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All Journal Jurnal Ilmu-Ilmu Perikanan dan Budidaya Perairan REFLEKSI EDUKATIKA Jurnal Pendidikan Ekonomi Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Akuakultur Sungai dan Danau JURNAL PETIK Jurnal Basicedu OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Progressive Law Review Jurnal Abdi Insani Lutjanus Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Indonesian Journal Of Educational Research and Review Jurnal Basicedu SABAJAYA Jurnal Pengabdian Kepada Masyarakat Majority Science Journal International Journal of Educational Technology and Society JURDIASRA Dhana Dhana Jurnal Pengabdian Masyarakat IPTEKS
Maryani, Leni
UNIVERSITAS PASUNDAN BANDUNG
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Social Sciences Other

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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
PENGARUH METODE EKSPERIMEN TERHADAP KETERAMPILAN PROSES SAINS PADA ANAK USIA 5 – 6 TAHUN DI TK ADINDA Leni Maryani; Dwi Suryani , Yuni
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 02, Juni 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48098

Abstract

This study aims to determine the effect of the experimental method on science process skills in children aged 5-6 years at Adinda Kindergarten. The research method used in this study is a quantitative pre-experimental approach with a one-group pretest-posttest design. Data collection techniques used action tests, observation, and documentation. The sampling technique chosen was purposive sampling. The sample size was 20 children, consisting of 12 boys and 8 girls. The research subjects were children aged 5-6 years at Adinda Kindergarten. The data obtained were analyzed using a T-test. The results obtained based on the T-test calculation showed that     where 4.72  1.729, thus  was accepted and  was rejected. Therefore, it can be concluded that there is an effect of the experimental method on science process skills in children aged 5-6 years at Adinda Kindergarten. This proves that children possess scientific process skills such as observing, classifying, conducting simple experiments, comparing, measuring, and communicating. Children construct knowledge through real-world experiences.
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.
Optimalisasi Usaha Melalui Belantar Market Community dalam Kemitraan UMKM Kelompok Usaha BUMDes Desa Lebakmuncang Afief Maula Novendra; Leni Maryani; Yudho Ramafrizal S; Azmi Maulida; Cindy Anjani; Komalasari
Jurnal Pengabdian Masyarakat IPTEKS Vol. 11 No. 2 (2025): PENGABDIAN MASYARAKAT IPTEKS
Publisher : Universitas Muhammadiyah Jember

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Abstract

Program PPK Ormawa HIMAKSI di Desa Lebakmuncang, Kecamatan Ciwidey, telah menunjukkan dampak signifikan melalui penciptaan 10 wirausaha baru di Dusun 4, 5, dan 6, dengan peningkatan pendapatan rata-rata sebesar 10%. Meskipun demikian, hasil survei tahun 2024 mengidentifikasi sejumlah kendala, terutama terkait akses pasar dan legalitas usaha. Menjawab kebutuhan tersebut, program lanjutan PPK Ormawa 2025 dirancang untuk memperluas manfaat ke Dusun 1, 2, dan 3 melalui pengembangan wirausaha baru berbasis kemitraan UMKM dengan sistem maklun serta penguatan pengelolaan usaha hingga pemasaran. Metode yang digunakan meliputi survei kebutuhan, pelatihan akses platform digital babari.id, pendampingan bisnis (analisis pasar, desain produk, HPP, legalitas, dan pelaporan keuangan), pitching permodalan melalui koperasi kawankop.com, serta pemasaran berbasis komunitas melalui belantar.com. Kegiatan dilaksanakan melalui sosialisasi, pelatihan, pendampingan, dan penerapan teknologi bekerja sama dengan pemerintah desa, Dinas Koperasi dan Usaha Kecil Jawa Barat, serta mitra koperasi. Program menghasilkan sejumlah luaran, termasuk buku refleksi, ringkasan eksekutif, publikasi media, poster program, serta MOU keberlanjutan. Secara keseluruhan, kegiatan ini memperkuat ekosistem kewirausahaan desa dengan model pemberdayaan yang integratif dan berkelanjutan.
TPACK, Self-Efficacy, and Teaching Readiness: The Mediating Role of Reflective Practice in Pre-Service Economics Teachers Leni Maryani; Yudho Ramafrizal; Salsabila Syarobti
Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 12 No. 3 (2026): September (IN PRESS)
Publisher : LPPM Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v12i3.21723

