bluuebunny/crossref_metadata_2025 huggingface dataset:
Telemedicine Sebagai Media Konsultasi dan Edukasi Tentang Stunting di Desa Tanjung Sari Natar Kabupaten Lampung Selatan Tahun 2023
Authors: Syahroni Arfan , Lienda Wati  , Iwan Tri Bowo  , Prilian Ayu Minarni  , Dayana Noprida
Published: August 2024

Stunting adalah gangguan tumbuh kembang yang dialami anak akibat gizi buruk, infeksi berulang, dan stimulasi psikososial yang tidak memadai. Faktor penyebab stunting dapat dikelompokan menjadi penyebab langsung dan tidak langsung. Praktik pemberian kolostrum dan ASI eksklusif, pola konsumsi anak, dan penyakit infeksi yang diderita anak menjadi faktor penyebab langsung yang mempengaruhi status gizi anak dan bisa berdampak pada stunting. Sedangkan penyebab tidak langsungnya adalah akses dan ketersediaan bahan makanan serta sanitasi dan kesehatan lingkungan. Transformasi digitalisasi kesehatan menjadi sebuah upaya pemerintah dalam mewujudkan sektor kesehatan Indonesia yang semakin maju dan adil. Salah satunya telemedicine, telemedicine adalah praktek kesehatan dengan memakai komunikasi audio, visual dan data, termasuk perawatan, diagnosis, konsultasi dan pengobatan serta pertukaran data medis dan diskusi ilmiah jarak jauh. Telemedicine merupakan salah satu media konsultasi kesehatan yang membantu masyarakat agar tetap bisa bertanya perihal masalah kesehatannya terutama tentang stunting kepada tenaga ahli yang kompeten, dimanapun dan kapanpun sehingga tidak ada halangan atau hambatan bagi mereka yang kondisinya jauh dari akses pelayanan kesehatan untuk tetap mengetahui perihal permasalahan kesehatan terutama tentang stunting. Pada kegiatan penyuluhan kali ini di ikuti oleh ibu yang memiliki anak balita di Desa Tanjung Sari Natar Kabupaten Lampung Selatan sebanyak 50 orang. Kegiatan pertama diawali dengan penyampaian materi tentang stunting dan pembagian liflet kepada masyarakat, materi yang disampaikan pertama berupa pengertian stunting, situasi stunting saat ini di Provinsi Lampung dan cara mencegah stunting. Selanjutnya melakukan penyuluhan dan praktek penggunaan aplikasi tumbuh kembang tentang anak mulai dari cara melakukan penginstalan dan pengoprasian aplikasi.
Impact of COVID-19 vaccine on menstrual cycle: A cross-sectional study
Authors: Amienah M, Al-subaie  , Razan M Almasuood. Abdulaziz M Alangari  , Ahmad M Saleh  , Dania H. Al-Jaroudi
Published: August 2024

Background: According to recent reports, many women who received COVID-19 vaccine reported symptoms of menstrual irregularity. However, this finding is still unclear. Therefore, this study aimed to determine the prevalence of women with menstrual cycle changes following receiving COVID-19 vaccines and identify the risk factors associated with menstrual cycle changes during the pandemic. Material and methods: A cross-sectional descriptive study was conducted among women aged 20-40 years attending the outpatient clinics, general gynecology and reproductive and endocrine and infertility medicine department (REIMD) at King Fahad Medical City (KFMC) hospital in Riyadh, Saudi Arabia. Demographic data, medical and COVID-19 vaccination history, detailed menstrual cycle duration and frequency were obtained. Results: A total of 1117 women participated in this study. The age of 35.2% of them ranged between 24 and 29 years. Most (72.6%) of regular cycles before uptaking of COVID-19 vaccine became irregular. On the other hand, 17% of irregular cycles before uptaking the vaccine became regular, p<0.001. Vast majority of the participants (98.6%) had received COVID-19 vaccine. More than half of them (51.4%) had taken three doses. The most frequently reported vaccine was Pfizer-BioNTech (70.4% -83.5%). Frequency of menstrual cycles have increased from 29.64±16.29 days before uptaking of COVID-19 vaccine to 62.11±173.12 after uptaking it, p<0.001. In addition, rate of heavy bleeding increased from 12.4% before uptaking of the vaccine to 24.9%, p<0.001. Conclusion: Frequency and amount of menstrual bleeding were affected after intake of COVID-19 vaccine. However, number of doses and vaccine type were not associated with menstrual changes.
Pendampingan Pemgembangan Usaha Potato Balls Di Kelurahan Ariang, Tana Toraja
Authors: Althon K Pongtuluran  , Chandrawan Saranga  , Martina Meti
Published: August 2024

Through careful market research and monitoring of consumption trends, we see great potential in bringing new variations of the widely known potato dish. We believe that by combining delicious potatoes with a variety of interesting herbs and fillings, we can create something unique and appetizing.
Pendampingan Destinasi Wisata Aru Jeram Sungai Mararin Lembang Untuk Dijadikan Sumber Penghasilan Bagi Masyarakat Rantedada Tana Toraja Lembang Rantedada
Authors: Irengsi Irengsi  , Jensi Sanda Pabisa  , Helba Rundupadang
Published: August 2024

