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:Digital transformation has increased the complexity of fraud risks within organizations, necessitating a more adaptive and integrated internal control system. This study aims to analyze the integration of internal audit,…
electronic audit, and audit governance in improving the effectiveness of internal control and mitigating fraud risks. This study uses a Systematic Literature Review (SLR) approach by analyzing various scientific literature relevant to the research topic. The results show that independent internal audit, the use of electronic audit technologies such as Big Data Analytics and Blockchain, and audit governance through Whistleblowing Systems and AI Governance have a synergistic relationship in strengthening organizational oversight systems. The integration of these three aspects can improve the effectiveness of fraud detection, maintain the integrity of audit data, and strengthen organizational transparency and accountability. This study provides a conceptual contribution in the form of a digital-based integrated oversight model as a strategy for strengthening internal control in the era of digital transformation.
Abstract:The low level of students’ scientific literacy indicates the need for learning approaches that can train scientific thinking process through inquiry activities. This study aims to compare the effectiveness of Guided Inquiry…
quiry Interactive Reinforcement learning with Guided Inquiry learning without Interactive Reinforcement on the topic of global warming in improving junior high school students’ scientific literacy. This research employed a quantitative approach with a quasi-experimental design conducted at a public junior high school in Sidoarjo Regency. This research subjects were students of class IX F as the experimental class and class IX B as the control class. Data were collected through scientific literacy test instrument, learning implementation observation sheets, and student response questionnaires. The test data were analyzed using the Mann-Whitney U test, effect size calculation, and N-Gain, while the data from the observation of learning implementation and student response questionnaires were analyzed descriptively using quantitative methods. The results showed that there was a significant difference in scientific literacy between the experimental class and the control class with an Asymp. Sig. (2-tailed) value of <0,001. The effect size calculation obtained a value of , categorized as a large effect, indicating a very strong influence. The improvement in scientific literacy in the experimental class was higher with an average N-Gain of 0,927 (high category) compared to the control class with 0,783 (high category). The level of scientific literacy also increased from level 2 in the pretest to level 6 in the experimental class and level 5 in the control class in the posttest. These results were supported by the implementation of learning in both classes, which was categorized as very good, and student responses that showed very good criteria with a higher percentage in the experimental class. Based on these findings, the Guided Inquiry Interactive Reinforcement learning model is proven to be more effective in improving junior high school students’ scientific literacy. This learning model is recommended to be applied to science topics that have contextual characteristics in order to enhance students’ scientific literacy.
Abstract:Calculus of Multiple Variables is a core course in the Mathematics Education study program and plays a crucial role in developing students advanced mathematical thinking skills. Success in this course relies heavily on mastery…
astery of the prerequisite material, particularly the concepts of derivatives and integrals of functions of one variable. Therefore, understanding mathematical concepts is a fundamental aspect that determines students’ ability to understand the interrelationships between topics and solve problems systematically and logically. This study aims to describe students' conceptual understanding of multivariable calculus. The approach used is a descriptive approach with a purposive sampling technique, namely selecting research subjects based on certain criteria in the form of the highest and lowest levels of mathematical concept understanding. The results of the study indicate that students conceptual understanding varies across different materials. In the partial derivative material, students were not yet fully able to accurately represent the solution concept, especially in applying the rules for derivatives of exponential functions, so the results obtained did not conform to mathematical principles. These errors are conceptual in nature and indicate a weak grasp of certain basic concepts. However, in the material on derivatives of products of two functions and triple integrals, students demonstrated goog conceptual understanding. They were able to select, use, and apply solution procedures appropriately and systematically. This finding indicates that despite weaknesses in certain concepts, students still possess quite good procedural and conceptual abilities in the context of other problems in polynomial calculus.
Abstract:The topic of this research is Human Resources. This study aims to determine the effect of job engagement (X1), job satisfaction (X2), and work motivation (X3) on employee performance (Y) at PT. AJS Indoraya Nusantara in…
Balikpapan. Data were collected using a questionnaire administered to all 34 employees. The analysis tool used was multiple linear regression with the help of SPSS software.All questions were found to be valid and reliable. A multiple regression analysis was then conducted, and the results showed that X1, X2, and X3 had a significant effect, both partially and simultaneously.
From the resulting regression equation, Y = 5.528 + 0.475 X1 + 0.278 X2 + 0.225 X3, it can be seen that the independent variable, work engagement (X1), is the most influential variable on employee performance (Y) compared to job satisfaction (X2) and work motivation (X3).
