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Vina Hariyati; Cris Kuntadi; Rachmat Pramukty

Prosiding Seminar Nasional Manajemen dan Ekonomi 2023 Universitas Kristen Indonesia Toraja

in this article the factors that influence the effectiveness of the Accounting Information System, namely Information Technology Utilization, Knowledge of Accounting Employees and Training as Control Variables, a literature study of Accounting information systems. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are:  1) Information Technology Utilization affects the Effectiveness of Accounting Information Systems; 2) Knowledge of Accounting Section Employees affects the Effectiveness of Accounting Information Systems; and 3) Training as a Control Variable affects the Effectiveness of the Accounting Information System.

WARDIA RAHMI; JAMES MARUDUT; NURAINI

Penelitian ini bertujuan untuk mengetahui peningkatan kemampuan pembelajaran majas hiperbola dalam puisi baru melalui penerapan metode course review horay pada siswa kelas VII SMP Negeri 3 Lawe Alas Tahun Pembelajaran 2021/2022. Adapun yang menjadi populasi dan sampel dalam penelitian ini adalah seluruh siswa kelas VII yang berjumlah 25 orang. Metode yang digunakan dalam penelitian ini adalah metode eksperimen dengan rancangan one group pretest and postest design dengan analisis data menggunakan uji “t”. Dari pengelolahan data di peroleh nilai rata-rata tes awal pembelajaran majas hiperbola dalam puisi baru oleh siswa sebesar 45 dan termasuk dalam kategori kurang, dengan standar deviasinya sebesar 7,22 dan mengalami peningkatan nilai hasil tes akhirnya dengan nilai rata-rata sebesar 80 dan termasuk dalam kategori baik, dengan standard deviasinya sebesar 6. Berdasarkan hasil nilai tes awal dan tes akhir siswa tersebut dan jika di kaitkan dengan nilai KKM mata pelajaran bahasa Indonesia untuk SMP sebesar 70 maka pembelajaran majas hiperbola dalam puisi baru siswa termasuk dalam kategori baik. Dari pengujian hipotesis diperoleh nilai t hitung = 18,62 dan di konsultasikan dengan nilai  pada taraf signifikan 5% = 2,064 dengan demikian > atau 18,62 > 2,064 maka hipotesis di terima. Jadi dapat disimpulkan bahwa ada peningkatan pembelajaran majas hiperbola dalam puisi baru  melalui metode course review horay pada siswa kelas VII SMP Negeri 3 Lawe Alas Tahun Pembelajaran 2021/2022.

Winda Winda; Susilawati Susilawati

Jurnal Anestesi: Jurnal Ilmu Kesehatan dan Kedokteran, 2023 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Pelayanan kesehatan merupakan penentu kesehatan seseorang dan yang menjadi perhatian para masyarakat untuk meningkatkan derajat kesehatan masyarakat. Pada saat ini, kesehatan sangat penting dalam menggambarkan profil kesehatan masyarakat di suatu daerah. Tujuan dari literature review ini adalah untuk mengetahui bagaimana pemanfaatan pelayanan kesehatan masyarakat di puskesmas wilayah pesisir sudah berjalan dengan baik atau tidak. Penelitian ini menggunakan metode studi literatur dengan cara mengumpulkan data-data dari jurnal yang berhubungan dengan judul  pada data base google dan googke scholar. Tahun publikasi sumber yang digunakan yaitu 5 tahun terakhir antara tahun 2018-2023. Hasil dari literature ini yaitu terdapat hubungan pengetahuan, sikap, fasilitas, perilaku individu, aksebilitas terhadap pemanfaatan pelayanan kesehatan dipuskesmas daerah pesisir. Dan terdapat penghambat seperti akses pelayanan yang cukup jauh untuk dijangkau, pelayanan puskesmas yang kurang memadai, kurangnya menariknya mutu pelayanan yang ada dipuskesmas dan masih ada hal lainnya, sehingga masyarakat pesisir kurang memanfaatkan pelayanan kesehatan di puskesmas yang sudah ada.

