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PERSEPSI PENGELOLA USAHA MIKRO KECIL DAN MENENGAH (UMKM) TENTANG PENYAJIAN LAPORAN KEUANGAN BERBASIS SAK EMKM (STUDI KASUS PADA UMKM DI KOTA BENGKULU) Sukma, Sukma; Desi Fitria
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.6839

Abstract

This study aims to determine the perceptions of MSME managers in Teluk Segara, Kampung Melayu, and Ratu Samban Satu Districts of Bengkulu City regarding the presentation of financial reports based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The research method used is descriptive qualitative with data collection techniques through documentation and distribution of questionnaires to 35 respondents of MSMEs assisted by the Cooperatives and MSMEs Office of Bengkulu City. The results showed that of the 20 questions given, as many as 70% obtained an average score in the very good category, 15% good, and 15% quite good, so it can be concluded that the perception of MSME managers towards the presentation of financial reports based on SAK EMKM is classified as very good. Keywords: MSMEs, SME Financial Accounting Standards (SAK), Financial Reports, Perception, Descriptive Statistics
Application of Group Investigation Model to Improve Students' Social Studies Learning Outcomes Fitria, Desi; Sabir, Arisman; Aldino; Ridoh, Ahmad
Vocational: Journal of Educational Technology Vol. 1 No. 1 (2024)
Publisher : Yayasan Pendidikan Dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/vocational.v1i1.252

Abstract

This research is motivated by the lack of student activity during the learning process and the use of less varied methods, which results in low learning outcomes. The aim of this study is to improve learning outcomes by using the Group Investigation model. The method used is Classroom Action Research (CAR), conducted in two cycles at SDN 88/II Sungai Mengkuang with 27 student participants during the odd semester of 2023. The results indicate an improvement in both the process and outcomes of learning with the implementation of the Group Investigation model. In Cycle I, activity increased from 48.1% to 59.2%, categorized as active. In Cycle II, the activity percentage increased from 70.3% to 85.1%, categorized as very active. This improvement was accompanied by an increase in student learning outcomes, where test results in Cycle I improved from 40.7% to 62.9% (Very Good) and in Cycle II improved from 74.0% to 88.8% (Very Good). Thus, it can be concluded that the Group Investigation model can enhance student learning outcomes and is considered relevant to current educational needs, thereby improving the quality of classroom learning.
PELATIHAN CODING ROBOTIK BERBASIS STEM BAGI MAHASISWA PENDIDIKAN FISIKA UNJA PEMBELAJARAN INOVATIF MELALUI PENGALAMAN PRAKTIS (HANDS-ON) Susanti, Nova; Hamidah, Hamidah; Iriani, Dewi; Aina, Mia; Fitria, Desi
Jurnal Pengabdian Masyarakat Polmanbabel Vol. 5 No. 02 (2025): DULANG : Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33504/dulang.v5i02.701

Abstract

Physics Education students, as future science educators, are required to possess 21st-century competencies, including critical thinking, problem-solving, and technological literacy. However, initial observations revealed that most students at Jambi University have not yet gained direct experience in applying coding and robotics as STEM-based learning media, which may hinder their readiness to face the challenges of teaching in the Industrial 4.0 era. This community service program was designed to enhance students’ technological literacy and STEM competencies through hands-on robotic coding training, employing methods such as workshops, tool demonstrations, educational robot programming practice, and project-based reflection. The training was conducted over two days and was attended by 40 students from the Physics Education Study Program at Jambi University. The evaluation results indicated that 85% of participants improved their knowledge and skills in robotic coding, 79% expressed enjoyment in using robotics applications and felt confident in creating new innovations, and 74% stated their interest in continuing to develop robotic applications, reflecting the sustainability of their motivation. Overall, this program successfully strengthened students’ innovative skills and broadened their perspectives on the integration of technology in education, with strong potential for replication to support the STEM curriculum and the Merdeka Belajar policy.
ANALISIS KOMPARATIF TINGKAT KESEHATAN KOPERASI SIMPAN PINJAM DI KABUPATEN KAUR Kresnawati, Kresnawati; Lestari, Puji; Fitria, Desi
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 1 (2023): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i1.84