Abstract

This study aims to investigate the mediating role of reflective practice in the relationships between Technological Pedagogical Content Knowledge (TPACK), self-efficacy, and teaching readiness among pre-service economics teachers in Indonesia. A cross-sectional quantitative survey was conducted with 60 pre-service economics teacher students at FKIP Universitas Pasundan (cohorts 2022–2023) using total sampling. PLS-SEM with 5,000-subsample bootstrapping in SmartPLS 4.0 was employed. TPACK (β = .431, p < .001) and self-efficacy (β = .372, p < .001) significantly predicted reflective practice, which in turn predicted teaching readiness (β = .418, p < .001). TPACK (β = .312, p < .001) and self-efficacy (β = .281, p < .001) also exerted significant direct effects on teaching readiness, indicating that the mediation is partial rather than full. Partial mediation was confirmed for both pathways: TPACK → teaching readiness (indirect β = .180; 95% CI [.09, .27]; VAF = 36.6%) and self-efficacy → teaching readiness (indirect β = .145; 95% CI [.06, .22]; VAF = 34.0%). The model explained 52.2% of variance in reflective practice and 64.3% in teaching readiness. Practically, these findings suggest that economics teacher preparation programmes should embed structured, quality-assessed reflective activities as core, assessed components of the curriculum, alongside existing efforts to build technological-pedagogical knowledge and professional self-efficacy, rather than treating reflection as supplementary enrichment. This study provides the first empirical integration of Bandura's self-efficacy theory, the TPACK framework, and Schön's reflective practitioner theory in a unified mediation model tested in Indonesian pre-service economics teacher education.
PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE TUTOR SEBAYA UNTUK MENINGKATKAN KETERAMPILAN PENGELOLAAN KEUANGAN Cindy Anjani; Leni Maryani; Yudho Ramafrizal
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 2 (2026): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

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Abstract

Penelitian ini bertujuan untuk mengetahui peningkatan keterampilan pengelolaan keuangan siswa pada kelas eksperimen dan kelas kontrol. Pendekatan peenelitian yang digunakan adalah pendekatan kuantitatif metode eksperimen. Desain penelitian ini adalah nonequivalent pretest-posttest control group design. Penelitian ini dilaksanakan di SMA Negeri 2 Lembang dengan melibatkan 2 kelas yaitu XI F1 sebagai kelas kontrol dengan penerapan model pembelajaran langsung dan XI F2 sebagai kelas eksperimen dengan penerapan model pembelajaran kooperatif tipe tutor sebaya. Instrumen yang digunakan adalah lembar pretest dan posttest serta lembar observasi keterlaksanaan model pada kelas eksperimen. Hasil penelitian menunjukkan terdapat peningkatan keterampilan pengelolaan keuangan pada kelas eksperimen yaitu skor pretest 66,8 dan skor posttest 86,2 dengan peningkatan sebesar 19,4. Sedangkan pada kelas kontrol skor pretest 74,6 pada pretest menjadi 79,0 pada posttest, terjadi peningkatan sebesar 4,4. Sementara itu, keterlaksanaan model pembelajaran kooperatif tipe tutor sebaya pada kelas eksperimen yang meliputi tahap penyampaian tujuan dan motivasi belajar, penyajian materi, pembentukan kelompok, pelaksanaan tutor sebaya dan diskusi, presentasi hasil, serta evaluasi dan pemberian penghargaan telah terlaksana sesuai dengan modul ajar yang dirancang. Hasil penelitian ini memberikan manfaat bagi berbagai pihak. Guru dapat memanfaatkan model pembelajaran kooperatif tipe tutor sebaya sebagai alternatif pembelajaran untuk meningkatkan keterampilan pengelolaan keuangan dan keaktifan peserta didik. Selain itu, hasil penelitian ini dapat menjadi pertimbangan bagi sekolah dalam mendukung pembelajaran inovatif serta menjadi referensi bagi peneliti selanjutnya dalam mengembangkan penelitian sejenis
Co-Authors Agustin, Teni Ahmad Sundoko Almaniar, Siska Almujab, Saiful Amrih, Gilang Ganjar Andi Hadidu Andini Nurhajra Arafat, Yasir ayu Kalista Azmi Maulida Cindy Anjani Deden Regito Desliana Opie Harliani Dwi Suryani , Yuni Dyah Paramitha Mentari Farida Fauzi Maulana Fipiariny. S Firman Sanjaya Gusti Dian Prayogi Hasybi Maulana Hazmarudin, firman Helfa Septinar, Helfa Ibnu Aswat Ifhan Dwinhoven Ihfa Indira Nurnaifah Imelda Sinaga, Imelda Jayawarsa, A.A. Ketut Jumaidi Nur Khoerudin, Cep Miftah Komalasari Kurniawa, Andri Kushariyadi Lestari, Andi Yustira Mangsi, Raya Maulidia, Rahma Mega Norsita Mentari, Rr Dyah Paramitha Mokhammad Wahyudin Mrs. Lindawati Mulyani, Rahma Natawijaya, Thania Marsella Chandra Novendra, Afief Maula Nur Azizah Hidayat Nurfaedah Nurfaedah, Nurfaedah Pangentasari, Dwinda Permana, Jaka Putri Aghnia Puspitasari Rahmiati, Devi Ramafrizal, Yudho Reni Danisa Riani, Dini Rico, Rico Rina Indriani Rizqy Aiddha Yuniawati Salsabila Syarobti Santeri, Tiara Setiani, Ani Sopiansah, Veri Aryanto Sri Fathimah Ramadhani Sri Utami Susilowati, Ragil Swara, Marrieta Moddies Syaiful Eddy Triana Zuhrotun Aulia Yedi Wihardi Yogaswara, S. Marten Yudho Ramafrizal Yudho Ramafrizal S Yusanti, Indah Anggraini Zaharatul Jannah Dwi Putri Zhulian Hikmah Hasibuan