Abstract:This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative,…
ve, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.
Abstract:This study aims to determine the analysis of the eradication of the Papua Merdeka Organization by the TNI-Polri Apparatus in the framing of Kompas.com social media. The theory used is the Social Construction of Peter L.…
Berger and Thomas Luckmann. This study uses a constructivist paradigm and a qualitative approach. Qualitative approach. The research method used is a descriptive qualitative method using a literature study. The results of the study indicate variations in the framing of the OP M conflict in Papua by social media. Some media provide different views; some provide support to the TNI-Polri in the OPM eradication operation, while others provide views on the many cases of crime committed by the Armed Criminal Group (KKB), most of whose victims died. This finding indicates a difference in approach in reporting conflicts that can influence public perception in the conflict. The results of this study are the importance of awareness of the discussion and views used by the mass media in reporting on conflicts and acts of violence and the need for analysis of news received by the public in order to understand the broader context of the Eradication of the Papua Merdeka Organization by the TNI-Polri Apparatus.
Abstract:This research aims to analyze the influence of gender differences on reporting and handling professional ethics violations among lawyers. Gender differences are believed to influence how individuals interact with the rules…
es and norms in the legal profession, including when it comes to reporting ethical violations. This research examines how male and female lawyers respond to ethical violations that occur in their environment as well as the factors that influence their decisions to report or address these violations. The research results show significant differences in the way male and female lawyers handle violations of professional ethics. Factors such as perception of authority, influence of organizational culture, and professional experience also influence their behavior. This research also found that female lawyers tend to be more sensitive to issues of ethical violations and report cases that occur more often than male lawyers. These findings provide new insights regarding gender dynamics in the legal profession and the importance of creating a more inclusive environment in dealing with violations of professional ethics.
Abstract:MSMEs (Micro, Small and Medium Enterprises) play a very important role in the Indonesian economy, especially in creating jobs and empowering communities. However, MSMEs often face significant challenges in recording and…
reporting their financial assets. This study aims to identify the main challenges faced by MSMEs in recording and reporting assets, analyze the factors that cause a lack of accuracy in asset recording, and evaluate the effect of limited managerial knowledge and access to technology on the quality of financial reports. The research method used is a qualitative approach with in-depth interviews with MSME owners/managers and field observations. The results of the study indicate that lack of accounting knowledge, limited human resources, and minimal technological support are the main factors that hinder accurate asset recording. In addition, inaccuracies in financial reports can have a negative impact on the ability of MSMEs to obtain funding from financial institutions or investors. Therefore, efforts are needed to increase capacity through management training and the use of accounting technology to improve the transparency and accuracy of MSME financial reports.
Abstract:Penelitian ini bertujuan untuk membandingkan temuan dari berbagai sumber yang diterbitkan antara tahun 2019 hingga 2024 terkait dengan penerapan model pembelajaran blended learning di sekolah dasar dan dampaknya terhadap…
perbaikan proses pembelajaran. Metodologi yang digunakan dalam penelitian ini adalah PRISMA (Preferred Reporting Items for Systematic Review and Meta-Analyses), yang memungkinkan penyaringan dan analisis sistematis terhadap berbagai studi yang relevan. Aspek yang dibahas dalam penelitian ini mencakup judul, abstrak, pendahuluan, metode, hasil, pembahasan, dan kesimpulan dari masing-masing sumber yang dianalisis. Hasil penelitian menunjukkan bahwa model pembelajaran blended learning secara signifikan berkontribusi terhadap peningkatan efektivitas proses pembelajaran di sekolah dasar. Selain itu, penelitian ini mengidentifikasi faktor-faktor kunci yang mempengaruhi keberhasilan implementasi model tersebut serta tantangan yang dihadapi. Kesimpulannya, penerapan model pembelajaran blended learning di sekolah dasar memiliki potensi besar untuk meningkatkan kualitas pendidikan, namun memerlukan strategi yang tepat dan dukungan yang memadai untuk mencapai hasil yang optimal.
