Articles
<![CDATA[Pengembangan Ekonomi Kreatif: Mengubah Sampah jadi Berkah ]]>
<![CDATA[Meiliyah Ariani]]>;
<![CDATA[Koento Hariono]]>;
<![CDATA[Zulhawati Zulhawati]]>
<![CDATA[ PARAHITA : Jurnal Pengabdian kepada Masyarakat Vol 1, No 1 (2020): Jurnal Pengabdian kepada Masyarakat ]]>
Publisher : <![CDATA[Indonesian Scientific Journal (Jurnal Ilmiah Indonesia) ]]>
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DOI: 10.25008/parahita.v1i1.40
<![CDATA[Pemuda merupakan penggerak perekonomian negara, salah satunya melalui industri kreatif, sehingga mereka harus disiapkan agar bisa bersaing menghadapi pemuda mancanegara seiring dengan telah berlakunya Masyarakat Ekonomi ASEAN (MEA). Industri kreatif mampu mendongkrak perekonomian dan menciptakan lapangan kerja, selain memunculkan peluang bisnis baru bagi generasi muda Indonesia. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk membangun jiwa bisnis para pemuda dengan karakter tangguh dan kreatif melalui pendidikan kewirausahaan demi mengembangkan industri kreatif. Kegiatan tersebut dilakukan menggunakan metoda ceramah, tutorial, diskusi serta pendampingan berkelanjutan yang diakhiri dengan evaluasi penyusunan rencana usaha kreatif. Kegiatan disikapi positif oleh para peserta. Mereka antusias mengikuti proses kegiatan dan menghasilkan karya kreatif berupa tas, tempat pensil, dompet yang dari limbah sampah plastik. Hasil kreatif anak-anak muda itu didistribusikan ke pasar industri kreatif yang tersebar di berbagai kawasan. ]]>
<![CDATA[Penerapan Akuntansi Lingkungan Pada Pengelolaan Limbah Rumah Sakit ]]>
<![CDATA[Meiliyah Ariani]]>;
<![CDATA[Zulhawati Zulhawati]]>;
<![CDATA[Dimas Darmawan]]>
<![CDATA[ PETANDA: Jurnal Ilmu Komunikasi dan Humaniora Vol 3, No 2 (2021): Juni 2021 ]]>
Publisher : <![CDATA[Universitas Prof. Dr. Moestopo (Beragama) ]]>
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DOI: 10.32509/petanda.v3i2.1975
<![CDATA[Studi ini bertujuan untuk mengetahui penerapan akuntansi lingkungan pada pengelolaan limbah dan perlakuan akuntansi terhadap biaya lingkungan di Rumah Sakit Umum Daerah Tanjung Priok. Jenis penelitian yang digunakan adalah deskriptif kualitatif. Data yang digunakan dalam penelitian ini menggunakan data primer. Teknik pengambilan data menggunakan wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa Rumah Sakit Umum Daerah Tanjung Priok telah melakukan pengelolaan limbahnya dengan baik. Proses pengumpulan dan pengemasan telah dilakukan sesuai dengan standar yang diatur oleh KEPMENKES RI Nomor 1204/MENKES/X/2004:3. Keberadaan saluran Instalasi Pengolahan Air Limbah (IPAL) sebagai upaya pencegahan dan mengurangi terjadinya limbah keluar dari proses produksi juga sudah dijalankan dengan baik, namun pengolahan limbah cair tersebut tidak maksimal. Pengolahan limbah cair di Rumah Sakit Umum Daerah Tanjung Priok masih memiliki kendala pada saluran Instalasi Pengolahan Air Limbah (IPAL) karena Rumah Sakit Umum Daerah Tanjung Priok masih menggunakan saluran Instalasi Pengolahan Air Limbah (IPAL) milik Puskesmas terdahulunya yang mengakibatkan beberapa limbah cair milik Rumah Sakit Umum Daerah Tanjung Priok tidak tertampung dan tidak terolah dengan baik.]]>
<![CDATA[The Role Of Religious Morals On Students' Academic Cheating Behavior During Online Learning During The Covic-19 Period ]]>
<![CDATA[Meiliyah Ariani]]>;
<![CDATA[Dian Ismi Islami]]>
<![CDATA[ International Journal of Educational Research and Social Sciences (IJERSC) Vol. 3 No. 5 (2022): October 2022 ]]>
Publisher : <![CDATA[CV. Inara ]]>
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DOI: 10.51601/ijersc.v3i5.504
<![CDATA[Cheating behavior is a dishonest act carried out by someone in order to get a satisfactory end result. Academic cheating is still often done by students, to get high grades. The emergence of a feeling of worry or feeling threatened that is felt because of the inability or less than optimal of a student in completing his college assignments triggers students to commit academic fraud due to various demands from the environment that expect high results and grades. This study aims to determine the effect of academic integrity factors and religious moral factors on student academic cheating during online learning during the Covid-19 period at Prof. University. Dr. Moestopo (Religious) Academic Year 2021-2022 even.The sample method used is purposive sampling. The number of students who were sampled in this study were 350 students of Prof. University. Dr. Moestopo (Religious), Even Semester. The data used is primary data in the form of questionnaires distributed to respondents using google form facilities. This analysis method uses descriptive statistical tests, data quality tests, classical assumption tests, data analysis tests and model suitability tests using the SPSS program.The results showed that religious moral factors and academic integrity had a significant effect on students' academic cheating behavior. Partially, this study shows that religious moral factors have a negative and significant effect, while academic integrity factors have a positive and significant effect on academic cheating behavior in the online learning system.]]>