Lembang Rantedada is one of the lembangs in Mengkendek Timur District, Tana Toraja Regency. Lembang Rantedada is one of the Lembangs that has the potential to be used as a tourist attraction. Therefore, we as PKM UKI TORAJA students are helping the Head of Lembang and the people of Lembang Rantedada to make the village a tourist destination. The first step we took was to create a concept which will later be used as a reference in the continued development of tourist destinations. The aim of this Lembang Rantedada Tourist Destination Concept Design activity is: first, to create public awareness of the importance of utilizing places that have the potential to be used as tourist attractions. Second, provide changes and improvements that are useful for the people of Lembang Rantedada. Third, help the community improve the economy. Fourth, building good relations between PKM students and the community in Lembang Rantedada. The method used in the Lembang Rantedada Tourism Destination Concept Design is to conduct a location survey and also carry out outreach with the local community, and in this concept design we designed it using the AUTOCAD 2017 application. Assistance in the design of the Lembang Rantedada natural tourist destination concept for the Mararin River starting from floor plan, front view, back view, left side view, and right side view. From the front view, starting from the main road entering the river, besides that we see the back view where you can see a gazebo, guest house, parking area and camping site. Then looking to the left we will see a gazebo and also a campsite, looking to the right you can see a bridge crossing to the accommodation and if you look from above we will see the whole of this location. This activity has a good impact on students, namely increasing students' knowledge about how something can be used to gain profits later and also students can gain new experiences regarding good cooperation between communities and for the community, namely as a first step to increasing development, increasing sources of community income and can analyze household expenses by using tourist attractions as a place of income. in Lembang Rantedada. And the local community can improve the economy of the people in Lembang Rantedada. We have high hopes as PKM UKI TORAJA students that with the design of the concept for the natural tourist destination of the Mararin River that we have created a development process.
PROFIT SHARING FINANCING FACTORS IN ISLAMIC BANKING
Authors: Hardi Fardiansyah  , Nanda Dwi Rizkia  , Irma Maria Dulame  , Rahmawaty Arifiani
Published: August 2024

Sharia bank profit sharing financing is divided into mudharabah and musyarakah financing based on profit sharing or revenue sharing schemes. This scheme is very different from interest-based conventional bank credit. The aim of the study was to analyze the effect of third party funds (DPK), financing to deposit ratio (FDR), and non-performing financing (NPF) on financing for the results of Islamic banking in Indonesia. The study consisted of 35 observations covering the period August 2019 to August 2022. Data were analyzed using the multiple linear regression method. The research found that DPK and FDR had a positive effect on profit-sharing financing, while NPF had a negative effect on profit-sharing financing. The lower the bank's risk, the higher the collection of customer funds,
COMPENSATION'S IMPACT ON EMPLOYEE ENGAGEMENT AND PERFORMANCE
Authors: Kiki Farida Ferine  , Andriya Risdwiyanto  , Yogi Nurfauzi  , Kraugusteeliana Kraugusteeliana
Published: August 2024

Employee performance is one of the determining factors in a company's performance. Compensation, job satisfaction, and employee engagement are all factors that can influence employee performance. A coffee shop is a popular type of business in recent years. The rise in coffee shops and domestic coffee consumption over the last three years demonstrates this. The purpose of this study is to examine the effect of compensation on employee engagement and how it affects employees who work in high-end coffee shops. This study employs quantitative methods for causality research. The sampling technique used was accidental sampling, with 89 respondents from Tanaka coffee shops in Bandung Regency. The Structural Equation Model was used for statistical analysis in this study (SEM). According to the study's findings, compensation has a significant and positive effect on employee engagement because a higher salary increases employee engagement. Employee engagement has a significant and positive effect on employee performance because the employee pays more attention to the company; their performance will improve. Payment, on the other hand, has no significant impact on employee performance because low pay does not cause employees to perform poorly. Managers of coffee shops must pay attention to employee compensation and welfare in order to increase employee engagement and performance. on the other hand, it has no significant impact on employee performance because low pay does not cause employees to perform poorly. Managers of coffee shops must pay attention to employee compensation and welfare in order to increase employee engagement and performance. on the other hand, it has no significant impact on employee performance because low pay does not cause employees to perform poorly. Managers of coffee shops must pay attention to employee compensation and welfare in order to increase employee engagement and performance.
PSYCHOLOGICAL WELL-BEING AS A MEDIATOR IN AUDITOR INSPECTORATE PERFORMANCE ANTECENDENTS
Authors: Ribka Shintia Febriarti Bonara  , Franco Benony Limba
Published: August 2024

This study focuses on the effect of auditor specific experience and compliance pressure on auditor performance in the inspectorate with PWB as a mediating variable for the internal auditors of the inspectorate in Maluku Province, Ambon City, West Seram Regency and Central Maluku Regency. This research is a quantitative research. The sampling technique uses the census sampling method. Data was collected through a survey by distributing questionnaires to 100 research respondents. The method of analyzing data path analysis uses PLS, to measure the direct and indirect effects between Specific Experience and Compliance Pressure on Auditor Performance with PWB as a mediating variable. Based on the test results, it can be confirmed that the three independent variables: Specific Experience, Obedience Pressure and Psychological Well-Being affect Auditor Performance. Likewise with the role of Psychological WellBeing as a mediator in the relationship between the influence of Specific Experience and Compliance Pressure on Auditor Performance.
ANALISIS STRATEGI PENGEMBANGAN BISNIS PADA PT GOTO GOJEK TOKOPEDIA UNTUK PERTUMBUHAN JANGKA PANJANG PASCA IPO
Authors: Gunawan Aji  , Eka Febrianti  , Dina Azfia Karima  , Ahmad Dhia Iqbal  , Nurul Eka Setiani
Published: August 2024