Abstract:Background: Diabetic ulcers are a chronic complication frequently experienced by individuals with diabetes mellitus and significantly contribute to morbidity, mortality, and lower extremity amputation rates. Effective wound…
und management is key to preventing further complications. Modern dressings based on the moist wound healing principle have been proven more effective than conventional methods, as they maintain wound moisture and support tissue regeneration. Objective: To describe the treatment of diabetic ulcers using the modern dressing method with red fruit (Pandanus conoideus Lamk) ointment in Gelang Village, Rakit District. Methods : This study used a descriptive case study approach involving one diabetic ulcer patient who met the inclusion criteria. Wound care was performed every two days for 14 days using modern dressing and red fruit ointment. Data were collected through observation, interviews, and documentation. Results: There was an improvement in wound conditions after the application of red fruit ointment, marked by an increase in granulation tissue and a decrease in necrotic tissue. The active ingredients in the ointment such as β-carotene, tocopherol, oleic acid, and linoleic acid have antioxidant and anti-inflammatory effects that accelerate the healing process. Conclusion: Modern dressing with red fruit ointment is effective in accelerating the healing process of diabetic ulcers and can serve as an alternative topical therapy to support optimal wound recovery
Abstract:The purpose of this study was to describe how structured tasks from the Numbered Heads Together (NHT) cooperative learning model impacted the learning outcomes of grade X students at SMA Negeri 5 Seram Bagian Barat in the…
e 2024–2025 academic year. This study was experimental and only used a control group for the posttest. This study involved 75 students from three classes at SMA Negeri 5 Seram Bagian Barat. Class X2 (experimental class), consisting of 25 students, and class X3 (control class) were included in the randomly selected sample. According to statistical analysis of the data, the control class obtained a score of 65.60 with a standard deviation of 13.25, while the experimental class obtained a score of 75.00 with a standard deviation of 10.40. The completeness of the experimental class was 84.00%, while the control class was 44.00%. Based on the results of the study, the structured task approach influenced the learning outcomes of grade X students of SMA Negeri 5 Seram Bagian Barat on the topic of chemical bonds.
Abstract:Historical records show that in the early 19th century, Banten became a center for scholars in the archipelago and even in Southeast Asia, particularly in the field of Islamic studies. The Bantenese culture, which appears…
s simple on the surface, actually possesses a high level of complexity. This article presents a portrait of Bantenese culture by focusing on two main topics: the Debus tradition and the Panjang Mawlid tradition. The study finds that the diverse folk art performances in Banten, which have been passed down through generations, are inseparable from religious influences, especially Islam.
Abstract:This study is motivated by the lack of use of mathematics learning tools such as student worksheets (LKPD) at MAS Darul Istiqomah Padangsidimpuan, where teacher handbooks and textbooks are more frequently used. Additionally,…
lly, the students' mathematics learning outcomes, particularly in the topic of arithmetic sequences and series, are low. This study aims to assess the validity, practicality, and effectiveness of student worksheets (LKPD) based on brain-based learning (BBL) using crossword puzzles in the topic of arithmetic sequences and series for class X at MAS Darul Istiqomah Padangsidimpuan. This research is a research and development (R&D) study. The development model used in this research is the 4D model, which consists of four stages: Define, Design, Development, and Disseminate. The validation of the LKPD includes material validation, media validation, and language validation. The trial was conducted in class X-B, with a total of 19 students at MAS Darul Istiqomah Padangsidimpuan. The material experts, media experts, and language experts each consisted of 2 validators. The results of this study indicate that the developed LKPD meets the eligibility criteria, with an overall validation percentage of 87.32%, categorized as valid. The practicality of all aspects is shown by a value of 85.63%, categorized as very practical. The effectiveness is indicated by an average student learning outcome score of 71%, calculated from the overall average learning outcomes of the students, categorized as effective. Therefore, it can be concluded that the LKPD is feasible, engaging, and capable of improving student learning outcomes.
Abstract:This research is driven by the limited use of mathematics learning tools such as teaching modules in schools. At MA Al-Junaidiyah in Mandailing Natal Regency, learning still largely relies on textbooks based on the 2006…
curriculum, resulting in low student achievement in mathematics, particularly in the topic of algebraic function limits. This study aims to determine the validity, practicality, and effectiveness of a Mathematics Learning Module developed using the Missouri Mathematics Project (MMP) Model for the topic of Algebraic Function Limits for Grade XI students at MA Al-Junaidiyah. The research follows the Research and Development (R&D) methodology with the ADDIE development model comprising five stages: Analysis, Design, Development, Implementation, and Evaluation. Module validation involved experts in content, media, and language. The trial was conducted with 23 students of class XI-2. Two validators were assigned for each area. Results showed that the module achieved an overall validity score of 84.29%, categorized as valid. Its practicality reached 89.75%, categorized as practical. Student learning effectiveness reached 47%, showing the module is effective in improving learning outcomes. Therefore, the module is deemed feasible, engaging, and beneficial for enhancing student achievement.