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PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL DAN KINERJA PEGAWAI TERHADAP KARAKTERISTIK LAPORAN KEUANGAN: THE EFFECT OF ACCOUNTING INFORMATION SYSTEM, INTERNAL CONTROL SYSTEM AND EMPLOYEE PERFORMANCE ON THE CHARACTERISTICS OF FINANCIAL STATEMENTS Halimatus Sakdiah; Herawaty, Netty; Fredy Olimsar
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.310-322

Abstract

The goal of this study is to determine and evaluate the influence of accounting information system, internal control system and employee performance on the characteristics of financial statements at the Public Works and Public Housing Office of Jambi Province. This study utilized both primary and secondary data on a sample of 50 employees involved in the financial process of the Jambi Provincial Public Works and Public Housing Service. Data collection using the questionnaire method using an interval scale. Analyses of multiple linear regression by using SPSS for Windows. The findings revealed that partially and simultaneously the variables of the accounting information system, internal control system and employee performance affect the characteristics of financial statements at the Public Works and Public Housing Office of Jambi Province.
Pengembangan LKPD Fisika Berbasis Etnosains untuk Meningkatkan Hasil Belajar Kognitif Siswa pada Materi Gelombang Bunyi Muliani, Muliani; Hasmi Br Lembong; Halimatus Sakdiah; Nuraini Fatmi; Nanda Novita
Indo-MathEdu Intellectuals Journal Vol. 6 No. 1 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i1.2395

Abstract

The purpose of this study was to determine the feasibility of Physics LKPD based on ethnoscience and to determine the increase in students' cognitive learning outcomes after using Physics LKPD based on ethnoscience. This study used the research and development (R&D) method with the ADDIE model. The sample used in this study was 2 classes, namely class XI IPA 1 and class XI IPA 2, totaling 37 students. Data collection techniques using questionnaires, tests, and validation sheet instruments from media experts, material experts, and teacher experts. The results of the study obtained from the results of the material expert validator obtained a percentage score of 87% with the criteria of "very feasible". The results of the media expert validator obtained a percentage score of 81% with the criteria of "very feasible". The results of the teacher expert validator obtained a percentage score of 98% with the criteria of "very feasible". Student responses to LKPD obtained a percentage score of 84% with the criteria of "very interesting". The effectiveness of LKPD based on N-gain is 0.58 with the interpretation that there is an increase in cognitive learning outcomes in the moderate category.
Kesiapan Rekam Medis Elektronik dalam Menunjang Kodefikasi Penyakit dan Tindakan Medis (Studi Kasus Rumah Sakit Condong Catur Yogyakarta) Halimatus Sakdiah; Rina Yulida; Nofitriyani; Harinto Nur Seha
Jurnal Permata Indonesia Vol 17 No 1 (2026): Volume 17 Nomor 1, Mei 2026
Publisher : Politeknik Kesehatan Permata Indonesia Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59737/jpi.v17i1.390

Abstract

Perkembangan teknologi informasi saat ini mendorong kemajuan sistem pengelolaan dan penyimpanan data di rumah sakit, salah satunya adalah penerapan Rekam Medis Elektronik dengan prinsip keamanan, kerahasiaan data dan informasi. Oleh karena itu, Permenkes No. 24 tahun 2022 mewajibkan seluruh fasilitas pelayanan kesehatan untuk menggunakan Rekam Medis Elektronik. Salah satu kegiatan dalam penyelenggaraan rekam medis elektronik yaitu pelaksanaan pengkodean penyakit dan tindakan medis. Tujuan penelitian ini adalah untuk mengetahui pelaksanaan kodefikasi penyakit dan tindakan medis menggunakan rekam medis elektronik di Rumah Sakit Condong Catur Yogyakarta. Jenis Penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Subjek penelitian ini adalah 4 petugas rekam medis, 1 kepala unit rekam medis dan objek berupa SOP terkait pelaksanaan kodefikasi penyakit dan tindakan medis menggunakan rekam medis elektronik. Pengumpulan data menggunakan teknik wawancara, observasi dan studi dokumentasi. Hasil Penelitian ini menunj ukkan bahwa di Rumah Sakit Condong Catur Yogyakarta belum terdapat kebijakan khusus pada pelaksanaan pengkodean secara elektronik, belum terdapat SOP pada pelaksanaan kodefikasi dan tindakan medis menggunakan rekam medis elektronik. Proses pelaksanaan pengkodean dilakukan oleh petugas rekam medis dan terdapat beberapa kode diagnosa yang diinput oleh dokter yang divalidasi oleh petugas rekam medis. Kendalanya yaitu terdapat diagnosa pasien yang belum terisi maupun belum lengkap serta terdapat beberapa kode yang pada Database ICD Online yang diinput oleh Programmer belum memiliki karakter ke 4. Belum memiliki kebijakan dan SOP (Standar Operasional Prosedur) terkait pelaksanaan kodefikasi penyakit dan tindakan medis menggunakan rekam medis elektronik. Proses pengkodean dilakukan oleh petugas rekam medis dan dokter yang divalidasi oleh petugas rekam medis. Kendalanya yaitu diagnosa pasien yang belum terisi maupun belum lengkap serta terdapat beberapa kode yang memiliki karakter ke 4 tidak terdapat pada database ICD Online yang diinput oleh Programmer.
Pengembangan E-LKPD Interaktif Menggunakan Live Worksheet untuk Meningkatkan Hasil Belajar Kognitif Siska safitri; Muliani; Nuraini Fatmi; Safriana; Halimatus sakdiah
Al-Madaris Jurnal Pendidikan dan Studi Keislaman Vol. 6 No. 2 (2025): Education
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M) Sekolah Tinggi Agama Islam Jamiatut Tarbiyah Lhoksukon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47887/amd.v6i2.206

Abstract

This study aims to develop an interactive electronic student worksheet (E-LKPD) utilizing the Live Worksheet platform to enhance students' cognitive learning outcomes on the topic of static fluids. The development process followed the ADDIE model, which includes five stages: Analysis, Design, Development, Implementation, and Evaluation. The E-LKPD was validated by experts in media, content, and language, and was tested on 24 students from Class XI at MAN 3 Aceh Utara. Data were gathered through expert validation sheets, student response questionnaires, and pretest-posttest assessments. The findings showed that the E-LKPD was highly valid in terms of content accuracy, media presentation, and language clarity. Students responded enthusiastically to the learning tool, and its use led to a significant improvement in cognitive learning outcomes, as evidenced by the N-gain score. These results suggest that the interactive E-LKPD developed with Live Worksheet is both feasible and effective as a learning medium for static fluid concepts