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<![CDATA[Kesiapan Implementasi SAK EMKM Pada UMKM Di Jepara (Studi Kasus di UMKM Safila Collection dan Fizaria Hijab) ]]>
<![CDATA[Aliyah, Siti]]>;
<![CDATA[Safitri, Difi]]>;
<![CDATA[Subadriyah, Subadriyah]]>
<![CDATA[ Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023 ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty of Economics and Business ]]>
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DOI: 10.34001/jra.v7i1.562
<![CDATA[This study aims to find out how far MSME actors are in implementing the preparation of financial statements based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). Researchers also want to know the factors that cause SAK EMKM-based financial statements not being prepared for MSME. This study uses a descriptive qualitative data analysis method. The data in this study were obtained from secondary data and primary data. Data collection techniques using the triangulation method (interviews and documentation). The results of the research and discussion that have been presented can be concluded that the Safila Collection UMKM have not prepared SAK EMKM-based financial statements at all which can be proven by not finding the preparation of balance sheets, profit and loss reports, and notes to financial statements. Whereas the Fizaria Hijab MSMEs have implemented SAK EMKM-based financial reports as evidenced by the preparation of balance sheets, profit and loss reports, and reports on changes in capital, but have not compiled notes on the financial statements in their business.]]>
<![CDATA[Degree of Emesis Gravidarum at Pregnant Women and Psychological Conditions: An Empirical Study at Midwife Independent Practice ]]>
<![CDATA[Galaupa, Resi]]>;
<![CDATA[Damayanti, Dety]]>;
<![CDATA[Arinda, Nini]]>;
<![CDATA[Aliyah, Siti]]>;
<![CDATA[Nabilah, Sunita]]>
<![CDATA[ Jurnal Penelitian Pendidikan IPA Vol 9 No 10 (2023): October ]]>
Publisher : <![CDATA[Postgraduate, University of Mataram ]]>
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DOI: 10.29303/jppipa.v9i10.4914
<![CDATA[Emеѕіѕ grаvÑ–dаrum Ñ–Ñ• а nоrmаl оr Ñоmmоn ѕуmÑ€tоm Ñ–n thе fÑ–rÑ•t trÑ–mеѕtеr оf Ñ€rеgnаnÑу. ExÑеѕѕіvе frеquеnÑу оf еmеѕіѕ grаvÑ–dаrum Ñаuѕеѕ rеduÑеd bоdу fluÑ–dÑ•, ѕо thаt thе blооd bеÑоmеѕ thÑ–Ñk аnd blооd ÑÑ–rÑulаtіоn tо thе tÑ–Ñ•Ñ•uеѕ Ñ–Ñ• dеlауеd. The objective of research is tо dеtеrmÑ–nе thе rеlаtіоnÑ•hÑ–Ñ€ bеtwееn thе ѕоÑіо-Ñulturаl аnd рѕуÑhоlоgÑ–Ñаl ÑоndÑ–tіоnÑ• оf Ñ€rеgnаnt wоmеn tоwаrdÑ• thе dеgrее оf еmеѕіѕ grаvÑ–dаrum аt PMB Dеtу DаmауаntÑ–.ThÑ–Ñ• rеѕеаrÑh Ñ–Ñ• а dеѕÑrÑ–Ñ€tÑ–vе rеѕеаrÑh uÑ•Ñ–ng а ÑоrrеlаtÑ–vе mеthоd. In thÑ–Ñ• Ñ•tudу uÑ•Ñ–ng а Ñrоѕѕ-ѕеÑtіоnаl аррrоаÑh. Thе рорulаtіоn Ñ•tudіеd wаѕ Ñ€rеgnаnt wоmеn Ñ–n thе fÑ–rÑ•t trÑ–mеѕtеr аt PMB Dеtу DаmауаntÑ– аѕ mаnу аѕ 45 rеѕроndеntÑ•. Thе ѕаmÑ€lе Ñ–n thÑ–Ñ• Ñ•tudу uѕеd thе Ñ•lоvÑ–n fоrmulа оf 40 rеѕроndеntÑ•. Thе rеѕultÑ• Ñ•hоwеd thаt thrее vаrіаblеѕ hаd а Ñ•Ñ–gnÑ–fÑ–Ñаnt rеlаtіоnÑ•hÑ–Ñ€ wÑ–th thе dеgrее оf еmеѕіѕ GrаvÑ–dаrum аt PMB Dеtу DаmауаntÑ– Ñ–n 2023, nаmеlу ѕоÑіаl ÑоndÑ–tіоnÑ• (Ï=0.023 <0.05) аnd аn OR vаluе оf 11.000, Ñulturаl ÑоndÑ–tіоnÑ• (Ï=0.027 <0.05) аnd аn OR vаluе оf 2.083 аnd thе рѕуÑhоlоgу оf Ñ€rеgnаnt wоmеn (Ï=0.008 <0.05) аnd аn OR vаluе оf 12. 000.]]>
<![CDATA[LEARNING THE INTEGRATION OF ISLAMIC SCIENCES IN THE 5.0 ERA ]]>
<![CDATA[aliyah, siti]]>;
<![CDATA[Khuriyah, Khuriyah]]>;
<![CDATA[Wulandari, Fitri]]>
<![CDATA[ Ilmuna: Jurnal Studi Pendidikan Agama Islam Vol. 6 No. 1 (2024): MARCH ]]>
Publisher : <![CDATA[Program Studi Pendidikan Agama Islam STIT al Urwatul Wutsqo Bulurejo Jombang ]]>
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DOI: 10.54437/ilmuna.v6i1.1028
