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All Journal International Journal of Evaluation and Research in Education (IJERE) Saintek Perikanan : Indonesian Journal of Fisheries Science and Technology BASASTRA Chemica: Jurnal Ilmiah Kimia dan Pendidikan Kimia Jurnal Nalar Pendidikan Wahana Didaktika Prosiding Universitas PGRI Palembang Jurnal Pendidikan Fisika FKIP UM Metro JITRO (Jurnal Ilmiah dan Teknologi Peternakan Tropis) KEMBARA Jurnal Pendidikan Fisika Jurnal Penelitian dan Pembelajaran IPA Berkala Ilmiah Pendidikan Fisika Jurnal Inovasi dan Pembelajaran Fisika Jurnal Penelitian Pembelajaran Fisika E-Dimas: Jurnal Pengabdian kepada Masyarakat Sintesis Lingua Franca: Jurnal Bahasa, Sastra, dan Pengajarannya JIKO (Jurnal Informatika dan Komputer) SEJ (Science Education Journal) Jurnal Pilar Nusa Mandiri Pendas : Jurnah Ilmiah Pendidikan Dasar Justek : Jurnal Sains Dan Teknologi LEKSIKA ILKOM Jurnal Ilmiah Jurnal Pembahsi (Pembelajaran Bahasa Dan Sastra Indonesia) PROSIDING SEMINAR NASIONAL PROGRAM PASCASARJANA Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Ilmu Peternakan dan Veteriner Tropis (Journal of Tropical Animal and Veterinary Sciences) Journal on Education Jurnal Pendidikan Bahasa dan Sastra Indonesia Metalingua Jurnal Pendidikan Fisika dan Teknologi Jambura Journal of Educational Chemistry PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Hasta Wiyata Jurnal Ilmu Keperawatan Anak Jurnal Ilmiah Fillia Cendekia JENTERA: Jurnal Kajian Sastra Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Kumparan Fisika Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Jurnal Pengabdian Al-Ikhlas SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Dinasti International Journal of Management Science Pascal: Journal of Physics and Science Learning Ghancaran: Jurnal Pendidikan Bahasa dan Sastra Indonesia Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat ZIRAA'AH MAJALAH ILMIAH PERTANIAN JPPIPA (Jurnal Penelitian Pendidikan IPA) Jurnal Riset Mahasiswa Dakwah dan Komunikasi (JRMDK) Jurnal Abdi Insani Community Development Journal: Jurnal Pengabdian Masyarakat Optika : Jurnal Pendidikan Fisika INCARE International Journal of Science, Engineering and Information Technology JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Akrab Juara : Jurnal Ilmu-ilmu Sosial Trapsila: Jurnal Pendidikan Dasar IGKOJEI: Jurnal Pengabdian Masyarakat KLITIKA Jurnal Ilmiah Pendidikan Bahasa dan Sastra Indonesia Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan International Journal of Engineering, Science and Information Technology Jurnal Manajemen Pendidikan Dasar, Menengah dan Tinggi [JMP-DMT] Jurnal Simki Pedagogia COMMUNITY : Jurnal Pengabdian Kepada Masyarakat JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Jurnal Bisnis dan Kewirausahaan Indo-MathEdu Intellectuals Journal Abdiformatika: Jurnal Pengabdian Masyarakat Informatika Jurnal Ilmu Ekonomi dan Sosial (JIES) Jurnal Luminous: Riset Ilmiah Pendidikan Fisika NUSRA: Jurnal Penelitian dan Ilmu Pendidikan Proceedings Series on Social Sciences & Humanities Indonesian Journal of Innovation Studies Edusoshum: Jurnal Pendidikan Islam dan Sosial Humaniora Edu Sociata : Jurnal Pendidikan Sosiologi JCOMENT (Journal of Community Empowerment) Buletin Sistem Informasi dan Teknologi Islam Jurnal Literasi Pendidikan Fisika (JLPF) Ilmu Komputer untuk Masyarakat Asian Journal of Innovative Research in Social Science Chemistry Education Review DEIKTIS: Jurnal Pendidikan Bahasa dan Sastra Jurnal Pembelajaran Sastra Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Journal of Innovation Research and Knowledge Journal of Educational Analytics Publikasi Ilmiah Bidang Pengabdian Kepada Masyarakat (SIKEMAS) Buletin Ekonomika Pembangunan JUPADAI : Jurnal Pengabdian Kepada Masyarakat Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Masyarakat Madani Indonesia Eduvest - Journal of Universal Studies UNESA Journal of Chemical Education JS (Jurnal Sekolah) Bangun Desa : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Pengabdian Harapan Ibu (JPHI) MAGNETON: Jurnal Inovasi Pembelajaran Fisika MANISE (Manajemen, Bisnis dan Ekonomi) Bulletin of Social Informatics Theory and Application Margin: Jurnal Lentera Managemen Keuangan JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Chemedu: Jurnal Ilmiah Pendidikan Kimia Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya Semantik : Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya Journal Innovation In Education Sipakaraya : Jurnal Pengabdian Masyarakat Jurnal pengembangan pendidikan akuntansi dan keuangan Journal Of Agriculture Sciences (Agrosci) Jurnal Sains Farmasi dan Kesehatan Jurnal Ilmiah Multidisiplin Ilmu Siber Journal of Advanced Multidisciplinary Siber International Journal of Digital Business Jurnal Padamu Negeri SMART: Jurnal Pengabdian Kepada Masyarakat Mammiri: Jurnal Pengabdian Masyarakat JIMAD : Jurnal Ilmiah Multidisiplin Jurnal Indonesia Mengabdi Bisai: Jurnal Bahasa, Sastra dan Pengajarannya Journal of Business and Information System Journal of Industrial Relations Studies JURNAL MANAJEMEN DAN BISNIS INDONESIA JIFA (Journal of Islamic Finance and Accounting) Jurnal Pengabdian Kepada Masyarakat (Abdimas) Universitas Baturaja Binary: Jurnal Teknologi Informasi dan Edukasi Linier: Literatur Informatika dan Komputer JEIT (Journal of Educational Innovations and Technologies) Jurnal Pakar Pengabdian Kesehatan Fon: Jurnal Pendidikan Bahasa dan Sastra Indonesia
Sugiarti Sugiarti
Program Studi Pendidikan Fisika FKIP Universitas PGRI Palembang
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PENDAMPINGAN PENGOLAHAN KECAP BERBAHAN DASAR DAGING ITIK DI KELOMPOK WANITA TANI NUSA INDAH KELURAHAN SUNGAI TIUNG KECAMATAN CEMPAKA BANJARBARU Dharmawati, Siti; Gunawan, Aam; Sugiarti, Sugiarti
Jurnal Abdi Insani Vol 12 No 8 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i8.2294

