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Efi Nur Farianti

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Performance improvement can be measured through fair workload and appropriate compensation, but the problem that occurs at SMK Negeri 1 Bukateja is the opposite. There are several teachers who receive excessive workload and inappropriate compensation, resulting in a decline in teacher performance. This study aims to analyze the mediating role of compensation in the relationship between workload and teacher performance, thereby increasing motivation and job satisfaction which will have an impact on teacher performance. This study is a quantitative study with data analysis techniques using Part Least Square (PLS-SEM) using SmartPLS 3.0 software. Sampling used a purposive sampling technique, namely 91 teachers, with a data collection method using a questionnaire. The results of the analysis of the research hypothesis show that workload has a positive and significant effect on the performance of SMK Negeri 1 Bukateja teachers, compensation has a positive and significant effect on workload of SMK Negeri 1 Bukateja, workload has a positive and significant effect on the performance of SMK Negeri 1 Bukateja teachers, and compensation can mediate workload on the performance of SMK Negeri 1 Bukateja teachers. The findings of this study indicate that fair and adequate compensation can reduce excessive workload on teacher performance at SMK Negeri 1 Bukateja. The R-Square result is 60.1%, which is in the moderate category, with the remaining 39.9% explained by other variables outside the study.

Rissa Syabrina

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Vocational High School 2 Purbalingga will continue to face challenges related to teacher performance in 2024. Based on pre-research results and the data obtained, a shortage of teaching staff has been identified, leading to excessive teaching loads and hours, job stress, and dissatisfaction among some teachers with their compensation. This study aims to determine the extent to which job stress, workload, and compensation influence teacher performance at Vocational High School 2 Purbalingga. This study used a quantitative method with a survey approach. The population in this study was all 84 teachers, all of whom were sampled using a saturated sampling technique. Data processing was performed using SPSS version 25. The results showed that job stress had no effect on teacher performance, while workload and compensation had a significant effect. Simultaneously, job stress, workload, and compensation influenced teacher performance. The coefficient of determination value of 0.451 indicates that these three variables influence teacher performance by 45.1%, while the remaining 54.9% is influenced by other factors not examined in this study. Therefore, it is recommended that the school increase the number of teaching staff to reduce excessive teacher workload

Rita Dwi Putri; Chintya Maharani; Natasya Natasya; Tevi Putri; Marisa Penriani +1 more

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of demographic factors on the compliance of income tax (PPh) reporting among elementary school teachers in Padang City. Compliance with income tax reporting is crucial in supporting a sound and fair tax system. The demographic factors examined in this study include age, education level, and length of teaching. These three factors were chosen because they have the potential to influence teachers' level of understanding and awareness regarding their tax obligations. A quantitative approach was used in this study using a survey method conducted in Padang City. Data collection was conducted by distributing questionnaires to 39 respondents who were elementary school teachers in the area. The distributed questionnaires contained questions related to demographic factors and income tax reporting compliance. The collected data were then analyzed using a normality test and multiple linear regression to examine the influence of demographic factors on PPh reporting compliance. The results of the normality test showed that the data obtained were normally distributed, meaning the collected data could be used for further analysis. A multiple linear regression test was used to determine the simultaneous influence of demographic factors on PPh reporting compliance. The results of the analysis showed that demographic factors simultaneously had a significant effect on PPh reporting compliance among elementary school teachers in Padang City. This indicates that teachers' demographic characteristics, such as age, education level, and length of teaching, are closely related to their awareness of reporting income tax. Partially, the test results indicate that age and education level significantly influence compliance with income tax reporting. Older teachers tend to have a better understanding of tax obligations, while teachers with higher education levels are also more aware of the importance of reporting their taxes correctly.

Purwati Ratna Wahyuni; Moh. Baqir Ainun; Evi Dwi Hastri; Joko Suyono; Sengguruh Nilowardono +1 more

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Digitization of cooperatives and the use of technology are strategic steps in increasing economic competitiveness in the Madura handwritten batik sector, especially in Central Pakandangan Village, Sumenep Regency. This program aims to empower handwritten batik artisans through technology integration and digital capacity building. Some of the main activities include Search Engine Optimization (SEO) training, digital financial management through Accountable Digital Financial Management, digital cash book preparation, as well as Social Media Officer training and social media management strategies. The participants were also trained to create creative content, carry out digital branding of batik through logo design and visual branding, as well as build digital partnerships and cooperation. In addition, technological innovations are introduced through the use of night blasting machines to support production efficiency. This approach is expected to be able to increase the visibility of Madura written batik products, expand the market, and strengthen the competitiveness of artisans in the digital era. With a combination of training and the application of technology, this program contributes to the transformation of the digital-based economy in the Madura batik sector.

