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All Journal Jurnal Vokasi Jurnal Tekinkom (Teknik Informasi dan Komputer) Jurnal Inovasi Akuntansi Jurnal Ilmiah Ekonomi Terpadu
Sara, Fahmi
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Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

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RANCANG BANGUN APLIKASI GAME EDUKASI MENYUSUN HURUF (SCRAMBLE LETTER) BAHASA INGGRIS BERBASIS ANDROID UNTUK MENINGKATKAN KOSAKATA TINGKAT SD Ahkam, Mizanul; Melisa, Anis; Kurniawati, Kurniawati; Umran, Munzir; Elfisa, Elfisa; Jakfar, Abu Bakar; Sara, Fahmi
Jurnal Teknik Informasi dan Komputer (Tekinkom) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/tekinkom.v8i1.2394

Abstract

The limited mastery of English vocabulary among elementary school students often becomes a barrier to their language learning progress, highlighting the need for engaging and interactive learning media. This study aims to develop an Android-based educational game application named Scramble Letter as an alternative tool to support vocabulary acquisition. The application was developed using Unity with an attractive interface and progressive gameplay consisting of Easy, Medium, and Hard levels. The research employed an experimental approach through observation, functional testing on various Android devices, and questionnaires administered to 21 elementary school students. The results revealed that over 90% of respondents agreed the application increased their learning motivation, enriched vocabulary, and improved spelling comprehension. In addition, functional testing demonstrated that the game operated stably without significant technical issues. These findings indicate that the Scramble Letter game is feasible and effective as a technology-based learning medium to enhance English vocabulary mastery among young learners.
Penerapan Akuntansi Murabahah Pada Koperasi Konsumen Syariah Politeknik Aceh (KOPMENSYAPA) Abthahi, Muhammad; Fauziah, Sri Rani; Sara, Fahmi; Nazalia, Roza
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 5, No 1 (2025): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v5i1.11764

Abstract

This study examines murabahah accounting in recognition, measurement, presentation, and disclosure at the Sharia Consumer Cooperative of Aceh Polytechnic (Kopmensyapa) using Financial Accounting Standards Statement (PSAK) 102. This study uses qualitative and descriptive methods. Data collection was carried out by observation, interviews, and documentation from primary and secondary sources. The results of the analysis found that the management of Kopmensyapa's murabahah accounting violated PSAK 102. First, Kopmensyapa's murabahah accounting process violated PSAK 102 because there was no accounting or inventory recording for recognition and measurement. Second, there was no accounting recording for recognition and measurement or murabahah inventory. Second, murabahah receivables were presented at net realizable value, and the pending margin was not deducted (counter-account). Third, the financial statements' disclosure of murabahah receivables does not include a report on the origin and allocation of zakat monies or the source and utilization of charitable contributions
Pengaruh Beban Pajak, Non Debt Tax Shield Terhadap Struktur Modal Pada Perusahaan Tekstil dan Garmen Ramadhan, Rizki; Sara, Fahmi; Rosnidar
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11534

Abstract

This study aims to examine the influence of tax burden and non-debt tax shield on the capital structure of Textile and Garment companies listed on the IDX for the period 2020-2022. Capital structure is an important aspect of corporate financial management, and understanding the factors that influence it can help companies make optimal financing decisions. The research method used is a quantitative approach with multiple regression analysis. The population of this study consists of textile and garment companies listed on the Indonesia Stock Exchange. The data tested is secondary data obtained from the company's annual financial statements for the period 2020-2022 using the SPSS version 25 test. The research results show that the tax burden has no significant effect on the capital structure, whereas the non-debt tax shield has a significant effect on the capital structure.
Penguatan Keterampilan Teknis Guru MI Hafizh Cendekia dalam Otomatisasi Nilai Rapor Guna Peningkatan Efisiensi Kerja Administratif Sari, Dewi Maya; Fitriani, Naria; Mislinawati, Mislinawati; Kadriyani, Emilda; Fauziah, Sri Rani; Rudianto, Totok; Ramadhan, Rizki; Arfiani, Mutia; Rismadi, Rismadi; Sara, Fahmi
Jurnal Vokasi Vol 9, No 3 (2025): November
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v9i3.7909

Abstract

Tingginya beban kerja administratif guru di Madrasah Ibtidaiyah (MI) seringkali menghambat fokus mereka pada pengembangan kualitas pedagogis. Permasalahan utama yang dihadapi oleh 30 guru MI Hafizh Cendekia adalah inefisiensi waktu yang disebabkan oleh proses penyusunan Laporan Hasil Belajar (Rapor) yang masih manual dan rentan kesalahan. Kegiatan pengabdian ini bertujuan untuk memperkuat keterampilan teknis guru dalam otomatisasi penilaian rapor guna meningkatkan efisiensi kerja administratif. Metode yang digunakan adalah Workshop Hands-on yang diikuti dengan pendampingan intensif (coaching) terfokus pada aplikasi Microsoft Excel. Materi inti pelatihan meliputi penguasaan formula lanjutan seperti VLOOKUP dan IF Majemuk untuk konversi nilai ke predikat otomatis. Hasil evaluasi menunjukkan adanya peningkatan kompetensi yang sangat signifikan, terbukti dari kenaikan rata-rata skor post-test 83,5% dibandingkan pre-tes 41,25%. Luaran utama kegiatan adalah terciptanya Template Rapor Digital Otomatis yang berhasil diimplementasikan oleh seluruh peserta. Penerapan sistem otomatisasi ini berdampak langsung pada efisiensi kerja, di mana waktu pengolahan rapor dapat direduksi hingga 75%. Dengan demikian, inisiatif ini berhasil menjembatani kesenjangan digital di lingkungan mitra dan memberikan solusi praktis untuk mengurangi beban administratif, memungkinkan guru lebih fokus pada esensi pengajaran.
Co-Authors Abthahi, Muhammad Ahkam, Mizanul Arfiani, Mutia Dewi Maya Sari Elfisa, Elfisa Jakfar, Abu Bakar Kadriyani, Emilda Kurniawati Kurniawati Melisa, Anis Mislinawati, Mislinawati Naria Fitriani Nazalia, Roza Rismadi, Rismadi Rizki Ramadhan Rizki Ramadhan Rosnidar Rudianto, Totok Sri Rani Fauziah, Sri Rani Umran, Munzir