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The Role of Technology in The Transformation of Accounting Financial Audit Case Study of Blockchain Implementation in The Audit Process Lifaldi, Bahri; Hasanudin, Agus Ismaya; Ismawati, Iis
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.193

Abstract

With the increasing number of cyber attacks and data security breaches, the protection of financial information is becoming increasingly important. Conventional financial audit systems may not have adequate mechanisms to protect sensitive data from the rapidly evolving digital security threats. The aim of this research is to determine the role of technology, particularly blockchain technology, in transforming the financial audit process in accounting practice, and to understand the impact of implementing blockchain technology in the financial audit process on the efficiency, transparency, and accuracy of financial information. The research method used in this study is a Systematic Literature Review (SLR). The results of this study indicate that the use of blockchain technology in financial audit practice provides an effective solution for improving the integrity, reliability, and quality of financial reports presented by companies. Keywords: technology, financial audit, blockchain
THE INFLUENCE OF BANANA BLOSSOM CONSUMPTION ON INCREASING BREAST MILK PRODUCTION IN POSTPARTUM MOTHERS Ismawati, Iis; Lufar, Nay; Rahma, Naya Aqnia
Siklus : Journal Research Midwifery Politeknik Tegal Vol 14, No 1 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/siklus.v14i1.8003

Abstract

This study examines the influence of banana blossom (Musa spp.) consumption on breast milk production in postpartum mothers. Banana blossoms are known to be rich in bioactive compounds such as flavonoids, saponins, and tannins, which play a role in influencing lactation hormones, particularly prolactin, and have the potential to increase breast milk production. Using a pre-test and post-test experimental design, breast milk volume was measured before and after a dietary intervention in ten postpartum mothers. The study results showed a significant increase in breast milk production following banana blossom consumption, with the average volume rising from 466.30 ml (SD = 183.30) to 2406.20 ml (SD = 373.43), p 0.001. These findings support previous studies (Buntuchai et al., 2017; Yimyam Pattamapornpong, 2022) demonstrating the effectiveness of banana blossom as a natural galactagogue and highlight its potential as an affordable dietary intervention to enhance lactation outcomes. This research provides additional insights into the role of galactagogues in postpartum care, offering a practical solution to improve breastfeeding success in mothers.
Balanced Scorecard Sebagai Alat Manajemen Strategi Untuk Mengukur Kinerja Sekolah Islam Terpadu (SIT) Bina Insani Cahaya Abadi Salim, Salim; Hanifa, Imam Abu; Ismawati, Iis
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2480

Abstract

Competition in the business world brings major changes in all operational activities, marketing and human resource management. This requires organizations to better prepare themselves so they can be accepted and compete on the global stage. This condition makes management work hard to prepare, perfect and look for new strategies so that the organization is able to survive and develop in national and international competition. SIT (Integrated Islamic School) Bina Insani Cahaya Abadi is a non-profit Integrated Islamic School in Serang Regency. With TKIT, SDIT, SMPIT and SMAIT education programs Schools must survive in the midst of globalization which has a big impact on the world of education in Indonesia, including schools being used as business media so that education in Indonesia is controlled by capital owners. In the end, school administrators will be at a crossroads between maintaining their idealism as educational people or following the flow of globalization which leads to the commercialization of education. Balanced Scorecard is a comprehensive performance measurement method. The focus of the Balanced Scorecard measurement includes the following: (1) Clarifying and translating the company's vision and strategy, (2) Communicating and conveying strategic goals with performance measures, (3) Planning, setting targets and aligning strategic programs, (4) Developing feedback and learning strategies to improve continuously in the future. In this research approach, the author uses a qualitative descriptive narrative approach. Some sources of qualitative data are interview notes, transcripts of focus groups answering open questions, transcriptions of video recordings, reports of experiences with a product.
The Effect of Local Original Revenue, General Allocation Funds, and Special Allocation Funds on Economic Growth and Human Development Index with Capital Expenditure as Intervening Variable Megawati*, Farah Tri; Hanifah, Imam Abu; Ismawati, Iis
Riwayat: Educational Journal of History and Humanities Vol 7, No 1 (2024): Januari, History of Education, and Social Science
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v7i1.37379