The Indonesian economy is influenced by rapidly expanding startups. Indonesia is one of the five countries with the most startups, demonstrating the country's high level of enthusiasm. PT is one of them. Goto Gojek Tokopedia (GOTO). In the capital cycle, obviously, it can't be isolated from the systems taken by the organization, one of the choices taken by GoTo to get financing or functional capital for the organization is to lead a First sale of stock (Initial public offering) on the Indonesia Stock Trade (IDX). There are two parts to business development strategies: internal environment analysis and external environment analysis. The descriptive qualitative method was used in this study, and the process of collecting data involved conducting literature reviews of scientific publications.
ANALISIS PENGELOLAAN ANGGARAN PENDAPATAN BELANJA DESA (APB DESA) DI DESA WANGUNSARI, KECAMATAN CISOLOK, KABUPATEN SUKABUMI
Authors: Refina Pramudya Wardana  , Silvia Maharani  , Nuwun Priyono
Published: August 2024

Tujuan penelitian ini adalah untuk meneliti pengelolaan anggaran Pendapatan Belanja Desa (APB Desa) di desa Wangunsari, Kecamatan Cisolok, Kabupaten Sukabumi tahun 2022. Jenis penelitian yang digunakan adalah analisis deskriptif kualitatif. Pengumpulan data analisis deskriptif kualitatif yaitu dengan cara melakukan observasi, dokumentasi. Data diambil melalui website yang dimiliki desa Wangunsari. Tujuan analisis adalah untu mengetahui pengelolaan apbdesa, dan mengetahui berbagai masalah yang dihadapi, serta mengetahui solusi untuk berbagai masalah yang dihadapi dalam pengelolaan apbdesa di desa wangunsari di tahun 2022. Hasil dari penelitian ini adalah Desa wangunsari, Kecamatan Cisolok, Kabupaten Sukabumi mengalami defisit belanja di tahun 2022 sebesar Rp 14.255.403,00 dan mengalami banyak masalah dalam pengelolaan ABP Desanya. Akan tetapi Desa Wangunsari terus perupaya untuk meminimalisir adanya masalah tersebut dengan cara pembagunan jalan usaha tani (JUT) yang bersumber dari dana desa tahun anggaran 2022 dalam pembangunan tersebut ada dua kegiatan yaitu Rabat Beton dan Tanggul Penahan Tanah (TPT). Selain itu, dengan cara pengelolaan wisata desa Curuk Cierang yang diupayakan mampu untuk menambah pendapatan desa Wangunsari.
Peran Home Industry Kue Khas Cangkiang Dalam Menngkatkan Pendapatan Keluarga Menurut Perspektif Ekonomi Islam Di Nagari Batu Taba Kecamatan Ampek Angkek
Authors: Mutiara Ramadhani Yasmin  , H. Harfandi
Published: August 2024

The purpose of this article is to find out the role of the typical Cangkiang cake home industry in Nagari Batu Taba, Ampek Angkek District. The research method uses a qualitative approach, where research information is collected through observation, interviews and documentation. The data analysis technique used is an interactive technique. The steps taken are data reduction, data presentation and conclusion or verification. Based on the results of research conducted by the Cangkiang typical cake home industry, it can be stated that: 1) there is an increase in the income of the owner of the Cangkiang typical cake home industry. This can be seen from the increase in the income of home industry owners from before. Now, with the existence of a typical Cangkiang cake home industry, it can increase income to meet family needs and their children's education costs. In accordance with Islamic economic values, humans are encouraged to seek sustenance and God's grace so that their needs are met. 2) based on an Islamic economic review, that the home industry for typical Cangkiang cakes carried out by business owners in Nagari Batu Taba, Ampek Angkek District, is carried out properly and according to Islamic law, namely by increasing the income of business owners where Allah SWT has advised his people in QS. Al-Jumu'ah verse 10 to seek sustenance and achieve God's favor on earth.
Efektivitas Core Value Berakhlak Dalam Meningkatkan Kepribadian Pegawai
Authors: Ading Achmad Sjafjudin
Published: August 2024

This study aims to analyze and find out (1) the effectiveness of the implementation of the AKHLAK Core Values, (2) Obstacles or obstacles to the implementation of the AKHLAK Core Values, and (3) solutions to further streamline the implementation of the AKHLAK Core Values ​​in an effort to improve the personality of Employees at the Personnel and Human Resources Development Agency. Banjar City Man. The method in this study is to use a qualitative descriptive type. The description method is a method in researching the status of human groups, an object, a set of conditions, a system of thought, or a class of events in the present. Researchers collected data using interviews, observation, and documentation for 3 months. Based on the results of the study it was found that the implementation of the Core Values ​​of BerAKHLAK at the Personnel and Human Resources Development Agency for the City of Banjar to improve the personality of employees at work was very good, so that the personality of the employees became better.
Pengaruh Penerapan Sistem E-Filing, Sosialisasi Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Maumere
Authors: Kristina Febiyanti Nona Cindri  , Wilhelmina Mitan  , Emilianus Eo Kutu Go’o
Published: August 2024

