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Mengoptimalkan Keuangan Umkm Melalui Laporan Keuangan Sederhanan Pada Umkm Kedu Emas Kecamata Kelapa Dua Kabupaten Tangerang Tri Widyawati; Mudji Prasetiyo; Tina Kunti Anggraeni; Anjani Putri Afrianti; Susanto; Sugiyanto; Zulfitra
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 3 (2024): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

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Abstract

ABSTRAK Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia. Salah satu tantangan yang dihadapi UMKM adalah pengelolaan keuangan yang kurang optimal. Pelatihan ini bertujuan untuk menganalisis penerapan laporan keuangan sederhana dan dampaknya terhadap optimalisasi keuangan pada UMKM Kedu Emas di Kecamatan Kelapa Dua, Kabupaten Tangerang. Metode pelatihan yang digunakan adalah studi kasus dengan pendekatan kualitatif. Pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Hasil pelatihan menunjukkan bahwa penerapan laporan keuangan sederhana, yang terdiri dari laporan laba/rugi, laporan perubahan modal, dan laporan arus kas, dapat membantu UMKM Kedu Emas dalam mengoptimalkan pengelolaan keuangannya.Laporan keuangan sederhana memudahkan pemilik UMKM dalam memantau kinerja keuangan, pengambilan keputusan, dan perencanaan keuangan yang lebih baik. Pelatihan ini memberikan implikasi praktis bagi UMKM lain dalam menerapkan laporan keuangan sederhana untuk meningkatkan pengelolaan keuangan yang optimal.
Development of LSLC-Based Collaborative Learning Model Learning Tools And Their Effects on Critical Thinking Skills Evi Takrimatul Ailiyyah; Pambudi, Didik Sugeng; Fatekurohman, Mohamad; Kurniati, Dian; Susanto
Vygotsky: Jurnal Pendidikan Matematika dan Matematika Vol 6 No 2 (2024): Vygotsky: Jurnal Pendidikan Matematika dan Matematika
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/voj.v6i2.1014

Abstract

The purpose of this study is to develop collaborative learning-based learning resources and their impact on students' capacity for critical thought. This study used a combination of methods, namely development research (R&D) with Thiagarajan 4D model and experimental research. Data was collected through observations, questionnaires, tests, and interviews. The validity coefficients for the Teaching Module, worksheet, and test were 3.80, 3.80, and 3.70, respectively. Observations showed that 96% of the learning tools met practical criteria. The tools were effective, with 93% of student activities rated very good, 96% of students giving positive responses, and 85% achieving learning completion. A t-test (sig = 0.007) confirmed the collaborative learning tool based on LSLC significantly enhanced students' critical thinking skills.
Analysis of User Satisfaction Level Of E-Pkh Application Using End User Computing Satisfaction (EUCS) Method anjani, anjani; arin, Pebrinda Andriani; rosa, Rosa Audya; Yogi Kelpin; Kiki Ardila; susanto; bunga intan
Adpebi Science Series 2022: 1st AICMEST 2022
Publisher : ADPEBI

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Abstract The role of information systems for the government has become an important part, including the Lubuklinggau City Social Service, which has used information technology, one of which is the E-PKH application. So far, the E-PKH application is a digital breakthrough made by the Ministry of Social Affairs based on big data. The E-PKH application is an application that has been issued by the ministry of the republic of Indonesia, this application aims to assist the companion of the family of hope program in updating the data of the beneficiary family (KPM) of the family of hope program. after research, it turns out that the information system on the level of user satisfaction of the E-PKH application at the social service of the city of Lubuklinggau, has not yet attempted an analysis to determine the level of user satisfaction, whether the application is satisfied to be used in operating it. The method and user computing satisfaction (EUCS) is useful in measuring a level of user satisfaction in operating a website or application. The EUCS method can be used to assess and evaluate the use of the website or application based on the experience of the user in operating the website and application. likert. it can be concluded that the results of data processing indicate the level of satisfaction of users of the E-PKH application at the Lubuklinggau City Social Service has reached a valid level. E-PKH application users at the Lubuklinggau City Social Service have an effect on user satisfaction of the E-PKH application, this can be seen in each variable that gets a valid value. Keywords: End User Computing Satisfaction, satisfaction
Mendidik Berwirausaha Warga Beji Ungaran Timur Melalui Pelatihan Las Listrik Suharso, Arif Rakhman; Khaeroman; Putranto, Wahyu Ari; Susanto; Hendartono, Ario; Jaya, Agil Putra; Bustama, Akhirul Andra
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2023): Desember
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v3i3.8800

