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Anisa Dwi Elistiyaningsi; Esti Untari; Sri Kustiyah

Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health 2022 Program Studi DIII Rekam Medis dan Informasi Kesehatan

During the Covid-19 pandemic, it is mandatory for every education unit to implement the PJJ system. This causes various problems, including a decrease in students' learning motivation. This study aims to determine the application of e-Student Worksheet Live Worksheet in learning to increase learning motivation in Grade II elementary school students. The approach used is a qualitative approach. The type of research used in this research is Classroom Action Research (CAR). The subjects used in this study were educators and class II students at Kraton Elementary School , Kediri Regency. The data collected in this study is the data of the thematic learning implementation process using the e-Student Worksheet Live Worksheet. The results showed that the use of e-Student Worksheet Live worksheet can increase teacher activities and student activities in learning activities and can increase students' learning motivation. For teachers, teachers should make variations in learning activities. One of them is by applying learning media in the form of e-Student Worksheet Live worksheet so that students do not get bored following learning activities and can be actively involved in learning activities.

Ima Ismail; Wa Ode Rizka Fauziah Ali

Jurnal Pengabdian Masyarakat Indonesia Sejahtera 2022 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to develop and test the feasibility of the “Colorful Science Kit” as a colorful-based learning media to improve early childhood science literacy. The study used the Research and Development (R&D) method with the ADDIE model which includes the stages of analysis, design, development, implementation, and evaluation. The research subjects consisted of 20 children aged 5–6 years at an early childhood education institution. Data collection was carried out through observation, interviews, documentation, and expert validation using a Likert scale instrument. The validation results showed that the media obtained a very feasible category with an average percentage of 91%. The implementation of the media showed an increase in children’s scientific literacy skills, especially in the skills of observing, grouping, predicting, and communicating the results of simple experiments. Children showed high enthusiasm during the color exploration activities and were able to work actively together in small groups. The use of color-based media also helped improve children’s attention, creativity, and communication skills during the learning process. The results of the study showed that the “Colorful Science Kit” was effectively used as an interactive and fun science learning media in early childhood education. This media is recommended as a contextual learning innovation to support the development of scientific literacy in early childhood education (PAUD).

Pipit Rahmadhany; Esti Untari; Sri Kustiyah

Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health 2022 Program Studi DIII Rekam Medis dan Informasi Kesehatan

The COVID-19 pandemic has had an unfavorable impact on all aspects of life, including aspects of health, economy, tourism, social and education. Students can also use learning support applications such as study houses, teacher rooms, thinglink, netboard, oodlu, quizwhizzer and other applications. In fact, not all students will be successful in online learning. This research aims to improve speaking skills through the application of online-based interactive picture media to 5th graders at SD Negeri 2 Blitaran, Nganjuk Regency. This research is a classroom action research with the research design determined are planning, implementation, observation and reflection. There are two data obtained, namely process data and result data. Process data obtained from teacher activity data and student activities in applying online-based interactive image media. Result data obtained from student learning outcomes data in the form of students' speaking skill scores through the application of online-based interactive image media. The research subjects were 31 fifth grade students at SD Negeri 2 Blitaran, Nganjuk Regency, for the 2020/2021 academic year. The results showed that the teacher's activities continued to increase starting from the pre-action cycle II. In the pre-action, the average score of students was only 63.1 with a very poor category. After taking action in cycle 1 at meeting 1, the average score of students increased to 80%. The percentage of 80% indicates that there are still activities that have not been carried out at meeting 1. The action is continued in the second friendship, where the ability of students has reached 87%. With this percentage, improvements need to be made in cycle II. The teacher must review the steps in the lesson plans that have been prepared so that learning can run according to the plan. In Cycle II meeting 1, the percentage of success was 92.8%. The thing that must be maintained in cycle II is that the teacher carries out learning according to the steps that have been planned and provides explanations to students regarding important things that must be considered when retelling a reading. The action was continued in Cycle II meeting 2 where the student success achieved reached 95.7%. This happens because the teacher carries out learning in accordance with the planned RPP based on the results of the cycle reflection. Teachers should emphasize

