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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Krisna: Kumpulan Riset Akuntansi R.E.M (Rekyasa Energi Manufaktur) Jurnal Jurnal Organisasi Dan Manajemen Conference on Innovation and Application of Science and Technology (CIASTECH) JUMLAHKU: Jurnal Matematika Ilmiah STKIP Muhammadiyah Kuningan International Journal of Social Science and Business Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi JURNAL FLYWHEEL Jurnal Signal Polinomial : Jurnal Pendidikan Matematika Jurnal Adijaya Multidisiplin Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Jurnal Serina Ekonomi dan Bisnis Kajian Akuntansi Al-battar: Jurnal Pamungkas Hukum Jurnal Matematika Ilmiah Universitas Muhammadiyah Kuningan Khidmatuna: Jurnal Pengabdian Masyarakat
Silviana
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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The Effect of Fixed Asset Administration and Organizational Commitment on The Quality Of SKPD Financial Statements In The Regional Government of West Bandung Regency Fitra Nur Rahima; Berliana Karlinda; Silviana
International Journal of Social Science and Business Vol. 8 No. 1 (2024): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i1.71782

Abstract

Financial statement contained important information that allowed for accurate policy implementation. Financial statement must benefit all stakeholders. However, BPK's review found that the financial statement still contained irrelevant information. This was related to unverified National Health Insurance member data. Therefore, realizing the value of spending must be supported by reliable data, leading to overspending. Accordingly, the purpose of this study was to examine the effect of fixed asset administration and organizational commitment on the quality of Regional Facilities Working Unit (SKPD) financial statement in the Regional Government of West Bandung Regency. The verification method was used in the study to assess the validity of the hypothesis made through the collection of field data. The purpose of this study was to determine the effect of fixed asset administration (X1) and organizational commitment (X2) on the quality of SKPD Financial Statements in The Regional Government of West Bandung Regency (Y). The survey included 94 respondents of 47 SKPD from the Regional Equipment Working Unit (SKPD). SPSS version 16 software was used to perform data analysis, including validity, reliability, and linear regression. The results showed that the regression analysis demonstrated the effect of fixed asset administration and organizational commitment on the quality of SKPD Financial Statements in The Regional Government of West Bandung Regency. Overall, good fixed asset administration and high organizational commitment were important aspects to improve the quality of SKPD financial statements in the Regional Governments of West Bandung Regency.
Pengaruh Peran Aparat Pengawasan Intern Pemerintah (APIP) dan Kompetensi Aparatur Pemerintah Daerah terhadap Akuntabilitas Kinerja Instansi Pemerintah (AKIP) Fenty Fajarwati; Silviana
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i1.10673

Abstract

This study aims to examine the influence of the Role of APIP and the Competence of Local Government Apparatus on the implementation of Performance Accountability of Local Government Agencies in Garut Regency. A total of 67 respondents were involved in this study. Data testing was carried out using IBM SPSS 25 software. The results of the study indicate that the Role of Internal Government Supervisory Apparatus and the Competence possessed by Local Government Apparatus can improve the Performance Accountability of Government Agencies in Garut Regency. The existence of good accessibility also plays an important role in improving performance accountability in Garut Regency. Key word: Accountability Performance, Local Government, Internal Supervision, Performance, Competence
PENGEMBANGAN MODEL RESILIENCE UNTUK HALAL SUPPLY CHAIN DI INDUSTRI COKLAT: STUDI KASUS IRT THITIEK TENGER Hartanto, Albertus Niko Kristian; Suryaningsih, Gita Ayu; Yusran, Abdul Wahid; Wardhani, Arie Restu; Silviana; Hardianto, Andi; Kautzar, Galuh Zuhria; Irianada, Syahroni Wahyu; Putri, Chauliah Fatma
Conference on Innovation and Application of Science and Technology (CIASTECH) Vol. 7 No. 1 (2024): CIASTECH 2024 Potensi dan Dampak Artificial Intelligence (AI) di Era Society 5.
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/ciastech.v7i1.6956

