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All Journal JURNAL RELASI STIE MANDALA JEMBER JEA17: Jurnal Ekonomi Akuntansi Ecopreneur.12 ALMUJTAMAE: Jurnal Pengabdian Masyarakat Akuntansi'45 Jurnal Riset Akuntansi dan Bisnis Indonesia Balance : Jurnal Akuntansi dan Manajemen Eastasouth Journal of Positive Community Services Easta Journal of Innovative Community Services Eastasouth Journal of Impactive Community Services Nusantara Community Empowerment Review Relasi : Jurnal Ekonomi Nusantara Entrepreneurship and Management Review Journal Governance Society Welfare: Jurnal Pengabdian Masyarakat Praktek Kerja Lapang Akuntansi
Devi Maya Sofa
Universitas Teknologi Surabaya
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENGELOLAAN ALOKASI DANA DESA (ADD) DAN DANA DESA (DD) TERHADAP PENGGUNAAN DANA ALOKASI DANA DESA (ADD) DAN DANA DESA (DD) DI DESA TULUNGREJO KECAMATAN DONOMULYO KABUPATEN MALANG TAHUN 2015 Sofa, Devi Maya; Hidayat, M. Taufiq
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 02 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.122 KB) | DOI: 10.30996/jea17.v3i02.3179

Abstract

ABSTRACTThis study aims to describe how the management of the Village Fund Allocation and the Village Fund implemented in Tulungrejo districts Donomulyo Malang district, which is in the process of planning, implementation and accountability if it is based on procedures and rules, whether the principles princip management has been able to be realized. And supporting factors and inhibitors that affect the management of the Village Fund Allocation and the village fund. In this research, the calculation to determine the amount of the management of the funds used for the fields in rural development. The results of data analysis showed that the allocation of funds and funds rural village in the village which Tulungrejo in use for four areas of rural development is the empowerment of the community amounted to 81%, the field of administration of the village of 47.16%, 41.83% field of community development and areas of development village 22.97%. In general management of the allocation of funds of the village and the village fund in Tulungrejo districts Donomulyo Malang regency less Effectively, this is proved by the persistence of the activities of management process which is still not in accordance with laws and regulations such as government regulations and rules issued by Regent Poor. Keywords: Management, Village Allocation Fund and the Village Fund
Kecurangan Akademik Dalam Perspektif Teori Fraud Diamond Devi Maya Sofa; Endah Susilowati
RELASI : JURNAL EKONOMI Vol 17 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i2.487

Abstract

Academic fraud can occur in university because it is influenced by various underlying factors, both internally and externally. The purpose of holding this study was to determine whether the pressure, opportunity, rationalization, and abilities possessed by students significantly influence the occurrence of academic fraud in university. This research was conducted on 92 students of the Accounting Major in East Java "Veteran" National Development University by filling out a questionnaire via Google Form. The results of data collection were processed statistically using SmartPLS. The results of data analysis show that pressure, rationalization, and ability have a significant effect on academic fraud, while opportunities do not significantly influence students because lecturers always provide objective assessments to students, thereby reducing the chance of academic fraud. Keywords: Diamond Fraud Theory, Academic Fraud
Kecurangan Akademik Dalam Perspektif Teori Fraud Diamond Devi Maya Sofa; Endah Susilowati
RELASI : JURNAL EKONOMI Vol 17 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i2.487

Abstract

Academic fraud can occur in university because it is influenced by various underlying factors, both internally and externally. The purpose of holding this study was to determine whether the pressure, opportunity, rationalization, and abilities possessed by students significantly influence the occurrence of academic fraud in university. This research was conducted on 92 students of the Accounting Major in East Java "Veteran" National Development University by filling out a questionnaire via Google Form. The results of data collection were processed statistically using SmartPLS. The results of data analysis show that pressure, rationalization, and ability have a significant effect on academic fraud, while opportunities do not significantly influence students because lecturers always provide objective assessments to students, thereby reducing the chance of academic fraud. Keywords: Diamond Fraud Theory, Academic Fraud
Kontribusi Sosial Melalui Pembagian Takjil pada Masyarakat Selama Bulan Ramadhan Hakim, Lukman; Mardianto, Totok; Zulharman; Aji, Susilo; Sofa, Devi Maya; Djatu, Petrus Fraidy Legif Putra; Aristo Surbakti, Manuel; Dedali, Sindhu Hargo; Yulia, Novie Noordiana Rahma; Rahayuningsih, Yanti; Ulfindrayani, Ika fitri
Nusantara Community Empowerment Review Vol. 2 No. 2 (2024): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/ncer.v2i2.1306