Abstract

This Community Service Program aims to empower women farmer groups to diversify and increase the economic value of duck meat in the form of processed duck soy sauce products. The background of this activity is to realise one of the Banjarbaru City Government programs, namely urban farming, one of which is utilising products from poultry livestock, namely ducks. The target of this activity was the Nusa Indah women farming group in Sungai Tiung Village, Banjarbaru City, South Kalimantan, attended by 22 participants. The problems faced by the group are diversification of products from duck meat, product quality, and SNI. The methods used in this activity are technical guidance, counselling, and direct practice in processing duck meat-based soy sauce. The results of the activity were that participants arrived on time (100% of participants arrived at the planned time), participants were active in discussions and brainstorming 70–80%, and active in processing soy sauce 85%. Based on the results of the assessment using a questionnaire, 68.19%-100% of participants understood the material, 27.27% of participants had a strong desire to develop products and market products, 45.45% tried to market products, and 27.27% had no desire to develop products. . The participants' assessment of the soy sauce produced using organoleptic tests in the form of colour, aroma, and taste stated that the colour was blackish brown (81.82%), the fragrant aroma typical of soy sauce was 81.82%, and the delicious taste was typical of soy sauce (72.27%). In general, community service activities in the Nusa Indah Women's Farmers Group were successful, with indicators of participant involvement > 90% and participants' ability to apply the technology presented > 70%.
SOSIALISASI PEMANFAATAN TEKNOLOGI AUGMENTED REALITY (AR) SEBAGAI MEDIA PEMBELAJARAN INTERAKTIF BAGI GURU TK/TPA NURUL IMAN PANNARA Fattah, Farniwati; Sugiarti, Sugiarti; Wahab, Abdul; Irawati, Irawati; Nurul, Besse; Bora, Leni J; Munawir, Munawir
Jurnal Abdi Insani Vol 12 No 8 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i8.2780

