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Analisis Penerapan Akuntansi Berdasarkan SAK EMKM Pada UMKM Dwi Loundry Imawan, Amrizal; Mas’adah, Ninik; Safitri, Maya; Fadhil, Faiz Abdillah
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20865

Abstract

The aim of this research is to analyze the suitability of implementing accounting based on SAK EMKM in Dwi Loundry MSMEs. This research was conducted using a qualitative method with a case study approach and the application of recording financial reports based on SAK EMKM using primary and secondary data taken from the Dwi Loundry business. Data collection techniques in this research used observation, interview and documentation techniques and the analysis techniques used were data reduction, data presentation and drawing conclusions. Based on data analysis, the research results show that the Dwi Loundry business has implemented accounting but the recording of financial reports is still done manually and is very simple and its implementation does not follow the provisions in SAK EMKM. The financial report prepared by the Dwi Loundry business is only a profit and loss report, while the financial position report and notes to the financial report do not yet exist. The obstacles that cause SAK EMKM not to be implemented in the Dwi Loundry business are time constraints and not knowing and understanding the preparation of financial reports based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). Keywords: Financial Reports, SAK EMKM, and UMKM
ANALISIS SELISIH ANGGARAN DAN REALISASI BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA PDAM TIRTA JAYA MANDIRI KABUPATEN SUKABUMI Safitri, Maya; Nur Afif, M.; Magdalena Melani, Maria
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 12 (2024): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i12.2024.4894-4898

Abstract

Penelitian ini bertujuan untuk menganalisis selisih anggaran dan merealisasikan biaya produksi sehingga perusahaan dapat mengendalikan biaya pengelolaan pada PDAM Tirta Jaya Mandiri Kabupaten Sukabumi. Alat yang digunakan dalam penelitian ini adalah menggunakan analisis varian biaya produksi yang terdiri dari biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik, Apabila anggaran biaya produksi lebih besar dibandingkan dengan realisasi biaya produksi maka terjadi selisih yang menguntungkan ( favorit ). Sedangkan apabila anggaran biaya produksi lebih kecil dibandingkan dengan realisasi, maka selisih yang terjadi tidak menguntungkan ( unfavorable ). Hasil penelitian ini menunjukkan analisis bahwa varian biaya bahan baku pada tahun 2018-2020 berada pada posisi yang menguntungkan ( favorit ). Biaya tenaga kerja pada tahun 2018-2020 berada pada posisi tidak menguntungkan ( unfavorable ). Biaya overhead pabrik pada tahun 2018-2020 berada pada posisi yang menguntungkan ( favorit ). Selisih Unfavorable tersebut masih dianggap normal, serta masih dapat mengendalikan manajemen dalam meningkatkan kinerja.
Pengaruh Reading Guide terhadap Hasil Belajar Pembelajaran Pendidikan Agama Islam dan Budi Pekerti di SMPN 10 Lhokseumawe Safitri, Maya
Ahdāf: Jurnal Pendidikan Agama Islam Vol. 1 No. 1 (2023): Ahdāf: Jurnal Pendidikan Agama Islam
Publisher : PAI Fakultas Tarbiyah & Ilmu Keguruan UIN SUNA Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/ahdaf.v1i1.1231

Abstract

The low student learning outcomes in concentrating on reading long texts in Islamic Religious Education and Moral Education lessons result in students becoming bored and lacking focus. Researchers chose reading guides to be one of the methods in the learning process of Islamic Religious Education and Character. The purpose of this study was to determine whether or not there was an influence of reading guides on student learning outcomes in Islamic Religious Education subjects in class VIII SMP Negeri Lhokseumawe. This study uses a quantitative approach to the type of experimental research. Data collection techniques using tests and documentation. The sample selection was carried out using a purposive technique. The collected research data were analyzed using statistical methods. The research results obtained are the results of the initial ability test (pretest), the average value produced is 63.7. After being given treatment (treatment) and the final test (posttest) the average value rose to 82.4. Then the results of hypothesis testing using paired t-test obtained a significant value of -36,090. Because a significant value <0.05 indicates a significant difference between pretest and posttest. In this case, it shows that there is a significant influence on the treatment that has been given. Thus there is an influence from the Reading Guide method on student learning outcomes in PAI subjects at SMP Negeri 10 Lhokseumawe.
EDUKASI PERSONAL HYGIENE SEBAGAI UPAYA MENINGKATKAN PENGETAHUAN DAN KETERAMPILAN PERSONAL HYGIENE PADA ANAK USIA SEKOLAH DASAR KELAS 6 DI MI NEGERI 1 BANYUMAS Rohmah, Afifa Tur; Wirakhmi, Ikit Netra; Safitri, Maya
Borneo Community Health Service Journal VOLUME 5 NOMOR 1 TAHUN 2025
Publisher : Fakultas Ilmu Kesehatan Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/neotyce.v5i1.5804

Abstract

AbstractVarious diseases are caused by poor personal hygiene with possible infections of the skin, respiratory tract, and digestive tract organs including diarrhea (56.73%), fever with or without cough (54.81%), worms (45.19%), lice (40.38%), scabies (39.42%), toothache (9.62%). These diseases can be found for example environmental hygiene and personal hygiene. Personal hygiene problems in children take second place in health problem statistics. Health education is an experience in providing material and learning that can affect every habit, attitude and also knowledge related to the health of oneself and the community. The media used are banners, videos, and powerpoints using lecture, discussion, and demonstration methods. The output of this PkM is a community service journal. The results of Community Service Activities that have been carried out by the author know the level of knowledge of personal hygiene education in 6th grade students at MI Negeri 1 Banyumas before and after personal hygiene education. Before the majority of knowledge education was in the sufficient category 74.1%, and the number before the majority of skill education was in the sufficient category 59.3%. After personal hygiene education, the majority of the knowledge level was in the moderate category 51.9%, and the good category 76.5%, from skill education. Providing education in this PkM activity can increase the level of knowledge and skills. Keywords: Personal Hygiene, School Children, Boarding School, Education
Enhancing Early Childhood Education through a Local Wisdom-Based K4 Pillar Module with an Ethnoscience Approach Iqbal, Muhammad; Widya; Muttakin; Fuadi, Noval; Safitri, Maya
Jurnal Pendidikan Anak Usia Dini Undiksha Vol. 12 No. 2 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/paud.v12i2.69812

Abstract

The learning environment in early childhood education institutions still faces challenges in implementing the values of cleanliness, neatness, health, and security (K4 Pillars). This study aims to develop a K4 Pillar module based on local wisdom through an ethnoscience approach within the context of early childhood education. The research employs the Educational Design Research (EDR) method to produce an innovative educational product. The subjects of the study include randomly selected early childhood students and teachers. Data collection methods encompass questionnaires, observations, and interviews. Data analysis utilizes statistical techniques for quantitative data and thematic analysis for qualitative data. The research findings indicate that the majority of students (87.5%) strongly support the use of the module as a learning tool, emphasizing its critical role in early childhood education. However, most teachers (62.5%) did not attempt to link the module with local wisdom, and 75% did not employ an ethnoscience approach, highlighting the need for increased teacher engagement in integrating local cultural elements and ethnoscience concepts into teaching. High levels of support from both students and teachers (87.5%) for the local wisdom-based module with an ethnoscience approach underscore its potential to enhance the effectiveness of early childhood education. The study concludes that the local wisdom-based module with an ethnoscience approach has significant potential to improve the effectiveness of early childhood education.
Potential of Cinnamomum burmanni Leaf Extract as an Exogenous Antioxidant and Spermatoprotective for Rattus norvegicus L. Exposed to Polystyrene Nanoplastics Nurbani, Farah Annisa; Pramudya, Manikya; Safitri, Maya; Sugiharto; Aunurohim; Hayati, Alfiah; Septiani, Adiibtia; Dewi, Putri Alicia; Nashrulloh, Allam Thoriq; Vuanghao, Lim
HAYATI Journal of Biosciences Vol. 32 No. 3 (2025): May 2025
Publisher : Bogor Agricultural University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.4308/hjb.32.3.693-699

