Journal Universitas Sarjanawiyata Tamansiswa (UST)
Not a member yet
7128 research outputs found
Sort by
Socialization of Mobile Phone Utilization for Simple Bookkeeping Practices for Micro and Small Businesses in Responding to Government Programs
No full textABSTRACT
The inability of Micro, Small and Medium Enterprises (MSMEs) to prepare financial reports is caused by low knowledge and mixing of personal and business finances. Therefore, it is necessary to introduce simple bookkeeping practices through the SIAPIK program in collaboration between Muhammadiyah University of Bandung and Bank Indonesia West Java. Objective: The objective of this Community Service (PkM) is to improve the ability of simple bookkeeping for MSMEs through the SIAPIK program, so that they can prepare accurate and effective financial reports. Method: The method used in this PkM is a qualitative approach with lectures and training on the use of mobile phones to apply SIAPIK to trade cases, especially the fashion business in Bandung. The training was carried out in four phases, namely: (1) installing SIAPIK on mobile phones, (2) inputting initial data, (3) transactions, and (4) displaying reports. Results: The results of the training showed that the activities went smoothly and MSME actors in Antapani District were satisfied with being able to practice the four phases directly guided by Bank Indonesia West Java officers and the assistants involved. The success of this PkM activity is proven by the highest score on the assessment questionnaire for the indicators of presenters, materials, and facilities and infrastructure that obtained good results. Thus, this PkM can improve simple bookkeeping skills for MSEs and help them in preparing accurate and effective financial reports.
Keywords: financial report, SIAPIK, mobile phone, bookkeepin
Analisis pemenfaatan daun nipah sebagai produk ekonomi kreatif dan edukasi lingkungan
No full textKegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi lingkungan dan kemandirian ekonomi warga Desa Ramang-Ramang, Sulawesi Selatan, melalui pemanfaatan daun nipah (Nypa fruticans). Potensi daun nipah yang melimpah selama ini belum dimanfaatkan secara optimal. Metode yang digunakan meliputi sosialisasi, pelatihan keterampilan menganyam dan diversifikasi produk, serta pendampingan pemasaran. Data diperoleh melalui observasi partisipatif, wawancara, dan angket pre-test serta post-test. Hasil kegiatan menunjukkan bahwa masyarakat mampu mengolah daun nipah menjadi produk bernilai jual, seperti atap rumah, tikar, tas, dan souvenir wisata. Evaluasi menunjukkan adanya peningkatan pemahaman lingkungan serta keterampilan ekonomi kreatif masyarakat sebesar 65% dibanding kondisi awal. Dengan demikian, kegiatan ini membuktikan bahwa pemanfaatan daun nipah tidak hanya memperkuat identitas lokal Ramang-Ramang, tetapi juga berkontribusi pada pemberdayaan masyarakat dan pelestarian lingkungan
Analisis Penerapan Community Based Tourism Pada Geosite Tebat Rasau, Kabupaten Belitung Timur
No full textTebat Rasau Geosite is one of the geosites within the Belitung Geopark, located in Lintang Village, East Belitung Regency, and is managed through the involvement of the local community. The area adopts the concept of Community-Based Tourism (CBT), a tourism development model that positions the community as the main actor. CBT includes five key aspects: economic, social, cultural, environmental, and political. This study was conducted due to the limited research exploring the comprehensive implementation of all five aspects of CBT at Tebat Rasau Geosite. The purpose of this research is to analyze the extent to which these aspects have been applied in the area. A qualitative descriptive method was employed, with data collected through interviews, direct observations, and document analysis. The findings indicate that the economic aspect is reflected in increased income and the creation of new jobs. The social aspect is demonstrated