Abstract

The digital transformation in education has encouraged the integration of technology-based media to create more interactive learning environments, especially at the early childhood education level. One of the main challenges faced by teachers in TK/TPA is delivering abstract materials such as hijaiyah letters in an engaging and comprehensible manner. The lack of varied teaching media has contributed to low student interest and participation in learning. Augmented Reality (AR) technology offers a promising solution by presenting learning materials in a more visual, concrete, and contextual format. This community engagement program aimed to enhance the understanding and awareness of TK/TPA Nurul Iman Pannara teachers regarding the use of AR as an interactive learning medium for hijaiyah instruction. The method involved preliminary observations, problem formulation, material preparation, and face-to-face implementation, including pre-tests and post-tests to evaluate participants’ comprehension levels. The results showed an increase in the average score from 3.15 (moderate understanding) to 4.01 (good understanding) after the activity. Teachers demonstrated high enthusiasm, actively participated in discussions, and expressed interest in further training for AR implementation. Positive responses also emerged regarding the potential of AR to improve the quality of instruction and student engagement. The documentation reflected strong involvement from participants and a collaborative learning atmosphere. In conclusion, the socialization activity effectively enhanced teachers’ digital literacy and opened opportunities for sustainable AR implementation in Islamic early childhood education settings.
PENTINGNYA SOPAN SANTUN BERBAHASA DALAM MENJAGA HUBUNGAN SOSIAL ANTARMANUSIA Pramesti, Widia; Sugiarti, Sugiarti; Mila, Mila
BISAI: Jurnal Bahasa, Sastra, dan Pengajaran Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/bisai.v4i2.846

Abstract

Penelitian ini bertujuan menganalisis pentingnya sopan santun dalam berbahasa untuk menjaga hubungan sosial. Bahasa tidak hanya sebagai alat komunikasi, tetapi juga mencerminkan budaya, nilai moral, dan etika suatu masyarakat. Penggunaan bahasa yang sopan berperan penting menciptakan suasana harmonis, memperkuat hubungan antarindividu, serta mencegah konflik dan kesalahpahaman. Penelitian menggunakan pendekatan kualitatif melalui studi pustaka, dengan data dari buku, jurnal, dan penelitian sebelumnya tentang kesantunan berbahasa dan etika komunikasi. Hasil kajian menunjukkan bahasa santun mencerminkan karakter dan memengaruhi interaksi sosial sehari-hari. Bahasa yang santun menunjukkan rasa hormat, empati, dan penghargaan kepada lawan bicara, sehingga penting dalam membina hubungan sosial yang sehat di keluarga, pendidikan, pekerjaan, dan masyarakat. Artikel ini diharapkan meningkatkan pemahaman tentang sopan santun berbahasa sebagai dasar hubungan sosial yang harmonis.
PERUBAHAN MAKNA KATA DALAM BAHASA INDONESIA AKIBAT TREN MEDIA SOSIAL Pratiwi, Hersi Tria; Sugiarti, Sugiarti; Jurnisa, Devita
BISAI: Jurnal Bahasa, Sastra, dan Pengajaran Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Tahun 2025
Publisher : Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/bisai.v4i2.848

Abstract

Abstrak: Media sosial tidak hanya menjadi alat komunikasi, tetapi juga ruang ekspresi yang memunculkan makna baru dalam penggunaan kata. Perubahan ini mencerminkan perkembangan bahasa yang dinamis seiring dengan pengaruh budaya digital. Penelitian ini bertujuan untuk menganalisis perubahan makna kata dalam bahasa Indonesia akibat tren media sosial khususnya pada aplikasi TikTok, serta mengidentifikasi konteks penggunaan dan faktor penyebabnya melalui pendekatan sosiolinguistik. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka untuk mengkaji perubahan makna kata dalam bahasa Indonesia akibat pengaruh media sosial, khususnya TikTok. Data penelitian ini dikumpulkan dari buku, jurnal, artikel, dan observasi komentar pengguna di aplikasi TikTok. Dengan metode kualitatif dan studi pustaka, ditemukan delapan belas kata yang mengalami pergeseran makna di kolom komentar pengguna TikTok. Temuan ini menunjukkan bahwa media sosial berperan aktif dalam membentuk dinamika bahasa dan perubahan semantik di era digital. Kata kunci: Makna Kata, Bahasa Indonesia, Media Sosial Abstract Social media is not only a means of communication, but also a space for expression that gives rise to new meanings in the use of words. These changes reflect the dynamic development of language along with the influence of digital culture. This study aims to analyze changes in the meaning of words in Indonesian due to social media trends, especially on the TikTok application, and to identify the context of use and the causal factors through a sociolinguistic approach. This study uses a qualitative approach with a literature study method to examine changes in the meaning of words in Indonesian due to the influence of social media, especially TikTok. The data for this study were collected from books, journals, articles, and observations of user comments on the TikTok application. Using qualitative methods and literature studies, eighteen words were found that experienced a shift in meaning in the comments column of TikTok users. These findings indicate that social media plays an active role in shaping language dynamics and semantic changes in the digital era. Keywords: Word Meaning, Indonesian, Social Media
PELATIHAN OPTIMALISASI PERAN BUMDES DALAM MERINTIS DAN MENGEMBANGKAN POTENSI DESA MENUJU DESA WISATA DESA ANGGRASMANIS KARANGANYAR Yulandari, Ariefah; Setyawan, Didik; Budi Atmoko, Waluyo; Among Budiadi, Nang; Sugiyarmasto, Sugiyarmasto; Hariyanti, Widi; Shidiq, Faiz Rahman; Hardjito, Yunus; Sugiarti, Sugiarti; Wibawa, Dionysius Andang Arif; Herawati, Dewi Astuti
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): Volume 2 Nomor 1 2023
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v2i1.78

