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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

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.

Peningkatan Efisiensi Biaya Melalui Activity Based Management Annisa Fatimah; Agus Arief Santoso
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 2 (2020)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

AbstractThis research aims toanalize cost efficiency enhancement through implementation of Activity Based Management. The data of this research are collected byobservation, interview and documentation. As the first step of this analysis production cost was calculated with Activity Based Costing method, then researchers reduce non-value added activity with Activity Based Management. This research showed a difference between traditional method (that company is currently executing) and Activity Based Costing method. The results are products SKT, SPMand TIS are valued undercost,whileSKM is valued overcost. Activity Based Managementi mplementation has increased efficiency of factory overhead cost without reducing the product quality.AbstrakPenelitian ini mengalisis peningkatan efisiensi biaya produksi melalui implementasi Activity Based Management.Data yang digunakan diperoleh dengan observasi, wawancara, dan dokumentasi. Langkah pertama pada penelitian ini adalah menghitung biaya produksi menggunakan Activity Based Costing, selanjutnya mengurangi aktivitas tidak bernilai tambah dengan Activity Based Management. Hasilnya menunjukkan selisih biaya antara metode tradisional yang diterapkan perusahaan dengan Activity Based Management. Selanjutnya untuk produk SKT, SPM, dan TIS mengalami undercosting, sedangkan SKM mengalami overcosting. Activity Based Managementtelah meningkatkan efisiensi biaya overhead pabrik tanpa menurunkan kualitas produk

Environmental Management Accounting (Ema) Sebagai Dasar Pengukuran Dampak Usaha pada Perusahaan Gomal Halomoan Nainggolan; Annisa Fatimah; Basuki Rachmat
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 3, No 2 (2018)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.807 KB)

AbstractTo determine the environmental impact, cost and benefits of it’s conserva tion has done, this study will be explained descriptively. It used interview and documentary techniques in obtaining data, for example raw materi als data, finished products and waste quantity, production costs, inputs and outputs at each station and activity costs which probably used by environmental conservation. First step of EMA is calculation of Physical Environmental Management Accounting (PEMA) then Monetary Envi ronmental Accounting (MEMA). The results of this study indicate that the company can save electricity costs from the conversion value of bagasse, even getting additional profits from the sale of tetes waste.AbstrakUntuk mengetahui dampak lingkungan serta cost and benefit atas konservasi lingkungan yang telah dilakukan perusahaan secara deskriptif, penelitian ini menggunakanteknik wawancara dan dokumenter dalam mendapatkan data penggunaan bahan baku, jumlah produk jadi dan limbah, biaya produksi, masukan dan keluaran di setiap stasiun serta biaya aktivitas konservasi lingkungan yang mungkin dilakukan. EMA terlebih dahulu dilakukan dengan perhitungan Physical Environmental Manage ment Accounting (PEMA) lalu Monetary Environmental Accounting (MEMA). Hasil penelitian ini menunjukkan perusahaan dapat menghemat bi aya listrik dari nilai konversi limbah ampas tebu, bahkan mendapatkan tambahan keuntungan dari hasil penjualan limbah tetes.

EDUKASI MANAJEMEN BISNIS UNTUK MEMBANGUN KEMANDIRIAN FINANCIAL PANTI ASUHAN Annisa Fatimah
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 9 No 2 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT 2022
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v9i2.163

The purpose of this activity to provide knowledge sharing related to business management to build financial independence of the orphanage through business management training at the Al - Husna Orphanage - Malang. The first step for this program is to open the mind of the orphanage children that they must be financially independent after leaving the orphanage. In addition, the marketing potential for entrepreneurs is widely open for them. Fostering entrepreneurial ideas, planning strategies to marketing continue to evolve into today's society's needs. It is objected that the presence of lecturers and students who are also entrepreneurial practitioners will provide insight and meaningful new knowledge for all participants.

E-MODULE COMPUTER ACCOUNTING BASED PROJECT BASED LEARNING Annisa Fatimah; Rika Wijayanti; Marlina Magdalena
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

In the implementation of the teaching and learning process, educators have a number of alternative methods for knowledge transfer. Selected media and methods are used as tools for educators to be able to convey the material correctly, which is coherent, easy to understand, and also clearly conveyed. This study aims to design and conceptualize online learning to support lectures with a project approach. The Blended Method using the Learning Management System (LMS) developed by the State Polytechnic of Malang (Polinema) is integrated with the Project Based Learning (PjBL) approach which is relevant because it take advantage of the online teaching system for students who have native digital skills. Because it is based on digital applications, LMS also makes it easier for students to access all learning content from anywhere and anytime. The Blended Method of LMS and PjBL combines learning methods of exploration, interpretation, and synthesis to produce a product that strives to meet adaptive characteristics with the times. Through qualitative research methods, it is hoped that the results of this study can describe the implementation of the LMS and PjBL blended methods that meet the characteristics of self-contained, stand alone, self-instructional where students can study comprehensive learning resources independently, both with and without lecturer guidance. In addition, user-friendliness is one of the important characteristics that must be met so that learning media must be easy to understand, use, and use as widely as possible. This model does not only focus on value as the end result, but emphasizes how a team can solve the problem and finally produce a product. This approach allows students to gain invaluable experience by actively participating in working on their projects.