Pipit Rahmadhany; Esti Untari; Sri Kustiyah

Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health 2022 Program Studi DIII Rekam Medis dan Informasi Kesehatan

The COVID-19 pandemic has had an unfavorable impact on all aspects of life, including aspects of health, economy, tourism, social and education. Students can also use learning support applications such as study houses, teacher rooms, thinglink, netboard, oodlu, quizwhizzer and other applications. In fact, not all students will be successful in online learning. This research aims to improve speaking skills through the application of online-based interactive picture media to 5th graders at SD Negeri 2 Blitaran, Nganjuk Regency. This research is a classroom action research with the research design determined are planning, implementation, observation and reflection. There are two data obtained, namely process data and result data. Process data obtained from teacher activity data and student activities in applying online-based interactive image media. Result data obtained from student learning outcomes data in the form of students' speaking skill scores through the application of online-based interactive image media. The research subjects were 31 fifth grade students at SD Negeri 2 Blitaran, Nganjuk Regency, for the 2020/2021 academic year. The results showed that the teacher's activities continued to increase starting from the pre-action cycle II. In the pre-action, the average score of students was only 63.1 with a very poor category. After taking action in cycle 1 at meeting 1, the average score of students increased to 80%. The percentage of 80% indicates that there are still activities that have not been carried out at meeting 1. The action is continued in the second friendship, where the ability of students has reached 87%. With this percentage, improvements need to be made in cycle II. The teacher must review the steps in the lesson plans that have been prepared so that learning can run according to the plan. In Cycle II meeting 1, the percentage of success was 92.8%. The thing that must be maintained in cycle II is that the teacher carries out learning according to the steps that have been planned and provides explanations to students regarding important things that must be considered when retelling a reading. The action was continued in Cycle II meeting 2 where the student success achieved reached 95.7%. This happens because the teacher carries out learning in accordance with the planned RPP based on the results of the cycle reflection. Teachers should emphasize

Alimatussadiyah Alimatussadiyah; M. Supratman; Irfan Johari

Department of Indonesian Language and Literature, Usman Safri Kutacane School of Teacher Training and Education. Supervised by Mr. M. Supratman, S, Pd., M.Pd. And Mr. Irfan Johari, S.Pd., M.Pd. This research is an experimental study in the form of Pre-Test and Post-Test which aims to determine the effect of the letter stacking game on the vocabulary acquisition of 8 year old children in Batumbulan Satu Village, Babussalam District, Southeast Aceh Regency through the use of letter stacking games. Data collection techniques used descriptive and inferential statistical analysis. The results of this study prove that whether there is an effect of the word stacking game on the vocabulary acquisition of 8 year old children in Batumbulan Satu Village, Babussalam District, Southeast Aceh Regency through the use of letter stacking games are 1). The results of learning vocabulary for children aged 8 years in Batumbulan Satu Village, Babussalam District, Southeast Aceh Regency after implementing word stacking games have an effect on children's vocabulary acquisition skills which can be seen from the pre-test and post-test results, which are very high 45%, high 45%, moderate 10%, low 0%, and very low at 0% percentage 2). The application of the letter stacking game affects the reading ability of 8-year-old children in Batumbulan Satu Village, Babussalam District, Southeast Aceh Regency after obtaining t_count 6, 705 and t_table 5, 746 then obtained = t_count > t_table or 6>5. So, this research proves that there is an effect of letter stacking games on the vocabulary acquisition of 8 year old children in Batumbulan Satu Village, Babussalam District, Southeast Aceh Regency.