Abstract

Peran BUMDes dapat mengatur perekonomian desa dalam mengembangkan usaha bersama demi kemakmuran dan kesejahteraan desa. Untuk itu dibutuhkan persiapan dalam mengoptimalkan peran BUMDes tersebut. Melakukan perancangan untuk mencari peluang baru pengembangan organisasi, melakukan analisis jabatan dan mendesain organisasi, perancangan model bisnis, tata kelola keuangan yang baik serta pemetaan sumber daya alam untuk pengembangan desa menuju desa wisata sangat penting dilakukan sebagai langkah awal. Pelatihan Optimalisasi Peran BUMDes dalam Merintis dan Mengembangkan Potensi Desa Menuju Desa Wisata Desa Anggrasmanis Karanganyar merupakan penyelesaian masalah agar para pengelola BUMDes dapat mengembangkan potensi desa. Tujuan dari pelatihan ini adalah memberikan ilmu untuk dapat diaplikasikan secara efektif dan efisien dengan metode pelatihan melaui ceramah, diskusi dan tanya jawab yang dapat diterima mudah oleh peserta kegiatan pengabdian masyarakat. Peserta kegiatan berharap pelatihan ini menjadi pendampingan yang terus berkelanjutan.
Analysis of High School Needs for the Development of Virtual Laboratories Based On Augmented Reality Technology on Acids and Bases Materials Rusdi, Hikmah; Sugiarti, Sugiarti; Husain, Halimah
JIMAD : Jurnal Ilmiah Multidisiplin Vol. 3 No. 1 (2025): JIMAD : Jurnal Ilmiah Multidisiplin (Oktober)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/jimad.v3i1.825

Abstract

Limited laboratory facilities in high schools remain the main obstacle in chemistry learning, especially in acids and bases material that requires direct experimentation to reinforce concepts. Augmented reality (AR) technology through virtual laboratories offers an innovative alternative that enables safe, interactive, and flexible practicum simulations. This study aims to analyze the needs of teachers and students for the development of AR-based virtual laboratories and identify the challenges of its implementation. The research method was qualitative with a needs analysis approach, involving in-depth interviews, observation, and curriculum document analysis at six high schools in Indonesia. The results show that more than 80% of teachers reported that limited laboratory facilities and safety risks are the main reasons for the difficulty of conducting acids and bases practicum in schools. As much as 85% of students stated that lecture-based learning alone makes acid–base concepts feel abstract and difficult to understand. Needs analysis indicated that teachers expect AR-based virtual laboratories to feature realistic acid–base experiment simulations, equipped with 3D animations of ionic reactions, digital pH indicators, and quiz-based evaluation features. Meanwhile, students emphasized the importance of appealing design, simple navigation, and compatibility with smartphones and offline access. The study also found main challenges including limited ICT devices in schools, low digital literacy among teachers, and the need for intensive training to support AR technology implementation in chemistry learning. These findings complement previous research focused on media design by presenting the real needs of users in the field. Theoretically, this study enriches the literature on AR utilization in science education through the integration of user needs analysis. Practically, the results can serve as a reference for media developers, teachers, and policymakers in designing AR-based virtual laboratories that are relevant, effective, and inclusive, thereby improving the quality of high school chemistry learning on acids and bases material.
Pengaruh Independensi Auditor, Besaran Fee Audit dan Pengalaman Auditor Terhadap Kualitas Audit (Studi pada Auditor KAP di Kota Jakarta) Apriliyanti, Annisa Nur; Sugiarti, Sugiarti
Margin: Jurnal Lentera Managemen Keuangan Vol. 3 No. 02 (2025): Agustus 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/margin.v3i02.998

