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ANALISIS PENERAPAN AKUNTANSI PADA USAHA KECIL PENJUALAN HERBAL DAN MADU (Studi pada Hijrah Muslim Store di Bandar Lampung) ., Irwandi
Jurnal Cendikia Vol 23 No 2 (2023)
Publisher : LPPM AMIK Dian Cipta Cendikia

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Abstract

Tujuan penelitian ini adalah untuk mengukur kesesuaian penerapan akuntansi di Hijrah Muslim Store BandarLampung dengan konsep dasar akuntansi yang berpedoman pada Standar Akuntansi Usaha Mikro, Kecil, danMenengah (SAK UMKM). Metode penelitian yang digunakan adalah metode kualititatif deskriptif atas hasil daripengukuran menggunakan klasifikasi kreteria oleh Dean J. Champion. Bersadarkan hasil penelitianmenggunakan data akuntansi berupa pencatatan transaksi sampai dengan laporan keuangan selama satu tahunterakhir yaitu 2022, diperoleh persentase kesesuaian penerapan akuntansi sebesar 26,67%. Keadaan inimendeskripsikan secara umum penerapan akuntansi di Hijrah Muslim Store Bandar Lampung kurang sesuai.Berdasarkan analisis, diperoleh kurang sesuai penerapan akuntansi dimulai dari pencatatan transaksi sampaidengan penyusunan laporan keuangan, baik yangberkaitan dengan konsep dasar akuntansi maupun berkaitandengan SAK UMKM. Dalam hasil wawancara yang mendukung hasil penelitian bahwa penerapan akuntansidikategorikan kurang sesuai adalah tidak konsistennya dalam menggunakan metode dasar pencatata, apakahdasar kas atau dasar akrual. Selanjutnya kepada Hijrah Muslim Store Bandar Lampung untuk segeramemperbaiki penerapan akuntansi dimulai dari pencatatan sesuai dengan konsep dasar akuntansi yangberpedoman pada SAK UMKM. Dengan demikian kualitas informasi keuangan terutama berkaitan denganinformasi perolehan laba dan posisi keuangan menjadi lebih baik dan dapat digunakan untuk evaluasi kemajuanusaha. Diharapkan kepada pemilik atau pegawai yang diberi tanggung jawab dalam akuntansi dapat mengikutipelatihan akuntansi untuk usaha kecil sesuai dengan Standar Akuntansi Keuangan-UMKM.
ANALISIS ECONOMIC VALUE ADDED UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN TEKSTIL (STUDI PADA PT SRI REJEKI ISMAN Tbk DI INDONESIA) ., Irwandi
Jurnal Cendikia Vol 24 No 1 (2024)
Publisher : LPPM AMIK Dian Cipta Cendikia

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Abstract

Tujuan penelitian ini adalah untuk mengukur kinerja keuangan perusahaan dengan memperhitungkan biaya modal yang menjadi harapan pemegang saham karena pengukuran fokus pada penciptaan nilai tambah di PT Sri Rejeki Isman Tbk Indonesia dengan dengan menggunakan metode analisis Economic Value Added (EVA). Metode penelitian yang digunakan adalah metode deskriptip dengan pendekatan kuantitatif atas hasil laporan keuangan selama 4 tahun (tahun 2019 – 2022) yang diambil dengan menggunakan pencarian IDX (Indonesia Stock Exchange). Bersadarkan hasil penelitian EVA menggunakan data yang diperoleh dari laporan keuangan menunjukkan hasil EVA negative disetiap tahunnya selama 4 tahun terakhir dimulai dari tahun 2019 sampai dengan 2022. Nilai EVA negative terbesar terjadi pada tahun 2021 yaitu sebesar – Rp 366.814.938 dan secara rata rata 4 tahun terakhir hasil EVA sebesar – Rp 181.758.641. Hasil EVA negative menunjukkan kondisi keuangan perusahaan PT Sri Rejeki Isman Tbk Indonesia dalam kondisi kurang baik atau dapat dikatakan kinerja keuangan perusahaan kurang bagus karena belum bisa memberi nilai tambah kepada pemegang saham, khususnya pada tahun penelitian ini.
Student’s Perception On The Use Flipped Classroom In Learning English at The Second Grade Of SMPN 2 X Koto Ira Yani Eka Putri; Genta Sakti; Syahrul Syahrul; Irwandi Irwandi
Fonologi: Jurnal Ilmuan Bahasa dan Sastra Inggris Vol. 2 No. 3 (2024): September: Fonologi : Jurnal Ilmuan Bahasa dan Sastra Inggris
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/fonologi.v2i3.904

