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All Journal Jurnal Ilmiah Ekonomi dan Bisnis JMIE (Journal of Madrasah Ibtidaiyah Education) Madani: Multidisciplinary Scientific Journal
Putri, Aprilia Eka
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PENGARUH PENERAPAN AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PADA DINAS KOMUNIKASI INFORMATIKA DAN STATISTIK PROVINSI LAMPUNG Sekar Sari, Meita; Silvia, Dewi; Putri, Aprilia Eka
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 2 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i2.16202

Abstract

The aim of this research is to find out how much influence the implementation of Accrual-Based Government Accounting Standards and Internal Control has on the Quality of Government Financial Reports. This research uses a quantitative descriptive approach where the data processing is carried out statistically. The number of samples taken was 104 respondents using the Saturated Sampling method, a group from Non Probability Sampling, which was carried out by census where the population was used as a sample registered with the Lampung Province Communications, Information and Statistics Service. The data source in this research is primary data obtained using a questionnaire which was then processed using multiple linear analysis tests using SPSS version 21. The results of this research show that the implementation of Accrual-Based Government Accounting Standards and Internal Control simultaneously and partially has a positive and significant effect on Quality of Government Financial Reports. Keywords: Accrual Based Accounting, Internal Control, Quality of Financial Reports
THE INFLUENCE OF THE PROBLEM BASED LEARNING MODEL ON THE CRITICAL THINKING ABILITY OF CLASS V STUDENTS Putri, Aprilia Eka; Rahmi, Laili
JMIE (Journal of Madrasah Ibtidaiyah Education) Vol 8, No 2 (2024): JMIE (JOURNAL OF MADRASAH IBTIDAIYAH EDUCATION)
Publisher : PD PGMI se Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32934/jmie.v8i2.693

Abstract

In learning, educators play a very important role in helping students solve problems, therefore teachers must encourage students to actively participate in learning by using the Ptoblem Based Learning learning model. This study aims to answer the hypothesis of a significant influence on students' critical thinking skills by using learning models other than lecture methods, such as the problem based learning (PBL) learning model in grade V of the Social Sciences subject and the material 'Technology in Life' SDN 190 Pekanbaru. This study applies a quantitative model with a research design used is one group only pretest-posttest. In this study, the population was all grade V at SDN 190 Pekanbaru in the 2024/2025 academic year. The sample selection used total sampling by collecting a sample of 50 students from grade V. The method used in this study is the data collection method, with the action test and documentation method. The data analysis technique in this study used a hypothesis test with the Independent Sample T-test. Based on the findings, the Sig. value was obtained. (2-tailed) of <0.001 <0.05, it can be concluded that there is an influence of the problem based learning model on critical thinking skills in technology material in class V life. It can also be seen that there is an average or mean value in the control class posttest of 66.23 and in the experimental class of 86.21.
Analisis Aspek Teknis dan Operasional pada Kedai Kopi Skala Kecil: Studi Kelayakan Bisnis Boss L Coffee Corner Vientiany, Dini; Lestari, Dela Arum; Putri, Aprilia Eka; Siregar, Husna Salsabila; Hafiz, Muhammad Fiqi
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 12 (2026): January
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18198135

Abstract

The coffee shop business, as part of the MSME sector, is growing rapidly, in line with the growing coffee drinking culture in society, especially among the younger generation. This situation has encouraged the emergence of various coffee shop businesses with diverse concepts, including Café Boss L Coffee Corner, located in Deli Tua, Deli Serdang Regency. This study aims to analyze the feasibility of Café Boss L Coffee Corner from a technical and operational perspective as part of a business feasibility study. The research method used was a qualitative approach, with data collection techniques through interviews, observation, and documentation. The data obtained were analyzed to assess the readiness of facilities and infrastructure, facility layout, equipment, operating hours, and service process efficiency. The results of the study indicate that Café Boss L Coffee Corner has a strategic location, adequate facilities, and an effective and efficient operational system appropriate for the scale of an MSME business. Furthermore, the feasibility study indicates that this business meets the feasibility criteria from a technical, operational, market, and economic perspective. Therefore, Café Boss L Coffee Corner is deemed feasible to operate and develop as a business with potential for sustainability and good future profit opportunities.
Co-Authors Hafiz, Muhammad Fiqi Laili Rahmi, Laili Lestari, Dela Arum Sekar Sari, Meita Silvia, Dewi Siregar, Husna Salsabila Vientiany, Dini