Nabila Syifaa Azzahra Suwandi; Cris Kuntadi; Rachmat Pramukty

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

Dalam penelitian atau artikel ilmiah, penelitian terdahulu atau relevan sangat penting karena membantu memperkuat teori dan fenomena hubungan atau pengaruh antar variable. Dalam artikel ini, dibahas mengenai factor-faktor sistem informasi akuntansi, yaitu teknologi informasi, pengendalian internal dan motivasi kerja, suatu studi literatur mata kuliah sistem informasi akuntansi. Membangun hipotesis pengaruh antar variable untuk digunakan pada riset selanjutnya adalah tujuan dari penulisan ini. Hasil artikel literature review ini adalah:  1) teknologi informasi berpengaruh terhadap sistem informasi akuntansi; 2) pengendalian internal berpengaruh terhadap sistem informasi akuntansi; dan 3) motivasi kerja berpengaruh terhadap sistem informasi akuntansi

Agita Yurinda Hasibuan; Dedi Masri; Muhammad Alfiansyah; Hikmal Akbar

SIMPATI: Jurnal Penelitian Pendidikan dan Bahasa 2023 CV. Alim's Publishing

This study describes the analysis of the controversy over the meaning of nasikh and mansukh in the verses of the Qur'an according to the scholars and the analysis of the meaning of Surah Al-Imran verse: 93 according to two interpretations, Tafsir Jalalain and Tafsir Ibnu Katsir as a comparison. The type of research method used in this research is literature research or literature review to collect relevant information about the meaning of nasikh wal mansukh. The results of the research show that (1) In essence there is no disagreement among the scholars about the possibility of making changes to the law, they intend and agree that changes to the law are produced by their own ijtihad or changes made by Allah for those who argues that there are texts in the Koran, (2) From the two Tafsirs used as references in this study that Surah Al-Imran: 93, that some types of food that were forbidden to the Children of Israel were not forbidden to followers of the Shari'a of the Prophet Abraham and other prophets before the Torah lowered. This is also stated in the Torah, their own book.

Ni’amulloh Ash Shidiqie; Nouval Fitra Akbar; Andhita Risko Faristiana

SIMPATI: Jurnal Penelitian Pendidikan dan Bahasa 2023 CV. Alim's Publishing

The development of information and communication technology has significantly affected social change. One social media platform that is very popular among teenagers is Instagram. This study aims to analyze social changes that occur in the context of Instagram use and their influence on the formation of adolescent self-identity. This research uses’a literature study research method where the data used comes from journals, articles, the internet, literature reviews containing the material studied. The results of this study show that Instagram has a significant influence in shaping adolescent self-identity. Teenagers have the opportunity to build and manage their self image through the photos and content they upload on this platform. Instagram use also affects social norms and beauty standards of teens. Teenagers are often influenced by images uploaded by peers, celebrities, or influencers who are considered ideal models. This can lead to social pressure for adolescents to conform to these standards, both in physical appearance and lifestyle. Because excessive use can affect the mental health and personal development of adolescent. Therefore, it is important for parents to provide guidelines and support teenagers in using social media wisely.

Naufal Taufiqul Hakim; Hijroh Tamamil Gina; Apriliano Chandra Diva; Gilang Gemilang; Didik Aribowo

Jurnal Sains dan Teknologi 2023 Fakultas Teknik Universitas Cenderawasih

Metro ethernet is an ethernet-based high-capacity data network solution service that provides flexibility, simplicity and quality of service (qos) to business customers of internet service providers (isp) and other licensed service providers (olo). Ethernet has speeds of up to 10 gbps and with distances of tens or even hundreds of kilometers. The method used in writing this journal is to use the literature review method, namely the method used is the result of an analysis of various previously published scientific article information. Utilization of metro ethernet in its benefits, namely managing risk intelligently, in its management functioning and running independently, namely utilization for each operational, functional and administrative. Reliability, in operation metro ethernet will detect and track discovery to report that it is in a connection failure situation in its performance measurement. Flexibility, support for various services and transportation. Cost-efficiency, simple and highly maintainable metro ethernet network scalability, supports speeds up to 10 gbps. This research was made to find out more about the uses of the metro ethernet network and the configuration on metro ethernet.

Mila Lisnadiani Iswanda; Yayang Furi Furnamasari

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2023 Universitas Maritim AMNI Semarang

This research was motivated by the rules that govern that to become a homeroom teacher, we cannot choose which level we want, because it is actually determined by the principal. For this reason, as prospective teachers, it is necessary to prepare themselves, one of which is by knowing how the attitudes and characteristics of children at each level of elementary school, in this case the differences in characteristics between low-grade students and high-grade students. This research uses the literature review method, by reviewing from various sources, such as journals and books. Hopefully this research can contribute to prospective class teachers to know what things must be prepared to become class teachers.  

