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The Role of Accounting Information Systems in Supporting Sustainable Business (Study In Wonosobo Cut Flower MSMEs Lestari, Fitri Ayu; Wulandari, Hetik; Noviyanto, Puji; Widyawati, Ira Nurviana; Susilowati, Nurdian
Economic Education Analysis Journal Vol 10 No 3 (2021): Economics Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i3.49575

The purpose of this study was to examine the business strategy of Micro, Small and Medium Enterprises (MSMEs), the role of accounting information systems in supporting sustainable business, and the constraints on the use of accounting information systems. This type of research was a case study on Cut Flower SMEs in Wonosobo Regency. The sampling technique used purposive sampling with five informants of SMEs, cut flowers of chrysanthemum and kalili. Data collection techniques used documentation studies and in-depth interviews. The collected data was then analyzed by using data analysis developed by Miles and Huberman. MSME actors set a product differentiation business strategy to increase sales turnover. Here, Accounting information systems had a role for business decision making so that investors could include their capital and customer trust. The obstacle to the implementation of the accounting information system was that there was no clear division of tasks between employees and owners so that all business activities were carried out together. This research contributed to the development of sustainable business theory in order to obtain a model of the existence of SMEs during the pandemic that could be used as material for business decision making.

The Role of Accounting Information Systems in Supporting Sustainable Business (Study In Wonosobo Cut Flower MSMEs Lestari, Fitri Ayu; Wulandari, Hetik; Noviyanto, Puji; Widyawati, Ira Nurviana; Susilowati, Nurdian
Economic Education Analysis Journal Vol 10 No 3 (2021): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v10i3.49575

The purpose of this study was to examine the business strategy of Micro, Small and Medium Enterprises (MSMEs), the role of accounting information systems in supporting sustainable business, and the constraints on the use of accounting information systems. This type of research was a case study on Cut Flower SMEs in Wonosobo Regency. The sampling technique used purposive sampling with five informants of SMEs, cut flowers of chrysanthemum and kalili. Data collection techniques used documentation studies and in-depth interviews. The collected data was then analyzed by using data analysis developed by Miles and Huberman. MSME actors set a product differentiation business strategy to increase sales turnover. Here, Accounting information systems had a role for business decision making so that investors could include their capital and customer trust. The obstacle to the implementation of the accounting information system was that there was no clear division of tasks between employees and owners so that all business activities were carried out together. This research contributed to the development of sustainable business theory in order to obtain a model of the existence of SMEs during the pandemic that could be used as material for business decision making.

Analisis penilaian kinerja keuangan dengan pendekatan economic value added dan Market value added pada perusahaan telekomunikasi yang terdaftar di BEI tahun 2020-2022 Lestari, Fitri Ayu; Musriati, Titik; Priantono, Seger
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 2 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i2.2066

This study aims to determine the financial performance of telecommunications companies listed on the Indonesia stock exchange using EVA and MVA methods. This type of research is quantitative descriptive, with variables consisting of EVA and MVA. The population in this study is telecommunications companies listed on the IDX. Sample selection using purposive sampling and eleven companies were selected that met the criteria set by the researcher. Data is sourced from secondary data with a collection method using documentation. The results showed that there are ten companies whose Economic Value Added (EVA) value is positive or > 0, so it is said to be able to create economic added value for the company so that financial performance can be said to be good and there are seven companies that have a Market Value Added (MVA) value or > 0 indicating that the company is able to provide market added value for its shareholders so that financial performance can be said to be good. This study aims to determine the financial performance of telecommunications companies listed on the Indonesia stock exchange using EVA and MVA methods. This type of research is quantitative descriptive, with variables consisting of EVA and MVA. The population in this study is telecommunications companies listed on the IDX. Sample selection using purposive sampling and eleven companies were selected that met the criteria set by the researcher. Data is sourced from secondary data with a collection method using documentation. The results showed that there are ten companies whose Economic Value Added (EVA) value is positive or > 0, so it is said to be able to create economic added value for the company so that financial performance can be said to be good and there are seven companies that have a Market Value Added (MVA) value or > 0 indicating that the company is able to provide market added value for its shareholders so that financial performance can be said to be good.

Optimizing Scientific Literacy Through Differentiated Instruction Based on Problem Based Learning (PBL) in Grade VII Students at SMP Negeri 7 Tidore Kepulauan Lestari, Fitri Ayu; Ismail, Agus R. Hi.; Faradina, Faradina; Ihsan, Ikhlashul
International Journal of Education, Information Technology, and Others Vol 8 No 2 (2025): International Journal of Education, information technology and others
Publisher : Peneliti.net

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

This study aims to improve students’ science literacy at SMP Negeri 7 Tidore Kepulauan through the implementation of differentiated learning based on Problem Based Learning (PBL). The research design used is a quasi-experiment with a pretest-posttest control group. The research sample consisted of two groups: the experimental group, which implemented differentiated learning based on PBL, and the control group, which followed conventional instruction. Data were collected through science literacy tests, classroom observations, and interviews. The analysis results showed a significant improvement in science literacy among students in the experimental group compared to the control group. The average post-test score of the experimental group reached 82.30, while the control group scored 67.46. The independent sample t-test showed a significant difference between the two groups (p < 0.05). These findings indicate that the differentiated PBL approach is effective in optimizing students’ science literacy skills. The implications of this research support the implementation of learning strategies that are responsive to students’ needs within the context of the Merdeka Curriculum.

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