Abstract

This research aimed to investigate the students’ perceptions of the flipped classroom approach in learning English at SMPN 2 X Koto Tanah Datar. The flipped classroom model, which reversed traditional in-class activities and homework, introduced new content at home through videos or readings, and dedicated class time to interactive, hands-on activities. This method sought to enhance student engagement, promote active learning, and provide opportunities for personalized instruction and immediate feedback. The study employed a descriptive quantitative method, focusing on second-grade students. Data were collected using a questionnaire that was distributed to 64 students, who were selected through purposive sampling. The questionnaire aimed to gauge students' perceptions of various aspects of the flipped classroom, including self-directed learning, collaboration, responsibility, learning performance, flexibility, and student satisfaction. The population for this study consisted of all second-grade students at SMPN 2 X Koto for the academic year 2021/2022, totaling 95 students across three classes. The sample was selected using purposive sampling, focusing on classes VIII.1 and VIII.2, to ensure participants had the specific attributes necessary for the research. Based on the findings and analysis, it can be concluded that students at SMPN 2 X Koto Tanah Datar have a highly favorable perception of the Flipped Classroom approach in learning English. The study, which involved 95 second-grade students, revealed positive responses across various aspects such as autonomy in learning, collaboration, responsibility, learning performance, flexibility, individualized experiences, interactions, and overall satisfaction. With an average score of 81.41%, categorized as "Very Good" by Arikunto's criteria, the Flipped Classroom methodology is well-received and deemed beneficial for English education at SMPN 2 X Koto Tanah Datar.
Implementasi Metode Pembiasaan dalam Menanamkan Nilai-Nilai Moderasi Beragama pada Anak Usia Dini Irwandi Irwandi
Harmoni Pendidikan : Jurnal Ilmu Pendidikan Vol. 1 No. 2 (2024): Mei : Harmoni Pendidikan : Jurnal Ilmu Pendidikan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/hardik.v1i2.577

Abstract

Religious moderation in early childhood is an effort to instill moderate religious values ​​in children from an early age. These values ​​include an attitude of tolerance, being fair, balance and also an attitude of equality. One way to instill the values ​​of religious moderation in young children is through the habituation method. This research aims to find out how the habituation method is implemented in instilling the values ​​of religious moderation in early childhood at Kartika Kindergarten Banda Aceh. What will be discussed in this research is how to implement the habituation method in instilling the values ​​of religious moderation in early childhood at Kartika Kindergarten Banda Aceh. This research uses descriptive qualitative research. Data collected through interviews and documentation. The data obtained will be analyzed descriptive qualitatively. The research results showed that the forms of implementation of the habituation method in instilling the values ​​of religious moderation in Kartika Kindergarten Banda Aceh were ablution, prayer practice, repeating and memorizing short surahs and daily prayers, introduction to places of worship from various religions. Apart from that, learning is carried out by instilling values ​​such as honesty, courtesy, mutual help and mutual respect. The steps for implementing the habituation method in instilling the values ​​of religious moderation in children at Kartika Kindergarten Banda Aceh include teachers as models, preparing learning tools, involving parents, holding religious activities.
ISOLASI DAN IDENTIFIKASI BAKTERI ENDOFIT DARI DAUN SIRIH HIJAU (Piper betle L.) DENGAN MENGGUNAKAN GEN 16S rRNA SERTA UJI AKTIVITAS ANTIBAKTERINYA Diza Sartika; Irwandi Irwandi; Ringga Novelni; Meysa Alena
Jurnal Kesehatan Medika Saintika Vol 14, No 2 (2023): Desember 2023
Publisher : Stikes Syedza Saintika Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30633/jkms.v14i2.2053

