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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Jurnal Teknik Informatika (JUTIF) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Dulang: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI) Informatics Management, Engineering and Information System Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Masyarakat: Jurnal Pengabdian Vocational: Journal of Educational Technology
Desi Fitria
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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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.
Co-Authors Adil Rosyadi Hasibuan Ahmad Ridoh Ainun Basita Ajeng Dwi Rahayu Akbar Aditiya Aldino Amrullah Amrullah Andrakila, Fitria Anggun Dela Puspita Annisa Balqis Aprinaldo Arisman Sabir Askani, Askani Asmawati Bahrun, Khairul Betra Sarianti Citra Etika Cris Kuntadi Dedek Helida Pitra Dewi Iriani Efrianto Ersi Sisdianto Fitriani Hamidah . Hartono, Rudi Hernadianto , Hernadianto Hutabarat, Selvin Marsa Indriani, Reni Jasril Jasril Julian Chandra Kartika, Melisa Ade Khairiyah, Diah Kresnawati, Kresnawati Laspida Harti Mardhiyah Dwi Ilhami Marlinda Astuti Mayasari, Riri Tri Mezi Reriscie, Allensha Mia Aina Muhammad Rasid, Nanda Mustari, Farhanah Fitria Nova Susanti Omega Megarani Pertiwi , Dinal Eka PRAMITA, CHANDRA WIDIATNI Pratama , Ezi Surya Pratama, Wido PUJI LESTARI Rahayu Ratika Balqis Nst Retnowaty, Agung Tri Riri Hermita Sari Ros Suryaningsih Ge’e Rossa Ayuni Ryan Randy Suryono Sabir, Arisman Sastri Dalila Siregar Sherly, Elvis Nopriyanti Sri Wahyuni Subagja, Roni Ilham Sukma, Sukma Superdi S Winda Azmi Windi Putri Arisqa Zs , Nensi Yuniarti