by the involvement of residents of various ages and the active role of women in tourism management. The cultural aspect is evident through the preservation of local traditions and cultural exchange with visitors. The environmental aspect is manifested in effective waste management and conservation activities. Meanwhile, the political aspect is shown through village regulations and government support that strengthen community roles. This study provides a comprehensive overview of how tourism can develop equitably and sustainably through active community participation.Geosite Tebat Rasau adalah salah satu Geopark Belitung yang terletak di Desa Lintang, Kabupaten Belitung Timur, yang dikelola dengan melibatkan masyarakat setempat. Kawasan ini menerapkan konsep Community Based Tourism (CBT), yaitu pengembangan pariwisata yang menempatkan masyarakat sebagai pelaku utama. CBT mencakup lima aspek penting, yaitu ekonomi, sosial, budaya, lingkungan, dan politik. Penelitian ini dilakukan karena kajian tentang penerapan lengkap kelima aspek tersebut di Geosite Tebat Rasau masih jarang ditemukan. Tujuan dari penelitian ini adalah untuk mengetahui sejauh mana lima aspek CBT telah dijalankan di kawasan ini. Penelitian ini menggunakan metode deskriptif kualitatif dengan mengumpulkan data melalui wawancara, observasi langsung, dan studi dokumen. Hasil penelitian menunjukkan bahwa aspek ekonomi terlihat dari meningkatnya pendapatan dan munculnya lapangan kerja baru. Aspek sosial tampak dari keterlibatan warga berbagai usia dan peran perempuan dalam pengelolaan wisata. Aspek budaya ditunjukkan dengan pelestarian tradisi lokal dan adanya pertukaran budaya dengan wisatawan. Aspek lingkungan diwujudkan melalui pengelolaan sampah yang baik dan kegiatan konservasi. Sementara itu, aspek politik terlihat dari adanya aturan desa dan dukungan pemerintah yang memperkuat peran masyarakat. Penelitian ini memberikan gambaran menyeluruh tentang bagaimana pariwisata dapat berkembang secara adil dan berkelanjutan jika masyarakat dilibatkan secara aktif
Socioeconomic factors associated with divorce rates in Indonesia: Education, Employment, and Poverty
No full textDivorce is a social phenomenon that remains one of the most important issues in the world, including in Indonesia. Some residents in Indonesia experience divorce. Data on divorces reported by BPS in 2024 shows that the divorce rate varies in each province. This phenomenon of divorce is caused by several underlying factors. This study aims to analyze the factors that influence divorce, such as average length of schooling, female labour force participation rate, unemployment rate in a region, and percentage of poor people. This study uses quantitative secondary data analysis methods. The data was analysed using product moment correlation calculations. The variables analyzed were the divorce rate; average length of unschooling; female labour force participation rate; unemployment rate; and percentage of poor population. Based on the research results, it shows a positive relationship between average years of schooling and divorce rates; there is a positive relationship between female labor force participation rates and divorce rates; there is a positive relationship between unemployment rates and divorce rates; and there is a positive relationship between the percentage of poor population and divorce rates
A Comparative Study of Disaster Literacy Between Santri and Ustadz/Ah in Islamic Boarding Schools
