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All Journal AL-ATHFAAL : JURNAL ILMIAH PENDIDIKAN ANAK USIA DINI Pendas : Jurnah Ilmiah Pendidikan Dasar PrimEarly : Jurnal Kajian Pendidikan Dasar dan Anak Usia Dini (Journal of Primary and Early Childhood Education Studies Muhasabatuna: Jurnal Akuntansi Syariah Tahqiqa: Jurnal Pemikiran Hukum Islam JREP
Musfira
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Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Activity Based Costing (ABC) Implementation In Determining Rates for Inpathement Services At Dr. Tadjuddin chalid makassar Musfira; Azis, Muhammad; S, Masnawaty
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2703

Abstract

This research aimed: (1) To find out the Determination of Rates for Inpatient Services at RSUP Dr. Tadjuddin Chalid Makassar, and (2) To find out the Analysis of the Application of Activity Based Costing (ABC) in Determining Inpatient Service Rates at Dr. Tadjuddin Chalid Makassar. The variables of this research are Activity Based Costinng (ABC). The population of this research are all activities in the inpatient room at RSUP Dr. Tajuddin Chalid Makassar, and the sample are inpatient rooms in the VIP room, class I, class II, and class III at RSUP Dr. Tadjuddin Chalid Makassar during 2022. The data were collected by interview and documentation. The data obtained were analyzed using descriptive qualitative. The results of this research suggest that the calculation of inpatient rates uses Activity Based Costing (ABC), when compared to the rates used by Dr. Tadjuddin Chalid Makassar gave bigger results for VIP class and class III, while for class I and class II it gave smaller results. The difference in rates that occur is due to the imposition of overhead costs on each product. Activity Based Costing (ABC) has been able to allocate activity costs to each room appropriately based on the consumption of each activity.
Pengaruh Penggunaan Metode Belajar Berbasis Proyek Terhadap Kemampuan Sosial Emosional Anak Usia 5-6 Tahun di TK Ar-Rizky Kecamatan Bontoa Kabupaten Maros Yakin, Riska Damayanti; Sri Sufliati Romba; Musfira
Jurnal Riset Evaluasi Pendidikan Vol. 1 No. 3 (2024): JREP
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/jrep.v1i3.2080

Abstract

Anak usia dini merupakan masa dimana seorang anak mengalami pertumbuhan dan perkembangan yang sangat pesat. Salah satu perkembangan yang harus di stimulasi sejak dini ialah perkembangan sosial emosional. Penyebab ketidakmatangan sosial-emosional selanjutnya adalah modeling. Anak meniru contoh pengelolaan emosi orangtua, guru, atau orang dewasa di sekitarnya. Tujuan penelitian ini adalah untuk melihat pengaruh penggunaan metode belajar berbasis proyek pada anak terhadap peningkatan kemampuan sosial emosionalnya dan nntuk membandingkan perkembangan kemampuan sosial emosional antara kelompok anak yang menggunakan metode belajar berbasis proyek dengan kelompok anak yang menggunakan metode konvensional. Metode penelitian ini yaitu menggunakan jenis penelitian eksperimen. Hasil penelitian ini adalah kemampuan sosial emosional anak mengalami peningkatan dengan baik hal ini terbukti pada hasil perolehan nilai posttest kemampuan sosial emosional anak meningkat dibandingkan pada saat perolehan hasil pretest.
Pengaruh Media Pembelajaran Visual Diam Terhadap Perkembangan Aspek Kognitif Anak Kelas A Di Tk Gowata Desa Taeng Musfira; Asyifa Krama, Nurul; Bahri, Aliem
PrimEarly : Jurnal Kajian Pendidikan Dasar dan Anak Usia Dini Vol. 7 No. 2 (2024): Desember
Publisher : Fakultas Pendidikan, Universitas Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/primearly.v7i2.3425

Abstract

This study aims to measure the effectiveness of using silent visual learning media in the form of images to enhance the cognitive development of children. This research adopts a quantitative approach using experimental design, specifically a Nonequivalent Control Group Design. The study involved 12 children aged 4–5 years from Class A at TK Gowata, Desa Taeng. Data were collected through treatment tests and observation and analyzed using descriptive and inferential statistics. The findings indicate that learning using silent visual media positively and significantly influences children’s cognitive development. The experimental group demonstrated higher average cognitive development scores compared to the control group. Silent visual media was found to effectively boost children’s enthusiasm, focus, and understanding of learning materials. Hence, this medium serves as an engaging, effective, and enjoyable method for fostering the cognitive development of early childhood learners.
STUDI TENTANG HOMOSEKS DAN LESBIAN PERSPEKTIF HUKUM ISLAM Musfira
Jurnal Tahqiqa : Jurnal Pemikiran Hukum Islam Vol. 16 No. 2 (2022): Juli
Publisher : Sekolah Tinggi Ilmu Syariah Al-Hilal Sigli Aceh- Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.117 KB) | DOI: 10.61393/tahqiqa.v16i2.49