Ismail Ismail; Hasruddin Dute; Moh. Ali Mahmudi; Muhamad Thoif; Muh. Abdul Mukti

Jurnal Riset Rumpun Ilmu Pendidikan 2022 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the principal’s efforts in improving the quality of Islamic Religious Education (PAI) learning at SMP Hikmah Yapis Jayapura. PAI learning plays a significant role in shaping students’ faith, morals, and personality in accordance with Islamic teachings derived from the Qur'an and Hadith, as well as the exemplary conduct of the Prophet Muhammad SAW. In this context, the principal, as an educational leader, holds a strategic role in managing, guiding, and enhancing the performance of PAI teachers to ensure that the learning process is carried out effectively and contributes positively to students’ spiritual and character development.This research employs a qualitative approach with a descriptive design. The subjects of the study include the principal, PAI teachers, and students of SMP Hikmah Yapis Jayapura. Data were collected through observation, in-depth interviews, and documentation to obtain comprehensive and contextual information regarding the implementation of PAI learning. The data analysis process was conducted through data reduction, data presentation, and conclusion drawing. To ensure the validity and reliability of the findings, source and technique triangulation were applied.The results indicate that PAI learning at SMP Hikmah Yapis Jayapura is not only conducted in the classroom through the delivery of materials related to aqidah, morals, fiqh, and the Qur'an and Hadith, but is also strengthened through various religious programs integrated into the school culture. The principal’s efforts to improve learning quality include conducting regular academic supervision, involving teachers in professional development programs, providing work motivation, and consistently monitoring the learning process. Additionally, religious activities such as Qur'an memorization programs, daily Qur'an recitation before lessons, and routine dhikr and salawat activities support the internalization of Islamic values.Supporting factors include the principal’s active leadership and professional experience, while inhibiting factors consist of limited infrastructure, administrative burdens, and varying levels of teacher competence. Overall, these efforts have contributed positively to improving the quality of PAI learning and fostering students’ character development.

Maya Novita Sari; Destri Fitriana

jurnal Riset Rumpun Agama dan Filsafat 2022 Pusat Riset dan Inovasi Nasional

The intelligence of students in the contemporary era is no longer traditionally measured from cognitive achievement alone. The development of research on children's intelligence states that the ability to multi-intelligence is currently needed in the era of Society 5.0. Because at this time one's intelligence is required to be able to balance the development of an increasingly fast era and changing situations that are uncertain. In Islamic education, human intelligence is based on divine values ​​contained in the Qur'an as the core principle of intelligence. Because the core of Islamic teachings is aimed at developing one's potential as well as leading to an optimal direction. This study is a library research, data is collected from various literatures, then the data is processed by synthesizing various relationships between existing data and analyzed by descriptive analysis. The results of the study indicate that in order to increase the intelligence of students in the 5.0 era, it is necessary to strengthen contemporary learning models that are relevant in Islamic education. This learning model increases critical-religious reasoning which becomes the capital for students not only to think rationally but also to strengthen the awareness of divinity.    

Rodiyah, Siti Kholidatur

jurnal Riset Rumpun Agama dan Filsafat 2022 Pusat Riset dan Inovasi Nasional

In choosing the right learning model, a teacher must pay attention to students' abilities and choose a learning model that can motivate them to learn and develop their potential so they can overcome problems in life. Problem-Based Learning is considered a learning model that can help students maximize their potential and develop skills in solving problems in everyday life. This study aims to critically analyze the application of problem-based learning models in the field of study of Islamic Religious Education. Through a literature study approach, this study focuses on a critical analysis of the basic concepts, principles, and procedures for applying the Problem-Based Learning method in learning Islamic Religious Education. The results of the research show that in order to implement PBL in the learning process, teachers should follow the procedures or implementation stages. The procedure for implementing PBL is divided into several steps, namely: problem orientation, organizing students to study (in groups), investigation or data collection, developing and presenting work results, and finally; evaluation and reflection.

Imam Tabroni; Ikah Farihatunnisa; Novi Siti Fatimah; Muammira Idris; Rini Purnama Sari

jurnal Riset Rumpun Agama dan Filsafat 2022 Pusat Riset dan Inovasi Nasional

The development of science and technology is increasingly encouraging reform efforts in the use of technological results in the teaching and learning process. One of the results of technology that can be used in the teaching and learning process is educational media. The educational media used must be adapted to the developments and demands of the times. The use of appropriate educational media in the teaching and learning process will facilitate the achievement of learning objectives. The purpose of this paper is to describe that educational media have been known and used in the Islamic education system since the beginning of Islam. The discussion method used is descriptive method. The results of this study are that at the beginning of the spread of Islam, teaching and learning activities were known, at that time educational media already existed and had been applied by the Prophet Muhammad SAW in teaching science and Islamic religious law to his friends. In addition, in the hadith there are several terms used to indicate the use of educational media in learning, such as pictures, pebbles, and fingers. The conclusion of this paper is that educational media will affect whether or not a learning information is complete and on target, as well as affect the final result of the learning process that is carried out. implemented.