Diana Hernida Putri; Mustika Bunga Hijriyah; Windi Edriani Ningsi; Rico Januar

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

The existence of acceptance of imported used clothing in society is a serious enough problem in an industry, especially in the garment industry, many people prefer imported used clothing to local products making it a challenge for the garment industry to be able to compete with the used clothing market which has become the idol of society lately This. In fact, the government has been intensifying regulations regarding the banning of imports of used clothes for a long time to help industrial parties keep their businesses running. However, the demand for the garment industry is decreasing day by day, so strong protection is needed for garment products to survive in the domestic market. So the authors are very interested in conducting studies regarding the rise of imported clothing which is increasingly troubling the industry, both garment and textile. This study uses a normative legal research method that conducts empirical studies. The results of this study show that there are a lot of government regulations that have been issued regarding imported clothing, both the impact and the way to solve them. In addition, the author also provides an understanding of the economic review of the laws put forward by the ministers and the solutions that must be faced by the garment industry.

Sahrun Nisa; Mai Sri Lena; Hafsah Anas; Tiara Utari

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2023 Universitas Maritim AMNI Semarang

This article aims to compile information on the implementation of informatics learning outcomes (CP) in mathematics education at elementary schools. The study utilizes a descriptive analytical research approach, employing library research methods to gather data from journals, news, and books obtained from both internet sources and digital libraries. Data collection techniques involve conducting a literature review, while qualitative analysis is employed to describe the data obtained through document analysis. The results demonstrate that there are three key elements of informatics learning outcomes that are absent during phase A of mathematics education in elementary schools.

Wahyu Buana Putra; Teddy Prima Anggriawan; Aldira Mara Ditta Caesar Purwanto

JURNAL HUKUM, POLITIK DAN ILMU SOSIAL 2023 Pusat Riset dan Inovasi Nasional

Competition in the business world has various ways by each business actor. Judging from the application of the principles of business competition in Indonesia, there are several rules that contain matters in carrying out the business world. All provisions contained in the laws and regulations regulate the rights and obligations of every business actor in running his business. Given the content of Law No. 5/1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition describes several actions or practices that are prohibited in competing to develop the business of every business actor in Indonesia. One of the prohibitions in the world of business competition is the practice of predatory pricing or commonly referred to as the act of selling at a loss. This practice is an act of selling products from production at prices far below the proper average. This study will discuss one of the case studies related to selling at a loss that occurred in the cement industry in Indonesia, especially in the province of South Kalimantan. Cement Conch which is a product of PT. Conch Cement was the party that was reported on the grounds that there was an alleged monopoly action in the form of a loss-selling practice. Conch cement companies are reported under the provisions of the article in the business competition law. In accordance with the KPPU's decision issued, stated that conch cement was proven to have carried out this practice. Regarding monopoly practices carried out by conch cement companies, we will review the legal consequences and responsibilities based on the applicable laws and regulations.

Ayudia Febrihartini; Dinda Agung Trisna; Ratih Kusumastuti

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

The financial statements of a company are important in its use. Because, with financial reports, company management and external parties need these reports to make a decision. The main step in carrying out this decision-making is of course by first analyzing the financial statements, in order to find out whether a company's finances are healthy or not, and can also assess how the company's performance is through its financial reports. This study aims to be able to find out how the financial performance at PT. ACE Hardware Indonesia Tbk reviewed through analysis of financial ratios. The method used in this research is descriptive method by measuring liquidity ratios, solvency ratios, profitability ratios and activity ratios. Data and information sources were taken from the Indonesia Stock Exchange and parties that have previously published this analysis.

Fairuz Salma, Tazkiya; Saputra, Rama; Fadhilah, Serliani; Hidayat, Wahyu; Saraswati, Henny

Jurnal Maisyatuna 2023 STAI Denpasar Bali

Islamic banks are one of the many types of banks that implement sharia principles in their operational activities. Islamic banks play an important role in supporting economic and financial growth in Indonesia, and have become an alternative for people to save and manage their money. However, there are still many Banten UIN students who do not know about Islamic banking and how it works. The level of financial and banking literacy within the scope of UIN Banten students is an important factor that has the potential to influence their interest in saving money in Islamic banks. A low level of financial and banking literacy can make students not have adequate insight into products and services of Islamic banks, thus hindering their interest in saving at the bank. Therefore, this research is aimed at examining the effect of the literacy level of UIN Banten students regarding Islamic banks on their interest in saving in Islamic banks. This research is aimed at reviewing the level of Islamic financial literacy of students of Islamic economics and Islamic banking study programs and the influence of Islamic financial literacy levels on the use of Islamic banking products. Research categorized as quantitative research. Thus, increasing literacy around Islamic banking can strengthen the interest of UIN Banten students in saving money in Islamic banks. Keywords: Influence, literacy level, Islamic bank, interest in saving

