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Guru Tamu Sebagai Upaya Peningkatan Pengetahuan Rekonsiliasi Bank pada Siswa/Siswi SMK Negeri 1 Pangkalanbaru Maharani, Yunita; Novika; Oktalina, Gayatria
BERBAKTI : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2024): BERBAKTI: Jurnal Pengabdian Kepada Masyarakat | September 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30822/berbakti.v2i2.3422

Abstract

Kurikulum Merdeka memberikan kebebasan bagi setiap siswa untuk merasakan proses pembelajaran yang berbeda, salah satunya adalah dengan melaksanakan program guru tamu. Pengabdian ini bertujuan untuk memberikan pengalaman bagi siswa untuk merasakan pengajaran dari guru tamu yang merupakan seseorang yang ahli di bidangnya, sehingga akan meningkatkan motivasi dan pemahaman mereka. Pengabdian ini menggunakan metode bimtek, yang mana siswa diberikan materi dan latihan oleh guru tamu. Partisipan dalam kegiatan ini adalah siswa SMK Negeri 1 Pangkalanbaru terdiri dari kelas X dan XI yang berjumlah 70 siswa. Setelah pemberian materi siswa diberikan latihan soal melalui aplikasi quizizz sebagai bahan evaluasi untuk menilai pemahaman siswa setelah pemberian treatment guru tamu. Selama proses pembelajaran banyak siswa yang aktif bertanya dan menjawab, selain itu hasil evaluasi menunjukkan lebih dari 60% siswa mendapatkan nilai di atas KKM yang ditentukan, sehingga dapat disimpulkan bahwa dengan kehadiran guru tamu mampu meningkatkan efektivitas, motivasi dan antusias serta pemahaman siswa.
EFEKTIVITAS FORMULASI PUPUK ORGANIK DAN ANORGANIK TERHADAP PRODUKSI STRAWBERRY (Fragaria x ananassa) DAN KARAKTERISTIK FISIKA KIMIA TANAH PERTANIAN Ariz, Ahmad; Andika, Rama; Annita; Rahmedi, Fachrenjani; Azizah, Wirda; Novika; Aflizar
LUMBUNG Vol. 22 No. 1 (2023): Februari
Publisher : Politeknik Pertanian Negeri Payakumbuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32530/lumbung.v22i1.616

Abstract

Penggunaan pupuk anorganik (Urea, SP36, Dolomit) tanpa manajemen yang baik dan tanpa diimbangi dengan penggunaan pupuk organik (Pukan) dapat menyebabkan degradasi tanah yang berujung penurunan produktivitas tanaman. Tujuan penelitian ini untuk mengetahui formula dosis pupuk terbaik pada pertanaman strawberry, dan untuk mencari dampak yang diakibatkan formula dosis pupuk (Formula POA 1, Formula POA 2, Formula POA 3, Formula POA 4) terhadap perubahan sifat fisika dan kimia tanah. Penelitian dilakukan pada bulan September – Desember 2022 di lahan Politeknik Pertanian Negeri Payakumbuh. Metode yang dipakai dalam pengambilan sampel tanah adalah purposive sampling. Penelitian juga menggunakan Analisa Multiple Regression, Korelasi, Estimasi penggunaan pupuk dan Rumus-rumus sifat fisika tanah. Pupuk yang digunakan berupa pupuk anorganik yaitunya Urea, SP36, Dolomit dan pupuk organik yaitu pupuk kandang. Parameter yang di ukur adalah data pertumbuhan dan produksi tanaman. Hasil penelitian membuktikan adanya pengaruh formula yang diberikan oleh pupuk anorganik dan organik terhadap hasil produksi dan sifat fisika kimia tanah. Percobaan terbaik menghasilkan 225g buah strawberry dengan penggunaan Formula POA 2 yang dilakukan pada plot 1m x 1m dengan pengaruh sifat fisika kimia tanah yang terlihat yaitu % Qvr, % Qms, TDS, % Qm, % Ø (porositas) serta pengaruh pupuk anorganik dan organik
Peningkatan Literasi Perbankan Syariah bagi Pelajar SMK Sore Pangkalpinang Novika; Yunita Maharani
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 2 No. 2 (2024): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v2i2.759