This study aims to examine the effect of implementing the e-filing system, outreach and tax sanctions on individual taxpayer compliance. The population in this study is an individual taxpayer at the Pratama Maumere Tax Service Office in 2022 with a total of 113,653 people. This type of research is a quantitative research by distributing questionnaires. The sampling technique used in this study was accidental sampling, namely a sampling technique from members of the population based on coincidence, that is, anyone who coincidentally meets the researcher and the person met by chance is suitable and in accordance with the criteria can be used as a data source. The number of samples in this study were 100 individual taxpayer respondents. The analytical method used is multiple linear regression analysis with the SSPS program. The results of the study show that the application of e-filing has a significant effect on individual taxpayer compliance, tax socialization has a significant effect on individual taxpayer compliance, and tax sanctions have a significant effect on individual taxpayer compliance, and the application of e-filing, socialization and tax sanctions are the same - equally affect the compliance of individual taxpayers.
Analysis Of The Application Of Regional Financial Accounting Systems At The Regional Financial And Asset Management Agency Of Medan City
Authors: Jihan Reswita  , Rahmat Daim Harahap
Published: August 2024

This study aims to evaluate the application of government accounting system in accordance with Permendagri No. 13 of 2006 and PP No. 24 of 2005. The data was obtained through interviews and documentation from the Regional Finance and Asset Management Agency (BPKAD) of Medan City. The analysis method used is qualitative descriptive, which aims to understand the implementation of the government accounting system in BPKAD Medan City. The results showed that BPKAD Medan City has implemented a government accounting system in accordance with applicable regulations.
Analisis Strategi Pemasaran Dalam Meningkatkan Volume Penjualan Pada Home Industry “Donat Paha Ayam”
Authors: Ahmad Faisol Amir  , Yustina Chrismardani
Published: August 2024

Determining a good strategy in facing competition in the market is one of the keys to the company's success in marketing its goods and services. One of the business world where the level of competition is currently increasing from year to year is the production of home industries in the form of food, one of which is the home industry of chicken thigh donuts. a good marketing strategy in order to increase the volume of sales in each of its products so as to get the maximum profit or profit for the sustainability of the business to improve and develop. The type of research used in this research is qualitative research. The marketing strategy applied by the Chicken Thigh Donut Home Industry to increase its sales volume and the ability to compete for its products has been going well by paying attention to the quality of quality products and setting the selling price of the product that is not too high, but the distribution and promotion channels are carried out in a simple manner that needs to be developed again so that can escalate into a bigger business. Efforts that must be made by the Chicken Thigh Donut Home Industry so that its business activities run well and optimally are by establishing the right marketing strategy and having more competitive advantages that can increase sales volume and product competitiveness.
Pengaruh Sales Growth dan Solvabilitas Terhadap Penghindaran Pajak
Authors: Citra Komala Sari  , Efni Cerya
Published: August 2024

This research aims to analyze the influence of sales growth and solvency on tax avoidance. This research is included in descriptive research using a quantitative approach. The population in this study are companies operating in the energy sector 2019-2021. The sampling technique in this research was purposive sampling. The data used in this research is secondary data. The analytical method used is panel data regression analysis using Eviews 12. The results of the research show that there is no significant influence between sales growth on tax avoidance in energy sector companies listed on the BEI for the 2019-2021 period. significant relationship between solvency and tax avoidance in energy sector companies listed on the IDX for the 2019-2021 period.
Analisis Sistem Informasi Akuntansi (SIA) Pelayanan Jasa Rawat Inap Dalam Menunjang Efektivitas Pengendalian Internal Pendapatan Rumah Sakit Umum (RSU) Haji Kota Medan
Authors: Denisa Felia Putri Munthe  , Marliyah Marliyah  , Kusmilawaty Kusmilawaty
Published: August 2024

This study aims to analyze the accounting information system for inpatient services in supporting the effectiveness of internal control of revenue of the Medan City Haji General Hospital (RSU). An accounting information system is a set of resources such as people and equipment, designed to convert financial and other data into information. An adequate accounting information system can improve internal control of hospital revenue, by providing accurate and timely information, and ensuring the security and confidentiality of patient data and hospital financial information. This research uses qualitative research methods with a descriptive approach. Data sources obtained with primary data and secondary data collected by researchers by conducting observation techniques, interviews, and literature reviews related to the accounting information system for inpatient services in supporting the effectiveness of internal control of revenue. The results of this study concluded that after analyzing the accounting information system at the Haji General Hospital (RSU) Medan City has been running well and plays an effective role in improving the internal control of hospital revenue although sometimes it still experiences system disruptions so it needs to be improved again and the internal control run by the Haji General Hospital (RSU) Medan City has been effective.
Pengaruh Persepsi Harga dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan
Authors: Nizam Ulul Azmy  , Yustina Chrismardani
Published: August 2024

This research aims to determine the influence of price perceptions and service quality on customer satisfaction at Bintang Sangak Cafe. This study uses a quantitative approach. In this research there are 2 independent variables, namely: Price Perception (X1), Service Quality (X2), and there is 1 dependent variable, namely Customer Satisfaction (Y). The number of samples studied in this research was 50 respondents. The data collection technique uses a questionnaire that has been tested for validity, reliability test, classical assumption test, multiple linear analysis test, hypothesis test (simultaneous F test, and partial T test). The results of the research show that the price variable, Service Quality variable and Facility variables influence Customer Satisfaction. And the data analysis method uses the SPSS 22 software application. The research results show that the Price Perception variable and the Service Quality variable influence Customer Satisfaction.
Analisis Laporan Keuangan BCA Syariah
Authors: Natalia Natalia  , Juli Anggraini  , Daffa Salsabilla Sanjaya  , Aulia Davita  , Hisyam Fadhlurrahman  , Endy Putra
Published: August 2024

