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All Journal Jurnal Abdi: Media Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business
Dhany, Ahmad
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Peningkatan Kemampuan Literasi dan Numerasi melalui program Sinau Bareng di Kelurahan Kauman Kabupaten Nganjuk Sulistyowaty, Raya; Putri, Naomi Marcella Sulistyo; Dhany, Ahmad; Aurellio, Chindy Adelya Brilliane; Runnada, Wahyu Abbiyah Qoth; Faiziyah, Devi Nur; Maulidiniyah, Wahyuni; Rohma, Firda Ainul; Amaliyah, Khoirotul
Jurnal ABDI: Media Pengabdian Kepada Masyarakat Vol. 9 No. 2 (2024): JURNAL ABDI : Media Pengabdian Kepada masyarakat
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abdi.v9i2.26303

Abstract

Sinau Bareng merupakan Belajar bersama secara berkelompok untuk meningkatkan kualitas sumber daya manusia yang baik dan berkualitas. Kegiatan Sinau Bareng dilaksanakan di lingkungan yang terbilang cukup padat penduduk, tepatnya di RT. 01 RW. 04 Kelurahan Kauman, Kabupaten Nganjuk. Sasaran program ini yaitu siswa PAUD, TK, SD, SMP dan diutamakan bagi mereka yang kurang mendapat kesempatan untuk belajar dan ketinggalan pelajaran. Tujuan dari kegiatan Sinau Bareng adalah untuk membina dan memberikan pembelajaran mengenai membaca, menulis dan berhitung (Literasi dan Numerasi) di kampung atau masyarakat terutama anak jalanan yang buta aksara. Metode pendekatan untuk pelaksanaan kegiatan pengabdian pada masyarakat bidang pendidikan ini meliputi metode identifikasi masalah, persiapan dan koordinasi, sosialisasi, peresmian, dan pelaksanaan. Hasil yang diperoleh dari kegiatan Sinau Bareng ini adalah peningkatan literasi dan numerasi, melatih kemampuan berpikir kritis dan kreatif, membentuk karakter positif, mengamalkan sikap toleransi, mengembangkan kemampuan interaksi dan komunikasi kelompok, melatih kemampuan menyelesaikan masalah, menumbuhkan rasa sosial antar sesama siswa, dan berani berdiskusi sehingga pembelajaran terasa lebih mudah dan ringan.Kata Kunci: Sinau Bareng, Literasi, Numerasi
Pengaruh Penerapan Akuntansi Biaya dan SAK ETAP terhadap Keterandalan Laporan Keuangan pada Pabrik Minyak Kelapa Sawit PT. Anugerah Tanjung Medan (PT. ATM) dengan Komitmen Manejerial sebagai Variabel Moderasi Dhany, Ahmad; Rafika, Mulya; Al Ihsan, Muhammad Ali
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7699

Abstract

This study aims to analyze the effect of cost accounting implementation and Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) on the reliability of financial statements, with managerial commitment as a moderating variable at the Palm Oil Mill of PT. Anugerah Tanjung Medan. This research employs a quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Data were collected through questionnaires distributed to 100 employees of the company. The results indicate that cost accounting implementation has a positive and significant effect on the reliability of financial statements and serves as the most dominant factor in improving financial reporting quality. The implementation of SAK ETAP also shows a positive and significant influence, although with a lower effect size. However, managerial commitment does not moderate the relationship between cost accounting and financial statement reliability. In contrast, managerial commitment significantly moderates the relationship between SAK ETAP and financial statement reliability, but with a negative direction, indicating a weakening effect. The R-Square value of 0.649 suggests that the model explains 64.9% of the variance in financial statement reliability. This study implies that optimizing cost accounting practices and consistently implementing accounting standards are crucial to improving financial reporting quality, while the role of managerial commitment requires further evaluation in accounting policy implementation.
Co-Authors Al Ihsan, Muhammad Ali Amaliyah, Khoirotul Aurellio, Chindy Adelya Brilliane Faiziyah, Devi Nur Maulidiniyah, Wahyuni Putri, Naomi Marcella Sulistyo Rafika, Mulya Rohma, Firda Ainul Runnada, Wahyu Abbiyah Qoth Sulistyowaty, Raya