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<![CDATA[STRATEGY OF MSMEs DEVELOPMENT IN FACING THE INDUSTRIAL ERA 4.0: IN THE ACCOUNTING PERSPECTIVE ]]>
<![CDATA[Dendy Syaiful Akbar]]>;
<![CDATA[Eva Faridah]]>;
<![CDATA[Mohamad Apip]]>;
<![CDATA[Roni Marsiana Suhendi]]>
<![CDATA[ Jurnal Wawasan dan Riset Akuntansi Vol 6, No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Galuh ]]>
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DOI: 10.25157/jwr.v6i2.1946
<![CDATA[The purpose of this study is to analyze the ability of MSMEs to improve industrial competitiveness and strategies to improve industrial competitiveness in the context of facing the industrial era 4.0 in an accounting perspective. The research method uses descriptive methods that are explorative in nature. The data analysis technique uses descriptive analysis techniques, which are carried out by describing the facts of the findings and presenting them by providing sufficient understanding and explanation. The results of the study show that the MSMEs sector in Indonesia has not been able to improve competitiveness in the face of the industrial era 4.0 from an accounting perspective. Meanwhile, the strategy that can be utilized by MSMEs in facing the current digital era seen from an accounting perspective is by utilizing the Government budget for MSMEs development programs, utilizing credit facilities and empowerment from banks, and utilizing technological advances.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL TERHADAP KINERJA PEGAWAI BAGIAN KEUANGAN ]]>
<![CDATA[Eva Faridah]]>
<![CDATA[ Jurnal Wawasan dan Riset Akuntansi Vol 1, No 2 (2014) ]]>
Publisher : <![CDATA[Universitas Galuh ]]>
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DOI: 10.25157/jwr.v1i2.1261
<![CDATA[Penelitian ini difokuskan pada Pengaruh Pengendalian Internal terhadap Kinerja Pegawai Bagian Keuangan Rumah Sakit Umum Daerah Kota Banjar. Permasalahan yang dihadapi dalam penelitian ini meliputi: 1) Bagaimana pelaksanaan pengendalian internal di RSUD Kota Banjar?; 2) Bagaimana kinerja pegawai bagian keuangan di RSUD Kota Banjar?; 3) Bagaimana pengaruh pengendalian internal terhadap kinerja pegawai bagian keuangan di RSUD Kota Banjar? Metode yang digunakan dalam penelitian ini analisis desain deskriptif teknik survey. Sedangkan untuk menganalisis data yang diperoleh digunakan Analisis Koefisien Korelasi Pearson Product Moment (PPM), Uji Koefisien Determinasi dan Uji Hipotesis menggunakan Uji Signifikansi (Uji t). Hasil dari penelitian dan pengolahan data menunjukan bahwa pengendalian internal berpengaruh positif dan signifikan terhadap kinerja pegawai bagian keuangan pada Rumah Sakit Umum Daerah Kota Banjar dengan besarnya pengaruh 31% dan sisanya 69% dipengaruhi oleh factor lain. Diharapkan Rumah Sakit Umum Daerah (RSUD) Kota Banjar dalam pelaksanaan pengendalian internal, sebaiknya semua elemen organisasi saling bekerja sama dalam menjalankan proses pengendalian internal. Karena halal tersebut harus dilakukan agar semua kegiatan yang dilakukan di RSUD Kota Banjar dapat berjalan dengan lebih baik lagi.]]>
<![CDATA[PENGARUH LOCUS OF CONTROL TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOR PADA KANTOR AKUNTAN PUBLIK (KAP) DRS. SUPARNO SUPARDJO CIREBON ]]>
<![CDATA[Eva Faridah]]>
<![CDATA[ Jurnal Wawasan dan Riset Akuntansi Vol 3, No 1 (2015) ]]>
Publisher : <![CDATA[Universitas Galuh ]]>
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DOI: 10.25157/jwr.v3i1.1374
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh Locus of Control terhadap Dysfunctional Audit Behavior pada KAP Drs. Suparno Supardjo Cirebon. Metode yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Jenis data yang digunakan adalah data primer, dimana teknik pengumpulan data dengan penyebaran kuesioner.Hasil penelitian menunjukan bahwa auditor pada KAP Drs. Suparno Supardjo mempunyai locus of control internal dan locus of control external yang cukup baik, dimana mereka meyakini kalau keberhasilan maupun kegagalan dalam hidupnya berada dalam kontrol mereka maupun di luar kontrol mereka (kesulitan dalam pekerjaan atau keberuntungan/nasib. Artinya bahwa auditor pada KAP Drs. Suparno Supardjo dipengaruhi baik oleh locus of control internal maupun locus of control eksternal. Sementara itu Dysfunctional audit behavior pada Kantor Akuntan Publik (KAP) Drs. Suparno Supardjo adalah cukup baik. Artinya auditor pada KAP Drs. Suparno Supardjo menganggap bahwa dysfunctional audit behavior merupakan perilaku auditor dalam proses audit yang tidak sesuai dengan program audit yang telah ditetapkan atau menyimpang dari standar yang telah ditetapkan yaitu Standar Profesional Akuntan Publik (SPAP), karena hal tersebut dapat bertolak belakang dengan etika profesi seorang auditor. Sedangkan dari hasil penelitian menunjukkan bahwa hipotesis yang diajukan yaitu terdapat pengaruh yang positif locus of control terhadap dysfunctional audit behavior tidak dapat diterima atau ditolak, yang berarti locus of control tidak mempunyai pengaruh yang signifikan terhadap dysfunctional audit behavior.]]>