No full textThis study aims to: 1) determine the level of disaster literacy among santri (Islamic boarding school students) and ustadz/ah (teachers) in pesantren; 2) analyze the difference in disaster literacy levels between santri and public school students. This research uses a descriptive quantitative approach with a cross-sectional survey method. The research sample consisted of 306 respondents, comprising 300 students (santri and junior high school students) selected by convenience sampling from 3 pesantren and 3 public schools in East Kalimantan, and 6 science teachers. The research instrument was a closed-ended questionnaire with a 5-point Likert scale based on Brown et al.'s (2014) literacy model, which had been tested for validity (product moment > 0.5) and reliability (Cronbach's Alpha > 0.6). Data analysis techniques used descriptive statistics to categorize literacy levels (low, medium, high) and the Mann-Whitney U test to examine differences between groups due to non-normally distributed data. The results show that: 1) the disaster literacy level of ustadz/ah is higher than that of santri, with santri's literacy still dominated by the medium category and characterized by uncertain responses across various indicators; 2) although the Mann-Whitney test indicated a statistically significant difference (p<0.05) between santri and public school students, both groups face similar practical challenges, namely the dominance of medium-level literacy and comparable patterns of uncertainty.: Tujuan penelitian ini adalah untuk: 1) mengetahui tingkat literasi kebencanaan pada santri dan ustadz/ah pondok pesantren; 2) menganalisis perbedaan tingkat literasi kebencanaan antara santri dan siswa sekolah umum. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode survei cross-sectional. Sampel penelitian berjumlah 306 responden, terdiri dari 300 siswa (santri dan siswa SMP) yang dipilih dengan teknik convenience sampling dari 3 pesantren dan 3 sekolah umum di Kalimantan Timur, serta 6 guru IPA. Instrumen penelitian berupa kuesioner tertutup dengan skala Likert 5 poin yang mengacu pada model literasi Brown dkk. (2014), yang telah teruji validitas (product moment >0,5) dan reliabilitasnya (Cronbach's Alpha>0,6). Teknik analisis data menggunakan statistik deskriptif untuk mengkategorikan tingkat literasi (rendah, sedang, tinggi) dan uji Mann-Whitney untuk menguji perbedaan antar kelompok karena data tidak terdistribusi normal. Hasil penelitian menunjukkan bahwa: 1) tingkat literasi bencana ustadz/ah lebih tinggi daripada santri, dengan literasi santri didominasi kategori sedang serta ditandai respons yang tidak yakin pada berbagai indikator; 2) meskipun uji Mann-Whitney menunjukkan terdapat perbedaan yang signifikan secara statistik (p<0,05) antara santri dan siswa sekolah umum, kedua kelompok secara praktis menghadapi tantangan serupa, yaitu dominasi literasi pada tingkat sedang dan pola ketidakyakinan yang sama
Gendered Language and Power: A Critical Discourse Analysis of Men’s Interpretation in Skincare Beauty Ads Featuring Korean Male Actors through Lakoff’s Linguistic Framework
No full textThis research investigates the relationship between the use of women's language and therepresentation of Korean male actors in skincare advertisements. It also explored publicperceptions of this representation. The research aims to examine (a) the linguisticfeatures associated with Lakoff’s theory of womens language appear in selected skincarebeauty advertisements starring Korean male actors and (b) the linguistic featuresinfluence on gender stereotypes.This study uses a qualitative descriptive method, with digital audio-visual material,specifically transcripts of five selected advertisement starring Korean male actors, as wellas structured interview results. The researcher uses Lakoff's (1975) Women's Languagetheory analyze women's language in advertisements, Fairclough's (1995) CDA theory andHall's (1997) representation theory to analyze the meaning of male representation in skincare products.Based on the result, the researcher found 3 women’s languages used, namely emptyadjectives, intensifiers and emphatic stress. Furthermore, this representation has a significantimpact on the public, by raising awareness of self-care among men, then as a naturalizationprocess that encourages the transition to modern masculinity, and the creation of new beautystandards with Korean male actors as role models.
