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All Journal Segara Widya: Jurnal Penelitian Seni Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Economic, Bussines and Accounting (COSTING) Diglosia: Jurnal Kajian Bahasa, Sastra, dan Pengajarannya Journal of Epidemiology and Public Health International Journal of Community Service Learning Jurnal EDUTECH Undiksha Competitive Jurnal Akuntansi dan Keuangan Jurnal Mantik Jurnal Informasi dan Teknologi TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Nusantara Science and Technology Proceedings Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis International Journal Software Engineering and Computer Science (IJSECS) Journal of Social Research Jurnal Ekonomi Trisakti Jurnal Pendidikan Transformatif Abdi Jurnal Publikasi Journal of Research and Publication Innovation Intelektual : Jurnal Penelitian Dosen Akuntansi SABAJAYA Jurnal Pengabdian Kepada Masyarakat An Nuqud: Journal of Islamic Economics Jurnal Osadhawedyah bidang Medis dan Kesehatan JAKBS JPNM : Jurnal Pustaka Nusantara Multidisiplin Mutiara: Multidiciplinary Scientifict Journal Triwikrama: Jurnal Ilmu Sosial Kohesi: Jurnal Sains dan Teknologi Papanda Journal of Mathematics and Sciences Research Rampai Jurnal Hukum JEBD Neraca Manajemen, Akuntansi, dan Ekonomi La-Tahzan: Jurnal Pendidikan Islam Jurnal Indonesia : Manajemen Informatika dan Komunikasi Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Murabbi: Pendidikan Guru Madrasah Ibtidaiyah AL-BAHTS: Jurnal Ilmu Sosial, Politik, dan Hukum Manajemen : Jurnal Ekonomi Jurnal Nusa Manajemen Journal of Media and Communication Jurnal Ilmu Manajemen Dan Pendidikan Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management Ruhui Rahayu: Jurnal Pengabdian Kepada Masyarakat AT-TAKLIM: Jurnal Pendidikan Multidisiplin Jurnal Ekonomi, Manajemen, Akuntansi JIMEK Journal of Computer Science and Technology Application Kagami : Jurnal Pendidikan dan Bahasa Jepang
Purwanti
Sekolah Tinggi Ilmu Ekonomi PPI, Tangerang, Indonesia
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Literasi Digital Sebagai Sarana Pengembangan Kemampuan Berpikir Kritis Di Era Digital Niken Wahyuningrum; Purwanti
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 3 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this research is to determine the role of digital literacy as a means of developing critical thinking skills in the digital era. The method used in this research is a qualitative method, namely by reviewing literature related to the research object, such as: books, journals, magazines, newspapers, research results reports, etc. The data obtained was then analyzed using descriptive methods to describe the phenomenon studied. The results of this research show that digital literacy is a very important skill in developing critical thinking abilities in the digital era. With rapid advances in technology and information, society is required to have skills in filtering and evaluating information effectively. Challenges such as information overload and lack of awareness of the importance of source verification require serious attention. The proposed digital literacy development strategy includes comprehensive digital education, critical thinking training through digital media, and increasing technology-based creativity. This means that digital literacy is an important skill for facing the complexities of the digital era and helping people develop critical thinking skills.
Peran Literasi Digital dalam Meningkatkan Kemampuan Berpikir Kritis untuk Mendukung Pengambilan Keputusan yang Efektif Devi Herlina; Purwanti
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 3 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini membahas pentingnya literasi digital dalam meningkatkan kemampuan berpikir kritis yang dibutuhkan untuk membuat keputusan yang tepat di zaman digital. Literasi digital merujuk pada kemampuan untuk dengan bijak mengakses, mengelola, mengevaluasi, dan menganalisis informasi digital. Seiring dengan pesatnya kemajuan teknologi, literasi digital juga mencakup keterampilan dalam menggunakan perangkat teknologi, mencari informasi yang relevan, mengidentifikasi bias, serta melawan disinformasi. Berpikir kritis merupakan keterampilan kognitif yang melibatkan analisis, evaluasi, dan sintesis informasi untuk pengambilan keputusan dan penyelesaian masalah. Penelitian ini meneliti hubungan antara literasi digital, berpikir kritis, dan proses pengambilan keputusan. Hasil penelitian menunjukkan bahwa literasi digital yang baik memungkinkan individu menggunakan informasi dengan bijaksana, dan kemampuan berpikir kritis membantu mengurangi bias dalam pengambilan keputusan, baik di tingkat pribadi maupun organisasi. Untuk menghadapi tantangan di era digital, kolaborasi antara keluarga, pendidikan, pemerintah, dan sektor teknologi sangat diperlukan.
Pentingnya Literasi Digital untuk Meningkatkan Kemampuan Berpikir Kritis dan Kemampuan Pemecahan Masalah Mahasiswa di era digital Aida Fiqtianisa; Purwanti
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 3 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Digital literacy is essential to improve students' critical thinking and problem-solving skills in the modern era. The purpose of this study is to reveal the importance of digital literacy. This study involved students aged 18 to 24 as respondents, using qualitative methods and a grounded research approach. Researchers were able to gain a better understanding of the relationship between digital literacy, critical thinking and problem solving in higher education as data was collected through participatory observation and in-depth interviews. According to this research, students who acquire digital literacy through technology-based learning can acquire better critical thinking and problem-solving skills. The results of this study can be the basis for better educational policies that help students prepare themselves to face challenges in the technological era.
Efektivitas Pendekatan Pembelajaran Berdiferensiasi untuk Meningkatkan Literasi Numerasi Siswa Suryatama, Handika; Rozaq, Ramadhan Rifana; Purwanti; Siswanto, Deny Hadi
MURABBI Vol. 3 No. 2 (2024): Jurnal Murabbi
Publisher : Prodi PGMI STAI Sabili Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69630/jm.v3i2.48