<![CDATA[ANALISIS PENGENDALIAN BIAYA PRODUKSI DALAM UPAYA MENINGKATKAN LABA ]]>
<![CDATA[Elis Badriah]]>;
<![CDATA[Eva Faridah]]>;
<![CDATA[Asep Nurwanda]]>;
<![CDATA[Ayu Gumilang Lestari]]>
<![CDATA[ Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 5 No. 1 (2022): Jurnal Ekonomi Syariah dan Bisnis ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Universitas Majalengka ]]>
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DOI: 10.31949/maro.v5i1.2323
<![CDATA[Peneltian ini bertujuan untuk mengetahui dan menganalisis pengendalian biaya produksi terhadap peningkatan Laba. yang dilakukan pada PT. Kawali Polutry Shop sebagai objeknya. Penelitian ini berfokus pada Analisis Pengendalian Biaya Produksi Dalam Upaya Meningkatkan Laba. Dalam mendapatkan data dan informasi terkait biaya apa saja yang dikeluarakn oleh PT. Kawali Polutry Shop, Dalam penelitian ini, teknik analisis data yang digunakan adalah analisis deskriptif, yaitu dengan cara menganalisis data, dalam langkah ini penulis membandingkan teori dengan kenyataan dalam pengendalian biaya produksi untuk meningkatkan laba perusahaan PT. Kawali Polutry Shop. Peneliti mendeskripsikan mengenai data biaya yang dikeluarkan selama proses produksi, pengendalian biaya produksi dan upaya meningkatkan Laba. Dalam melakukan pengendalian biaya produksi, PT. Kawali Polutry Shop menggunakan sistem atau aplikasi sebagai alat untuk pengendalian biaya produksi, tetapi untuk biaya non produksi masih dikelola secara sederhana. Maka dari itu, upaya meningkatkan Laba yang dilakukan oleh PT. Kawali Polutry Shop selain sistem pengendalian yang baik, diantaranya adalah meminimalisir biaya operasional, fokus terhadap pelanggan tetap, memperhatikan kulaitas day old chicken, memantau perkembangan day old chicken dan menerapkan disiplin kerja.]]>
<![CDATA[Pengaruh Net Profit Margin dan Total Asset Turnover Terhadap Kinerja Perusahaan ]]>
<![CDATA[Elis Badriah]]>;
<![CDATA[Eva Faridah]]>;
<![CDATA[Asep Nurwanda]]>;
<![CDATA[Anisa Lisara]]>
<![CDATA[ Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 10, No 2 (2022): November ]]>
Publisher : <![CDATA[Universitas Galuh ]]>
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DOI: 10.25157/je.v10i2.8943
<![CDATA[Penelitian ini difokuskan pada Analisa Pengaruh Net Profit Margin dan Total Asset Turnover Terhadap Kinerja Perusahaan Adapun tujuan penelitian ini adalah untuk untuk mengetahui dan menganalisis : 1) Pengaruh Net Profit Margin terhadap kinerja perusahaan PT. Akasha Wira International, Tbk. periode 2016-2020; 2) Pengaruh Total Asset Turnover terhadap kinerja perusahaan PT. Akasha Wira International, Tbk. periode 2016-2020; 3) Analisa Pengaruh Net Profit Margin dan Total Asset Turnover Terhadap Kinerja Perusahaan PT. Akasha Wira International, Tbk. periode 2016-2020. Metode yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Sedangkan untuk menganalisis data yang diperoleh digunakan analisis Analisis Koefisien Korelasi, Koefisien Determinasi, Uji Regresi Linier Berganda, Uji Koefisien Korelasi Berganda, serta Uji Hipotesis menggunakan Uji t dan Uji F. Hasil penelitian menunjukkan bahwa : 1) Pada Net Profit Margin terdapat pengaruh positif terhadap Kinerja Perusahaan dinyatakan diterima. Ini berarti secara parsial bahwa Net Profit Margin berpengaruh signifikan terhadap Kinerja Perusahaan; 2) Pada Total Asset Turnover terdapat pengaruh positif terhadap Kinerja Perusahaan dinyatakan ditolak. Ini berarti secara parsial bahwa Total Asset Turnover tidak berpengaruh signifikan terhadap Kinerja Perusahaan; 3) Pada Net Profit Margin dan Total Asset Turnover terdapat pengaruh positif terhadap Kinerja Perusahaan dinyatakan diterima. Ini berarti secara simultan Net Profit Margin dan Total Asset Turnover berpengaruh signifikan terhadap Kinerja Perusahaan. Diharapkan mampu meningkatkan kinerja perusahaan sehingga akan menarik lebih banyak investor untuk berinvestasi pada perusahaan.]]>
<![CDATA[THE EFFECT OF CIRCUIT LEARNING MODEL ASSISTED BY FLIP CHART MEDIA ON SCIENCE LEARNING OUTCOMES ]]>
<![CDATA[Dongoran, Jhonas]]>;
<![CDATA[Faridah, Eva]]>;
<![CDATA[Surya, Edy]]>;
<![CDATA[Bukit, Nurdin]]>
<![CDATA[ JURNAL DARMA AGUNG Vol 32 No 1 (2024): FEBUARI ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA) ]]>
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DOI: 10.46930/ojsuda.v32i1.4025