<![CDATA[IMPLEMENTATION OF MERDEKA BELAJAR KAMPUS MERDEKA (MBKM) ON THE INTEREST OF MOESTOPO UNIVERSITY STUDENTS ]]>
<![CDATA[Meiliyah Ariani]]>;
<![CDATA[Zulhawati]]>
<![CDATA[ Moestopo International Review on Social, Humanities, and Sciences Vol. 2 No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas prof. Dr. Moestopo (Beragama) ]]>
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DOI: 10.32509/mirshus.v2i2.36
<![CDATA[Merdeka Belajar Kampus Merdeka (MBKM) Policy is the right to study for three semesters, namely completing 1 semester (equivalent to 20 credits) and 2 semesters (equivalent to 40 credits) in different study programs at the same university or the same study program at the university. different. The purpose of the research is to prove the effect of student exchange activities, internships or work practices, campus teaching, research or research, humanitarian projects, entrepreneurship, independent studies or projects, and building villages or KKNT in the MBKM program on the interest of students of the Faculty of Economics and Business Moestopo University. The data used in this study is primary data. The sampling technique used purposive sampling technique with 100 respondents. The method used is a multiple regression technique using SPSS 26. The results show that the independent variables of campus teaching, research or research, humanitarian projects, independent studies or projects, and building a village or KKNT have no significant effect on student interest. But the independent variables of student exchange, internship or work practice, and entrepreneurship have a significant effect on interest in learning.]]>
<![CDATA[Pelatihan dan Pendampingan Marketplace Digital sebagai Sarana Promosi dan Transaksi Online ]]>
<![CDATA[Meiliyah Ariani]]>;
<![CDATA[Zulhawati Zulhawati]]>;
<![CDATA[Dede Farhan Aulawi]]>
<![CDATA[ PARAHITA : Jurnal Pengabdian kepada Masyarakat Vol 3, No 2 (2022): Jurnal Pengabdian kepada Masyarakat ]]>
Publisher : <![CDATA[Indonesian Scientific Journal (Jurnal Ilmiah Indonesia) ]]>
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DOI: 10.25008/parahita.v3i2.80
<![CDATA[Marketplace adalah perantara antara penjual dan pembeli di dunia maya. Website marketplace bertindak sebagai pihak ketiga dalam transaksi online dengan menyediakan tempat berjualan dan pilihan pembayaran. Di sisi lain, toko online tidak membutuhkan perantara, karena mereka langsung ke pembeli di platform independen. Menjual melalui toko online membutuhkan banyak kemandirian. Kegiatan pengabdian masyarakat ini dilakukan melalui pelatihan marketplace digital sebagai sarana promosi dan transaksi online untuk memberikan wawasan atas pentingnya pemasaran online dengan memanfaatkan marketplace digital guna meningkatkan pemasaran bagi produk-produk UMKM. Pelaksana kegiatan pengabdian masyarakat ini melibatkan juga tim digital Pengiat Ragam Wisata Nusantara (Prawita) Gerakan Nasional Pencinta Pariwita (GENPPARI). Hasil yang didapat pada pelatihan dan pendampingan ini adalah seluruh peserta antusias mengikuti pelatihan yang dilakukan dua tahap. Pertama dilakukan secara online, dan tahap kedua berupa praktikum secara offline dengan menerapkan protokol kesehatan secara ketat dengan 6- 0 peserta. ]]>
<![CDATA[Pemikiran Moral dan Faktor-Faktor Pribadi Mahasiwa terhadap Perilaku Moral ]]>
<![CDATA[Tri Widyastuti]]>;
<![CDATA[Meiliyah Ariani]]>
<![CDATA[ Jurnal Bisnis Manajemen Vol 16, No 1 (2015): March 2015 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Padjadjaran ]]>
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DOI: 10.24198/jbm.v16i1.30
