Abstract: Most micro, small, and medium enterprises (MSMEs) in Indonesia have not prepared financial statements that comply with applicable standards, posing risks to inaccurate business decisions and limiting opportunities to access…
o access funding. This study aims to assist Al Huda Plastic and Baking Supplies Store in Kebumen in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This topic was chosen due to the importance of accounting literacy in managing small businesses, as the understanding of MSME actors regarding accounting standards is still relatively low. This research uses a descriptive qualitative method with a case study approach, utilizing observation, semi-structured interviews, and documentation as data collection techniques. The results show that Al Huda Store has been recording its finances manually. However, these records do not yet cover the components of financial statements required by SAK EMKM, such as the income statement, statement of financial position, and notes to the financial statements. The preparation of financial statements based on these standards has been carried out and demonstrates more accurate and structured financial information. In conclusion, the implementation of financial statements based on SAK EMKM in MSMEs plays a very important role in increasing accountability and quality in business decision-making. The results of this study also provide practical examples that can be used as references and re-applied by other MSMEs with similar characteristics
Abstract:The Independent Curriculum provides flexibility for educators to design learning that suits the characteristics of students and the needs of the world of work, especially in Vocational High Schools (SMK). However, there…
are still many teachers who have difficulties in understanding and compiling teaching modules that are in accordance with the principles of the Independent Curriculum. This community service aims to increase the capacity of teachers at SMK Pelayaran Permata Ilmu Maros in developing teaching modules that are contextual, adaptive, and oriented towards differentiated learning. The activity was carried out through intensive training and mentoring, including material on learning outcomes (CP), learning objectives (TP), learning objectives (ATP), and the integration of the Pancasila Student Profile. The implementation method consists of interactive lectures, group discussions, hands-on practice, and evaluation of participants' work. The results of the activity showed that there was an increase in teachers' knowledge and skills in compiling teaching modules that are relevant to the conditions of students and the shipping skills program. This activity makes a real contribution to supporting the implementation of the Independent Curriculum and improving the quality of learning in the vocational school environment.
Abstract:Equality education through the Package B Program at PKBM has an important role in providing educational services for people who cannot access formal education. The diverse characteristics of learning residents require the…
e application of appropriate learning approaches, one of which is through the andragogi approach. This study aims to analyze the implementation of the andragogy approach in Package B learning at PKBM Citra Priangan, identify its supporting and inhibiting factors, and determine its impact on the involvement of learning residents. The research uses a qualitative approach with a descriptive method. Data were collected through observation, semi-structured interviews, and documentation, then analyzed using Miles, Huberman's model. The results of the study show that the principles of andragogy have been applied through experiential learning, participatory methods, learning flexibility, and the development of life skills programs. Supporting factors include family culture, tutor competence, and learning flexibility, while inhibiting factors are limited facilities, learning environment conditions, and heterogeneity of learning residents. The implementation of andragogy has been proven to increase the participation, motivation, and involvement of learning residents in the learning process. Thus, the andragogy approach effectively supports the implementation of Package B learning that is more relevant to the needs of learning residents
Abstract:This study aimed to analyze the effect of brand image and perceived quality on willingness to pay premium for local Micro, Small, and Medium Enterprises (MSME) products. Amid increasingly intense market competition with…
imported goods and national brands, local MSMEs are required to build strong brand image and good perceived quality so that consumers are willing to pay a premium price. A quantitative approach with a causal research design was employed. The study population consisted of consumers who had purchased local MSME products within the past three months in Sukabumi and its surrounding areas. A total of 220 respondents were selected using purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS 24 software. The results show that brand image has a positive and significant effect on willingness to pay premium with a coefficient of 0.45 (p<0.01), and perceived quality has a positive and significant effect with a coefficient of 0.39 (p<0.01). Simultaneously, both variables explain 54.2% of the variance in willingness to pay premium. These findings confirm that strengthening brand image and improving consumer-perceived product quality are key strategies for MSME actors to increase the selling value and competitiveness of local products
Abstract:Mahasiswa tingkat akhir sering mengalami masalah stres seperti tugas kuliah yang sulit, ujian, masalah adaptasi, perbedaan bahasa, biaya kuliah, dan perkiraan waktu penyelesaian tugas akhir. Stres adalah salah satu penyebab…
bab kualitas tidur siswa yang buruk. Penelitian ini bertujuan mengetahui hubungan antara tingkat stres dengan kualitas tidur mahasiswa tingkat akhir di IAKN Kupang yang sedang menyusun tugas akhir. Penelitian ini menggunakan metode kuantitatif deskriptif analitik dengan total 35 responden. Pengukuran tingkat stres dilakukan menggunakan Depression Anxiety Stress Scales (DASS) dan kualitas tidur diukur menggunakan Pittsburgh Sleep Quality Index (PSQI). Hasil penelitian menunjukkan bahwa mayoritas mahasiswa mengalami stres berat dan sebagian besar memiliki kualitas tidur buruk. Namun, uji coeffisien menunjukkan tidak terdapat hubungan signifikan antara tingkat stres dan kualitas tidur (5,19%). Hasil ini menunjukkan bahwa faktor lain mungkin lebih mempengaruhi kualitas tidur mahasiswa keperawatan seperti edukasi manajemen stres, dan gaya hidup sehat.