<![CDATA[This study looks into how well flipcharts and the circuit learning model might improve scientific learning results and cooperative attitudes in Indonesian elementary school students. In order to address the widespread problem of low educational quality, the research proposes a novel method of instruction. The underutilization of engaging media in scientific education is the research gap, and the uniqueness is in suggesting the circuit learning model with flipcharts as a possible solution. The study used the independent sample t-test as a quantitative method for assessing hypotheses. The experimental group outperformed the control group in terms of learning outcomes, according to the statistical results. The findings of the t-test (p < 0.05) attest to the effectiveness of the circuit learning model utilizing flipcharts in improving science learning. In particular, there was an increase in student involvement, attention span, and general learning activities when flipchart media was used. These statistical results offer empirical backing for the suggested intervention, indicating that it has the capacity to close the noted research gap and improve students' academic and social learning experiences. The statistically significant findings of this study suggest that teachers should think about implementing the circuit learning model with flipcharts as a successful tactic to enhance scientific teaching outcomes]]>
<![CDATA[Powtoon based Animated Videos in Science Lessons to Improve Student Learning Outcomes in Islamic Elementery School ]]>
<![CDATA[Rambe, Titin Rahmayanti]]>;
<![CDATA[Faridah, Eva]]>;
<![CDATA[Bukit, Nurdin]]>;
<![CDATA[Surya, Edy]]>
<![CDATA[ Pedagogik Journal of Islamic Elementary School VOL 6 NO 2 OCTOBER 2023 ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Palopo ]]>
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DOI: 10.24256/pijies.v6i2.4223
<![CDATA[This research is research and development. The ADDIE development model consists of 5 stages, namely: (1) analyze, (2) design, (3) development, (4) implementation, (5) evaluation. The research was carried out in Min 1 Medan City. The research subjects were 20 class IV students, consisting of 11 female students and 9 male students. The object in the research ispowtoon based animated video. The data collection techniques used were observation, tests and questionnaires. The data analysis techniques used are analysis of the feasibility of Powtoon based animated videos and analysis of the effectiveness of Powtoon based animation. Based on the results of material validation with a percentage of 91.68% it is categorized as feasible. Meanwhile, the media validation results were 93.49% with a decent percentage.The results of the pretest and posttest trials that were carried out using Powtoon based animated videos showed an increase in student learning outcomes. This is known from The results of the pretest were 17 students who did not complete and 3 students who completed with a percentage of 85%. Meanwhile, the results of the posttest were not as many as 1 student and 19 students who completed it with a percentage of 82%.]]>
<![CDATA[Module Development Based on Communicative Approach to Indonesian Language Learning to Improve Speaking Skills of Elementary School Students ]]>
<![CDATA[Pratiwi, Siti Habsari]]>;
<![CDATA[Faridah, Eva]]>;
<![CDATA[Bukit, Nurdin]]>;
<![CDATA[Surya, Edy]]>
<![CDATA[ Pedagogik Journal of Islamic Elementary School VOL 6 NO 2 OCTOBER 2023 ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Palopo ]]>
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DOI: 10.24256/pijies.v6i2.4291
<![CDATA[This research aims to improve students' speaking skills. This research is research and development, using the Four D development model, which consists of the define, design, develop, disseminate stages. This research has reached the development stage. The research was carried out at MIN 3 Langsa. The subjects in the research were 25 class III students consisting of 13 female students and 12 male students. The object in the research ismodule based on a communicative approach to Indonesian language lessons. The collection techniques used are observation, tests and questionnaires. Based on the results of validation by experts carried out on modules based on communicative approaches in Indonesian language lessons, the results of validation by language experts are in percentages 94.10% is categorized as very feasible, material expert validation with a percentage of 80.00% is categorized as feasible, and media expert validation results with a percentage 90.70% categorized as very feasible, and validated by media experts with percentages 93.45% categorized as very feasible. Based on this description, it is concluded thata module based on a communicative approach to Indonesian language lessons is suitable for use at MIN 3 Langsa. The results of the pretest were 4 students who completed and 21 students who did not complete with a percentage of 46%. Meanwhile, 23 students completed the posttest and 2 students did not complete the test with a percentage of 70%. Based on this explanation, it was concluded that using a communicative approach based module in Indonesian language lessons was said to be effective for class III students at MIN 3 Langsa. Based on the results and discussion in this research, it is known that the communicative approach based module in Indonesian language lessons is said to be very feasible and effective for use with class III students at MIN 3 Langsa.]]>