<![CDATA[This study is aimed to examine the effect of moral reasoning and the student’s personal factors towards moral behaviour of accounting students in the four basic components to behave underlying of any moral actions or moral behaviour of an individual. In addition to that, it is also to examine the effect of accounting student demographic variables such as sex, Grade Point Average (GPA), and age towards their moral behaviour. The sample selected is done by using a purposive sampling method. Research data was collected from Accounting students of Pancasila University, Jakarta within academic enrollment year 2011/2012. The number of samples used are Accounting students of the 5th to 8th semester totaling 150 students. The analysis technique used is a multiple regression in SPPS ver.19. The results of the study shows moral reasoning and student’s personal factors influence positively and significantly towards the moral behaviour of accounting students simultaneously. Meanwhile, student’s personal factors which measured in the level of idealism, level of relativism in partial has positive and significant impact on student’s moral behaviour. And, others student’s personal factors are measured with locus of control, sex, GPA, and age has no significant influence towards moral behaviour partially.]]>
<![CDATA[Pengaruh Sosialisasi, Sanksi, dan Kepercayaan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Pph Pasal 21 ]]>
<![CDATA[Meiliyah Ariani]]>;
<![CDATA[Defrianto Defrianto]]>;
<![CDATA[Zulhawati Zulhawati]]>
<![CDATA[ Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 3 No 02 (2016) ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2016.003.02.13
<![CDATA[A B S T R A C T This study aims to determine the effect of Socialization Taxes, Penalties Tax, and Trust Officers Against Taxes on Individual Taxpayer Compliance in Tax Paying Income Tax Article 21 (Empirical Study KPP Pratama Jakarta Kebayoran Lama). Data were obtained from the questionnaire (primary). analysis of the data model used in this research is multiple regression analysis. Sampling was done by accidental sampling method (Convenience Sampling). Based on the results of data analysis using SPSS 23 shows that the t-test results prove the hypothesis that socialization tax and penalties tax have no effect, while the effect on the confidence of taxpayer compliance in paying taxes Income Tax Article 21 on KPP Pratama Jakarta Kebayoran Lama. F-test results prove the hypothesis that socialization tax, penalties tax, and the trust officers against taxes has a positive influence on tax compliance in paying taxes Income Tax Article 21 on KPP Pratama Jakarta Kebayoran Lama. A B S T R A K Penelitian ini bertujuan untuk mengetahui Pengaruh Sosialisasi Pajak, Sanksi Pajak, dan Kepercayaan terhadap Aparat Pajak dalam Kepatuhan Individu Wajib Pajak Membayar Pajak PPh pasal 21 (Studi Empiris KPP Pratama Jakarta Kebayoran Lama). Data penelitian diperoleh dari kuesioner (primer). analisis model data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Pengambilan sampel dilakukan dengan metode accidental sampling (Convenience Sampling). Berdasarkan hasil analisis data dengan menggunakan SPSS 23 menunjukkan bahwa hasil hipotesis t-test membuktikan bahwa sosialisasi pajak dan sanksi pajak tidak berpengaruh, sedangkan kepercayaan terhadap aparat pajak berpengaruh pada kepatuhan dari wajib pajak dalam membayar pajak PPh pasal 21 di KPP Pratama Jakarta Kebayoran Lama. Hasil hipotesis f-test membuktikan bahwa sosialisasi pajak, sanksi pajak, dan kepercayaan terhadap aparat pajak memiliki pengaruh positif pada kepatuhan wajib pajak dalam membayar pajak PPh pasal 21 di KPP Pratama Jakarta Kebayoran Lama. JEL Classification: H26, H83]]>
<![CDATA[Implementation of Green Accounting in Efforts to Prevent Environmental Pollution to Support Business Continuity ]]>
<![CDATA[Meiliyah Ariani]]>;
<![CDATA[Zulhawati]]>
<![CDATA[ Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 5 No 1 (2023): International Journal of Business, Humanities, Education and Social Sciences ]]>
Publisher : <![CDATA[Universitas Teknologi Yogyakarta ]]>
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DOI: 10.46923/ijbhes.v5i1.245
<![CDATA[The application of the Green Accounting method is a discourse that is influenced and influences the environment. Accounting itself grows and develops along with the development of society. Environmental problems are not only a problem for regulators and the government as executors but also for economic actors to create an environmentally friendly mindset and attitude. One example is that many business owners still have a place of business but do not think about the impact of the generated business waste. This study aims to find out, analyze and provide conclusions about whether the waste of Batik Houses in the Kembangan area of West Jakarta has a waste disposal mechanism. The costs incurred in waste treatment, find out the efforts of Batik Houses in dealing with environmental pollution and analyze the effectiveness and efficiency of Batik Houses in treating their waste if reviewed from an accounting perspective. Based on the results of the research, the waste of Batik Houses in the Kembangan area of West Jakarta is still not efficient in managing the waste it produces because the managed waste treatment still has a negative impact on the surrounding community in terms of accounting for the efforts made by Batik Houses are still not effective in handling the results from the pollution of the waste they produce, this is proven by the absence of a clear financing analysis regarding the management of batik house waste so that it is not yet feasible in waste treatment.]]>