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan Koperasi Simpan Pinjam di Kabupaten kaur. Karena banyak ksp yang tidak melakukan Rapat Anggota Tahunan (RAT), melakukan pelanggaran terhadap ketentuan-ketentuan internal maupun eksternal koperasi, koperasi yang tidak melakukan aktivitas operasionalnya dan atas permasalahan tersebut maka koperasi akhirnya berstatus pasif dan harus dibekukan. Sehingga peneliti melakukan penelitian terhadap 8 koperasi sebgai sampel dan peneliti dapat menganalisis perbandingan antar koperasi dilihat dari aspek Permodalan, Kualitas Aktiva Produktif, Manajemen, Efisiensi, Likuiditas, Kemandirian dan Pertumbuhan serta Jati Diri Koperasi. Penelitian ini dilakukan berdasarkan catatan laporan keungan koperasi simpan pinjam tahun 2017-2018. Data yang digunakan yaitu data kuantitatif dimana data tersebut didapat langsung dari masing-masing KSP. Dengan populasi sebanyak 74 ksp dan sampel sebanyak 8 ksp. Dalam pengumpulan datanya peneliti menggunakan metode dokumentasi, studi pustaka dan kuisioner sedangkan untuk teknik analisis data penelitian ini dihitung menggunakan Rasio berdasarkan Peraturan Mentri Negara Koperasi dan Usaha Kecil Menengah Republik Indonesia Nomor: 06/Per/Dep.6/IV/2016 guna memperoleh skor tingkat kesehatan koperasi simpan pinjam. Hasil Penelitian menunjukkan bahwa tingkat kesehatan KSP di Kabupaten Kaur yang berjumlah 8 Koperasi Simpan Pinjam pada tahun 2017, 6 KSP dengan Predikat Cukup Sehat dan 4 KSP dengan predikat Dalam Pengawasan. dan pada tahun 2018, 4 koperasi mendapat pedikat cukup sehat dan 4 koperasi lagi memiliki pedikat dalam pengawasan. Dari hasil penelitian ini ada beragam predikat yang diperoleh masing-masing ksp di kabupaten kaur ini bisa menjadi panduan untuk setiap koperasi agar mampu meningkatkan kinerjanya berdasarkan aspek yang dinilai dalam pengawasan agar kinerja koperasi tersebut bisa lebih bail lagi dan dapat bertahan lama menjalankan tujuannya.
PERAN GURU PPKN DALAM MENGEMBANGKAN SIKAP DISIPLIN PADA PROSES PEMBELAJARAN SISWA KELAS XI SMAN 1 SUNGAI GERINGGING Sabir, Arisman; Fitria, Desi; Maryana, Ana
Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI) Vol. 3 No. 1 (2022): Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI)
Publisher : Information Technology Education Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/pti.v3i01.620

Abstract

Penelitian ini dilatarbelakangi oleh masalah peran guru PPKn dalam mengembangkan sikap disiplin pada proses pembelajaran. Tujuan penelitian ini adalah untuk mengetahui langkah-langkah guru dalam membina sikap disiplin siswa dan kendala yang dihadapi guru dalam membina sikap disiplin siswa pada proses pembelajaran serta upaya apa yang dilakukan pihak sekolah dalam membina sikap disiplin siswa pada proses pembelajaran di SMAN 1 Sungai Geringging Kabupaten Padang Pariaman. Jenis penelitian ini adalah penelitian kualitatif dengan model penelitian deskriptif. Sedangkan teknik yang digunakan penulis untuk menentukan informan yaitu teknik purposive sampling. Teknik menguji keabsahan data menggunakan teknik triangulasi dengan sumber data. Teknik analisis data dengan cara mereduksi data, penyajian data, dan menarik kesimpulan atau verifikasi. Berdasarkan hasil penelitian menunjukan peran guru dalam mengembangkan sikap disiplin siswa dalam proses pembelajaran pada SMAN 1 Sungai Geringging meliputi menasehati siswa, keteladanan dalam berperilaku, memberikan hukuman jika bersalah, memberikan penghargaan (hadiah) jika berprestasi, serta melakukan kerjasama guru dengan orang tua sudah baik.
PELAKSANAAN PENDIDIKAN KARAKTER DALAM KEGIATAN LATIHAN DASAR KEPEMIMPINAN SISWA DI SMP NEGERI 1 KAYUTANAM Sabir, Arisman; Fitria, Desi; Pitra, Dedek Helida; Astuti, Marlinda; S, Superdi
Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI) Vol. 3 No. 2 (2022): Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI)
Publisher : Information Technology Education Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/pti.v3i2.941

