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All Journal Jurnal SOLMA Cetta: Jurnal Ilmu Pendidikan Dinasti International Journal of Digital Business Management Jurnal Pengabdian Masyarakat Asia IJPD (International Journal Of Public Devotion) Indonesian Journal of Society Engagement (IJSE) Formosa Journal of Multidisciplinary Research (FJMR) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat
Eliza Silviana Miftakh
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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 1 
Development Of Teaching Materials For Household Financial Management Training for Women Fishermen in Tasikmadu Village Eliza Silviana Miftakh; Tatas Ridho Nugroho
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.446

Abstract

This study aims to produce and test the feasibility of Training Materials Management of Household Financial Management in the Village Tasikmadu. This research method using Design-Based Research model. The results of the final evaluation showed that 93% -95% of the learners received excellent training evaluation results, 95% -100% of the study participants gave positive responses to the training model, 89% of the students were active in training, and 79% of the studying population had implemented financial Accounting. Based on these results, the development of teaching materials for household financial management training is ready to be implemented. Based on these results, the development of teaching materials for household financial management training is ready to be implemented. This training development is easy to apply, effective and practical, as it is developed and designed in a contextual and flexible way that is modified according to the needs and circumstances of the field. In addition, the guidebook provided in this model of financial management training has been made as attractive as possible to facilitate training activities taking into account the characteristics of female fishermen as learning citizens. So when this resource is applied it will create a fun and interesting training atmosphere.
Pelatihan Dan Pendampingan Pengelolaan Keuangan Wanita Nelayan “Kelompok Pengolah Dan Pemasaran Hasil Tangkapan”: Upaya Meningkatkan Literasi Keuangan Di Desa Tasikmadu Eliza Silviana Miftakh
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 1 No. 6 (2023): Desember : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v1i6.447

Abstract

Training and accompaniment in the financial management of female fishermen in catch processing and marketing groups by accounting lecturers has a significant role in increasing financial literacy in Tasikmadu Village, Prigi, Trenggalek Regency. This community service article discusses the importance of efforts to increase financial literacy. Accounting lecturers provide training on financial management and accounting practices to the Catch Processing and Marketing Group, as well as providing guidance in applying these concepts in daily business operations. Apart from that, lecturers can introduce financial management guidebooks, accounting applications and help business groups understand financial records and create accountable financial reports. The positive impacts include increasing economic prosperity, reducing business risks, sustainable growth, contributing to local economic growth, and improving the overall community economy.
Digitalization of BUMDes Management as a Performance Driver towards Digital Villages Darma Sanputra, Adrian Hartanto; Miftakh, Eliza Silviana; Kusna, Silfi Hidayatul; Agustin, Wanda Tri
International Journal of Public Devotion Vol 7, No 2 (2024): August - December 2024
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ijpd.v7i2.6125

Abstract

The development of digital technology, particularly websites, as promotional and communication media is currently widely utilized by several Village-Owned Enterprises (BUMDes). However, many BUMDes still lack a website presence, including those in Sumberpucung Sub-district. This study aims to assist villages in Sumberpucung Sub-district in maximizing their economic potential and increasing village revenue through product branding strategies, enabling these villages to evolve into more independent and competitive digital villages. The methodology employed includes observation, Focus Group Discussions (FGD), socialization, technical guidance and training, and handover. Participants in this activity were 8 BUMDes within Sumberpucung Sub-district. The initiative successfully increased awareness and understanding among village officials regarding the importance of product branding and digitalization in supporting village economic potential. The collaboration established between village governments and the Sumberpucung Sub-district Head also strengthened sustainable village economic management. This community service project possesses originality in combining product branding strategies with digitalization through the implementation of website-based BUMDes applications, which had not been comprehensively undertaken in the villages of Sumberpucung Sub-district previously. The added value lies in the collaborative approach involving sub-district and village governments, thus creating an ecosystem that supports digital transformation at the village level.
Klik, Beli, Habis? Literasi Keuangan Digital Dalam Mengelola Perilaku Konsumtif Siswa Sekolah Dasar Miftakh, Eliza Silviana; Nanda, Hanjar Ikrima; Santi, Fitriana
Cetta: Jurnal Ilmu Pendidikan Vol 7 No 4 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/cetta.v7i4.3842