Abstract

The purpose of this study is to understand and analyze the effects of GDP, GDPU, and GDPK on GDP and the Index of Human Development with real money (BM) as intervening variables. The method used in this study is the structural equation model, or SEM, in conjunction with partial least squares, or PLS. The results of this study indicate that: Regional original income has a negative impact on economic growth; The General Allocation Fund has a negative impact on economic growth; The Special Allocation Fund has a negative impact on economic growth; Local original income has a positive impact on the Human Development Index; The General Allocation Fund has a negative impact; The Special Allocation Fund has a not-significantly-positive impact; Local original revenue has a positively significant positive impact on capital expenditure; The General Allocation Fund has a significant positive effect on Capital Expenditure; the Special Allocation Fund has a negative insignificant effect on Capital Expenditure; Capital Expenditure has a significant positive effect on Economic Growth; Capital Expenditure has a significant positive effect on the Human Development Index; Regional Original Income has a significant positive effect on Economic Growth through Capital Expenditure as an intervening variable; The General Allocation Fund has a positive and insignificant effect on Economic Growth through Capital Expenditure as an intervening variable; The Special Allocation Fund has a negative and insignificant effect on Economic Growth through Capital Expenditure as an intervening variable; Regional Original Income has a significant positive effect on the Human Growth Index through Capital Expenditure as an intervening variable; The General Allocation Fund has a positive and insignificant effect on the Human Growth Index through Capital Expenditure as an intervening variable; The Special Allocation Fund has a negative and insignificant effect on the Human Growth Index through Capital Expenditure as an intervening variable.
Integrasi Teknologi Pendidikan Islam Dalam Meningkatkan Pembelajaran Efektif di Sekolah Dasar Andriyani, Ani; Ismawati, Iis; Lusepi; Sukandar, Ahmad; Suherman, Usep
Edukasiana: Jurnal Inovasi Pendidikan Vol. 4 No. 3 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/ejip.v4i3.1514

Abstract

Perkembangan teknologi digital telah mendorong perubahan signifikan dalam dunia pendidikan. Termasuk dalam pembelajaran Pendiidkan Agama Islam (PAI). Tantangan era digital menuntut sistem pembelajaran yang PAI yang adaftif, interaktif dan relevan dengan karakteristik peserta didik abad ke-21. Penelitian ini bertujuan untuk mengetahui efektivitas integrasi teknologi dalam pembelajaran pendidikan agama Islam (PAI) di sekolah dasar, Penelitian ini merupakan penelitian kualitatif melalui pendekatan literature Review/studi kepustakaan. Literature Review dipilih untuk mengetahui efetivitas integrasi teknologi pendidikan islam dalam meningkatkan pembelajaran efektif . Data yang digunakan dalam penelitian ini berasal dari hasil hasil penelitian yang sudah dilakukan dan diterbitkan jurnal online nasional dan prosiding ilmiah. Berdasarkan analisis terhadap 10 penelitian terpilih yang diterbitkan antara tahun 2023 sampai 2025. Hasil penelitian menunjukkan bahwa integrasi teknologi dalam pembelajaran PAI adalah sebuah kebutuhan yang penting di era digital saat ini. Dengan pemanfaatan teknologi, pembelajaran PAI dapat menjadi lebih interaktif, fleksibel dan menarik bagi siswa. Teknologi memungkinkan siswa untuk mengakses materi pembelajaran secara luas, memperdalam pemahaman mereka tentang ajaran islam, dan menerapkan dalam kehidupan sehari hari melalui cara cara yang relevan dan inovatif. Teknologi juga mempermudah proses penyampaian materi dan memeprkaya metode pengajaran.
Implementasi Model Pembelajaran Discovery Learning dalam Meningkatkan Keaktifan Belajar Siswa Pada Mata Pelajaran PAI Andriyani, Ani; Ismawati, Iis; Hadijah, Ifah; Dyah Ariyani, Wiwik
Edukasiana: Jurnal Inovasi Pendidikan Vol. 4 No. 3 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/ejip.v4i3.1644

Abstract

This study aims to analyze the implementation of the Discovery Learning model in improving student learning activeness in Islamic Religious Education (PAI) subjects. The background of this study is the low level of students' active participation in the Islamic Education learning process, which is often one-way. The Discovery Learning model was chosen because it has the potential to stimulate students to discover concepts and principles independently, so it is expected to increase their involvement and understanding. The research method used was descriptive qualitative with a qualitative approach. The research subjects were fifth grade students at SDN 050 Cibiru who were the object of the implementation of the Discovery Learning model in PAI learning. Data were collected through direct observation in the classroom, interviews with PAI teachers, and document analysis related to the learning process. The results showed that the implementation of the Discovery Learning model can significantly increase students' learning activeness in PAI subjects. Students look more enthusiastic, dare to ask questions, discuss, and seek their own information to solve problems or understand the material. This can be seen from the increase in student interaction with teachers and fellow students, as well as internal motivation to learn. The obstacles found include students' initial adaptation to the new learning model and the need for more careful teacher preparation in designing learning scenarios. The conclusion of this study is that the Discovery Learning learning model is effective in increasing students' learning activeness in PAI subjects. It is recommended for PAI teachers to consider this model as one of the innovative and student-centered learning strategies.
Pengaruh Bauran Pemasaran Jasa Wisata Alam Kapalo Banda Terhadap Tingkat Kepuasan Pengunjung Raflis, Hidayat; Ismawati, Iis; Nofianti, Sri
Journal of Agribusiness and Community Empowerment (JACE) Vol. 6 No. 1 (2023): March
Publisher : Politeknik Pertanian Negeri Payakumbuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.008 KB) | DOI: 10.32530/jace.v6i1.633

