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ANALISIS PEMILIHAN METODE AKUNTANSI PERSEDIAAN PADA PERUSAHAAN MANUFAKTUR Sangadah, Siti; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 3 No 3 (2014): August 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i3.4197

Abstract

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris adanya pengaruh ukuran perusahaan, variabilitas persediaan, intensitas persediaan, margin laba kotor, variabilitas laba akuntansi, variabilitas harga pokok penjualan, financial leverage dan likuiditas terhadap pemilihan metode penilaian akuntansi persediaan. Sampel penelitian ini pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010 s.d 2012 dengan ketentuan perusahaan manufaktur yang secara konsisten hanya menggunakan satu metode akuntansi persediaan yaitu FIFO atau weighted average method dan tidak mengalami delisting dan tidak mengalami kerugian maupun defisiensi modal selama tahun pengamatan. Ada 55 perusahaan yang memenuhi kriteria, 10 perusahaan menggunakan FIFO dan 45 perusahaan menggunakan rata-rata tertimbang. Uji univariate menggunakan t-test dan multivariate menggunakan regresi logistik metode enter dengan signifikansi 10%. Hasil penelitian ini menunjukkan bahwa hanya variabilitas persediaan yang berpengaruh signifikan terhadap pemilihan metode akuntansi persediaan. Sedangakan ukuran perusahaan, variabilitas persediaan, intensitas persediaan, margin laba kotor, variabilitas laba akuntansi, variabilitas harga pokok penjualan, financial leverage dan likuiditas tidak berpengaruh terhadap pemilihan metode penilaian akuntansi persediaan. The purpose of this research is to obtain empirical evidence of the influence of firm size, the variability of inventory, inventory intensity, gross profit margins, accounting earnings variability, variability of cost of goods sold, financial leverage and liquidity to the selection of valuation method of inventory accounting. The sample of this research on companies listed in Indonesia Stock Exchange in 2010 until 2012 with the provision of manufacturing companies that consistently use only one method of accounting for inventory is FIFO or weighted average method and not having delisted and not experience any loss or deficiency of capital during the year of observation. There are 55 companies that meet the criteria, 10 companies and 45 companies using the FIFO using a weighted average. Univariate test using the t-test and multivariate logistic regression enter method with 10% significance. The results of this study indicate that variability only supplies a significant effect on the selection method of accounting for inventories. While the size of the company, the variability of inventory, inventory intensity, gross profit margins, accounting earnings variability, variability of cost of goods sold, financial leverage and liquidity has no effect on the selection of valuation method of inventory accounting.
PELESAPAN FUNGSI SINTAKSIS DALAM KALIMAT MAJEMUK BAHASA INDONESIA Siti Sangadah; Mukhlish Mukhlish
CARAKA Vol 1 No 1 (2014)
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/caraka.v1i1.1921

Abstract

This research aimed at (1) describing the kinds of syntactic functions disappeared in the compound sentences in Indonesian language, (2) describing the categories of syntax as the antecedents of the syntactic function disappearance of compound sentences in  Indonesian language, and (3) describing the function appropriateness and constituent  roles having co-reference relationship in the process of the syntactic function  disappearance of compound sentences in Indonesian language. This research was  classified  as   descriptive-qualitative research. The data were the compound sentences in Indonesian language including the compound and  complex  ones  that  were  affected by the disappearance of syntactic functions. The sources of the data were (1)  Kedaulatan  Rakyat  a newspaper; (2) Kartini a magazine; (3) Kafilah-Kafilah Cinta a novel; (4) Syair Panjang Aceh a novel; (6)  Anak Semua Bangsa a roman; and (7) Lelaki Ikan a short-story collection. The method and technique used during the data collection process were scrutinizing and noting. Furthermore, the data analysis method and techniques used were  evenly-distributed methods with direct-substance-distribution   techniques, reversing techniques, disappearing techniques, and substituting techniques.  The methods used to present the results of the data analysis were implemented informally and formally. The results of the research are: (1)  the kinds of compound-sentence  syntactic functions in Indonesian language that disappeared included: (a) the disappearance of syntactic function in compound sentences consisting of the disappearance  of  the subjects, predicates, and the objects, (b) the disappearance of syntactic functions in complex sentences consisting of the disappearance of the subjects only; (2) the syntactic categories as the antecedents of the compound sentence disappearance  included  (a)  the antecedent  categories  found  in compound  sentences consisting of  words  and phrases, (b) the antecedent  categories found in complex sentences consisting of words and phrases; (3) the function appropriateness and constituent roles having co-reference relationship in syntactic  function   disappearance  in compound sentences in Indonesian language included (a) the function  appropriateness and constituent roles of compound sentences consisted of function co-reference, role co-reference, and function and role co-reference, and (b) the function appropriateness and constituent roles of complex sentences consisted of function co-reference and role co-reference.
Booster Organik Tanaman Padi sebagai Program Ketahanan Pangan Kelompok Tani Margo Raharjo Desa Jatiluhur Kecamatan Karanganyar Kabupaten Kebumen Fadjeri, Akhmad; Muflih, Ghufron Zaida; Sangadah, Siti; Suyatiningsih, Suyatiningsih; Astuti, Tri
Abdibaraya Vol 2 No 01 (2023): Abdibaraya: Jurnal Pengabdian Masyarakat
Publisher : Universitas Ma'arif Nahdlatul Ulama Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53863/abdibaraya.v2i01.680

