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PENGARUH KOMPETENSI SDM, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KEANDALAN LAPORAN KEUANGAN Sugiarti; Hasanah Setyowati
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.839

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh variabel kompetensi SDM, pemanfaatan teknologi informasi, dan sistem pengendalian internal terhadap keandalan laporan keuangan dengan studi kasus pada kantor K/L di Yogyakarta.. Sampel dalam penelitian ini adalah petugas penyusun laporan keuangan. Data yang digunakan adalah data primer yang dilakukan analisis dengan SPSS. Metode analisis data menggunakan uji asumsi klasik dan uji hipotesis dengan menggunakan uji t dan uji f. Hasil dari pengolahan data pada penelitian ini menunjukkan bahwa Kompetensi SDM tidak berpengaruh positif dan signifikan terhadap keandalan laporan keuangan, sedangkan pemanfaatan teknologi informasi dan Sistem pengendalian internal berpengaruh positif dan signifikan terhadap keandalan laporan keuangan
Representation of hybridity in the main character of Sindhunata’s Novel Putri Cina Alfiyah; Iswatiningsih, Daroe; Sunaryo, Hari; Sugiarti
KEMBARA: Jurnal Keilmuan Bahasa, Sastra, dan Pengajarannya Vol. 10 No. 2 (2024): October
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/kembara.v10i2.36163

Abstract

Minority and colonialism among ethnic Chinese have been growing for a long time in Java. This is a manifestation of colonialism that resulted from the invaders. This research aims to reveal the depiction of minorities and colonialism regarding the existence of ethnic Chinese in the novel Putri Cina by Sindhunata by employing a qualitative method with a hybrid approach. The data for this research are quotes of words, sentences, paragraphs, or discourse that show the presence of elements of hybridity in the novel Putri Cina by Sindhunata. The data collection technique in the research is by (1) reading in depth and repeatedly the novel Putri Cina by Sindhunata, (2) determining the elements of the hybridity approach, (3) paying close attention to every word, sentence, paragraph, or discourse that shows the existence of elements of hybridity, and (4) noting down words, sentences, paragraphs or discourse that show elements of hybridity. Data analysis uses qualitative techniques with hybridity studies. The research results show the existence of hybridity and ambivalence. In the study of hybridity, four types of hybridity were found, namely (1) dual identity, (2) intermarriage, (3) wayang potehi and cucak rowo song, and (4) arak-drinking culture.
Plankton Community Structure in the Estuaries of Banten Bay, Banten Province, Indonesia Sugiarti; Aldiano Rahmadya; Denalis Rohaningsih; Relita Novianti; Agus Waluyo; Aisyah, Siti; Rosidah
LIMNOTEK Perairan Darat Tropis di Indonesia Vol. 30 No. 2 (2024)
Publisher : BRIN Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/limnotek.2024.5100

Abstract

Estuaries in Banten Bay support fisheries activities by serving as critical habitats for plankton communities, which form the foundation of the aquatic food web. This study aims to determine the structure of plankton communities, both phytoplankton and zooplankton, as baseline data for fisheries management in Banten Bay estuaries. Fieldwork was conducted in April and October 2021 at four estuaries in Banten Province: Karangantu, Wadas, Cengkok Estuary, and Pamong. Water samples were collected for plankton identification and analysis of physical and chemical water quality parameters in situ and laboratory. Key structural attributes, including Shannon - Wiener diversity index (H'), evenness index (E), dominance index (C), trophic status and canonical correspondence analysis (CCA), were also assessed. The highest abundance of phytoplankton was found in the Karangantu estuary, while the highest abundance of zooplankton was observed in the Pamong estuary, with overall abundance higher in April. Phytoplankton diversity was highest in Karangantu in October, whereas zooplankton diversity peaked in April. Plankton diversity indicated slight to moderate pollution levels, and trophic status analysis revealed eutrophic to hypertrophic conditions across the estuaries, suggesting high nutrient levels that support fish productivity. CCA revealed significant correlations between environmental variables and plankton composition and abundance. Mitigation strategies are recommended to monitor the growth of Chaetoceros sp. and Bacteriastrum sp., especially during the dry season. Long-term monitoring of water quality and plankton dynamics is essential in other estuaries of Banten Bay to assess nutrient loading impacts and develop strategies to mitigate harmful algal blooms. These efforts are critical to ensuring sustainable fisheries management in the region.
Effect of Light Intensity on Ammonium Removal and Biomass Growth in Different Levels of Aquaculture Effluent Using Duckweed (Lemna perpusilla) Agus Waluyo; Nirmala, Kukuh; Satya, Awalina; Puji Hastuti, Yuni; Chrismadha, Tjandra; Susanti, Evi; Sumi Lestari, Fajar; Nafisyah, Eva; Sugiarti; Nasrul, Muit
LIMNOTEK Perairan Darat Tropis di Indonesia Vol. 30 No. 2 (2024)
Publisher : BRIN Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/limnotek.2024.6420

