomy, dan justice. Dalam perspektif islam yaitu surah Al- Qasas ayat 77, surah Asy-Su'ara ayat 80, surah Al-Maidah ayat 2, dan H.R Bukhari. Maqasid  Al Shariat mengandung 5 nilai yaitu Hifz ad din, Hifz an nafs, Hifz al maal, hifz al nasl dan hifz al aql. Dalam  perspektif  ilmu  fiqih  terdiri  atas  lima  kaidah  yaitu Al-Umuru  Bi  Maqashida,  La  Dharar  wala Dhirara,  Al-Masyaqqah  Tajlibut  Tasyir,  Al-Yaqinu  La  yuzalu  bi  syak  dan  Al-Adatu  Muhakkamah Laporan kasus ini adalah laki laki usia 21 tahun dengan sulit berjalan akibat terjatuh dari tangga saat memasang lampu sekitar 3 bulan yang lalu. Pemeriksaan fisik d regio femur dextra tampak deformitas (+), edema (-), bone exposure (-), nyeri tenderness (-),  ROM terbatas, sensibilitas baik, pulsasi arteri radialis dan ulnaris teraba, CRT < 2 detik. Pada pemeriksaan foto polos femur dextra didapatkan kesan Fraktur transversa nonunion 1/3 proksimal os femur dextra dengan displacement fragmen proksimal ke anterior. Untuk itu pasien di diagnosis fraktur femur non union. Untuk tatalaksana pada pasien, dilakukan Tindakan ORIF. Dalam perspektif kaidah dasar bioetik autonomy  dan beneficence, serta  memenuhi  nilai  Maqasid  Al  Shariat  yaitu Hifz  an  nafs serta  kaidah fiqih La Dharar wala Dhirara. Kesimpulan dari kasus ini bahwa seorang laki laki dengan fraktur femur non union, dilakukan tindakan sesuai indikasi medis, memenuhi kaidah dasar bioetik, etika klinik dan kaidah fiqih.
Posisi Dosen Berdasarkan Kompetensi Pembelajaran Online di Masa Pandemi Covid-19: Lecturer Position Based on Online Learning Competencies During the Covid-19 Pandemic Supriyanto, Supriyanto; Wardayani, Wardayani; Nugroho, Ngajudin; Anggraini, Dewi; Rachmawati, Yeni
BISMA Cendekia Vol. 1 No. 2 (2021): BISMA Cendekia - Januari 2021
Publisher : Politeknik Cendana

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Abstract

Pandemi Covid-19 berdampak pada perubahan proses belajar mengajar, yang sebelumnya menggunakan sistem luar jaringan (offline), kemudian berubah menjadi dalam jaringan (online). Perubahan tersebut mendorong adanya adaptasi dari sarana dan prasarana perkulian serta kesiapan dari mahasiswa maupun dosen. Penelitian ini bertujuan untuk mengetahui posisi dosen berdasarkan kompetensi pembelajaran online pada masa pandemi Covid-19.  Metode penelitian menggunakan metode deskriptif  yang bermaksud untuk melakukan pemetaan persepsi mahasiswa terhadap kompetensi dosen berdasarkan pembelajaran online, sedangkan Metode analisis data yang digunakan adalah Multi Dimensional Scaling (MDS). Ghozali (2018), menyatakan bahwa  Multi Dimensional Scaling (MDS) merupakan teknik statistik yang digunakan untuk mengambarkan struktur dimensional seperangkat obyek atau stimuli. Populasi merupakan seluruh mahasiswa baru Politeknik Cendana Angkatan 2020,  dengan sampel sebanyak 30 orang, sedangkan obyek persepsi sebanyak 7 (tujuh) orang dosen pengampu mata kuliah pada Semeter I. Hasil penelitian diperoleh nilai persepsi terendah sebesar 3,67 dan  nilai persepsi tertinggi sebesar 8,20. Hasil uji statistik sesuai dengan Output Joint Plot terdapat 7 orang dosen yang terletak pada kuadran 1 dan 1 orang orang dosen terletak pada kuadran 3. Pada atribut persepsi terdapat 5 atribut yang terletak pada kuadran yang sama serta 1 atribut terletak pada kuadran yang berbeda.  
IMPLEMENTATION OF EMKM FINANCIAL ACCOUNTING STANDARDS IN PREPARING FINANCIAL STATEMENTS AT FAMILY STORES Simamora, Khairisa Putri; Wardayani, Wardayani
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This research was conducted on the Toko Family business which is one of the MSMEs in Jl. Mulya Dusun III Buntu Desa Sidodadi. Kec. Biru-biru Kab. Deli Serdang. The purpose of this study is to determine the application of SAK EMKM financial statement preparation in family stores. The research methods chosen were qualitatively descriptive. According to the findings, this family store does not keep detailed records, only records expenses and income, and has no records such as income statement and balance sheet, so financial statements according to SAK EMKM not using Notes on financial statements. According to SAK EMKM, these are currently the contents of the annual financial statements that MSMEs must prepare.
GREEN ACCOUNTING HAS A POSITIVE IMPACT ON FINANCIAL PERFORMANCE, AND THIS IMPACT IS STRENGTHENED BY THE IMPLEMENTATION OF GCG Wardayani, Wardayani; Lubis, Desy Irana Dewi
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.5177