Imam Tabroni; Cici Supiah; M. Amirudin; Siti Patimah

jurnal Riset Rumpun Agama dan Filsafat 2022 Pusat Riset dan Inovasi Nasional

The purpose of study to determine how the implementation of character education through the tahfidz in SD IT Ar-Rahman Purwakarta. This study uses descriptive qualitative methods with data collection techniques through interviews, observations, and documentation. The data analysis technique in this research in through data reduction, data presentation and data verification. The result of the study illustrates that: 1) The implementation of character education through the tahfidz program is carried out through exemplary principles through the drill method (repetition of readings), through habituation, through motivation, and good communication. 2) The forms of character developed tn the tahfidz program through the materials and methods of the tahfidz program in growing students awareness of the umportance of reading, memorizing, and practicing the Al-Qur'an in life. The obstacles faced by teachers in implementing character education include the lack of parental roles in monitoring the development of students and the lack of effectivenes in learning the tahfidz program. While the effort to overcome the obstacles and by teachers in implementing education is to provide motivation. Application of various methods and make student “Linking Book” effective.

Agnafia, Desi Nuzul; Anfa, Qurrotul; Rizkia, Anisa

JOURNAL OF BIOLOGY LEARNING 2022 Universitas Veteran Bangun Nusantara Sukoharjo

This study aims to determine the increase in science attitude a scientific approach in environmental science courses. The method used in this research is classroom action (CAR). The subjects of this research are science students in semester 3 of the academic year 2021/2022 with a total of 24 people. This research used qualitative descriptive analysis. Based on the results of classroom action research, it can be seen that the scientific attitude of science education in environmental science courses has increased with the application of a scientific approach. The resulting difference is 5.41% between cycle I and II. Cycle I has an average percentage value of 74.61% and cycle II has an average percentage value of 80.02%. The research carried out can successfully foster scientific attitudes in students so that they are successful in learning

Mas'ud, Abdu; Sundari, Sundari; Azahraa, Intan Fitriani

JOURNAL OF BIOLOGY LEARNING 2022 Universitas Veteran Bangun Nusantara Sukoharjo

Virtual laboratories can provide real learning experiences through computer-aided simulations and activities. Virtual laboratory is rapidly developing its use in science learning because it is proven to provide significant benefits to the process and results of science learning during the pandemic. The limitations of laboratory facilities in genetics learning at the unkhair Biology Education Study program have encouraged the development of virtual practicum strategies and their use in genetic learning with modified free inquiry strategies on the topic of the structure and function of genetic material and reproduction of genetic material. The purpose of this study was to analyze the effectiveness of virtual laboratories based on student perceptions of the use of virtual laboratory applications and to describe and compare these perceptions with the use of laboratory reality and relevant previous research results. There are five aspects of perception surveyed, namely innovation, motivation, effectiveness, benefits, and presentation of practical procedures. This research method uses a quasi-experimental research design for the characteristics and effectiveness of using virtual laboratories and real laboratories in the Genetics course at the Biology Education Study Program, Khairun University, Ternate on the topic of DNA isolation, chromosomes and mitosis. The results of this study indicate that: the characteristics of Blended Learning practicum in the Genetics course in 4th semester students of Biology study program are: 1) instruction-based practicum; 2) practicum based on data collection and reporting of practicum results; 3) practicum based on proof of concept. The effectiveness of the implementation of genetics practicum in laboratory reality and virtual laboratories based on the perception of student responses is more likely to choose reality laboratories than virtual laboratories. The effectiveness of the implementation of genetic practicum based on the results of the practicum report is known to be not significantly different between the results of the practicum in reality and in the virtual laboratory.