Abstract

Pariwisata merupakan salah satu sektor ekonomi yang terus berkembang dan menjadi sumber pendapatan nasional. Wisata alam merupakan salah satu jenis wisata yang pertumbuhannya secara global cukup pesat. Salah satu wisata alam yang terkenal di Kabupaten Limapuluh Kota adalah Kapalo Banda yang terletak di Nagari Taram. Jumlah pengunjung Wisata Alam Kapalo Banda pada tahun 2022 mengalami peningkatan sekitar 81 persen dibanding tahun 2021, hal ini menunjukkan bahwa tingginya kebutuhan masyarakat akan hiburan dan rekreasi alamserta didukung oleh turunnya level PPKM di Kabupaten Limapuluh Kota ke Level 1 pada rentang waktu tersebut. Tujuan penelitian yaitu untuk menganalisis pengaruh bauran pemasaran jasa Wisata Alam Kapalo Banda terhadap kepuasan pengunjung, dan mengetahui faktor apa yang berpengaruh signifikan dari bauran pemasaran jasa terhadap kepuasan pengunjung Wisata Alam Kapalo Banda. Penelitian ini dilaksanakan di Wisata Alam Kapalo Banda dengan menggunakan pendekatan survei. Penelitian dilakukan dengan metode deskriptif kualitatif dengan skala likert. Teknik analisis data untuk mengukur pengaruh bauran pemasaran jasa terhadap kepuasaan konsumen adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa ketujuh unsur bauran pemasaran jasa yaitu unsur produk, harga, lokasi, promosi, pengelola, proses dan fasilitas fisik, secara serentak atau simultan berpengaruh signifikan terhadap kepuasan pengunjung di Wisata Alam Kapalo Banda. Secara parsial atau individual, variabel produk dan fasilitas fisik berpengaruh signifikan terhadap kepuasan pengunjung di Wisata Alam Kapalo Banda. Sedangkan variabel harga, lokasi, promosi, pengelola, dan variabel proses tidak berpengaruh signifikan terhadap kepuasan pengunjung di Wisata Alam Kapalo Banda.
ANALISIS KOMPARASI KELAYAKAN USAHA TANI JAGUNG POLA KEMITRAAN DAN MANDIRI Sillia, Nova; Ismawati, Iis; Fitrianti, Siska; Nofianti, Sri; Raflis, Hidayat; Hanum, Latifa
JURNAL AGRIBISNIS Vol. 12 No. 2 (2023): Jurnal Agribisnis Volume 12 No 2 Tahun 2023
Publisher : Program Studi Agribisnis, Fakultas Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/agribisnis.v12i2.2832

Abstract

Analisis kelayakan usaha penting dilakukan untuk menentukan kontinuitas suatu usaha. Usaha tani jagung di Nagari Taram yang merupakan sentra produksi jagung pipil di Kabupaten Lima Puluh Kota, dilakukan dengan dua pola yaitu bermitra dan mandiri. Penelitian ini bertujuan untuk menganalisis perbedaan kelayakan usaha tani jagung dengan pola kemitraan dan pola mandiri. Teknik pengumpulan data melalui observasi dan wawancara dengan bantuan kuesioner. Penelitian ini melibatkan 96 petani jagung dengan teknik stratified random sampling. Kelayakan usaha diukur dengan variabel R/C ratio. Studi komparasi kelayakan usaha tani jagung bermitra dan mandiri digunakan uji t. Hasil penelitian menjelaskan usaha tani jagung dengan pola kemitraan lebih layak untuk diusahakan dari pada pola mandiri. Hal ini didasarkan dari hasil R/C ratio usaha tani jagung pola kemitraan (2.41) lebih besar dibanding pola mandiri (1.60). Feasibility study is important to determine the viability of a business. Corn farming in Taram sub-district which is the center of corn production in Lima Puluh Kota district, is carried out using two patterns, namely partnership and independence. This research aims to analyze the differences in the feasibility of corn farming businesses with partnership and independent patterns. Data was collected through observation and interviews with the help of questionnaires. This research involved 115 corn farmers using a stratified random sampling technique. Feasibility study is measured by the R/C ratio variable. Comparative study of the feasibility of partnered and independent corn farming uses the t test. The results of the research explain that corn farming with a partnership pattern is more feasible to operate independently. This is based on the results of the R/C ratio of partnership pattern corn farming (2.41) which is greater than independent (1.60).
Peningkatan Pemahaman terhadap Pencegahan Kekerasan melalui Tari Aasraya pada Anak Usia Dini di RA Addarojah Ismawati, Iis; Patilima, Hamid
Jurnal Studi Guru dan Pembelajaran Vol. 7 No. 3 (2024): September - Desember 2024
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/jsgp.7.3.2024.4594

