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All Journal Edumaspul: Jurnal Pendidikan Jurnal Algoritma Innovative: Journal Of Social Science Research JURDIASRA Summa : Journal of Accounting and Tax
Harahap, Eliya Fatma
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Other

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Effect of Problem-Based Learning Model on Learning Motivation in Quality Control Course Gultom, Josua Alexander; Sinurat, Windo; Silitonga, Manaor; Harahap, Eliya Fatma; Abdurohim, Abdurohim
Edumaspul: Jurnal Pendidikan Vol 8 No 1 (2024): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v8i1.7904

Abstract

This study is to evaluate the effectiveness of problem-based learning in increasing student learning motivation in quality control course at college in Lubuk Pakam, North Sumatra Province. The method approach used is quantitative research involving 40 college students as respondents. This research was conducted by providing teaching using problem-based learning, learning model for one semester, and then evaluating student learning motivation. Hypothesis testing uses simple regression analysis. The result showed that the implementation of problem-based learning model significantly increased students' learning motivation in quality control course. Students showed improvement in active engagement in learning, deeper conceptual understanding, and development of problem-solving skills. The findings highlight the importance of interactive and student-centered learning approaches in improving learning effectiveness in higher education.
Pengaruh Audit Internal Terhadap Pengendalian Internal Persediaan Obat Pada RSUD Dr. Slamet Garut Hassanudin, Abdul Fatah; Rosmayati, Irma; Harahap, Eliya Fatma; Putri, Marissa Disthy
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.15198

Abstract

Karena semakin kompleksnya operasional suatu entitas, sumber informasi konvensional dan informal menjadi usang. Saat ini, entitas membutuhkan data yang dapat dipercaya dari sumber resmi, seperti audit internal, untuk membantu manajemen dalam melacak gambaran besar operasional entitas. Mengetahui seberapa besar dampak audit internal terhadap pengendalian internal persediaan obat di RSUD dr. Slamet Garut merupakan tujuan utama penelitian ini. Penelitian ini menggunakan pendekatan penelitian kuantitatif yang bersifat deskriptif dan asosiatif. Metodologi pengumpulan data yang digunakan adalah penelitian kepustakaan dan penelitian lapangan termasuk kuesioner, wawancara, dan observasi. Dua metode analisis data meliputi analisis koefisien determinasi dan analisis regresi linier sederhana. Penelitian yang dilakukan oleh RSUD dr. Slamet Garut menemukan bahwa audit internal mempengaruhi pengendalian persediaan obat.
Pengembangan Desa Wisata Melalui Digital Marketing, Inovasi Produk dan Tata Kelola Kelembagaan BUMDes di Kabupaten Garut Hanifah, Hani Siti; Harahap, Eliya Fatma; Marlina, Siska; Septiana, Yosep
Jurnal Algoritma Vol 22 No 1 (2025): Jurnal Algoritma
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/algoritma/v.22-1.2426

Abstract

Penelitian ini bertujuan untuk menganalisa pengembangan desa wisata melalui digital marketing, inovasi produk UMKM dan tata kelola kelembagaan BUMDes di Kabupaten Garut agar terwujud Desa Wisata mandiri, kompetitif dan berkelanjutan. Pembangunan dan pengembangan desa wisata sangatlah penting untuk meningkatkan perekonomian dan kesejahteraan masyarakat dengan mensinergikan pengembangan destinasi pariwisata secara profesional, efektif dan efisien serta dapat mengurangi jumlah penduduk miskin di desa dan menghilangkan kesenjangan. Pengembangan Desa wisata melalui kolaborasi digital marketing lembaga Desa pada aspek implementasi kebijakan BUMDes baik dari sisi tata kelola kelembagaan maupun inovasi produk UMKM yang terdapat pada Desa wisata. Metode penelitian dengan pendekatan kualitatif. Data primer dari wawancara dengan pengelola BUMDes, pelaku UMKM, pengelola Desa Wisata dan Dinas Pemberdayaan Masyarakat Desa (DPMD) di Kabupaten Garut dan data sekunder dari literatur, jurnal serta situs yang relevan. Populasi 47 Desa Wisata dan UMKM pada 42 kecamatan serta BUMDes yang sudah memiliki badan hukum di Kabupaten Garut. Sampel menggunakan teknik purposive sampling dengan kriteria yang diinginkan maka diperoleh sampel 6 Desa Wisata yang terkatagori maju dengan jumlah 30 responden dan 4 informan. Penelitian menggunakan teknik triangulasi. Hasil penelitian menunjukkan variabel digital marketing, inovasi produk dan pengembangan masih implementasi dilapangan belum optimal pada sedangkan pada variabel tata kelola kelembagaan pada umumnya sudah terlaksana dengan baik pada Desa wisata di Kabupaten Garut. Oleh karena itu perlu adanya upaya kolaboratif dari setiap pihak yang terkait untuk dapat melalukan perubahan - perubahan yang sinergis agar Desa Wisata dapat kompetitif dan meningktakan kesejahteraan masyarakat desa
The Strategic Role of Accounting Information Systems in Financial and Non-Financial Performance Harahap, Eliya Fatma
Summa : Journal of Accounting and Tax Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i3.971

Abstract

This study provides a narrative review, highlighting its contribution to profitability, cost efficiency, sustainability, customer satisfaction, and innovation. The summary has been simplified to ensure readability and reduce technical density. Comparisons between developed and developing countries indicate varying magnitudes of impact, with transformative potential more evident in resource-constrained economies. The discussion further identifies systemic factors—including regulation, organizational culture, and digital infrastructure—as critical determinants of AIS effectiveness, while integration with enterprise resource planning, blockchain, and business intelligence technologies strengthens competitiveness. Despite these advances, limitations remain, particularly the underrepresentation of small and medium-sized enterprises in developing regions and the reliance on cross-sectional methodologies. Future research is recommended to explore longitudinal and context-sensitive analyses that incorporate human and behavioral dimensions. Overall, the findings emphasize that enhancing AIS quality and aligning adoption with digital transformation are essential strategies for sustaining organizational performance and competitiveness.
Penguatan Pengelolaan Keuangan Pada UMKM Desa Rancabango Tarogong Kaler Garut Marlina, Siska; Rosmayati, Irma; Harahap, Eliya Fatma
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 2 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i2.97

Abstract

Accounting-based financial management can provide benefits for SMEs to know the exact financial condition of the business, regulate and control all financial transactions that occur throughout the sustainability of their business. Strengthening SMEs must of course also be accompanied by financial reports which are an important aspect for the progress of the company through accounting. However, SMEs in villages or remote areas have not been touched by official government institutions in developing their businesses, so the role of universities in community service can be a solution in developing and strengthening the existence of these SMEs. SMEs often feel confined in their ability to apply accounting because they are not used to practicing accounting in managing their business finances. The purpose of community service activities is to provide strengthening of financial management for SMEs in Rancabango Tarogong Kaler Garut Village and to provide training in making financial reports for SMEs in Rancabango Tarogong Kaler Garut Village. So that the output produced from community service activities is to increase the understanding of SMEs about working capital management practices, capital structure management and the use of capital budgeting techniques and be able to practice and apply financial records into financial reports. Community service activities are carried out through mentoring, socialization and strengthening of financial management in MSMEs in Rancabango Village, Tarogong Kaler, Garut.
Co-Authors Abdul Fatah Hassanudin Abdurohim Abdurohim, Abdurohim Hanifah, Hani Siti Josua Alexander Gultom Marlina, Siska Putri, Marissa Disthy Rosmayati, Irma SILITONGA, MANAOR Sinurat, Windo Yosep Septiana