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…
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.
Abstract:Perkembangan TI menghasilkan pengaruh yang besar dalam bidang pendidikan, terutama pada pengelolaan data akademik serta sistem penilaian siswa. SMPI Hidayatul Athfal hingga saat ini masih menerapkan sistem penilaian manual…
al dan semi-komputerisasi melalui pencatatan nilai pada buku serta pengolahan data memakai Microsoft Excel. Keadaan tersebut memunculkan sejumlah kendala, seperti lambatnya proses pengolahan nilai, kesalahan perhitungan, duplikasi data, serta kesulitan saat pencarian dan penyimpanan data akademik. Oleh sebab itu, dibutuhkan sistem informasi akademik berbasis web guna mendukung pengelolaan nilai siswa secara lebih efektif, efisien, serta terintegrasi. Metode yang dipakai dalam kajian ini ialah prototype melalui tahapan identifikasi kebutuhan, pembuatan prototype, evaluasi, penyempurnaan, serta implementasi sistem. Pengembangan sistem dilakukan memakai Visual Studio Code sebagai text editor, XAMPP menjadi web server lokal, serta localhost guna pengujian aplikasi berbasis web. Sistem dibangun menggunakan PHP, HTML, CSS, JavaScript, serta basis data MySQL. Hasil kajian memperlihatkan bahwasannya sistem informasi akademik berbasis web mampu melakukan peningkatan efisiensi pengolahan data, menekan human error, mempercepat penyusunan laporan nilai, serta memperkuat keamanan dan transparansi data akademik siswa di SMPI Hidayatul Athfal.
The development of information technology has had a significant impact on the field of education, particularly in the management of academic data and student assessment systems. SMPI Hidayatul Athfal still uses a manual and semi-computerized grading system, where scores are recorded in books and processed using Microsoft Excel. This system creates several challenges, such as delays in grade processing, calculation errors, data duplication, and difficulties in searching and storing academic data. Therefore, a web-based academic information system is needed to support the management of student grades in a more effective, efficient, and integrated manner. The research method used in this study is the prototype method, which includes the stages of requirements gathering, prototype development, evaluation, refinement, and system implementation. The system was developed using Visual Studio Code as the text editor, XAMPP as the local web server, and localhost as the web-based testing environment. The programming languages used include PHP, HTML, CSS, JavaScript, and MySQL as the database management system. The results of the study show that the web-based academic information system improves data processing efficiency, reduces human error, accelerates the generation of grade reports, and enhances the security and transparency of students’ academic data at SMPI Hidayatul Athfal.
Abstract:This paper will focus on one of the cases related to pollution caused by the disposal of oil spills into the sea, a case study of the Exxon Valdez oil spill. In that matter, this paper can ''provide the stage'' for several…
al relevant cases related to MARPOL 73/78 to build a discourse on environmental protection at sea based on the perspective of international environmental law. The writing of this paper uses a normative juridical legal research method. Judging from this Exxon Valdez case study, it can be agreed that this international treaty related to the prevention of pollution from ships or MARPOL has a renewal of its effectiveness if there has been an incident of pollution at sea in the past. The incident that impacted MARPOL 73/78 itself has also taught us the importance of protecting marine ecosystems.
Abstract:This study aims to determine the effect of administrative skills and information systems on public services at the Faculty of Economics and Business, Manado State University. This research is a type of quantitative research,…
rch, the research method is a survey method. This research was conducted at the Faculty of Economics and Business, Manado State University. With a research time of 3 months. The population in this study were students of the Faculty of Economics and Business, Manado State University, class of 2018. The sampling in this study was carried out randomly (random sampling). The results of the study show that the relationship between the administrative skills and information system variables with public services is a significant relationship. This situation illustrates that public services are determined by administrative skills and information systems.
Abstract:The purpose of developing an Android-based Gauss Jordan application is as an alternative in effective and practical Linear Algebra learning. The method for developing this research is R&D (Research and Development) research…
rch with the ADDIE development model. Data collection techniques used are material validation sheets and application display; practicality sheet; test sheets (pretest and posttest); and student opinion sheets. The application developed in application design is with figma.com and for software development using visual studio code. Questionnaire instruments and questions on systems of linear equations were given to 22 TI21A4 students in the Linear Algebra course. Based on the data that has been obtained and processed, the score for improving student learning outcomes is 0.71 which is considered effective. The improvement is classified as high and includes effective, and the average score of the practicality assessment is 4.2 which is included in the high category. This application also received a positive response from students who have used it, so the Gauss Jordan 3x3 application is suitable for use in learning and determining solutions to linear equations.
