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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Bioterdidik: Wahana Ekspresi Ilmiah Daya Saing : Jurnal Ilmu Manajemen Jurnal Pengabdian UntukMu NegeRI Accounting and Management Journal JASS (Journal of Accounting for Sustainable Society) Science Midwifery Siyasatuna Jurnal Ilmiyah Mahasiswa Siyasah Syariyyah Jurnal Ilmiah Raflesia Akuntansi Predestinasi International Archives of Medical Sciences and Public Health International Archives of Medical Sciences and Public Health Jurnal Pendidikan dan Pembelajaran Sekolah Dasar (JPPSD) Healthy Tadulako Journal (Jurnal Kesehatan Tadulako) Health Safety Environment Journal GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Agroteknologi Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Trends in Accounting Research Research of Accounting and Governance ENVIBILITY: Journal of Environmental and Sustainability Studies Jurnal Kajian Islam dan Sosial Keagamaan Jurnal Riset Multidisiplin : Agrisosco RESPON Jurnal Ilmiah Mahasiswa Ilmu Komunikasi Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat ISEI Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Cermin Dunia Kedokteran Health Safety Environment Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Agustiawan, Agustiawan
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MENINGKATKAN KEMAMPUAN MEMBACA NYARING MELALUI METODE MODELLING THE WAY PADA SISWA KELAS III UPT SPF SD Percontohan PAM Hartina, Siti; Usman, Hikmawati; Agustiawan, Agustiawan
JPPSD: Jurnal Pendidikan dan Pembelajaran Sekolah Dasar Vol 4, No 3 (2025): Januari
Publisher : Universtas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jppsd.v4i3.66359

Abstract

Penelitian ini dilakukan dengan tujuan meningkatkan keterampilan membaca Nyaring Melalui Metode Modelling The Way Pada Siswa Kelas” III UPT SPF SDN Percontohan PAM. Program Studi Pendidikan Profesi Guru Universitas Makassar. Penelitian ini adalah untuk mengetahui peningkatan kemampuan membaca nyaring siswa melalui metode Modelling The Way. Jenis penelitian ini menggunakan Penelitian Tindakan Kelas (PTK). Penelitian ini dilaksanakan pada Juli 2024 Dengan langkah perencanaan, pelaksanaan, pengamatan dan refleksi dilaksanakan dengan dua siklus. Penelitian ini dilaksanakan pada kelas III UPT SPF SDN Percontohan PAM. Hasil  penelitian ini menunjukkan bahwa Metode Modelling The Way dapat meningkatkan kemampuan membaca nyaring siswa diketahui dari hasil tes sikus 1 dan siklus 2 yang menunjukkan peningkatan dengan nilai rata-rata 52,56%, dan siklus 2 dengan nilai rata-rata. 
Peningkatan Hasil Belajar IPAS Melalui Model Pembelajaran Inkuiri Kelas IV Alexandria UPT SPF SDN Percontohan PAM Kota Makassar Sura', Widia Riski; Usman, Hikmawati; Agustiawan, Agustiawan
JPPSD: Jurnal Pendidikan dan Pembelajaran Sekolah Dasar Vol 4, No 3 (2025): Januari
Publisher : Universtas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jppsd.v4i3.66343

Abstract

Penelitian ini bertujuan untuk mengetahui peningkatan hasil belajar IPAS melalui model pembelajaran inkuiri kelas IV Alexandria UPT SPF SDN Percontohan PAM Kota Makassar. Jenis penelitian yang digunakan ialah penelitian Tindakan kelas (PTK) yang dirancang dalam dua siklus yaitu siklus I dan siklus II. Subjek di dalam penelitian ini adalah semua siswa kelas IV Alexandria yang berjumlah 27 orang. Instrument yang digunakan adalah lembar observasi guru dan siswa serta lembar tes. Teknik pengumpulan data dalam penelitian ini adalah observasi, tes, dan dokumentasi. Hasil penelitian menunjukkan bahwa terjadi peningkatan hasil belajar IPAS melalui model pembelajaran inkuiri kelas IV Alexandria di UPT SPF SDN Percontohan PAM Kota Makassar. Keberhasilan siswa pada siklus I sebesar 29,62% sedangkan tingkat keberhasilan yang dicapai pada siklus II mengalami peningkatan menjadi 77,77% atau hampir seluruh siswa dinyatakan berhasil dalam mata pelajaran IPAS melalui penggunaan model pembelajaran inkuiri.
Pengaruh Sistem Informasi Manajemen Dan Akuntansi Manajemen Terhadap Pengambilan Keputusan Pada PT Alfa Scorpii Pekanbaru Susandi, Eko; Rodiah, Siti; Agustiawan, Agustiawan
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.405

