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Pengembangan E-Modul Interaktif pada Mata Kuliah Praktikum Pajak Penghasilan : Development of Interactive E-Modules in Income Tax Practicum Courses Pramesti, Retta Farah; Hanjani, Tantri Annisa; Pratama, Gilar Budi; Purba, Efri Elsridayani
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 4 No. 03 (2024): Research Articles, December 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v4i03.5221

This study aims to overcome the problem of non-standardized teaching materials and low practical skills of students in the Income Tax (PPh) Practicum course. This challenge impacts the effectiveness of learning and students' readiness to understand and apply the concept of PPh. Therefore, it is necessary to develop innovative, interactive, and relevant teaching materials to improve students' understanding of the material, learning motivation, and practical skills. The practicum module is an important thing to prepare in practicum learning as a tool that supports student learning to be more effective and efficient in understanding the existing material. This study uses the Research and Development (RnD) method with the 4D development model (Define, Design, Develop, and Disseminate). The research stages include needs analysis, interactive module design, development and limited trials on 37 students, and evaluation of the module's feasibility by experts and users. The developed e-module is feasible, with a score of 80% for content quality, learning objectives, and instructional, and 100% for the quality of interactive teaching materials. The level of student satisfaction reached 89.2%, while the quality of the questions was assessed at 91.9%, indicating the module's effectiveness in improving students' understanding, learning motivation, and practical skills. This study successfully developed an interactive-based PPh Practicum e-module, which was feasible and effective in enhancing students' knowledge, motivation, and practical skills. Further research is recommended to expand the module's implementation and integrate tax software to support students' readiness in the world of work.

Pembelajaran interaktif menggunakan breakout room di zoom meeting pada mata kuliah ketentuan umum dan tata cara perpajakan Pramesti, Retta Farah; Hamid, Mey Lina; Purba, Efri Elsridayani; Harared, Bunga Anisah
Jurnal EDUCATIO: Jurnal Pendidikan Indonesia Vol 11, No 1 (2025): Jurnal EDUCATIO: Jurnal Pendidikan Indonesia
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1202525563

Perkembangan teknologi dalam era Revolusi Industri 5.0 telah mendorong transformasi pembelajaran dari metode konvensional ke pembelajaran daring. Salah satu platform yang banyak digunakan dalam pendidikan online adalah Zoom Meeting, yang menyediakan fitur Breakout Room untuk meningkatkan interaksi dan diskusi mahasiswa dalam kelompok kecil. Penelitian ini bertujuan untuk mengevaluasi efektivitas Breakout Room dalam pembelajaran mata kuliah Ketentuan Umum dan Tata Cara Perpajakan (KUP) dengan mengukur tingkat pemahaman, kerja sama, serta keterlibatan mahasiswa dalam diskusi akademik. Penelitian ini menggunakan pendekatan kuantitatif dan kualitatifdengan kuesioner berbasis skala Likert dan pertanyaan terbuka yang dikumpulkan dari 49 mahasiswa peserta kelas KUP. Hasil penelitian menunjukkan bahwa 85% mahasiswa merasa metode ini meningkatkan pemahaman mereka terhadap konsep perpajakan, sementara 80% menyatakan lebih nyaman berdiskusi dalam kelompok kecil. Selain itu, 75% mahasiswa merasa bahwa metode ini meningkatkan kerja sama tim dalam menyelesaikan kasus pajak. Namun, masih terdapat tantangan seperti keterbatasan durasi diskusi, koordinasi dalam kelompok, serta preferensi mahasiswa yang lebih nyaman dengan pembelajaran individu. Dengan demikian, penelitian ini merekomendasikan penyesuaian durasi diskusi, kombinasi dengan metode pembelajaran lain, serta evaluasi berkala untuk meningkatkan efektivitas Breakout Room dalam pembelajaran perpajakan. Penelitian selanjutnya dapat mengeksplorasi pengaruh metode ini terhadap hasil akademik mahasiswa secara kuantitatif serta menguji efektivitasnya dalam berbagai mata kuliah lain yang berbasis analisis kasus.

