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The Role of Learning Management in Teaching and Learning Productivity in The New Normal Era Solehuddin, Moh.; Suprihartini, Yayuk; Maswar, Maswar; Anggraini, Fransisca Dyah; Al Haddar, Gamar
Jurnal Pendidikan LLDIKTI Wilayah 1 (JUDIK) Vol. 3 No. 01 (2023): Education 2023, June
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah - 1

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The purpose of this research is to determine the significance of learning management in enhancing teaching and learning productivity. Using a literature review, the research approach analyzes the essential features of learning management, such as arranging time and space, boosting learning effectiveness, assuring student involvement, and managing learning resources effectively. The purpose of this study is to examine the function of learning management in enhancing teaching and learning productivity throughout the new normal period. The benefits of the research can offer recommendations for the phases of implementing learning management in the new normal era, including numerous crucial elements such as identifying goals and objectives, reviewing the current learning system, embracing technology and learning media, and others. By adhering to these steps, schools and educational institutions can ensure that their learning management is consistent with the new normal period and assist students in learning more effectively.

Application of Support Vector Machine and Naive Bayes Method to Analyze Mobile Banking User Behavior Through social media Twitter. Pramudito, Dendy K; Tubagus, Munir; Ismail, Andy; Anggraini, Fransisca Dyah; Pradnya Paramita, Catarina Cori
Jurnal Informasi dan Teknologi 2023, Vol. 5, No. 4
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v5i4.462

The purpose of this research is to use Naive Bayes and Support Vector Machines (SVM) to determine sentiment analysis on social media related mobile banking. The author used a quantitative technique in this study. Data crawling and a review of the literature were two of the methods used in the collection process. Author using SEMMA technique. The process of defining and articulating the problem leads to this research phase. RapidMiner software is used in this study at every step of the data processing process while using the SEMMA approach. 580 positive and 650 negative feelings were produced by the Naïve Bayes classification approach, whereas 720 positive and 410 negative sentiments were produced by the Support Vector Machine (SVM) classification method. The Naïve Bayes approach yields 90% accuracy with a 1% margin of error, 91% precision for positive predictions, 89% precision for negative predictions, 90% recall for positive data, and 90% recall for negative data. An accuracy value of 89% with a margin of error of 3%, positive predictive precision of 67%, negative predictive precision of 99%, positive data recall of 95%, and negative data recall of 88% are obtained by the Support Vector Machine (SVM) approach. The data used is from the Naïve Bayes approach since it has a higher accuracy value of 90% than the Support Vector Machine (SVM) method, based on the accuracy, precision, and recall values of the two classification methods. Social media users tend to have more positive perceptions regarding mobile banking since positive sentiment outweighs negative sentiment.

Efektifitas Pembelajaran Daring dan Luring: Suatu Studi Komparasi Sri, Dewi; Khairunnisa, Khairunnisa; Anggraini, Fransisca Dyah
Jurnal Informasi Akuntansi (JIA) Vol. 1 No. 3 (2022): Jurnal Informasi Akuntansi (JIA) Volume 1 Nomor 3 Tahun 2022
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v1i3.782

Pandemi telah merubah sistem pembelajaran di Unika Musi Charitas yang semula secara konvensional (tatap muka) menjadi daring dengan menggunakan berbagai media pendukung seperti zoom, google meet, whatsapp, dll. Kemudahan yang diperoleh karena bantuan teknologi menimbulkan pertanyaan mengenai keefektifan bila dibandingkan dengan pembelajaran luring seperti sebelumnya. Penelitian ini dilakukan pada mahasiswa program studi akuntansi yang mengalami pembelajaran luring dan daring. Penelitian dilakukan dengan menggunakan kuesioner. Dari sampel yang diteliti diperoleh menunjukkan bahwa pembelajaran daring memberikan efek pada efisien waktu, tenaga, pengeluaran, serta memberi keleluasaan belajar, bertanya, maupun dalam mengerjakan tugas, serta meningkatkan pencapaian IPK.