Environmental Management Accounting (Ema) Sebagai Dasar Pengukuran Dampak Usaha pada Perusahaan Gomal Halomoan Nainggolan; Annisa Fatimah; Basuki Rachmat
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 3 No. 2 (2018): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.807 KB)

Abstract To determine the environmental impact, cost and benefits of it’s conservation has done, this study will be explained descriptively. It used interview and documentary techniques in obtaining data, for example raw materials data, finished products and waste quantity, production costs, inputs and outputs at each station and activity costs which probably used by environmental conservation. First step of EMA is calculation of Physical Environmental Management Accounting (PEMA) then Monetary Environmental Accounting (MEMA). The results of this study indicate that the company can save electricity costs from the conversion value of bagasse, even getting additional profits from the sale of tetes waste. Abstraksi Untuk mengetahui dampak lingkungan serta cost and benefit atas konservasi lingkungan yang telah dilakukan perusahaan secara deskriptif, penelitian ini menggunakanteknik wawancara dan dokumenter dalam mendapatkan data penggunaan bahan baku, jumlah produk jadi dan limbah, biaya produksi, masukan dan keluaran di setiap stasiun serta biaya aktivitas konservasi lingkungan yang mungkin dilakukan. EMA terlebih dahulu dilakukan denganperhitungan Physical Environmental Management Accounting (PEMA) lalu Monetary Environmental Accounting(MEMA). Hasil penelitian ini menunjukkan perusahaan dapat menghemat biaya listrik dari nilai konversi limbah ampas tebu, bahkan mendapatkan tambahan keuntungan dari hasil penjualan limbah tetes.

Efektivitas pajak daerah dan retribusi daerah terhadap pendapatan asli daerah Kabupaten Bondowoso Adellia Anugerah; Kuni Handayawati; Annisa Fatimah
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10101

This study aimed to determine the effectiveness of the regional taxes and regional levies on The Regional Original Income (PAD) at the Regional Revenue Agency of Bondowoso Regency in 2017-2021 (before and during the Covid-19 pandemic) and their policies. This research was processed by a qualitative descriptive method with interviews and documentation as data collection methods. The research data sources came from the Government Agency Performance Report (LKIP) of Bapenda and the Bondowoso Regency Regional Budget Realization Report for 2017-2021. The effectiveness ratio used as an analytical tool was in the form of a formula which was a comparison between the taxes and the budget multiplied by one hundred percent which was adjusted to the criteria for measuring effectiveness. The results showed the effectiveness of the regional taxes and the levies before the Covid-19 pandemic (2017-2019) with very effective criteria, namely 100% on the regional taxes and 106% on the regional levies. Meanwhile, the effectiveness of regional taxes and levies during the Covid-19 pandemic (2020-2021) has an effective criterion of 95% on the regional taxes and 75% on the regional levies.

EDUKASI MANAJEMEN BISNIS UNTUK MEMBANGUN KEMANDIRIAN FINANCIAL PANTI ASUHAN Annisa Fatimah
Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 2 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT 2022
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v9i2.163

The purpose of this activity to provide knowledge sharing related to business management to build financial independence of the orphanage through business management training at the Al - Husna Orphanage - Malang. The first step for this program is to open the mind of the orphanage children that they must be financially independent after leaving the orphanage. In addition, the marketing potential for entrepreneurs is widely open for them. Fostering entrepreneurial ideas, planning strategies to marketing continue to evolve into today's society's needs. It is objected that the presence of lecturers and students who are also entrepreneurial practitioners will provide insight and meaningful new knowledge for all participants.

PEMBERDAYAAN PKK MELALUI KEGIATAN EKONOMI PRODUKTIF Annisa Fatimah
Jurnal Pengabdian kepada Masyarakat Vol. 10 No. 1 (2023): JURNAL PENGABDIAN KEPADA MASYARAKAT 2023
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v10i1.4162

This activity provide a knowledge sharing related to simple entrepreneurship education and training to the PKK team so that they can become an agents of change for housewives in Urek - Urek, Asrikaton Village - Malang. As is well knhe development of the home industry in Indonesia is absolutely needed during this pandemic. Housewives have a savior potential for their family economic. Therefore, the one way to empowerment the housewives is through various PKK activities, which is have an objective to improve a welfare of its members with various trainings. The initial step for empowering housewives as contributors to strengthening the community's economy is to provide information, knowledge and skills, which must be carried out in multi aspects, they are community, social, cultural aspects, government policies and marketing potential for them. Entrepreneurial ideas, planning strategies, and marketing continues to evolve into the needs of today's society. The PKM activity program is planned to be carried out in April 2022. This time selection has been coordinated with the PKK Team as a host for this by inviting all parties related to the PKM program. The presence of lecturers and students who are also entrepreneurial practitioners is expected to provide enlightenment and new knowledge that is quite meaningful for all participants.

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