Natalia Gurusinga; Yani Rizal; Puty Andiny; Safuridar Safuridar

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to see how much influence the government has on FDI and household consumption expenditure on economic growth in West Nusa Tenggara. This research uses two independent variables, namely FDI and household consumption expenditure, and one dependent variable, namely economic growth. This research uses a Six year time span from 2018-2023. The results of this study show that FDI has a positive and insignificant effect on economic growth and household consumption expenditure has a positive and significant effect on economic growth.

Nancy Geaninda Arziati; Endang Aslian; Irawan Irawan

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was conducted with the aim of determining the influence of soft skills, accounting expertise, and digital literacy on the job readiness of accounting students (a study on accounting students at State Universities in Bandar Lampung) both partially and simultaneously. The type of data used is primary data obtained through the distribution of questionnaires. The population in this study consists of accounting students from State Universities in Bandar Lampung, totaling 3,834 students. The sampling method in this study uses a non-probability sampling method, specifically the purposive sampling technique, and obtained a sample of 110 respondents. The data analysis method used is multiple linear regression analysis using the SPSS Ver.27 testing tool. The research results show that partially, soft skills, accounting expertise, and digital literacy have a positive impact on the job readiness of accounting students.

Wahdini Wahdini; Andy Hakim; Muhlisah Lubis

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study was conducted on the basis of describing the Role of Cooperatives in Increasing Teachers' Interest in Joining the Musthafawiyah Employee Cooperative (Case Study of the Musthafawiyah Employee Cooperative of the Musthafawiyah Islamic Boarding School). This study was conducted from October 2023 to July 2024. The study used a phenomenological approach. The data validation technique was carried out by digging up information from several informants who were directly related to the cooperative. In addition, the researcher also conducted direct observations at the research location to verify the data whether the data obtained from the informants was in line with the reality in the field or not. The results of this study, the author concluded that the cooperative had not been able to carry out its role properly in increasing teachers' interest in joining and actively participating in the Musthafawiyah Employee Cooperative, as can be seen from the cooperative members who left the cooperative, the number of members did not increase every year. This is also referred to by several factors, namely individual factors and environmental factors. To overcome the lack of interest of teachers to join the Musthafawiyah employee cooperative, namely by increasing socialization and communication, strengthening the role of leadership, providing incentives and ease of joining, improving the quality of cooperative services, and creating synergy with related institutions.

Febri Yoga Sapta Raharjo; Faiz Irsyad Prasetyo

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study will analyze the influence of digital competence (E-Skills) as an important factor in improving the performance of educational staff through the moderating role of digital leadership or E-Leadership. This research uses the Structural Equation Modeling (SEM) method based on Partial Least Square which involves 120 respondents who work as Education Personnel at Pancasakti University Tegal as research samples using a questionnaire with a Likert scale of 1-5. Data analysis was processed using the SmartPLS v.4 program using the Second Order method approach. The research results show that 1) digital competence has a positive influence on the performance of educational staff, 2) The role of E-Leadership in moderating the influence of digital competence on employee performance is not statistically significant in this research. This is caused by variability in the application of E-Leadership, varying levels of digital competence among employees, as well as other contextual factors outside of the more dominant research. 3) The level of respondents' perception of Access, Use, Communication and Creation as dimensions of Digital Competence is in the medium category so efforts need to be made to increase it through developing digital competence.