Abstract

Kegiatan program pengabdian dilaksanakan di sekitar wilayah Ungaran  sesuai dengan arahan dan instruksi dari pimpinan Politeknik Maritim Negeri Indonesia dikarenakan adanya pembangunan kampus baru Polimarin  di wilayah Ngobo Kecamatan Ungaran Timur dengan mengembangkan potensi yang ada di sekitar wilayah desa Beji Kecamatan Ungaran Timur. Pengetahuan tentang las listrik / SMAW (Shielded Metal Arc Welding) yaitu suatu proses pengelasan busur listrik perlu dikembangkan agar  dapat   memberikan  bekal  masyarakat sekitar kampus baru yaitu keterampilan mengelas agar  nantinya  bisa  digunakan  untuk  mencari  pekerjaan  dan  dapat  digunakan  untuk  membuka  lapangan  kerja di masyarakat.  Metode  yang digunakan  dalam  pengabdian  ini  adalah memberikan materi  secara teori  mengenai cara pemakaian las jenis SMAW dan peralatan safety yang harus digunakan,  tanya  jawab  dan  praktik  membuat dudukan pot. Hasil Produk dari kegiatan pengabdian ini adalah tempat untuk meletakkan pot atau dudukan pot. Kegiatan Pengabdian kepada masyarakat pengelasan ini didampingi dan dibimbimbing oleh Dosen Prodi Teknika yang mengarahkan peserta mulai dari pemasangan kawat las, setting ampere dan mempraktekan membuat dudukan pot.
Implementasi Kurikulum Outcome Based Education (Obe) Dalam Sistem Pendidikan Tinggi Di Era Revolusi Industri 4.0 Muzakir, Muchammad Ibnu; Susanto
Journal of Islamic Education Vol. 2 No. 1 (2023): Journal of Islamic Education
Publisher : Universitas Darunnajah Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61159/edukasiana.v2i1.86

Abstract

Abstract The purpose of this study was to determine the strategies, influencing factors, obstacles and challenges of implementing the Outcome Based Education (OBE) curriculum in the Higher Education System in the Industrial Revolution Era 4.0. The method used in this study is a library research method with a descriptive qualitative approach. Data collection techniques were carried out using library research techniques, literature reviews and research journals. There are strategies that can be implemented the OBE curriculum in the Higher Education System in the Industrial Revolution Era 4.0, namely curriculum reconstruction by compiling the structure of learning objectives, graduate learning outcomes and learning outcomes in the syllabus and analyzing the teaching and learning process. The learning system can be done with blended learning. Improving literacy 4.0 (data literacy, technological literacy, human literacy among students) and implementing the learning phase and learning space. And there are factors that influence the successful implementation, namely a learning method that consists of turning on student discussion spaces outside the classroom, modern and multidisciplinary learning, factors Furthermore, there is also academic freedom and the role of lecturers and students who greatly support the successful implementation of the OBE curriculum. Furthermore, there are 12 challenges in implementing OBE, namely the challenge of accepting OBE, paradigm shifting, maintaining the quality of education, restructuring results and assessment techniques, OBE as a top priority, design down approach, impact on students with special needs, teacher's role, learning responsibilities, break typecast, waves of opposition, and perceptions of students and teachers. Keywords: Outcome Based Education (OBE), Industrial Revolution 4.0, Higher Education System.
Personal Selling Analysis To Increase Sales At Mari Mampir Vegetarian susanto; Tampubolon, Mangihut
Journal Boas : Business, Economics, Accounting And Management Vol. 2 No. 01 (2023): Journal Boas : Business, Economics, Accounting And Management
Publisher : Cattleya Darmaya Fortuna

