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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Abdi Ilmu Proceedings of The International Conference on Business and Economics
Mustafa Mustafa
Universitas Pembangunan Panca Budi
Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Other

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PENGEMBANGAN PERANGKAT PEMBELAJARAN BERORIENTASI MODEL PEMBELAJARAN BERBASIS MASALAH UNTUK MENINGKATKAN KEMAMPUAN PEMECAHAN MASALAH Mustafa Mustafa
Jurnal Abdi Ilmu Vol 13 No 1 (2020): Jurnal Abdi Ilmu
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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

Abstract

This study aims to: 1) produce problem-based learning model-oriented learning tools that meet valid, practical, and effective criteria, and 2) improve students' problem-solving abilities by using problem-based learning model-oriented learning tools developed. This development research used the Dick and Carey development model which was completed in ten stages. The learning tools produced from this research are: lesson plan (RPP), student activity sheet (LAS), student book (BS), and problem solving ability test (TKM). The subjects in this study were students of class X at SMA Islam Plus Adzkia. The instruments used in the study were the validation sheet, the implementation observation sheet and the test. The results showed that: 1) the learning tools developed met valid, practical, and effective criteria in terms of their respective criteria, 2) there was an increase in students' problem solving abilities using problem-based learning model-oriented learning tools developed to the moderate category.
MODEL PENGGUNAAN INFORMASI AKUNTANSI PADA BUMDES DI DESA PEMATANG SERAI KABUPATEN LANGKAT Galih Supraja; Mustafa Mustafa; Farah Soufika Thahirah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 1 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i1.2023.%p

Abstract

Penelitian ini bertujuan untuk menganalisis model penggunaan informasi akuntansi pada BUMDES di Desa Pematang Serai Kabupaten Langkat dalam rangka peningkatan Pendapatan Asli Desa melalui pelatihan akuntansi, lama berdiri usaha dan skala usaha dalam penggunaan sistem informasi akuntansi BUMDES di Desa Pematang Serai Kabupaten Langkat dengan pengumpulan data menggunakan kuisioner. Pengujian yang digunakan dalam penelitian ini adalah uji kualitas data, uji normalitas data, analisis regresi linear berganda, dan uji hipotesis. Model regresi yang digunakan dalam penelitian ini adalah model regresi linear berganda dengan bantuan alat uji statistik. Metode pengambilan sampel pada penelitian menggunakan metode Random Sampling (acak) yang diperoleh sebanyak 30 pengelola BUMDES di Desa Pematang Serai Kabupaten Langkat. Hasil uji regresi Hipotesis pertama diterima dan H0 ditolak, dimana hasil uji T pada variabel pelatihan akuntansi diperoleh probabilitas Sig. Sebesar 0,000. yang berarti nilai Sig ≤ 0,05 atau (0,000 ≤ 0,05), Begitu pula dengan nilai T hitung pada pelatihan akuntansi adalah 8,681 . Dan nilai T tabel sebesar 2,0518 Sehingga dapat diperoleh nilai (Thitung ≥ Ttabel) atau (8,691 ≥ 2,0518). dikarenakan pelatihan akuntansi berpengaruh signifikan terhadap penggunaan sistem informasi akuntasi di BUMDES di Desa Pematang Serai Kabupaten Langkat. Hasil uji regresi hipotesis kedua ditolak dan H0 diterima dimana hasil uji T pada variable lama berdiri usaha diperoleh probabilitas sig sebesar 0,329. Yang berarti nilai sig >0,05 atau (0,329 > 0,05), . Begitu pula dengan nilai Thitung -0,995 . Dan nilai Ttabel 2,0518 . Sehingga dapat diperoleh nilai (Thitung < Ttabel) atau (-0,995 < 2,0518) yang artinya bahwa variabel lama berdiri usaha tidak berpengaruh signifikan terhadap penggunaan sistem informasi akuntansi pada BUMDES di Desa Pematang Serai Kabupaten Langkat. Hasil uji regresi hipotesis ketiga ditolak dan H0 diterima dimana hasil uji T pada variable skala usaha diperoleh probabilitas sig sebesar 0,586. Yang berarti nilai sig >0,05 atau (0,586 > 0,05), . Begitu pula dengan nilai T hitung 0,551 . Dan nilai T tabel 2,0518 . Sehingga dapat diperoleh nilai (T hitung < T tabel) atau (0,55551 < 2,0518). yang artinya bahwa variable skala usaha tidak berpengaruh signifikan terhadap penggunaan system informasi akuntansi pada BUMDES di Desa Pematang Serai Kabupaten Langkat.
Study of the Use of Accounting Information at BUMDES in Pematang Serai Village, Langkat Regency Galih Supraja; Mustafa Mustafa; Farah Soufika Thahirah
Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i2.674

Abstract

This study aims to analyze the model of using accounting information at BUMDES in Pematang Serai Village, Langkat Regency in order to increase Village Original Income through accounting training, length of business establishment and business scale in using the BUMDES accounting information system in Pematang Serai Village, Langkat Regency by collecting data using a questionnaire . The tests used in this study were data quality tests, data normality tests, multiple linear regression analysis, and hypothesis testing. The regression model used in this study is a multiple linear regression model with the help of statistical test tools. The sampling method in this study used the Random Sampling method (random) which obtained as many as 30 BUMDES managers in Pematang Serai Village, Langkat Regency. Regression test results The first hypothesis is accepted and H0 is rejected, where the results of the T test on the accounting training variable obtain a probability of Sig. By 0.000. which means the Sig value ≤ 0.05 or (0.000 ≤ 0.05), as well as the T value calculated in accounting training is 8.681 . And the T table value is 2.0518 so that a value can be obtained (Tcount ≥ Ttable) or (8.691 ≥ 2.0518). because accounting training has a significant effect on the use of accounting information systems at BUMDES in Pematang Serai Village, Langkat Regency. The results of the second hypothesis regression test were rejected and H0 was accepted where the results of the T test on the long standing business variable obtained a sig probability of 0.329. Which means the sig value > 0.05 or (0.329 > 0.05). Likewise with the value of Tcount -0.995 . And the Ttable value is 2.0518. So that the value (Tcount <Ttable) or (-0.995 <2.0518) can be obtained, which means that the long standing variable has no significant effect on the use of accounting information systems at BUMDES in Pematang Serai Village, Langkat Regency. The results of the third hypothesis regression test were rejected and H0 was accepted where the results of the T test on the business scale variable obtained a sig probability of 0.586. Which means the sig value > 0.05 or (0.586 > 0.05), . Likewise with the calculated T value of 0.551 . And the T table value is 2.0518 . So that a value can be obtained (T count < T table) or (0.55551 < 2.0518). which means that the business scale variable has no significant effect on the use of the accounting information system at BUMDES in Pematang Serai Village, Langkat Regency.
Co-Authors Farah Soufika Thahirah Galih Supraja