p-Index From 2021 - 2026
28.096
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Anak Usia Dini Undiksha Teori dan Penelitian Pendidikan Dasar Jurnal Pendidikan Dasar Nusantara Harmoni Sosial: Jurnal Pendidikan IPS Jurnal Teknologi Pertanian Jurnal Agroindustri MODUS-Jurnal Ekonomi dan Bisnis Jurnal Kimia Riset Edukasi: Jurnal Pendidikan Jurnal Pendidikan UNIGA Emerging Science Journal Politeia: Jurnal Ilmu Politik Politeia: Jurnal Ilmu Politik el-Ibtidaiy: Journal of Primary Education Pendas : Jurnah Ilmiah Pendidikan Dasar Esteem Journal of English Study Programme JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL PENDIDIKAN TAMBUSAI Mimbar Ilmu Jurnal Pengabdian Magister Pendidikan IPA Gema Agro Jurnal Tabarru': Islamic Banking and Finance Majalah Patologi Indonesia Jurnal Kesmas dan Gizi (JKG) JURNAL FARMASIMED (JFM) Golden Age: Jurnal Ilmiah Tumbuh Kembang Anak Usia Dini Cakrawala Pedagogik Jurnal Kesehatan Ilmiah Indonesia / Indonesian Health Scientific Journal JAZ: Jurnal Akuntansi Unihaz Jurnal Informatika Ekonomi Bisnis Bada'a: Jurnal Ilmiah Pendidikan Dasar Jurnal Ilmiah Manusia dan Kesehatan Jurnal Biogenerasi Jurnal Asiimetrik: Jurnal Ilmiah Rekayasa Dan Inovasi The Asia Pacific Journal Of Management Studies Jambura Early Childhood Education Journal Community Development Journal: Jurnal Pengabdian Masyarakat Health Care : Jurnal Kesehatan Akrab Juara : Jurnal Ilmu-ilmu Sosial Among : Jurnal Pengabdian Masyarakat JUPEGU–AUD : Jurnal Pendidikan Guru Anak Usia Dini Electrices : Jurnal Otomasi Kelistrikan dan Energi Terbarukan Teaching and Learning Journal of Mandalika (Teacher) Jurnal Kesehatan STIKes IMC Bintaro JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Insan Farmasi Indonesia SINTA Journal (Science, Technology, and Agricultural) Jurnal Ilmiah Teknologi Informasi dan Robotika ABDIMAS Jurnal Pengabdian Kepada Masyarakat Berdikari : Jurnal Ekonomi dan Statistik Indonesia Journal of Technology and Informatics (JoTI) Jurnal Pengabdian Kepada Masyarakat Patikala PUCUK : Jurnal Ilmu Tanaman Indo-MathEdu Intellectuals Journal Bulletin of Science Education Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Merdeka Indonesia Jurnal International International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) AJAD : Jurnal Pengabdian kepada Masyarakat Al-Afaq: Jurnal Ilmu Falak dan Astronomi Journal of Education Research Jurnal Keperawatan Jurnal Multidisiplin Madani (MUDIMA) JURNAL TALENTA Wanatani Jurnal Pengabdian JURNAL BESEMAH Edu Research : Jurnal Penelitian Pendidikan PKM Linggau: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Abdimas Kesehatan Terpadu Reflection Journal TAKSONOMI Jurnal Permata Indonesia Biology and Education Journal (BaEJ) Journal of Scientific Research, Education, and Technology Buana Informatika Adopsi Teknologi dan Sistem Informasi Edutainment : Jurnal Ilmu Pendidikan dan Kependidikan DUNIA KEPERAWATAN: JURNAL KEPERAWATAN DAN KESEHATAN JURNAL ILMIAH HUKUM DAN KEADILAN JURNAL PILAR KEADILAN Jurnal Fokus Elektroda (Energi Listrik, Telekomunikasi, Komputer, Elektronika dan Kendali) SERVIRISMA: Jurnal Pengabdian kepada Masyarakat Jurnal Mutiara Pendidikan JS (Jurnal Sekolah) Manilkara: Journal of Bioscience JPLED Journal of Multidisciplinary Science: MIKAILALSYS Jurnal Ilmiah Pengabdian Masyarakat Bidang Kesehatan Jurnal Informatika Ekonomi Bisnis International Journal of Tourism Business Research Metta: Jurnal Penelitian Multidisiplin Ilmu Gudang Jurnal Multidisiplin Ilmu SENAPAS AL-SULTHANIYAH EDUCATE : Journal of Education and Culture Jurnal Pendidikan Profesi Guru Jurnal Pendidikan Anak Usia Dini Al-Zayn: Jurnal Ilmu Sosial & Hukum Smart: Journal of Multidisciplinary Educational MOTORIK Journal Accounting International Mount Hope Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Medicare Jurnal Ilmiah Kesehatan Mandala Waluya El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Dirosah Islamiyah El-Mujtama: Jurnal Pengabdian Masyarakat Mimbar Kampus: Jurnal Pendidikan dan Agama Islam Jurnal Pembelajaran Bahasa dan Sastra Jurnal Riset Ilmiah Health Care : Journal of Community Service Jurnal Penelitian dan Pengkajian Ilmiah Legal: Journal of Law Compile: Journal of Society Service Symfonia: Jurnal Pendidikan Agama Islam Pratama Widya: Jurnal Pendidikan Anak Usia Dini International Journal of Community Service Implementation Journal Serambi Engineering (JSE) Jurnal Teknologi dan Sains Modern Andragogi Kesehatan Hikamatzu Journal of Multidisciplinary Research GABBAH : Jurnal Pertanian Dan Perternakan International Journal of Natural and Health Sciences Jurnal Riset Multidisiplin Edukasi AT-TAKLIM: Jurnal Pendidikan Multidisiplin ECEJ Early Childhood Education Journal Jipmor: Jurnal Ilmu Pendidikan Dan Humaniora Jurnal Informatika Atma Jogja Prosiding SNTTM Bil Hikmah Jurnal Ilmu Ekonomi dan Bisnis (JUKONI) Jurnal Profesi Guru Indonesia Medistra Medical Journal (MMJ) Jurnal Ekonomi Syariah Mulawarman (JESM) Jurnal MediLab Mandala Waluya Jurnal Pendidikan dan Kebudayaan Jurnal Pendidikan dan Kebudayaan Prosiding Seminar Nasional Keguruan dan Pendidikan (SNKP) Jurnal Administrasi Publik (JAP) Jurnal DIKDAS Journal of Management Jurnal Ekonomi Akuntansi Manajemen Agribisnis International Journal on Educational Issues (IJEI) Early Childhood Research Journal (ECRJ) Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Jurnal Pelita Pendidikan Jurnal Dedikasi: Jurnal Pengabdian Kepada Masyarakat Responsif: Jurnal Hasil Penelitian dan Pengembangan Pembelajaran Genta Mulia Proceeding of International Conference on Cultures & Languages
Claim Missing Document
Check
Articles

Perancangan Website Pariwisata Untuk Meningkatkan Ketertarikan Pengguna Dengan Metode User Centered Design Briantana, Thomas Rio; Herlina; Patricia Ardanari
Jurnal Informatika Atma Jogja Vol. 6 No. 1 (2025): Jurnal Informatika Atma Jogja - Mei
Publisher : Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jiaj.v6i1.11390

Abstract

The Special Region of Yogyakarta is one of Indonesia’s leading tourist destinations, known for its rich culture, history, and natural beauty. To support tourism promotion in the region, the Discovery Jogja website was developed using the User Centered Design (UCD) method. This method focuses on the users' needs during the design process, resulting in an intuitive, informative, and user-friendly interface. The website development involved stages of needs analysis, prototyping, and user experience based evaluation. The testing results showed that the website received an excellent score for user satisfaction, but improvements are needed in the clarity of information (perspicuity). Therefore, optimizing the layout structure, arrangement, and information presentation is necessary for a more effective and engaging user experience. With its UCD-based approach, Discover Jogja is expected to become an innovative platform in supporting tourism in Yogyakarta. Daerah Istimewa Yogyakarta merupakan salah satu destinasi wisata unggulan di Indonesia yang terkenal dengan kekayaan budaya, sejarah, dan keindahan alamnya. Untuk mendukung promosi wisata di daerah ini, dikembangkan website Discovery Jogja dengan menerapkan metode User-Centered Design (UCD). Metode ini berfokus pada kebutuhan pengguna dalam proses perancangan, sehingga menghasilkan antarmuka yang intuitif, informatif, dan mudah digunakan. Pengembangan website dilakukan melalui tahapan analisis kebutuhan, pembuatan prototipe, serta evaluasi berbasis pengalaman pengguna. Hasil pengujian menunjukkan bahwa website ini memperoleh nilai unggul pada aspek kepuasan pengguna (satisfaction), namun masih memerlukan peningkatan dalam aspek kejelasan informasi (perspicuity). Oleh karena itu, optimalisasi struktur tampilan, tata letak, dan penyajian informasi diperlukan agar website dapat memberikan pengalaman yang lebih efektif dan menarik. Dengan pendekatan berbasis UCD, Discover Jogja diharapkan dapat menjadi platform inovatif dalam mendukung pariwisata Yogyakarta  
PENGARUH KOMPRES KAYU MANIS (CINNAMOMUM BURMANNII) TERHADAP NYERI GOUT ARTHRITIS PADA LANSIA DI DESA SADAR SRIWIJAYA BANDAR SRIBAWAWONO LAMPUNG TIMUR TAHUN 2024. Ranow, Md Suhel; Herlina; Rahman, Aulia
Jurnal Kesehatan Ilmiah Aufa Royhan Vol 9 No 2 (2024): Vol. 9 No. 2 Desember 2024
Publisher : Universitas Aufa Royhan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51933/health.v9i2.1737

Abstract

Bertambahnya usia menyebabkan penurunan fungsi fisiologis, sehingga lansia rentan terkena penyakit tidak menular, termasuk gout arthritis. Gout arthritis ditandai dengan nyeri berulang. Survei Kesehatan Indonesia (2023) menunjukkan prevalensi penyakit sendi di Indonesia sebesar 7,30%, dengan prevalensi tertinggi di Aceh (12,26%), Papua (11,43%), dan Kalimantan Timur (11,1%). Penelitian ini merupakan penelitian kuantitatif dengan metode quasi eksperimen menggunakan pendekatan one group pretest-posttest. Populasi penelitian adalah 119 lansia penderita nyeri gout arthritis, dengan sampel 30 responden yang diambil menggunakan kuota sampling. Instrumen yang digunakan adalah skala nyeri Numeric Rating Scale, SOP kompres hangat kayu manis, dan lembar observasi. Hasil penelitian menunjukkan nilai p < 0,05 dengan uji Wilcoxon, dan terdapat penurunan rata-rata skala nyeri dari 4,47 menjadi 2,17 setelah pemberian kompres hangat kayu manis, yang menunjukkan adanya pengaruh kompres ini terhadap penurunan nyeri gout arthritis pada lansia di Desa Sadar Sriwijaya. Kompres hangat kayu manis dapat dijadikan terapi non-farmakologis untuk mengurangi nyeri gout arthritis dan dapat diaplikasikan secara mandiri di rumah.
KETERAMPILAN KOMUNIKASI EFEKTIF DAN KERJA TIM PERAWAT DENGAN INTER PROFESIONAL HUDA, NUR; Fatimatus Zahron Faizin; Lu’lu Luthfiatun Ulinnuha; Zakia Nurul Hikmah; Herlina; Rizki Fadillah; Ikfina Himmati; Nurul Uswiyah Huda; Rana A M Albatta; Azizah Khoiriyati
Jurnal Kesehatan Ilmiah Aufa Royhan Vol 10 No 1 (2025): Vol. 10 No. 1 Juni 2025
Publisher : Universitas Aufa Royhan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51933/health.v10i1.1997

Abstract

ABSTRAK Komunikasi yang efektif dan kolaborasi antar profesi merupakan komponen penting dalam meningkatkan kualitas pelayanan kesehatan dan keselamatan pasien. Penelitian ini bertujuan untuk menganalisis keterampilan komunikasi efektif dan kerja tim perawat dengan inter profesional. Melalui studi pustaka dari berbagai sumber Google Cendekia, Scopus dan Pubmed, ditemukan bahwa komunikasi yang buruk menyebapkan sebagian besar kesalahan medis, sementara strategi seperti metode SBAR terbukti meningkatkan efisiensi komunikasi dan kerja sama tim. Pelatihan komunikasi terapeutik, penggunaan teknologi digital, serta dokumentasi terintegrasi (CPPT) menjadi langkah strategis dalam meningkatkan kolaborasi tim kesehatan. Dengan demikian, penguatan keterampilan komunikasi interpersonal dan budaya kolaboratif antar profesi sangat penting untuk menjawab tantangan sistem pelayanan kesehatan yang semakin kompleks.
Pengaruh Premi Asuransi, Claim dan Recovery Terhadap Kualitas Layanan Melalui Kepuasan Pengguna Asuransi Kendaraan Bermotor di Kota Makassar Herlina; Ramlawati; Suriyanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.6303

Abstract

Insurance is a financial means in economic guarantees, both in facing risks to owned assets. This study aims to analyze the direct and indirect effects of insurance premiums, claims and recovery on service quality through motor vehicle insurance user satisfaction. This study uses a quantitative method approach. The data collection technique (instrument) used is a survey and questionnaire. The population and sample are purposive motor vehicle insurance users totaling 126 respondents. Data analysis uses SEM-PLS analysis with outer and inner models. The results of the study found that insurance premiums and claims directly have a positive and significant effect on the quality of motor vehicle insurance services. Recovery has a positive and insignificant effect on the quality of motor vehicle insurance services. Insurance premiums, claims and recovery directly have a positive and significant effect on the satisfaction of motor vehicle insurance users. User satisfaction directly has a positive and significant effect on the quality of motor vehicle insurance services. Insurance premiums, claims and recovery directly have a positive and significant effect on service quality through motor vehicle insurance user satisfaction in Makassar City.
Pengaruh Kebiasaan Membaca Al-Qur’an Terhadap Hasil Belajar PAI Siswa Kelas X di SMK Mandala Leuwiliang Kabupaten Bogor Herlina; Raharjo
Jurnal Dirosah Islamiyah Vol. 6 No. 3 (2024): Jurnal Dirosah Islamiyah
Publisher : Pascasarjana IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/jdi.v6i3.2293

Abstract

The Influence of Al-Qur’an Reading Habits on Islamic Education Learning Outcomes of Class X Students at SMK MANDALA Leuwiliang, Bogor Regency. This research is motivated by the low interest of students to get used to reading the Qur'an at SMK MANDALA From this phenomenon, a desire arises to examine whether there is an effect of the habit of reading the Qur'an on student Islamic education learning outcomes. This research is done at SMK Mandala Leuwiliang, Bogor Regency. The research population is 121 students while the sample is 35 people Technique nonprobability sampling used sampling purposive. This study used the quantitative method with a research instrument using a questionnaire for Al-Qur’an Reading Habits and PTS scores for Student Islamic Education Learning Outcomes. Data were analyzed using the Product Moment Correlation Technique. The research results obtained r count = 0.367 > r table = 0.344. Thus Ho is rejected and Ha is accepted, which means there is an influence of Al-Qur’an Reading Habits on Students' PAI Learning Outcomes. Likewise the significance test with the t test shows t count 2.267 > t table 2.035. This means the influence of the habit of reading the Koran Students' PAI learning outcomes are a significant influence, while the contribution of Al-Qur'an Reading Habits is shown by KD (Coefficient of Determination) = 0.135 which means that Al-Qur'an Reading Habits contribute 13.5% to Results Study PAI Students.
INOVASI PELAYANAN KARTU KELUARGA (KK) PADA MASA PANDEMI COVID-19 DI DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KOTA PALANGKA RAYA Herlina; Riamona Sadelman Tulis; Imanuel Jaya
Jurnal Administrasi Publik (JAP) Vol. 9 No. 2 (2023): Jurnal Administrasi Publik (JAP)
Publisher : Universitas Palangka Raya

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

Abstract

Pada akhir tahun 2019 sampai awal tahun 2022 Indonesia sedang menghadapi pandemi Covid-19 namun tidak mengurangi jumlah masyarakat yang mengurus Kartu Keluarga sebaliknya jumlah yang mengurus lebih meningkat untuk mengatasi permasalah tersebut DISDUKCAPIL Kota Palangka Raya melakukan inovasi pelayanan tentang Penetapan Inovasi pada Dinas Kependudukan Dan Pencatatan Sipil Kota Palangka Raya bahwa berdasarkan Peraturan Pemerintah Nomor 38 Tahun 2017 tentang Inovasi Daerah serta untuk memberikan pelayanan yang prima dan untuk percepatan dalam penerbitan dokumen kependudukan. Penelitian ini menggunakan teori Milles B, Mattehew yang memfokuskan inovasi menjadi empat yaitu memiliki kekhasan, memiliki ciri atau unsur pembaharua, memiliki program yang terencana, dan memiliki tujuan. Penelitian ini menggunakan metode penelitian deskriptif dengan pendekatan kualitatif. Berdasarkan penelitian ini ialah bahwa Inovasi Pelayanan Kartu Keluarga (KK) Pada Masa Pandemi Covid-19 di Dinas Kependudukan dan Pencatatan Sipil Kota Palangka Raya sudah berjalan dengan baik. Inovasi pelayanan SI-DOI yaitu sistem pelayanan pemberkasan secara online yang memudahkan masyarakat dalam proses pengurusan dokumen kependudukan (Kartu Keluarga), masyarakat tidak perlu bersusah payah datang kekantor karena bisa diakses dari rumah ataupun tempat kerja melalui website sidoidukcapil.palangkaraya.go.id., pelayanan dalam pembuatan Kartu Keluarga melalui SI-DOI lebih simple dan mempersingkat waktu dan juga dapat meminimalisir penyebaran Covid-19 dengan mengurangi jumlah masyarakat yang datang kekantor.
Pengaruh Media Animasi Komputer Terhadap Hasil Belajar Siswa Kelas Iv Di Sd Inpres 2 Tondo Pada Mata Pelajaran IPAS Siti Nur aziza Z.E Ma'lum; Herlina; Rizal; Zulnuraini
JURNAL DIKDAS Vol. 11 No. 2 (2023): JURNAL DIKDAS
Publisher : Primary School Teacher Education Study Program; Faculty of Teacher Training and Education; Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/jds.v12i2.3853

Abstract

This research aims to determine whether there is an influence of computer animation media on the learning outcomes of class IV students at SD Inpres 2 Tondo in the science and sciences subject. This research method uses a quasi-experimental research method, the research design uses a Two Group Pretest – Posttest design. For research techniques, random sampling techniques are used. The sample in this study consisted of 39 students from classes IVA and IVB, consisting of 18 students from class IVA as the experimental class and 21 students from class IVB as the control class. The instrument of this research is a learning outcomes test in the form of 15 multiple choice questions. Data were analyzed using SPSS to find out significant achievements between the two groups, the experimental group used computer animation media while the control class used book media. Based on the significant value of the Paired Sample T Test is 0.001, with a significant T-test value <0.05 (0.001 <0.05) and a significance level of 5% (0.05), then Ha is accepted and Ho is rejected. So it can be concluded that there is an influence of computer animation media on the learning outcomes of fourth grade students at SD Inpres 2 Tondo in the science and sciences subject. Computer animation media makes students active in the learning process so that it can improve students' science learning outcomes.
Analisis Kemampuan Numerasi Siswa Berdasarkan Hasil Asesmen Kompetensi Minimum di Sd Inpres Maponu mona yulia123; herlina; yusdin garamusu; surahman
JURNAL DIKDAS Vol. 12 No. 1 (2024): JURNAL DIKDAS
Publisher : Primary School Teacher Education Study Program; Faculty of Teacher Training and Education; Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/jds.v12i2.3906

Abstract

This study aims to assess students' numeracy skills based on the results of the Minimum Competency Assessment. This research is a descriptive qualitative study. The study was conducted at SD Inpres Maponu, Sarjo Sub-district, Pasangkayu District, West Sulawesi. Data collection techniques included observation, numeracy tests, interviews, and documentation. The data analysis was conducted using the Miles and Huberman interactive model. The findings of the study revealed that two students demonstrated low numeracy skills, with an average score of 19.01%, two students exhibited moderate numeracy skills, with an average score of 34.37%, and two students displayed high numeracy skills, with an average score of 46.61%. The overall average score for the Minimum Numeracy Competency Assessment at SD Inpres Maponu was 64%, indicating that the students' numeracy skills are classified within the moderate category. Each student, regardless of their score level (low, moderate, or high), faced individual challenges during the assessment process.
Pengaruh Penggunaan Media Pembelajaran Interaktif Terhadap Hasil Belajar Siswa Kelas IV Pada Mata Pelajaran IPS di SDN Tondo Eka eviyanti123; herlina; arif firmansya; muchdar
JURNAL DIKDAS Vol. 12 No. 1 (2024): JURNAL DIKDAS
Publisher : Primary School Teacher Education Study Program; Faculty of Teacher Training and Education; Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/jds.v12i2.3907

Abstract

This study aimed to determine the effect of using interactive learning media on the learning outcomes of fourth-grade students in Social Studies (IPS) at SDN Tondo. The population consisted of all 56 fourth-grade students, with Class IV A (28 students) as the control group and Class IV B (28 students) as the experimental group. This research applied a descriptive quantitative method, using observation, tests, and documentation as instruments. Data were collected through a posttest and analyzed using an independent sample t-test at a 5% significance level (α = 0.05). The results showed that the average score of the experimental class was 86.43, which was higher than the control class average of 64.29. Statistical analysis indicated a t-value of 7.653, while the t-table value was 2.005. Since t-value > t-table, the alternative hypothesis (Ha) was accepted. Therefore, it can be concluded that the use of interactive learning media had a significant positive effect on the Social Studies learning outcomes of fourth-grade students at SDN Tondo.
The Effect of Implementing Financial Accounting Standards (SAK) on the Quality of Financial Reports in Manufacturing Companies in Indonesia Herlina
Journal of Management Vol. 3 No. 2 (2024): July - December
Publisher : Yayasan Pendidikan Belajar Berdikari

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

Abstract

The purpose of this study is to investigate the impact of Financial Accounting Standards (FAS) on the quality of financial statements in Indonesian manufacturing enterprises. With rising corporate complexity and demands for openness and accountability, the use of SAKs is critical to ensuring that financial statements are relevant, reliable, and comparable. This study takes a quantitative method, collecting data from the financial statements of eight industrial businesses listed on the Indonesian Stock Exchange (IDX) between 2016 and 2020. Multiple regression analysis is utilized to assess the association between SAK application and financial statement quality as measured by relevance, dependability, comparability, and understandability factors. The study's findings give empirical evidence about the significance of using SAK to improve the accuracy of financial statements, as well as recommendations for policymakers, accounting practitioners, and academics.
Co-Authors ', Arnida , Firman Patawari , Khoirul Yanuar Rizky A Suci Rahmadani A. Ikhsan Muhtar Hadi A. Sri Wahyuni Asti Abduh , Mohamad Abdul Saman Abdul Wahid Haddade Abdulah Sinring Abdullah Sinring Abiyasa, Naufal Reginald Abunawas Acai Sudirman Agnes Monica Agrina AGUNG LUKITO Agung Purwanto Agung Setiabudi Agus Jatmiko Agus Pahrudin Agus Santoso Agus Suryana Agustina Agustono Slamet Ahmad Ahmad Farid Umar Ahmad Hafizullah Ritonga Ahmad Ikhlas Ahmad Syaripudin Ahmad Syawal Ahzan, Nuralim Ajun Al-Amin, Muhammad Tias Alauddin, Muhammad Alif Alex Alex Alfiandri Ali Murtadho Aminuyati Amir, Rudy Amir, Yufitriana Andi Eko Wiyono, Andi Eko Andi Farizan Nawawi Andi Herawati Andi Muhammad Fadil Akbar Andi Sugiati Andy Eko Wiyono Anesa Utami Angelia, Inge Angga Pratama Angri Lismayani Anindya, Kayla Anis Widayati Anisa Agustina Anlika, Rindi Annisa Nur Syafitri Aprianti Apriyani, Nursanti Araswati Arbiana Putri Ardiansyah, Arif Ari Satia Nugraha arif firmansya Arif Firmansyah Arif Wijaya Rusli Arif, Arwin Arifannisa Arifannisa Arismunandar Arita Marini Aritonang, Barita Arneliwati ASIS, ASYRIYAH Asmak Afriliana Asnidar Sri Nur Utami Asriani Asriaty R Purba Asrifan, Andi Astika Ummy Athahirah Astri Riance Astuti ASWANDI Asyifani, Khalis Atikah, Nurul Aulia Rahman awwalul wiladatil qodliyah Ayesha Fatima Malik Azhary, M. Ichsan aziz, ari rahmat AZIZAH AMAL Azizah Azizah azizah khoiriyati Bactiar, Yusri Baharudin Baiq Laili Nisfi Siami Masruri Balilah, Euis Basran Basri Bekty Tandaningtyas Sundoro Bemi Sado, Arino Benri Situmorang Benyamin L.Sinaga Briantana, Thomas Rio Budi Mulyati, Budi Chairul Amriyah Chairunnisa Chatarina Umbul Wahyuni Cindy Maharani D. Kuntuamas, Anatria Daniel Happy Putra Dawe, Maryani Dede Irma Rahmawati Delkia Lesbatta Della Triananda Desak Made Oka Purnawati Devi G Devi Novia Dewi Nabila Dewi Rimasari dewi, asra Dewi, Susana dharmayanti, luky dharmayanti Dian Ramadha Sari Dicky Yuswardi Wiratma Dina Maryati Dina Permata Wijaya Dini Hajjafiani Dioso, Regidor III Dita Andriana Diyah Martanti Dodi Iwan Sumarno Dominika Emi Dwi Maryani, Siska Dyah Mutiara Annisa Fitri Edi Sutanto Edri Sumindra Eka eviyanti123 Elly Mulyani Elsa Al Khansa Elsa Fevila Wati Elwindra Eni Suryani Eni Suyantri Ernaningsih, Zeny Ery Subaeri Euis Heryati Evi Rosmiyati Evi Vestabilivy Fadhilah Afifah Fadhilah Apriani Fadhlurrahman, A. Muhammad Fuad Fadila Rahmah Fadilah, Andi Fadillah Widyaningsih Fahrel Alfais. A Fajar Abhyasa Abimanyu Fajar Yudha Fajarudin Ahmad Farkhan, M. Farman Fasli, Muhammad Fatimatus Zahron Faizin Fatmawati Fatmawati Febi Fachriyah Pratama Muri Febriyanty, Dhia Hana Fifi Risana Firda Fibrila Firmansyah Fitra Maulidina Fitri Irma Amalia Fitri Wulansari Fitriani Fitriani Asri Fitriani Dzulfadhilah Fitriani, Yessi Furti Okliantoni Pratiwi Gavin Gunawan Gunawan Hairunnisa Hajerah Hali , Fitriyani Halim, Lenny Hamdan Hamdiah Hanifah Hari Yeni Harianti HARIJATI, ROEFAIDAH Hasan Hasana, Muhamad Irfan Hasri Ainun Hassan Ahmed Chaudhry Hegar Harini Helena, Wilybroda Heni Maulani, Heni Henni Kumaladewi Hengky Hennimawati Herawati Herlina Herlina Herman Hermansyah Hermawati Hermina Hidayani Hidayat, Lalu Rahmatullah Hidayatullah Ismail Hunafa, Zahra IBNU HASYIM Ihsan Widiantono Ika Nur Jayanti Ikfina Himmati Ikhsan Mustofa Ilfayani Ilvan Zaid Muhlasim Ilyas, Nurhidayah Ilyas, Sitti Nurhidayah Imam Hanafi Imam Syafe’I Imanuel Jaya Indah Antasari Indah Permatasari Indah Solehati Indah Solihah Indriana Ruslan Indriani Ira Reski Awalia Irma Nurmaisyah Irma Yanti ISKANDAR Iskandar, Dini ismail mustaqim Ismail, Ima Jacinta Winarto Jansen, Susiana Jekmen Sinulingga Johanes Fernandes Andry Jumasniyanti Juraid Abdul Latief Juwita Kaharuddin Karmila Sari Karnirius Harefa KARTINI Kartini Marzuki Khaidir Khairul Fuad Kholik Prasojo Kholipah Maulidina Koderi Kurnia R, Rika Kurniasih, Wiwik Lina Anatan Liska Indah Erlina Lisnawati Lomba Sultan Lubis, Donly Wance Luki Dharmayanty Luky Dharmayanti Lulu Dwi Lestari Lusiana Lu’lu Luthfiatun Ulinnuha Lu’luin Najwa M Masrum M Ridwan M. Yogi Riyantama Isjoni Maesaroh Magfira Maulia Mahfud Gamar Maimunah Makmur, Andi Dadi Mashuri Manik, Fransiska Marcellia Susan Marcellus Susanto, Filbert Mardiyah, Taufiqah Ridha Marhamah, Ainun Maria Monika Beo Mario Harahap, Raja Martalena Martono Marwan masrum masrum Ma’ruf Medika Sulistiya Mega Fitri Hertini Mega Prasrihamni Meiyati Simatupang Melana Sari, Puput Merianti, Puput Meylin Fortina Aritonang Miftahul Huda Miftahul Janah, Miftahul Misnah Misnah Mohammad Fatkhurrohman mona yulia123 Monalisa Lubis, Kristin Monica Yesin Muammar Bakry Muchdar Muchdar Muh. Arsal Akib Muh. Yusri Bachtiar Muhamad Nasir Muhammad Adib Muhammad Akil Musi Muhammad Aqil Muhammad Arif Muhammad Arsyad Muhammad Aswar Limi Muhammad Nazimuddin Al Kamil Muhammad Saleh Ridwan Muhammad Yusri Muhammad Yusri Bachtiar Muhammad Yusri Bachtiar, Muhammad Yusri Muhammad Yusri Bacthiar Muharawati Muji, Atipa Mukhlis Mukti, Plasma Versiana MULYADI Mulyani, Elly MUNAWAR Murniati, Sitti Musi, Muhammad Akil Muslim AR Mustasyfiah Kamilah Mutia Sari Wardana Nabilah Putri, Hadiani Nafisa El Gibtiya Nanda Mustika Meilan Nasrullah Nelly Astuti Neneng Widya Sopa Marwa NIM. A1011141008, YULIANA Ningrum, Karina Primatyas Nopriadi nova Nurwinda Sari Novi Arianti Novia Candry Novia, Devi Noviati Nur Alfilail Nur Faizah Romadona Nur Hayati Masse Nur Maharani Islami, Andi Nur Rahma Nur