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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
ANALISIS SEKAT UKUR SEGIEMPAT PADA PENGUJIAN POMPA AIR Nurhayati, Emmy; Usman, Mukhamad Khumaidi; Akhmadi, Amin Nur; Lestari, Fitri Ayu
Nozzle : Journal Mechanical Engineering Vol 11, No 2 (2022): Nozzle : Journal Mechanical Engineering
Publisher : Politeknik Harapan Bersama Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/nozzle.v11i2.5856

Abstract

Kota besar denga pemukiman yang padat membuat banyak genangan air yang tinggi hal ini disebabkan karena curah hujan yang tinggi serta resapan air tanah yang kurang dan banyaknya sampah yang menyumbat saluran air, untuk menanggulangi banjir dengan cepat salah satunya dengan cara memompa air agar cepat surut, tentunya dengan pompa air debit besar, untuk mendapatkan pompa air yang debitnya besar perlu dilakukannya pengujian debit pompa air dengan cara menganalisis pompa air menggunakan alat skat ukur segi empat, dengan metode ini nilai debit air yang dihasilkan oleh pompa air dapat diketahui. hasil perhitungan ketinggian air menggunakan skat ukur berbentuk segiempat pada ketinggian 9,5 cm didapatkan debit air sebesar 15.175,06 liter/menit.
Pengaruh Kesadaran Metakognitif dan Minat Belajar Terhadap Hasil Belajar Siswa Kelas XI Ipa SMA Negeri 4 Kota Bau-Bau Ihsan, Ikhlashul; Mustafa, Irfandi R. Hi; Faradina, Faradina; Lestari, Fitri Ayu
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 10 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12144227

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran metakognitif dan minat belajar terhadap hasil biologi siswa kelas XI IPA SMA Negeri 4 Kota Bau-bau. Jenis penelitian ini adalah penelitian expost facto dan bersifat korelasional yang dilakukan untuk meneliti variabel yang telah terjadi tanpa perlu memberikan perlakuan terhadap variabel tersebut. Variabel penelitian terdiri dari variabel bebas kesadaran metakognitif (X1), minat belajar (X2) dan variabel terikat yaitu hasil belajar (Z). Sampel penelitian ini adalah seluruh siswa kelas XI IPA SMA Negeri 4 Kota Bau-bau. Sampel penelitian terpilih dengan dengan teknik Proporsional. Penelitian ini dilaksanakan pada bulan Januari - Maret 2024. Data yang diperoleh dari sampel penelitian berupa data kuantitatif. Data tersebut dianalisis dengan dua macam teknik analisis statistik, yaitu analisis statistik deskriptif dan analisis statistik inferensial dengan metode analisis jalur (Path Analysis) dengan bantuan program SPSS (Statistical Package for Social Science) versi 25 for windows. Hasil penelitian ini menunjukkan bahwa kesadaran metakognitif dan minat belajar berpengaruh positif dan signifikan terhadap hasil belajar siswa kelas XI IPA SMA Negeri 4 Kota Bau-bau.
STUDI ANALISIS ION LOGAM Hg(II) DENGAN ASAM TANAT SECARA SPEKTROFOTOMETRI ULTRAUNGU-TAMPAK Lestari, Fitri Ayu; Supriyanto, R.; Juliasih, Ni Luh Gede Ratna; Kiswandono, Agung Abadi
Analit : Analytical and Environmental Chemistry Vol. 4, No. 02 October (2019) Analit : Analytical and Environmental Chemistry
Publisher : Jurusan Kimia FMIPA Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/aec.v4i2.2019.p42-49

Abstract

Telah dilakukan studi analisis ion logam Hg(II) dengan asam tanat secara spektrofotometri ultraungu-tampak.  Studi ini dilakukan untuk mengetahui panjang gelombang maksimum kompleks Hg(II)-asam tanat pada pH optimum, konsentrasi optimum, volume optimum dan waktu kestabilan.  Hasil penelitian menunjukan, bahwa panjang gelombang maksimum untuk kompleks Hg(II)-asam tanat adalah 420 nm pada pH 9, dengan perbandingan stoikiometri variasi konsentrasi Hg(II) : asam tanat yaitu 1:4, dengan perbandingan stoikiometri variasi volume Hg(II) : asam tanat 1:1 dan mencapai waktu kestabilan setelah 40 menit.  Validasi metode pembentukan kompleks Hg(II)-asam tanat diperoleh nilai r sebesar 0,9995, nilai LoD dan LoQ yang diperoleh sebesar 0,00019 dan 0,00065, nilai pesisi dengan %RSD sebesar 0,8732%, serta nilai akurasi dengan % recovery yang diperoleh yaitu 99,45%.http://dx.doi.org/10.23960/aec.v4.i2.2019.p42-49