Abstract

Kegiatan Pengabdian Kepada Masyarakat dilaksanakan di SMK Sore Pangkalpinang guna mengedukasi Siswa SMK Sore tentang perbankan syariah. Hal ini dilatarbelakangi oleh masih banyaknya siswa SMK jurusan akuntansi yang belum mengenal dan memahami perbankan syariah di sekitar lingkungan maka itu di adakan penyuluhan yang menjadi dasar dalam pendalaman materi akuntansi perbankan syariah. Pengabdian ini dilaksanakan dalam beberapa tahap dimulai dengan memberikan pre test kepada siswa, kemudian sosialisasi tentang akuntansi perbankan syariah, diskusi dan tanya jawab, serta memberikan post test kepada siswa sebagai evaluasi akhir terhadap tingkat pemahaman siswa mengenai penyampaian materi selama kegiatan berlangsung.
SOSIALISASI DAN PELATIHAN PELAPORAN SAK EMKM PADA PELAJAR SMK BAKTI PANGKALPINANG Yunita Maharani; Novika; Deara Shinta Lestari
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 2 No 04 (2024): AGUSTUS 2024
Publisher : Media Inovasi Pendidikan dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dalam rangka Proyek P5 pada kurikulum Merdeka praktik wirausaha selaras dengan tujuan dari pengabdian kepada masyarakat ini yaitu untuk mengetahui pengaruh dari hasil penyuluhan dan sosialisasi terkait pemahaman kepada siswa-siswi sebagai generasi muda bangsa dalam penyusunan laporan keuangan sesuai dengan SAK EMKM (standar akuntansi keuangan entitas mikro kecil menengah makro) bagi pelaku usaha UMKM. Hal ini dirasa, karena ilmu akuntansi sering mengalami perubahan dari waktu ke waktu sehingga sangat penting bagi guru maupun peserta didik mengetahui dan mengikuti perkembangan ilmu akuntansi terkini. Siswa-siswi SMK Bakti jurusan Akuntansi merupakan calon mahasiswa S1 akuntansi dan juga sebagai pelaku usaha sudah selayaknya diberikan penyuluhan serta pemahaman mengenai standar baku SAK EMKM agar menambah wawasan yang lebih luas pada saat membuka usaha dan siap menghadapi studi lanjut. Kegiatan ini dilaksanakan menggunakan pre test dan post test melalui google form, didapat hasil evaluasi akhir terjadi peningkatan secara signifikan antara pre test dan post test sebesar 80% mendapat nilai di atas 70 dengan responden 35 siswa-siswi kelas X. Serta dilanjutkan dengan presentasi tanya jawab diskusi di dalam kelas.
ANALISIS PENGARUH E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP KEPUASAN BELANJA GENERASI MILENIAL DI KOTA PANGKALPINANG (STUDI KASUS PADA PORTAL BELANJA ONLINE SHOPEE.CO.ID) Febriyani, Desy; Ruben Manullang, Rizal; Novika
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 1 No 1 (2021): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v1i1.157

Abstract

This is the result of a thesis research compiled by Desy Febriyani, Accounting Department STIE-IBEK. The title of this research in Indonesian "Analisis Pengaruh E-Commerce dan Sistem Informasi Akuntansi Terhadap Kepuasan Berbelanja Di Kota Pangkalpinang (Studi Kasus Pada Portal Belanja Online Shopee.co.id)" was run from October 2020 to January 2021. The purpose of this study was to determine whether the independent variables consisting of: E-Commerce and Accounting Information Systems to the dependent variable, namely Shopping Satisfaction. This research was conducted using qualitative methods of data analysis, descriptive statistics, multiple linear regression, coefficient of determination, assumption test. classics, and hypothesis testing. The data used in this study are primary data. Statistical data processing uses the form of the JASP 0.9.2.0 program. Partial data processing on the E-Commerce variable has an effect on Millennial Generation Shopping Satisfaction by calculating the t value (3.831)> t table (1.6702) and the sig value 0.000 <0.05 so that H0 is rejected and H1 is accepted. The Accounting Information System variable partially affects the Millennial Generation's Shopping Satisfaction t count (3.664)> t table (1.6702) and the significant value of the Accounting Information System Variable is 0.000 <0.05 so that H0 is rejected and H1 is accepted. Simultaneously, the E-Commerce variable and the Accounting Information System have an effect on Millennial Generation Shopping Satisfaction, it is obtained that the value of Fcount (25.803)> Ftable (3.15) and a significant value of 0.000 <0.05 so that H0 is rejected and H1 is accepted. For R square it is obtained at 0.458 or 45.8%, which means that the independent variable can simultaneously influence the dependent variable by 45.8% and the remaining 54.2% by other variables not used in this study.
ANALISIS PENERAPAN PSAK NOMOR 46 PAJAK PENGHASILAN ATAS LAPORAN KEUANGAN TAHUN 2021 DI CV. NUSANTARA MAKMUR SEJAHTERA Leslie, Jennifer; Tri Setyo Mulyani, Hendarti; Novika
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 2 No 1 (2022): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v2i1.262

