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All Journal KOLONI Journal of Innovative and Creativity COSMOS
Febrianti, Suci
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Civil Engineering, Building, Construction & Architecture Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Minat Belajar Matematika Siswa Kelas XII TKJ Di SMK Pembina Bangsa Bukittinggi Febrianti, Suci; Aniswita, Aniswita; Fernandes, Rio
KOLONI Vol. 1 No. 4 (2022): DESEMBER 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v1i4.350

Abstract

Student learning interest is a willingness or desire in students to learn something. When students have a high interest in learning mathematics they will study as best they can at school or at home, conversely if students lack a high interest in learning mathematics they are not enthusiastic about learning mathematics, this has implications for low learning outcomes in mathematics. The author describes the interest in learning mathematics in class XII TKJ students at the Pembina Bangsa Vocational School, Bukittinggi. The subjects used were 19 class XII TKJ students at Pembina Bangsa Vocational High School Bukittinggi and a math teacher for XII TKJ class at Pembina Bangsa Vocational High School Bukittinggi. Research data was collected using interviews and questionnaires. Questionnaire data on interest in learning mathematics in class XII TKJ students at the Pembina Bangsa Vocational High School Bukittinggi as a whole obtained a percentage of 90% which was classified as very high. Students enjoy learning mathematics, are actively involved when learning activities take place, feel interested in learning mathematics and focus when learning mathematics takes place. In the first indicator, namely students' enjoyment in learning mathematics, a percentage of 89% is classified as very high, in the second indicator, namely attention students when participating in mathematics learning obtain a percentage of 90% which is classified as very high, on the third indicator, namely student interest when learning mathematics obtains a percentage of 92% which is classified very high, and on the fourth indicator, namely student involvement when learning mathematics obtains a percentage of 90% which classified as very high. Keywords: Interest, Learning, Mathematics
LAPORAN PENELITIAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA USAHA MIKRO KECIL MENENGAH (UMKM) TEH POCI MAK RAJE Agnesia, Fiona; Febrianti, Suci; Herawati, Salsa; Rikayana, Hadli Lidya
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5975

Abstract

Micro, Small, and Medium Enterprises (MSMEs) constitute the primary pillar of the Indonesian economy, significantly contributing to the Gross Domestic Product (GDP) and national employment. However, many MSMEs, exemplified by the Teh Poci Mak Raje unit, struggle with fundamental financial management issues. Their current system is often rudimentary, relying only on daily cash flow records and lacking formal financial statements compliant with accounting standards. This deficiency compromises the accurate calculation of net profit, hinders performance evaluation, and limits credibility for accessing formal financing. To bridge this gap, the Indonesian Accountants Association (IAI) issued the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in 2016, specifically designed to simplify the preparation of reliable and relevant financial statements for MSMEs. This study aims to determine the true financial condition of the Teh Poci Mak Raje MSME through the implementation of SAK EMKM. A descriptive qualitative and quantitative methodology was employed using a naturalistic approach. Data was collected via direct observation, in-depth interviews with the owner (Mrs. Eka), and documentation of transaction data. The findings demonstrate a successful transformation from simple record-keeping to formal financial reporting. The resultant reports for the 2025 period the Statement of Financial Position, Statement of Profit or Loss, and Notes to the Financial Statements (CALK) were compiled following a full accounting cycle, including journalizing, posting, and adjustments for depreciation and Cost of Goods Sold calculation. The research concludes that implementing SAK EMKM provides the MSME with a systematic, structured, and accurate financial overview. This is crucial for informed managerial decision-making and is vital for strengthening the competitiveness and long-term sustainability of MSMEs in the modern economic environment.
Analisis Pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Kiru-Kiru, Kabupaten Barru: Analysis of the Development of Micro, Small, and Medium Enterprises (UMKM) in Kiru-Kiru Urban Village, Barru Regency Putri, Deasy Soraya A Aminartha; Syah, Firman; Amaliah, Izzatul; Febrianti, Suci
COSMOS : Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi Vol 3 No 1 (2025): Desember-Januari
Publisher : PUSDATIN Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18172814

Abstract

Micro, Small, and Medium Enterprises (UMKM) play a strategic role in driving local economic growth and improving community welfare. This study aims to analyze the conditions, challenges, and development strategies of UMKM in Kiru-Kiru Village, Soppeng Riaja District, Barru Regency in 2025. This research employs a qualitative descriptive approach supported by quantitative data. Data collection techniques were conducted through observation, interviews, and distributing questionnaires to UMKM actors. The obtained data were analyzed descriptively and thematically. The results indicate that UMKM in Kiru-Kiru Village are dominated by family-based micro-enterprises with limited production capacity and high dependency on the local market. The main obstacles faced include capital limitations and lack of access to formal financing, low managerial skills, and minimal utilization of digital marketing. Furthermore, guidance from the government and local institutions remains incidental and has not been followed by continuous mentoring. Nevertheless, UMKM in Kiru-Kiru Village possess significant development potential through human resource capacity building, the utilization of digital technology, and institutional strengthening of business groups or UMKM clusters.
Co-Authors Agnesia, Fiona Amaliah, Izzatul Aniswita Fernandes, Rio Firman syah, Firman Hadli Lidya Rikayana Herawati, Salsa Putri, Deasy Soraya A Aminartha