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All Journal Wahana Riset Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Madaniya Jurnal Pengabdian Polinema Kepada Masyarakat Kontigensi: Jurnal Ilmiah Manajemen Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS)
Dyah Metha Nurfitriasih
Politeknik Negeri Malang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Video Animasi Sebagai Variasi Media Pembelajaran Mata Kuliah Akuntansi Manajemen Rosy Aprieza Puspita Zandra; Apit Miharso; Dyah Metha Nurfitriasih
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.114589

Abstract

This study intends to explore information about the effectiveness of using animated videos in encouraging increased understanding and student learning outcomes. The research method chosen is Quasi Experimental research, with the design of the Nonequivalent Control Group Design for a number of 60 students who are taking Management Accounting courses at the State Polytechnic of Malang. The study of effectiveness measured through the results of pre-test, post-test and student perception questionnaires showed that animated video media was quite effective in improving student learning outcomes by becoming an intermediary factor in learning by presenting ease, attractiveness, clarity. messages, increasing the variety and quality of learning. This finding is expected to contribute to providing insight into alternative accounting learning tools packaged in a more coomunicative, innovative and interactive form, especially to support the independent learning process. Keywords: learning media, animated videos, commucation, effectiveness, gain score.
PELATIHAN USAHA MINUMAN “KEKINIAN” UNTUK MENINGKATKAN JIWA KEWIRAUSAHAAN SANTRI PPSQ ASY-SYADZILI Fathimatus Zahro Fazda Oktavia; Widi Dwi Ernawati; Dyah Metha Nur Fitriasih; Rika Wijayanti; Rosy Aprieza Puspita Zandra
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 8 No 2 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.465 KB) | DOI: 10.33795/jabdimas.v8i2.146

Abstract

PPSQ Asy-Syadzili as one of the big boarding schools with a total of more than 1,000 students has extraordinary resources if used properly. So far, many resources have not been utilized optimally or are still managed by outsiders. Therefore, this service activity aims to help students take advantage of the internal and external resources and market share of the cottage and make it a place for direct learning how to be a polite and successful entrepreneurship. The concrete steps to be taken are to encourage students to have an entrepreneurial spirit. The business idea taken is a food and beverage business which is the basic needs of the students themselves. Because the activity was carried out during the pandemic, the training was carried out online by uploading tutorial videos on YouTube. The evaluation results after the training showed that participants had a high level of satisfaction, great benefits and the ability of participants to continue the results of the training in starting a business and teaching these skills to other residents. Participants give suggestions so that they can get other training in the future.
Pemberdayaan Masyarakat Melalui Budidaya Ikan Lele di Yayasan Al-Husna Malang Padma Adriana Sari; Annisa Fatimah; Dyah Metha Nurfitriasih; Galuh Kartiko; Sumiadji Sumiadji
Madaniya Vol. 3 No. 1 (2022)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.154

Abstract

Pelatihan kewirausahaan budidaya ikan lele pada Yayasan Al-Husna dilaksanakan dengan tujuan untuk meningkatkan perekonomian Yayasan Al-Husna serta memberikan bekal pengetahuan wirausaha untuk anak asuh di yayasan tersebut. Kegiatan pengabdian masyarakat berlokasi di asrama Yayasan Al-Husna Kecamatan Dau Kabupaten Malang. Yayasan Al-Husna telah melakukan budidaya ikan lele sebelumnya, namun karena kurangnya pengalaman dan ilmu tentang budidaya ikan maka usaha tersebut tidak berlanjut. Berdasarkan hal tersebut, maka pelatihan ini diberikan agar pengelola dan anak asuh di yayasan tersebut medapatkan ilmu budidaya ikan lele sehingga dapat dimanfaatkan menjadi sumber penghasilan. Selain itu ilmu budidaya ikan lele tersebut dapat dijadikan tambahan wawasan dalam berwirausaha bagi anak asuh di yayasan tersebut.
Pengembangan SDM Santri Yayasan Al Husna dalam Menghadapi Rekruitmen Kerja Widi Dwi Ernawati; Dyah Metha Nur Fitriasih; Rika Wijayanti; Rosy Aprieza Puspita Zandra; Fathimatus Zahro Fazda Oktavia
Jurnal Pengabdian Polinema Kepada Masyarakat Vol. 9 No. 1 (2022): Jurnal Pengabdian Polinema Kepada Masyarakat
Publisher : UPT Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jppkm.v9i1.130

