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Pelatihan Komunikasi Positif dan Penguatan Kepercayaan Diri bagi Siswa Sekolah Dasar di SDN Antasan Besar 7 Banjarmasin
Ratih Pranawa Widagda
; Rizky Nazzara
; Sabrina Tsalsadifa
; Triana Ayu Wulandari
; Zuliana Agustin
; Sudirwo Sudirwo
; Anna Nur Faidah
Jurnal Pengabdian Sosial
Vol 2
, No 4
(2025)
This community service activity aims to improve positive communication skills and foster self-confidence in students at Antasan Besar 7 Elementary School, Banjarmasin. The background to this activity is the results of observations showing that some students still have low communication skills and lack of self-confidence, characterized by shyness, nervousness, and reluctance to speak in public. The training was conducted by students of Lambung Mangkurat University on September 17, 2025, involving...
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Penerapan Program Pengendalian Internal terhadap Biaya Dibayar Dimuka oleh Kap XYZ
Aqil Siraj
; Fawwaz Ahmad Kazhimi
; Affandi Nur Sidiq
; Muhammad Fanar Pamungkas Al Jogja
; Ridwan Zulpi Agha
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 3
, No 4
(2025)
Internal control plays a crucial role in ensuring the reliability of financial reporting and the effectiveness of a company’s operations. One account that requires special attention is prepaid expenses, as its recognition and amortization may lead to misstatements if not properly executed. This study aims to analyze the implementation of internal control over prepaid expense accounts from the perspective of external auditors at Public Accounting Firm XYZ. The research employs a qualitative descr...
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Persepsi Pengguna Laporan Keuangan terhadap Peran Laporan Audit Kas dan Setara Kas dalam Meningkatkan Kualitas Perusahaan
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 4
(2025)
This study focuses on the role of auditing in improving the credibility and reliability of financial statements, particularly through the examination of cash and cash equivalents, which are the most liquid assets and also the most vulnerable to errors and fraud. The purpose of this study is to improve the understanding of financial statement users, including investors, financial analysts, consultants, academics and accounting practitioners, as well as accounting students, about the function of c...
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Tantangan Auditor dalam Meninjau Kewajaran Akun Utang Wesel dan Modal
Danang Valpareza Faturrachman
; Muhammad Faiz Adzikra Herwandi
; Muhammad Rayhan
; Ridwan Zulpi Agha
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 2
, No 4
(2025)
This study examines the challenges encountered by auditors in evaluating the fairness of notes payable and equity accounts as part of the financial statement audit process. These accounts carry a high risk of misstatement when recognition, measurement, or disclosure does not align with applicable standards. The purpose of this research is to provide an in-depth overview of the procedures, techniques, and professional judgments applied by auditors in assessing the fairness of both accounts, inclu...
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Pengaruh Financial Distress, Leverage, dan Profitabilitas terhadap Konservatisme Akuntansi pada Perusahaan Menufaktur Subsektor Makanan dan Minuman
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 2
, No 6
(2025)
This study aims to see whether financial distress, leverage, and profitability affect accounting conservatism in manufacturing companies in the food and beverage subsector listed on the IDX for the 2021–2024 period. The independent variables used are financial distress, leverage, and profitability, while the bound variables are accounting conservatism. Data processing was carried out using the SPSS version 26 program with multiple linear regression methods. Sampling used purposive sampling techn...
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The Influence of the STEM Approach on High School Students' Mathematical Problem Solving Ability in Trigonometry
International Journal of Mathematics and Science Education
Vol 2
, No 4
(2025)
This study aims to analyze the effectiveness of the STEM approach and the scientific approach in learning Trigonometry in terms of students’ mathematical problem-solving ability and self-efficacy. The research employed a quasi-experimental method with a nonequivalent comparison group design. The study population consisted of all Grade X MIPA students at MA Al-Ma’had An-Nur in the 2023/2024 academic year, with the sample taken from classes X MIPA 1 and X MIPA 2. Data collection instruments includ...
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Pendampingan UMKM Naik Kelas melalui Legalitas Usaha dan Strategi Pemasaran di Desa Sukajaya Kecamatan Pulau Besar Kabupaten Bangka Selatan
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Vol 3
, No 4
(2025)
his community service activity was carried out in Sukajaya Village, Pulau Besar District, Bangka Selatan Regency on August 15, 2025, aiming to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) to level up through strengthening business legality and marketing strategies. The main problems faced by local MSMEs are the lack of understanding regarding the importance of Business Identification Numbers (NIB), limited awareness of trademark protection, and insufficient knowledge of m...
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Peran Instagram @sits_dishubsurabaya sebagai Media Informasi Lalu Lintas di Kota Surabaya
Jurnal Penelitian Komunikasi dan Sosialisasi
Vol 1
, No 4
(2025)
This study aims to analyze the role of the Instagram account @sits_dishubsurabaya as a traffic information medium in the city of Surabaya. The background of this study is based on the increasing use of Instagram social media as a means of public communication by government agencies, which enables the rapid, efficient, and easy dissemination of information to the public. The research method used is descriptive qualitative with data collection techniques through observation and documentation of th...
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Pembuatan Hair Extension dari Bahan Tanaman Serat Lidah Mertua (Sansevieria Trifasciata)
Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode
Vol 17
, No 2
(2025)
Lidah mertua is an ornamental plant that has a variety of colors, shapes and sizes. The Lidah mertua plant produces fine fibers on its leaves. The author uses Lidah mertua fiber to make hair extensions. The aim of this research is to determine the process of making hair extensions from plant material from Lidah mertua fiber (Sansevieria Trifasciata), the suitability of the product, and the level of public preference for hair extension products from Lidah mertua fiber (Sansevieria Trifasciata). D...
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Kontribusi Sektor UMKM terhadap Penerimaan Pajak Negara di Indonesia
Siti Dzulhijjah
; Nur Ramadina Yasin
; Putri Maharani Kusumawati
; Fasya Hilwa Az-zahra
; Muhammad Ilham Pero
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 4
(2025)
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic growth by creating employment opportunities and contributing significantly to the national GDP. However, their contribution to the country’s tax revenue remains relatively low compared to their overall economic impact. This study aims to examine the contribution of the MSME sector to Indonesia’s tax revenue and to identify the factors influencing this contribution level. The research employs a descriptive quan...
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