Articles
Prosedur Audit dalam Menilai Kewajaran Penyajian Akun Pendapatan oleh KAP HXX di Koperasi JAS Tahun 2024
Amelia, Riska;
Wulandari, Maria Patricia Dea;
Hasbi, Muhammad;
Agha, Ridwan Zulpi
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara
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DOI: 10.30596/liabilities.v8i3.27231
This study aims to explain the audit procedures carried out by the Public Accounting Firm (KAP) HXX in assessing the fairness of revenue presentation in the 2024 financial statements of Cooperative JAS. Cooperative JAS is a cooperative engaged in employee daily needs services and savings and loan activities. During the audit process, it was found that the cooperative classified loan interest income from members amounting to IDR130,193,203 as other income, whereas according to the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP), such income should be recorded as operating revenue. This research employs a qualitative method with a case study approach. Primary data were obtained through interviews with auditors from KAP HXX, while secondary data came from working papers and management letters. The results indicate that the audit procedures included understanding the entity and its environment, performing substantive testing, and analyzing management assertions related to revenue accounts. The auditor recommended reclassifying loan interest income to operating revenue in compliance with applicable accounting standards. Implementing this recommendation improved the transparency and fairness of Koperasi JAS’s financial statements presentation. These findings highlight the importance of proper audit procedures in detecting revenue misclassification and ensuring the reliability of cooperative financial reporting.
ANALISIS AKURASI METODE FUZZY TSUKAMOTO PADA SISTEM REKOMENDASI PEMILIHAN KAMERA
Setiyowati, Setiyowati;
Deonardho, Yefri;
Hasbi, Muhammad;
Budiadi, Hasman
Jurnal Ilmiah SINUS Vol 24, No 1 (2026): Vol. 24 No. 1, Januari 2026
Publisher : STMIK Sinar Nusantara
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DOI: 10.30646/sinus.v24i1.1072
Photography is one of the fields of visual communication that has many enthusiasts in Indonesia. The development of cameras has undergone many changes over time, making a variety of camera options and components available, which creates confusion for consumers who are buying the camera that best suits their needs. Tsukamoto’s fuzzy method is a component of soft computing. In the Tsukamoto method, each consequence of an IF-THEN rule must be represented by a fuzzy set with a monotonous membership function. The purpose of making the application “Camera Selection Recommendation System with Tsukamoto Fuzzy Method at Photography Shop” is to explain the tsukamoto fuzzy method as one of the methods of selection techniques with criteria and also provide recommendations for camera buyers according to the desired criteria in the hope that people who are unfamiliar with cameras do not make the wrong choice when they want to buy a camera according to their functions and needs. The 'wrong choice' in this context refers to a functional mismatch where a consumer acquires a device that lacks essential technical specifications for their specific use case such as low battery endurance for outdoor shoots or insufficient video resolution for professional content or conversely, investing in high-end features that remain underutilized, leading to inefficient resource allocation.
Bio-Math Synergy: Creating Relevant Cross-Disciplinary Learning in the Digital Age
Fitri, Fitri;
Hasbi, Muhammad
ETDC: Indonesian Journal of Research and Educational Review Vol. 5 No. 1 (2025): December
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)
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DOI: 10.51574/ijrer.v5i1.4701
High school learning is generally divided into isolated subjects, with biology deemed rote learning and math as formulas with no practical value. In the data-driven digital age, high school students find it difficult to connect statistical or algebraic concepts to biological events like the spread of viruses and changes in ecosystems. Lack of connection between these fields reduces computational thinking and scientific literacy. This study examines whether the "Bio-Math Synergy" learning model improves high school students' transdisciplinary comprehension. The study used computerized techniques to incorporate ecology, genetics, function modeling, and basic statistics. This quasi-experimental study used pretest-posttest control groups. Eleventh graders from two Wajo Regency high schools studied. The experimental class utilized the "Bio-Math Synergy" model to analyze biology lab data through an interactive simulation platform and spreadsheets, while the control class employed traditional learning methods. The findings indicated the experimental class had much higher numeracy literacy results than the control class. Students learn that biology requires mathematics by modeling bacterial development and Mendel's rules digitally. Because STEM education felt more relevant to contemporary technology, an interest poll showed a 40% rise in student excitement for STEM jobs. This article provides a practical module for high school teachers to apply biology-math project-based learning (PjBL). This study supports digital-era education approaches that encourage critical thinking and cross-disciplinary problem-solving for Generation Z.