Abstract

Cultivating duckweed in aquaculture effluent offers a viable approach to eliminating contaminants. The duckweed biomass obtained can be utilized for the generation of bioenergy. However, elevated levels of ammonium (NH4+) in aquaculture effluent, combined with variations in light intensity, can hinder biomass formation. The precise mechanisms underlying this inhibition remain incompletely elucidated. The study assessed the efficacy of duckweed (Lemna perpusilla) as a treatment agent for wastewater from catfish farms. The objective was to evaluate the growth response of duckweed and its efficacy in reducing ammonium levels. The research demonstrated that daily light intensity fluctuated using shade nets and that the ammonium concentration of aquaculture wastewater varied according to the age of the fish. The shade nets, which blocked 25% of the sunlight and had an average daily light intensity of 3433.34–15199.56 lux, demonstrated a slightly elevated NH4+ removal efficiency and duckweed productivity of 69.34% and 0.050 kg/m²/day, respectively. However, these values were not statistically significant when compared to conditions without shade nets, which had a removal efficiency of 63.97% and duckweed productivity of 0.042kg/m2/day (P<0.05). The implementation of shade structures that effectively decrease solar exposure by 25% shows promise for enhancing duckweed productivity and optimizing nutrient reduction in wastewater from fish cultivation systems. This approach contributes to the promotion of sustainable integrated aquaculture.
Pendampingan Masyarakat Melalui Kegiatan Pembuatan Webiste dan Profil Desa Rejo Mulya dalam KKN Tematik Universitas Nurul Huda Sugiarti; Resti Septikasari; Diah Ayu Amanah
ENGAGEMENT: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2023): Community Empowerment and Services
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58355/engagement.v2i1.16

Abstract

KKN merupakan salah satu tridarma perguruan tinggi yang wajib dilaksanakan  oleh semua mahasiswa sebagai salah satu syarat utama kelulusan dalam mencapai predikat sarjana,oleh karena itu mahasiswa harus siap beradaptasi dengan masyarkat untuk melakukan pelayanan langsung dalam menerapkan program yang sudah dirancang. Tujuanya untuk memecahkan permasalahaan secara nyata dilapangan.Kegiatan KKN dilaksanakan dalam lingkungan masyarakat dengan tujuan meningkatan relevansi pendidikan perguruan tinggi dengan perkembangan dinamika kompleksitas masyarakat akan berbagai persoalan social, politik, dan IPTEK maupun bidang yang lain. Laporan akhir KKN merupakan laporan yang dibuat sebagai barang bukti dan pertanggungjawaban dari mahasiswa yang melakukan program tersebut di tempat KKN kepada pihak kampus. Pelaksaan KKN di desa Rejo Mulyo Kecamatan Belitang II Program yang telah dilaksanakan meliputi 2 bidang yaitu: pendidikan dan Webiste Desa.jadi KKN di desa Rejo Mulyo berjalan dengan baik.
Pendidikan Pranata Sosial dalam Mengatasi Kemiskinan dan Kesenjangan Sosial Sugiarti; A. Octamaya Tenri Awaru
JURNAL PEMIKIRAN DAN PENGEMBANGAN PEMBELAJARAN Vol. 6 No. 3 (2024): JURNAL PEMIKIRAN DAN PENGEMBANGAN PEMBELAJARAN (JP-3)
Publisher : RAYHAN INTERMEDIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31970/pendidikan.v6i3.1542