<![CDATA[This study looks at the conception of integration of knowledge, internal integration in Islamic Religious Education (PAI) subjects and discussion of the new era of Society 5.0 as a phenomenon of the fusion of the virtual dimension of technology with the real dimension which is marked by the connection of various places through the accumulation of even distribution of information and knowledge. This has implications for the dynamics of sociological change in Indonesian society which has a variety of races, ethnicities, religions and cultures, as well as providing new challenges for the world of Islamic education. PAI learning takes place formally in real and virtual classes. This research is a qualitative research using the study literature method. This method collects information or data through books, journals or articles that are relevant to the issue being studied. The mushrooming of material content of Islamic values ??in the world of social media makes it possible for people to obtain information on Islamic knowledge without having to come to the science assembly directly. This will reap benefits and harm if it is not accompanied by a complete understanding so that scientific knowledge is still connected to the initial source, namely the learning of Islamic religious values ??brought by Rasulullah SAW.]]>
<![CDATA[Diplomasi Politik Belanda terhadap Kerajaan Banggai dalam Naskah Perjanjian 113 8/21 ]]>
<![CDATA[Aliyah, Siti]]>;
<![CDATA[Kramadibrata, Dewaki]]>
<![CDATA[ Manuskripta Vol 11 No 1 (2021): Manuskripta ]]>
Publisher : <![CDATA[Masyarakat Pernaskahan Nusantara ]]>
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DOI: 10.33656/manuskripta.v11i1.120
<![CDATA[This study discusses the manuscript 113 8/21 in the collection of the National Library of Indonesia. This manuscript is a letter of agreement between the Kingdom of Banggai, the Dutch East Indies Government, and Ternate which was made in 1828 AD. Treaty Manuscript 113 8/21 contains 13 articles that regulate all aspects of the life of the Kingdom of Banggai. This study was researched using the literature study method and historical approach. This research was conducted to analyze the forms of political power and diplomacy used by the Dutch East Indies and Ternate Governments toward the life of the Banggai people in the Treaty Manuscript 113 8/21. Based on the analysis, there are three aspects that are controlled by the Dutch East Indies and Ternate Governments: political, legal, and economic aspects. To be able to do this, the Dutch East Indies Government launched a strategy of Coercive Diplomacy and Market Diplomacy. === Penelitian ini membahas naskah dengan kode 113 8/21 koleksi Perpustakaan Nasional Republik Indonesia. Naskah ini merupakan surat perjanjian antara Kerajaan Banggai, Pemerintah Belanda, dan Ternate yang dibuat pada tahun 1828 M. Naskah 113 8/21 berisi 13 pasal yang mengatur segala aspek kehidupan Kerajaan Banggai. Dengan menggunakan metode studi pustaka dan pendekatan sejarah, penelitian ini dilakukan untuk menganalisis bentuk kekuasaan dan diplomasi politik yang digunakan Pemerintah Belanda dan Ternate terhadap kehidupan masyarakat Banggai yang terdapat dalam Naskah Perjanjian 113 8/21. Berdasarkan analisis yang dilakukan terhadap naskah perjanjian 113 8/21, terdapat tiga aspek yang dikuasai Belanda dan Ternate terhadap Kerajaan Benggai, yaitu aspek politik, hukum, dan ekonomi. Untuk dapat melakukan hal tersebut, Pemerintah Belanda melancarkan strategi Coercive Diplomacy dan Market Diplomacy.]]>
