Abstract:This service focuses on MSMEs in Sei Simpang Dua Village, Kampar Regency, Kampar Kiri Hilir District, Riau Province. The purpose of this service is to meet customer needs and make it easier for MSME (Micro, Small and Medium…
ium Enterprises) players to disseminate information related to products in the village, as well as support government programs, namely smart villages and be able to face the Industrial Revolution 4.0, namely the importance of digital transformation with a vision towards village digitalization. This service method includes observation, training, monitoring and evaluation. So that the results of this service are in the form of utilizing e-commerce applications that have been built for the village of sei simpang dua with 3 menus including the home menu, product menu and basket menu. The home menu contains general information, the product menu displays all products from the village of sei simpang dua and the basket menu displays the number of items and the total shopping price.
Abstract:Changes resulting from the learning process can be seen in the cognitive, affective, and psychomotor domains. The aim of this research is to determine differences in learning outcomes for the subthemes of plant growth and…
d development through the Problem-Based Learning and Discovery Learning models. This research was carried out at Ciasmara 01 State Elementary School, Bogor Regency, Class IV A, and IV B in November, the odd semester. The research instrument uses pretest and posttest instruments which produce an N-Gain calculation for the Project Based Learning model of 80 with high criteria and an N-Gain value for the Problem Based Learning model of 73 with very high criteria. So the N-Gain in the experimental class with the Problem Based Learning model is greater than the control class with the Discovery Learning model. The researcher also carried out a normality test with the Lilliefors test for both samples having a normal distribution because the values for both samples were smaller than the L table. In the Problem-Based Learning class group, the value Lcount ≤ Ltable was obtained, namely 0.028 ≤ 0.189, and in the discovery learning class group, the value Lcount ≤ Ltable was obtained, namely 0.041 ≤ 0.189. Then, in the homogeneity test, the data is homogeneous because it is smaller than X2table, a value of 0.75 ≤ 5.991 is obtained. Furthermore, in the hypothesis test, the count of 7.29 was greater than the table of 2.01808, indicating that H0 (null hypothesis) was rejected and Ha (alternative hypothesis) was accepted. Based on the research results above, it can be stated that the problem-based learning and discovery learning models have differences in learning outcomes for the sub-theme of gratitude for diversity, in other words, the problem-based learning model is more effective than the discovery learning model for the sub-theme of gratitude for diversity.
Abstract:The Covid-19 pandemic has had various impacts on regional and urban developments. This phenomenon affects the planning and development process, forcing a correction in development planning in Indonesia. Development planning…
ing can be started within the scope of small area given that the concept of development in Indonesia refers to development from below and from above. RW I Kelurahan Kramas is one of the areas affected by the Covid-19 pandemic so it requires mitigation of development planning within the scope of an area oriented towards social disaster mitigation. This community development activity aims to produce planning documents that are oriented towards social disaster mitigation but still consider the sustainability aspects of an area and can serve as a guide for policy makers in formulating development programs in RW I Kelurahan Kramas. This planning document formulating uses a Rational Comprehensive Planning (RCP) analysis method by conducting a comprehensive analysis of the conditions of an area. The data collection method used in this service was through interviews and secondary data search. The results obtained in this analysis are 6 groups of development directions, namely improving the quality of infrastructure, improving health and safety, building layout, improving environmental quality, increasing the economy and improving the aesthetics of the area.
Abstract:This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements in Small and Medium Enterprises (SMEs) in Indonesia. Quality financial reports are very…
ery important for SMEs, because they serve as a transparent communication tool between management and stakeholders, as well as a basis for making informed decisions. SMEs have a significant contribution to the Indonesian economy, contributing around 60% of gross domestic product (GDP) and absorbing more than 97% of the workforce. However, many SMEs still face challenges in preparing financial statements in accordance with accounting standards. This study uses a systematic literature review method to collect and analyze various relevant studies on the application of SAK and its impact on the quality of financial statements. The results showed that the application of SAK significantly improved the transparency, relevance, and reliability of SMEs' financial statements. In addition, the study also identified various factors that influence the adoption of SAK, such as the education level of business owners, access to accounting training, and support from the government. The conclusion of this study confirms the importance of good accounting standards implementation to improve the quality of SMEs' financial statements, which in turn can improve the competitiveness and performance of businesses in the market. Recommendations are given to improve the understanding and application of SAK among SMEs in Indonesia.
Abstract:This research explores the impact of technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the post-COVID-19 landscape, with a particular focus on the moderating role of market innovation.…
ion. Utilizing a Structural Equation Modeling (SEM) approach, data was collected from MSMEs to evaluate the relationships among technology adoption, market innovation, and business performance. The findings reveal that technology adoption has a significant positive effect on MSME performance, contributing to operational efficiency and improved customer engagement. However, contrary to expectations, market innovation does not significantly moderate this relationship. This suggests that the immediate benefits of technology adoption are sufficient to drive performance improvements without the need for market innovation to enhance these effects. The research highlights the importance for MSMEs to prioritize technology adoption as a strategy for resilience and growth in the wake of the pandemic, while market innovation can be pursued as a complementary initiative for long-term competitiveness. The study provides valuable insights for policymakers and practitioners aiming to support the recovery and development of MSMEs in Indonesia.
Abstract:This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for…
or Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.