Abstract

Tanaman sirih hijau (Piper betle L.) merupakan tanaman yang banyak digunakan sebagai obat tradisional, karena memiliki kandungan metabolit sekunder yang diduga mempunyai aktivitas sebagai antibakteri. Penelitian ini bertujuan untuk mengetahui karakteristik dan  aktivitas antibakteri yang dihasilkan oleh bakteri endofit dari daun sirih hijau terhadap bakteri Staphylococcus aureus dan Escherichia coli. Daun sirih hijau yang diambil daun pucuk hijau (PH) daun muda hijau (MH) dan daun tua hijau (TH) aktivitas antibakteri diuji dengan metode Kirby-Bauer. Hasil yang didapatkan karakteristik bakteri endofit dari identifikasi morfologi secara makroskopik yaitu bulat, timbul datar, terdapat lengkungan, putih bening dan putih kekuningan. Sedangkan hasil identifikasi morfologi secara mikroskopik dengan cara pewarnaan gram yaitu berbentuk basil dan termasuk gram positif. Hasil pengujian aktivitas antibakteri terhadap bakteri uji Staphylococcus aureus yaitu PH (6,91 mm), MH (10,25 mm) dan TH (10,03 mm) yang seluruhnya tergolong lemah dan termasuk bakteri yang berspektrum sempit. Sedangkan terhadap bakteri uji Escherichia coli tidak memiliki aktivitas antibakteri. Hasil identifikasi molekuler menunjukkan bahwa isolat MH memiliki kemiripan 100 % dengan Bacillus siamensis strain cqsM9 ribosomal RNA. Dapat disimpulkan bahwa terdapat 3 isolat murni bakteri endofit yang dilakukan uji aktivitas antibakteri, isolat yang memiliki aktivitas antibakteri terbesar yaitu isolat MH yang merupakan spesies dari Bacillus siamensis
Penciptaan Produk Eksklusif Melalui Aplikasi Material dan Tekstur Pada Karya Fotograf Irwandi Irwandi; Agni Saraswati; Erna Kusuma Dewi
PANGGUNG Vol 34, No 2 (2024): Estetika, Budaya Material, dan Komodifikasi Seni
Publisher : LP2M ISBI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26742/panggung.v34i2.3514

Abstract

This research is an effort to synthesize, explore and experiment to formulate photographic products of applied art by combining aspects of photographic art and aspects of painting. Concretely, through this research, digital photo printing will be carried out on paper and canvas media which in the next stage will be applied with painting materials and techniques to get an exclusive impression. The physical consumption of photography is now increasingly focused on meeting domestic and artistic needs. The results of observations show that the texture in the painting has its own visual strength, which is not found in photographic works. The main question of this research is how to select, digitally print photos on certain media, and apply materials and painting techniques to produce unique, exclusive, and characteristic photo works through the application of materials and painting techniques. The innovation resulting from this research is a working model to increase the value of photo prints in society by adding textural elements resulting from the touch of a hand. The creative method for creating works refers to Graham Wallas in The Art of Thoughts which consists of stages: preparation, incubation, illumination and verification. The product will be analyzed by using Otto Ocvirk’s theory in Art Fundamentals Theory and Practice. He discusses that texture gives the illusion of a touch effect so that the surface character looks real. It is found that applying resin to photos printed on paper has a positive impact and corresponds to the illusory effect to be achieved. Keywords: texture, photograph, exclusive product
Penciptaan Produk Eksklusif Melalui Aplikasi Material dan Tekstur Pada Karya Fotograf Irwandi Irwandi; Agni Saraswati; Erna Kusuma Dewi
PANGGUNG Vol 34 No 2 (2024): Estetika, Budaya Material, dan Komodifikasi Seni
Publisher : LP2M ISBI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26742/panggung.v34i2.3514

Abstract

This research is an effort to synthesize, explore and experiment to formulate photographic products of applied art by combining aspects of photographic art and aspects of painting. Concretely, through this research, digital photo printing will be carried out on paper and canvas media which in the next stage will be applied with painting materials and techniques to get an exclusive impression. The physical consumption of photography is now increasingly focused on meeting domestic and artistic needs. The results of observations show that the texture in the painting has its own visual strength, which is not found in photographic works. The main question of this research is how to select, digitally print photos on certain media, and apply materials and painting techniques to produce unique, exclusive, and characteristic photo works through the application of materials and painting techniques. The innovation resulting from this research is a working model to increase the value of photo prints in society by adding textural elements resulting from the touch of a hand. The creative method for creating works refers to Graham Wallas in The Art of Thoughts which consists of stages: preparation, incubation, illumination and verification. The product will be analyzed by using Otto Ocvirk’s theory in Art Fundamentals Theory and Practice. He discusses that texture gives the illusion of a touch effect so that the surface character looks real. It is found that applying resin to photos printed on paper has a positive impact and corresponds to the illusory effect to be achieved. Keywords: texture, photograph, exclusive product
Edukasi Pengaruh Pola Tidur terhadap Obesitas pada Remaja Suryati Suryati; Dormina Dormina; Irwandi Irwandi
Jurnal Abdimas Kesehatan (JAK) Vol 6, No 1 (2024): Januari
Publisher : Sekolah Tinggi Ilmu Kesehatan Baiturrahim Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36565/jak.v6i1.673

