Abstract:Pengelolaan adminsitrasi dan pencatatan transaksi operasional pada Usaha Mikro, Kecil, dan Menengah (UMKM) sektor kuliner sering menghadapi kendala akibat kebiasaan sistem manual. Penelitian ini bertujuan untuk merancang,…
, mengimplementasikan, dan mengevaluasi pengembangan aplikasi sistem informasi administrasi dan e-kasir berbasis desktop pada UMKM Warung Nasi Bu Dedah yang berlokasi di Kadungora, Kabupaten Garut. Aplikasi ini dikembangkan menggunakan Microsoft Visual FoxPro 9.0 dengan menerapkan metode pengembangan sistem Prototype. Metode ini mencakup lima tahapan utama: komunikasi perancangan cepat, perancangan awal, pembuatan prototypr, serta evaluasi dan perbaikan. Sistem dirancang untuk mengelola 63 variasi menu kuliner, mengakomodasi pilihan layanan Dine In dan Take Away, metode pembayaran Tunai dan QRIS, serta mengintegrasikan manajemen stok, pencatatan riwayat transaksi, laporan penjualan periodik otomatis, hingga backup basis data. Pepngujian aplikasi dilakukan dengan metode Black Box Testing dan menunjukan hasil bahwa seluruh fitur fungsional berjalan sesuai spesifikasi (100% valid). Penerapan aplikasi ini berhasil meningkatkan efisiensi operasional secara signifikan, mengeliminiasi kesalahan perhitungan manual, mempercepat penyusunan laporan penjualan harian, serta menyediakan kualitas informasi manajemen yang akurat untuk mendukung pengambilan keputusan pengelola usaha.
Abstract:Persaingan industri kedai kopi yang semakin meningkat menuntut pelaku usaha memperhatikan suasana kedai dan kualitas produk guna menciptakan kepuasan pelanggan. Penelitian ini bertujuan untuk mengetahui pengaruh suasana…
dan kualitas produk secara parsial maupun simultan terhadap kepuasan pelanggan pada Kedai Kopi Mulai Aja Dulu di Jalan Cihapit Kota Bandung. Penelitian menggunakan pendekatan kuantitatif deskriptif verifikatif dengan metode survei. Data dikumpulkan melalui kuesioner kepada 100 responden pelanggan yang pernah berkunjung dan mengonsumsi produk, dipilih menggunakan accidental sampling dengan rumus Lemeshow. Data dianalisis menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa suasana kedai (β = 0,218; sig. 0,000) dan kualitas produk (β = 0,766; sig. 0,000) berpengaruh positif dan signifikan secara parsial terhadap kepuasan pelanggan. Secara simultan, kedua variabel menjelaskan 90,3% variasi kepuasan pelanggan (Adjusted R² = 0,903; F = 460,521; sig. 0,000). Kualitas produk merupakan faktor paling dominan. Temuan ini mengindikasikan bahwa menjaga konsistensi produk dan menciptakan suasana kedai yang nyaman merupakan strategi utama dalam meningkatkan kepuasan dan loyalitas pelanggan pada kedai kopi lokal.
Abstract:This study examines the effect of employee mutation on anxiety and productivity in the new workplace of educational staff at UIN Palopo. This study aims to determine the effect of mutation on anxiety, the effect of mutation…
ion on productivity, and the relationship between anxiety and productivity among educational staff at UIN Palopo. This research employed a quantitative approach with a causal associative design. The sample consisted of 65 educational staff. Data were collected using a Likert-scale questionnaire. Data analysis was conducted using descriptive and inferential statistics with the assistance of IBM SPSS Statistics. The results showed that mutation had a positive and significant effect on employee anxiety, with a significance value of 0.000 < 0.05 and a coefficient of determination of 48%. Mutation also had a positive and significant effect on productivity, with a significance value of 0.000 < 0.05 and a coefficient of determination of 43%. Meanwhile, the correlation between anxiety and productivity was 0.198 with a significance value of 0.114 > 0.05, indicating that the relationship was not significant. Therefore, mutation had an effect on anxiety and productivity, while anxiety did not have a significant relationship with the productivity of educational staff at UIN Palopo.