Nurasia Natsir; Indriati Amirullah; Syafaruddin Syafaruddin; Khaeriyah Khaeriyah; Mursalin Mursalin +1 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Community Service Activities (PKM) carried out by the STIA YAPPI LECTURER TEAM in collaboration with the Kalukubodo Village Government, South Galesong District, Takalar Regency, aims to increase local independence and food security in the area. This research explores collaboration between the two parties in designing and implementing programs that support sustainable agricultural development. By utilizing the potential of abundant natural resources, this activity includes training in agricultural techniques, use of technology, and effective natural resource management. The results of this activity show that the community's active participation in the training program increases their knowledge and skills, so they are able to optimize local resources to meet food needs independently. In addition, this collaboration also creates sustainable relationships between village governments and universities, opening up opportunities for innovation in resource management. It is hoped that this research can make a significant contribution to the development of models of local independence and food security in other villages in Indonesia.

Septian Ragil Anandita; Zaidatur Rizkiyah; Khotim Fadhli; Wisnu Mahendri

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Management is important in all areas of life. With management, an organization's performance can run optimally. Likewise with educational institutions. With good management, an educational institution will be able to develop optimally as expected. In the world of education, the quality of school management will depend on a school principal who plays the role of manager and as a manager, the school principal has a big responsibility in managing, coordinating, mobilizing and harmonizing all educational resources in his school. This is where the essence is that the principal must be able to carry out the role of principal and have abilities in the field of school management. The principal is the administrator who holds the key to improving the progress of the school.      

Dwi Agustina Rahmawati; Mudji Kuswinarno

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of the study was to determine the role of compensation and healthy work environment in encouraging teacher work loyalty. Case study at RA H. Achmad Ali, Surabaya. The analysis technique used is qualitative descriptive analysis technique, with data collection techniques conducted through interviews and observations. This research method uses a qualitative descriptive approach. The results of the analysis obtained that the compensation obtained by RA H. Achmad Ali teachers is in the form of salaries, allowances, and transportation given once a month. Although with a relatively low nominal compensation does not have a significant impact as a driver of teacher work loyalty, because their commitment is grown from healthy work environment factors that they experience while working. This is evidenced by the running of the learning process in accordance with the rules and objectives, and proven by the length of service of teachers at RA H. Achmad Ali, Surabaya. So it can be concluded that the role of compensation is not significant in encouraging teacher work loyalty, while the role of a healthy work environment is significant and influential in encouraging teacher work loyalty at RA H. Ach Ali, Surabaya.

Ramesh Kumar; Suresh Thapa; Laxmi Maya Gurung

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Digital transformation has emerged as a key driver of efficiency and transparency in various sectors, including taxation. This study explores the role of digital transformation in improving tax compliance, focusing on developing economies. Through a case study approach, the research investigates how digital tools and platforms enhance tax administration, reduce compliance costs, and improve taxpayer engagement. The study identifies key challenges, including technological infrastructure gaps and digital literacy, while highlighting successful implementations that have boosted voluntary tax compliance. The findings underscore the potential of digital transformation as a catalyst for sustainable economic growth in developing economies by broadening the tax base and reducing tax evasion. Policy recommendations for optimizing digital transformation initiatives in tax systems are also provided.  

Astrid Fitria Malik; Edy Soesanto; Nanda Hamidah

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Cyber Security for Higher Education Academic Information System (AIS) data is an increasingly important issue along with the increasing dependence of higher education on information technology. Students have their education data in the Academic Information System (AIS) which is owned by each campus. Campuses are obliged to give their students the right to privacy and the right to information. The right to privacy and limitations on the right to information include state protection of personal data. In this way, students have the right to receive protection for their personal data in the academic information system (AIS). This is regulated by the 1945 Constitution (UUD 1945) and the Personal Data Protection Law (UU PDP), which are an important foundation for regulations on data management and cyber security systems. This research uses a journal literature review method which aims to investigate the security threats faced by Academic Information System (AIS) data and to design effective protection strategies. The methods used include risk analysis, identification of system vulnerabilities, and development of appropriate security policies. The findings show that sensitive data such as student personal information and academic records are the main targets for attackers. Therefore, the need to implement security measures such as data encryption, use of double authentication, strict system monitoring, as well as training for information system users is very important. Through a policy analysis approach and literature study, this research aims to identify strategies and best practices in integrating national values into cyber security policies and practices. It is hoped that this research will provide an overview of the importance of national principles in terms of cyber security in higher education. It will also provide recommendations for institutions to improve academic information systems in accordance with the country's constitution.