<![CDATA[Analisis Algoritma C4.5 untuk memperoleh kelayakan pinjaman kredit dalam meningkatkan akurasi penilaian reisiko ]]>
<![CDATA[Siregar, Ruth Indah]]>;
<![CDATA[Aliyah, Siti]]>
<![CDATA[ DEVICE : JOURNAL OF INFORMATION SYSTEM, COMPUTER SCIENCE AND INFORMATION TECHNOLOGY Vol 6, No 2: DESEMBER 2025 ]]>
Publisher : <![CDATA[Universitas Dharmawangsa ]]>
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DOI: 10.46576/device.v6i2.7637
<![CDATA[Koperasi Simpan Pinjam Siboto Lungun mengalami peningkatan kredit macet akibat proses penilaian kelayakan pinjaman yang masih manual dan kurang akurat. Penelitian ini bertujuan mengembangkan sistem prediksi kelayakan pinjaman menggunakan metode data mining dengan algoritma C4.5. Metode ini dipilih karena mampu membentuk pohon keputusan berdasarkan atribut gain tertinggi, serta dapat mengolah data numerik dan kategorikal. Data historis nasabah periode 2022-2024 digunakan dalam perhitungan entropy dan gain untuk membentuk model klasifikasi. Sistem dibangun menggunakan bahasa pemrograman Python dan database MySQL. Pengujian menghasilkan 4 atribut utama yang mempengaruhi, yaitu agunan, jumlah pinjaman, pekerjaan, dan tenor. Atribut pekerjaan mendapat hasil gain tertinggi dengan nilai 0.2884, diikuti agunan 0.0714, tenor 0,0423, dan jumlah pinjaman 0,0351. Sistem menghasilkan nilai akurasi sebesar 81%. Diharapkan sistem ini dapat membantu koperasi meminimalisir risiko kredit macet sekaligus meningkatkan efisiensi proses penilaian kedepannya.]]>
<![CDATA[Implementasi Kegiatan Kokurikuler Di Pendidikan Anak Usia Dini Al-Islam Riyadhul Irfan Kecamatan Kadungora ]]>
<![CDATA[Aliyah, Siti]]>;
<![CDATA[Qudsiah, Maria Ilfa]]>;
<![CDATA[Huda, Nova Nurul]]>
<![CDATA[ Jurnal Pendidikan Islam Anak Usia Dini : Anaking Vol 4 No 2 (2025): Jurnal Pendidikan Islam Anak Usia Dini : Anaking ]]>
Publisher : <![CDATA[LP2M STAI Al-Musaddadiyah Garut ]]>
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DOI: 10.37968/anaking.v4i2.1059
<![CDATA[This research is motivated by an initial observation conducted on October 11, 2024, at PAUD Al-Islam Riyadhul Irfan, located in Kp. Babakan RT 02 RW 08, Rancasalak Village, Kadungora District, Garut Regency. Based on the observation results, it was found that extracurricular activities were conducted in the form of performances or activities that required a significant amount of funding. This phenomenon indicates the need for a more in-depth study regarding the implementation of extracurricular activities that align with the operational theory at the PAUD level. The aim of this research is to describe the implementation of extracurricular activities at PAUD Al-Islam Riyadhul Irfan and the obstacles and challenges faced by PAUD Al-Islam Riyadhul Irfan in implementing these activities. This research uses a descriptive qualitative approach with research subjects consisting of the school principal and teachers of PAUD Al-Islam Riyadhul Irfan in Kadungora District. Data collection techniques include observation, interviews, and documentation. Data analysis techniques are carried out through stages of data reduction, data presentation, and drawing conclusions. The research results indicate that the implementation of extracurricular activities is structured and in accordance with the Guidelines for Developing the Pancasila Student Profile Project. Thus, these extracurricular activities can be carried out in a structured manner. The implementation of extracurricular activities at Al-Islam Riyadhul Irfan Early Childhood Education is already in accordance with the established regulations. The implementation of extracurricular activities at Al-Islam Riyadhul Irfan Early Childhood Education has been carefully regulated and follows the applicable guidelines. Keywords: Co-Curricular Activities; Implementation; Early childhood]]>