Abstract:This study aims to examine the influence of deferred tax and tax planning on earnings management in primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The…
The variables employed in this study are deferred tax and tax planning as independent variables, and earnings management as the dependent variable. Panel data regression analysis was utilized to assess the influence of the independent variables on the dependent variable, both simultaneously and individually. The study population consisted of 83 companies, with a sample of 32 companies selected via purposive sampling, resulting in 160 observations. Data processing was conducted using EViews version 12 software, and the Common Effect Model (CEM) was selected as the model. Hypothesis testing using the model feasibility test (F-test) indicated that the model is suitable for measuring the influence of the independent variables on the dependent variable. The research results show that: (1) deferred tax and tax planning simultaneously have a significant effect on earnings management; (2) deferred tax does not have a significant partial effect on earnings management, indicating that deferred tax does not directly drive earnings management; and (3) tax planning has a positive and significant partial effect on earnings management.
Abstract:This study aims to improve children's singing ability through the use of video-based learning in second-grade students at SDN 6 Kabila, Bone Bolango Regency. The research problem identified was the low singing ability of…
students due to the lack of engaging learning media. Video-based learning was employed to help students understand pitch, rhythm, and lyrics, thereby enhancing their confidence, interest, and singing skills in music education. This study adopted a Classroom Action Research (CAR) design following the Kemmis and McTaggart spiral model, conducted in two cycles (Cycle I with two meetings and Cycle II with one meeting). The subjects were 21 second-grade students (9 males and 12 females). Data collection techniques included observation, tests (performance assessments), interviews, and documentation. Data were analyzed descriptively to determine improvements in students' singing ability across four indicators: pitch accuracy, rhythmic accuracy, lyric mastery, and expression with self-confidence. The results showed that students' initial singing ability was low, with only 28% achieving the minimum mastery criterion (KKM). After implementing video-based learning, students' mastery increased to 43% in Cycle I Meeting I, 62% in Cycle I Meeting II, and 90% in Cycle II Meeting I. Teacher activity improved from 60% (adequate) to 96% (excellent), and student activity increased from 59% (adequate) to 96% (excellent). These findings demonstrate that video-based learning effectively improves children's singing ability, confidence, and active participation in music education at the elementary school level.
Abstract:This study aims to improve children's singing ability through the use of video-based learning in second-grade students at SDN 6 Kabila, Bone Bolango Regency. The research problem identified was the low singing ability of…
students due to the lack of engaging learning media. Video-based learning was employed to help students understand pitch, rhythm, and lyrics, thereby enhancing their confidence, interest, and singing skills in music education. This study adopted a Classroom Action Research (CAR) design following the Kemmis and McTaggart spiral model, conducted in two cycles (Cycle I with two meetings and Cycle II with one meeting). The subjects were 21 second-grade students (9 males and 12 females). Data collection techniques included observation, tests (performance assessments), interviews, and documentation. Data were analyzed descriptively to determine improvements in students' singing ability across four indicators: pitch accuracy, rhythmic accuracy, lyric mastery, and expression with self-confidence. The results showed that students' initial singing ability was low, with only 28% achieving the minimum mastery criterion (KKM). After implementing video-based learning, students' mastery increased to 43% in Cycle I Meeting I, 62% in Cycle I Meeting II, and 90% in Cycle II Meeting I. Teacher activity improved from 60% (adequate) to 96% (excellent), and student activity increased from 59% (adequate) to 96% (excellent). These findings demonstrate that video-based learning effectively improves children's singing ability, confidence, and active participation in music education at the elementary school level.