Abstract

Penelitian ini bertujuan untuk mengembangkan model resilience halal supply chain pada industri coklat dengan studi kasus IRT Tithiek Tenger, sebuah industri rumah tangga di Malang yang berfokus pada produksi coklat halal berbasis seni budaya lokal. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus eksploratif. Data dikumpulkan melalui wawancara mendalam dengan pemilik usaha, karyawan produksi, pemasok bahan baku, dan distributor. Observasi langsung dan analisis dokumen juga digunakan untuk memperkuat data. Hasil penelitian menunjukkan lima dimensi utama yang mendukung ketahanan rantai pasok halal: kapasitas mitigasi risiko melalui diversifikasi pemasok dan buffer stok; kecepatan pemulihan dengan fleksibilitas distribusi; kepatuhan halal melalui audit rutin dan sertifikasi bahan baku; adaptabilitas dalam merespons permintaan pasar melalui inovasi produk dan pemasaran digital; serta strategi membangun kepercayaan konsumen melalui transparansi pelabelan halal dan edukasi. Penelitian ini merekomendasikan peningkatan diversifikasi pemasok, kapasitas stok, dan adopsi teknologi digital untuk memastikan keberlanjutan operasional. Selain itu, agenda riset mendatang dapat berfokus pada penerapan teknologi blockchain untuk meningkatkan transparansi dan kehalalan rantai pasok, serta pengembangan indikator kuantitatif untuk mengukur ketahanan sistem. Penelitian ini berkontribusi pada pengembangan model rantai pasok halal yang tangguh, adaptif, dan berkelanjutan, khususnya dalam industri coklat.
Systematic Literature Review: Pengembangan Media Pembelajaran Matematika Berbasis Etnomatematika Menggunakan Aplikasi Canva Untuk Meningkatkan Motivasi Belajar Siswa Silviana; Mawardi , Dona Ningrum
Polinomial : Jurnal Pendidikan Matematika Vol. 4 No. 1 (2025)
Publisher : Papanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jp.v4i1.1136

Abstract

Penelitian ini bertujuan untuk mengembangkan media pembelajaran matematika berbasis etnomatematika menggunakan aplikasi Canva. Media pembelajaran ini dirancang untuk meningkatkan motivasi belajar siswa dalam memahami konsep matematika. Dengan menggunakan aplikasi Canva, media pembelajaran ini dapat dibuat dengan tampilan yang menarik dan interaktif. Metode penelitian yang digunakan adalah Systematic Literature Review. Hasil penelitian menunjukkan bahwa media pembelajaran ini dapat meningkatkan motivasi belajar siswa dan mempermudah pemahaman konsep matematika. Oleh karena itu, media pembelajaran ini dapat menjadi alternatif yang efektif dalam proses pembelajaran matematika.
THE EFFECT OF LEVERAGE, LIQUIDITY, INDEPENDENT COMMISSIONERS, AND FIRM SIZE ON FIRM VALUE: A STUDY OF IPO-LISTED HEALTHCARE COMPANIES IN INDONESIA FROM 2018 TO 2023 Muhammad Rizqi Syahri Romdhon; Silviana
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7105

Abstract

The purpose of this study is to investigate how company size, independent commissioners, leverage, and liquidity affect firm value in the healthcare industry listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023. Panel data regression using the Fixed Effect Model (FEM) approach is the analytical technique employed. With a total of 90 observations, the study sample comprises 15 organizations chosen through the use of purposive selection. Leverage has no discernible impact on business value, according to the findings. On the other hand, firm size, independent commissioners, and liquidity all significantly affect firm value. According to these results, investor views of business value are significantly influenced by internal characteristics including liquidity and corporate governance procedures, especially the existence of independent commissioners. The drivers of business value, particularly in the healthcare industry, are better understood by investors, corporate management, and scholars thanks to this study.
THE EFFECTIVENESS OF PRO-PEOPLE BUDGET IMPLEMENTATION: A STUDY ON THE GOVERNMENT OF WEST BANDUNG REGENCY Wanda; Silviana
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7263

