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Diana Novitasari; Varona Maharani; Salysa Eka Nabila

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2023 Asosiasi Periset Bahasa Sastra Indonesia

This research is motivated by the lack of availability of learning media usage and conventional learning. Therefore, an effectiveness test of the periodic table of the ladder media was conducted to improve the learning outcomes of students at SMKN 1 BP BR on the topic of periodic table of elements. This research is a pre-experimental study aimed at assessing the effectiveness of media usage using data analysis techniques through pretest-posttest assessments. The population in this study is the students of class X TBSM SMKN 1 BP BR. The research instrument is a learning outcomes test consisting of 25 multiple-choice questions that have been pilot tested. The data analysis techniques used are the t-test to determine differences in learning outcomes and the N-Gain test to determine the improvement in students' understanding. The results of the study show that there are differences and improvements in students' learning outcomes. This is evidenced by the average posttest score of 86.67. The improvement in learning outcomes is also supported by hypothesis testing conducted with the t-test, obtaining a t-value (3.45) > t-table (1.21). Another supporting evidence is the average N-Gain test score of 0.75 with a high category. Thus, it can be concluded that the use of the periodic table of the ladder media is effective in improving students' learning outcomes with a high category. This media is suitable for chemistry learning that is symbolic, as it will be more engaging and challenging through direct student involvement in the learning process.

Desy Ayu Andhira

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2023 Asosiasi Periset Bahasa Sastra Indonesia

This classroom action research aims to improve reading skills through Jigsaw type cooperative learning for class VI students at SD Inpres, Sungguminasa, Gowa Regency. The subjects of this research were 40 grade VI students at SD Inpres Multilevel Sungguminasa, Gowa Regency. Academic Year 2023/2024. This PTK consists of 2 cycles, each consisting of 3 meetings. Data collection was carried out using the results of students' work when carrying out actions and observation sheets. The collected data was analyzed using quantitative analysis and qualitative analysis. The results achieved were: (1) students' reading ability before the action was held was in the low category with an average score of 4.88 from the highest possible score of 10. (2) Students' reading ability after taking action in the form of Jigsaw type cooperative learning in Cycle I was in the high category with an average score of 8.04 from the highest possible score of 10. (3) Students' reading ability after taking action, in the form of learning by applying models Jigsaw type cooperative learning in Cycle II was in the very high category with an average score of 8.84 from the highest possible score of 10. (4) There was an increase in the percentage of student attendance. (5) Students' interest, attention and motivation in participating in the learning process using the Jigsaw cooperative model has also increased, this can be seen from the increase in student activity in the learning process. The results of this research also show changes on the teacher's side, initially teachers were less creative in using various Jigsaw type cooperative learning strategies, which had a good impact, apparently being able to motivate and increase teacher interest in developing effective learning.    

Mahtumah Mahtumah

Jurnal Budi Pekerti Agama Islam 2023 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Character building is one of the most crucial aspects in supporting national development in the current era of globalization. Education is not only intended to transfer knowledge, but also plays a role in shaping the personality and moral values of students from an early age. This is important so that students have a strong character provision to face the challenges of the ever-changing era. Instilling character values from an early age is expected to be a fortress in maintaining students' personal and social integrity. The purpose of this study is to determine and describe the role of teachers as role models (modeling the way) in the process of character building for students in the Elementary Madrasah environment. The approach used in this study is a qualitative approach with a descriptive research type. Data collection techniques are carried out through direct observation in the field and in-depth interviews with teachers, principals, and students involved in learning activities. This research was conducted in an Elementary Madrasah that has implemented an exemplary approach in the character education process. The results of the study indicate that the role of teachers as role models is very influential in shaping the character of students. The attitudes, words, and actions of teachers in everyday life in the madrasah environment are real examples that are imitated by students. Thus, it can be concluded that the modeling the way strategy is very effective in internalizing character values to students at the Madrasah Ibtidaiyah level.

Nurfitria Dewi; Yulius Yulius; Ahmad Nisam

Jurnal Budi Pekerti Agama Islam 2023 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Tandikek is a hilly area in Padang Pariaman district. Tradition cannot be separated from the traces of human travel, as a characteristic form found in a social group and formed naturally which continuously reproduces practices in the process of interaction. With a disaster or disaster occurring in the midst of the Tandikek Community, the Community will carry out the Ratik tradition of rejecting evil. Tandikek people believe in this tradition, because of the existence of supernatural powers. This is what makes them always carry out the tradition of 'resist evil'. The first problem in this article is the role of the Ratik tradition in repelling reinforcements for the Tandikek Community. The theory used in this problem is the Redcliffe-Brown functional structural theory, which states that aspects of social behavior do not develop for individual needs, but to maintain the social structure of society. The tradition of ratik rejecting reinforcements at tandikek is one of the local wisdoms. The ratik tradition of rejecting reinforcements has maintained and fostered social ties among the Tandikek community. Society realizes that there must be harmony between humans and supernatural beings.