<![CDATA[Pelatihan Corporate Intelligence pada Badan Pengelola Keuangan Haji di Jakarta ]]>
<![CDATA[Ariani, Meiliyah]]>;
<![CDATA[Zulhawati, Zulhawati]]>;
<![CDATA[Aulawi, Dede Farhan]]>
<![CDATA[ PARAHITA : Jurnal Pengabdian kepada Masyarakat Vol 4, No 1 (2023): Jurnal Pengabdian kepada Masyarakat ]]>
Publisher : <![CDATA[Indonesian Scientific Journal (Jurnal Ilmiah Indonesia) ]]>
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DOI: 10.25008/parahita.v4i1.99
<![CDATA[Corporate Intelligence is focused on the collection and analysis of facts and other information that responds to the needs of key decision makers in the face of: major corporate action decisions that are high risk and complex and contain extraordinary risks or other important considerations required from Information collected from a variety of sources, including online information, subscriptions to highly specialized databases, hard-to-find public records, and knowledgeable and experienced individuals. Analysts risk extracting key facts from the public and their subject domains to a rigorous analytical framework. This process connects various pieces of information, forming illustrations and procedures. The results support sustainable business practices by offering informed and trusted decisions in all commercial contexts. Conversely, the costs associated with violations – from regulatory and legal fines to the reputation and good name of the company can be significant. The implementation of this community service activity collaborates with university lecturers Prof. Dr. Moestopo and Yogyakarta University of Technology who are also involved in the National Love Lovers Tourism Movement (GENPPARI). This training was given to personnel of the Risk Management Committee of the Hajj Financial Management Agency (BPKH) Jakarta and the results of this training were carried out to provide an understanding of the application of intelligence science in the implementation of organizational objectives as mandated by law. Starting from planning, implementing and supervising the receipt, development and expenditure of Hajj funds in order to provide the maximum benefit to Hajj pilgrims. The participants of this training were very enthusiastic because the discussion and question and answer sessions made the training atmosphere lively with various kinds of questions so that participants could ask questions related to the material presented.]]>
<![CDATA[The urgency of implementation SAK EP in replacing SAK ETAP in savings and loan cooperatives ]]>
<![CDATA[Asmara, Rina Yuliastuty]]>;
<![CDATA[Kamil, Islamiah]]>;
<![CDATA[Ariani, Meiliyah]]>
<![CDATA[ Central Community Development Journal Vol. 4 No. 1 (2024): June 2024 ]]>
Publisher : <![CDATA[Privietlab ]]>
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DOI: 10.55942/ccdj.v4i1.320
<![CDATA[Savings and Loans Cooperatives (KSP) play an important role in the community’s economy, especially in providing financial access to their members. However, in man- aging their finances, many KSPs still use the Entity Without Public Accountability Financial Accounting System (SAK ETAP). This Community Service aims to ana- lyze the urgency of implementing Financial Accounting Standards for Fund Manage- ment Entities (SAK EP) as a replacement for SAK ETAP in the KSP context. The community service method is carried out through socialization, training and direct assistance to KSP administrators and members in implementing SAK EP. Com- munity Service Results show that the implementation of SAK EP in KSP provides significant benefits, including increased transparency, accountability and reliability of financial information. The use of SAK EP also helps KSP in meeting regulatory requirements and increasing the trust of members and external parties such as banks and the government. Apart from that, this community service also strengthens un- derstanding and accounting skills for KSP administrators and members, which in turn can improve the quality of financial management and overall KSP business growth. This community service emphasizes the urgency of implementing SAK EP in replacing SAK ETAP in KSP as an important step towards better financial gov- ernance, which has a positive impact on the economic growth of society as a whole.]]>