Abstract:This study aims to determine the significant relationship between Christian Religious Education and the Formation of Spirituality of VIII-grade Students at SMP Negeri 1 Pulau-Pulau Batu, South Nias, Academic Year 2022/2023.…
23. The population in this study were all VIII-grade students at SMP Negeri 1 Pulau-Pulau Batu, totaling 25 people, because the population was small, namely only 25 people, the entire population became the research sample, namely 25 people. This study used a quantitative method with SMART PLS software data processing. The method of collecting data as a result of the study was a questionnaire using a Likert scale with 4 answer options. The results of the study in measuring validity where the outer loading results of all indicators were > 0.7, this indicates that all indicators of variables X and Y can represent the latern variable (construct). Likewise, reliability where CA, RO, CR, > 0.7 and AVE > 0.5, shows that all indicators are reliable, so this result can be continued with hypothesis testing which shows that there is a relationship between Christian Religious Education and the Formation of Student Spirituality with T. statistic > T. table, namely 2.109 > 1.96 and p. value 0.035 > 0.05. The conclusion of this study shows that there is a relationship between Christian Religious Education and the Formation of Student Spirituality. (X) with Spiritual Formation (Y) but not significant.
Abstract:This research aims to determine the role of PAK teachers in shaping the character of class XI students at Medan Adventist Private High School in the 2022/2023 academic year. This type of research is descriptive correlational.…
onal. The population in this study is the entire class XI of Medan Adventist Private High School as many as 30 people because the population is small, namely only 30 people, the entire population becomes the research sample, namely 30 people with sampling techniques. The data collection instrument for variable X is a questionnaire consisting of 20 items. With 4 options that were first tested to determine the validity and reliability while the instrument for variable Y Documentation is in the form of a list of student grades (DKN) at the school. The results of the analysis requirements for the normality test of the Role of PAK Teachers' data are distributed normally with the calculation results obtained as X2 count . < X 2 table (22.33 < 43.77) and the PAK learning outcomes are normally distributed with the calculation results obtained being X 2 count < X 2 table (18.85 < 43.77). The results of the linearity test of the data on the Role of PAK Teachers in Character Formation are linear with the equation Y = 22.77 + 1.22x, which is linear. The results of the correlation test obtained r count of 0.453 consulted with the critical price r at a significance level of 5% with the number of respondents being 30 people, the r table was obtained of 0.361, because the calculated r > r table (0.453 > 0.361) this shows that there is an influence of the Role of PAK Teachers in Character Formation of Class XI students of Medan Adventist Private High School in the 2022/2023 academic year. Furthermore, to test the significance of the correlation, a statistical test formula (t-test) was used, obtaining a calculated t of 3.41. This price was then consulted with the t table at a 95% significance level of 1.69, because the calculated t > bold t (3.41.169 α=0.05 with dk = n-2 (30-2=28) the t table is 1.69 because the calculated t > t table (3.41>1.69) this shows that there is a significant influence of the Role of PAK Teachers in the Formation of Character of Class XI Students of Medan Adventist Private High School in the 2022/2023 Academic Year. Thus, the research hypothesis is accepted as true.
Abstract:This study aims to deepen the understanding of the contribution of promotion and branding to increasing customer satisfaction at PT. Ino Wangsa Binjai. The study used primary data with a population of 300 buyers, and 75…
respondents were selected as samples through calculations using the Slovin formula. The analysis techniques applied were quantitative, including validity tests, reliability, classical assumptions, simple linear regression, and hypothesis testing through t-tests and coefficients of determination (R²). Based on the analysis results, the promotional mix variable (E_Prmsi) obtained a t-count value of -1.824 with a significance level of 0.072 (> 0.05), while the t-table was 1.99346. Because the t-count is smaller than the t-table, it can be concluded that the promotional mix does not have a significant effect on customer satisfaction. In addition, a negative t-value indicates that the direction of the relationship between the promotional mix and customer satisfaction is not in line. Conversely, the partial test shows that the company's brand variable has a significant effect on customer satisfaction with a significance value of 0.00 (< 0.05). Therefore, the first hypothesis (H1) is declared accepted. From the results of the determination coefficient test, the R Square value is 0.495, which indicates that 49.5% of changes in customer satisfaction can be explained by the company's promotional mix and brand factors, while the remaining 50.5% is influenced by other variables not examined in this study. As a recommendation, the management of PT. Ino Wangsa Binjai, especially the branch manager, is advised to implement a more cost-effective, efficient, and targeted promotional strategy, as well as utilizing social media such as Facebook, Instagram, Twitter, and print media such as newspapers to convey promotional information more effectively.
Abstract:This study was conducted to analyze the influence of job satisfaction and work climate on employee morale at the Jakarta City Cooperatives and SMEs Office. The method used in this study was a sampling method, with 35 respondents…
pondents taken from the relevant population. Based on the results of the F test, the F count value was 14.405 which was greater than the F table of 3.285, with a significance of 0.000 which was smaller than the significance level of 0.05. This indicates that the null hypothesis (H0) is rejected and the alternative hypothesis (H1) is accepted, which means that job satisfaction and work climate simultaneously have a significant effect on employee morale. From the results of the t test, it is known that the t count value for job satisfaction is 3.181, greater than the t table of 1.692, with a significance level of 0.003 <0.05, which indicates a significant effect on work morale. Meanwhile, the work climate variable also showed a significant influence, with a calculated t value of 4.363 > t table 1.692 and a significance level of 0.000. The Adjusted R Square value of 0.441 indicates that 44.1% of the variation in work morale can be explained by the job satisfaction and work climate variables. The remaining 55.9% is influenced by other factors outside this research model.