Abstract

Kegiatan ini bertujuan untuk memberikan kontribusi nyata kepada masyarakat sekaligus memperkuat nilai-nilai kemanusiaan dan kebersamaan dalam komunitas Islam. Metode pelaksanaan kegiatan ini melibatkan langkah-langkah yang terencana secara sistematis, mulai dari studi pendahuluan, penyusunan proposal, hingga pelaksanaan dan evaluasi keberhasilan. Hasil dan pembahasan menunjukkan bahwa kegiatan ini memberikan dampak positif yang signifikan, seperti memenuhi kebutuhan praktis masyarakat, memperkuat ikatan antara universitas dan masyarakat, serta meningkatkan kesadaran akan solidaritas dalam komunitas. Kesimpulan dan saran menggarisbawahi pentingnya program ini menjadi kegiatan berkelanjutan yang lebih luas, peningkatan kolaborasi dengan pihak terkait, evaluasi terus menerus, dan penggalangan dana lebih lanjut. This activity aims to make a real contribution to society while strengthening human values and togetherness in the Islamic community. The method of implementing this activity involves systematically planned steps, starting from preliminary studies, and preparation of proposals, to implementation and evaluation of success. The results and discussion show that this activity had a significant positive impact, such as meeting the practical needs of society, strengthening ties between the university and society, and increasing awareness of solidarity within the community. Conclusions and suggestions underline the importance of this program becoming a broader sustainable activity, increased collaboration with related parties, continuous evaluation, and further fundraising.
Pelatihan Administrasi Keuangan Dan Kesekretariatan Bagi Generasi Z Di Wilayah Sidoarjo Wicaksono, Achmad; Sofa, Devi Maya; Iswanto, Denny
Nusantara Community Empowerment Review Vol. 2 No. 2 (2024): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/ncer.v2i2.1319

Abstract

Pelatihan Administrasi Keuangan dan Kesekretariatan bagi Generasi Z adalah langkah penting untuk mempersiapkan mahasiswa dalam organisasi kemahasiswaan dan kontribusi pembangunan masyarakat. Melalui metode ceramah dan pendekatan andragogi, pelatihan dilaksanakan di Villa Cahaya Claket dengan hasil yang menunjukkan peningkatan signifikan dalam pemahaman, keterampilan, dan kepercayaan diri peserta. Pelatihan ini juga berhasil membangun jaringan sosial yang kuat di antara peserta, dosen, dan praktisi yang terlibat. Saran untuk pengembangan program berkelanjutan, diversifikasi metode pembelajaran, dan pengukuran teratur diharapkan meningkatkan efektivitas dan dampak positif pelatihan pada Generasi Z. Kesimpulannya, investasi dalam pengembangan keterampilan administratif bagi mahasiswa penting untuk membangun generasi siap menghadapi tantangan masa depan. Financial Administration and Secretarial Training for Generation Z is an important step to prepare students to participate in student organizations and contribute to community development. Through lecture methods and an andragogy approach, training was carried out at Villa Cahaya Claket with results showing significant improvements in participants' understanding, skills, and self-confidence. This training was also successful in building a strong social network among the participants, lecturers, and practitioners involved. Suggestions for sustainable program development, diversification of learning methods, and regular measurement are expected to increase the effectiveness and positive impact of training on Generation Z. In conclusion, investment in developing administrative skills for students is important to build a generation ready to face future challenges.
Analysis of Determining the Cost of Goods Production Using the Full Costing Method at UD. Aqqib Jaya Collection Devi Maya Sofa; Achmad Wicaksono
Nusantara Entrepreneurship and Management Review Vol. 2 No. 2 (2024): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v2i2.1363