Abstract

Artikel ini membahas Peran pranata sosial dalam mengatasi kemiskinan dan kesenjangan sosial. Pranata sosial, yang meliputi keluarga, komunitas, lembaga pendidikan, dan organisasi non-pemerintah, memiliki peran besar dalam pemberdayaan masyarakat dan peningkatan kualitas hidup. Mereka dapat mengurangi tingkat kemiskinan dan menciptakan solidaritas di antara kelompok masyarakat melalui pendidikan yang lebih baik, akses terhadap sumber daya, dan inisiatif kolaboratif. Namun, masalah yang dihadapi juga dibahas dalam artikel ini, seperti hambatan struktural dan keterbatasan sumber daya. Jadi, kerja sama antar pranata sosial sangat penting untuk membuat kebijakan yang efektif dan berkelanjutan untuk mengatasi kemiskinan dan kesenjangan sosial.
Analisis Laporan Keuangan Perusahaan Sebagai Penilaian Kinerja Perusahaan (Studi Pustaka pada Perusahaan BUMN Sektor Konstruksi yang Terdaftar di Bursa Efek Indonesia 2020-2022) Jumiyati; Revita, Maria Lapriska Dian Ela; Sugiarti; Oktiyani, Rina
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3702

Abstract

The development of the business world in an increasingly open economic situation needs to be based on performance assessment facilities and systems that can encourage companies towards increasing efficiency and competitiveness which will strengthen capital and have an impact on the company's performance assessment. So that it is able and survives in the increasingly tight business competition today. Companies can analyze financial reports, especially in conducting performance assessments. In the research conducted by the author using descriptive qualitative methods and Literature Studies on the financial reports of 4 state-owned construction sector companies listed on the Stock Exchange:  PT Wijaya Karya (Persero) TBK, PT Waskita Karya (Persero) Tbk, PT Adhi Karya Tbk (ADHI), and PT Pembangunan Perumahan (Persero) Tbk. The purpose of this research is to calculate and analyze the Liquidity, Solvency and Profitability of Financial Reports as an assessment of the Company's Performance. The results of the study show that the Liquidity Ratio (current ratio) of PT Waskita Karya (Persero) Tbk has a consistently high current ratio for three consecutive years, with the highest figure in 2020 at 168.89%. This shows the company's ability to meet its short-term obligations better than other companies such as PT Wijaya Karya (Persero) Tbk and PT Adhi Karya (Persero) Tbk which have lower ratios. The solvency ratio of PT Waskita Karya (Persero) Tbk also stands out with a very high debt to equity ratio, reaching 979.55% in 2022. This indicates that the company is highly dependent on debt in its funding structure. High dependence on debt can increase financial risk, Profitability Ratio, PT Wijaya Karya (Persero) TBK and PT Waskita Karya (Persero) Tbk showed an increase in Net Profit Margin, which indicates an improvement in operational efficiency and management. On the other hand, PT Adhi Karya (Persero) Tbk and PT Pembangunan Perumahan (Persero) Tbk experienced a decline in margin, although they maintained a positive margin. Different receivable turnover ratios also provide an overview of the efficiency of receivables management in these companies. PT Wijaya Karya (Persero) Tbk for example, in 2021 had a very high receivables turnover ratio of 790.28%, indicating that this company is able to manage receivables very efficiently, accelerating cash collection from credit sales.
Analisis Laporan Keuangan Perusahaan Sebagai Penilaian Kinerja Perusahaan (Studi Pustaka pada Perusahaan BUMN Sektor Konstruksi yang Terdaftar di Bursa Efek Indonesia 2020-2022) Jumiyati; Revita, Maria Lapriska Dian Ela; Sugiarti; Oktiyani, Rina
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3702