Abstract

Obesity is a problem of excess nutrition. 4.8% of Indonesian children have more nutritional status. Obesity in adolescents is a major concern because it will risk continuing into adulthood and have a long impact on health. Lack of sleep will disrupt the hormonal stability that regulates appetite, namely leptin & ghrelin. Lack of sleep can also trigger fatigue which will have an impact on reducing physical activity so that it can cause obesity. This activity aims to increase understanding and motivation for adolescents to prevent obesity. The expected goal of this activity is to increase teenagers' knowledge about the influence of sleep patterns on obesity. The activity method is to provide health education. The main target is teenagers at SMA Negeri 11 Muaro Jambi Regency. The results of the activity evaluation showed an increase in teenagers' knowledge before (45%) and after being given counseling (80%).. Along with the development of technology, children are now increasingly playing gadgets and watching television until late at night. The school is expected to play a role in providing education to all students about the importance of adequate sleep to prevent obesity in adolescents.
Case Report : Pasien Laki-Laki Usia 48 Tahun dengan Sirosis Hepatis Stadium Dekompensata Relatif Hepatitis B Najwa Zakiyya; Irwandi Irwandi
Vitalitas Medis : Jurnal Kesehatan dan Kedokteran Vol. 2 No. 1 (2025): Vitalitas Medis : Jurnal Kesehatan dan Kedokteran
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/vimed.v2i1.1110

Abstract

Liver cirrhosis is a pathological condition that describes the end stage of progressive hepatic fibrosis. More than 40% of cirrhosis patients are asymptomatic. Based on research, 4% of patients with fatty liver will develop non-alcoholic steatohepatitis, and 0.3% of these patients will end up experiencing liver cirrhosis. A 48 year old man came to the emergency room at Cut Meutia Hospital with complaints of an enlarged stomach accompanied by pain since ± 2 weeks. The patient also complained of swelling in both legs. The results of the physical examination of the abdomen revealed icteric sclera (+/+), shifting dulness and leg edema (+/+). Based on laboratory examinations, it appeared that there was an increase in liver function, then the ultrasound examination showed the impression of ascites and liver cirrhosis. Based on the history, physical examination and supporting examinations, the patient was diagnosed with hepatic cirrhosis, relative decompensated stage of hepatitis B + CHD. Non-medical management is carried out in the form of bed rest, balanced nutrition and consumption of a low sodium diet. Then the patient's medical management consists of a 500ml hepatic Aminofuscin infusion, symptomatic management and antiviral treatment for the hepatitis he is suffering from.
Analysis of Operational Efficiency at Unsignalized Intersections in Pontianak City Irwandi Irwandi; Anastasia Caroline Sutandi; Elsa Tri Mukti
International Journal of Mechanical, Electrical and Civil Engineering Vol. 2 No. 1 (2025): International Journal of Mechanical, Electrical and Civil Engineering
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijmecie.v2i1.156

Abstract

Congestion in Pontianak City significantly impacts traffic flow, affecting both efficiency and comfort of road transit. The city's unsignalized intersections, crucial for managing vehicle flow from multiple directions, are under scrutiny for their performance. A study using the Indonesian Road Capacity Guidelines (IRCG) has assessed intersections, that the degree of saturation often exceeds acceptable limits, leading to congestion and increased delays. The research highlights that the current capacity of these intersections is insufficient to handle the growing traffic demand. For instance, under maximum traffic flow conditions, one intersection recorded a total traffic flow of 2,978.20 pcu/hour against a capacity of 2,716.40 pcu/hour, resulting in a degree of saturation of 1.096. This indicates a need for interventions like installing traffic signals or modifying road geometry to enhance flow efficiency. Despite these findings, the analysis of existing conditions specific unsignalized intersections showed a level of service value of E and F, suggesting that these intersections currently require immediate improvements. However, to further improve intersection performance, recommendations include reducing side obstacles, enhancing road geometry, and installing two-phase traffic signals, which offer the highest capacity with minimal delay. These measures aim to ensure that Pontianak City's transportation infrastructure can effectively.