Abstract

This research is motivated by the existence of the types of characters that are formed in basic student leadership training activities at SMPN 1 Kayutanam, obstacles that occur in the implementation of character education in basic student leadership training activities at SMPN 1 Kayutanam and efforts to overcome obstacles in implementing character education in basic student leadership training activities at SMPN 1 Kayutanam. This type of research is a qualitative descriptive method, which was taken using a purpose sampling technique. The data were collected by means of observation, interviews, and documentation studies. The data validity test used is source triangulation. Data analysis techniques in this study were carried out using techniques from Milles and Huberman, namely: (1) data collection process, (2) data reduction, (3) data presentation and (4) conclusion drawing or verification. Informants in this study were principals, teachers and also students who took part in basic student leadership training activities. The results showed that: (1) The types of characters formed in the basic student leadership training activities at SMPN 1 Kayutanam were: (a) Discipline character formation, (b) responsibility, (c) environmental care, (d) religious, (e) appreciate achievements. (2) The obstacles that occur in the implementation of character education in basic student leadership training activities at SMPN 1 Kayutanam are: (a) not all students are interested and interested in participating in extracurricular activities. Basic student leadership training, (b) There are still many parties who underestimated students' basic leadership training activities, (c) lack of basic student leadership training or lack of interest in extracurricular activities for student leadership basic training at school, (3) Efforts to overcome obstacles to implementing character education in student leadership basic training activities at SMPN 1 Kayutanam, namely: (a) Providing strict rules for students, (b) Designing learning strategies that have regular character planting programs, (c) Routinely instilling a good attitude, (d) Always admonishing (e) Always being a good teacher .
PENGEMBANGAN MEDIA PEMBELAJARAN INTERAKTIF BERBASIS MACROMEDIA FLASH 8 PADA MATA PELAJARAN TIK Sakti, Andika Dwi; Putra, Yogi Irdes; Sabir, Arisman; Fitria, Desi
Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI) Vol. 5 No. 1 (2024): Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI)
Publisher : Information Technology Education Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/pti.v5i1.1431

Abstract

This research focuses on the development of interactive learning media using Macromedia Flash 8, which is not only proven to be valid, practical, and effective, but also aims to improve the quality of ICT learning for grade X students at MAN 3 Bungo. Using the Research and Development (R&D) method and the 4D development model, this study successfully designed an interactive learning media that reached a validity level of 79.44%, with media, material, and language aspects met. In addition, teacher and student responses to the practicality of this media reached a high percentage, namely 93.86% and 88.22%. The effectiveness test results showed that the classical test results had reached 85%, exceeding the set KKM. Overall, it can be concluded that this learning media is a relevant and effective innovation in improving ICT learning, with positive implications for future learning media development.
Design Of Personal Finance Management Application Based On Mobile App: Case Study Of Students Of STMIK Mardira Indonesia Fitria, Desi; Mustari, Farhanah Fitria; Retnowaty, Agung Tri; Subagja, Roni Ilham
Informatics Management, Engineering and Information System Journal Vol. 3 No. 1 (2025): Informatics Management, Engineering and Information System Journal
Publisher : LPPM STMIK Mardira Indonesia