Abstract

This study aims to examine the influence of Organizational Commitment, Budget Participation, and Leadership Style on the effectiveness of Pro poor Budgeting implementation in the Government of West Bandung Regency. The effectiveness of Pro poor Budgeting is crucial to ensure the budget allocation is targeted appropriately for poor and vulnerable communities. The research uses a quantitative approach with data collected through questionnaires distributed to 68 respondents from 34 regional government work units (SKPD) in West Bandung Regency. Data analysis is conducted using validity and reliability tests, along with multiple linear regression to test the hypotheses. The results show that all three variables simultaneously have a significant effect on the effectiveness of Pro poor Budgeting implementation, with a contribution of 95.7%. Individually, Organizational Commitment, Budget Participation, and Leadership Style also positively and significantly influence the effectiveness of the program. Organizational Commitment motivates employees to be responsible and innovative in budget management, while Budget Participation enhances ownership and accountability. Effective Leadership Style facilitates coordination and motivates employees in budget implementation. This study recommends that the Government of West Bandung Regency improve employee placement according to their competencies, provide flexibility in budget preparation, and strengthen program supervision to continuously enhance the effectiveness of Pro poor Budgeting.
Development of Rooftop Solar Power Plant (PLTS) on Parking Areas for EV Charging Station at Sumsel-8 Mine Mouth Power Plant Rendy Anggara, Gusti; Silviana; Yoyo Wardana, Asep
R.E.M. (Rekayasa Energi Manufaktur) Jurnal Vol 10 No 1 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/r.e.m.v10i1.1755

Abstract

The PLTU MT Sumsel-8, a coal-based power plant, has significant potential to implement renewable energy solutions to enhance energy efficiency and operational sustainability. One viable solution is the construction of a rooftop solar power plant (PLTS) in the parking area with an off-grid system. This system is designed with a capacity of 162 kWp to meet the electricity needs of supporting facilities at the power plant, such as lighting, cooling systems, and office operations. In addition to generating clean energy, the installation of solar panels on the parking lot roof also provides additional benefits, including vehicle protection from solar heat and the optimization of previously underutilized land. However, before implementing this system, a comprehensive feasibility study is required, encompassing technical, economic, and environmental evaluations. Simulation results using Helioscope software indicate that the proposed PLTS system with the stated capacity can generate 225.413,2 kWh of energy per year. Considering the energy storage capacity of electric vehicles, the simulation results suggest that the energy production can provide enough charging capacity for 7 to 8 vehicles per day for vehicles with battery capacity 77 to 82,5 kWh and up to 23 vehicles per day for smaller capacity battery which is 26,7 kWh. This study is expected to offer recommendations for the implementation of rooftop PLTS at PLTU and contribute to the strategy for sustainable energy options in Indonesia.
PENGARUH STRATEGI PEMBELAJARAN THINK TALK WRITE (TTW) TERHADAP KEMAMPUAN BERPIKIR KRITIS SISWA Silviana; Yulis Jamiah; Bistari; Sugiatno; Revi Lestari Pasaribu
JUMLAHKU: Jurnal Matematika Ilmiah STKIP Muhammadiyah Kuningan Vol 10 No 2 (2024): JUMLAHKU VOL.10 NO.2 2024
Publisher : Program Studi Pendidikan Matematika Universitas Muhammadiyah Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33222/jumlahku.v10i2.4241