Abstract

This study aims to determine the effectiveness of the differentiated learning approach to improve students' numeracy literacy. The type of research used is a quasi-experimental study, with 60 students as research subjects consisting of 30 students in class Va and 30 students in class Vb Madrasah Btidaiyah Macanmati. Data were collected through tests, observations, and interviews. Data analysis techniques include validity and reliability tests for instrument tests and normality tests, homogeneity tests, and t-tests to determine the effectiveness of the differentiated approach to improve students' numeracy literacy, as well as Gain tests to determine the type of increase. The results of the study showed that the data were normally distributed and homogeneous, so they were continued with a t-test. The results of the t-test were 0.000 <0.05, meaning that the differentiated learning approach was effective in improving students' numeracy literacy with an increase in the Gain test of 0.72 in the high category
LITERATURE REVIEW: IMPLEMENTASI BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA STRATEGIS Ellysa Shalsabella; Purwanti, Purwanti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 6 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i6.10627

Abstract

Balanced Scorecard (BSC) merupakan alat pengukuran kinerja strategis yang telah digunakan secara luas di berbagai sektor dan wilayah. Penelitian ini bertujuan untuk mengkaji implementasi BSC berdasarkan hasil literatur yang relevan. Temuan menunjukkan bahwa BSC memiliki fleksibilitas tinggi untuk diterapkan pada organisasi publik maupun privat, dengan empat perspektif utama—keuangan, pelanggan, proses internal, serta pembelajaran dan pertumbuhan—yang saling mendukung peningkatan kinerja strategis. Di sektor perbankan, seperti di Vietnam dan Nigeria, BSC digunakan untuk meningkatkan akuntabilitas dan efisiensi operasional. Dalam sektor publik di Indonesia, implementasi BSC membantu mendorong perbaikan layanan, meskipun terdapat tantangan dalam adaptasi organisasi. Di sektor UMKM, BSC terbukti meningkatkan kinerja bisnis melalui optimalisasi perspektif pelanggan dan proses internal. Sementara itu, sektor manufaktur di Aljazair dan industri gas alam cair di Taiwan menunjukkan bahwa fokus pada indikator non-keuangan, seperti keberlanjutan hijau, dapat memberikan dampak positif pada kinerja jangka panjang. Keberhasilan implementasi BSC sangat dipengaruhi oleh dukungan manajemen, pelatihan, serta penyesuaian dengan kebutuhan lokal. Namun, resistensi terhadap perubahan dan keterbatasan sumber daya menjadi kendala yang umum ditemukan. Secara keseluruhan, BSC terbukti efektif sebagai alat pengelolaan kinerja yang strategis, dengan adaptasi yang memungkinkan penerapan di berbagai sektor dan lingkungan.
Menerapkan Berpikir Kritis Dalam Kehidupan Sehari-Hari : Studi Kasus Penanganan Berita Hoaks Nur Halimah; Purwanti
Journal of Media and Communication | E-ISSN : 3063-9581 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jmc.v1i3.158