Abstract

Homosexuality is a biological relationship between the same sex, both male and female, but the term homosexual is more suitable for sex between men and women. Sexual deviation is not carried out by people who deny existence but Allah and the resurrection today, which is believed to be the existence of Allah and the hereafter. This is because today's human civilization is far from materialism, leaving religion and spiritual values behind. The spread of various means of generating the fire of lust in both urban and rural communities. To avoid the negative consequences of homosexuality, it requires moral development that is in accordance with religious norms and values. And the formation of correct morals is a utopia as long as the materialistic system that is contrary to the principles and religious systems can be enforced in a sustainable manner.
The effect of smart TV-based mind mapping method on the critical reasoning dimension of children aged 5–6 years Supiana; Nur Alim Amri; Musfira; Intisari
Al-Athfaal: Jurnal Ilmiah Pendidikan Anak Usia Dini Vol. 9 No. 1 (2026): Al-Athfaal: Jurnal Ilmiah Pendidikan Anak Usia Dini
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-athfaal.v91.31174

Abstract

Background: This study is motivated by the still low critical reasoning abilities of children in the learning process so that interesting and interactive learning methods and media are needed. Objective: This study aims to determine the effect of implementing the Smart TV-based mind mapping method on children's critical reasoning abilities. Methods: The research sample consisted of 15 children. Data collection techniques were carried out through pretest and posttest activities to measure children's critical reasoning abilities before and after the implementation of the learning method. The data obtained were analyzed using the Wilcoxon Signed Rank Test. This study contributes by integrating digital Smart TV media with traditional mind mapping to enhance cognitive engagement. Result: The results of the study showed that there was a significant increase in children's critical reasoning abilities, as indicated by the classroom's average score which rose from 26.47 (±12.81) in the pretest to 39.60 (±8.68) in the posttest. Furthermore, the Wilcoxon Signed Rank Test confirmed this positive shift with a calculated Z-value of -3.189 and a significance value of 0.001 (p < 0.05). Conclusion: Based on these statistical outcomes, it can be concluded that the implementation of the Smart TV-based mind mapping method exerts a significant effect on enhancing the critical reasoning abilities of young children.
INTEGRASI MEDIA PEMBELAJARAN DIGITAL DAN MANAJEMEN KELAS DALAM MENINGKATKAN EFEKTIVITAS PEMBELAJARAN PADA UPT SMAN 18 BONE Sandi; Sulkifli; Rudi Rialdi; Syamsiah; Arman Arjuna; Aulia salsabila; Indah; Nur Alqubra; Sulvianti; Kurnia Hayyung; Musfira
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 2 (2026): Volume 11 No. 02, Juni 2026.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i2.52072

Abstract

Perkembangan teknologi digital menuntut adanya inovasi pembelajaran yang mampu meningkatkan efektivitas proses belajar mengajar di sekolah. Namun, implementasi media pembelajaran digital sering kali belum diimbangi dengan manajemen kelas yang efektif sehingga pemanfaatannya belum optimal. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan efektivitas pembelajaran melalui integrasi media pembelajaran digital dan manajemen kelas modern di UPT SMAN 18 Bone. Metode yang digunakan meliputi observasi, ceramah, pemanfaatan teknologi digital, diskusi, dan evaluasi. Kegiatan melibatkan 45 peserta didik yang terbagi dalam kelas eksperimen (23 siswa) dan kelas kontrol (22 siswa). Hasil kegiatan menunjukkan bahwa rata-rata nilai kelas eksperimen meningkat dari 60,17 pada pre-test menjadi 84,22 pada post-test dengan gain sebesar 24,05, sedangkan kelas kontrol mengalami peningkatan dari 59,50 menjadi 73,36 dengan gain sebesar 13,86. Hasil uji statistik menunjukkan nilai signifikansi sebesar 0,000 (p < 0,05), yang mengindikasikan adanya pengaruh signifikan penerapan media pembelajaran digital terhadap hasil belajar peserta didik. Selain itu, sebagian besar siswa memberikan respons positif terhadap penggunaan media digital dalam pembelajaran. Dengan demikian, integrasi media pembelajaran digital dan manajemen kelas modern terbukti efektif dalam meningkatkan kualitas dan efektivitas pembelajaran di sekolah.
Co-Authors Aliem Bahri, Aliem Arman Arjuna Asyifa Krama, Nurul Aulia Salsabila indah Intisari Kurnia Hayyung Muhammad Azis Nur Alim Amri Nur Alqubra Rudi Rialdi S, Masnawaty Sandi Sri Sufliati Romba Sulkifli Sulkifli Sulvianti Supiana Syamsiah YAKIN, RISKA DAMAYANTI