Pelatihan Pengelolaan Keuangan Desa Dalam Mewujudkan Good Village Governance Pada Aparatur Desa Di Kecamatan STM Hulu Purba, Efri Elsridayani; Harianja, Hotriado; Damanik, Hormaingat; Butar, Monetarist Butar; Tarigan, Jenni; Hutabarat, Lamminar
Jurnal Pengabdian Masyarakat Bhinneka Vol. 3 No. 4 (2025): Bulan Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v3i4.337

Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa memberikan pedoman bagi pemerintahan desa sebagai wujud pertanggungjawaban atas pengelolaan keuangan desa. Informasi awal dari Bapak Camat STM Hulu bahwa mereka mengalami keterbatasan sumber daya manusia dalam hal pengelolaan keuangan desa. Sebagian besar aparatur desa dan perangkatnya saat ini memiliki tingkat pendidikan SMA/sederajat, pengetahuan tentang akuntansi dan pengelolaan keuangan desa yang relatif rendah, sehingga sulit bagi mereka untuk mencatat keuangan desa (Nurna, 2022). Oleh sebab itu Dosen Fakultas Ekonomi dan Bisnis Universitas Darma Agung khususnya Dosen S-1 Akuntansi melakukan Pengabdian Kepada Masyarakat tentang pengelolaan keuangan desa berdasarkan peraturan perundang-undangan yang berlaku. Kegiatan pelatihan ini melibatkan perwakilan dari semua komponen masyarakat desa (warga masyarakat, pengurus organisasi sosial, dan pemerintah desa (kepala desa). Kegiatan pelatihan pengelolaan keuangan desa dalam mewujudkan good village governance di Kecamatan STM Hulu berjalan dengan lancar dan baik. Kegiatan tersebut banyak memberi manfaat kepada warga masyarakat yang mengikuti pelatihan karena selama ini mereka belum pernah mengikuti kegiatan serupa.

Pembelajaran interaktif menggunakan breakout room di zoom meeting pada mata kuliah ketentuan umum dan tata cara perpajakan Pramesti, Retta Farah; Hamid, Mey Lina; Purba, Efri Elsridayani; Harared, Bunga Anisah
Jurnal EDUCATIO: Jurnal Pendidikan Indonesia Vol. 11 No. 1 (2025): Jurnal EDUCATIO: Jurnal Pendidikan Indonesia
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1202525563

Perkembangan teknologi dalam era Revolusi Industri 5.0 telah mendorong transformasi pembelajaran dari metode konvensional ke pembelajaran daring. Salah satu platform yang banyak digunakan dalam pendidikan online adalah Zoom Meeting, yang menyediakan fitur Breakout Room untuk meningkatkan interaksi dan diskusi mahasiswa dalam kelompok kecil. Penelitian ini bertujuan untuk mengevaluasi efektivitas Breakout Room dalam pembelajaran mata kuliah Ketentuan Umum dan Tata Cara Perpajakan (KUP) dengan mengukur tingkat pemahaman, kerja sama, serta keterlibatan mahasiswa dalam diskusi akademik. Penelitian ini menggunakan pendekatan kuantitatif dan kualitatifdengan kuesioner berbasis skala Likert dan pertanyaan terbuka yang dikumpulkan dari 49 mahasiswa peserta kelas KUP. Hasil penelitian menunjukkan bahwa 85% mahasiswa merasa metode ini meningkatkan pemahaman mereka terhadap konsep perpajakan, sementara 80% menyatakan lebih nyaman berdiskusi dalam kelompok kecil. Selain itu, 75% mahasiswa merasa bahwa metode ini meningkatkan kerja sama tim dalam menyelesaikan kasus pajak. Namun, masih terdapat tantangan seperti keterbatasan durasi diskusi, koordinasi dalam kelompok, serta preferensi mahasiswa yang lebih nyaman dengan pembelajaran individu. Dengan demikian, penelitian ini merekomendasikan penyesuaian durasi diskusi, kombinasi dengan metode pembelajaran lain, serta evaluasi berkala untuk meningkatkan efektivitas Breakout Room dalam pembelajaran perpajakan. Penelitian selanjutnya dapat mengeksplorasi pengaruh metode ini terhadap hasil akademik mahasiswa secara kuantitatif serta menguji efektivitasnya dalam berbagai mata kuliah lain yang berbasis analisis kasus.

Review Evaluation of Simalungun Regency Government Financial Reports Purba, Efri Elsridayani; Martani, Dwi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.2885

The research aims to evaluate financial report examinations based on Government Regulation No. 4 of 2018 and analyze the quality of financial report examinations in Simalungun Regency. Despite compliance with regulations, the examination process could be more optimal as the review team did not assess SPI, conducted oral interviews without documented records, lacked questionnaires, and had a limited review period of ten days. This study was prompted by unqualified audit opinions in 2017-2018 and a need for information on obtaining unqualified audit opinions. The qualitative research employed a case study approach with descriptive analysis techniques, gathering data through document examinations, checklists, and interviews. Findings indicate that examining financial reports in Simalungun Regency followed Government Regulation No. 4 of 2018 but could be more optimal. Constraints include low reviewer competence and quantity, limited review time, and inadequate review training. The study concludes that the examination quality can be improved but is hindered by low reviewer competence and quantity, limited review time, and inadequate training. These insights highlight the need to enhance examination processes to ensure financial report reliability and accuracy, with recommendations for further research to explore audit opinions from external and internal perspectives and assess the role of APIP in enhancing financial report quality. These findings provide valuable contributions to financial governance improvement in Simalungun Regency and beyond.