Adam Glen; Agung Dian Rengganis

Jurnal Budi Pekerti Agama Kristen dan Katolik 2023 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

One of valuable asset of the nation is various caltural since all we know that Indonesia has rich variaty culture widely spreaded in the nation, from Sabang to Marauke. The country of Indonesia has enormous cultural capital, has the potential to function as a source of accelerating national development more quickly.A qualitative method used in this type of reseach and included checking incident. It is a technique that combines qualitative and descriptive analysis and is used to conduct this kind of research. Findings are presented in descriptive narrative, and the authors emphasize the natural and holistic focus and multi-method research.Family can take an important role in developing their childrent's socializing skill by helping the children to understand how to respect the tradition of Ash Table, and also introducing the kids  the value of religion  and culture that related to their ritual.Moreover, family has a good chance to take a part as a model for others by maintaining the consistency this routine excercise to practice. This practice has the ability to lead the family to be solid and an excellent reminder of their background of ancestors and spiritual that they share to one each other.

Eliza Silviana Miftakh; Tatas Ridho Nugroho

Jurnal Publikasi Ekonomi dan Akuntansi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to produce and test the feasibility of Training Materials Management of Household Financial Management in the Village Tasikmadu. This research method using Design-Based Research model. The results of the final evaluation showed that 93% -95% of the learners received excellent training evaluation results, 95% -100% of the study participants gave positive responses to the training model, 89% of the students were active in training, and 79% of the studying population had implemented financial Accounting. Based on these results, the development of teaching materials for household financial management training is ready to be implemented. Based on these results, the development of teaching materials for household financial management training is ready to be implemented. This training development is easy to apply, effective and practical, as it is developed and designed in a contextual and flexible way that is modified according to the needs and circumstances of the field. In addition, the guidebook provided in this model of financial management training has been made as attractive as possible to facilitate training activities taking into account the characteristics of female fishermen as learning citizens. So when this resource is applied it will create a fun and interesting training atmosphere.

Septa Soraida

Jurnal Publikasi Ekonomi dan Akuntansi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the effectiveness of Tanjung Putri village government spending from 2020-2022. This type of research is quantitative using APBDes realization report data. The research results prove that the effectiveness of Tanjung Putri village government spending has decreased from 2020-2022. In 2020 it was 87.99% and for 2021 the percentage of effectiveness decreased by 85.42%, meaning there was a decrease of 2.57% from the previous year, while in 2022 the percentage of effectiveness decreased again from the previous year, namely 81.11%. Even though there has been a decline from year to year, the regional government spending category is still in the effective category.

Tetty Nur Intan Rifia

Jurnal Publikasi Ekonomi dan Akuntansi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the marketing strategy of orchid ornamental plants in South Tangerang, especially in the context of opportunities and challenges faced by local producers. Conducted in December 2023, this study took objects from 10 housewives cultivating orchid ornamental plants in South Tangerang City. The method used is descriptive qualitative, by conducting in-depth interviews and observations of local producers to understand the marketing strategies they use, as well as identifying opportunities and challenges faced in marketing their products. The results showed that local producers used a variety of marketing strategies, including local exhibitions, online sales, and cooperation with local florists. However, there are several challenges faced, including limited market access, price competition with imported products, and lack of understanding of digital marketing. In-depth discussions are conducted to evaluate effective marketing strategies and overcome the challenges faced. The implications of this research highlight the importance of developing innovative and adaptive marketing strategies for local producers in the face of increasingly fierce market competition. Recommendations include improving market access through cooperation between local producers, training on digital marketing, and improving local product branding to increase competitiveness in local and international markets. Thus, this research contributes to strengthening the local orchid cultivation sector in South Tangerang.

Ujang Kusnaedi; Hajarudin Hajarudin

Jurnal Publikasi Ekonomi dan Akuntansi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the role of English proficiency in accounting information systems, as well as its implications for global financial reporting. The study was conducted for one month in January 2024 at STIE Ganesha, involving 20 college students. The research method used is a qualitative approach, with data collection through interviews and observation. The findings show that English proficiency has a significant impact on the use of accounting information systems and understanding of global financial reporting. The implications of this study emphasize the importance of developing English language skills among accounting students and professionals to improve the quality of financial reporting accessed globally. This research is important because it fills a gap in understanding of the role of English proficiency in accounting information systems for global financial reporting. The implication is that a better understanding of the relationship between English proficiency and needs in the context of accounting information systems will help prepare accounting students for more success in their careers, especially in an increasingly connected global business environment. In addition, this research can also provide new insights for educational institutions and the world of work in designing curricula and training that are more relevant and effective in preparing accounting professionals to deal with future global challenges.