Banks are really needed by society when they want to progress and develop. Various types of financial activities are carried out by banks as a form of financial institution that can be trusted by the wider community. With the aim of obtaining maximum profits, Islamic banks adhere to sharia principles in asset management and maintain customer trust in the form of accountability in fulfilling their obligations as an organization that relies heavily on the principle of trust. In this case, financial support will be provided by Bank BCA Syariah through a profit sharing program.
Peran Akuntansi Dalam Mewujudkan Good Governance
Authors: Muhammad Yafizham  , Aqwa Naser Daulay
Published: August 2024

Accountability and transparency, which are the embodiment of good governance practices (good governance/GG) in the financial management of central and regional governments as public sector organizations, are important goals of public sector accounting and administration reform. This research aims to determine the role of accounting in realizing good governance. This type of research is qualitative research, which is carried out using two types of data, namely primary data and secondary data. The results of the research show that the role of accounting in realizing accountability in the North Sumatra Social Service is very important, and overall the North Sumatra Social Service has implemented the principles of good governance in public sector organizations by involving accounting in it. The principles of accountability, responsibility, transparency, efficiency and effectiveness, as well as the strategic vision and mission of the North Sumatra Social Service can be realized with the role of accounting, because accounting is very important and sustainable in presenting, reporting and being accountable for public sector performance reports in accordance with the principles of financial reporting accrual basis based on applicable regulations.
Pengaruh Net Profit Margin dan Total Assets Turnover Terhadap Return Saham
Authors: Widya Cahyani Wibisono  , Dirvi Surya Abbas  , Indra Gunawan Siregar
Published: August 2024

The purpose of this study is to determine the effect of Net Profit Margin, Earning Per Share and Total Assets Turnover in manufacturing companies in the food and beverages listed on the Indonesian Stock Exchange for the 2016-2020 peiod.        The sampling technique used was purposive sampling technique. Based on the predetermined criteria obtained 16 companies. The type of data used is secondary data obtained from Indonesia Stock Exchange website (www.idx.co.id).                The analytical methode used is panel dat a regression analysis. The results showed that the t-statistic of NPM 2.537863 > T table of 1.99125 and the prob value of  table of 1.99125 and the prob value of 0.0382 < 0,05, it can be conclude that H2 is accepted. T statistic TATO -0204088 > T table is 1.199125 and the prob value is 0.8388 > 0.05, so it can be concluded that H3 is rejected. Net Profit Margin, Earning Per Share affect Stock Returns, while Total Assets Turnover has no effect on Stock Returns.
Analisis Cross Section Pada Perusahaan Sektor Tambang Yang Terdaftar Di Bursa Efek Indonesia
Authors: Putri Nugraheni  , Nadia Dwi Pratiwi  , Fatika Rahma Fina  , Badzlina Chaerani Putri  , Cholis Hidayati
Published: August 2024

The mining sector has a vital role in the country's economic system. This analysis is to analyze the financial performance of companies operating in the mining sector listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The method used for cross section analysis takes secondary data from the company's financial reports. Analysis variables: Liquidity Ratio, Activity Ratio, Solvency Ratio, and Profitability Ratio. The research results show that the financial performance of the company with this cross-section analysis, PT Aneka Tambang Tbk emerged as the leader in the mining sector during the 2020-2022 period. This advantage shows the resilience of the company's management strategy and operational capabilities in facing challenges in the market and external environment.
Peran Dinamika Technology AI & Praktik Akuntansi Berkelanjutan Dalam Organisasi Universitas
Authors: Emi Vita Liani  , Umi Soleha  , Windy Nurrahmadani  , Zul Azmi
Published: August 2024

This research aims to find out the extent of identifying an organization’s ability to implement sustainable accounting, not only that, this research is also about technology and the benefits and impacts included, as well as the implications when accounting is in the context of multinational companies in Indonesia. This research process uses a qualitative method Literature review and document analysis methods. This research also explores the extent of technology adoption, the benefits and challenges involved as well as the implication of sustainable accounting processes in the context of university organizations. Therefore, this study suggests future research to review changes, as well as skill development. Apart from that, this research also contributes to the developing discourse on accounting technology-based transformation and provides insight that can be followed up for a company, for example at a university.
Peran Audit Internal Terhadap Kualitas Pemeriksaan Laporan Keuangan Oleh Audit Eksternal
Authors: Mohamad Afrizal Miradji  , Putri Ayu Anggelia  , Fatimatus Sahro  , Adelia Agustin  , Ayunny Fiina Ladzatus Shobiroh
Published: August 2024

This research aims to explore the role of internal audit in influencing the quality of financial statement audits conducted by external auditors. With increasing demands for financial accountability and transparency, the role of internal audit becomes increasingly important in supporting the effectiveness of external audits. However, the relationship and interaction between these two audit functions remain a topic that needs further exploration. Using a mixed-methods approach combining surveys, in-depth interviews, and case studies, this research investigates the perceptions of internal and external auditors regarding the level of collaboration, communication, and coordination between them, as well as their impact on the quality of financial statement audits. The research findings indicate that effective interaction between internal and external audits can enhance audit quality by sharing information, identifying key risk areas, and minimizing duplication of efforts. This research contributes theoretical and practical insights into understanding the important role of internal audit in improving external audit quality, as well as offering recommendations to strengthen the synergy between these two audit functions.
Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona
Authors: Varhan Ardiansyah  , Novta Fardhika  , Siti Aisyah  , Agus Wahyudi
Published: August 2024