<![CDATA[Implementasi Kegiatan Intrakurikuler Di PAUD Al-Islam Riyadhul Irfan Kecamatan Kadungora Kabupaten Garut ]]>
<![CDATA[Aliyah, Siti]]>;
<![CDATA[Marselin, wini]]>;
<![CDATA[Ramdiani, Siti]]>
<![CDATA[ Jurnal Pendidikan Islam Anak Usia Dini : Anaking Vol 4 No 2 (2025): Jurnal Pendidikan Islam Anak Usia Dini : Anaking ]]>
Publisher : <![CDATA[LP2M STAI Al-Musaddadiyah Garut ]]>
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DOI: 10.37968/anaking.v4i2.1090
<![CDATA[This research is motivated by preliminary observations conducted on October 11, 2024, at PAUD Al-Islam Riyadhul Irfan, Rancasalak Village, Kadungora District, Garut Regency. The Intracurricular Program includes learning activities related to subjects. Every implementation of this activity is mandatory for students with different abilities according to existing provisions to enhance basic competencies that students must possess, carried out continuously every day according to a scheduled activity plan. The purpose of this research is to determine the implementation of Intracurricular Activities at PAUD Al-Islam Riyadhul Irfan and the obstacles in implementing them. This research uses a qualitative and descriptive approach that describes events faced and currently occurring. The subjects of this research are all students at PAUD Al-Islam Riyadhul Irfan. Data collection techniques consist of observation, interviews, and documentation. Data analysis techniques involve data reduction, data presentation, and conclusion drawing. ntracurricular activities are implemented through several steps, starting with developing Learning Outcomes (CP) into Learning Objectives (TP), resulting in a series of systematically and logically arranged Learning Objectives. To compile ATP, educators can design their own based on Learning Outcomes or develop examples provided by the government Keywords: Intracurricular Activities; Implementation; Early childhood]]>
<![CDATA[Faktor organisasional dan perilaku sebagai determinasi kecurangan akuntansi di Pemerintah Desa ]]>
<![CDATA[Sari, Elsa Arum Prafita]]>;
<![CDATA[Aliyah, Siti]]>
<![CDATA[ AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 3 (2025) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
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DOI: 10.36407/akurasi.v7i3.1762
<![CDATA[This study analyzes the influence of organizational and behavioral factors on accounting fraud within Indonesian village governments. Using a quantitative approach, primary data were collected via questionnaires from 141 village officials across 11 villages (saturated sampling). Multiple linear regression analysis in SPSS 25 revealed that among five independent variables, only unethical behavior had a positive, significant influence on accounting fraud. Other variables—internal control, organizational ethical culture, compensation suitability, and organizational commitment—did not show a significant effect. These findings indicate that fraud is driven more by individual behavior than systemic factors. The study recommends strengthening individual integrity through ongoing ethics training and tightening oversight mechanisms. It contributes to understanding the determinants of fraud at the village level, with policy implications for embedding ethical values and implementing behavior-focused prevention programs. Public interest statements This study helps the public understand that unethical behavior is the leading cause of financial fraud in village governments. Hence, communities can actively promote transparency, accountability, and oversight of village funds to support shared welfare.]]>