Abstract

Kantor Akuntan Publik (KAP) memegang peranan vital dalam menjaga integritas dan kepercayaan publik terhadap laporan keuangan. Kualitas audit yang tinggi menjadi kunci untuk memastikan informasi keuangan yang disajikan dapat diandalkan oleh para pemangku kepentingan. Penelitian ini bertujuan untuk melihat bagaimana independensi auditor, besaran fee audit dan pengalaman auditor mempengaruhi kualitas audit. Metode analisis data menggunakan analisis regresi linear berganda. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di Jakarta. Sampel penelitian yang didapatkan 44 responden melalui survey dengan SPSS versi 27 dengan jenis data primer dan kuesioner. Hasil uji validitas dan reliabilitas dinyatakan valid. Hasil uji statistik t pada penelitian ini menyatakan independensi auditor berpengaruh signifikan terhadap kualitas audit, besaran fee audit tidak berpengaruh signifikan terhadap kualitas audit, dan pengalaman auditor menghasilkan pengaruh yang signifikan terhadap kualitas audit. Hasil uji statistik f pada penelitian ini menyatakan bahwa secara simultan independensi auditor, besaran fee audit dan pengalaman auditor berpengaruh signifikan terhadap kualitas audit. Berdasarkan peramaan regresi linear berganda dinyatakan tidak signifikan antara variabel independensi auditor, besaran fee audit dan pengalaman auditor. Temuan ini memberikan kontribusi teoretis dengan memperkuat literatur mengenai faktor penentu kualitas audit serta kontribusi praktis bagi Kantor Akuntan Publik dalam merumuskan strategi peningkatan integritas dan keandalan audit.
Pengaruh Model Problem-Based Learning Berbasis Kejujuran Akademik terhadap Kemampuan Literasi Sains Kimia Siswa SMA Negeri 23 Makassar Sugiarti, Sugiarti; Islawati, Islawati; Almur, Faathir; Yohan, Benekdita; Ruad, Inna Raehana
ChemEdu Vol 6, No 2 (2025)
Publisher : Jurusan Kimia FMIPA UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35580/chemedu.v6i2.76297

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengkaji pengaruh model Problem-Based Learning (PBL) berbasis kejujuran akademik terhadap kemampuan literasi sains siswa pada materi reaksi redoks di SMA Negeri 23 Makassar. Metode yang digunakan adalah kuantitatif dengan desain quasi-experimental tipe pretest-posttest control group design. Instrumen penelitian meliputi tes literasi sains dan lembar observasi kejujuran akademik. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan antara kelompok eksperimen dan kontrol baik pada skor posttest maupun peningkatan N-Gain, dengan effect size yang besar. Penerapan model PBL yang mengintegrasikan nilai kejujuran akademik terbukti mampu meningkatkan pemahaman konseptual siswa, memperkuat sikap ilmiah, dan mendorong perilaku belajar yang etis. Temuan ini mendukung pentingnya integrasi karakter dalam pembelajaran sains abad ke-21. ABSTRACT This study aims to examine the effect of the Problem-Based Learning (PBL) model infused with academic honesty on students’ scientific literacy in redox chemistry at SMA Negeri 23 Makassar. A quantitative method with a quasi-experimental pretest-posttest control group design was employed. Research instruments included a scientific literacy test and an academic honesty observation sheet. The results revealed significant differences between the experimental and control groups in both posttest scores and N-Gain, with a large effect size. The implementation of PBL integrated with academic honesty effectively enhanced students’ conceptual understanding, strengthened scientific attitudes, and encouraged ethical learning behavior. These findings highlight the importance of character integration in 21st-century science education.
Depreciation Calculation Using the Straight Line Method is appropriate Taxation Law Oktiyani*, Rina; Ela Revita, Maria Lapriska Dian; Sugiarti, Sugiarti
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 9, No 2 (2024): Mei, History Learning Media and Social Problems
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v9i2.30566

Abstract

The Income Tax Law in Indonesia regulates that costs incurred to acquire tangible assets, which have a useful life of more than one year, can be deducted from gross income through a depreciation mechanism. There are two (1) methods for depreciation of tangible assets referred to in the tax law. Straight-line method, (2). Declining balance method (declining balance method). The aim of this research is to find out (1) how to calculate depreciation based on tax regulations (2) how to calculate depreciation using the straight line method based on tax regulations. In this research the author used descriptive qualitative methods and literature study. Fixed assets (Assets) other than buildings, can be depreciated using the straight-line or declining balance method. Meanwhile, fixed assets (property) are in the form of buildings, depreciation can only be done using the straight line method. The research results show that the provisions for calculating depreciation of tangible assets made by companies need to be reconciled fiscally. Based on the Depreciation Cost Reconciliation calculation, the depreciation calculation uses the straight line method, there is a difference between Commercial calculations and Fiscal calculations in accordance with tax provisions.
Pengaruh Brand Experience Dan Brand Image Terhadap Brand Loyalty Yang Dimediasi Brand Awareness Bawang Merah Sumenep Sugiarti, Sugiarti; Hidayat, Rachmad; Rahayu, Sri; Fitrianty, Rifda
Jurnal Manajemen dan Bisnis Indonesia Vol. 11 No. 1 (2025): Edisi Bulan Juni 2025
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jmbi.v11i1.3261