Alwi Safriansyah Lubis; Susilawati Susilawati

Jurnal Anestesi: Jurnal Ilmu Kesehatan dan Kedokteran, 2023 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Di Indonesia, sebagian orang lebih percaya untuk menggunakan obat herbal, disamping harga yang relatif murah, obat herbal dianggap bersifat alami, sehingga bebas dari efek samping yang tidak diinginkan. Tanaman salam secara ilmiah mempunyai nama Latin Eugenia polyantha Wight dan memiliki nama ilmiah lain, yaitu Syzygium polyantha Wight. dan Eugenia lucidula Miq. Tanaman ini termasuk suku Myrtaceae. Tanaman salam merupakan salah satu contoh obat herbal yang dianggap efektif dalam pengobatan berbagai macam penyakit. Khasiat yang terkandung dalam daun salam mempunyai senyawa-senyawa seperti minyak atsiri, tanin, dan flavonoid. Dalam pengobatan, daun salam digunakan untuk pengobatan kolesterol tinggi, kencing manis (diabetes mellitus), tekanan darah tinggi (hipertensi), sakit maag (gastritis), diare dan kandungan kimianya mempunyai aktivitas sebagai obat asam urat. Tujuan penulisan ini adalah untuk mengetahui pengaruh rebusan daun salam dalam pengobatan berbagai macam penyakit, terkhusus hipertensi, dan asam urat. Dengan tulisan ini diharapkan daun salam bisa menjadi alternatif pengobatan dalam menurunkan kadar hiperteensi dan asam urat. Penelitian ini menggunakan Metode Literature Review dengan pencarian artikel dengan menggunakan search engine Google Scholar.  Pencarian tersebut menghasilkan 23 makalah yang sesuai dengan judul penelitian, namun hanya 6 publikasi yang memenuhi persyaratan inklusi penelitian ini. Dari hasil penelitian diketahui bahwa ada pengaruh pemberian rebusan danu salam terhadap penderita hipertensi dan asam urat.

Humairah, Alifah; Br Barus, Novita Putri Ramadhani; Jannah, Ayu Roudhatul; Satria, Wisnu; Rangkuty, Dewi Mahrani

CiDEA Journal 2023 Universitas 17 Agustus 1945 Semarang

Meranti sponge cake culinary, started by an ordinary housewife who has a hobby of making cakes so that it is liked by family and even neighbours, eventually became a small business flooded with orders from neighbours. Bolu gulung Meranti is growing rapidly and has even become one of the typical souvenirs of Medan. Product attractiveness is everything that traders/sellers can offer to be noticed, requested, sought after, purchased, consumed by the market as a fulfilment of market needs or desires. The purpose of this study is to examine the background of the existence of Meranti sponge cake culinary, to find out how much Meranti sponge cake is enjoyed, to find out how Meranti sponge cake marketing techniques. This is a qualitative descriptive study with a literature study research method through decision studies sourced from journals of previous research results. The results of the review study show that Meranti's enthusiasts are greatly increasing by around 5% - 10% per year. The marketing techniques carried out by Meranti are improving product quality by innovating, increasing or expanding branches/shopping access (shopeefood, grabfood), making interesting new products so that consumers are interested in trying, increasing the potential of employees to help smooth the selling of Meranti sponge cake.

Zikri Alfiya; Indra Perdana; Lazarus Linarto; Albertus Purwaka; Misnawati Misnawati

The purpose of this research is to describe (1) the types of metaphors found in the lyrics of the album "Berhati" by Sal Priadi, and (2) the functions of metaphors in the lyrics of the album "Berhati" by Sal Priadi. This research is a qualitative descriptive study. The data source for this research is the lyrics of the album "Berhati" by Sal Priadi, which consists of the songs titled "Nyala," "1-2-Cha-Cha," "Malam-Malam Ubud," "Di Timur," "Melebur Semesta," "Kultusan," "Ikat Aku di Tulang Belikatmu," "Amin Paling Serius," "Dalam Diam," and "Jelita." The data in this study are the types and functions of metaphors found in the lyrics of the album "Berhati" by Sal Priadi, in the form of words, phrases, clauses, and sentences that are present in the lines and stanzas of the lyrics related to the types and functions of metaphors. The data collection technique used in this research is literature review, observation, note-taking, and data cards. The data analysis is done using qualitative content analysis. Based on the analysis results, it can be concluded that there are types and functions of metaphors used by the songwriter in the lyrics of the album "Berhati" by Sal Priadi. The types of metaphors found in the lyrics of the album "Berhati" by Sal Priadi include anthropomorphic metaphors, synesthetic metaphors, abstract metaphors, and bestial metaphors. The functions of metaphors found in the lyrics of the album "Berhati" by Sal Priadi include informational function, expressive function, directive function, and phatic function. The most abundant data are found in the category of abstract metaphors and informational function of metaphors, while the least amount of data are found in the category of bestial metaphors and expressive function of metaphors.