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi manajemen dan akuntansi manajemen terhadap pengambilan keputusan. Penelitian ini menggunakan metode pengumpulan data berupa penyebaran kuesioner. Populasi dalam penelitian ini adalah staf yang berhubungan dengan pengambilan keputusan yang ada di PT Alfa Scorpii Pekanbaru yang berjumlah 49 orang. Teknik pengambilan sampel dalam penelitian ini menggunakan metode sampling jenuh sehingga jumlah sampel sama dengan jumlah populasi yaitu 49 orang. Penelitian ini menggunakan analisis regresi linear berganda dengan bantuan SPSS 25. Hasil dari penelitian menunjukkan bahwa sistem informasi manajemen dan akuntansi manajemen berpengaruh terhadap pengambilan keputusan
Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Efektivitas Pengendalian Piutang Fajri, Muhammad; Agustiawan, Agustiawan; Samsiah, Siti
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.494

Abstract

The reason for conducting this research is because of the problem of instability of uncollectible receivables, with the total receivables that should be collected at PT. Sukses Bersama Motor. There are still unpaid receivables caused by clients who are often late and pass the deadline in making payments. This study aims to determine the influence of accounting information systems and internal control on the effectiveness of receivables control (case study at PT. Sukses Bersama Motor). This type of research is quantitative research. Data analysis uses multiple linear regression analysis method with the effectiveness of receivables control as the dependent variable and two independent variables, namely accounting information systems and internal control. The research sample was 36 respondents. The results of this study state that the accounting information system variable affects the effectiveness of receivables control. Internal control affects the effectiveness of receivables control
Factors Associated With Complaints of Disorders Hearing In Workers In The Machine Section of PT. Fertilizer Iskandar Muda Lhokseumawe In 2022 Fhitriana Pakpahan, Suzan; Nasution, Siti Khairunnisa; Hutagalung, Suzanne C.; Agustiawan, Agustiawan
International Archives of Medical Sciences and Public Health Vol. 5 No. 1 (2024)
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/iamsph.v5i1.851

Abstract

Introduction: Technological advances in the machinery sector, have succeeded in creating a variety of machine products that in operation often produce noise that must be faced by employees in doing work. Objective: The purpose of this study was to determine the factors associated with complaints of hearing loss in workers at PT. Pupuk Iskandar Muda Lhokseumawe. Method: This study used descriptive with a cross sectional approach. The study population was all workers as many as 200 workers with a sample of 133 workers taken using simple random sampling techniques. Data analysis using univariate, bivariate analysis with statistical logistic regression tests. Results: The variables worker age = 0.000, length of exposure = 0.000, working period = 0.000, noise intensity = 0.000, ear protection equipment = 0.000, which means worker age, length of exposure, noise intensity, ear protection equipment (APT). Conclusion: This study is that there is a relationship between worker age, length of exposure, length of service, noise intensity and ear protection equipment with complaints of hearing loss in machine part workers. It is expected that workers can comply with the regulations set by the factory and pay more attention to occupational safety and health.
Factors Associated With Complaints of Disorders Hearing In Workers In The Machine Section of PT. Fertilizer Iskandar Muda Lhokseumawe In 2022 Fhitriana Pakpahan, Suzan; Nasution, Siti Khairunnisa; Hutagalung, Suzanne C.; Agustiawan, Agustiawan
International Archives of Medical Sciences and Public Health Vol. 5 No. 1 (2024)
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/iamsph.v5i1.851