Hasan, Said; Mas’ud, Abdu; Haerullah, Ade; Sundari, Sundari

JOURNAL OF BIOLOGY LEARNING 2022 Universitas Veteran Bangun Nusantara Sukoharjo

During the COVID-19 pandemic and the new normal, teacher innovation is urgently needed to make their students not bored and stressed in the learning process, either virtual or face-to-face. In North Maluku, face-to-face learning has been carried out with simulations and strict protocols. Learning variations using Blended Learning become a general solution that is applied. Infographics are information graphics which are visual representations of a collection of data, information and designs. Infographics require a large amount of information in the form of writing or numbers and then converted into a simpler form, namely a combination of images and text that allows readers to quickly understand the meaning of a message or image itself. Various efforts to educate covid 19 both non-formally and formally have been carried out to prevent infection, social restrictions and the provision of social and medical assistance have been carried out by the government, but the public still does not have good awareness and discipline towards covid 19. This study aims to educate about the virus and its dangers, especially covid 19 through the development of infographic-based science teaching aids in elementary schools. Research Development with reference to 4D models with modifications. The results of the study indicate that infographic media is suitable for use as media material or science teaching aids, especially virus education for elementary school students. The use of infographics related to viruses and infection mechanisms can be used in various ways in online and offline learning for elementary school students

Julkrisno, Julkrisno; Syamswisna, Syamswisna; Tenriawaru, Andi Besse

JOURNAL OF BIOLOGY LEARNING 2022 Universitas Veteran Bangun Nusantara Sukoharjo

This study aims to determine the types of plants used as cosmetic ingredients by the people of Tonang Village, SengahTemila District, Landak Regency. The results of research on cosmetic plants are presented in the form of learning media in the form of a pocket book. The type of this research is qualitative and quantitative with descriptive method using triangulation data collection technique. The number of informants used were 76 informants with characteristics based on gender, age, education and occupation. Data analysis used descriptive analysis using media validation sheets. The results of cosmetic plants obtained were 21 species with 18 families with the most habitus being trees.The most locations found cosmetic plants in the yard of the house, the part that is widely used is leaves, the method of use is mostly by sticking it. Cosmetic plants are believed to have a beautiful effect on themselves such as smoothing and whitening facial skin, removing acne and thickening hair.The validation of pocket book media in Tonang Village was validated with 3 aspects and 12 criteria, so that the contents of pocket book media were declared feasible with an average total CVI validation of 0.99.

Kurnia, Dewi; Syamswisna, Syamswisna; Tenriawaru, Andi Besse

JOURNAL OF BIOLOGY LEARNING 2022 Universitas Veteran Bangun Nusantara Sukoharjo

This study aims to determine the appropriate use of learning media in the form of media for the use of sub-materials for the use of Indonesian biodiversity for class X, plant-based high schools. The research method used is descriptive. The research was conducted in 2 stages, namely plant inventory and media feasibility test. Inventory of medicinal plants in the village of Selat Remis was carried out by means of observation, interviews, and documentation. The results of the plant inventory in Selat Remis Village found 77 species of plants used by the community as used according to needs carried out in three stages of media creation, media validation, and data analysis. The magazine media was validated by two Biology education lecturers and three high school teachers who were determined using purposive sampling, namely, State Senior High School 1 Teluk Pakedai, State High School one Rasau Jaya, and Madrasah Aliyah Negeri 1 Kubu Raya. The validation assessment uses a Likert scale and data analysis based on the Lawhse formula (1975) by five validators and obtains a Content Validity Index (CVI) result of 1.00 so that the contents of the magazine media on the sub-material of the use of Indonesian biodiversity for class X Senior high school are said to be valid and feasible to use.