The corona Virus or Covid-19 is forcing people to change their lifestyles, and the presence of the corona virus threatens the stability of the Indonesian economy. Some companies have achieved efficiency gains, from salary cuts to layoff decisions. Introduce a system of cancellation of employment contracts. The state of the home economy has a great impact on the lower middle class, so it is necessary to make lifestyle changes and bad habits to spend money on things that are not important to you. But to survive in difficult times, it is necessary to apply some coping strategies for life. It is about establishing spending management strategies to deal with uncertainty regarding when the epidemic will end. In addition, to achieve this, the ability to maintain economic stability is needed. it is necessary to decide what strategy to take to start developing new concepts for the future and ensure the survival of the company in the future. This crisis planning includes understanding where the basic focus is in the store network, planning crisis inventory in the event of a supply shortage, and identifying alternative supplies. In addition, by establishing a policy of working from home and remote meetings and adhering to health protocols, you can ensure that employees in crucial positions that contribute to the success of your business can continue to work more flexibly. This is because the government and the community can avoid deterioration and losses due to the negative impact of the corona virus on the household economy and local economy by working together on projects that benefit both parties. Descriptive and validation methods are used in the study, and the analysis tool is Structural Equation Modeling (SEM, Lisrel). Given the current corona virus has a significant impact on the Indonesian economy, the findings indicate that the role of Change Management in strategic management accounting is very influential
Representasi Kemiskinan Dalam Film Turah
Authors: Utari Rachmawati  , Ike Desi Florina  , Inas Sany Muyassaroh
Published: August 2024

Representation of poverty in Turah movie explained through dialogue, language, symbol, image, expression which contain in the scene. Each scene in Turah movie is analyzed using Roland Barthes's semiotics, through denotation, connotation and myth as the process. This study method used a qualitative descriptive approach, with the aim of the research that is find out representation of poverty in "Turah" movie. The result of this study shows there is a representation of poverty in "Turah" movie which is shown through the scene in the movie. Based on the categorizations of poverty according to Chambers, those explain that poverty in "Turah" movie causes social problems, and as a result those social problems make Tirang villagers increasingly can not be released from the poverty.
PERLINDUNGAN HUKUM TERHADAP HAK WARGA NEGARA DALAM MEMPEROLEH PENDIDIKAN
Authors: Masurip Masurip
Published: August 2024

The School Operational Assistance Fund (BOS) has an important contribution to increasing access to education in Indonesia. This is marked by a decrease in the number of children dropping out of school and an increase in the number of children returning to school. Article 31 paragraph (1) and (2) of the 1945 Constitution states that every citizen has the right to education and every citizen is obliged to attend basic education and the government is obliged to finance it. This study aims to determine and analyze legal protection for citizens in the field of education. The normative juridical research method with the statutory approach to the analysis technique model used is the Miller and Huberman analysis model.
HAK TENAGA KESEHATAN MENOLAK PELAYANAN KESEHATAN YANG TIDAK SESUAI STANDARD IGD RUMAH SAKIT DI SEMARANG
Authors: Cuk Samsul Arif  , Markus Suryo Utomo
Published: August 2024

The purpose of this study was to examine and analyze the rights of health workers who refuse health services that do not meet the standards of the Emergency Room Hospital in Semarang and what factors influence the implementation of these health worker rights. The research approach uses normative juridical, research data uses secondary data, and uses secondary legal materials, namely articles, research papers and books. The results of the study (1) The right of health workers to refuse health services that do not comply with hospital emergency room standards will result in an illegal act. If the hospital is proven to have committed an unlawful act and fulfills the elements of an unlawful act, the hospital can be held accountable and can be subject to sanctions in accordance with the applicable laws and regulations. (2). The influencing factors are the hospital's commitment to maintaining health services according to hospital accreditation standards, good communication, available information facilities, insights of health workers about health laws, and people's lack of understanding of laws.
PENGEMBANGAN MEDIA PEMBELAJARAN POP UP BOOK MATERI BANGUN RUANG UNTUK SISWA KELAS V SEKOLAH DASAR
Authors: Nina Nursela  , Dwi Kameluh Agustina  , Ida Putri Rarasati
Published: August 2024

