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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v8i3.27231

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30646/sinus.v24i1.1072

Abstract

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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/ijrer.v5i1.4701

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.12.1.115-122.2026

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i2.4446

Abstract

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

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

Abstract

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

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

Abstract

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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/kognitif.v6i1.4221

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.45512

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jihp.v9i1.8291

Abstract

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.
Co-Authors A Halim A.A. Ketut Agung Cahyawan W Abd Kadir, Abd Abd. Kadir Abda, Muhammad Syafqy Abdul Kadir Abdullah Adam, Syafri Adharani, Yana Aditya Rachman, Aditya AGUNG LUKITO Agustan Latif Ahmad Afif Supianto Ahmad Ahmad Ahmad Hendrawan Ahmad Muktamar B Ahmad, Gufran Aini, Atika Rahmadatil Ainul, Asri Aisyah, Irma Aji Sudrajat, Ilham Akhyar, Khoirul Aksar, Prinob Al Zenius, Al Zenius Al-Ayyubi, Mohammad Shafly Ali Usman, Muh Alias, Hamzah Alkhoirin, Indra Fitrah Alpiani, Alpiani Amelia, Septiyan Nur Amin, Munawar Aminur Aminur Amiruddin Amiruddin Amiruddin Amiruddin, A Amiruddin, Ahmad Rijal Andi Vita Sukmarini Ani Haryati, Ani Annisa, Delia Aprianti, Kharisma Dwi Aprilian Ria Adisti, Aprilian Ria Arben, Ali Ardiansyah Dores Arfando, Mohamad Sondan Arifin, Muhammad Khafidz Arip, Moh. Arizal, Fachrul Arsyad, Ahmad Yamani Asar, Asar Asman Darsono Asidu, Laode Atiza, Apriati Nur Atmojo, Bobby Riana Dwi Avif, Abdullah Azmi Fendri Baharullah Bramasto Wiryawan Yudanto Budi Juliandi Budiadi, Hasman Budijono, Budijono Budiman Sudia, Budiman Bunari, Bunari Buono, Lintang Cahyo Busyra Azheri Chatarina Umbul Wahyuni Danil, Harling DARMANSYAH . Darsono Darsono Deonardho, Yefri Devi Arhami Putri Dewi Purnamawati Dianis, Ratna Diponegoro, Muhammad Dirawan, Gufran Darma Djatmiko Hidajat Eko Purwanto Elfrida Ratnawati Eliyah Acantha Manapa Sampetoding Erien Luthfia Erni Maidiyah Fahira, Ainun Fahirah, Ainun Firdayanti, Neny Firdyanti , Neny Firdyanti, Neny Firmah, Andi Firman Firman Firnando, Aditiya Fitri Fitri Fitri Fitri Wulandari Fitriani, Wa Ode Heni Fitriyani Bakri Gayatri, Aprilia Golok Jaya, La Ode Muhammad Gufrans, Achmad H, Hasriadi Hadi Kusuma Atmaja Hafeez, Muhammad Halim, Abd Halim, Nur Mutmainna Halim, Nur Mutmainnna Halimah, Diana Nur Harianti Harianti Haryanda, Muhammad Hasbi, Ilham Pratama Hasriadi, Hasriadi Hasrul, Fajri Heka, Akbar Ela Hendra , Muhammad Ilham Syahfithrah Herianti, H Herman Tolle Hidayat , Laode Fahmi Huda, Nabila Hudaya, Kahfi Deli Ibrahim Ibrahim Idris, Ardia Ilham Ilham Imran, Al Ichlas Irma Nurjannah, Irma Iwan Ady Prabowo Jaelani, Abd Kadir Jamiluddin, Jamiluddin Jansen Parlaungan Jayawardana, Hasanudin Jenny Delly, Jenny Juliadi Kadir Kadir Kalman, Kalman Kamallia, Sonia kamsar, kamsar Kasim Yahiji Khaerussalam, Ahmad