Maulidya, Riska; Yeni, Laili Fitri; Titin, Titin

JOURNAL OF BIOLOGY LEARNING 2022 Universitas Veteran Bangun Nusantara Sukoharjo

This study aims to find out the feasibility of flash flipbook media based on the results of macroscopic fungi inventory found in the Mount Pemangkat Protected Forest, Sambas Regency. The form of research used is quantitative descriptive methods. The creation of flash flipbook media is enriched with the richness of local fungi found in the Protected Forest of Mount Pemangkat, Sambas Regency. Flash flipbook media is validated by five validators, including two lecturers of Biology Education Tanjungpura University and three high school teachers who were determined using purposive sampling techniques. Flipbook flash media validation sheets are assessed using the Likert scale and data analysis based on the Lawshe Formula (1975). Validation of flash flipbook media obtained a CVI (Content Validity Index) value of 0.94, so it is declared feasible and can then be used as a learning medium in the fungi classification sub-material and provide additional information about the diversity of mushrooms in the surrounding environment for students of class X high school.

Fitrian Prila Wardani; Devi Riri Yulyani; Tiara Ilmiyati

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2021 Universitas Muhammadiyah Manado

Community service is carried out to the general public, and the target of the service is the al-bayyinah Muslim study group, Yosorati Village, Kec. Sumberbaru Kab. Jember. This service is in the form of training in reading the Koran properly and correctly through the Qira'ati method, the executor first surveys the field what are the current needs of the community. In an effort to popularize the Koran, currently there are various methods that are quite helpful in facilitating the process of learning to read the Koran properly and correctly. However, the general problems encountered in teaching the Koran today are: Quality of Education, Qualifications of Ustad Teachers, Uncertain Study Time, Learning Methods used are lacking/not mastered. Based on the implementation of good and correct Qur'an reading training through the Qira'ati method in Krajan Lor Hamlet, Yosorati Village, Kec. Sumberbaru Kab. Jember is the standard for the quality of learning outcomes for mothers who are not the same. Between one and another, due to differences in educational background and also the family environment, each Muslim congregation must be different in absorbing material, it shouldn't be 100% uniform. but the levels of differences that are too far apart indicate that something is lacking in the learning process, be it from the elements, teacher, means, or methods used. The development of various methods of reading the Koran at this time indeed enriches the variety of the learning process, but if the use of the method chosen by the Koran teacher or institution does not comply with the standards required by the method maker, then from the learning process to the product produced it is definitely not standard. It is often found in our society that the ratio of the teacher of the Koran to the number of students is not balanced. The number of Koran teachers is less than the students who are ready to be taught, and even then the quality of teachers is not evenly distributed, there are even ustad who are reckless because there are no Koran teachers who are ready to teach.

Fahlefi, Wilis

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2021 Sekolah Tinggi Ilmu Ekonomi Totalwin

During the Covid-19 Pandemic, educational institutions carried out distance learning online. For areas that are included in the green zone, face-to-face learning can be carried out with a limited time and comply with health protocols. One of the learning innovations that can be carried out by educational institutions is blended learning-based learning, including at the Yogyakarta Administrative Management Academy. This study aims to determine learning planning, implementation of learning, and evaluation of learning based on blended learning at the Yogyakarta Administrative Management Academy. The study used a qualitative approach with descriptive methods. Data were obtained through observation, interviews, and documentation studies. The results showed that at the planning stage, the two Yogyakarta AMA with the blended learning model during the Covid-19 pandemic were supported by existing facilities and infrastructure. In the implementation phase, AMA Yogyakarta applies a group division system. Some groups are offline and some are online learning. However, conditions changed very quickly, Yogyakarta became a red zone so it was not allowed to carry out face-to-face learning. At the evaluation stage, AMA Yogyakarta conducted a website-based online evaluation.

Syahid Faturrojak; Dewi Septiani Kurniasih

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2021 Pusat Riset dan Inovasi Nasional

Information and Communication Technology is one of the new developments in the world of education which is currently being felt in every line of life. The purpose of this study is to describe the use of information and communication technology or ICT on students' perceptions of the application of Project Based Learning in the concept of acid and base indicators. The type of research used in this study is a quantitative research with a descriptive survey method. Based on the results of data processing and discussion, it is known that the use of information and communication technology affects students' perceptions of the application of project-based learning models.    

Ulfi Eka Fatur Rohmah; Agus Hariyanto

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2021 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets