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All Journal JAKPI Jurnal Teknologi Pendidikan JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal JCRS (Journal of Community Research and Service) Jurnal Review Pendidikan dan Pengajaran (JRPP) JURNAL LENTERA BISNIS Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan Jurnal Paedagogy Jurnal Pengabdian kepada Masyarakat Nusantara JURNAL PENDIDIKAN SAINS SOSIAL DAN AGAMA Jurnal Pengabdian UNDIKMA Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat JURNAL TUNAS PENDIDIKAN International Conference on Sciences Development and Technology International Journal of Management and Business Economics Journal Accounting International Mount Hope
Rini Herliani
State University Of Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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The IMPLEMENTASI MODEL CPS DENGAN METODE MIND MAPPING UNTUK MENINGKATKAN KEMAMPUAN PEMECAHAN MASALAH DAN HASIL BELAJAR SISWA AKUNTANSI Malau, Marshanda Cristina Sari; Gary Ganda Tua Sibarani, Choms; Aida Silalahi, Sondang; Herliani, Rini
Jurnal Tunas Pendidikan Vol. 7 No. 1 (2024): JURNAL TUNAS PENDIDIKAN
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/pgsd.v7i1.2294

Abstract

Problem-solving abilities and student learning outcomes are essential things to pay attention to in learning. This research aims to describe the effectiveness of applying the Creative Problem-Solving model assisted by the mind mapping method in improving problem-solving abilities and learning outcomes in tax administration subjects with the subject matter of Corporate Income Tax payable. The research was carried out using the classroom action research method in two cycles. Each cycle consists of two meetings, divided into four stages: planning, action, observation, and reflection. The subjects of this research were students of XI AKL 2 SMK Negeri 1 Pematangsiantar, totalling 33 students. The data collection techniques used in this research are observation and tests. The percentage of the average value of problem-solving ability in cycle I was 60.60% and increased in cycle II to 88.75%. Meanwhile, for student learning outcomes in cycle I, the percentage of classical completion was 48.4%; in cycle II, it increased to 100%. So, the Creative Problem-Solving model assisted by the Mind Mapping method can improve problem-solving abilities and student learning outcomes.
The Influence of Cost Standards, Performance Evaluation, Cost Analysis, and Budget Participation on Employee Managerial Performance at The BPKP Office in Medan City for the 2024 Period Manalu, Yesinta Alde Rosari; Purnasari, Nina; Br Pelawi, Natalia; Herliani, Rini
International Journal of Management and Business Economics Vol. 4 No. 3 (2026): June
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i3.1634

Abstract

This study aims to analyze the influence of cost standards, performance evaluation, cost analysis, and budget participation on employee managerial performance at the Medan Financial and Development Supervisory Agency (BPKP) Office. This study uses a quantitative approach with multiple linear regression analysis methods. The population in this study consisted of all BPKP Medan employees, totaling 50 people. The sampling technique used was saturated sampling, where the entire population was taken as the research sample. The data used were primary data obtained through distributing questionnaires to respondents. The results of the study indicate that partially, cost standards do not have a significant effect on managerial performance. Meanwhile, performance evaluation, cost analysis, and budget participation have a positive and significant effect on managerial performance at the Medan BPKP Office. Simultaneously, all independent variables have a significant effect on managerial performance. Thus, it can be concluded that increasing the implementation of performance evaluation, cost analysis, and budget participation optimally can improve managerial performance at the Medan BPKP Office, while cost standards have no significant effect.  
Co-Authors , Miftah El Fikri Akmal Huda Nasution, Akmal Huda Andri Zainal Anggi Angel Christine Nainggolan Azis, Adek Cerah Kurnia Batunanggar, Susi Bayu br Ambarita, Gmandys Anggi Wella Br Pelawi, Natalia Dede Ruslan Dwi Nur Indah Sari, Dwi Nur Indah Gary Ganda Tua Sibarani, Choms HANDAYANI Handayani, Silvia Mariah Hanu, La Haryadi - Haryadi, Haryadi Jufri Darma Malau, Marshanda Cristina Sari Manalu, Yesinta Alde Rosari Ms, Ade Novika Husna Mubarok, Al Munawir Muhammad Nasir Muhammad, Fadil Mursid Mursid Nasution, Ade Meilany Nina Purnasari Nurhayani, Ulfa Nurnaziah, Nurnaziah Nurwendari, Weny Nurwendary, Weny Pane , Miftah Kharidah Purba, Erni Luxy Purba, Erny Luxy Purnasari, Nina Roli Arif Sianturi Rony, Zahara Tussoleha Sialoho, Christian Rivaldo Sianturi, Yuni Dameriani Sibarani, Choms Choms Gary Ganda Tua Sibarani, Choms Gary Ganda Tua Simanjuntak, Novi Catarina Simbolon, Frentiani Revalina Sinaga, Sesdian Dwi Sitinjak, Meysie Tasya Ardella Sitompu, Haryani Pratiwi Sitompul, Andreas Jones R Sitompul, Haryani Pratiwi Situmorang, Hasianna Nopina Sondang Aida Silalahi Sridewi, Tuti Sriwedari, Tuti Tarigan, Srimonika Wulandari Taufik Hidayat Tharifah, Nabila Tijani Thohiri, Roza Willington, Karine Claudia