Abstract

Penelitian ini bertujuan untuk mengetahui cara menghitung biaya produksi dan menentukan harga jual tas pada UD. Aqqib Jaya Collection. Metode yang digunakan adalah pendekatan kualitatif dengan melakukan wawancara, dokumentasi dan observasi untuk mengumpulkan informasi. Informan utama dalam wawancara adalah pemilik usaha. Hasil penelitian menunjukkan bahwa UMKM menghitung biaya produksi secara manual tanpa memperhitungkan biaya penyusutan. Biaya produksi dihitung dengan cara menjumlahkan biaya bahan baku, biaya tenaga kerja langsung, dan biaya-biaya lain yang terkait dengan produksi tas. Pada proses perhitungan biaya produksi dan penentuan harga jual tas, pelaku usaha masih mengalami kendala terkait pemahaman bidang akuntansi terutama dalam memasukkan biaya penyusutan. This research aims to find out how to calculate production costs and determine the selling price of bags at UD. Aqqib Jaya Collection. The method used is a qualitative approach by conducting interviews, documentation, and observation to collect information. The business owner is the main informant in the interview. The research results show that MSMEs calculate production costs manually without taking depreciation costs into account. Production costs are calculated by adding up raw material costs, direct labor costs, and other costs related to bag production. In the process of calculating production costs and determining the selling price of bags, business actors still experience obstacles related to understanding the field of accounting, especially in including depreciation costs.
Pelatihan Perhitungan Harga Pokok Produksi Bagi Pelaku Usaha Di Kelurahan Bendul Merisi Kota Surabaya Maya Sofa, Devi; Rachma Yulia, Novie Noordiana
Eastasouth Journal of Positive Community Services Vol 3 No 01 (2024): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v3i01.270

Abstract

Pelatihan penghitungan Harga Pokok Produksi (HPP) di Kelurahan Bendul Merisi Kota Surabaya merupakan inisiatif penting dalam pemberdayaan perekonomian masyarakat. Artikel ini menjelaskan tentang pelaksanaan pelatihan, metode yang digunakan, hasil dan dampaknya. Pelatihan dilaksanakan melalui pendekatan partisipatif dan interaktif, dengan materi disampaikan secara sistematis dan komprehensif. Respon peserta terhadap pelatihan ini positif, menunjukkan peningkatan pemahaman mengenai biaya produksi dan strategi keuangan yang lebih efektif. Kolaborasi antara tim pengabdian, pemerintah daerah, dan pelaku usaha menjadi kunci keberhasilan, meski terdapat tantangan seperti terbatasnya akses teknologi. Disarankan untuk menyelenggarakan pelatihan berkelanjutan dan meningkatkan aksesibilitas teknologi, serta melakukan pemantauan dan evaluasi untuk menjamin keberlanjutan dan peningkatan kualitas pelatihan di masa depan. Sinergi antar pihak akan memperluas manfaat pelatihan dan mendukung pertumbuhan ekonomi yang inklusif dan berkelanjutan di tingkat lokal.
Pelatihan Penyusunan Laporan Keuangan Sederhana Untuk UMKM Menggunakan Aplikasi Akuntansiku Maya Sofa, Devi; Djatu, Petrus Fraidylegif Putra; Mardianto, Totok; Surbakti, Manuel Aristo; Yunanda, Amelia Sabrina
Easta Journal of Innovative Community Services Vol 3 No 01 (2024): Easta Journal of Innovative Community Services (EJINCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejincs.v3i01.275

Abstract

Pelatihan ini bertujuan meningkatkan kapasitas pelaku UMKM dalam menyusun laporan keuangan sederhana melalui pemanfaatan aplikasi Akuntansiku. Kegiatan dilaksanakan di Darmo Trade Center Surabaya, diikuti oleh 25 pelaku UMKM. Metode pelatihan menggabungkan ceramah, diskusi, dan praktik langsung. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman konsep akuntansi, kemampuan menggunakan aplikasi, serta perubahan sikap positif terhadap pentingnya pengelolaan keuangan. Pelatihan ini memberikan kontribusi positif dalam meningkatkan kualitas pengelolaan UMKM di Surabaya.
Religiusitas Vs. Academic Fraud: Peran Dishonest Behavior Pada Mahasiswa Akuntansi Sofa, Devi Maya; Syahputeri , Nadine Ramadhani Fauzi; Tasya, Argita Pramestia; Robita, Dinda
Nusantara Entrepreneurship and Management Review Vol. 3 No. 1 (2025): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v3i1.1626

