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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Land Journal
Roviah, Roviah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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KELAYAKAN POP UP BOOKMATERI KEANEKARAGAMAN HAYATI DARI BUAH RANDUM, SALAK HUTAN DAN AROKPUTIH Roviah, Roviah; Daningsih, Entin; Titin, Titin
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 7, No 11 (2018): Nopember 2018
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.682 KB)

Abstract

AbstractThis study aimed to determine the feasibility of pop up book media on biodiversity material of high school in class X students from the morphology and nutrient content as well as fruit fiber of  randum (Ceiba pentandra Gaertn), salak hutan (Salacca affinis), and arok putih (Ficus schwarzii Koord), found in Sibohe Pajintan Singkawang forest, Singkawang City, West Kalimantan. The research was descriptive by using purposive sampling technique with two stages, namely instrument validation and media validation. Pop up book Media was validated by five validators with 12 criteria and calculated using CVR and CVI Lawshe analysis methods. The validators were two biology education lecturers, while the other three validators were high school biology teachers the 2013 curriculum. Using  questionnaires containing six aspects and 12 criteria were used as instrument. The results of instrument validation showed that the questionnaire could be used and corrected while the results of the validation of the pop up book media obtained CVR and CVI value of 0.99 which corresponded to the minimum CVR value of Lawshe for five validators, so the pop up book media was categorized valid and feasible as a learning media for biodiversity material in class X high school.Keywords:Biodiversity, Pop up book, Randum, Salak Hutan, dan Arok Putih
OPTIMALISASI PENERAPAN SAK ENTITAS PRIVAT PADA LAPORAN KEUANGAN PT XYZ Aprilia, Fransiska; Saputri, Mutiara Indah; Damayanti, Defi; Roviah, Roviah; Mais, Rimi Gusliana
LAND JOURNAL Vol. 6 No. 1 (2025): Januari 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i1.3809

Abstract

SAK Private Entity is intended for business entities that have limited ownership and do not conduct a public offering of shares and issue financial statements for general purpose financial statements. SAK EP was ratified by DSAK IAI on June 30, 2021 which is an adoption of IFRS for SMEs 2015 and will be effective on January 1, 2025. PT XYZ is a business entity engaged in marketing services. The research methodology uses a qualitative descriptive method using secondary data analysis research in the form of PT XYZ's Financial Statements for 2023 and 2022 obtained through interviews and observations. The change in SAK EP in the presentation of PT XYZ's Financial Statements lies in the change in the title of the financial statements, the first is the change in the name of the Balance Sheet to the Statement of Financial Position and the second is the Statement of Profit and Loss and Other Comprehensive Income which was formerly known as the Income Statement. However, PT XYZ has not been fully optimal in implementing SAK EP in the presentation of its Financial Statements because it does not present Notes on Financial Statements, where these components are required in SAK EP.
Co-Authors Damayanti, Defi Entin Daningsih Fransiska Aprilia Rimi Gusliana Mais Saputri, Mutiara Indah Titin Titin