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Perbandingan Asset Biologis Berdasarkan IAS 41 Agriculture dan PSAK 16 Aset Tetap Kodriyah, Kodriyah; Monica, Vina
Management & Accounting Expose Vol 1, No 1 (2018)
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/mae.v1i1.83

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis perbedaan perlakuan akuntansi aset biologis berdasarkan PSAK 16 dan IAS 41. Metode yang digunakan adalah pendekatan kualitatif. Populasi penelitian ini yaitu 16 perusahaan agrikultur dan mengambil 16 sampel perusahaan agrikultur yang terdaftar di BEI untuk tahun buku 2013-2017. Hasil penelitian menunjukan bahwa perlakuan akuntansi dalam hal pengakuan tidak berbeda, namun berbeda dalam hal pengukuran dan pengungkapan. Berdasarkan pengukurannya PSAK 16 mengakui aset dengan menggunakan biaya perolehan sedangkan IAS 41 menggunakan nilai wajar. PSAK 16 menyajikan dan mengungkapkan aset biologis dari pembibitan hingga pengolahan produk agrikultur pada titik panen menjadi produk jadi berikut penyusunannya, sedangkan IAS 41 hanya mengatur dan mengungkapkan aset biologis sampai pada titik panen saja dan tidak mengungkapkan penyusutan.
Common errors analysis in solving problems of fractional number reviewed from Newman's theory Priwantoro, Soffi Widyanesti; Monica, Vina; Fauzia, Nabila Atika; Larasati, Larasati
International Journal on Education Insight Vol. 4 No. 2 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/ijei.v4i2.10291

Abstract

This research aims to describe common mistakes made by students in calculating fractional numbers, especially in comparing fractional numbers. For this reason, an analysis of the mistakes made by students is required. The subjects in this research were three students of SMP Muhammadiyah 1 Godean who were taken after fulfilling the requirements for selecting research subjects. Test and observation methods are the methods for collecting data. The data analysis technique used in this research is Newman's theory, of which there are 5 stages, namely: (1) reading stage, (2) understanding stage, (3) transformation stage, (4) process skills stage, and (5) Answer Writing Stage. This research shows that the errors made by students in general are: (1) Errors in reading and understanding questions, (2) Errors in reading mathematical comparison symbols, (3) Errors in changing the form of images presented to fractional numbers, and (4) Errors in calculating the LCM value between two denominators.
Factors Related to Breastfeeding Success in Post-Partum Mothers: A Quantitative Approach in the Context of Applied Health Sciences Yuliwati, Nanik; Kamalia, Lia; Monica, Vina; Tsuwwaebatul, Bela; Mandasari, Aas; Rizki, Dina Pani Mei; Mardiana, Adelia; Septini, Dwi Putri; Nazilah, Hikmatun; Romadhona, Salsa Billa
Jurnal Penelitian Pendidikan IPA Vol 11 No 9 (2025): September
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i9.12777

Abstract

This study aims to identify these factors in the context of health science education, particularly in the applied health sciences and maternal and child health. The study adopts a quantitative approach using a cross-sectional design. The study population includes postpartum mothers at Harapan Mulia Hospital in Bekasi (83 post-cesarean section mothers), Pondokgede District General Hospital (35 post-cesarean section mothers), and TPMB Lia Kamalia (35 normal postpartum mothers). Research instruments included structured questionnaires, observations of breastfeeding techniques, and interviews. Bivariate analysis was performed using the Chi-Square test, with a significance level of p <0.05. The results revealed that most mothers had good knowledge (62.9%), good nutrition (62.7%), were not at risk (73.3%), had a complete ANC history (66.7%), received good family support (60%), had good healthcare support (69.8%), adopted a healthy lifestyle (77.4%), practiced Early Breastfeeding Initiation (94.3%), and used correct breastfeeding techniques (85.7%). All these factors were significantly associated with breastfeeding success (p value < 0.05). Multivariate analysis using multiple logistic regression indicated that the dominant factors contributing to breastfeeding success were good breastfeeding technique (OR = 20.1; p = 0.004), Early Breastfeeding Initiation (EBI) (OR = 9.56; p = 0.045), and healthcare support (OR = 8.15; p = 0.001). This study underscores the need for comprehensive education and promotion of exclusive breastfeeding, emphasizing its significance in health science education. A holistic approach, including family-based interventions and strengthening maternal health literacy in the context of applied health sciences, is essential for enhancing breastfeeding success, particularly for mothers post-cesarean section. This research contributes to the improvement of maternal and child health services and the advancement of health science education in the context of midwifery services