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All Journal Bisma: Jurnal Bisnis dan Manajemen Buletin Ilmiah Nagari Membangun Jurnal Mantik
Christine, Debbie
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Veterinary Other

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PENGARUH PERSPESI KEMUDAHAN, MANFAAT, RISIKO DAN KEPERCAYAAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Pada Pelaku UMKM Kota Bandung) Apriwandi, Apriwandi; Christine, Debbie; Wijaya, Aida; Kartadjumena, Eriana; Sherlita, Erly; Fathonah, Andina Nur
Bisma: Jurnal Bisnis dan Manajemen Vol. 17 No. 2 (2023)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v17i2.42835

Abstract

This study aimed to determine the interest of small and medium enterprises (SMEs) in using accounting information systems. The interests of SMEs were measured by using the effectiveness of implementing accounting information systems. In addition, behavioral variables were used to bridge the relationship between the perceptions of SMEs on the ease of use, benefits, risks, and trust in the effectiveness of the information system used. The survey method involving a questionnaire was used in this study. The results showed that behavior determines the effectiveness of applying accounting information systems to SMEs. This study also found that it is essential to pay attention to the benefits of the financial accounting system created by the SME company in bringing out a positive attitude from users of accounting information systems.
Improving critical thinking skills in business mathematics lectures through problem base learning Hidayat, Rachmat; Apriwandi, Apriwandi; Christine, Debbie
Jurnal Mantik Vol. 8 No. 1 (2024): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i1.5104

Abstract

Students' mathematical critical thinking skills have not been optimally developed. Skill development is done through PBL (Problem Base Learning) strategy. The study aims to determine the impact of PBL on critical thinking skills using an experimental design with a control group. Business students who were taking Business Mathematics courses in Bandung city became the population. The research sample was 107 first semester business students who were taking mathematics courses. The sample was randomly selected by class. The research instrument was developed by the researcher and was in the form of a test with moderate difficulty and good differentiating power, high validity and reliability. Data were analyzed by one and two-way ANOVA. The results of the study: (1) the critical thinking ability of students who learn through PBL is better than those who learn conventionally, (2) the critical thinking ability of students with high, medium and low initial abilities who learn through PBL is not better than those who learn conventionally, (3) the effect of learning on critical thinking ability does not depend on initial ability, (4) the attitude of students who learn through PBL is more positive than those who learn conventionally.
EDUKASI KONSEP AKUNTANSI HIJAU UNTUK USAHA BERKELANJUTAN DENGAN PEMANFAATAN LIMBAH DI DESA MEKAR MANIK KECAMATAN CIMENYAN KABUPATEN BANDUNG Barus, Irene Sukma Lestari; Apriwandi, Apriwandi; Christine, Debbie; Arsalan, Syakieb; Wulandari, Kartika
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 3 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i3.621

Abstract

This study aims to introduce and analyze the application of green accounting principles in sustainable business practices, particularly through the utilization of organic waste as a strategy to support environmental sustainability and economic development. Employing a qualitative descriptive approach, the study involved Focus Group Discussions (FGDs) and in-depth interviews with small business owners in Mekarmanik Village, Bandung, alongside field observations to gain insights into the benefits of green accounting. Findings indicate that implementing green accounting not only enhances operational efficiency through improved waste management and resource savings but also generates new economic opportunities by converting waste into value-added products, such as organic fertilizers and alternative raw materials. This approach strengthens the competitive edge and capacity of small businesses to grow sustainably while preserving environmental balance. Furthermore, the program has successfully raised awareness among small businesses about waste processing, leading to the creation of economically valuable products, improved agricultural productivity, and enhanced public health and well-being, in alignment with the Sustainable Development Goals (SDGs). Additionally, business owners recognized that this initiative supports government efforts in poverty alleviation, hunger reduction, and the production of natural, healthy products. Recommendations from this study include ongoing monitoring by community engagement teams to ensure consistency in waste recycling practices, provision of land for waste management for businesses demonstrating success in waste processing, expansion of the program to sectors beyond agriculture, and encouragement for local governments to activate Women Farmers’ Groups (KWT) as centers for enterprise development and organic waste processing.
Co-Authors Apriwandi . Arsalan, Syakieb Barus, Irene Sukma Lestari Eriana Kartadjumena Erly Sherlita Fathonah, Andina Nur Kartika Wulandari RACHMAT HIDAYAT Wijaya, Aida