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Preparation Of Simple Financial Statements For MSME Using Microsoft Excel Accounting Application: A Case Study On The Mawar Ikat Weaving Group In Tawiri Negeri Hasmawati Hasmawati; Chrestiana Aponno; Septina Louisa Siahaya; Rendy Usmany
Brilliant International Journal Of Management And Tourism Vol. 3 No. 3 (2023): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i3.2214

Abstract

The Mawar Ikat Weaving Group in Tawiri village or negeri has not been able to record accounting or prepare financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (FAS MSMEs). This business has not implemented an automated accounting recording system yet and only uses paper. Besides, there is no human resources who understand accounting. Therefore, there is no financial reports according to FAS MSMEs. Financial reports are also recommended to be presented computerised, for example by using Microsoft Excel. Financial reports from Excel were chosen because they are neat, easy to read and understand, automatically calculated accurately, practical when there are changes, and cost-effective.The application of this standard is expected to help and facilitate the Mawar Ikat weaving business in preparing financial reports.This research is a type of action research aiming to improve the quality of a situation or problem by carrying out actions or interventions systematically planned and tested. Recording company transactions into journals and preparing financial reports involve several stages of the accounting process, namely Designing the List of Accounts, Recording Transactions in the Journal Posting to the Ledger, Preparation of the Balance Sheet, and Preparation of Financial Statements. The preparation of simple financial statements using the excel accounting application is a positive step for MSME players. Despite limited resources, a basic understanding of accounting and the ability to prepare financial statements will help MSMEs maintain the sustainability of their business and fulfil internal and external financial information needs.
THE FUNCTION OF ASSERTIVE SPEECH ACTS IN THE NOVEL CALABAI BY PEPI AL-BAYQUNIE Isnaeni Isnaeni; Mantasiah R.; Hasmawati Hasmawati
KLASIKAL : JOURNAL OF EDUCATION, LANGUAGE TEACHING AND SCIENCE Vol 7 No 1 (2025): Klasikal: Journal of Education, Language Teaching and Science
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52208/klasikal.v7i1.1305

Abstract

This research aims to analyze the function of assertive speech acts contained in the novel Calabai by Pepi Al-Bayqunie. Assertive speech act is a type of speech act that states something in accordance with reality, such as stating, informing, recommend, refuting, emphasizing, demanding, reporting, denying, disprove, hinting, boasting, complaining, and claiming. This study examines how the characters in the novel use assertive speech acts to express opinions, explain facts, and form social relations. The research is conducted by using pragmatic approach based on Searle's theory then the functions are mapped based on Leech's theory. The results show that the functions of assertive speech acts in this novel include cooperative functions, competitive functions, conflicting functions, and fun functions. These functions illustrate the social values and Bugis culture. Thus, the assertive speech acts in the novel Calabai not only function as a communication tool, but also as a means of conveying social criticism and strengthening identity.
Penerapan Model Problem Based Learning untuk Meningkatkan Hasil Belajar Matematika Siswa pada Materi Teorema Pythagoras Susanti Susanti; Hasmawati Hasmawati; Ariana Ariana
MUARA PENDIDIKAN : Jurnal Ilmiah Ilmu Pendidikan & Sosial Humaniora Vol. 2 No. 1 (2026): MURADIK
Publisher : CV MUARA EDUKASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muradik.v2i1.188

Abstract

This study aims to determine the effect of the application of the Problem Based Learning (PBL) learning model on improving students' mathematics learning outcomes on the Pythagorean Theorem. The type of research used is a quasi-experimental design with a one-group pretest-posttest design. The subjects were 13 students of class VIIIA UPT SMPN 4 Mangarabombang who were selected through cluster random sampling techniques. The research instrument was a multiple-choice test of 10 questions that measured the understanding of the Pythagorean Theorem concept. Data analysis was carried out through the Kolmogorov-Smirnov normality test, the Paired Sample t-Test, and the N-Gain test. The results showed that the average student score increased from 30.77 in the pretest to 63.85 in the posttest, with a significance value of 0.000 (<0.05) indicating a significant difference between the pretest and posttest results. In addition, the N-Gain value of 0.49 is included in the moderate category, which means that the application of the PBL model has a positive effect on improving student learning outcomes on the Pythagorean Theorem