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Showing 177 articles found for "Small"

The Correlation Of Excessive Assignment Between Student’s Mental Health

Syahid, Abdul, Winna, Winna, Kharimah, Iffa, Sulliya, Lafifah, Suryani, Yeni, Komariah, Refi, Putri Sulastri Permata Sari
Abstract: This research investigated the correlation of excessive assignments on the mental health of fifth-year English language students at State Islamic Religious Institution in Central Kalimantan. The research hypothesized a strong&#8230; trong positive correlation between perceived assignment load and mental health problems. The method of this research used quantitative approach using a questionnaire. The Data was collected from 20 participants. The researchers, analyzed the data using pearson's correlation coefficient JASP to examine the relationship between excessive assignment and mental health condition. Based on the findings, the result showed a significant positive correlation (r = 0.900, p <.001) between excessive assignment and mental health condition, indicating that 81.0% of the variance in students' mental health could be attributed to their perceived workload. Educational institutions should take proactive steps to manage student workloads and provide mental health support services, such as counseling, time management training, and flexible deadlines. Promoting a balanced approach to academic assessment that prioritizes both academic excellence and student well-being is crucial for fostering the success and well-being of English language students. This research limited due to the small sample size and focus on a specific student population. Future research with larger and more diverse samples is needed to further explore the complex relationship between academic demands and student mental health. The findings highlight the urgent need for universities and educators to prioritize student mental health alongside academic achievement. Implementing practical strategies to manage workloads and provide mental health support can promote a more holistic and student-centered educational environment.

The Student’s Perception of Using ChatGPT for EFL Students

Darma, Rizki Novia, Syahid, Abdul, Fatma, Ayu Putriana Lestari, Ahmad Basahil, Rini Listiya Ningrum
Abstract: ChatGPT has attracted considerable media and academic attention as one of the latest developments. It has the ability to generate answers to questions and perform other language-related tasks with exceptional accuracy. This&#8230; his is due to its extensive training set, which closely resembles human-produced texts. Many researchers consider ChatGPT to be an interesting tool for improving students' language and knowledge skills, as well as their problem-solving and communication skills. The study discussed some perceptions of the merits of ChatGPT on English student with each representative answering or filling a questionnaire containing their views or responses to ChatGPT conversations using a quantitative descriptive method. It is hoped that the study can learn how English education students feel using small talk, whether it is having a good effect on their performance or whether it is adversely affecting their performance in college. The results of correlation analysis show patterns of relationships between different variables. There is no linear relationship between the level of agree and strongly disagree, but there is a strong and negative correlation between the level of disagree and strongly agree. meanwhile, a strong positive relationship was observed between neutral and strongly disagree levels.

Analisis Sistem Informasi Akuntansi Berbasis Syariah Pada Penjualan UMKM Pabrik Tahu Di Desa Tegalgusi Kabupaten Jember

Juwita Indah Permata, Rini Puji Astuti
Abstract: Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian sehingga memerlukan pengelolaan keuangan yang akuntabel melalui Sistem Informasi Akuntansi (SIA). Penelitian ini bertujuan menganalisis penerapan&#8230; nerapan Sistem Informasi Akuntansi berbasis syariah pada penjualan UMKM Pabrik Tahu di Desa Tegalgusi Kabupaten Jember serta mengidentifikasi potensi dan kendala penerapan prinsip akuntansi syariah dalam mendukung akuntabilitas usaha. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pencatatan transaksi masih dilakukan secara manual melalui pencatatan pemasukan dan pengeluaran dalam buku harian. Penerapan tersebut telah mencerminkan nilai amanah, kejujuran, transparansi, dan prinsip maqashid syariah, khususnya hifz al-mal (perlindungan harta). Potensi penerapan prinsip syariah terlihat dari adanya pencatatan transaksi yang dapat ditelusuri sehingga mendukung akuntabilitas usaha. Namun, masih terdapat kendala berupa belum tersusunnya laporan keuangan formal, keterbatasan pemahaman akuntansi, serta belum adanya pemisahan keuangan usaha dan pribadi. Penelitian ini memberikan kontribusi dalam pengembangan Sistem Informasi Akuntansi berbasis syariah pada UMKM sektor pangan. Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy and require accountable financial management through an Accounting Information System (AIS). This study aims to analyze the implementation of a Sharia-based Accounting Information System in the sales activities of a tofu manufacturing MSME in Tegalgusi Village, Jember Regency, and to identify the potential and challenges of applying Sharia accounting principles in supporting business accountability. This study employed a descriptive qualitative approach with data collected through interviews, observations, and documentation. The findings indicate that the accounting information system is still implemented manually through the recording of cash inflows and outflows in a daily bookkeeping system. Despite its simplicity, the system reflects the values of trustworthiness, honesty, transparency, and the maqashid sharia principle, particularly hifz al-mal (protection of wealth). The potential of applying Sharia principles is evident in the existence of traceable transaction records that support business accountability. However, several challenges remain, including the absence of formal financial statements, limited accounting knowledge, and the lack of separation between business and personal finances. This study contributes to the development of Sharia-based Accounting Information Systems for MSMEs in the food industry sector.