Filsafat Pendidikan Islam dan Keterlibatan Masyarakat Dalam Membentuk Kesadaran Kolektif
Al-Ayyubi, Mohammad Shafly;
Yahiji, Kasim;
Hasbi, Muhammad;
Zubaidi, Mohammad
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 12, No 1 (2026): Januari 2026
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo
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DOI: 10.37905/aksara.12.1.115-122.2026
Pendidikan memiliki peran penting dalam membentuk manusia dan masyarakat sesuai nilai sosial yang berkembang. Penelitian ini bertujuan menganalisis landasan filosofis pendidikan Islam dan relevansinya terhadap keterlibatan masyarakat dalam membangun kesadaran kolektif. Metode yang digunakan adalah penelitian kualitatif berbasis studi pustaka dengan pendekatan normatif-hermeneutik melalui kajian literatur klasik dan kontemporer. Hasil penelitian menunjukkan bahwa filsafat pendidikan Islam menekankan integrasi dimensi spiritual, moral, intelektual, dan sosial dalam pembentukan insan kamil, di mana partisipasi masyarakat menjadi faktor penentu kebermaknaan pendidikan. Penelitian ini menegaskan bahwa penguatan nilai-nilai Islam dalam pendidikan dan kehidupan sosial berkontribusi pada terbentuknya masyarakat yang berilmu, berakhlak, dan berorientasi pada kemaslahatan bersama
KEWAJIBAN NOTARIS DALAM MEMBERIKAN JASA HUKUM SECARA CUMA-CUMA KEPADA MASYARAKAT YANG TIDAK MAMPU BERDASARKAN PASAL 37 UUJN DI KOTA PADANG
Novira, Felti;
Hasbi, Muhammad;
Syofyan, Syofirman
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 2 (2026)
Publisher : Penerbit Lafadz Jaya
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DOI: 10.54443/sibatik.v5i2.4446
Article 37 of the Notary Position Act (UUJN) regulates the obligation of notaries to provide free legal services in the notarial field to underprivileged communities. However, this provision has led to varying interpretations regarding the types of legal services intended, as well as the criteria for identifying individuals as underprivileged. This study aims to examine the types of free legal services that notaries can provide and their implementation in Padang City. The research approach used is empirical-juridical, with data collected through interviews and document studies. The findings show that while UUJN mandates notaries to offer free legal services to the underprivileged, the types of services provided and the criteria for identifying the underprivileged are not clearly defined. Consequently, the implementation of Article 37 of the UUJN in Padang City is interpreted differently by notaries, including offering legal consultations or creating deeds at no cost. This study recommends the need for clearer regulations to ensure legal certainty in the implementation of free legal services by notaries.
Analisis Perubahan Vegetasi Untuk Indentifikasi Wilayah Di Kabupaten Sukoharjo Menggunakan Normalized Difference Vegetation Index
Aji Sudrajat, Ilham;
Hasbi, Muhammad;
Laksito Yuli Saptomo, Wawan;
Widada, Bebas;
Kusumaningrum, Andriani
Journal of Information Technology, Computer Engineering and Artificial Intelligence (ITCEA) Vol. 3 No. 1 (2026): Journal of Information Technology, Computer Engineering and Artificial Intellig
Publisher : Redtech Putra Benua
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This study aims to analyze the changes in vegetation density in Sukoharjo Regency over the past five years using the NDVI method. This research was conducted due to the rapid rate of land use change triggered by the rapid population growth from year to year as it is currently, causing a rapid rate of land use change in Sukoharjo Regency. Previous studies have shown that, increasing land-use change without considering green open space will have a very negative impact on the environment in the area. Geographic Information Systems are needed to see the type of vegetation in the research area, the NDVI method is used because this method provides simplicity to be a starting point in analyzing vegetation and is very suitable for use for long-term temporal data comparison. The research findings reveal a substantial change in land use over the past five years, with an increase of 749.28 hectares or 15.24% from the baseline year of 2020 to 2024. The results of this analysis provide important information for the public works and spatial planning department, as it can be used as input in conducting regional spatial planning and environmental management in the future.
Pembuatan Media Pembelajaran Digital Pada Sma Negeri 1 Kecamatan Toba Kabupaten Sanggau Kalimantan Barat
Suryanto, Tommi;
Bibi, Sarah;
Siswanto, Lindung;
Atmojo, Tri Bowo;
Diponegoro, Muhammad;
Hasbi, Muhammad;
Firdayanti, Neny;
Adam, Syafri;
Avif, Abdullah
Jurnal ELIT Vol. 6 No. 1 (2025): Jurnal ELIT
Publisher : Jurusan Teknik Elektro Politeknik Negeri Pontianak
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Inovasi di era digital menuntut transformasi model pembelajaran dari konvensional menjadi berorientasi pada siswa. Penelitian ini bertujuan untuk mengembangkan media pembelajaran digital berbasis multimedia untuk mengatasi kejenuhan siswa terhadap metode presentasi statis di SMA Negeri 1 Kecamatan Toba. Metode penelitian mencakup tahap analisis kebutuhan, perancangan modul multimedia, hingga uji coba implementasi terhadap 14 tenaga pendidik. Hasil penelitian menunjukkan bahwa integrasi elemen grafik, animasi, video, dan audio dalam pembelajaran digital mampu menciptakan visualisasi yang dinamis dan meningkatkan interaktivitas. Produk berupa tiga modul pembelajaran digital terbukti efektif dalam meningkatkan kompetensi guru dalam memanfaatkan fasilitas laboratorium komputer sekolah. Implementasi ini diharapkan dapat meningkatkan kualitas instruksional dan motivasi belajar siswa secara berkelanjutan.