Abstract

Abstract: Purpose:The existence of the Sei Mangkei Special Economic Zone (SEZ) actually has legitimacy in the community, but it still has an impact on environmental pollution, so a comprehensive improvement in environmental management is needed. The solution to this pollution can be realized by budgeting costs for environmental management or green accounting. Now, investors have consciously begun to add environmental aspects in determining investment instruments, so that Good Corporate Governance (GCG) is needed in its management. The implementation of GCG will have a positive impact on companies to encourage corporate concern for the surrounding environment. Method:The method used in this study is quantitative analysis, namely determining the influence of Green Accounting (Environmental Performance/X1 and Environmental Costs/X2) on Financial Performance (ROA and ROE/Y) and GCG (Z) moderating Green Accounting and Financial Performance. Findings:The study was conducted in companies already operating in the Sei Mangkei Special Economic Zone (SEZ) that have participated in the Company Performance Assessment Program (PROPER) issued by the Ministry of Environment and Forestry and include environmental costs. The data used are Financial Reports, Annual Reports, Sustainability Reports, and Company PROPER rating data. Partial Least Square (PLS)-SEM is the data analysis used with the help of SmartPLS software version 3.0. The results of this study are that Green accounting has a positive effect on financial performance, and this effect is strengthened by the implementation of GCG. Novelty: lies in its focus on companies operating in the Sei Mangkei Special Economic Zone (SEZ), a strategic industrial area in Indonesia that faces serious environmental challenges. Unlike previous research, green accounting is measured comprehensively through both environmental performance and environmental costs. Moreover, this study uniquely examines the moderating role of Good Corporate Governance (GCG), showing that governance practices strengthen the positive effect of green accounting on financial performance.  Keywords: Accounting, Environment, Performance, Finance, GCG
Peningkatan Kompetensi Guru dalam Pemanfaatan Teknologi Kecerdasan Buatan sebagai Penunjang Media Pembelajaran di Sekolah Alam Saputra, Imam; Wardayani, Wardayani; Sari, Dian Purnama; Supriyanto, Supriyanto; Hidayat, Rahmat
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): January 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i3.2920

Abstract

The rapid development of Artificial Intelligence (AI) technology requires educators to possess adaptive digital literacy to enhance the quality of learning. This international community service project aims to improve the competence of teachers at Sekolah Alam Istana Hati Binjai in utilizing AI technology as a supporting instrument for learning media. The initiative was spearheaded by the ADA Research Center through strategic collaboration with Universiti Utara Malaysia (UUM), the Indonesian Institute of Technology and Business, and various other supporting higher education institutions. The method employed was Collaborative Community Engagement, featuring intensive workshops and personalized hands-on mentoring for 16 teachers across elementary, junior high, and senior high school levels. The training focused on understanding AI ethics, prompt engineering, and the creation of automated visual learning media. The results demonstrated a significant increase in the participants' digital literacy, with the average evaluation score rising from 48.5 to 86.0. All participants (100%) successfully produced digital learning media relevant to the nature school curriculum. The discussion in this article highlights that cross-country collaboration provides global motivation for local educators to adopt technology without abandoning environment-based educational philosophies. It is concluded that strengthening AI literacy for teachers is a crucial step in minimizing the digital divide and improving the efficiency of educational administration at the nature school level