Keyword: Advertisement, CDA, gender stereotypes, representatio
ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH DAERAH DAERAH ISTIMEWA YOGYAKARTA
No full textMeasuring regional financial performance is important because it is one indicator to determine the success of a region in implementing regional autonomy. This study aims to determine the financial performance of the Regional Government of the Special Region of Yogyakarta in 2019-2024 by using measurement of five financial ratios. This study was conducted at Badan Pengelola Keuangan dan Aset DIY. This study used a quantitative descriptive approach by collecting secondary data contained in the Financial Report 2019-2024. The results of the study indicate that based on the PAD effectiveness ratio, the financial performance of the DIY Regional Government in 2019-2024 can be said to be very effective. The results of the calculation of the regional financial efficiency ratio indicate that financial performance can be said to be efficient. The results of the calculation of the harmony ratio indicate that the financial performance of the DIY Regional Government in 2019-2024 is included in the poor category because the amount of operating expenditures> capital expenditures. The calculation of the regional original revenue growth ratio shows that financial performance in 2019, 2021, 2023, and 2024 was in the very low category. Meanwhile, in 2022, the growth was in the low category. The calculation of the regional financial independence ratio indicates that the financial capacity of the Yogyakarta Regional Government from 2019 to 2024 is moderate and has a participatory relationship pattern.Pengukuran kinerja keuangan daerah merupakan hal penting karena merupakan salah satu indikator untuk mengetahui keberhasilan suatu daerah dalam menjalankan otonomi daerah. Penelitian ini bertujuan untuk mengetahui kinerja keuangan Pemerintah Daerah Daerah Istimewa Yogyakarta (DIY) tahun 2019-2024 dengan menggunakan alat ukur berupa lima jenis rasio keuangan. Penelitian ini dilaksanakan di Badan Pengelola Keuangan dan Aset Daerah DIY. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan mengumpulkan data sekunder yang terdapat dalam Laporan Realisasi Anggaran Pemerintah Daerah DIY tahun 2019-2024. Hasil penelitian menunujukkan bahwa berdasarkan rasio efektivitas PAD, kinerja keuangan Pemda DIY tahun 2019-2024 dapat dikatakan sangat efektif. Hasil perhitungan rasio efisiensi keuangan daerah menunjukkan bahwa kinerja keuangan dapat dikatakan efisien. Hasil perhitungan rasio keserasian menunjukkan bahwa kinerja keuangan Pemda DIY tahun 2019-2024 termasuk dalam kategori kurang baik karena jumlah belanja operasi/rutin>jumlah belanja modal/investasi. Hasil perhitungan rasio pertumbuhan PAD menunjukkan bahwa kinerja keuangan tahun 2019, 2021, 2023, dan 2024 berada dalam kategori sangat rendah. Adapun pada tahun 2022 pertumbuhan PAD dalam kategori rendah. Hasil perhitungan rasio kemandirian keuangan daerah menunjukkan bahwa kemampuan keuangan Pemda DIY tahun 2019-2024 berada dalam tingkatan sedang dan memiliki pola hubungan partisipatif.
Kata Kunci: Analisis Rasio Keuangan, Keuangan Daerah, Kinerja Keuangan
Pengaruh Sistem Pembayaran Online, Sosialisasi Pajak Daerah, Sanksi Pajak Kendaraan Bermotor, dan Penerapan Opsen Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Gunungkidul
No full textThis study is motivated by the importance of vehicle taxpayer compliance in contributing to the locally-generated revenue (PAD) of the Special Region of Yogyakarta. The objective of this study is to examine the influence of online tax payment system, socialization of local tax policies, sanctions on vihicle tax noncompliance, the implementation of vehicle tax surtax on vihicle taxpayer compliance in Gunungkidul Regency. This research adopts a quantitative approach, with primary data collected through questionnaires distributed to 100 respondents, who were selected based on the criterion of being registered vehicle taxpayers at Regional Tax Service Office of the Special Region of Yogyakarta (KPPD DIY) di Kabupaten Gunungkidul. The data were analyzed quantitatively using SPSS software as the analytical tool. The findings reveal that the online tax payment system and sanctions on vihicle tax noncompliance have a significant effect on vehicle taxpayer compliance. Socialization of local tax policies and the implementation of the vehicle tax surtax do not significantly affect taxpayer compliance. However, when