Khairani Khairani Khoirudin, Muh. Rosyid Khoirunnisya, Rachael Kosar, Riko Wahyuddin Kumaratih Sandradewi Kurniawan, Mirza Yogy Kusumaningrum, Andriani Kusumastuti, Ratna Tria Laksito Yuli Saptomo, Wawan Laksono Trisnantoro Lale Wisnu Andrayani Latif, Fatmawati Lerfiana, Ema Lina Sundayani Linda, Norma Loppies, Stanly H.D Lubis, Adi Prijuna M, Muhsyanur M. Khafiz Arifin M. Syafwansyah Effendi M.Syafwansyah Effendi, M.Syafwansyah Mahardhika, Guruh Mahrus, Moh Mamur, laode Manurung, Laura Asido Rohani Mardiyanah Nasta Marjoni, Salma Marwenny, Elwidarifa Mas'ud Muhammadiah Maulana Saputra, Reza Ade Maulida, Hilma Mirza Sutrisno Mufida, Nur Aini Muhammad Iswadi Muhammad Kasim Muhardin, Muhardin Muholad, Wildan Muhsyanur, Muhsyanur Muhtar Muhtar Mujahid Mujahid, Mujahid Munawir, Ahmad Muradin, Muradin Murdjani, Murdjani Murdjani, Murdjani Mursyidah Mursyidah Musadar Mappasomba Muslem, Asnawi Mustamin Mustamin Mutmainna Muzaini, Muhammad Muzkiyah, Nurul Nanang Endriatno Ningsih, Rahma Pitria Noor Asegaff, Aulia Rizky M. Hendrik Novianti, Anggi Novira, Felti Novitasari, Riris Novitriana, Lydia Nur Inayah Nur Syamsi Nur, Muh. Yasin Ceh Nurhaeda, Nurhaeda Nurul fadillah, Nurul NURUL HIDAYAH Nurul Husna Nurvelly Rosanti, Nurvelly Pagiling, luther Parahdina, Soraya Parisu, Chairan Zibar L. paulus harsadi Popy Meilina Primanty, Diah Aidil Purnomo, Indu Indah Putra, Sepwira Drana Wasistha Putri, Astrina Wulan Putri, Kharina Aggita RADEN SULAIMAN Rafika Uksi Raharjo, Mokhamad Ramdhani Rahmah Johar Rahmah, Annisa Rahman, laode arif Rahman, Muhammad Azka Sufirman Rahmi, Muarifah raisya, salsabila Ramadhan , Muhammad Zoel Ramadhan, Geni Rilfa Ramadhan, Sahrir Ramli Ramli Razak, Yusuf Razaq, Yusuf Retno Tri Vulandari Rezeki, Dinda Sri Ridwan Melay, Ridwan Ridwan Zulpi Agha, Ridwan Zulpi Ridway Balaka, Ridway Riri, L.M. Kaharuddin Riska Amelia Riskawati Riskawati, Riskawati Rizky Maulana, Rizky Rosadi, Muhammad Edya Rosari, Anton Rosnawati Rosnawati, Rosnawati Roza, Nerita Rozikin, Miftachur Rully Mujiastuti S, Satriani Sabindo, La Ode Safri Adam Sakti Jaya, Muh Saleh, Oldi Alfani Sunan Salman, Nani Ewi Salwa Rufaida Samhuddin Samhuddin, Samhuddin Sanjaya, Hendra Sapri, Hasri Amaliah Saptomo, Wawan Laksito Yuly Sarah Bibi Sarda, Muh Sasmin, Sasmin Satriani Satriani Satriani Selfina Pare, Selfina Sentana, Aan Dwi Setiyowati Setiyowati Sianipar, Kelvin Leonardo Sinaga, Kristina Siradjuddin Siswahyudianto Siswanto, Lindung Sitti Rusdianah Jafar Solihandracem, Solihandracem Sri Eva Mislawati Sri Wahyuni Sri Widistari, Besse Sudarmin Sudarmin Sudarsono Suryanto, Tommi Sutjiadi, Silvia Tristanti syabila, Syinta Syafarina, Gita Ayu Syafaruddin, Baso Syahputra, Ardian Syam, Misnar Syamsul Bahri Syofirman Syofyan Tadzkier, Muhammad Asyraf Tambunan, Sulastri GP. Tatik Melinda Tallulembang Thontawi, M. Tri Bowo Atmojo, Tri Bowo Triantika, Nafa Amelsi Tristanto, Bayu Tumpao, Yores Luis Ummul Khair Usman Usman Verdilla, Utami Dinda Vijaini, Akhmad Wafiyah, Ummul Wahidin Wahidin Wathani, Muhammad Rais Widada, Bebas Wijayanti, G. A Sri Puja Warnis Wulandari, Maria Patricia Dea Xaverius, Fransiskus Yasniwati, Yasniwati Yulia Susanti, Yulia Yurike, Gabriella Inggrid Yuslim Yuslim Yusuf, Muhammad Ridwan Yusuf, Ode Yahyu Herliany Zainul Daulay Zubaedah, Reza Zubaidi, Mohammad Zulkifli Zulkifli ‘Ulya, Khairil