Claim Missing Document
Check
Articles

Found 3 Documents
Search

INCREASING KNOWLEDGE ABOUT ORAL CARE AMONG ELEMENTARY STUDENTS IN SDN DUKUHSARI 2 JABON SIDOARJO Diana, Meli; Qiromah, Nafidatul; Maharani, Calista; Maulani, Vitta; Nimreksu, Felicia; Oratmangun, Maria; Alfiyan; Afriyanto
Community Service Journal of Indonesia Vol 5 No 2 (2023): Community Service Journal of Indonesia
Publisher : Institute for Research and Community Service, Health Polytechnic of Kerta Cendekia, Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36720/csji.v5i2.568

Abstract

This community service activity carried out by Poltekkes Kerta Cendekia is routine activities done by academic civities in order to improve the health quality of school-age children in the Sidoarjo Regency environment. This activity carries the theme "Oral Care". Increasing the level of knowledge, attitudes, and skills of students regarding oral and dental health will change their behavior towards healthy living so that optimal dental and oral health degrees can be achieved. The long-term impact of this activity is that by improving the health quality of students, it is hoped that they can improve their academic achievement. This counseling activity was held on January 21, 2023, at SDN Dukuhsari 2 Jabon Sidoarjo. This activity was carried out by a team consisting of one lecturer and seven students. The participants in this activity were all 1st and 2nd graders at this elementary school, which totaled 39 students. During this activity, all students could work well together, were enthusiastic in answering all the questions posed by the presenters, and were enthusiastic in demonstrating how to brush their teeth.
A PERSPECTIVE OF DIGITAL ACCOUNTING AND DIGITAL LITERACY ON FINANCIAL STATEMENT PREPARATION IN THE CONTEXT OF LAW NO. 18/2019: PERSPECTIVE OF DIGITAL ACCOUNTING AND DIGITAL LITERACY ON FINANCIAL STATEMENT PREPARATION IN THE CONTEXT OF LAW NO. 18/2019 hary pribadi, tegar; Sri Wahyuni, Endah; Alfiyan
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Several Islamic boarding schools (pesantren) have established and rapidly developed MSMEs. This study was conducted at the Al-Bismi Islamic Boarding School Association. The objective of this research is to analyze the influence of digital accounting and digital literacy on the preparation of financial statements in MSME Al-Bismi. This study employs an explanatory research approach. It is a quantitative study that tests hypotheses using Partial Least Squares (PLS). The research subjects include the Islamic boarding school administrators and students managing the pesantren-owned MSMEs. The variables examined in this study are digital accounting, digital literacy, and financial statement preparation. The findings indicate that partially digital accounting influences financial statement preparation, and digital literacy also has an impact on financial statement preparation. It is known that not all caregivers of Islamic boarding schools fully understand the regulations governing these laws. However, the majority of students majoring in accounting comprehend and support the regulations by enhancing their accounting competencies. Additionally, students from non-accounting majors also support these regulations and are committed to developing the business ventures of the Islamic boarding schools.
INFLUENCE OF DIGITAL ACCOUNTING AND DIGITAL LITERACY ON FINANCIAL REPORT PREPARATION WITH USER ABILITY AS A MODERATION Alfiyan; Sri Anik; Imam Prayogo
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 1 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i1.2542

Abstract

Islamic boarding schools (pondok pesantren) play a crucial role in the rapid development of MSMEs. This study was conducted at the Al-Bismi Islamic Boarding School Association to analyze the influence of digital accounting and digital literacy on financial report preparation, with user capability as a moderating variable. This research employs an explanatory research method with a quantitative approach. Hypothesis testing was conducted using Partial Least Squares (PLS). The study's subjects include Islamic boarding school administrators and students managing MSMEs owned by the pesantren. The variables examined in this study include digital accounting, digital literacy, financial report preparation, and user capability. The results indicate that digital accounting and digital literacy significantly influence financial report preparation. However, user capability does not moderate the effect of digital accounting on financial report preparation, nor does it moderate the effect of digital literacy on financial report preparation.