Muhammad Fuad

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Financial literacy has been proven to have a positive effect on increasing economic welfare. Apart from that, financial literacy is also needed to mitigate the risk of crime or fraud which often occurs in the world of financial investment. Considering the importance of financial literacy, service activities through the personal financial planning education program are held to create people who are aware of the importance of financial planning. The activity was held for the community of vocational school teachers in Malang Regency (MGMP Malang). The results of the activity showed good enthusiasm from the participants. Participants felt they had gained new knowledge in the world of finance and planning. Changes in behavior and views about finances were also visible from what participants said after the training program

Hita Hita; Djoni Djoni; Culita Culita; Mbayak Ginting

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

A teacher's ability and knowledge have a big impact on students. So teachers also need various training to improve their ability to provide effective teaching. The aim of this training is to provide teachers with the opportunity to understand and master the use of Accurate in supporting accounting learning. So it can improve teachers' abilities in teaching the use of the Accurate application simultaneously with accounting learning. The methods used in this training are initial evaluation (pre-test), presentation of material, training in application use, and final evaluation (post-test). Based on the results of the pre-test and post-test training, it can be concluded that there has been an increase in the grades and average grades of the teachers. This shows that the training that has been carried out has been successful in increasing the knowledge and skills of teachers in understanding the use of features and tools in the Accurate application.

Sunarto Sunarto; Siti Ubaidah

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Mathematics and Physics are subjects that are not only difficult for students but also difficult to do Teacher. To make it easier to understand the material, Geogebra software is used. In the community service, Geogebra training is given to high school teachers in the field of Mathematics and Physics teacher in Jambi City. The training was carried out online involving 10 lecturers and 5 assistants. The training consisted of 4 sessions carried out over 2 days by 31 Mathematics and Physics teachers. Training is divided into 2 classes for more effective. From the results of the training, the ability to use Geogebra increased by 38.05%. The average level of participant satisfaction with the implementation of the research was 4.15 in (a scale 5)

Mutia M. Papuke; Irfan Zam-Zam; E. Hartaty Hadady

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The problem phenomenon that the author examines is related to the transition of BP-PAUD dikmas which was transferred to the Mobilizing Teachers Center on the issue of budget management human resources, which is still not effective because the Mobilizing Teachers Center handles all levels of schools, including Kindergarten/PAUD, Elementary, Middle School, High School, Vocational School and SLB, whereas Previously, BP-PAUD Dikmas handled only one level, namely TK/PAUD. This research aims to find out how accountable financial management is at the North Maluku Province Teacher Mobilization Center. The method used in this research is a qualitative approach. Data collection techniques in this research are through observation, interviews and documentation studies. The results of this research show that the North Maluku Province's financial accountability center is effective, efficient and accountable because the budget implementation process is transparent and accountable in accordance with applicable rules and regulations. And the achievements of the program / activity in accordance with the program/activity implementation plan and budget of the North Maluku Provincial Mobilization Teacher Center and the Performance Agreement of the Head of the North Maluku Provincial Mobilization Teacher Center

Fitratun Najizah; Shella Dhika R; Rafif Aydin Maheswara; Cintya Putri Anisah; Fiantika Aprianingrum +2 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Growth and development is a continuous process that occurs from conception and continues until adulthood. The pre-school period is a golden age where stimulation of all aspects of development plays an important role in subsequent developmental tasks, where 80% of children's cognitive development has been achieved at pre-school age. However, in reality there are still many parents who do not understand the importance of screening and stimulating growth and development in children. Screening is carried out to detect irregularities early so that it will be easier to overcome them. Currently, the KPSP Pro application is available, which can be accessed via smartphone, which can be used by parents to carry out independent developmental screening of their respective children. The problems currently faced by partners are the minimal knowledge of parents regarding screening and stimulating growth and development in children, the lack of utilization of the facilities that are already available for conducting screening, many parents who are not open to technology, and do not understand how to access and use applications. KPSP Pro is also unable to utilize information from screening results. The solutions offered to partners are: conducting seminars for teachers and parents regarding the importance of screening and stimulating growth and development in children, informing regarding the availability of the KPSP Pro application, teaching how to access/download the KPSP Pro application, conducting roleplays, carrying out development screening using KPSP Pro and provide an understanding regarding the use of screening results. The results of this activity showed an increase in mothers' knowledge about developmental screening of preschool-age children.