Edy Edy; Free Antonius Simanjuntak

Jurnal Publikasi Ekonomi dan Akuntansi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study was conducted at Company X in 2023. The purpose of this study was to determine and analyze the effect of incentives and intellectual intelligence on the work efficiency of Company X employees in 2023. The population amounted to 35 employees while the sample in this study is: 35 employees. The sampling technique used is saturated sampling. The technique of data collection is the distribution of questionnaires, interviews and documentation studies and literature studies. Data analysis using multiple linear regression análisis. The conclusion in the study that simultaneously incentives and intellectual intelligence have a positive and significant effect on the work efficiency of Company X employees in 2023. Partially, incentives have a positive and significant effect on the work efficiency of Company X employees in 2023. Partially N intellectual intelligence has a positive and significant effect on the work efficiency of Company X employees in 2023. Adjusted R Square is: equal to 0.473 means that incentives and intellectual intelligence can explain the work efficiency of Company X employees in 2023 by 47.3% and the remaining 52.7% (100-47. 3) are influenced by other variables outside of this study such as: salary, promotion and so on

Muhammad Arief Pramusty; Nur Fadhilah Ahmad Hasibuan

Jurnal Publikasi Ekonomi dan Akuntansi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes and explains the budget realization for the last five years, starting from 2018 to 2022, by paying attention to the percentage change between the budget value and the realization of the regional income and expenditure budget each year. The purpose of this study is to evaluate the performance of regional revenue and expenditure budget realization in the regional asset finance agency of the Medan City government during the 2018-2022 period. This study also aims to compare the effectiveness of budget realization during that period. The research method used is descriptive qualitative using secondary data sources and documentation study data collection techniques. Data analysis involves revenue variance analysis, degree of decentralization ratio, local tax effectiveness ratio analysis, and expenditure budget variance analysis. The results show a problem, where the realization of the regional revenue and expenditure budget in 2019-2020 has increased, even though it should have decreased due to the impact of the COVID-19 pandemic. This problem is related to the loss of funds worth 1.6 million which has been handled by Law Enforcement Officials.

Aldira Ananda; Yenni Samri Nasution

Jurnal Publikasi Ekonomi dan Akuntansi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Poverty is a condition in which a person or region is unable to improve quality of life or standard of living. Binjai cities are mentioned in a good category in the presentation of poverty compared to other cities in northern Sumatra. This study aims to find out the application of the standards of the poor society in the Central Statistical Authority (BPS) of Binjai City, using qualitative descriptive methods. The research finds that the concept used is that poverty is seen as an inability on the economic side to meet the food base not food measured on the expenditure side, and the concept is confined only to indicators of the poverty line, the presentation of the poor, the depth index of poverty, the index of misery.And there are two types of poverty data: micropoverty data and macro-poverty data.

Risawati Risawati

Jurnal Publikasi Ekonomi dan Akuntansi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

Dwi Putriana Nuramanah Kinding; Muhamad Solekan; M. Aris Pujiyanto; Sarno Sarno

Jurnal Publikasi Ekonomi dan Akuntansi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The role of cooperatives in supporting the economy is reflected in their contribution to GDP, which experiences a positive trend every year. The potential of each region is different, resulting in a classification of the types of cooperative businesses that exist in order to realize regional growth in accordance with the resources it has. This research uses descriptive research with a quantitative approach using the Location Quotient (LQ) method. The data used is secondary data obtained from the Ministry of Cooperatives and BPS West Java. The results of the Location Qoutient (LQ) method analysis show that two types of business are categorized as potential bases, namely the consumer cooperative and producer cooperative sectors, because they have an LQ value> 1. Meanwhile, the cooperative, service, marketing cooperative and savings and loan cooperative sectors are in a non-base position, because they have an LQ value <1.

Muhammad Fazlan; Zulkarnain Zulkarnain

Jurnal Publikasi Ekonomi dan Akuntansi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to evaluate the impact of Information Technology (IT) on Modern Accounting Systems. The research background reflects a shift in the traditional accounting paradigm towards the increasingly rampant application of information technology. The research method used is literature analysis and case studies. Research findings reveal that IT implementation in modern accounting systems not only increases the efficiency and accuracy of data processing, but also makes a significant contribution to strategic decision making and risk management. The implications of this research include the need to develop IT competencies for accounting professionals, as well as the importance of information security policies in managing financial data. Thus, this research provides insight into the crucial role of IT in the transformation of modern accounting systems and highlights important aspects that need to be considered in facing technological developments in the accounting field.    