Sosialisasi Penerapan ISAK 35 Pada Gereja Masehi Advent Siantar Marimbun Purba, Efri Elsridayani; Siahaan, Yannuke Patricia; Pandiangan, Dr Roris Tua; Siahaan, Ramly
Jurnal Pengabdian Sosial Vol. 3 No. 1 (2025): November
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/yqt4qy68

Gereja merupakan salah satu organisasi non profit yang masih menggunakan metode kas dalam menyampaikan informasi keuangannya. Hal ini menjadi perhatian bagi Ikatan Akuntan Indonesia (IAI) untuk mengembangkan sebuah standar akuntansi yang sesuai bagi organisasi nirlaba dalam menampilkan laporan keuannya yaitu ISAK 35 (Interprestasi Standar Akuntansi Keuangan Nomor 35) yang diharapkan mempermudah dalam penyusunan dan pelaporan keuangan yang mudah dipahami, relevan, dan dapat diperbandingkan. Penerapan ISAK 35 diharapkan dapat membantu organisasi non laba dalam memahami pentingnya transparansi dan akuntabilitas laporan keuangan. Kegiatan PKM ini bertujuan untuk mensosialisasikan penerapan ISAK 35 pada Gereja Masehi Advent Siantar Marimbun. Adapun metode yang digunakan dalam melaksanakan kegiatan PKM ini yaitu dengan cara memberikan sosialisasi penerapan ISAK 35 sehingga pihak gereja mampu menyusun arus kas masuk dan arus kas keluar dalam bentuk laporan keuangan. Dari hasil kegiatan PKM yang dilakukan di Gereja Masehi Advent Siantar Marimbun menunjukkan bahwa pihak Gereja hanya membuat rekapitulasi laporan penerimaan kas dan pengeluaran kas secara mingguan dan belum mengikuti standar akuntansi yang berlaku saat ini. khususnya ISAK 35.

Pengembangan E-Modul Interaktif pada Mata Kuliah Praktikum Pajak Penghasilan : Development of Interactive E-Modules in Income Tax Practicum Courses Retta Farah Pramesti; Tantri Annisa Hanjani; Gilar Budi Pratama; Efri Elsridayani Purba
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 4 No. 03 (2024): Research Articles, December 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v4i03.5221

This study aims to overcome the problem of non-standardized teaching materials and low practical skills of students in the Income Tax (PPh) Practicum course. This challenge impacts the effectiveness of learning and students' readiness to understand and apply the concept of PPh. Therefore, it is necessary to develop innovative, interactive, and relevant teaching materials to improve students' understanding of the material, learning motivation, and practical skills. The practicum module is an important thing to prepare in practicum learning as a tool that supports student learning to be more effective and efficient in understanding the existing material. This study uses the Research and Development (RnD) method with the 4D development model (Define, Design, Develop, and Disseminate). The research stages include needs analysis, interactive module design, development and limited trials on 37 students, and evaluation of the module's feasibility by experts and users. The developed e-module is feasible, with a score of 80% for content quality, learning objectives, and instructional, and 100% for the quality of interactive teaching materials. The level of student satisfaction reached 89.2%, while the quality of the questions was assessed at 91.9%, indicating the module's effectiveness in improving students' understanding, learning motivation, and practical skills. This study successfully developed an interactive-based PPh Practicum e-module, which was feasible and effective in enhancing students' knowledge, motivation, and practical skills. Further research is recommended to expand the module's implementation and integrate tax software to support students' readiness in the world of work.