Abstract

The rapid development of digital technology, especially the rise of marketplace platforms, has changed the consumption landscape of society, including children. The ease of access and the variety of product choices offered by marketplaces have made elementary school students increasingly exposed to consumerism culture. This phenomenon raises concerns about the increase in consumer behavior among students who do not yet have a mature understanding of financial management. This study aims to explore the experiences and perceptions of students at SDN X in Malang Regency regarding the use of marketplaces and their influence on consumer behavior. Through a qualitative approach, this study seeks to understand how elementary school students respond to the ease of access and temptation of online shopping offered by marketplace platforms. Data were collected through in-depth interviews with students regarding online shopping activities. The results of the study indicate that the lack of parental control over the use of marketplaces causes students to tend to behave wastefully by buying items that are not related to school needs, spending more money on hobbies, and even being willing to stay up late to participate in flash sales. In addition, the majority of students make transactions with the Cash on Delivery (COD) system without their parents' knowledge, which often causes conflict when the purchased goods arrive. Although students have been introduced to financial literacy in schools, especially in the context of numeracy literacy, digital financial literacy education is still underdeveloped. This finding suggests the need to strengthen the digital financial literacy curriculum to help students manage their finances more wisely and reduce irresponsible consumer behavior. This study is expected to provide insights for educators and parents in supporting the development of more holistic financial literacy among children.
Optimization of IT-Based Remedial Test to Improve the Economic Ability of OSN-K Students at SMAN 1 Sumberpucung Adrian Hartanto Darma Sanputra; Tatas Ridho Nugroho; Eliza Silviana Miftakh; Shynta Nuril Rahmawati Ahyar; Venni Ayunda Pratiwi
Dinasti International Journal of Digital Business Management Vol. 5 No. 6 (2024): Dinasti International Journal of Digital Business Management (October-November
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v5i6.3520

Abstract

his article discusses efforts to improve the understanding and competence of SMAN 1 Sumberpucung students who will take part in the National Science Olympiad (OSN) at the district level in the field of economics. SMAN 1 Sumberpucung is a school with "A" accreditation in Malang Regency that has received many awards, especially in the non-academic field. Over the past two years, donations about OSN in the economic sector will help them in participating in the district-level OSN event. Student achievement in the academic field is still minimal, one of which is in the OSN event. For the past five years, the students who were appointed to take part in the district-level OSN (OSN-K) in the economic field have not made it to the next stage. The facilities and infrastructure provided by the school are quite adequate, but they still do not take advantage of the use of technology. Therefore, the implementation of an IT-based Remedial Test website is a solution that can be used to deal with these problems. This service was carried out to implement the website in the learning system of students who will take part in OSN-K in the field of economics. Service activities include observation, discussion, website creation, implementation and handover of the website. The results of this service activity show an increase in students' understanding of various forms.
Impact of Bonus Compensation, Political Costs, and Opportunistic Behavior on Earnings Management in the Indonesian Insurance Industry (2019-2023) Nugroho, Tatas Ridho; Miftakh, Eliza Silviana; Oktaviana, Mifta Ria; Mu’thoyyah, Izzatul
Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i12.12114

Abstract

This study investigates the effects of bonus compensation, political costs, and opportunistic behavior on earnings management within the Indonesian insurance sector from 2019 to 2023. During this period, heightened regulatory scrutiny and the economic challenges posed by the COVID-19 pandemic intensified pressures on financial reporting. Using a quantitative approach, this study analyzes data from the financial statements of insurance companies listed on the Indonesia Stock Exchange, applying multiple regression analysis to examine the relationships between the variables. The findings reveal that political costs significantly increase earnings management practices, supporting Positive Accounting Theory by indicating that firms under regulatory pressure tend to smooth income to reduce scrutiny. In contrast, bonus compensation is negatively associated with earnings manipulation, aligning with Agency Theory by suggesting that well-structured incentives align managerial actions with shareholder interests, thereby reducing manipulation.
Tax Series Training: Enhancing Accounting Teachers' Capacity to Deliver Updated Tax Education for Social Equity Eliza Silviana Miftakh; Adrian Hartanto Darma Sanputra; Sulastri
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2407