Abstract

The digital era brings easy access to information, but also presents challenges in the form of the spread of hoax news that misleads the public. This study discusses the importance of critical thinking as a key skill in facing these challenges. Critical thinking involves evaluating, analyzing, and understanding information objectively, so that individuals can distinguish fact from opinion, identify bias, and make informed decisions. Steps such as verifying information sources, looking for supporting evidence, and developing a healthy skeptical attitude are important strategies in filtering information and avoiding hoax traps. With critical thinking skills, individuals can not only protect themselves from false information, but also contribute to the creation of a healthier and more responsible information environment.
The Effect of Accounting Conservatism and Financial Distress on Tax Avoidance With Executive Characteristics as Moderating Variables: Empirical Study on Manufacturing Companies in The Food and Beverage Sub-Sector Listed on the IDX in 2019-2021 Purwanti; Purnamasari, Atika
JOURNAL INTELEKTUAL Vol 3 No 1 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i1.190

Abstract

Introduction/Main Objectives: To analyze the effect of accounting conservatism and financial distress on tax avoidance with executive characteristics as a moderating variable. Background Problems: The government wants to continue to increase state revenues through taxes to finance government administration while for corporate taxpayers in this case, namely tax companies. Novelty: Adding moderating variables to the test and using eviews as an analysis tool. Research Methods: This is a quantitative study with a total of 39 companies determined by purposive sampling technique and using eviews as an analysis tool. Findings/Results: The variables of accounting conservatism and financial distress, both partially and simultaneously, do not have a significant effect on tax avoidance. The variable of accounting conservatism does not have a significant effect in moderating and strengthening the relationship with tax avoidance which is moderated by executive character. The variable of financial distress has a significant effect in moderating and strengthening the relationship with tax avoidance which is moderated by executive character. Conclusion: In an effort to reduce the amount of tax avoidance, the government should review the tax legislation policy with events in the field.
Balanced Scorecard Sebagai Kerangka Kerja Strategis dalam Meningkatkan Efisiensi Operasional Neli Ferawati; Purwanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.172

Abstract

This study explores the role of the Balanced Scorecard (BSC) as a strategic framework in improving operational efficiency. Through a comprehensive literature review of relevant research published between 2019 and 2024, this study examines how BSC implementation affects various aspects of organizational performance. The findings indicate that BSC provides organizations with a more holistic approach to performance measurement by integrating four key perspectives: financial, customer, internal processes, and learning and growth. The research demonstrates that companies implementing BSC show significant improvements in internal process management, customer satisfaction, and employee development, leading to enhanced operational efficiency. Furthermore, organizations utilizing BSC are better positioned to adapt to market changes and maintain long-term sustainability through balanced consideration of both financial and non-financial metrics..
Dampak pergeseran sosial pasca – Industrialisasi Aditya Arifin; Purwanti, Purwanti
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v1i3.159