Abstract

Penelitian ini fokus pada evaluasi hubungan antara religiusitas mahasiswa dan kecurangan akademik di lingkungan perguruan tinggi, dengan menguji peran perilaku curang sebagai variabel mediasi. Melalui google form yang melibatkan 92 mahasiswa Akuntansi dari UPN "Veteran" Jawa Timur, data dikumpulkan dan dianalisis menggunakan metode statistik dengan bantuan software SmartPLS. Penelitian menunjukkan bahwa perilaku curang tidak terbukti sebagai mediator yang signifikan antara religiusitas dan kecurangan akademik. Hal ini disebabkan bahwa perilaku curang tidak selalu mencerminkan pemahaman agama yang mendalam. Hasil penelitian ini menunjukkan bahwa individu yang memiliki kehidupan religius yang kuat cenderung tidak terlibat dalam perilaku curang. Hal ini tercermin dari perkembangan positif dalam pendidikan mahasiswa, yang menunjukkan orientasi yang jelas terhadap masa depan mereka. This study focuses on evaluating the relationship between student religiosity and academic academics in a college environment, by testing the role of cheating behavior as a mediating variable. Through a Google form involving 92 Accounting students from UPN "Veteran" East Java, data were collected and analyzed using statistical methods with the help of SmartPLS software. The study shows that cheating behaviour is not proven to be a significant mediator between religiosity and academic conditions. This is because cheating does not always reflect a deep understanding of religion. The results of this study indicate that individuals who have a religious life tend not to engage in cheating behaviour. This is reflected in the positive developments in student education, which shows a clear orientation towards their future.
Pendampingan Sekolah Orang Tua Hebat (SOTH): Upaya Pemberdayaan Masyarakat untuk Meningkatkan Konsep Diri Positif dan Pola Pengasuhan Efektif di Dukuh Pakis Surabaya Maya Sofa, Devi; Sujudi, Muhammad; Yuniarta, Alfian; Efendy, Edy; Devi Masito, Risca
Eastasouth Journal of Positive Community Services Vol 3 No 03 (2025): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v3i03.338

Abstract

Program pendampingan Sekolah Orang Tua Hebat (SOTH) di Dukuh Pakis Surabaya merupakan upaya pemberdayaan masyarakat yang bertujuan meningkatkan konsep diri positif dan pola pengasuhan efektif. Program ini dilaksanakan melalui kolaborasi antara Pemerintah Kota Surabaya dengan Universitas Teknologi Surabaya, dengan melibatkan mahasiswa sebagai fasilitator lapangan di bawah bimbingan dosen pendamping. Metode pendampingan menggunakan pendekatan andragogi yang menggabungkan ceramah interaktif dan praktik langsung untuk memaksimalkan transformasi pengetahuan menjadi keterampilan nyata. Kegiatan dilaksanakan dengan menggunakan pre-test dan post-test untuk mengukur efektivitas program. Hasil menunjukkan peningkatan signifikan pemahaman peserta sebesar 37% dengan 85% peserta mengalami kenaikan skor yang berarti. Program berhasil mengubah cara pandang peserta tentang peran sebagai orang tua, dengan 78% peserta mulai menerapkan teknik komunikasi positif dan 65% melaporkan berkurangnya konflik dengan anak. Kolaborasi ini menciptakan dinamika pembelajaran yang efektif dan memberikan manfaat timbal balik bagi semua pihak yang terlibat dalam pembentukan generasi masa depan yang lebih tangguh dan seimbang.
Co-Authors Achmad Wicaksono Achmad Wicaksono Achmad Wicaksono Adinda Putri, Yuliana Aji, Susilo Amal, Achlosul Andriani, Rena Anggraini, Salsa Ardana Aprilia, Dea Putri Arisandi, Kirana Aristo Surbakti, Manuel Cholidah, Lely Nurul Dedali, Sindhu Hargo Denny Iswanto, Denny Devi Masito, Risca Djatu, Petrus Fraidy Legif Putra Djatu, Petrus Fraidylegif Putra Efendy, Edy Ervitasari, Devi Faizi, Afiffuddin Nur Falach, M. Zidnal Fraidylegif Putra Djatu, Petrus Hidayat, Luqman Arief Hidayat, Luqman Arif Hilmawan, Tanta Ika Fitri Ulfindrayani Kurniawan, Dhea Salsabila Lailiyah, Nikmatul Lukman Hakim M. Taufiq Hidayat Manuel Aristo Surbakti Mardianto, Totok Nadia, Syarifah Novie Noordiana Rachma Yulia Oktavia, Igga Oswald, Michael Petrus Fraidylegif Putra Djatu Prahasta, Dandi Putri, Rizka Yunita Dwi Rahayuningsih, Yanti Robita, Dinda Rotama, Bintang Armando Santya, Fitra Afri Sembiring, Jetro Fery Boy Manumpak Sero, Imelda Sheravin Sitorus, Michael Pandapotan ST, Agus Sujudi, Muhammad Surbakti, Manuel Aristo Syahputeri , Nadine Ramadhani Fauzi Tasya, Argita Pramestia Yoesoef, Ardiana Yulia, Novie Noordiana Rahma Yunanda, Amelia Sabrina Yuniarta, Alfian Zulharman Zulharman Zulharman