Abstract

Polytyrene nanoplastics (NPs) (<1 µm) have high toxicity when entered and accumulated in cells. NPs accumulation causes oxidation stress, thus increasing reactive oxygen species (ROS) production, resulting in necrosis or apoptosis, as well as affecting endogenous antioxidant activity, such as superoxide dismutase (SOD) and catalase (CAT). Cinnamomum burmanni plant contains flavonoids, cinnamaldehyde, phen, and olic acid, potentially exogenous antioxidants. The study aims to analyze the potential of C. burmanni leaf extract for SOD and CAT levels, sperm quality, epithellia tubulus thickness, tubulus seminiferus diameter, and number of spermatogenic Rattus norvegicus cells exposed to NPs. Twenty-five male R. novergicus are divided into five groups (n = 5): two controls (without and with NPs) and three groups (combination of NPs and variations in extract concentrations of 100, 200, and 400 mg/kg. The SOD and CAT levels were measured with an ELISA kit. The histology was observed by counting the spermatogenic cells, measuring the epithellia thickness, and tubulus seminiferus diameter. The sperm motility, viability, and sperm count were observed to determine the sperm quality. Leaf extract of C. burmanni treatment with different concentrations not significantly increased SOD levels but significantly decreased the levels of CAT (P<0.05). The addition of C. burmanni leaf extract significantly increased the spermatogenic cell count, epithelia tubulous thickness, sperm viability, and sperm count (P<0.05), while sperm motility and tubulous seminiferous diameter not significantly increased. According to the results, C. burmanni leaf extract has antioxidant potential against the toxic effects of NPS.
The Role of Accreditation in Transforming IAIN Lhokseumawe's PAI Quality Wardhani, Nia; Safitri, Maya; Iqbal, Muhammad
ALACRITY : Journal of Education Volume 5 Nomor 1 Februari 2025
Publisher : LPPPI Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/alacrity.v5i1.617

Abstract

This study aims to analyze the implementation of accreditation in improving the quality of education in the Postgraduate Islamic Religious Education (PAI) Study Program at IAIN Lhokseumawe. Higher education accreditation is an important instrument to ensure the quality of education that is relevant to the needs of society and the development of the times. However, the implementation of accreditation often faces various challenges, such as the fulfillment of diverse quality standards and limitations in the management of accreditation data. The research method used is a qualitative approach with data collection techniques through interviews, observations, and document analysis. This study found that the Postgraduate PAI Study Program has tried to meet accreditation standards by improving the quality of the curriculum, management, and human resources. However, there are obstacles in the integration of internal and external quality evaluations and data management that still lack innovation. These findings suggest that accreditation should be seen as a strategic tool for a more holistic transformation of education, not just an administrative formality. This research is expected to contribute to improving the implementation of accreditation in higher education institutions, especially in Islamic-based study programs.
Challenges in Implementing Sharia-Based Education: Balancing Regional Autonomy and Children’s Rights in Aceh Mukhlis, Mukhlis; Iqbal, Muhammad; Safitri, Maya; Hasniyati, Hasniyati
Khazanah Hukum Vol. 7 No. 1 (2025): Khazanah Hukum
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/kh.v7i1.41012