Abstract

Urgensi permasalahan dalam penelitian ini terletak pada kenyataan bahwa anak usia dini merupakan kelompok yang sangat rentan terhadap berbagai bentuk kekerasan, yang dapat berdampak signifikan pada perkembangan mereka secara keseluruhan. Upaya untuk mencegah kekerasan terhadap anak dapat dilakukan dengan pendekatan berbasis seni dan budaya seperti tarian, sehingga m enjadi alat yang efektif bagi anak usia dini. Penelitian ini bertujuan untuk mengeksplorasi bagaimana Tari Aasraya dapat digunakan sebagai alat pendidikan dalam meningkatkan pemahaman anak-anak tentang pencegahan kekerasan, serta bagaimana implementasinya dapat diterapkan secara efektif di RA Addarojah. Kajian ini juga akan meninjau peran guru dan keluarga dalam mendukung pembelajaran ini, serta dampak yang dihasilkan terhadap perkembangan anak-anak yang terlibat. Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan pendekatan studi kasus. Penentuan studi kasus sebagai objek penelitian yang selanjutnya dilakukan proses pengumpulan data seperti observasi partisipatif, wawancara, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa penerapan tari Aasraya sebagai media pembelajaran di RA Addarojah menunjukkan hasil yang positif dalam upaya meningkatkan pemahaman anak usia dini tentang pencegahan kekerasan. Dari penelitian yang dilakukan, dapat disimpulkan bahwa Tari Aasraya tidak hanya berfungsi sebagai ekspresi seni, tetapi juga sebagai alat edukatif yang efektif dalam menyampaikan nilai-nilai anti-kekerasan kepada anak-anak.
Pemberdayaan UMKM melalui Inovasi Teknologi Vacuum Evaporasi untuk Peningkatan Kualitas Gula Aren di Provinsi Banten Erwin, Erwin; Ismawati, Iis; Abdullah, Syarif; Wiyono, Slamet; Maulana, Iqbal
Jurnal Pengabdian Pada Masyarakat Vol 10 No 3 (2025): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v10i3.1494

Abstract

Industri gula aren di Provinsi Banten memiliki potensi besar, namun masih menghadapi kendala dalam proses produksi yang tradisional, biaya tinggi, dan kualitas produk yang tidak konsisten. Program pengabdian ini bertujuan untuk meningkatkan efisiensi produksi dan kualitas gula aren cair melalui penerapan teknologi vacuum evaporasi. Metode yang digunakan meliputi pelatihan teknis, pendampingan UMKM, implementasi prototipe alat, promosi digital, serta kolaborasi multi-pihak. Hasil kegiatan menunjukkan bahwa UMKM mitra mampu menghasilkan produk gula aren cair berkualitas tinggi, lebih higienis, dan sesuai standar pasar. Kesimpulannya, teknologi vacuum evaporasi efektif meningkatkan daya saing produk lokal, mendukung kesehatan masyarakat, dan memperkuat ekonomi daerah. The palm sugar industry in Banten Province has great potential, but it still faces obstacles in traditional production processes, high costs, and inconsistent product quality. This community service program aims to improve production efficiency and the quality of liquid palm sugar through the application of vacuum evaporation technology. The methods used include technical training, assistance for SMEs, prototype tool implementation, digital promotion, and multi-stakeholder collaboration. The results show that partner SMEs are able to produce high-quality, more hygienic liquid palm sugar products that meet market standards. In conclusion, vacuum evaporation technology is effective in increasing the competitiveness of local products, supporting public health, and strengthening the regional economy.