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All Journal International Journal of Marketing and Human Resource Research Jurnal Impresi Indonesia West Science Accounting and Finance Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Rahmawati, Intan Nur
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Analysis of the Application of Fixed Asset Accounting in Consumer Cooperatives Sumber Rejeki Cakru Rahmawati, Intan Nur; Susbiyani, Arik; Nuha, Gardina Aulin
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1644

Abstract

The analysis of the application of fixed asset accounting at the Sumber Rejeki Cakru Consumer Cooperative aims to provide an in-depth overview of its compliance with the Financial Accounting Standards Statement (PSAK) No. 16 of 2021. This study adopts a qualitative approach, employing data collection methods such as interviews, observations, and documentation. Based on the analysis of the recognition, measurement, depreciation, presentation, and disclosure of fixed assets, the cooperative has demonstrated compliance with the provisions of PSAK No. 16 of 2021. Fixed asset recognition is conducted by considering future economic benefits, the reliability of acquisition cost measurement, and the asset's intended purpose. In terms of measurement, the cooperative records the acquisition cost by including all relevant components until the asset is ready for use, covering non-monetary transactions and asset revaluation, if necessary. This practice reflects the cooperative's adherence to the applicable accounting standards in the implementation of fixed asset accounting
Analysis of the Application of Fixed Asset Accounting in Consumer Cooperatives Sumber Rejeki Cakru Rahmawati, Intan Nur; Susbiyani, Arik; Nuha, Gardina Aulin
West Science Accounting and Finance Vol. 3 No. 01 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i01.1644

Abstract

The analysis of the application of fixed asset accounting at the Sumber Rejeki Cakru Consumer Cooperative aims to provide an in-depth overview of its compliance with the Financial Accounting Standards Statement (PSAK) No. 16 of 2021. This study adopts a qualitative approach, employing data collection methods such as interviews, observations, and documentation. Based on the analysis of the recognition, measurement, depreciation, presentation, and disclosure of fixed assets, the cooperative has demonstrated compliance with the provisions of PSAK No. 16 of 2021. Fixed asset recognition is conducted by considering future economic benefits, the reliability of acquisition cost measurement, and the asset's intended purpose. In terms of measurement, the cooperative records the acquisition cost by including all relevant components until the asset is ready for use, covering non-monetary transactions and asset revaluation, if necessary. This practice reflects the cooperative's adherence to the applicable accounting standards in the implementation of fixed asset accounting
Pengaruh Kualitas Produk, Online Customer Review, dan Online Customer Rating Terhadap Keputusan Pembelian Dengan Kepercayaan Konsumen Sebagai Variabel Mediasi Rahmawati, Intan Nur
Jurnal Impresi Indonesia Vol. 4 No. 5 (2025): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i5.6689

Abstract

This study aims to analyze the influence of product quality, online customer review, and online customer rating on purchasing decisions, with consumer trust as a mediating variable among TikTok Shop users in Purwokerto. A quantitative approach was employed using a survey method distributed to 100 respondents. The results indicate that product quality and online customer review significantly affect consumer trust, while online customer rating does not. Consumer trust has a positive effect on purchasing decisions and mediates the relationship between product quality and online customer review with purchasing decisions. These findings highlight the importance for businesses to foster consumer trust through improved product quality and positive customer reviews on digital platforms.
The Influence of Peer Pressure and Perceived Benefits on Self-Control among Drug Abusers in Class II A Banceuy Prison, Bandung Rahmawati, Intan Nur; Akbar, Rifqi Farisan
International Journal of Marketing & Human Resource Research Vol. 7 No. 1 (2026): International Journal of Marketing and Human Resource Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijmhrr.v7i1.3322

Abstract

Drug abuse is a problem related to self-control behavior among correctional inmates. Self-control is an important psychological construct in rehabilitation because it reflects an individual's ability to regulate impulses, respond to social pressures, and make sound behavioral decisions. The purpose of this study was to examine the influence of peer pressure and perceived benefits on self-control among inmates with a history of drug abuse. The study subjects consisted of 50 inmates. Data were collected using peer, perceived benefit, and self-control scales. Data analysis was performed using a discriminant analysis, yielding a discriminant function with a coefficient of 0.037, indicating that peer pressure and perceived benefits contribute 3.7% to self-control. The F test showed that the two independent variables did not have a significant effect on self-control (p > 0.05), peer pressure (p = 0.197), and perceived benefit (p = 0.912). These findings indicate that variations in self-control among correctional facility residents are more strongly influenced by factors other than peer pressure and perceived benefits, thereby necessitating a review of additional psychological and contextual variables in further research.
Strategi Pembiasaan Literasi Pagi Untuk Optimalisasi Pemahaman Belajar Siswa Sekolah Dasar: Penelitian Mi'rajudin, Muhammad Nisfatun Ni'am; Nursukma, Friska; Mukhlisa, Khairal; Rahmawati, Intan Nur; Rifqi, Ahmad; Suwandayani, Beti Istanti
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4247

Abstract

The 15-minute morning literacy program in elementary schools often runs as an administrative routine that has little impact on improving students' in-depth learning comprehension. This study aims to analyze and map the most effective literacy habit-forming strategies to optimize students' cognitive abilities through a Systematic Literature Review (SLR) approach. Using the PRISMA guidelines with the Scopus database (2020–2025), this study examined articles that met the inclusion criteria. The results of the analysis show that the effectiveness of morning literacy can be improved through three main strategies: integrating gamification and technology to trigger intrinsic motivation, utilizing Open Education Resources (OER) in the pre-reading phase to activate prior knowledge, and strengthening the home literacy environment through active parental involvement. The synergy of these three elements has been proven to transform passive reading activities into meaningful interactive learning experiences. This study concludes that the transformation of school literacy strategies is absolutely necessary to support students' transition from learning to read to reading to learn in a sustainable manner.
Co-Authors Ahmad Rifqi Mi'rajudin, Muhammad Nisfatun Ni'am Mukhlisa, Khairal Nuha, Gardina Aulin Nursukma, Friska Rifqi Farisan Akbar Susbiyani, Arik Suwandayani, Beti Istanti