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Abstract

This research discusses the implementation of Personal Selling, by parties here to stop by in an effort to increase sales. The problems taken are how to implement Personal Selling, as well as the obstacles and efforts to increase sales. The problems taken are how to apply personal selling, as well as the obstacles and constraints experienced in implementing personal selling. This study aims to find out the strategy used by let's stop by, namely to know and understand product knowledge, and understand the hearts of consumers first. The media used in implementing personal selling strategies are door to door media, telephone media, social media. This research method is descriptive research with a qualitative approach. Data collection was carried out by observation and interview techniques. Researchers use source triangulation to check the validity of research data. Data analysis in this study uses 3 components, namely data reduction, data presentation, and drawing conclusions. The results of the study show that Let's Stop Vegetarian applies the dimensions of Relationship, Value, Trust, Empathy and their indicators.
Memotivasi Siswa dan Siswi SMA ST. Petrus Medan dalam Menentukan Pilihan untuk Melanjutkan Pendidikan atau Bekerja Setelah Lulus Sekolah: Motivating Students of St. Petrus High School Medan in Determining the Choice to Continue Education or Work After Graduating from School Sri Aprianti Tarigan; Susanto; Bestadrian Prawiro Theng; Hengky Kosasih; Eddy; Ali Syah Putra
Jurnal Kolaboratif Sains Vol. 7 No. 8: Agustus 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v7i8.5529

Abstract

Tujuan dari Kegiatan Pengabdian Kepada Masyarakat adalah untuk melaksanakan salah satu Tri Darma Perguruan Tinggi. Selain itu diharapkan dengan pengabdian kepada masyarakat tersebut keberadaan perguruan tinggi dapat memberikan kontribusi besar kepada pengembangan dan penerapan keilmuan kepada masyarakat. Metode yang digunakan pada Pengabdian Kepada Masyarakat ini berupa ekspositori yaitu penyampaian materi secara verbal dan inquiry yaitu pembelajaran yang menekankan pada proses berpikir kritis dan analitis terkait kelimuan manajemen sumber daya manusia dan manajemen pemasaran dengan pemahaman mendalam terkait materi bagaimana menentukan masa depan .Hasil pengabdian masyarakat yang diperoleh adalah bertambahnya keilmuan bagi para Para Siswa dan Siswi SMA St. Petrus Medan agar mereka memiliki pandangan yang baik bagaimana cara menentukan pilihan setelah lulus sekolah, lanjut pendidikan atau bekerja, memiliki bekal pengetahuan tentang dunia usaha dan dunia akademisi setelah mereka lulus sekolah serta mampu mencetak generasi muda yang handal serta berprestasi dan dapat menjadi contoh bagi para remaja lainnya. Ilmu yang diperoleh pada Pengabdian Masyarakat kali ini diharapkan mampu memberikan semangat baru bagi kita dalam menyampaikan materi dan motivasi serta berkontribusi bagi generasi muda, baik dilingkungan sekolah, kampus dan keluarga.
The Influence of Personal Norms and Tax Compliance Intentions on The Tax Compliance Behavior of MSME Actors Santoso, Aprih; Susanto; Pratito, R. Dwi Widi; Vydia, Vensy; Gusmao, Cristino
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 10 No. 3 (2024): JABM, Vol. 10 No. 3, September 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.10.3.748

