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DEVELOPMENT OF ENVIRONMENT ON CLEAN AND HEALTHY LIVING LEARNING-BASED TEACHING MATERIAL Sepita Ferazona; Suryanti; Nilam Cahaya; Melqi Okta Kisti; Leni Maryani
Primary: Jurnal Pendidikan Guru Sekolah Dasar Vol. 12 No. 1 (2023): February
Publisher : Laboratorium Program Studi Pendidikan Guru Sekolah Dasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/jpfkip.v12i1.9590

Abstract

This paper is developmental research, which aims to produce environmental-based teaching materials on valid clean and healthy living environment learning material. The developmental research uses the ADDIE model, which consists of Analysis, Design, Development, Implementation, and Evaluation. The data collection instrument used was a validated validation sheet. The data were obtained by validating the validation from material, media, and learning experts on the modules developed by conducting limited validity trials. Data analysis was analyzed through the quantitative description. The validation results of the material expert indicate that the developed teaching materials were very valid with an average percentage of 96%. The media expert validation results show that the developed teaching materials were very valid with an average percentage of 100%. The validation results of learning experts imply that the developed teaching materials were very valid with an average percentage of 100%. Based on the experts’ validation results, an environment of clean and healthy living material-based module product was obtained with a very valid category used in learning.
THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN THE DEVELOPMENT OF ERP IN INDONESIA Amrih, Gilang Ganjar; Maryani, Leni
MSJ : Majority Science Journal Vol. 3 No. 4 (2025): MSJ-November
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/msj.v3i4.475

Abstract

This study aims to analyse the role of accounting information systems (AIS) in the development and implementation of Enterprise Resource Planning (ERP) in Indonesia using a descriptive empirical approach. Data was obtained from industry reports, government documents, ERP company publications, and recent academic studies. The results show that AIS is a core component in the success of ERP because it supports financial data integration, reporting accuracy, and internal control. Large companies in the manufacturing, finance, and retail sectors have benefited significantly from ERP, while MSMEs and government agencies still face challenges related to digital literacy, human resource readiness, and technological infrastructure. This study concludes that ERP success depends on technological readiness, user competence, and change management strategies. These findings contribute to the digital accounting literature and have practical implications for strengthening digital transformation in Indonesia
Analysis of The Effect of The Application of Financial Accounting Standards (FAS) on The Quality of The Company's Financial Statements Leni Maryani; Veri Aryanto Sopiansah
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/szpwph96

Abstract

This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements of companies in the West Java region. The problem underlying this research is that there are still financial reports that are less transparent, not in accordance with standards, and not fully reliable by stakeholders. This raises the urgency to evaluate the extent to which the application of FAS contributes to improving the quality of financial information presented by the company. This study uses a quantitative approach with a survey method of 40 companies from various sectors and businethe level of application of FAS can explain 53% of the variation in the quality of financial statementsss scales in West Java Province. The instrument used is a questionnaire, which has been tested for validity and reliability. Data analysis was carried out with simple linear regression to determine the effect between the application of FAS on the quality of financial statements. The results showed that the application of FAS had a positive and significant effect on the quality of financial statements, with a regression coefficient of 0.529 and a significance value (p) of 0.000. The R² value of 0.530 indicates that 53% of the variation in the quality of financial statements can be explained by the level of application of FAS. These results are in line with previous literature that emphasizes the importance of accounting standards in ensuring comparability, relevance, reliability, and understandability of financial statements. Theoretically, this study contributes to the literature by strengthening the empirical linkage between accounting standard compliance and financial reporting transparency, particularly within the context of emerging regional economies such as West Java.