Abstract

This study analyzes the implementation of Sharia-based education in Aceh through the perspective of regional autonomy and children's rights.  This multidisciplinary study reveals the tension between Aceh's education policies (Law No.  11/2006 and Qanun Education) with the obligation of children's rights (children's rights convention Articles 28-29 and Child Protection Law No.  35/2014). Findings show that some schools do not meet inclusive standards, religious materials are less multicultural, and only some teachers are trained in inclusive pedagogy with infrastructure gaps.    The impact on children's rights is significant: female dropout rates are higher due to child marriage and only some schools are disability friendly.   Policy analysis revealed that Qanun has not fully adopted the principle of inclusivity, while policies in the district still ignore marginalized groups.  The research introduced the "Balanced Integration" model, which was piloted in 10 schools, successfully improving the indicators of inclusivity by aligning Islamic values with the principles of the children's rights convention article 29.  Other findings show that hybrid programs (tahfiz-STEM) increase student acceptance in universities. Policy implications include: (1) harmonization of Qanun with human rights standards, (2) children's rights-based teacher training, and (3) policy impact monitoring system.  The study offers an operational framework linking regional autonomy, Islamic identity, and children's rights, with specific recommendations to ensure Sharia education in Aceh meets three pillars: local wisdom, religious values, and universal human rights standards. The findings contribute to the global discourse on multicultural education in Muslim societies suggesting that educational autonomy can be implemented without sacrificing children's basic rights.
The Influence of Social Media Exposure on Adolescent Reproductive Health Practices: Evidence from Indonesian Vocational Students Lestari, Devi Intan; Ningrum, Ema Wahyu; Safitri, Maya
CoMPHI Journal: Community Medicine and Public Health of Indonesia Journal Vol. 6 No. 1 (2025): June
Publisher : Perhimpunan Dokter Kedokteran Komunitas dan Kesehatan Masyarakat Indonesia (PDK3MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37148/comphijournal.v6i1.287

Abstract

Adolescents often grapple with poor reproductive health behaviors due to limited literacy and access to relevant health information, despite the potential of social media as an information source. This study aimed to analyze the association between social media access and adolescent reproductive health behaviors. Employing a quantitative, cross-sectional design, we utilized proportionate random sampling to recruit 290 tenth and eleventh-grade vocational high school students from SMK Tujuh Lima 1 Purwokerto and SMK Ma'arif NU 2 Ajibarang in Banyumas Regency, Indonesia. Data were collected via an online Google Form questionnaire, which demonstrated satisfactory validity (Pearson r=0.334) and reliability (Cronbach's alpha =0.750) for social media access. The majority of respondents were 16 years old (49%), female (60%), and primarily accessed reproductive health information through electronic media (22%). Interestingly, while most reported limited social media access (54%), a large proportion exhibited good reproductive health behaviors (91%). A weak but statistically significant association was found between social media access and reproductive health behaviors (p=0.001, r=0.188). These findings suggest that despite varying levels of social media access, other factors might be more influential in shaping adolescent reproductive health behaviors. We recommend strengthening reproductive health education through engaging and relevant social media content to better leverage its potential as an informative platform for adolescents.
Improving Elementary School Students’ Vocabulary Mastery Using Wordwall Game Safitri, Maya; Nadia, Hafizhatu; Aflahah, Noor Aida
Linguistics and ELT Journal Vol 13, No 1 (2025): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/leltj.v13i1.29727

Abstract

Wordwall, are effective resources for English teachers to improve vocabulary acquisition in EFL classrooms. However, However, limited research has been conducted to explore the effectiveness of Wordwall in enhancing English vocabulary acquisition.This study attempted to increase the vocabulary mastery of elementary school students in terms of both vocabulary knowledge and pronunciation through the use of Wordwall game. Students in the fourth grade at an elementary school in Banjarmasin participated in the research. This study included 29 students as its subjects. This study was a two cycle Classroom Action Research (CAR) in collaborative with the English teacher. Four research processes were conducted in each cycle: planning, acting, observing, and reflecting. The research’s instruments were field notes, which were examined by qualitative and students’ test results which were examined by quantitative. The results proved that Wordwall game engagement improved students’ vocabulary mastery. It revealed how students’ pre and post-test results had improved. Students’ mean scores on the pre-test were 45,17 for pronunciation and 58,10 for vocabulary knowledge. Students’ mean scores on the post-test were 74,1 for pronunciation and 83,8 for vocabulary knowledge. The results of this study also shown how other strategies, such as using pictures and small group discussion might enhance the efficiency of the learning process. The authors recommended doing more research on the usage of Wordwall game to improve students’ English proficiency in addition to their vocabulary mastery. By implementing Wordwall game, the author can also discover additional techniques and classroom management that could optimize students’ learning outcomes.