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All Journal Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Proceedings of International Conference on Multidiciplinary Research
Indah Suryati
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Faktor-faktor yang Mempengaruhi Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) dalam Penyusunan Laporan Keuangan (Study Kasus pada UMKM Kecamatan Makasar, Jakarta Timur) Tutik Siswanti; Indah Suryati
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 3 No. 3 (2020): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia - Edisi Juni 2020
Publisher : Forum Inovasi Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.387 KB) | DOI: 10.31842/jurnalinobis.v3i3.149

Abstract

Tujuan penelitian ini adalah untuk mengetahui faktor-faktor apa saja yang mempengaruhi penerapan SAK EMKM dalam penyusunan laporan keuangan pada kegiatan Usaha Mikro Kecil dan Menengah di Wilayah Jakarta Timur, tepatnya di Kecamatan Makasar. Jenis penelitian yang digunakan adalah penelitian kuantitatif, sedangkan metode penelitian yang digunakan adalah deskriptif asosiatif. Populasi dalam penelitian ini pelaku UMKM, teknik sampling yang digunakan random sampling. Pengumpulan data dilakukan dengan penyebaran angket tertutup, dimana reponden menjawab pertanyaan yang telah disediakan jawabannya. Hasil penelitian ini menunjukkan bahwa faktor yang dominan mempengaruhi penerapan SAK EMKM dalam penyusunan laporan keuangan adalah Ukuran Perusahaan dan Kompetensi Sumber Daya Manusia.Berdasarkan hasil persamaan regresi menunjjukan, bahwa koefisen nilai ukuran perusahaan dan Komptensi SDM memiliki hubungan positif searah dengan penerapan SAK EMKM dalam penyusunan laporan keuangan.Hasil ini juga diperkuat dengan hasil uji hipotesis, dimana secara parsial dan simultan kedua variabel tersebut berpengaruh terhadap penerapan SAK EMKM. Hasil koefisien determinasi menunjukkan kemampuan varian variabel ukuran perusahaan dan komptensi SDM menjelaskan varian dari penerapan SAK EMKM dalam penyusunan laporan keuangan sebesar 67,5%
Practicum-Based Inquiry Learning to Improve the Scientific Attitude of Students at SMA Negeri 1 Suka Makmur Aceh Besar Indah Suryati; Nurul Akmal
International Conference on Multidisciplinary Research Vol 4, No 1 (2021): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/pic-mr.v4i1.3751

Abstract

The purpose of this study was to determine the increase in scientific attitudes of students taught by practicum-based inquiry learning. The research started with the preparation of the scientific attitude observation sheet instrument. The analyzed data are qualitative. Qualitative data of this study was data from the observation of students' scientific attitudes using the percentage formula. The method used in this study was a quasi-experimental method: treatment of one variable and no control classwith pretest-posttest design. This research used a descriptive research to describe students' scientific attitudes. The average value of the highest scientific attitude of students was on the open aspect of 70.27%, while the average value of the lowest scientific attitude of students was on the curiosity indicator of 56.33%. Thus, it can be concluded that the students’ scientific attitude increased through the process of practical activities on arthropods and molluscs material using inquiry learning occurred with a fairly good category 63.82%. Keywords: inquiry learning, practicum-based, scientific attitude.
Improving Concept Understanding Ability Using Think Talk Write Learning Model in Mathematics Lessons at SD Negeri 42 Banda Aceh Indah Suryati; Khairul Asri
International Conference on Multidisciplinary Research Vol 4, No 1 (2021): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/pic-mr.v4i1.3752

Abstract

Elementary school is the main foundation in developing an understanding of mathematical concepts. If the basic understanding of students' concepts is not good or weak, then students can’t solve math problems. Therefore, understanding the concept is important to help students in learning mathematics. In the learning process the teacher doesn’t optimize the methods, strategies or learning models. So far, the learning process is only focus by explanations or examples of questions, as a result, when students are faced with different questions, students have difficulty solving problems. This happens because the lack of students' conceptual understanding skills. The purpose of this study was to determine the increase in the ability to understand mathematical concepts through the Think Talk Write learning model. This study uses a quantitative approach, while the design used in this study is the Pre Experiment One group pretest and posttest design. The populations in the study were all students at SD Negeri 42 Banda Aceh, totaling 50 students. The sample in this study was the V grade students as the experimental class, while the grade as the control class. Based on the analysis of research data, it is stated that the value of sig. (2-tailed) the N-Gain score is 0.000 less than 0.05 so Ho is rejected and Ha is accepted. Keywords: Concept Understanding Ability; Mathematics Lesson; TTW.
Co-Authors Khairul Asri Tutik Siswanti Yundari, Yundari