Abstract

Background: MSMEs dominate the Indonesian economy. The growth of MSMEs shows that the number of MSMEs is quite large and continues to increase every year, thus indicating that MSMEs may be able to generate tax revenue. Semarang City is no exception. However, the problem is that MSMEs still view taxes as a burden that must be minimized and there is a lack of supervision from the tax authorities. Purpose: The aim of the research is to determine the influence of personal norms and tax compliance intentions on tax compliance behavior in MSMEs for processed agricultural products in Semarang City. Design/methodology/approach: The researcher used TPB. The idea that social and moral norms originate from subjective norms is examined in this study. Social norms focus more on providing social expectations and often aim to maintain harmony in a group or society, originate from society or social groups, and are often taught or enforced through socialization, social supervision, and social sanctions. Moral norms focus on behavior that is considered right or wrong from a moral or ethical perspective, are often related to a sense of personal responsibility or justice, originate from internal values, ethics, religion, or philosophy believed by the individual, and can vary from one individual to another, although they are often also influenced by certain religious or philosophical teachings. Three variables personal norms, intentions, and behavior, were used in this study. The questionnaires were given to UMKM taxpayers for processed agricultural products in Semarang City, totaling 120 respondents. PLS-SEM was used for the analysis.Findings/Result: The first hypothesis is that personal norms have an impact on intentions. The second hypothesis is accepted which shows that tax compliance intentions have a positive and significant influence on tax compliance behavior. The Influence of Personal Norms on Intention where the statistical value for the personal norm and intention variables are respectively, the P value is 0.000 < 0.050 and the T statistic value is 7.706 > 1.96 so that the hypothesis is accepted. The Influence of Intention on Behavior, where the P value is 0.002 < 0.050 and the T statistic value is 3.117 > 1.96 so that the hypothesis is accepted. The Influence of Personal Norms on Behavior, where the P value is 0.000 < 0.050 and the T statistic value is 4.010 > 1.96 so that the third hypothesis - namely, that personal norms have a major impact on behavior is accepted. The Influence of Intention on Behavior where the P value is 0.002 < 0.050 and the T statistic value is 3.117 > 1.96 so that the hypothesis of intention has a major impact on behavior is accepted by the test.Conclusion: The behavior is very positively influenced by personal norms and the intention to comply with taxes in MSMEs for processed agricultural products in the city of Semarang. The implications are: The Importance of Tax Education and Counseling, The Role of Moral and Ethical Values in Tax Compliance, The Influence of the Social Environment, The Need to Improve the Perception of Ease in Paying Taxes. Originality/value (State of the art): Originality/value of this research is that this research highlights the importance of education and counseling about taxes for MSMEs, as well as the need for policies that support and facilitate the taxation process for this sector. Keywords: tax compliance, agricultural products, MSMEs, personnel norms, social norms
Co-Authors Abi Suwito Ali Syah Putra Anggraeni, RR. Dewi Anjani Putri Afrianti Anjani, Anjani Annizar, Anas Ma'ruf Aprih Santoso Ardiyanto Maksimilianus Gai arin, Pebrinda Andriani Ario Hedartono Ayuning Budiati Bestadrian Prawiro Theng Bunga Intan Bustama, Akhirul Andra Dian Kurniati Didik Sugeng Pambudi Dijan Mardiati Dyah Eko Setyowati Eddy Evi Takrimatul Ailiyyah Fajri, Chotamul Farizal MS Fridayani Gusmao, Cristino Hendartono, Ario Hengky Kosasih HIDAYATULLAH, ARIEF Imanuddin, Iman Jaya, Agil Putra KEMAL BIMA NUGRAHA, ACHMAD Khaeroman Khasnah Syaidah Kiki Ardila M. Juang Saputra Mohamad Fatekurohman Mozart Malik Ibrahim Mudji Prasetiyo Muhammad Iqbal Murtafiah, Inni Muzakir, Muchammad Ibnu Naib Nur Fajriyah M. Timas Pratito, R. Dwi Widi Putranto, Wahyu Ari Rakhman, Arif Rakhman Suharso Riau, Dwi Putranto Ricardo, Frannico rosa, Rosa Audya Sairin Sintya Siti Nurhabibah Sri Aprianti Tarigan Sri Purwati Subarto SUGIYANTO Suharso, Arif Rakhman Sunardi SURYA NINGRUM, APSARI Tampubolon, Mangihut Tina Kunti Anggraeni Tri Widyawati Vensy Vydia Vivid Violin Yogi Kelpin Zulfitra