Abstract:This qualitative research discusses the implementation of the Financial Management Accounting Information System (FIS) and its implications for the efficiency and effectiveness of financial management of organizations or…
companies. Through a case study approach, this research analyzes how the implementation of AIS-PK affects the sprocess of recording, monitoring, and reporting finances. Data were obtained through interviews with relevant personnel, direct observation, and analysis of finance-related documents. The results show that the implementation of AIS-PK positively affects the efficiency of financial management by improving accuracy and speed in recording transactions and monitoring cash. In addition, the ability to generate real-time financial reports also strengthens more timely decision-making. The implication of these findings is the importance of information technology integration in financial management strategies to improve organizational or corporate performance
Abstract:This study aims to develop a web-based information system to improve the management of inventory and equipment borrowing at the Network Laboratory of Universitas Royal Asahan. The system is designed to replace manual procedures…
cedures that are prone to data errors, duplication, and time inefficiency. The system development adopts the Waterfall methodology, which includes requirement analysis, UML-based system design (Use Case, Class, Activity, and Sequence Diagrams), implementation using PHP, MySQL, and the CodeIgniter framework, as well as functional testing through the black-box method. The results show that the system provides core features such as inventory management, borrowing transactions, and automated reporting. System testing indicates improved data accuracy, a 70% increase in search efficiency, and enhanced transparency in laboratory asset management. Overall, the system enables a more organized, accountable administrative process and supports the campus digitalization program.
Abstract:This study discusses the implementation of a web-based student e-attendance system at Baitussalam Islamic Boarding School using the Scrum method. This system was developed to replace manual attendance recording, which is…
inefficient, error-prone, and complicates the reporting process. The application of the Scrum method aims to ensure that the system development is structured, adaptive to change, and meets user needs. The e-attendance system has key features including multi-level authentication (admin, teacher, and principal), data management for students, teachers, classes, subjects, teaching schedules, semesters, attendance processes, reporting, and teacher performance monitoring. Testing was conducted using the blackbox testing method on eleven main modules. The test results showed that all system functions ran well without major errors. The system has been proven to improve the efficiency, accuracy, and transparency of attendance recording, as well as facilitate reporting. However, the system still has limitations, such as dependence on an internet connection and lack of integration with other systems.
Abstract:Bidang Pengendalian Pencemaran dan Kerusakan Lingkungan (PPKL) Dinas Lingkungan Hidup Kota Jambi masih melakukan pelaporan kegiatan harian secara manual sehingga kurang efektif dan berisiko menimbulkan keterlambatan serta…
a kesalahan data. Penelitian ini bertujuan merancang Sistem Informasi Laporan Kegiatan Harian berbasis website untuk mendukung pengelolaan laporan secara lebih efektif. Metode yang digunakan meliputi observasi, wawancara, studi pustaka, serta pengembangan sistem menggunakan metode Waterfall. Hasil penelitian menunjukkan bahwa sistem yang dirancang mampu mempermudah pengelolaan laporan, monitoring kegiatan, serta penyusunan data secara lebih cepat, akurat, dan terstruktur.
The Pollution and Environmental Damage Control Division (PPKL) of the Jambi City Environmental Agency still manages daily activity reports manually, resulting in inefficiencies and increasing the risk of delays and data errors. This study aimed to design a web-based Daily Activity Reporting Information System to improve the effectiveness of report management. Data were collected through observation, interviews, and literature review, while the system was developed using the Waterfall method. The results show that the proposed system facilitates report management, activity monitoring, and data processing in a faster, more accurate, and structured manner.
Abstract:In testing the problem of stunting the government works continously with various health agencies such as the Ministry of Health, the Health Office, the Hospital to the Puskesmas. Puskesmas is the first-level facility and…
the frontline in serving health problems in the community, the type of research used is a case study by observing the phenomena that occur. The method used is descriptive qualitative and data collection in the form of observation interviews and documentation. The data analysis technique uses three stages: data reduction, data presentation and conclusion drawing. The theory used is Jim Ife’s Role theory with 4 indicators, namely facilitative role, educational role, representative role, and techinal role. In this study, there were 12 informants. The results of study show that the role of Puskesmas Kuprik in declining stunting in the Semangga district has been carried out by running program such as providing additional food, holding classes for pregnant women and toddlers classes, conducting counseling on environmental health, collaborating with other institusions and using applications in recording and reporting nutrition results in the Semangga district area, the role carried out by Puskesmas Kuprik has not been optimized enough because there are still obstacles that occur in several indicators when measured using 4 indicators according to Jim Ife.