<![CDATA[Implementasi Metode RAD pada Sistem Pemesanan Makanan dan Minuman Berbasis Web dengan QR Code ]]>
<![CDATA[Lubis, Imam Syazali]]>;
<![CDATA[Aliyah, Siti]]>
<![CDATA[ Jurnal Indonesia : Manajemen Informatika dan Komunikasi Vol. 7 No. 1 (2026): Januari ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh ]]>
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DOI: 10.63447/jimik.v7i1.1735
<![CDATA[This study was conducted to address operational issues at Kafe Kaffeine, which still relied on a semi-computerized ordering process that caused service delays, data inaccuracies, and inefficiencies in generating daily sales reports. The objective of this research is to develop a web-based food and beverage ordering system integrated with QR Code technology to improve service speed and data accuracy. The Rapid Application Development (RAD) method was employed due to its iterative nature and its ability to involve users throughout each development stage. The system was developed using PHP, MySQL, HTML, CSS, and JavaScript, and evaluated through black-box testing. The results indicate that QR Code integration enables customers to place orders independently, reduces input errors, and accelerates transaction flow. Furthermore, the system automates sales recording and provides real-time reporting, thereby enhancing operational efficiency and service quality in culinary SMEs.]]>
<![CDATA[Implementasi Asesmen Awal Di Pendidikan Anak Usia Dini Al-Islam Riyadhul Irfan Kadungora Garut ]]>
<![CDATA[Aliyah, Siti]]>;
<![CDATA[Nuraeni, Neng Dewi]]>;
<![CDATA[Huda, Nova Nurul]]>
<![CDATA[ Jurnal Pendidikan Islam Anak Usia Dini : Anaking Vol 4 No 2 (2025): Jurnal Pendidikan Islam Anak Usia Dini : Anaking ]]>
Publisher : <![CDATA[LP2M STAI Al-Musaddadiyah Garut ]]>
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DOI: 10.37968/anaking.v4i2.1058
<![CDATA[In this study, the background is that teachers have difficulty designing and implementing assessments relevant to the curriculum and learning objectives. This limitation is reflected in the lack of variety and assessment methods used and the use of written tests as the sole diagnostic assessment tool. Teachers encountered difficulties in interpreting assessment results, which hindered their ability to identify students' individual needs and adapt appropriate teaching approaches. The purpose of this study is to describe the implementation of initial assessment and the obstacles and challenges in implementing initial assessment at PAUD Al-Islam Riyadhul Irfan. As for the type of research used, it is descriptive qualitative research that describes the events encountered. The data collection methods used were interviews, observation, and documentation. The data analysis techniques used were data reduction, data presentation, and drawing conclusions. The results of the research at PAUD Al-Islam Riyadhul Irfan Kadungora Garut show that cognitive initial assessments are always carried out at the beginning of each theme by creating teaching modules that are adapted to the concept map formulated with the children through e-book exposure activities or watching videos related to the learning topic using an Android TV. Meanwhile, non-cognitive initial assessments are always conducted at the beginning of each new school year by holding Zoom meetings or workshops to participate in the socialization of filling out the non-cognitive assessment instrument form prepared by a psychologist. Keywords: Early Childhood, Formative Assessment, Initial Assessment]]>