Abstract

This journal explores the impact of industrialization on the social structure and local culture in Jayamukti Village, Cikarang. Utilizing qualitative methods, including interviews, observations, and focus group discussions, the research reveals that industrialization has transformed the community's livelihoods from traditional agriculture to industrial employment. This shift has led to a significant population increase, from approximately 230,000-250,000 before 1990 to around 550,000 in 2023. The emergence of a new social class has created notable disparities between long-term residents, primarily traditional farmers and small business owners, and new migrants working in the industry. While some residents perceive enhanced economic opportunities, others feel that industrialization has not substantially benefited local income. Environmental issues related to inadequate industrial waste management have also been identified, negatively affecting local water sources. The journal recommends skill enhancement programs through training and government support for cultural preservation and social activities to bridge existing social gaps. These findings highlight the challenges and opportunities faced by the community in adapting to the changes brought about by industrialization
Implementasi Just-In-Time Dalam Usaha Kecil Menengah (Studi Kasus Keripik Pisang Bunda) Finky Damayanti; Purwanti
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Implementation Just-In-Time (JIT) in Small and Medium Enterprises (SMEs) is a management strategy that aims to minimize waste and increase operational efficiency. JIT focuses on managing the timing and quantity of arrival of raw materials to match production needs, thereby reducing storage costs and increasing responsiveness to market demand. This research was conducted on MSMEs producing banana chips in Bekasi Regency, using a qualitative descriptive approach to identify the practices, benefits and challenges of implementing JIT. The research results show that implementing JIT has succeeded in reducing storage costs, increasing production response time, and increasing customer satisfaction. However, challenges such as dependence on suppliers and limited resources are also faced. The conclusion of this research emphasizes the importance of mitigation strategies to overcome these challenges so that SMEs can utilize JIT optimally in increasing competitiveness in the market.
Co-Authors Abdul Halim Anshor Aditya Arifin Adriena, Nurul Azmi Agus Kastama Putra Agus Sudarsono Agustiani, Desi Aida Fiqtianisa Ainin, Nur Akbar, Mada Faisal Alfian Rokhmansyah Ali Murtopo Alzein Alfatih An An Andari Anas Rahmad Hidayat Angga Mardiana Anjani, Sheila Aulia Anugrah, Rio Wahyudin ARIF HIDAYAT Arinda Triagita Arrofi , Maedina Wilda Astuti Setiyani Atikah Elnisa Fikri Azlina, Yunidyawati bila, salsa Cato Devi Herlina Dhanang Ilhamsyah Diana Lestari Donny Dharmawan Dwi Nurcahya, Saputra Dyah Kusumawardani, Hastin El abid, Mohammed Ellysa Shalsabella Elyzafah, Beby Berlian Ernawati, Dhanik Ervi Husni, Ervi Fahdilla, Nur Fatonah Holid S, Sofa Fatonah, Sofa Febriani Ayuningtyas, Ika Febryan Hadinata Finky Damayanti Fitriani, Anandha Gopar Purnama Gunawan Santoso Gunawan, Yudha Febrian Gusmi Arni Gusmiarni Hadi Ashar Hadinata, Febryan Hermiati, Novi Fitria Huda, Miftakul Ikhsan Baihaqy Indah Cempaka Sari Intan Pratiwi Irwansyah Rezeki, Syailendra Reza Isfentiani, Dina Juwita Larasati Puspita Dewi Karwati Kespandiar, Tengku Krisnani, Novia Dwi Kudori, Masngud Labib Asyidiq, Mughni Lani Kusuma Latifah, Irma Lia Maria Nurlina Lina Nurlina, Entang Lina, Ester Linda Okstiana M. Imam Suswandoyo M., Fatimah MA Ansori Mada Faisal Akbar Maimunah Marinu Waruwu Masrur Maulana Yusuf Maulana, Donny McCarthy, Ryan Miftahul Huda Ms, Farizal Muhamad Ekhsan Muhammad Alim Akbar Nasir Nabila, Nabila Navita, Cahya Nazelliana, Dian Neli Ferawati Nia Paramitha Rosadi Niken Wahyuningrum Nur Diantini Nur Halimah Nur Mazidah, Siti Nur Widyawati Nurcahya , Saputra Dwi Nurhanifah, Hana Nursifa, Niknik Nursilma Rahmawati Okstiana, Linda Oktri , Yosi Petty Aprilia Sari Plora Prasasti Ragil Putri Widyaningrum, Maria Pratama, Zamrud Whidas Pratiwi, Zahra Eka PUJI LESTARI Purnamasari, Atika Putriastuti, Widya Queen Khoirun Nisa Mairo, Queen Khoirun Ratnasari, Supiah Ratri, Fauziyyah Reisha Darellin Revina Oktamiasyah Rijanto Rismawati Risqi Muflikhun Lumintu Rizqi Abdillah Rozaq, Ramadhan Rifana Ruli Supriati, Ruli Saferi Yohana Safitri, Leli Salsa afisha Sana, Eirene Sania, Eli Sari, Anjar Fatikha Sari, Petty Aprilia Sari, Putri Yunita Sastradiharja, EE. Junaedi Setya Ariani Setyoko, Aris Sherly Jeniawaty Singgih Daru Kuncara Sinta Sundari Heriyanti Siswanto, Deny Hadi Soetarno, Djoko Sopianto Sri Maryati Subaris Kasjono, Heru Submission JORAPI Suhariyanto Suhariyanto Suhariyanto Suhariyanto Sukamsi Sukesi . Sukiranto, Sukiranto Sukron Makmun Suryatama, Handika Sutaryono Suwardi Syah, Arga Bagus Pratama Dyah Aan Firman Syahroni, M. Kamil Teguh Setyaji Tia Agustin Tiarapuspa Tina, Titha Egis Tugiman Tuti Susilowati Tuwuh Bayu Aji Umayah, Genta Anas Umdatun Rismasari, Apriliana USWATUN HASANAH Uswatun Hasanah, Sinta Veriyanto, Andhika Rahman Wina Wiyarno Yari Dwikurnaningsih Yulianti, Vina Zakaria, Akhmad Zamrud Whidas Pratama Zenita, Rifkia