Abstract

Companies often face obstacles in the process of recognizing all the consequences of tax calculations on financial statements. This causes differences between commercially recognized financial statements and fiscal financial statements. CV. Nusantara Makmur Sejahtera is a company that sells various types of facial, hair and body beauty products. The purpose of this study was to evaluate whether CV. Nusantara Makmur Sejahtera has implemented PSAK No. 46 in the company's financial statements. The research uses qualitative methods with descriptive analysis, namely looking at the 2021 financial reports. The data used in this study is primary data, and the type of data used is documentary data. The research finding is that there is a difference between the financial statements that are recognized fiscally and commercially. This causes a negative fiscal correction to the depreciation account. Based on the calculation, the total negative fiscal correction is Rp. 58,830,650. So that the application of PSAK No. 46 in the financial statements of CV. Nusantara Makmur Sejahtera is not perfect yet. To overcome this problem, the company must follow the tax regulations that have been set by PSAK No. 46
ANALISIS PENGARUH KOMUNIKASI BISNIS DAN PROMOSI TERHADAP KINERJA PEMASARAN (Studi Kasus Sari Teknik Motor Yamaha di Koba) Lovely Savira Hakim, Brenda; Shinta Lestari, Deara; Novika
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 2 No 1 (2022): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v2i1.263

Abstract

This research was entitled: “Analisis Pengaruh Komunikasi Bisnis dan Promosi Terhadap Kinerja Pemasaran (Studi Kasus Sari Teknik Motor Yamaha di Koba)”. The purpose of this study was to determine the effect of business communication and promotion on marketing performance either partially or simultaneously. This research was conducted from February 2022 to June 2022. This study aims to analyze the effect of business communication and promotion on marketing performance, using a descriptive method with a quantitative approach with a view to finding the relationship between the independent variables (Business Communication and Promotion) and the dependent variable (Marketing Performance) using statistical formulas. While the statistical formula used to test the hypothesis is Multiple Regression Analysis. The sample in this study amounted to 85 respondents. The results of the study prove that: Business Communication has no positive and significant effect on Marketing Performance (Sari Teknik Motor Yamaha). This is evidenced by the analysis of the tcount value of 0.372 and the ttable value of 1.663. So the value of tcount 0.372 < from ttable of 1.663, so it can be concluded that the Business Communication variable affects Marketing Performance. Promotion has a positive and significant effect on Marketing Performance (Sari Teknik Motor Yamaha). This is evidenced by the analysis of the tcount value of 17,382 and the ttable value of 1,663. So the value of tcount is 17,382 > from ttable of 1,663, so it can be concluded that the Promotion variable does not affect Marketing Performance. Business Communication and Promotion have a positive and significant effect simultaneously on Marketing Performance. This is evidenced by the analysis of the Fcount value of 151,272 and the Ftable value of 3.11. So the value of Fcount, so that it can be concluded that the variable of Business Communication and Promotion on Marketing Performance. Based on the results of the coefficient of determination seen from the adjusted R2 value of 0.782. This means that Marketing Performance is influenced by Business Communication and Promotion by 78.2%, while the remaining 21.8% is influenced by other variables not examined in this study.
ANALISIS SISTEM PENGENDALIAN INTERNAL PADA PENGELUARAN DANA KAS KECIL (STUDI KASUS PT. SUMBER BAHAGIA KARGO EKSPRESS) Natalia, Yolanda; Novika; Tigor , Ryan Hasianda
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 3 No 1 (2023): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v3i1.296