Evaluating Kahoot and Practicum Effectiveness in Enhancing Understanding of Cost and Management Accounting: Evaluasi Efektivitas Pembelajaran Interaktif dengan Kahoot dan Praktikum dalam Meningkatkan Pemahaman Mahasiswa pada Mata Kuliah Dasar Akuntansi Biaya dan Manajemen Retta Farah Pramesti; Rosyani Muthia; Efri Elsridayani Purba; Deasy Emalia
Edu Cendikia: Jurnal Ilmiah Kependidikan Vol. 5 No. 01 (2025): Research Articles, April 2025
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/educendikia.v5i01.5648

Game-based learning technology such as Kahoot has been widely used in higher education to increase student engagement. However, little research has evaluated its impact on student understanding in Basic Cost and Management Accounting courses. Therefore, this study aims to measure the effectiveness of Kahoot-based learning methods and practice questions in improving student understanding. This study used a pre-test-post-test design without a control group and used a quantitative approach. The research sample comprised 32 students taking the Basic Cost and Management Accounting course. Data were collected through pre-test, post-test, and questionnaire results. Data analysis was conducted using a Paired Sample t-test to see significant differences between the pre-test and post-test and descriptive analysis to assess students' perceptions of the applied learning methods. The results of the Paired Sample t-test showed a significant increase in student understanding after participating in the learning session, with a power analysis result of 72.3% and an effect size of 1,919, indicating a strong learning impact. In addition, the questionnaire results revealed that most students felt that this method helped them understand the material better. However, some students provided input regarding adjustments in the speed of explanation, variations in learning methods, and distribution of teaching materials to improve learning effectiveness. Conclusion: Overall, this study shows that the combination of Kahoot!-based learning and problem practice effectively improves students' understanding of Basic Cost and Management Accounting. The results of this study can be the basis for developing interactive learning methods in higher education to improve the quality of accounting learning.

The Influence of Leadership Style, Individual Characteristics, and Incentives on Employee Performance at PT. Bank Perkreditan Rakyat Nusantara Bona Pasogit 20 Delitua Elisabeth Simangunsong; Efri Elsridayani Purba; Kristina Bangun
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2658

This research discusses how the influence of leadership style, individual characteristics and incentive provision at PT. BPR NBP 20 Delitua. This data was obtained through a survey of questionnaires distributed to 45 (Forty Five) employees at PT. BPR NBP 20 Delitua. The sampling technique used was saturated sampling or census, while the data analysis used was multiple linear regression conducted using SPSS 25 software. The research method used in this study is a quantitative analysis method. Based on the results of the analysis using SPSS 25 software, it is known that Y = 1.419 + 0.100X1 + 0.292X2 + 0.446X3. Leadership style has a significant effect on employee performance, t count (2.886) > t table (1.682). There is a significant influence between individual characteristics and employee performance. With t count (3.883) > t table (1.682). There is a significant influence between incentive provision and employee performance. With the calculated t value (5.596) > t table (1.682). The coefficient of determination (R2) = 74,3% indicates the magnitude of the influence of leadership style, individual characteristics and incentives on employee performance, while the remaining 25,7% is influenced by other factors not included in this study. From the results of the F test, it is known that the calculated F is 39.410 > F table of 2.83 and the significant value of F is 0.000 < α (0.05) so that H0 is rejected and H1 is accepted, meaning that simultaneously the variables of leadership style, individual characteristics and incentives have a positive and significant effect on employee performance at PT. BPR NBP 20 Delitua.

Analysis of Bankruptcy Prediction in State-Owned Enter-prises in the Pharmaceuticals Sector Santy Aji Sitohang; Wie Shi Wudjud; Efri Elsridayani Purba; Roris Tua Pandiangan; Yanuke Patricia Siahaan; Ramly Siahaan
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.436

Operational performance of two state-owned pharmaceutical companies has been in the public spotlight in recent years. Poor financial conditions have caused both companies to experience net losses for years. The risk of bankruptcy becomes a serious threat if the fundamental problems of these two state-owned pharmaceutical companies are not successfully addressed. This study was conducted to determine whether PT. Kimia Farma Tbk and PT. Indofarma Tbk are likely to go bankrupt between 2021-2024 and to analyze the factors that could lead to bankruptcy. This study used a descriptive quantitative approach. Data were analyzed using Springate, Grover, and Zmijewski models to detect bankruptcy. Springate model predicted PT. Kimia Farma Tbk would be in the bankruptcy category from 2021-2024. Grover and Zmijewski model analysis showed that PT. Kimia Farma Tbk was in the healthy category from 2021-2022, then entered the bankruptcy category from 2023-2024. The potential for bankruptcy is influenced by poor liquidity, the company's reliance on debt to finance assets, unproductive asset management, and net losses. The condition of PT. Indofarma Tbk is categorized as bankrupt from 2021-2024 based on the Zmijewski and Springate models. The Grover model predicts PT. Indofarma Tbk will be healthy in 2021 and will then go bankrupt in 2022-2024. Indications of bankruptcy are influenced by declining sales and assets, debt exceeding assets, liquidity difficulties, and a continuing trend of losses.

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