Abstract

Yayasan Al Husna merupakan salah satu lembaga atau organisasi sosial dan keagamaan di Kota Malang yang mengayomi anak-anak yatim piatu dan anak-anak yang memiliki kesulitan ekonomi dari berbagai jenjang usia. Para anak asuh yang berada di jenjang Sekolah Menengah Atas (SMA) dituntut untuk dapat mandiri setelah lulus sekolah. Beberapa pendekatan telah dilakukan terhadap mereka, di antaranya adalah memberikan pelatihan tentang pencarian beasiswa bagi mereka yang hendak melanjutkan pendidikan ke perguruan tinggi dan pelatihan kewirausahaan untuk dapat meningkatkan keterampilan dan pengembangan ide dalam membangun usaha. Tim pelaksana PPM melihat bahwa masih ada satu pilihan yang dapat dilakukan oleh para anak asuh ini selepas lulus sekolah, yaitu mencari pekerjaan. Walaupun pilihan ini mungkin akan menjadi pilihan terakhir yang diambil oleh mereka, namun proses untuk mendapatkan pekerjaan pertama bukanlah hal yang mudah. Oleh sebab itu, tim pelaksana PPM memiliki tujuan untuk membantu para anak asuh ini mempersiapkan diri dalam memperoleh pekerjaan mereka. Tim pelaksana PPM berbagi segala informasi mengenai dunia kerja saat ini, menjelaskan bagaimana caranya mendapatkan informasi lowongan pekerjaan melalui website, dan melakukan simulasi wawancara kerja dengan peserta pelatihan. Hasil dari pelaksanaan PPM ini adalah para peserta pelatihan merasa puas dan mengaku bahwa pengetahuan mereka tentang dunia kerja menjadi bertambah.
Juridic Aspects of Contract Renegotiation During the Covid-19 Pandemic as an Effort to Mitigate Risk and Loss in Business Activities Galuh Kartiko; Andi Kusuma Indrawan; Dyah Metha Nurfitriasih
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i1.254

Abstract

This study discusses the juridical aspect of contract renegotiation during the Covid 19 pandemic as an effort to mitigate risks and losses in business activities based on Presidential Decree Number 12 of 2020 concerning the Determination of Non-Natural Disasters for the Spread of Corona Virus Disease 2019 ( Covid-19 ) . Many business actors in the business world interpret the disaster as a force majeure, which is an extraordinary event that causes people to be unable to carry out their achievements due to an event beyond their capabilities. The research method used in this research is a normative legal research method. The results of this study are expected to provide debtors with an opportunity to resolve obstacles to their inability to pay installments by being allowed to apply for renegotiation or contract review in order to reach a mutual agreement. through the Regulation of the Financial Services Authority of the Republic of Indonesia Number ll/POJK.03/2020 concerning Stimulus The national economy which aims to maintain financial system stability and support economic growth.
Pengaruh Manajemen Laba Terhadap Agresivitas Pajak Dyah Metha Nurfitriasih; Dyah Febriantina Istiqomah
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4495

Abstract

This study aims to determine the effect of earnings management on tax aggressiveness and corporate governance moderation in this relationship. Tax aggressiveness is measured using the Effective Tax Rate (ETR), while earnings management is measured by calculating the Discretionary Accruals (DACC) value. Corporate Governance includes institutional ownership, independent commissioners, and audit committees. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. This study uses a purposive sampling method to obtain 60 samples with several observations of 180 companies during the observation period. The results show that earnings management positively affects tax aggressiveness. This finding indicates that increasing earnings management behavior will encourage companies to tax aggressiveness. Corporate Governance can reduce the effect of earnings management on tax aggressiveness. The existence of institutional ownership, an independent board of commissioners, and an audit committee can oversee the actions and decisions taken by managers so that any actions taken do not harm the Shareholders.
Perhitungan Harga Pokok Produksi Untuk Meningkatkan Daya Saing UMKM Pelanusa Padma Adriana Sari; Dyah Metha Nurfitriasih; Rosy Aprieza Puspita Zandra; Diana Nurindrasari; Novrida Qudsi Lutfillah
Madaniya Vol. 4 No. 1 (2023)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.365

Abstract

Mitra pada kegiatan pengabdian masyarakat adalah Komunitas Pelangi Nusantara Singosari (PELANUSA) yaitu sebuah komunitas kewirausahaan yang memproduksi kerajinan tekstil handmade dari kain perca. Selain bergerak di bidang wirausaha, komunitas ini juga memiliki tujuan sosial yaitu memberdayakan ibu-ibu dengan perekonomian kurang mampu dan anak-anak dari keluarga buruh migran. Anggota komunitas ini diberikan pelatihan keterampilan dan kemampuan berwirausaha sehingga bisa mendirikan usahanya sendiri dan memiliki pemasukan berupa pendapatan dari usahanya tersebut. Kegiatan PPM yang dilakukan adalah memberikan pelatihan perhitungan harga pokok produksi untuk usaha mikro pada komunitas ini. Pelatihan ini diberikan untuk menambahkan kemampuan anggota Pelanusa untuk melakukan perhitungan harga pokok produksi yang tepat sehingga dapat memberikan harga jual yang bersaing dari usaha sejenisnya. Diharapkan pelatihan ini dapat mendukung kegiatan PELANUSA dan memberikan bekal kepada anggota komunitas tersebut agar dapat terus mengembangkan usaha konveksi mereka.
Co-Authors Andi Kusuma Indrawan Annisa Fatimah Apit Miharso Diana Nurindrasari Dyah Febriantina Istiqomah Fathimatus Zahro Fazda Oktavia Galuh Kartiko Novrida Qudsi Lutfillah Padma Adriana Sari Rika Wijayanti Rosy Aprieza Puspita Zandra Sumiadji - Widi Dwi Ernawati