Tujuan penelitian adalah untuk mengetahui kualitas produk media Pop Up Book dalam pembelajaran matematika materi Bangun Ruang dan untuk mengetahui keterbacaan siswa terhadap media Pop Up Book dalam pembelajaran matematika materi Bangun Ruang di kelas V SD. Penelitian ini merupakan jenis penelitian dan pengembangan atau Research and development menurut Sugiyono yang dibatasi sampai tujuh tahap. Tujuh tahap tersebut yaitu meliputi potensi dan masalah, pengumpulan data, desain produk, validasi desain, revisi desain, uji coba produk, revisi produk. Kegiatan pada tahap potensi dan masalah dilakukan untuk mencari potensi dan masalah yang akan dikembangkan oleh peneliti. Pada tahap pengumpulan data dilakukan untuk menemukan data kualitatif dan kuantitatif mengenai proses pembelajaran matematika pada materi bangun ruang. Pada tahap desain produk, peneliti melakukan mengembangkan produk secara bertahap yaitu analisis, mencari referensi, menentukan Kompetensi Dasar, melakukan perancangan dan desain produk. Pada tahap validasi desain dilakukan oleh ahli materi dan ahli media pembelajaran. Tahap revisi desain dilakukan untuk memperbaiki kekurangan dan kelemahan produk. Tahap uji coba dilakukan secara terbatas untuk mengetahui tingkat keterbacaan guru dan siswa. Tahap revisi produk untuk memperbaiki kelemahan produk setelah uji coba. Instrumen yang digunakan dalam penelitian ini adalah menggunakan angket untuk ahli materi dan media pembelajaran, pedoman wawancara dan angket keterbacaan untuk uji coba. Data yang diperoleh dianalisis menggunakan analisis data deskriptif kuantitatif. Hasil penelitian dan pengembangan  media pop up book dalam pembelajaran matematika materi bangun ruang di kelas V SD. Bahan ajar ini telah divalidasi oleh ahli materi, ahli media dan ahli bahasa serta telah diujicobakan kepada siswa kelas VI Sekolah Dasar dan guru kelas V Sekolah Dasar, dengan diperoleh hasil data akhir sebesar 80% untuk ahli materi, 86% untuk ahli media, dan 85.5% untuk ahli bahasa. Berdasarkan hasil uji validasi oleh 3 bidang ahli, diketahui bahwa bahan ajar buku suplemen matematika yang dikembangkan mendapatkan hasil rata-rata persentase sebesar 83.8% dengan kategori layak digunakan. Hasil yang diperoleh pada saat uji coba keterbacaan siswa dan guru, bahan ajar dinilai sangat layak digunakan dengan presentase sebesar 100% dari hasil data angket keterbacaan siswa dan 92.8 % dari hasil data angket keterbacaan siswa dan guru, bahan ajar  dinilai sangat layak digunakan dengan presentase sebesar 100% dari hasil data angket keterbacaan siswa dan 92.8 % dari hasil data angket keterbacaan guru.
Penerapan Sistem Informasi Manajemen Pendidikan pada TPQ Zainul Hasan Desa Pasembon Kotaanyar Probolinggo
Authors: Muhammad Ainul Yaqin  , Ulfa Diana  , Ainayatul Kholila
Published: August 2024

The education management information system or SIMDIK is an information system used for the management needs of educational institutions. Along with the rapid development of information technology, researchers are aware  of  the  importance  of  the need for an  information  technology-based  management  information  system  mechanism. The purpose of this study was to analyze the extent to which an education management information system  was  implemented  at  TPQ Zainul Hasan,  Pasembon  Village, Kotaanyar Probolinggo and to obtain data on the benefits of implementing an education management information system  on  the  institutional  environment  at  TPQ  Zainul Hasan. The research method used is descriptive qualitative. Data collection methods used are observation, interviews  and  documentation.  The  data  analysis  technique  that   the researcher uses is qualitative analysis  by  means  of data  reduction  and  data  presentation. The results obtained are that TPQ Zainul Hasan  has utilized all the facilities or infrastructure that support the implementation of an education  management  information  system known as EMIS, so that specifically with the development of this education management  information  system,   it   can   provide   improved   educational   services including  helping  facilitate  data  management.  related  to   the  institution  and  is   an interactive medium between the institution and the guardian of students.
SYSTEMATIC LITERATURE REVIEW (SLR) : PENDIDIKAN KARAKTER DI SEKOLAH DASAR
Authors: Norlita Devina , Nageta Putri Wanda , Faradhila Siska Ayu , Aryanti Melisa Putri , Fakhriyah Fina , Ismayam. A Erik Aditia
Published: August 2024

Pendidikan karakter di sekolah adalah pendidikan yang mencakup nilai,budi pekerti,moral dan juga watak yang memiliki tujuan untuk mengembangkan nilai-nilai karakter serta kemampuan terhadap semua warga sekolah dalam memberi keputusan baik maupun buruk,teladan,dapat menjaga hal baik dan mengembangkan kebaikan di dalam kehidupan sehari-hari. Kecerdasan intelektual tanpa diikuti oleh akhlak dan kepribadian yang baik itu tidak ada gunanya. Penelitian ini memiliki tujuan untuk mengkaji literatur review terkait Pendidikan karakter disekolah dasar. Metode penelitian menggunakan metode SLR (Systematic Literatur Review).Pengumpulan data diperoleh dengan mendokumentasi artikel yang terkait pada penelitian serupa. Artikel yang didapat dan digunakan pada penelitian ini sebanyak 7 artikel jurnal nasional dapat diperoleh dari database google scholar dengan menggunakan aplikasi publish or perish . Berdasarkan penelitian Pada era globalisasi ini tingginya moral seseorang juga menjadi salah satu kunci sukses dalam menjalin koneksi di dunia sosial.
ANALISIS KEMAMPUAN PENALARAN MATEMATIKA TERHADAP SISWA SEKOLAH DASAR KELAS V
Authors: Norlita Devina , Nageta Putri Wanda , Riswari Lovika Ardana
Published: August 2024