Rahmah, Restu Indah Nuraisyah Nuralia Radiani Rustan Nurhayati Nurhidayah Ramadhani Nurjannah Nurlaelah Nurlaili Nurmahyati, Siti Nursafitri Nursakina Nurul Azizah Nurul Khaimah Nurul Uswiyah Huda Okky Rizki Azizi Okta, Ira Rahayu Oktia Charmila P, Mustika Ayu Parulian Siagian Parwoto Patricia Ardanari Prananosa, Ahmad Gawdy Pratama, M. Akbar Prihani, Suwita Tri Prihatini, Fitria Pujiarti, Indah Pujiyana PURNAMA SARI, WULAN Putri Dayanti Putri Widia Andriani RAHARJO Rahayu Rahmad Gurusinga Rahmadillah Rahmat, Faris Rahmawati Rahmawati Ahmad Rahmi Amir Ramadiani Ramlan Damanik Ramlawati Rana A M Albatta Randa Juliade Prasatya Ranow, Md Suhel Rasid, Muhamat Rasyid, Sri Anggarini Ratna Sari Dewi Rauf, St. Muthia Regina Ananda Putri Renawati Reni Zulfitri Renilza Nurshiyam Reski Riswana Putri Ardi Reskianti Resti Retno Indah Setyorini Rezikna Rezki, Alfa Riamona Sadelman Tulis Rika Amriani, Sri Rika Kurnia Rika Kurnia Rina veronica Rini Octaviani DM Ripki, Ahmad Jauhari Hamid Risdianto Rizal Rizki Fadillah Robby Cahyadi Rochman, Arif Roikan Rokhaidah, Rokhaidah Roki Pernandes Romdiyah, Hidayatur Roni Gunawan Rosadi, Rakhmad Rt Upi Supenti Rusmayadi Ryan Humardani Syam Pratomo Sa'di, Kholisus Sabina Sabir Safri Saidatul Aliyah Saifullah El Afrinuddin Zain, Hanif Saifullah, Hanif Saindi Purmasari Saipuddin Sakinah Salehuddin Salma Samputri Samputri, Salma Sandra Sansuwito, Tukimin bin Sari, Amalia SARIMAN Sarmila Sasono, Heri Satriani Septi Kurniasari Sesi Hervitriwita Sesoca, Andreas Noah Jati Setia Warni Seto Herlambang Sevtin Sri Indra Ponamon Siregar, Tanti Alarma Siswono, Tatag Y. E. Siswoyo Soekarno Siti Hadiyanti Dini I Siti Mundari Siti Mundari Siti Nur aziza Z.E Ma'lum Siti Nur Shaidah Siti Nurhidayah Siti Nurmaliza Siti Septiyanti Sitti Nurhidaya Ilyas Sitti Nurjannah Soa, Alfonsus Hendri Sri Agustina, Sri Sri Dewi Safirah Sri Intan Purnama Sri Ismawati Sri Juminawati Sri Melda Sri Mukminati Nur, Sri Mukminati Sri Rika Amriani. H Sri Sumarni Sri Sutjiningtyas Srihandayani, Muspita Sriwahyuningsih Stephanie Dwi Guna Sternatami Liberitera Suaedi Suardi Suardi Sudarman Sudirab, I Gusti Ngurah Suhardi Suhardi Suharno Suharyani Sulfi Ardiansyah Sulistianingsih Sultan Sahrir Sunarto Amus Sundoro, Bekty Tandaningtyas Supiyandi, Dendi Supu, Supratman Surahman suratman Suratmanto, Bekti Suriyanti Surya Susana Dewi Susiba Suyuti Suyuti Syafwandi Syamsuardi Saodi Syarif Hasyim Azizurrahman Syarifuddin Syntia Agustina Syuhada, Nurnadiyah Tedy Wahyusaputra Tegar, M.Tegar Pratama Terminanto, Ade Ananto Tri Handayani Tri Wahyuni Tri Yanuarto Try Hariadi Umi Ma’rifah Usfandi Haryaka Usman Usman Bafadal Veny Elita Vera Yantika, Ade Veriza Agistin Viva Starlista Wahira Wahyu Hari Prihantono Wahyuni Asti, A. Sri Warisman Sinaga Wasisto Utomo Wawan Kurniawan Wibowo, Setyo Wahju Widya Ramdhani Winanda, Vanny Nuari Wirda Lilia Wirdana Wiwi Hartati Wiwi Uswatiyah Wulandari , Ike Yuni Yanti Ardilasari Yanti, Ayu Krisma Yoga Nicolas Pradipta Yoserizal Sesar Yuli Wibowo Yulia Irvani Dewi Yulianti Yurnalis yusdin garamusu Yustia Suntari Yusuf Yuyu Suryasari Poerba Zakia Nurul Hikmah Zaqia, Jiran Zaujah, Murti Zeny Ernaningsih Zulmaneli Zulnuraini Zuraidah Almaydah Ruslan Zurati, Desy Ayu Nur