Abstract:This study is motivated by a fundamental problem concerning how the character-education values contained in the book of Akhlāq Lil Banīn can be implemented consistently and meaningfully within Arabic language learning, amid…
amid an intense schedule, a diversity of methods, and the gap between the readiness of learners and educators in the boarding environment. This study aims to analyze and describe the implementation of character-education values from the book of Akhlāq Lil Banīn in Arabic language learning activities at the MBS Al Mujahidin Islamic Boarding School, Gunungkidul, Yogyakarta. The method used is qualitative, with data collected through observation, interviews, and documentation; informants were selected by purposive sampling, and data analysis comprised data reduction, data presentation, and drawing conclusions. The results show that the implementation of character values takes place integratively, intensively, and contextually through a combination of formal school activities and non-formal dormitory activities such as mufrodat, hiwar, muhadhoroh, qirā’ah, muḥādatsah, and integrated Arabic learning. These activities not only develop linguistic competence but also serve as a medium for internalizing religious, disciplinary, responsibility, and social-care values through habituation and role modeling. Challenges were also found in the form of differing prior abilities among learners, a dense activity schedule, and the dynamic assignment of educators, all of which affect the absorption and internalization of values. It is concluded that the success of Akhlāq Lil Banīn-based character education depends heavily on pedagogical adaptation, differentiated learning, and management of the activity rhythm.
Abstract:Background: Joint pain is a common health problem experienced by older adults due to degenerative processes in the musculoskeletal system. This condition can cause limitations in daily activities and decrease quality of…
life. One non-pharmacological therapy that can be used to reduce joint pain is a warm ginger compress because it has anti-inflammatory effects and provides warmth to the painful area. Objective: To determine the effect of warm ginger compress therapy on reducing joint pain levels in older adults. Methods: This study used a descriptive case study design involving two older adults with joint pain in Kampung Guwosari, RT 02/RW 27, Jebres, Surakarta. The intervention was conducted for 3 consecutive days, once daily for 15–20 minutes. Pain levels were measured using the Numeric Rating Scale (NRS). Results: Respondent 1 experienced a decrease in pain scale from 7 to 4, while Respondent 2 experienced a decrease from 4 to 2 after receiving warm ginger compress therapy for 3 days. Conclusion: Warm ginger compress therapy can help reduce joint pain levels in older adults and can be used as a simple, safe, and affordable non-pharmacological therapy.
Abstract:This study aims to analyze the financial management strategies implemented by a local property and real estate company in facing conditions of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA). The study employed…
a qualitative approach with a single-case study design at PT RBP in Tuban Regency. Data were obtained through in-depth interviews with nine informants at strategic, managerial, and operational levels, supported by observation and company documentation. Data were analyzed thematically with the assistance of NVivo, and validity was assessed through source and method triangulation. The findings show that PT RBP implements an adaptive-conservative financial management strategy oriented toward cash-flow stability while maintaining the ability to respond to changes in the business environment. The strategy is realized through the use of internal capital, cash-flow control, phased development, cost monitoring, customer screening, transaction flexibility, and diversification of banks and suppliers. The strategy is reinforced by cross-functional communication and an adaptive organizational culture. The findings indicate that the combination of financial prudence and adaptive capability constitutes an important mechanism for maintaining project continuity, financial stability, and operational resilience amid VUCA pressures.
Abstract:Hospital operations provide healthcare services while generating environmental impacts through medical waste, hazardous and toxic waste, wastewater, and the consumption of energy, water, and other resources. These impacts…
s require hospitals to adopt environmental management practices that extend beyond regulatory compliance and strengthen environmental awareness. This study aims to analyze the role of green accounting in fostering environmental awareness and supporting organizational sustainability at a specialized hospital (RSK X) in East Java, Indonesia. The study employed a qualitative approach within an interpretive paradigm using a case study design. Data were collected through in-depth interviews, observations, and documentation involving informants engaged in environmental management and hospital operations. Data were analyzed through data reduction, data display, conclusion drawing, and thematic analysis using NVivo 14 Pro. The findings indicate that green accounting practices at RSK X are reflected in medical and hazardous waste management, wastewater treatment plant operations, environmental monitoring, resource efficiency, environmental reporting, and environmental cost recording. These practices function not only as mechanisms for administrative compliance and cost control but also as instruments for fostering employees' environmental awareness through socialization, monitoring, habituation, and behavioral change. Green accounting implementation is supported by management commitment, government regulations, accreditation requirements, and organizational culture. However, constraints remain, particularly the absence of a dedicated green accounting report, limited integration of environmental information into the hospital information system, and varying employee understanding of green accounting. The study concludes that green accounting serves managerial and behavioral functions by improving environmental accountability, strengthening environmental awareness, and contributing to hospital sustainability.