Abstract

Introduction: Technological advances in the machinery sector, have succeeded in creating a variety of machine products that in operation often produce noise that must be faced by employees in doing work. Objective: The purpose of this study was to determine the factors associated with complaints of hearing loss in workers at PT. Pupuk Iskandar Muda Lhokseumawe. Method: This study used descriptive with a cross sectional approach. The study population was all workers as many as 200 workers with a sample of 133 workers taken using simple random sampling techniques. Data analysis using univariate, bivariate analysis with statistical logistic regression tests. Results: The variables worker age = 0.000, length of exposure = 0.000, working period = 0.000, noise intensity = 0.000, ear protection equipment = 0.000, which means worker age, length of exposure, noise intensity, ear protection equipment (APT). Conclusion: This study is that there is a relationship between worker age, length of exposure, length of service, noise intensity and ear protection equipment with complaints of hearing loss in machine part workers. It is expected that workers can comply with the regulations set by the factory and pay more attention to occupational safety and health.
Analisis Pengaruh Sistem Akuntansi Dalam Pengendalian Barang Dagang Pada CV Bina Puskud Mandiri Safitri, Ersha Wiriani; Agustiawan, Agustiawan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.7807

Abstract

Tujuan dari penelitian ini adalah untuk menguji bagaimana sistem akuntansi mempengaruhi pengendalian barang dagangan di CV Bina Puskud Mandiri. Menjaga arus barang yang konsisten, mengurangi kerugian karena kesalahan pencatatan atau kehilangan barang, dan memastikan efektivitas operasi bisnis, semuanya bergantung pada pengendalian barang dagangan yang efektif. Sistem akuntansi yang diterapkan oleh bisnis tersebut diteliti dalam penelitian ini untuk menentukan seberapa besar sistem tersebut membantu dalam manajemen dan pengendalian inventaris. Temuan penelitian ini menunjukkan bahwa penerapan sistem akuntansi yang baik akan sangat meningkatkan akurasi pencatatan stok, meningkatkan kontrol internal, dan memfasilitasi pengambilan keputusan manajemen inventaris yang lebih akurat.
CAS-Plan: Civitas Academic of School - Differentiated Learning to Optimize Science Learning Oriented to Increasing Scientific Literacy in Class VII-B of SMP IT Ar Raihan Bandar Lampung Prayoga, Angga; Romli, Sunaryo; Agustiawan, Agustiawan; Yusuf, Eka Yustian; Misuri, Misuri
Jurnal Bioterdidik: Wahana Ekspresi Ilmiah Vol 11, No 2 (2023): Jurnal bioterdidik
Publisher : Universitas Lampung

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

Abstract

This research aims to determine the effectiveness of using CAS-Plan to improve students' scientific literacy skills in science learning. This Classroom Action Research was carried out on students in class VII-B SMP IT Ar Raihan Bandar Lampung which consisted of 24 students. Data on mastery of scientific literacy was collected using scientific literacy test instruments using test instruments that have been tested for validity, and reliability and have good distinguishing power. PTK is carried out in 2 cycles. In each cycle, there are two learning meetings. This research is declared successful if it meets all the specified criteria, namely (1) the student's scientific literacy test results increase from the previous cycle, (2) the student's mastery of scientific literacy skills is ≥ 75, class completion reaches ≥ 85% and the average score class ≥ 80. The results showed that 9 out of 24 students completed the scientific literacy of students before the action (pre-cycle) (37.5%), the class average was 58.0. After the action was taken, the results of the scientific literacy test showed that 22 students had completed it (91.6%), with a class average of 87.5. So, based on the research results, it can be concluded that the use of CAS-Plan in science learning has proven effective in increasing students' scientific literacy.
Komunikasi Visual Pada Media Sosial X Dalam Membentuk Persepsi Gen Z Terhadap Konflik Palestina-Israel Agustiawan, Agustiawan; Zelfia, Zelfia
RESPON JURNAL ILMIAH MAHASISWA ILMU KOMUNIKASI Vol. 6 No. 2 (2025)
Publisher : UNIVERSITAS MUSLIM INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/respon.v6i2.294