Ethno-Biomathematics for Junior High School Students' Understanding of Cell Structure: A Case Study
Hasbi, Muhammad;
Fitri, Fitri
Kognitif: Jurnal Riset HOTS Pendidikan Matematika Vol. 6 No. 1 (2026): January - March 2026
Publisher : Education and Talent Development Center Indonesia (ETDC Indonesia)
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DOI: 10.51574/kognitif.v6i1.4221
Biology learning at the junior high school level, particularly regarding the structure of plant cells and tissues, is often considered difficult due to its microscopic and abstract characteristics. This study intends to integrate ethnomathematics (the study of mathematical concepts in local culture and environment) as a contextual bridge to facilitate student understanding. We conducted this case study at a junior high school in Wajo Regency, using the Classroom Action Research (CAR) method with a qualitative descriptive design. The research stages include (1) identification of local ethnomathematics; (2) development of teaching materials; and (3) implementation and observation. The findings indicated that the incorporation of ethnomathematics substantially enhanced students' visualization abilities and contextual comprehension. Students more easily internalized the concept of efficient tiling (hexagonal patterns) in plant tissues after analyzing similar patterns found in flora in their surrounding environment. This approach transformed learning into a more active and meaningful one by concretizing abstract material through locally relevant mathematical objects. This study concludes that using native botanical geometric patterns is a creative strategy that shifts the paradigm of biological learning from mere memorization to contextual exploration, while simultaneously improving students' numeracy literacy.
PENDEKATAN PERSONAL DALAM METODE PEMBELAJARAN AL-QURAN UNTUK SISWA YANG LEMAH DALAM BELAJAR DI MADRASAH TSANAWIYAH SWASTA JAUHARUL IMAN DESA SENAUNG KECAMATAN JAMBI LUAR KOTA KABUPATEN MUARO JAMBI
Hasbi, Muhammad;
Thontawi, M.
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan
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DOI: 10.23969/jp.v11i02.45512
This study aims to describe the implementation of a personal approach in Qur'an learning methods for students with learning difficulties at MTs Jauharul Iman. This research used a qualitative method with data collection techniques including observation, interviews, and documentation. The results showed that the personal approach was implemented through special attention, adjustment of learning methods, and intensive guidance based on each student's abilities. This approach was proven to help improve the motivation and Qur'an reading skills of students who previously experienced learning difficulties. However, challenges were found in its implementation, such as limited teacher time, significant differences in student abilities, and lack of confidence among some students who received special attention.
Legal Status of Wills Not Reported by Notaries to the Will Registration Center (Case Study: Decision Number 91/Pdt/2021/PT.PTK)
Verdilla, Utami Dinda;
Hasbi, Muhammad;
Mannas, Yussy Adelina
Ilmu Hukum Prima (IHP) Vol. 9 No. 1 (2026): JURNAL ILMU HUKUM PRIMA
Publisher : jurnal.unprimdn.ac.id
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DOI: 10.34012/jihp.v9i1.8291
This study examines the legal standing of a notarial will deed not reported to Indonesia's Central Will Registration Center, with a case study of Pontianak High Court Decision No. 91/Pdt/2021/PT.PTK. Using a normative juridical method—statutory, conceptual, and case approaches—the study addresses two questions: (1) what is the regulatory framework for will reporting by notaries? and (2) what were the judges' considerations in Decision No. 91/Pdt/2021/PT.PTK? The study finds that the reporting obligation rests on a hierarchical normative structure: the Civil Code as material law, Law No. 30/2004 as amended by Law No. 2/2014 on the Notary Profession (UUJN) as the obligation-setter, and Minister of Law Regulation No. 16/2025 as the technical instrument. Despite this clear framework, the Pontianak High Court held that a notarial will retains its evidentiary force as an authentic deed even when not reported to the Will Registration Center, because reporting is an administrative obligation of the notary and its omission does not constitute a ground for nullification under existing law. This creates a normative gap that weakens legal certainty for heirs and beneficiaries.