Abstract

Purpose: The primary aim of this community engagement program is to enhance the professional competence of accounting teachers in the Tulungagung district through training on the latest tax updates, specifically related to PPh Article 21/ 26 of 2023. Method: The methodology includes problem identification, tax material training, tax calculation practice, and participant presentations. This training is designed to refresh teachers' knowledge in delivering dynamic and relevant tax materials aligned with evolving business needs. Practical Application: The practical applications include improving teachers' skills in delivering accurate and sustainable tax education, supporting the creation of a more inclusive and equitable education system. This aligns with efforts to achieve social equity, where a solid understanding of tax obligations equips students with the knowledge to fulfill their responsibilities as citizens. Conclusion: This training successfully enhances accounting teachers' professionalism, contributes to social equity, and supports the achievement of sustainable development goals in the education sector.
Transformasi Koperasi Siswa melalui Pendekatan Multiple Intelligences untuk Literasi Kewirausahaan Darma Sanputra, Adrian Hartanto; Nugraha, Tatas Ridho; Miftakh, Eliza Silviana; Isnaini Putri, Elsa; Orchidta Ramadina, Defrina Eka
Indonesian Journal of Society Engagement Vol. 6 No. 1: April 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/ijse.v6i1.215

Abstract

This service activity aims to revitalize the function of the SMPN 1 Sumberpucung student cooperative into an active and inclusive means of entrepreneurship learning through the multiple intelligences approach and strengthening the role of young entrepreneur leader. The service was carried out using the participatory action research (PAR) method using the 4P approach: Preparation, Implementation, Closing, and Reporting. This activity involved 50 students and 15 teachers in a series of trainings, business simulations, and organizing an entrepreneurship bazaar. The results of the activities showed a significant increase in students' entrepreneurial literacy, the entrepreneurship bazaar generated a profit of IDR 4,825,000. In addition, the program succeeded in establishing SPENDHUSA entrepreneurial cadres as a driver of student cooperative sustainability. The multiple intelligences approach proved effective in exploring students' entrepreneurial potential according to their dominant intelligence, while supporting the achievement of sustainable development goals (SDGs) point 4 on quality education.
Evaluasi Dampak Pelatihan Pembuatan Alat Evaluasi Pembelajaran Berbasis AI dalam Mendukung Pencapaian SDGs Nanda, Hanjar Ikrima; Miftakh, Eliza Silviana; Febriani Putri, Sheila; Wardoyo, Cipto; Mustofa, Muhammad Ifan Ali; Zulfida, Bilqis Rizqia
Jurnal SOLMA Vol. 14 No. 3 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i3.19968

Abstract

Background: This community service activity aims to improve teacher competence in utilizing AI in the classroom learning evaluation process. The utilization of technology-based learning evaluation tools by Malang City Accounting MGMP teachers is still limited due to limited time in preparing technology-based evaluation tools and lack of access to practical training that is relevant to the accounting curriculum. Methods: The methods used include FGDs, preparation of activities and preparation of materials, training, and evaluation with participants totaling 15 accounting teachers in Malang City. Activities were carried out from April to June 2025. Results: The results of the training showed that 82.84% of participants responded positively to the ease, efficiency, and benefits of using AI technology in supporting the learning evaluation process. Participants felt motivated, comfortable and eager to apply the tools introduced. However, teachers' technical skills in using the technology still need strengthening. Conclusions: The success of this program is not only can be seen from the increase in participants' ability to develop technology-based learning evaluation tools, but also from changes in evaluation methods used by teachers to be more varied and adapt to technological developments.
Co-Authors Adrian Hartanto Darma Sanputra Agustin, Wanda Tri Cipto Wardoyo Febriani Putri, Sheila Isnaini Putri, Elsa Kusna, Silfi Hidayatul Mustofa, Muhammad Ifan Ali Mu’thoyyah, Izzatul Nanda, Hanjar Ikrima Nugraha, Tatas Ridho Oktaviana, Mifta Ria Orchidta Ramadina, Defrina Eka Santi, Fitriana Shynta Nuril Rahmawati Ahyar SULASTRI Tatas Ridho Nugroho Venni Ayunda Pratiwi Zulfida, Bilqis Rizqia