Septa Soraida; Ani Mahrita; Ratna Pancawati

Jurnal Hasil Kegiatan Bersama Masyarakat 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small and Medium Enterprises have a very important role in the national economy. One of the drivers of MSMEs is women who contribute 64% of Indonesian MSMEs. Finance has a very important role in starting a business. Based on the information we got, it can be concluded that Dharma Wanita mothers are still confused about how to start a business from their husband's limited income, therefore we help Dharma Wanita mothers how to manage their income so that they can set aside part of their income which will be used as capital in starting a business. The method of implementing this service is carried out by means of presentations and interactive discussions. The result of this service was that the women of the Dharma Wanita Association of the National Park Hall were very enthusiastic about the event. This could be seen from the many questions asked related to family financial management

Ratna Herawati; Masitha Fahmi Wardhani; Linda Ayu Oktoriza; Diana Puspitasari; Amalia Nur Chasanah +1 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Mayangsari culinary tourism village Semarang was formed in 2018 by a number of people who are members of the Putra Mayangsari Disaster Preparedness Group (KSB Puma) and the Mayangsari Tourism Awareness Group (Pokdarwis Mayangsari). The Semarang City Culture and Tourism Office provided ideas for developing Mayangsari River Tourism by highlighting the potential attractions of river tubing, river education and culinary tourism. The development of the Mayangsari culinary tourism village, which is a finalist in the 2022 great village competition in the creative and innovative village category, still has several things that need to be improved, especially regarding accounting records for culinary tourism. Based on this, it is important to provide education on the importance of accounting records in theory and practice in the Mayangsari culinary tourism village. The approach used in this community partnership program is in the form of giving lectures and tutorials by providing accounting material ranging from recording to preparing financial reports. It is hoped that this community partnership program will increase and sustain economic activities in the Mayangsari culinary tourism village.

Marniati Marniati; Elisabeth Pali; Isak Pasulu; Wansi Tandi Ruru; Inestasia Inestasia

Jurnal Hasil Kegiatan Bersama Masyarakat 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Onion Chips Business is one of the snack food home industries as the basic ingredients for making them are easy to get on the market. The justification for selecting the business object offered is a type of food that is delicious, tasty and easy to obtain, nutritious and economical. There is no innovation in the management of the garlic business itself. So this activity aims to develop the garlic business into processed onion chips and provide new knowledge in marketing products in Tampan Bonga Village.

Wilma Dian Ardiyanti; Yohanis Lotong Ta’dung; Ade Lisa Matasik; Yonaldes Qreistamara Sarunan Putra

Jurnal Hasil Kegiatan Bersama Masyarakat 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of this service activity is carried out by providing material regarding the preparation of proposals and planning for a Potato Processed Food Products Business. The delivery of this training material is carried out by means of lectures and discussions. Assistance is provided by providing direction on how to start business planning, marketing and business development strategies, as well as preparing business proposals. The aim of this assistance is to foster and develop the entrepreneurial spirit at the Indonesian Christian University of Toraja so that students are increasingly interested in entrepreneurship. The form of activity is in the form of guidance in creating a business, such as determining a business idea first/determining the product to be sold, developing a business idea (market segmentation), marketing strategy, finance, and making a business proposal. After that, a business and product proposal presentation was carried out to find out to what extent the students were able to prepare a business proposal for processed potato products.

Faridahtul Jannah; Shofia Hattarina

Jurnal Hasil Kegiatan Bersama Masyarakat 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Training on the Use of Code.org-based Educational Games in Delivering Material in Schools is a community service activity which aims to improve teachers' skills in using video-based learning media. This activity was carried out at SDN Kedungdalem II, attended by 12 teachers. This abstract explains the reasons for choosing this topic, namely to overcome challenges in delivering material in schools and utilizing the potential of technology in the learning process. The method used is interactive training and direct practice in creating and editing educational games for learning. During the training, teachers were provided with knowledge about code.org-based educational game concepts and technical skills to create interesting and effective educational games. The results of the training show an increase in teacher skills in using code.org-based educational games and more active student participation in learning. Teachers report increased student learning motivation and better understanding of concepts after implementing code.org-based educational games in the classroom. The conclusion from this activity is that this training succeeded in providing significant benefits for teachers and students. Using educational games based on code.org can improve the quality of learning and produce a more interactive learning environment