IMPLIKASI GCG DAN KEMAMPUAN MANAJERIAL TERHADAP STRATEGI MANAJEMEN LABA DI PERUSAHAAN BUMN Anggraini, Fransisca Dyah; Sri, Dewi
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 2 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i2.833

Artikel ini membahas implikasi Good Corporate Governance (GCG) dan kemampuan manajerial terhadap strategi manajemen laba di perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini bertujuan untuk menganalisis pengaruh penerapan GCG dan keterampilan manajerial dalam pengambilan keputusan terkait laporan keuangan. Metode analisis yang digunakan adalah regresi linier dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan BUMN. Hasil penelitian menunjukkan bahwa penerapan GCG yang baik memiliki dampak negatif signifikan terhadap strategi manajemen laba, sedangkan kemampuan manajerial berpengaruh positif terhadap strategi manajemen laba. Temuan ini menegaskan pentingnya penerapan GCG dan pengembangan keterampilan manajerial untuk menjaga integritas laporan keuangan.

Transformasi Ekonomi Digital dan Kinerja UMKM: Analisis Pengaruh Digitalisasi Akuntansi Terpadu: Digital Economic Transformation and MSME Performance: An Analysis of the Impact of Integrated Accounting Digitalization Anggraini, Fransisca Dyah; Khairunnisa, Khairunnisa
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5791

Purpose: This study aims to analyze the effect of implementing an integrated digital accounting system on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Palembang City. Design/Methodology/Approach: This research employs a quantitative approach, with data collected through structured questionnaires distributed to 100 MSME actors. The analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4.0 software. Findings: The results reveal that the implementation of a digital accounting system has a positive and significant effect on performance, where 87% of the variation in MSME performance can be explained by the adoption of the digital accounting system, while the remaining variation is influenced by factors outside the model. Implications: The adoption of digital accounting can serve as a crucial strategy to enhance MSME competitiveness. From a policy perspective, government support is needed in the form of digital infrastructure provision, literacy programs, and technology-based accounting training.

Information Technology Audit in Optimizing Resources and Utilization of Financial Information Systems Anggraini, Fransisca Dyah; S, Sumartono; Rusman, Hedar
TECHNOVATE: Journal of Information Technology and Strategic Innovation Management Vol. 1 No. 1 (2024): January 2024
Publisher : PT.KARYA GEMAH RIPAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52432/technovate.1.1.2024.35-44

The utilization of financial information systems in companies has become part of the application of information technology, but there are challenges in the complexity and risk of its implementation. This study uses a qualitative and quantitative approach with the information technology audit method and the COBIT 5 framework. The research objectives analyzed the Maturity Level in the EDM, APO, BAI, and DSS domains using the COBIT 5 framework. The results showed a GAP between Current Maturity and Expected Maturity in each domain. The EDM domain has an average Current Maturity of 3.80, at the Manage and Measurable level, with the highest GAP in IT utilization. The APO domain has an average Current Maturity of 4.00, also at the Manage and Measurable level, with the highest GAP in portfolio management and IT quality services. The BAI domain has an average Current Maturity of 3.96, at the Manage and Measurable level, with the highest GAP in managing IT service availability and capacity. The DSS domain has an average Current Maturity of 4.40, at the Manage and Measurable level, with the highest GAP in the implementation of IT operating procedures. The research conclusions highlight areas of improvement involving information system management, information system portfolio management, and the effectiveness of operating financial reporting information system utilization procedures to improve maturity levels and optimize the utilization of the company's financial information systems.

Transformasi Ekonomi Digital dan Kinerja UMKM: Analisis Pengaruh Digitalisasi Akuntansi Terpadu: Digital Economic Transformation and MSME Performance: An Analysis of the Impact of Integrated Accounting Digitalization Anggraini, Fransisca Dyah; Khairunnisa, Khairunnisa
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5791

Purpose: This study aims to analyze the effect of implementing an integrated digital accounting system on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Palembang City. Design/Methodology/Approach: This research employs a quantitative approach, with data collected through structured questionnaires distributed to 100 MSME actors. The analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4.0 software. Findings: The results reveal that the implementation of a digital accounting system has a positive and significant effect on performance, where 87% of the variation in MSME performance can be explained by the adoption of the digital accounting system, while the remaining variation is influenced by factors outside the model. Implications: The adoption of digital accounting can serve as a crucial strategy to enhance MSME competitiveness. From a policy perspective, government support is needed in the form of digital infrastructure provision, literacy programs, and technology-based accounting training.

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