The Role of Audit In Small And Medium Enterprises

Kelly, Kelly, Venessa, Jessy, Vivin, Vivin
Abstract: Small and Medium Enterprises (SMEs) play a significant role in supporting the economic development of countries, including Indonesia. In 2019, SMEs has reached 63,95 million units which took over 99,62% of all businesses&#8230; in Indonesia. SMEs also have contributed 61.79% to Indonesia’s Gross Domestic Product in 2020, hence making them an important contributor to the country’s economic growth. However, SMEs hold some weaknesses compared to large and modern businesses which its limited financial condition and difficulties when applying for funding to the bank due to their lack of proper reporting financial statements in accordance with the accounting standards. In order to resolve this issue, the role of independent auditors holds essential part in making SMEs more bankable by auditing their financial statements. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application.

Comparison Analysis of Accounting Standards for Entities Without Public Accountability and Financial Standards for Private Entities of SMEs in Indonesia

Iluwati, Jennifer, Sherly, Sherly, Febriana, Helen
Abstract: IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting&#8230; ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).

Study of Local Business Development Model Based on Tempe Innovation Towards Food Security of Coastal Family Areas During the Covid-19 Pandemic

Yarmaliza, Yarmaliza, Nih Farisni, Teungku, Fitriani, Fitriani, Reynaldi, Fitrah, Zakiyuddin, Zakiyuddin, Nella Syahputri, Veni
Abstract: The rapid spread of the COVID-19 pandemic has an impact on the world economy, including in the food and agricultural sectors. A 1% decline in China's economic growth in 2020 could have an impact of around 0.3% on the economy&#8230; nomy in Indonesia, and Aceh is no exception. Therefore, the creative economy stimulus is one of the most appropriate alternatives in overcoming the community's economic problems, by utilizing local commodities through innovation of tempeh powder broth as family food security in Purwodadi Village, Nagan Raya Regency. The purpose of this activity is to provide the importance of creative economic education for coastal communities, especially for poor families towards family food security during the COVID 19 pandemic. The method in this activity uses the FGD (Focus Group Discussion) approach and the PALS (Participatory Action Learning System) method. FGD is a process involving participants (local government, MSME actors and the community) where they exchange messages in a dialogical manner within the framework of a common understanding of the social situation. The results obtained in this activity are the existence of a local business development model based on tempeh innovation that can foster a spirit of independence to form Micro, Small and Medium Enterprises in coastal communities towards family food security during the COVID-19 pandemic.

Design And Implementation Of Music Information System Web Based

Silvia Ningsih
Abstract: Information is the result of data processing in a form that is more useful and more meaningful for the recipient that describes real events (facts) that are used for decision making. The music information system website&#8230; aims to provide various communication and information services about music. The information system used by the music community so far is considered slow and complicated. Both musicians and producers have difficulty communicating directly and the number of individuals who can communicate directly is relatively small. Therefore, the current system cannot meet the demands of the information needs, it needs to be developed so that it can display information and communication facilities about music directly and quickly. In designing the music information system website using Php & MySql Script. Where in the design of this information system itself uses a Database where the use of the Database itself is as a media that manages all data and a place to store the data itself later. The information system itself is designed so that musicians and producers can create their own profiles. This information system also provides communication services about music. The final result achieved from this music information system is as a communication service for the music community, Sharing Content, publication, and promotion from musicians to the public and producers.