considered simultaneously, online tax payment systems, socialization of local tax policies, sanctions on vihicle tax noncompliance, and the implementation of vehicle tax surtax collectively have a significant effect on vehicle taxpayer compliance.Tujuan dari penelitian yang dilakukan penulis adalah untuk menguji pengaruh pembayaran online, sosialisasi pajak daerah, sanksi pajak kendaraan bermotor, dan penerapan opsen pajak kendaraan bermotor terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Gunungkidul. Penelitian ini menggunakan pendekatan penelitian kuantitatif dan data primer diperoleh melalui kuisioner yang disebarkan kepada 100 responden dengan kriteria berupa wajib pajak kendaraan bermotor yang terdaftar pada KPPD DIY di Kabupaten Gunungkidul. Analisis data dalam penelitian ini dilakukan secara kuantitatif menggunakan alat bantu pengolahan data SPSS. Hasil penelitian menyatakan bahwa sistem pembayaran online berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, sosialisasi pajak daerah tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, sanksi pajak kendaraan bermotor berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, penerapan opsen pajak kendaraan bermotor tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, dan sistem pembayaran online, sosialisasi pajak daerah, sanksi pajak kendaraan bermotor, serta penerapan opsen pajak kendaraan bermotor secara simultan berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor
MENAVIGASI STRATEGI PEMASARAN DI ERA PASCA-COOKIE DENGAN PENDEKATAN (Systematic Literature Review): (Systematic Literature Review)
No full textThe gradual elimination of third-party cookies driven by privacy regulations and browser policies has fundamentally reshaped digital marketing practices. This shift creates challenges for marketers to maintain personalization effectiveness while respecting consumer data privacy. This study aims to systematically review existing literature on marketing strategies in the post-cookie era using a Systematic Literature Review (SLR) approach. Relevant studies were identified through reputable academic databases using predefined inclusion and exclusion criteria. The findings reveal that first-party data strategies, contextual advertising, artificial intelligence-driven analytics, and trust-based consumer engagement emerge as dominant approaches in privacy-oriented marketing. This review contributes both theoretically and practically by synthesizing strategic directions for sustainable digital marketing in the post-cookie era.Penghapusan third-party cookies sebagai dampak dari regulasi privasi dan kebijakan platform digital telah mengubah lanskap pemasaran digital secara signifikan. Kondisi ini menuntut pelaku pemasaran untuk mengembangkan strategi yang tetap efektif tanpa mengabaikan perlindungan data pribadi konsumen. Penelitian ini bertujuan untuk mengkaji secara sistematis literatur terkait strategi pemasaran di era pasca-cookie menggunakan metode Systematic Literature Review (SLR). Penelusuran literatur dilakukan melalui basis data ilmiah bereputasi dengan kriteria inklusi dan eksklusi yang jelas. Hasil kajian menunjukkan bahwa strategi berbasis first-party data, contextual advertising, pemanfaatan kecerdasan buatan, serta penguatan kepercayaan konsumen merupakan pendekatan dominan yang direkomendasikan. Studi ini diharapkan memberikan kontribusi konseptual dan praktis bagi pengembangan pemasaran digital yang berorientasi pada privasi
Peningkatan Kesadaran Risiko Keuangan Melalui Media Edukasi Interaktif “SiResKeu” pada Guru
No full textProyek ini mengimplementasikan media edukasi interaktif, "SiResKeu," yang terdiri dari "Ular Tangga Keuangan" dan "Wordwall Drag Wheel to Spin," untuk meningkatkan literasi keuangan, khususnya kesadaran risiko keuangan, di kalangan guru. Media ini bertujuan untuk meningkatkan pemahaman istilah keuangan dan kaitannya dengan risiko dalam kehidupan sehari-hari. Implementasi melibatkan enam guru dalam sesi luring di sekolah, dipilih berdasarkan peran mereka sebagai pendidik dan kebutuhan akan pengetahuan manajemen risiko keuangan. Hasil pasca-tes menunjukkan skor rata-rata 70 dari 100, mengindikasikan pemahaman awal yang baik dan efektivitas pendekatan interaktif dalam memperkenalkan konsep keuangan inti. Proyek ini berhasil menumbuhkan antusiasme, memfasilitasi diskusi yang mendalam, dan menginspirasi peserta untuk menerapkan konsep yang dipelajari serta mengadaptasi metode dalam pengajaran mereka