Abstract

The development of the business world in an increasingly open economic situation needs to be based on performance assessment facilities and systems that can encourage companies towards increasing efficiency and competitiveness which will strengthen capital and have an impact on the company's performance assessment. So that it is able and survives in the increasingly tight business competition today. Companies can analyze financial reports, especially in conducting performance assessments. In the research conducted by the author using descriptive qualitative methods and Literature Studies on the financial reports of 4 state-owned construction sector companies listed on the Stock Exchange:  PT Wijaya Karya (Persero) TBK, PT Waskita Karya (Persero) Tbk, PT Adhi Karya Tbk (ADHI), and PT Pembangunan Perumahan (Persero) Tbk. The purpose of this research is to calculate and analyze the Liquidity, Solvency and Profitability of Financial Reports as an assessment of the Company's Performance. The results of the study show that the Liquidity Ratio (current ratio) of PT Waskita Karya (Persero) Tbk has a consistently high current ratio for three consecutive years, with the highest figure in 2020 at 168.89%. This shows the company's ability to meet its short-term obligations better than other companies such as PT Wijaya Karya (Persero) Tbk and PT Adhi Karya (Persero) Tbk which have lower ratios. The solvency ratio of PT Waskita Karya (Persero) Tbk also stands out with a very high debt to equity ratio, reaching 979.55% in 2022. This indicates that the company is highly dependent on debt in its funding structure. High dependence on debt can increase financial risk, Profitability Ratio, PT Wijaya Karya (Persero) TBK and PT Waskita Karya (Persero) Tbk showed an increase in Net Profit Margin, which indicates an improvement in operational efficiency and management. On the other hand, PT Adhi Karya (Persero) Tbk and PT Pembangunan Perumahan (Persero) Tbk experienced a decline in margin, although they maintained a positive margin. Different receivable turnover ratios also provide an overview of the efficiency of receivables management in these companies. PT Wijaya Karya (Persero) Tbk for example, in 2021 had a very high receivables turnover ratio of 790.28%, indicating that this company is able to manage receivables very efficiently, accelerating cash collection from credit sales.
USE OF IMAGE PUZZLE MEDIA IN LEARNING PAI Sri Dewi Lestari; Sugiarti; Zulfan
Journal of Quality Islamic Education Research Vol 2 No 1 (2025)
Publisher : CV. Asry Persada Quality

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

Abstract

The purpose of this article is to analyze the use of jigsaw puzzle media in Islamic Religious Education learning. This study uses the library research method. In the learning process, the use of media is inseparable from the use of media to increase the effectiveness of learning, both general learning and Islamic Religious Education learning. One of the media that can be used by teachers is jigsaw puzzle media because this media can increase students' interest and motivation to learn. Jigsaw puzzle learning media is a simple media that is played by disassembling and reassembling. This media is a learning media that uses puzzle game techniques to sharpen the brain. Jigsaw puzzles consist of a board and several pieces, which when arranged will cover the part of the board that is slightly indented and will become a certain shape. The purpose of using this learning media itself is to make it easier for students to master the learning competencies that have been set, so that the use of jigsaw puzzle media in the Islamic Religious Education learning process can be more effective and enjoyable
Menguak Inspirasi dan Realitas Dunia Kerja bagi Generasi Z: Sebuah Analisis Konten TikTok Sugiarti; Siwitri Wulandari; M. Fajrianor; Muhammad Zusanri Batubara; Osi Karina Saragih; Saputra Adiwijaya
Multikultural: Jurnal Ilmu Sosial Vol. 3 No. 1 (2025): Multikultural: Jurnal Ilmu Sosial
Publisher : Program Studi Sosiologi, FISIP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/multikultural.v3i1.364