Abstract

Media sosial X telah menjadi salah satu menjadi salah satu sumber informasi utama bagi Gen Z untuk memahami Konflik Palestina Israel. Konflik Palestina Isarel merupakan isu kompleks dan berkepanjangan. Penelitian ini bertujuan untuk mengetahui peran media sosial X dalam membentuk persepsi Gen Z terhadap konflik Palestina – Israel dan untuk mengetahui Persepsi Gen Z terkait isu tersebut. Metode penelitian yang digunakan adalah metode kualitatif dengan teknik pengumpulan data melalui observasi virtual, wawancara, dan dokumentasi dan teknik analisis data menggunakan model Miles dan Huberman. Hasil penelitian ini menunjukkan bahwa media sosial X memiliki peran yang sangat penting dalam membentuk persepsi Gen Z terhadap konflik Palestina dan Israel, dimana X berperan sebagai wadah untuk mengekspresikan pandangan dan sebagai sumber Informasi Gen Z terhadap konflik yang terjadi antara Palestina dan Israel, baik melalui penyebaran informasi, narasi visual maupun interaksi antara pengguna. Faktor algoritma, selektivitas sumber, serta keterlibatan emosional pengguna turut mempengaruhi cara pandang Gen Z terhadap konflik tersebut. Kesimpulan dari penelitian menegaskan bahwa media sosial X bukan hanya sebagai alat komunikasi, tetapi juga arena pembentukan opini publik yang kuat dikalangan generasi Z dalam isu-isu global seperti konflik Palestina dan Israel.
Literatur Review: Analisis Etika dan Kode Etik Profesi Akuntan Dalam Praktik Perpajakan ilham, annisa puteeri; Icha Nurfadhilla; Yustin Giftiani; Naiya Aulia Putri; Agustiawan, Agustiawan
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.279

Abstract

Tax accountants have a responsibility to ensure that the tax liabilities reported are accurate and in accordance with applicable regulations. This responsibility includes presenting correct and complete information, as well as avoiding fraudulent practices. To maintain public trust, tax accountants need to improve their professional competence and comply with the applicable code of ethics. This study aims to analyze ethical behavior and the application of the code of ethics in the practice of tax accountants. The method used in this study is qualitative descriptive with a systematic literature review approach. The results of the study show that tax accountants who adhere to the code of ethics can increase public trust in their profession. With the right understanding and application of the code of ethics, the behavior of tax accountants can become more ethical, thereby supporting the creation of good tax governance and increasing public compliance with tax obligations.
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Afriana, Nurhayati Amrullah Amrullah Angga Prayoga Antariksa, Putri Mayang Sari Apriyanti, Panca Arman Arman Asriani Asriani, Asriani Aulia, M.Reza Azani, Nazwira Budiman, Cecep Dewi, Titis Puspita Elsyahpitri, Sonia Fahma, Hilmia Farhan Anugrah Qodafi Febri, Yolanda Aryan Fhitriana Pakpahan, Suzan Fionasari, Dwi Fomandes, Zyqro Milid Halimang, St. Hardiyanti, Dwi Hartina, Siti Hisbullah Hisbullah Hutagalung, Lenny A. F. Hutagalung, Suzanne C. Icha Nurfadhilla Iksan Abdiman ilham, annisa puteeri Ilvira, Muhammad Natsir Irayana, Ulya Jaya Jaya Julianti, Windi Kaseng, Ernawati S La Tabari, Muhammad Fadhlan Lawita, Nadia Fathurrahmi Lina, Wella Rosa Liza Fitria, Liza Mastari, Ekawaty Suryani Misuri, Misuri Muhammad Fajri Multazam, Andi Nadella, Suraya Naiya Aulia Putri Nasution, Siti Khairunnisa Nur Fitriana Nur Fitriana Nurkahiran, Nurkahiran Pakpahan, Sartika Pratama, Muhammad Aji Putra, Rudi Syaf Putri, Annie Mustika R.Septian Armel Rahmi, Fitri Indria Ramashar, Wira Rifki Januari Ririn Melati Romli, Sunaryo Safitri, Ersha Wiriani Santosa, Fajar Julian Saputra, Yoni Saputri, Sri Wulan Saragih, Tiana Sari, Dian Puji Puspita Sari, Imelia Simanjuntak, Helkia Yohana Simme, Ervina Sitawati, Andini Dyah siti rodiah Siti Samsiah, Siti Sofian, Sofian Suhaeb, Firdaus W Sura', Widia Riski Suriyanti, Linda Hetri Susandi, Eko Syaf Putra, Rudi Syafitri, Andini Syahidah, Syahidah Syarif Husin Tabari, Muhammad Fadhlan La Tengku Resti Erika Yusman Tri Ratnaningsih Ultsani, Mila Usman, Hikmawati Wayra, Hariko Wiraandika, Gatra Yustin Giftiani Yusuf, Eka Yustian Zelfia