Abstract

Dalam era persaingan pasar yang semakin kompetitif, penguatan loyalitas merek menjadi kunci dalam mempertahankan konsumen, termasuk pada komoditas lokal seperti bawang merah Sumenep. Brand experience dan brand image berperan penting dalam membentuk persepsi konsumen, sementara brand awareness menjadi jembatan yang dapat memperkuat hubungan keduanya terhadap brand loyalty. Penelitian ini bertujuan untuk menganalisis pengaruh brand experience dan brand image terhadap brand loyalty, dengan brand awareness sebagai variabel mediasi pada produk bawang merah Sumenep. Persaingan dalam dunia agribisnis semakin ketat, sehingga upaya penguatan merek menjadi penting untuk mempertahankan dan meningkatkan loyalitas konsumen. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis Structuran Equation Model. Populasi dalam penelitian ini yaitu seluruh pelanggan bawang merah Sumenep yang jumlahnya tidak diketahui, sampel dihitung menggunakan rumus Cochran dan mendapatkan hasil 97 responden konsumen bawang merah Sumenep. Hasil penelitian menunjukkan bahwa brand experience berpengaruh positif terhadap brand awareness dan brand loyalty. Brand image juga berpengaruh positif terhadap brand awareness dan brand loyalty. Selain itu, brand awareness terbukti mampu memediasi pengaruh brand experience dan brand image terhadap brand loyalty. Temuan ini menegaskan pentingnya membangun pengalaman merek dan citra merek yang kuat untuk meningkatkan kesadaran dan loyalitas konsumen terhadap produk lokal seperti bawang merah Sumenep.
Co-Authors AAM GUNAWAN Abda Abda Abdul Wahab Achmad Jaelani Ade Messy Indriani Adestia Tangke Padang Adhiani Christina, Budhi Aditya Dwi Putra Bhakti Agus Puji Setya Ningsih Agus Pujianto Agus Waluyo, Agus Ahmad Fikri Ahmad Sofyan Akhodiyah, Sulistina Al Rosyidah, Hanifah Mumtaz Alawy, Faiz Aliana, Nur Alimin Alimin, Alimin Aliudin, RM Teddy Alwina, Ulul Among Budiadi, Nang Amperaningsih, Yuliati Amruddin, Muh. Fatih Andalas, Eggy Fajar Andinasari Andinasari Andinasari Andinasari, Andinasari Anggara, Wandi Anggitha Cubie Sahari Anggraini, Eni Anisa, Rischa Nur Anugrah, Joulman Cipta Alief Aprilia, Maya Apriliyanti, Annisa Nur Aprilliani, Septi Riski Arifin Arifin Army Auliah Arsi, Primandani Arti Prihatini Aryani, Ine Kusuma Asmita, Lisa Atika Permata Sari Atmajaya, Dedy Atsilah, Mutiara Basima Aulia Indira Kumalasari Aulia, Army Aulia, Ratu Awaloka, Elfania AYU WANDIRA Belli Nasution Bora, Leni J Brata, Andy Budi Atmoko, Waluyo Citra Amanda Citra Arta, Deddy Novie Damayanti, Puspita Dea Tirsa Yolanda Devi Mariyani Dewi Astuti Herawati Dewi Kamahayakti, Saccidananda Dian Indriana Hapsari Dian Prasasti, Bawon Wiji Diana Anjar Wati Didit Suhartono Djamalilleil, As'ad Dwi Ratnaningdyah Dwi Ratnaningdyah Dwi Ratnaningdyah Dwiputri, Ulfa Efendi, Defi Eko Widodo, Rintis Eliana, Evi Elsi Adelia Fitri Ema Sapriani Endang Widyastuti Erni Febriyanti Erni Suparti, Erni Evi Eliana Faathir Almur Falaq, Muzamil Fanesha, Icha Fina Fatimatasari, Fatimatasari Fattah, Farniwati Febrianti, Nining Febriyanti, Rina Filia Yuniza Fitri Rahmiyatun Fitri Yuliana Dewi Fitria, Ade Fitriani Fitriani Fitrianty, Rifda Fuad Abd Rachman Fuad Abd. Rachman Gete, Oktaviani Theodora Giyanti, Ida Hakim S., Lukmanul Hakim, Hafiz Noor Hanif Lathifah Hanifa, Nur Hapsah, Audita Hardiansyah, Ishar Hardin Hardin, Hardin Hardjito, Yunus Hariyanti, Widi Hartika, Della Harun , Makmur Hasri Hasri Hastuti, Retno Puji Helen Febrianti, Helen Febrianti Hendy Tannady Herawati Herawati Herlanti, Yanti Herni Fitriani hidayatullah, Hidayatullah hidayatullah Hilman Rama Pratama Himawan Himawan Hisran, Hisran Huda, Besse Nurul Hutasoit, Jenni Idris, Siti Indriyati Ika Fitria Elmeida Imelda, Dhea Gita Iqbal, Iwi Kurnia Irawati Irawati Irdiana, Sukma Irfandi, Rizal Islawati Ismartiningsih, Ismartiningsih Istiqamah, Istiqamah Ita Susanti Jaelani , Achmad Jamil, Nurlaelah Jasri Djangi, Muhammad Jesi Pebralia Joko Ariawan Juharni , Indra Julistyono Widodo Junianto, Haris Jurnisa, Devita Jusniar . Jusniar Jusniar Jusniar Jusniar, Jusniar K, Anna Permatasari Khairunnisa Khairunnisa Khairunnissa Khairunnissa Khairunnissa, Khairunnissa Khasanah, Julia Siti Nur Khusyaini, Muhammad Nurul Kushariyadi Kushariyadi Kusnadi, Iwan Henri Kustiningsih, Nanik Laili Alfiah Ramadhani Lefudin Lefudin Lefudin Lefudin Lefudin Lefudin, Lefudin Leni suciati Lestari, Fitri Anggun lilis nurhayati Linda Lia, Linda Lisa Riani