Abstract

This study aims to analyze the internal control system on petty cash disbursements at PT. Sumber Bahagia Kargo Ekspress which has been decided through standard operational management policies. Researchers also use the approach in this research study of literature. Based on the analysis in this study, the internal control system for petty cash disbursements has not been running effectively (theoretical comparisons and research findings in the field) at PT. Sumber Bahagia Kargo Ekspress. The results of the study show that there is no serial number printed on each proof of petty cash disbursement and petty cash disbursement documents that have been made that are not stamped with the mark "PAID" or a valid stamp if they have been paid. Another finding is that management still performs dual duties and authorities; namely the Accounting function and the Financial Management function.
ANALISIS PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN PADA PT. ENSEVAL PUTERA MEGATRADING, TBK CABANG PANGKALPINANG Yori; Novika; Panjaitan, Fery
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 3 No 1 (2023): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v3i1.297

Abstract

This study uses primary data with quantitative descriptive. The data used in this study is in the form of questionnaires to 52 employees. The sampling technique is the same as the total population at PT. Enseval Putera Megatrading, Tbk Pangkalpinang Branch. The data analysis method used is descriptive statistics with hypothesis testing using multiple linear regression processed with JASP. The results of the study show (1) Control Environment has no partial effect on employee performance with a significance value of 0.813. (2) Risk assessment has no partial effect on employee performance with a significance value of 0.239. (3) Control activities have no partial effect on employee performance with a significance value of 0.230. (4) Information and Communication has no partial effect on employee performance with a significance value of 0.968. (5) Monitoring has a partial effect on employee performance with a significance value of 0.020. (6) Control Environment, Risk Assessment, Control Activities, Information and Communication and Monitoring have a simultaneous effect with a significance value of 0.001.
10.61533 ANALISIS PRINSIP AKUNTABILITAS, TRANSPARANSI, DAN EFEKTIVITAS DALAM PENGELOLAAN KEUANGAN SEKOLAH DASAR SWASTA SANTA THERESIA I PANGKALPINANG Angel, Brenda; Novika; Tri Setyo Mulyani, Hendarti
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 4 No 1 (2024): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v4i1.355

Abstract

This research is an analysis of the principles of accountability, transparency and effectiveness of school financial management at the Santa Theresia I Pangkalpinang Private Elementary School. This research aims to evaluate the application of the principles of accountability, transparency and effectiveness of school financial management at Santa Theresia I Pangkalpinang Private Elementary School. The method that researchers use is a qualitative descriptive analysis method where data collection uses observation, interview and documentation techniques. In this research, the author interviewed several sources including: School Principal, School Treasurer, and Chair of the School Committee. The research results show that Santa Theresia I Pangkalpinang Private Elementary School has demonstrated a commitment to accountability, legal compliance and integrity in its financial management. However, there are still areas that need improvement, such as increasing information transparency, active involvement of school committees, and evaluating the effectiveness of educational programs. Financial documentation is good but access to information is still limited, and supervision of the use of funds is not optimal. For future research, it is recommended to carry out further evaluation of the implementation of the recommendations proposed in this research. Additionally, the research focus could be expanded to explore the impact of improvements in school financial management on student academic achievement and parental satisfaction. Longitudinal studies can also be conducted to see developments and changes in school financial management practices over time.
Co-Authors Aflizar Andika, Rama Angel, Brenda Annita Ariz, Ahmad Azizah, Wirda Deara Shinta Lestari Febriyani, Desy Jessica, Nella Leslie, Jennifer Lovely Savira Hakim, Brenda Maharani, Yunita Natalia, Yolanda Oktalina, Gayatria Panjaitan, Fery Rahmedi, Fachrenjani Ruben Manullang, Rizal Sherly Tabita, Jessintha Shinta Lestari, Deara Tigor , Ryan Hasianda Tri Setyo Mulyani, Hendarti Yori Yunita Maharani