<![CDATA[Development of E-Modules Based on the Socrates Method to Improve Learning Outcomes of Madrasah Ibtidaiyah Students in Mathematics Subjects ]]>
<![CDATA[Pratama, Anggili]]>;
<![CDATA[Faridah, Eva]]>;
<![CDATA[Bukit, Nurdin]]>;
<![CDATA[Surya, Edy]]>
<![CDATA[ Pedagogik Journal of Islamic Elementary School VOL 6 NO 2 OCTOBER 2023 ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Palopo ]]>
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DOI: 10.24256/pijies.v6i2.4318
<![CDATA[This research aims to develop e-module based on the Socratic method. This research is research and development. This research uses the ADDIE development model, including analyze, design, develop, implement, and evaluate. This research only reached the implementation stage. The research was carried out inMIS AL Hidayah Sidomulyo.The research subjects were 20 class V students, consisting of 9 male students and 11 female students. The research object is an e-module based on the Socratic method to improve student learning outcomes. Data collection techniques are observation, tests and questionnaires. The data analysis techniques used are: (a) e-module analysis based on the Socratic method; (b) the effectiveness of e-modules based on the Socratic method. Based on validation results by media experts with a percentage of 94.85%, it is categorized as very feasible. The results of validation by material with a percentage of 94.65% are categorized as very feasible. Meanwhile, validation results by language with a percentage of 89.75% are categorized as very feasible. The results of the pretest trial were with a percentage of 45% with 3 students who completed it and 17 students who did not complete it. Meanwhile, the posttest trial had a percentage of 83.5% with 19 students who completed and 1 student who did not complete.It can be concluded that the e-module based on the Socratic method is feasible and effective to use.]]>
<![CDATA[Improving volleyball competence: E-module-based volleyball learning media innovation ]]>
<![CDATA[Kasih, Indra]]>;
<![CDATA[Faridah, Eva]]>;
<![CDATA[Widianingsih, Onyas]]>;
<![CDATA[Sinulingga, Albadi]]>;
<![CDATA[Amirzan]]>
<![CDATA[ Edu Sportivo: Indonesian Journal of Physical Education Vol. 4 No. 3 (2023): Edu Sportivo: Indonesian Journal of Physical Education ]]>
Publisher : <![CDATA[UIR Press Bekerjasama dengan International Association of Physical Education and Sports ]]>
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DOI: 10.25299/esijope.2023.vol4(3).14437
<![CDATA[The urgent need for the creation of cutting-edge learning media in the context of volleyball learning served as the driving force behind this study. The main objective was to develop and validate the E-Module as an innovative learning tool specifically focused on skill development in volleyball. The research method applied was the development method with the ADDIE approach (Analysis, Design, Development, Implementation, and Evaluation). Data collection was done through questionnaires and documentation, while data analysis used quantitative descriptive techniques. The results showed that E-Module as an innovative learning tool in volleyball can be developed successfully. This finding highlighted the important role of experts in the development of e-modules and opened up new insights into the potential of technology in supporting the learning of sport practices, especially in the context of volleyball. While the results of this study showed a positive impact, there are limitations in the context and sample of the study. Therefore, further research is needed to explore the impact of student motivation on the use of the E-Module in volleyball learning as well as generalise these findings to other sport learning contexts. This E-Module can not only be a reference for further research in the field of sports learning media development, especially volleyball, but also be recognised as an excellent product of E-Module-Based Volleyball Learning. Thus, this research contributes not only to academic knowledge but also to the practice of sports learning, especially volleyball.]]>