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

Abstract

Personal financial management presents considerable difficulty for students, primarily due to limited income and frequently inconsistent lifestyles.  This research encompassed 60 students from STMIK Mardira Indonesia.  The questionnaire results indicated that 61.4% of respondents found it challenging to monitor their accounts constantly, and 21.4% expressed concerns about having insufficient time for documentation.  This research aims to develop a mobile application for personal money management specifically designed for students.  The application was developed using the Agile research methodology, utilizing AppSheet, and linked with Google Drive to guarantee data security.  The study utilized data collection techniques, including questionnaires, interviews, and literature reviews.  The results demonstrate that this program is proficient in aiding students with transaction documentation, budget oversight, and improving their financial literacy.  It is advisable to have functionalities for visualizing financial information and implementing automatic notifications when expenditures are near the established budget threshold.
PENGEMBANGAN PROGRAM GERAKAN LITERASI SEKOLAH DI SD NEGERI 02 BATU MANGAUM KEC. SUNGAI GERINGGING KABUPATEN PADANG PARIAMAN Sabir, Arisman; Triza, Retno; Fitria, Desi
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 4 No 1 (2023): Jurnal Pengabdian Pendidikan Masyarakat (JPPM)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v4i1.1109

Abstract

The objectives of this service include: 1) Growing student awareness through increasing teacher creativity about the importance of literacy skills in increasing knowledge to become active, creative, innovative, and independent students. 2) Reading corners, bulletin boards, and visits to the library can increase students' interest in reading if they are designed in an attractive way. The method used is lecture and discussion. This training was attended by 20 teachers from various subject areas in the school. The development of the School Literacy Movement Program was carried out based on several stages including; consists of three stages, namely planning, implementing and evaluating. The resource person plans the learning to be carried out, such as preparing learning tools and media in the form of power points, pictures and videos about GLS which are applied to increase the literacy of teachers and students. Then another teacher as an observer (observer). In the implementation stage, the teacher and observers evaluate the implementation of activities in class. This activity adds to the knowledge of teachers and students about the School Literacy Movement and gains new experiences for teachers, so as to increase the creativity of educators and students.
Perlindungan Hak-Hak Anak sebagai Pelaku Tindak Pidana pada Proses Pemeriksaan di Pengadilan Negeri Kelas II Lubuk Basung Fitria, Desi; Rosadi, Otong; Vesna Madjid, Neni
UNES Law Review Vol. 6 No. 2 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i2.1274

Abstract

Pasal 43 Undang-Undang Nomor 11 Tahun 2012 tentang Sistem Peradilan Pidana Anak mengatur Pemeriksaan sidang anak dilakukan dalam suasana kekeluargaan. Penerapan Perlindungan Hak-hak Anak sebagai pelaku tindak pidana pada proses Pemeriksaan dalam persidangan Anak dilakukan dengan cara pendampingan oleh orangtua/wali/orangtua asuh. Terdakwa harus didampingi oleh penasehat hukum. Dalam hal penasehat hukum, apabila dari pihak terdakwa tidak bisa menyediakan penasehat hukum, maka pengadilan wajib menunjuk penasehat hukum dimana biayanya dibebankan kepada negara. Terdakwa harus didampingi oleh pembimbing kemasyarakatan yaitu dari BAPAS anak. Persidangan dilakukan dalam persidangan yang tertutup untuk umum. Pemeriksaan terhadap anak dilakukan secara kekeluargaan, dalam arti hakim dan jaksa yang memeriksa tidak memakai toga dan pakaian dinas, hadirnya orangtua/wali dan pembimbing kemasyarakatan, dan tetap memberikan hak kepada terdakwa anak untuk didampingi penasihat hukum/advokat. Kendala-Kendala yang dihadapi dalam penerapan perlindungan hak anak sebagai pelaku tindak pidana pada pemeriksaan di Pengadilan Negeri Lubuk Basung dan upaya penanggulangan terhadap kendala tersebut adalah pembimbing kemasyarakatan terbatasnya jumlah anggotanya menyebabkan kadang kala pembimbing kemasyarakatan tidak dapat hadir dalam persidangan di pengadilan. kadang kalanya orang tua tidak mau datang mendampingi anaknya dalam persidangan. Upaya mengatasi kendala yang ada antara lain Apabila Pembimbing Kemasyarakatan tersebut tidak hadir dipersidangan tanpa alasan yang jelas, selain Hakim memberikan teguran kepada Jaksa untuk diteruskan kepada atasan Pembimbing Kemasyarakatan, juga hakim wajib menunda sidang tersebut sampai Pembimbing Kemasyarakatan hadir dipersidangan membawa hasil penelitian kemasyarakatan tersebut.