Abstract:Pemeriksaan Protrombin Time (PT) merupakan salah satu parameter penting dalam menilai sistem pembekuan darah, sehingga ketepatan dan ketelitian hasil pemeriksaan harus terjamin melalui pelaksanaan pengendalian mutu. Penelitian…
litian ini bertujuan untuk menganalisis pengendalian mutu internal pemeriksaan Prothrombin Time (PT) di Laboratorium RS Kasih Ibu Surakarta selama periode satu tahun berdasarkan data Quality Control (QC). Analisis dilakukan dengan menghitung nilai mean, standar deviasi (SD), dan koefisien variasi (CV), serta mengevaluasi kestabilan hasil menggunakan grafik Levey–Jennings. Hasil penelitian menunjukkan sebagian besar nilai koefisien variasi (CV) berada di bawah 5%, yang menandakan tingkat presisi yang baik. Grafik Levey–Jennings menunjukkan bahwa sebagian besar data QC berada dalam batas kendali ±2 SD dan tersebar di sekitar nilai mean, sehingga proses analitik dapat dikatakan stabil. Namun, terdapat beberapa LOT dengan nilai CV di atas 5% yang mengindikasikan adanya variasi hasil yang lebih tinggi. Secara umum, tidak ditemukan penyimpangan yang signifikan berdasarkan pola grafik maupun evaluasi pengendalian mutu. Kesimpulan dari penelitian ini adalah pengendalian mutu internal pemeriksaan Prothrombin Time (PT) di Laboratorium RS Kasih Ibu Surakarta selama periode penelitian berada dalam kategori baik, dengan hasil pemeriksaan yang stabil, presisi, dan masih dalam batas kendali yang dapat diterima.
Abstract:Penelitian ini bertujuan untuk mendeskripsikan bentuk serta langkah-langkah implementasi manajemen mutu terpadu (Total Quality Management/TQM) dalam pelayanan administrasi di SMP Negeri 8 Palopo. Penelitian menggunakan pendekatan…
endekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Subjek penelitian meliputi kepala sekolah, guru, staf administrasi, dan siswa. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa implementasi TQM telah berjalan dengan baik melalui pelayanan yang berorientasi pada kebutuhan pengguna, penerapan SOP yang jelas, serta keterlibatan aktif seluruh stakeholder. Proses implementasi dilakukan melalui siklus PDCA (Plan, Do, Check, Act) yang mencakup perencanaan, pelaksanaan, evaluasi, dan tindak lanjut. Secara keseluruhan, pelayanan administrasi di sekolah ini dinilai efektif, terstruktur, dan mampu meningkatkan kepuasan pengguna layanan.
Abstract:This study aims to describe the implementation of the Internal Quality Assurance System (SPMI) in producing work-ready graduates at SMK Negeri 10 Luwu and identify the obstacles encountered in its implementation. This study…
udy used a descriptive qualitative approach, with data collection techniques through observation, interviews, and documentation studies. The research subjects included the principal, teachers, and students.
The results indicate that the implementation of SPMI at SMK Negeri 10 Luwu has been systematically implemented through the PPEPP cycle (Mapping, Implementation, Evaluation, Control, and Standard Setting). Quality mapping is conducted periodically to identify achievements and needs for quality improvement. Program implementation is carried out through improving the quality of learning and collaborating with industry. Evaluations are conducted routinely to assess standard achievement, followed by control measures for improvement, and the establishment of new standards as a form of continuous quality improvement. This implementation contributes to graduates' work-readiness, characterized by competency in expertise, technical skills, practical abilities, and soft skills. However, obstacles encountered include limited infrastructure and uneven absorption of graduates into the workforce.
Abstract:The purpose of this study is to reveal the extent to which product quality, price and promotion can increase the purchase decision for Chocolatos Drink at PT. Garuda Foods, Tbk Depo Cianjur. The research method is the Associative…
sociative method. Where the population is the Shop Owners who are Customers of Chocolatos drink PT. Garuda Foods, Tbk Depo Cianjur who made transactions during January 2024 to May 2024 as many as 162 people, and the sample size uses the Slovin formula with an error rate of 10% so that the number of samples becomes 62 people with the Simple Random Sampling Technique. This study goes through the stages determined such as data quality testing, data prerequisite testing and data analysis to hypothesis testing with the multivariate regression analysis method. The results of the hypothesis analysis, both partially and simultaneously, product quality, price and promotion have a positive and significant influence on purchasing decisions for Chocolatos Drink at PT. Garuda Foods, Tbk Depo Cianjur
Abstract:Digitalization in education continues to increase, particularly in the use of learning media. However, various challenges associated with the emergence of eras based on birth years often lead to differing perspectives on…
improving the quality of education today. The process of integrating Powtoon learning media with a sense of responsibility in Gen Z students requires a comprehensive effort, considering that the assessment indicators for this attitude are crucial for learners in the modern era. Gen Z students (born 1997-2012) are digital natives who are pragmatic, creative, and highly dependent on technology for learning and personal branding. They favor visual-interactive methods, care about mental health/the environment, and focus on practical career outcomes (side hustles), but are prone to distraction and anxiety. Meanwhile, types of student attitude assessments generally include direct observation by lecturers, self-assessment, peer assessment, and daily journal entries. Aspects assessed include discipline, responsibility, honesty, cooperation, politeness, and initiative. This technique often uses a Likert scale or descriptive rubric. Therefore, it is crucial to pay attention to these items in the learning process at university. Powtoon is a web-based online animation and presentation creation platform that allows users to create engaging visual content, such as explainer videos, without requiring advanced graphic design skills. This application uses drag-and-drop features, ready-to-use templates, animated characters, and is supported by AI-based tools. This research uses a descriptive method, namely a research approach that aims to describe, explain, or map the characteristics of a phenomenon, situation, or population systematically, factually, and accurately based on data collected during the study. The results show the successful integration of Powtoon learning media with the responsible attitude of Gen Z students, evidenced by the existence of an orderly, understandable learning process and a high quality of understanding.