Moh Fariz Dzikrul Kholik; Farhan Arif Alfarisi; Ahmad Syaifullah; Moh Abdullah Azzam Al-Amiin

Jurnal Manajemen dan Ekonomi Kreatif 2023 Universitas Kristen Indonesia Toraja

This study aims to determine the Role of Communication in Resolving Organizational Conflict. This research was conducted on students who served as Student Council at Triguna Vocational School. The research method used is interviews and literature review. The results of this study say that communication plays an important role in resolving conflicts in the organization. The sample shows that without good communication it can lead to miscommunication and misunderstanding among members of the organization. Therefore, the five elements of communication must be maximized properly so that conflicts do not occur in the organization.

Mulyani Rizki; M. Najib

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

To find out the company's financial condition in one period, it is reviewed through the financial statements issued by the company. The information for interested parties such as creditors, investors, government and users of financial statements is the responsibility of company management. Components in the presentation of its financial statements that already exist in PSAK No. 1 with issuance from the Indonesian Accounting Association, these components include the company's statement of financial position, the income statement, the report on changes in the company's equity, the report on its cash flows and the notes to the financial statements. 1 As for one of the methods in compiling a financial report issued by companies, namely the preparation of financial reports using the principle of accounting conservatism. Accounting conservatism includes actions taken to present the company's financial statements using the precautionary principle in which the company slows down recognizing profits and assets and accelerates recognizing losses and debts. The consequence of using this principle can result in lower profit and income values while costs tend to be relatively high. 2 The benefits of using conservatism can minimize risks to managers who have excessive optimism. However, excessive use of the principle of conservatism can cause differences in profits and losses by not reflecting the actual state of the company3 Judging from the above phenomenon, profitability can be a consideration in the application of accounting conservatism in companies listed on the Jakarta Islamic Index The purpose of this research is to find out how profitability affects the application of accounting conservatism in companies listed on the Jakarta Islamic Index. The number of samples in the research in this study amounted to 42 samples using a quantitative approach. The technique used in taking the sample uses non-probability sampling techniques, namely techniques in taking samples from the population where members of the population do not have the same opportunity to be used as samples. In this non-probability sampling technique, the researcher uses a purposive sampling technique, namely the sampling technique is based on certain criteria or requirements set by the researcher. The data obtained is processed using Eviews and the research data is panel data. The results of this study indicate that the value of tcount = 2.741973 > table = 1.68957 with probability = 0.0096 <α = 0.05. Based on this comparison it can be stated that Profitability has a significant positive influence on the application of accounting conservatism so that if the Profitability variable increases, the accounting conservatism variable will also increase  

Edy Susanto; Denya Saputri; Devan Adika Prasetya; Ian Arbatona; Joshua Christian Marpaung +1 more

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

Penelitian sebelumnya atau terkait sangat penting dalam penelitian atau makalah akademis. Studi sebelumnya atau terkait membantu memperkuat teori dan fenomena hubungan atau pengaruh antar variabel.Artikel ini memberikan gambaran tentang Analisis Risiko Pada Arsip Kepegawaian Milik PT Pos Indonesia tinjauan literatur tentang manajemen sekuriti. Tujuan dari literature review ini adalah untuk mereview bagaimana Analisis Risiko Pada Arsip Kepegawaian Milik PT Pos Indonesia dan guna membangun hipotesis pengaruh antar variable luntuk digunakan pada risetse lanjutnya. Hasil artikel literature review ini adalah:  Analisis Risiko Pada Arsip Kepegawaian Milik PT Pos Indonesia

Betty Herawati

Jurnal Inovasi Ilmu Pendidikan 2023 Pusat Riset dan Inovasi Nasional

This study aims to describe efforts to improve teachers' ability to manage ICT-based learning. data collection tools using interviews, documentation, observation and literature review. Data analysis used descriptive qualitative analysis. Teachers are currently required to have the ability to carry out ICT-based learning. The obstacles faced by teachers in developing ICT-based learning include: the diverse conditions of students and factors of teaching experience, ability to operate learning media; the availability of school facilities is for teachers in implementing ICT-based learning. Teachers must be able to utilize information from the internet as well as teacher discussion forums as an effort to overcome problems in the preparation of a new ICT-based learning paradigm.