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh konten TikTok terhadap persepsi dan sikap Generasi Z di dunia kerja. Dengan menggunakan metode analisis konten, penelitian ini mengidentifikasi tema, narasi, dan pesan dalam video TikTok yang relevan dengan topik Generasi Z di tempat kerja. Hasil analisis menunjukkan bahwa TikTok tidak hanya menjadi platform untuk ekspresi diri dan kreativitas, tetapi juga memberikan inspirasi dan motivasi bagi Generasi Z. Namun, TikTok juga menghadirkan tantangan seperti penyebaran informasi palsu dan stereotip negatif yang dapat merusak kepercayaan diri Generasi Z. Generasi Z, yang dikenal dengan orientasi digital dan nilai-nilai inklusivitas, memiliki ekspektasi tinggi terhadap karier mereka dan mencari makna dalam pekerjaan yang mereka lakukan. Fleksibilitas karier dan lingkungan kerja yang mendukung kesejahteraan emosional menjadi prioritas mereka. Reaksi Generasi Z terhadap konten TikTok yang menggambarkan mereka secara negatif beragam, dengan beberapa menggunakan konten tersebut sebagai motivasi untuk membuktikan stereotip yang salah. Dalam konteks Indonesia, di mana mayoritas penduduk adalah Generasi Z, penting untuk memahami dampak TikTok terhadap kehidupan mereka. Penelitian ini menyarankan pentingnya berpikir kritis dalam mengonsumsi dan berbagi konten TikTok serta peran penting orang tua dan pendidik dalam membimbing penggunaan platform ini secara bertanggung jawab. Dengan pendekatan yang tepat, TikTok dapat menjadi alat yang bermanfaat untuk pengembangan pribadi dan profesional Generasi Z, sambil meminimalkan potensi risiko negatif.
Co-Authors A. Octamaya Tenri Awaru Achmad Wahidy, Achmad Afiat, Dominica Dini Agus Waluyo Ahmad Fudhail  Majid Ai, Aisyah Aisyah, Siti Kharisma Nurul Akhodiyah, Sulistina Aldiano Rahmadya Alfiyah Anam, Mohammad Kaerul Andi Muhammad Kemai Arief Hidayat Paharuddin Andi Vania Anastasia Ariefah Yulandari Arti Prihatini As'ad, Ihwana Asep Nugraha Ardiwinata Ayu Lestari, Dyah AZUZ, FAIDAH Chrismadha, Tjandra Chusna, Adrini Amalia Cunayah Daroe Iswatiningsih Dasep Suryanto Denalis Rohaningsih Desi Ariyani Dewi Astuti Herawati Dewi Widyawati Dewiyanti Fadly Diah Ayu Amanah Dionysius Andang Arif Wibawa Djunaedi Dwi Alidya Safitri Dwiyatmoko Puji Widodo, Dwiyatmoko Eliya Septiarani Eva Desemberianita Evi Susanti Faiz Rahman Siddiq Faiz, Fauzi Abdullah Firmiaty, Sri Fitri Rahmiyatun Gaffar, Andi Widya Mufila Happy Fitria, Happy Hari Sunaryo Harlinda L Harun, Makmur Hasanah Setyowati Herawati, Ita Hilaluddin, Al Ibrahim, Aiman Ilham Akbar Indria Widyastuti Intan Ramadhani Jumita Jumiyati Kukuh Nirmala Lailatul Fitriyah Lestari, Fitri Anggun Lia Idealistiana lilis nurhayati Listia Eka Sari Lutfiati, Arfia M. Fajrianor M.MUKLAS Majida, Andi Zulfa Manggiasih , Nurina Maria Lapriska Dian Ela Revita Maryono Mila Novita Sari Mohamad Awaludin Adam Muh. Watif M Muhamad Suhaemi Syawal Muhammad Alwi Muhammad Yunus Muhammad Zusanri Batubara Nafisyah, Eva Nasrul, Muit Nasution, Dedek Handayani Nindia, Zulfa Nodi Maiza Putra, Atri Nur Halisah Nur Hanifa Nurfadilah Qafifah Nurmiati Nurul Fadillah Oktiyani, Rina Osi Karina Saragih Pangestu, Muhamad Aji Prilia Rahmadina Prima Gusti Yanti Puji Hastuti, Yuni Putranto, Samuel Aditya Eko Ramelan, Hazlansyah Relita Novianti Resti Septikasari Restiani, Winda Retno Novita Sari Rianti Setyawasih Riky Kurniawan Rinata, Wayan Risa Indriani Robiatul Adawiyah Rosidah Safitri, Siti Indri Ainun Salnus, Subakir Samsul Hadi Saputra Adiwijaya Satya, Awalina Setiono, Agus Shalshabila Shafa Siti Aisyah Siti Latifah Siti Nurjannah Siwitri Wulandari Sri Dewi Lestari Sri Wulandari Samsul Stefani M Sufyan, Muhamad Faza Aryansah Sugiarti, Riska Sumi Lestari, Fajar SUYONO Tenripada, A Ulfah Tika Sri Kinasih Titiek Puji Astuti Trian Fisman Adisaputra Triyono Wahyudi Winarjo, Wahyudi Wathri Fitrada Widi Hariyanti Yanuar Nurdiansyah, Yanuar Yulandari, Ariefah Yulianti, Anisa Zenni Puspitarini Zulfan Zulfikar