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Menampilkan 1–10 dari 23 artikel
Pelatihan Penerapan SIAPIK untuk Meningkatkan Akses Modal UMKM melalui Laporan Keuangan Standar
Auliffi Ermian Challen
; Komala, Lenda
; Djalil, Noviendri
; Hidayat, Dina Rizky Syalsabilla
; Saidah, Saidah
Educate: Journal of Community Service in Education
Vol 5
, No 2
(2025)
ABSTRAK
UMKM yang ingin berkembang mempunyai peluang untuk memperoleh akses modal melalui perbankan. Namun UMKM masih belum memanfaatkan peluang tersebut karena pengelolaan keuangannya belum baik. Jarang UMKM mempunyai pembukuan yang baik dikarenakan tidak mempunyai pengetahuan akuntansi dan laporan keuangan sesuai standar. Aplikasi SIAPIK merupakan aplikasi akuntansi sederhana yang didesain oleh Bank Indonesia bagi pelaku UMKM agar dapat membuat laporan keuangan sederhana. Tujuan pengabdian in...
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Pengaruh Total Asset Turnover, Return on Assets, Debt to Equity Ratio, Stock Return, dan Firm Size terhadap Firm Value
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study evaluates the impact of TATO, ROA, DER, stock returns, and firm size on company value (PBV) for 28 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The background to this research is the crucial role of the infrastructure sector amid government budget dynamics that affect corporate performance and investor perception. The results show that ROA, DER, and stock returns have a significant positive effect on company value. This indicates that high pr...
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CHALLENGES OF STUDENT LEARNING PROBLEMS IN THE DIGITAL ERA: A SCHOOL COUNSELOR'S PERSPECTIVE
Saputra, Nur Mega Aris
; Muslihati, Muslihati
; Ramli, M
; Sobri, Ahmad Yusuf
; Jalil, M. Khoirudin
; Rafli, Muhammad
COUNSENESIA Indonesian Journal of Guidance and Counseling
Vol 6
, No 2
(2025)
Students’ learning problems in schools are issues that require serious attention from all stakeholders, particularly school counselors. Various factors contribute to the learning difficulties experienced by students today. Changes in curriculum, educational systems, and technological developments have significantly influenced the nature of students’ learning problems. In addition, challenges in other domains such as personal, social, and even career-related aspects also affect students’ academic...
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Analisis Faktor-Faktor yang Mempengaruhi Kepercayaan Muzakki terhadap Lembaga Amil Zakat Berdasarkan Prinsip Islamic Good Corporate Governance
DHARMA EKONOMI
Vol 32
, No 2
(2025)
The purpose of this study is to use the Theory of Islamic Good Corporate Governance (IGCG) methodology to determine the elements that affect muzakki's faith in paying zakat through zakat institutions. Based on earlier research and literature, this study examines the relationship between the degree of muzakki trust and Islamic values such amanah (accountability), tabligh (transparency), fatanah (competence), and religiosity. Furthermore, additional elements like reputation, contentment, and servi...
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Analisis Pengaruh Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance pada Perusahaan Sektor Energi
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This research investigates the impact of Corporate Social Responsibility (CSR), along with Capital Intensity, Company Scale, and Profitability, on practices of Tax Evasion within energy firms registered on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The matter of tax evasion endures as a major concern, given its effects on government funds and business openness. By employing a quantitative method featuring a causal-associative structure, the study empirically explores the links between...
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APLIKASI KAMUS BAHASA KEO BERBASIS ANDROID STUDI KASUS DI DESA LOKALABA KEC. MAUPONGGO
Nurdin, Nur Halillah
; Sara, Kristina
; Mando, L. B. Finansius
; Nurdin, Nur Halillah
; Sara, Kristina
; Mando, L. B. Finansius
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 4
, No 2
(2025)
Perkembangan teknologi informasi di era globalisasi telah mendorong berbagai inovasi dalam pelestarian budaya, termasuk dalam bentuk media digital untuk pembelajaran bahasa daerah. Salah satu bahasa daerah yang mengalami penurunan penutur adalah Bahasa Keo, yang digunakan di wilayah selatan Kabupaten Nagekeo, khususnya di Desa Lokalaba. Penggunaan bahasa ini di kalangan generasi muda semakin berkurang karena kurangnya media pembelajaran yang mendukung. Di sisi lain, wisatawan yang datang ke wila...
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Evaluasi Capaian Tujuh Prasyarat Pengarusutamaan Gender dalam Tata Kelola Pemerintahan Kota Semarang
Jurnal Media Administrasi
Vol 10
, No 2
(2025)
Gender mainstreaming (PUG) is a development strategy that integrates gender equality as a key principle in planning and budgeting. The city of Semarang has adopted this approach in various policy documents; however, its implementation still faces significant challenges. This study aims to evaluate the achievement of the seven prerequisites for PUG according to the guidelines from the Ministry of PPPA, including commitment, policies, institutional frameworks, resources, sex-disaggregated data, ge...
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Implementation of The Merdeka Curriculum in Physics Learning at Senior High Schools in Bengkulu City
Jurnal Penelitian Pembelajaran Fisika
Vol 16
, No 1
(2025)
This study aims to analyze the implementation of the Merdeka Curriculum in physics learning at high schools in Bengkulu City, focusing specifically on SMA Negeri 4, SMA Negeri 8, and SMA Negeri 9 Bengkulu City. Additionally, it examines students' responses to implementing the Merdeka Curriculum in physics learning at these three schools. The background of this research stems from the "Merdeka Belajar" (Freedom to Learn) policy introduced by the Ministry of Education and Culture, designed to prov...
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Inclusion in Industry : Advancing Equality for Disabled Workers in Manufacturing in Indonesia
Public Service And Governance Journal
Vol 6
, No 1
(2025)
The manufacturing industry plays a pivotal role in promoting workplace equality for employees with disabilities. This paper explores the historical context, current trends, and challenges faced by disabled workers in the manufacturing sector. Through a comprehensive literature review and empirical research, including surveys, interviews, and case studies, the study identifies significant barriers to inclusion, such as physical inaccessibility, attitudinal prejudices, and inadequate policies. It...
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Perlindungan Hukum Terhadap Klien Akibat Pemalsuan Akta Autentik Yang Dibuat Oleh Notaris/PPAT (Studi Putusan Pengadilan Negeri Magelang Nomor 56/Pid.B/2022/PN MGG)
Jurnal Akta Notaris
Vol 3
, No 2
(2024)
Parate Eksekusi Jaminan Jaminan Fidusia oleh kreditur seringkali melanggar hak-hak dari pada debitur yang menyamakan Sertifikat Jaminan Fidusia dengan irah-irah “Demi Keadilan Berdasarkan Ketuhanan yang maha Esa” yang disamakan dengan Putusan Pengadilan yang berkekuatan hukum tetap. Setelah adanya Putusan Mahkamah Konstitusi nomor: 18/PUU/XVII/2019 parate eksekusi Jaminan Fidusia tidak lagi dapat langsung dilakukan oleh kreditur terhadap debitur apabila tidak ada kesepakatan mengenai cidera janj...
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