Abstract:We live in the world where English language has become the most international language for communication among the other foreign languages. English just as the other languages has been used as a medium of communication for…
or diplomatic relationship, administrative affairs, employment, commerce, or trade and above all for education. However, policies regarding foreign language teaching teachers in Northern Cyprus must be reviewed to provide immense opportunities to enhance language competence of both language teachers and learners. In this sense, foreign language teaching and learning policy in ELT as well as other foreign languages must be well taught and successfully integrated into school systems and societies. Hence, the open-ended questions have been administered to six (6) foreign language teachers to elicit more detailed responses concerning teachers’ perception on changing time and options in teaching industry. The findings reveal how significant it is to introduce positive changes in foreign language teaching. The study suggests to be circumspect in the implementation of language policies and classroom activities regarding foreign language teaching and learning in order to prevent negative influences on both the teachers’ and the learners’ first language, ethnicity or culture.
Abstract:The background of this research is that there has not been a habit of using academic information systems by both lecturers and students, there are no educational staff from the field of computer science or informatics, and…
nd the limited budget they have. This research approach is a qualitative research with case study method. The results of this study indicate that academic information system planning refers to the blue print for the development, management and utilization of higher education information systems. The organization assigns a direct assistant to the Head of Academic and Student Affairs who is assisted by two operators, whose operational direction is based on a decree issued by the leadership which is fully managed by the Telecommunications Center. Coordination of academic information systems based on the participation and support of all parties. Control is carried out directly by the Chairman as the leader. The obstacles faced in general are that there is no budget available considering the need for the development of an Academic Information System that requires a large amount of money, the age of most of the lecturers is old so it is quite difficult to adapt to changes towards digital and the ability of lecturers to use information systems is still low. The solution is to encourage students and lecturers to want to get used to adapting and learning in the use of academic information systems
Abstract:Evaluasi kinerja pegawai honorer di instansi publik seringkali bergantung pada penilaian linguistik yang subjektif, sehingga memicu bias penilai dan keterbatasan akuntabilitas. Untuk mengatasi masalah tersebut, penelitian…
n ini mengusulkan model hibrida Fuzzy-Weighted Product. Logika Fuzzy diterapkan untuk mentransformasikan istilah linguistik menjadi Triangular Fuzzy Numbers (TFN) dan skor tegas (crisp), sementara metode Weighted Product digunakan untuk mengagregasikan skor tersebut berdasarkan bobot multi-kriteria. Model ini dievaluasi melalui studi kasus yang melibatkan sepuluh pegawai honorer berdasarkan lima kriteria: disiplin, tanggung jawab, kualitas kerja, kerja sama, dan inisiatif. Hasil eksperimen menunjukkan bahwa model hibrida ini berhasil meminimalkan subjektivitas penilai dan menghasilkan perengkingan yang dapat direproduksi secara matematis. Analisis sensitivitas mengonfirmasi stabilitas hasil peringkat akhir, sehingga model Hibrida Fuzzy Weighted Product yang diusulkan ini sangat sesuai untuk digunakan sebagai kerangka kerja utama dalam sistem pendukung keputusan untuk penilaian kinerja di sektor publik.
Performance evaluation of honorary employees in public institutions often relies on subjective linguistic assessments, leading to evaluator bias and limited accountability. To address this, this paper proposes a Hybrid Fuzzy-Weighted Product (Fuzzy-Weighted Product) model. Fuzzy Logic is adopted to transform linguistic terms into Triangular Fuzzy Numbers (TFN) and crisp scores, while the Weighted Product method aggregates these scores based on multi-criteria weights. The model was evaluated using a case study of ten honorary employees across five criteria: discipline, responsibility, work quality, cooperation, and initiative. The experimental results demonstrate that the hybrid model successfully minimizes evaluator subjectivity and delivers mathematically reproducible rankings. A sensitivity analysis confirms the stability of the final rankings, making the proposed Hybrid Fuzzy–Weighted Product model highly suitable as a core framework for decision-support systems in public sector performance appraisal.
Abstract:The background of this study was to examine how big the role of Bloom's taxonomy is in the curriculum approach as a work tool that functions to clarify learning objectives, to develop an education system in a more efficient…
ent direction. This research uses the Library Research method, this method was chosen because with the Library Research method researchers can clearly analyze various conceptual information as well as qualitative and quantitative data from previous research. The conclusion obtained is that with the progress of the times, education must also develop and one of the education systems used in learning is the curriculum. With an efficient curriculum and in accordance with the needs of students in his day, the curriculum can be said to have succeeded in achieving its goals. Bloom's Taxonomy is present as a framework to help and also as evaluation material to revise or update the existing curriculum.