Lukman Hakim Lukman Hakim Lukmanul Hakim.S Lutvi Qolbiyatu Zuhro NH Mabruroh, Faizatul Magdalena Magdalena Maje, Fitriani Mardiah Hayati Mardiyah Hayati Maria Lapriska Dian Ela Revita Marnia Ade Putri Maryani, Sri Maryono Maryono Mar’atus Sholichah Maya Aprilia Mega Wahyu Lestari Meirha Maulidya Damarpuri Merlyn Merlyn Miftahul Hasanah Miftahuzzakiyah, Miftahuzzakiyah Mila mila Mirna Taufik Misdalina Misdalina Misdalina, Misdalina Monanisa Muarif, Muarif Muh. Yunus Muhammad Danial Muhammad Ilham Jaya Kusuma MN Muhammad Yunus Muharram Muharram Mukhamad Fathoni, Mukhamad Fathoni Muklas, M. Muliawan, Trisna Munawir Munawir Munawwarah Munawwarah, Munawwarah Mustafa, Fahrina Mutowali, Zhafira Alesha Muttar, Marliana Nabuasa, Jackson Leonardo Nadia Ulil Azmi Nandita, Syahwa Luna Happy Nastiti, Hasna Widya Nasution, Helmi Suryani Nasution, Sitti Hajar Neni Widaningsih Nessy Nessy Netti Herawati Nisa, Destriya Alfiara Nova Anjarwati Noviana, Anggi Novitasari, Eni Nunung Ayu Sofiati (Efi) Nur Khosiah Nuralamsah Zulkarnaim Nurawaliyah, Siti Nur’aini, Nur’aini Nurhidayah Nurhidayah Nurliawati Dide Nursyahraini, Nursyahraini Nurul, Besse Nurwijayanti Nuryana, Arief Nur’aini, Nur’aini Oktaviani, Felinka Nadia Oktiyani, Rina Palajukan, Yulianti Pangesti, Mutiara Dian Paramita Candra Dewi Patrcia H.M Lubis Patricia Lubis, Patricia Pebrianti, Anisa Pince Salempa Pramesti, Widia Prastika, Lusi Dian Pratiwi, Hersi Tria Prety Ratna Sari Prilia Rahmadina Prilia Rahmadina Prilia Rahmadina Prilia Rahmadina Puji Setya Ningsih, Agus Pujiastuti, Titiek Pungkas Subarkah Purwati , Purwati Purwati Anggraini, Purwati Purwoko, Harry Puspita, Laudya Ino Puspitasari Puspitasari puspitasari, amanda Putra Perdana, Ardiansah Putra, A. Akram Huduri Putri Puji Astuti Putri, Annisaa Meyrizka Kusumo Putri, Jamiatul Khairunnisa Putri, Sistalia R, M Yusuf Rachmad Hidayat Rahardjanto, Abdul Kadir Rahmadina, Prilia Rahmah, Mufti Hatur Rahmawati, Rahmawati Rahmayati, El Rahmayati Rahmiyatun*, Fitri Ramadhan, Indirwan Ramadhanah, Firjandini Dwi Ramadhani, Laili Alfiah Ramadhani, Nur Ramdani Ramdani Ramlah Ramlah Riani, Lisa Riri Mariansa Saib, Riri Mariansa Saib Risdawati, Risdawati Risti Karunia Rita Sulistyowati Rizal Fauzi RM Teddy Aliudin Rohaningsih, Denalis Rohmah, Tanti Ainur Roli Rike Karnando Roma Wina, Demi Roosyanti, Anna Rossita, Taufianie Rostini , Tintin Rostini, Tintin Rotua Ratna Sari Ruad, Inna Raehana Ruliana, Risma Rusdi, Hikmah Sabrina, Tsabita Sadriadi, Sadriadi Safira, Safira Salsabila, Atikah Samudera, Raga Saputra, Whisnu Yudha Saragih, Osi Karina Sari, Amanda Lidia Sari, Atika Permata Sendy Firmansyah Setia Budi, Muh Arif Setyawan, Didik Shella Rizki Yuliana Shidiq, Faiz Rahman Siddiq, Faiz Rahman Sidjabat, Sonya Silalahi, Juli Natalia Sindi Permata Sari Sindi Qurotul Uyun Siska Anraeni Siska Yuli Anita Siti Afifatur Rohmah Siti Afifatur Rohmah Siti Dharmawati Siti Koriah Siti Muthoharoh, Siti Siti Patonah Siti Sofiah Sokid, Sokid Sri Mulyani SRI RAHAYU Sri Widodo Suci Puspita Sari Sudding, Sudding Sugiyarmasto Sugiyarmasto, Sugiyarmasto Suhadi Suhadi Suhaemi Suhaemi, Suhaemi Suharlina Suharlina Suhartini Azis Sulistiawati Sulistiawati Sulistiawati Sulistiawati Sulivan Fitriati Sunardi Sunardi Sunarni Sunarni Sunarsih , Sunarsih Sunarsih Sunarsih Sundari, Pipit Suparman Suparman Suparman Suparman Supriadi Supriadi Suryani Suryani Suryani, Mita Puji Susilawati, Sulistiawati Suyatno Suyatno Syafa'ah, Alvy Alfiatus Syahrir, Muh. Syarifah Fatimah, Syarifah Tanzimah Taty Sulastri Taty Sulastry Taufik, Mirna Tayu, Andi Tenri Tika Safitri Toufan Aldian Syah Tran Thanh Vy Tri Atmojo, Virda Kunto Triyati, Marwah Tursiah, Tursiah Udi Samanhudi Ulfah, Nurlaili Dwi Umayah , Meilany Rifda Uswah , Uswah Uswatun Hasanah UTAMI, MAULIDA V, Jay Vella Julia Verianingsih, Verianingsih Vinna Rahayu Ningsih, Vinna Rahayu Wahyudi Waleulu, Amalia Wasiulnur, Andi Wibawa, Dionysius Andang Arif Wibowo Ady Sapta Wibowo, Febrian Wahyu Wicaksana, Ragil Satria Widodo, Rintis Eko Wijaya, Moh Wijaya, Muhammad Wijaya, Muhammad Bintang Wildaniyah, Erli Wimpi Calesta Wirman, Welli Yani Yani Yati BT Samsuddin Yeni Rustina Yohan, Benedikta Yohan, Benekdita Yuke Mardiati, Yuke Yulandari, Ariefah Yunita, Galuh Farah Rahma Yuntina, Lily Yunus Harjito, Yunus Yustinus Joko D. N., Yustinus Joko Zainal Abidin Zakir, Muhammad Irwan Zamahsari, Gamal Kusuma Zebua, Metha Olivia Zenni Puspitarini Zulfiani Zulfiani