Abstract

Penelitian ini bertujuan untuk menguji pengaruh strategi pembelajaran Think Talk Write (TTW) terhadap kemampuan berpikir kritis matematis siswa pada materi barisan dan deret aritmatika. Penelitian ini menggunakan metode kuantitatif jenis pre-eksperimen dengan desain one group pretest-posttest, untuk menganalisis perubahan kemampuan siswa sebelum dan sesudah penerapan strategi TTW. Subjek penelitian terdiri dari 32 siswa kelas X di SMKN 2 Pontianak yang dipilih melalui teknik purposive sampling. Pemilihan sampel ini didasarkan pada pertimbangan tertentu yang sesuai dengan tujuan penelitian. Data dikumpulkan melalui tes tertulis yang dirancang khusus untuk mengukur kemampuan berpikir kritis matematis siswa dengan menggunakan instrumen yang telah valid dan reliabel. Tes ini diberikan dua kali, yaitu pretest dan posttest penerapan strategi TTW dalam pembelajaran materi barisan dan deret aritmatika. Teknik analisis data penelitian ini meliputi uji normalitas, uji homogenitas, paired sample T-Test, dan uji N-Gain dengan menggunakan SPSS dan excel pada tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa penerapan strategi TTW secara signifikan meningkatkan kemampuan berpikir kritis matematis siswa. Analisis data menunjukkan rata-rata skor posttest meningkat dari kategori rendah menjadi sedang setelah penerapan strategi. Peningkatan ini mengindikasikan bahwa strategi TTW efektif dalam mengembangkan keterampilan berpikir kritis siswa dalam konteks matematika, khususnya pada materi barisan dan deret aritmatika. Berdasarkan temuan ini, dapat disimpulkan bahwa strategi TTW merupakan metode yang efektif untuk meningkatkan keterampilan berpikir kritis matematis siswa. Strategi TTW direkomendasikan bagi guru matematika karena dapat memperkuat kemampuan berpikir kritis siswa, mengembangkan pemahaman konsep matematika, dan meningkatkan kemampuan memecahkan masalah kompleks.
THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL INCLUSION ON MSME PERFORMANCE WITH FINANCIAL MANAGEMENT BEHAVIOR AS AN INTERVENING VARIABLE IN MSMES IN WEST JAVA PROVINCE Gyska Restiana, Nanda; Silviana
JURNAL SIGNAL Vol 13 No 1 (2025): JURNAL SIGNAL
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The number of MSME units in 2023 has increased, but the fact is that from this increase, MSME actors are less able to maintain their performance which has an impact on reducing their productivity, conceptually if the unit increases, the amount of production increases, but the gap phenomenon here is the lack of ability of MSME actors in managing their business, especially from the aspect of financial management. This study observes and analyzes using a descriptive quantitative approach which is defined as a tool to describe the situation and condition of their facts and symptoms obtained while the analytical tool used is using SEM using 400 SMEs in West Java. The results of the study state that financial literacy affects the performance of MSMEs, financial inclusion affects the performance of MSMEs, financial literacy affects the financial management behavior of MSME actors, financial inclusion has no effect on the financial management behavior of MSME actors, financial management behavior affects the performance of MSMEs, financial literacy affects the performance of MSMEs with financial management behavior as an intervening variable and financial inclusion affects the performance of MSMEs with financial management behavior as an intervening variable.
Nafkah Iddah After Divorce Hadith Perspective Silviana; Zulkifli; Nelli, Jumni
al-Battar: Jurnal Pamungkas Hukum Vol. 1 No. 1 (2024): April
Publisher : Yayasan Cendekia Gagayunan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15294666

Abstract

Alimony in this form is obligatory based on the Qur'an, the Sunnah and the consensus of scholars. When the two couples are both adults, it is the husband's obligation to provide food, clothing and housing for his wife and children in accordance with the social status of the couple and in accordance with the customs of the community in their place of residence. Iddah maintenance is everything that the husband gives to his divorced wife in the form of clothing, food and shelter. The time of giving alimony is during the iddah period and if the ex-wife has visited her iddah period, it means that the responsibility of the husband who provides alimony is over. The research on "Nafkah Iddah Post Divorce" is a literature review. In this study, the researchers took discussions from books, journals, magazines, or articles that discussed Post-Divorce Iddah Alimony. While this method of approach, the researcher uses an approach method that is viewed from the hadith perspective. In this research we use a hadith perspective review.
Co-Authors Abdulloh Hanif, Abdulloh Alvianto, Yudha Andy Hardianto Arie Restu Wardhani Arsyah, Deni Asep Sunarya Berliana Karlinda Bistari Budiono, Herlina Chauliah Fatma Putri Fatma Putri, Chauliah Fenty Fajarwati Fitra Nur Rahima Fitri Sukmawati Galuh Zuhria Kautzar Gyska Restiana, Nanda Hardianto, Andi Hartanto, Albertus Niko Kristian Intan Mauludina Irianada, Syahroni Wahyu Jumni Nelli Laila Fitriani Mawardi , Dona Ningrum Muhammad Rizqi Syahri Romdhon Pasaribu, Revi Lestari Purnama Rendy Anggara, Gusti Shaleh , Khairul Sugiatno . Suryaningsih, Gita Ayu Wanda Widjaja, Oey Hannes Yoyo Wardana, Asep Yulis Jamiah Yusran, Abdul Wahid Zulkifli