Penelitian ini memiliki Tujuan untuk mencari tahu berapa besar pada tingkatan pada pemecahan berbagai masalah pada matematika dan seberapa mampu siswa dalam penalaran dan mata pelajaran matematika dikelas V Sd 3 Lau Kudus. Pada artikel ini menggunakan  penelitian Kualitatif Deskriptif menggunakan cara pengumpulan data dilakukan melalui observasi,  dokumentasi serta untuk pengumpulan data pada kemampuan penalaran matematika siswa menggunakan beberapa soal matematika. Untuk soal kategori sedang terdapat 2 soal yang pertama mendapatkan sekor 3 benar dari 13 siswa sehingga hanya 23% yang berhasil menjawab dengan tepat, untuk soal kategori sedang yang kedua mendapatkan sekor 7 yang benar dari 13 siswa sehingga hanya 53% yang berhasil menjawab dengan tepat. Untuk  soal kategori mudah terdapat  2 soal uji penalaran yang pertama terdapat 13 siswa yang berhasil menjawab sempurna 100%, dan soal yang kedua terdapat 10 siswa yang mampu menjawab dengan tepat, sehingga 76% siswa mampu menjawab dengan benar
Kelangkaan Gas LPG 3 Kg Di Dukuh Kebumen, Kabupaten Pemalang
Authors: Ade Lia Novitasari  , Farah Laili Laksita Windy  , Friska Diah Mukaromah
Published: August 2024

It is no secret that 3 kg of LPG gas is difficult to obtain for the middle and popular classes. These products are often rare and their prices increase at the commercial level. In addition, LPG gas is also appreciated by the middle class. This study used qualitative methods and descriptive analysis. The results of the study show that up to three kilograms of LPG will be distributed to middle and low-income people who are registered with proof of KTP and KK. However, there are frauds from the foundation and poor staff, causing a shortage of 3 kg of LPG. LPG is also sold above the approved HET (highest retail price). This product is sold according to the supply and demand system, while the local government is not badin controlling the damage to the gas distribution system for the lower class of society. Therefore, market intelligence can always go beyondthe policies issued by the government.
Pengaruh Sistem Pembelajaran Full Day School Terhadap Perkembangan Peserta Didik
Authors: Chieka Aisyah Kinanti  , Kailla Putri Aisyah  , Sylmi Adila  , Alma Miftaqiyah
Published: August 2024

This research is based on the legalization of the Full Day School (FDS) learning system in July 2017 which has been stipulated in the Kementerian Pendidikan dan Kebudayaan Indonesia Nomor 23 Tahun 2017 tentang Hari Sekolah . Although initially the full day school system was considered to have a positive impact on students, the implementation of full day school also encountered several obstacles which in turn would have a negative impact, one of which was the lack of interaction between students and family members and the lack of socialization of students with the community. the environment where he lives. The research method used to write this article uses a quantitative approach with data collection methods derived from library research to find out in more detail the impact of implementing a full day school system in schools for students.
Responsiveness Pelayanan E-Ktp Di Kecamatan Ujungberung Kota Bandung
Authors: Leni Oktopiani  , Izjtihad Anisa M  , Bunga Adventine Samosir  , Ivan Darmawan
Published: August 2024

Government has an important role to play in meeting the diverse needs of communities through public services. One of the public services supported by the government is the e-KTP (electronic identity card) service. However, the implementation of e-KTP services in Ujungberung District, Bandung City has not been optimized yet. This study aims to test the responsiveness of e-KTP services in Ujungberung district. In this study, the literature review method with the response theory of Ansoff and McDonnel is used. The research results indicate that there are several problems in the implementation of e-KTP services in Ujungberung district, including lack of adequate infrastructure, lack of service responsiveness from agents and service providers. does not meet e-KTP production operation standards, as well as public complaints and grievances about the quality of e-KTP service in Ujungberung District. Responsiveness of public services is the key to community satisfaction. Responsiveness or responsiveness of public services is the key to community satisfaction. The government should strengthen the responsiveness of e-KTP services in Ujungberung District by improving facilities and infrastructure, improving the quality of service agents and improving operational standards. motion.
Strategi Pelayanan Perpustakaan di Masa Pandemi Covid-19 Di Perpustakaan Sekolah SMAN 1 Matauli Pandan Kabupaten Tapanuli Tengah
Authors: Suyani Nursiska Sari  , Abdul Karim Batubara  , Faisal Riza
Published: August 2024

This research discusses service strategies during the Covid-19 pandemic in the School Library of SMAN 1 Matauli Pandan, Central Tapanuli Regency. This research method is descriptive qualitative with data collection techniques in the form of observation, interviews and documentation. The data analysis techniques used are data reduction, data presentation and drawing conclusions. In this research, the research instrument is the researcher himself. The informants were the Matauli Pandan Library manager, library visitors, and several library staff. The results of this research show that the Library Service Strategy of SMAN 1 Matauli Pandan During the Covid-19 Pandemic includes: Washing hands and providing hand sanitizer, library visitors must wear masks, maintain social distancing, library visitors can only be 15 people. only and don't stay too long, library visiting hours are only 08.00-14.00 WIB, extending book borrowing and book return schedules only via WA (Whatsapp), regenerating library users' interest in reading by conducting joint discussion activities, book reviews , and reading books together, as well as other activities carried out virtually. The obstacles faced by librarians and users at the SMAN 1 Matauli Pandan Library during the ongoing Covid-19 pandemic lie in the change in services which were previously carried out face-to-face, to be carried out virtually/online. The solution is to carry out activities in the library virtually/online or search for information that users need through the library's OPAC to reduce the number of visitors who come to the library.