Abstract

Educating the community by conducting counselling, training and mentoring to farmer groups, as a form of supporting the food security programme in Kebumen district. Together with the Margo Raharjo farmer group in Jatiluhur village, Karanganyar sub-district, making organic boosters for rice plants. Participants involved in the service were members of the Margo Raharjo farmer group, and KKN students from Ma'arif Nahdlatul Ulama University Kebumen. Training and counselling activities are carried out so that farmers are not dependent on inorganic fertilisers while providing education on the importance of using organic materials in agriculture. This activity seeks to help overcome the problems that exist in the community, especially in the knowledge of organic fertiliser for rice plants. The use of organic boosters is not only environmentally friendly but also reduces the cost of purchasing booster products on the market which cost up to 230 thousand rupiah. Inorganic booster products are certainly very expensive and less environmentally friendly. Booster is a liquid organic fertiliser whose nutrients play a role in stimulating the generative growth of flowers and fruits. Increasing farmers' awareness of the dangers of continuous use of inorganic fertilisers encourages farmers to switch to the use of environmentally friendly organic fertilisers.  Organic booster made from fermented pineapple is one of the liquid organic fertilisers applied in the generative phase of plants, namely at the beginning of flowering and fruiting. After the practice of making organic booster, participants are expected to be able to independently or together with the group to follow up and apply the fertiliser to rice plants according to instructions and recommendations. Further testing and research is needed on organic boosters and making organic boosters from different materials and easily obtained in the surrounding environment.  From the results of this activity, the following conclusions were obtained: This activity can improve skills and increase knowledge or insight into the community about organic fertiliser to support increased agricultural productivity, The use of organic booster as one of the solutions to reduce the use of inorganic fertilisers to increase the productivity and quality of products from rice cultivation. Keywords: Organic Fertiliser, Liquid Organic Fertiliser, Vegetable Fungicide, Organic Rice
Development of HOTS-Based Pocket Encyclopedia Books to Improve Science Literacy Culture in 21st-Century Learning Sangadah, Siti; Zulfiati, Heri Maria; Nisa, Ana Fitrotun; Masjid, Akbar Al
Jurnal Pendidikan MIPA Vol 26, No 3 (2025): Jurnal Pendidikan MIPA
Publisher : FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpmipa.v26i3.pp1527-1548

Abstract

The rapid development of information and communication technology has influenced the field of education, which can be utilized in the learning process. This study aims to test the feasibility and effectiveness of the development of HOTS-based pocket encyclopedia books in improving the culture of scientific literacy in 21st-century learning. This study is a research and development (R&D) with the Borg and Gall model. The subjects of this study consisted of 66 fifth-grade elementary school students in Klaten Regency, Central Java, who were selected using random sampling techniques. Data collection techniques through surveys, tests, and observations. Data was analyzed quantitatively by evaluating the category, and then analyzed qualitatively. The results of the study indicate that the development of HOTS-based pocket encyclopedia books is proven to be valid, feasible, and effective in improving the culture of scientific literacy in 21st-century learning. The non-parametric effectiveness test (Kruskal-Wallis test) shows a significance value of 0.445. This indicates that HOTS-based pocket encyclopedia books developed are effective in improving the culture of scientific literacy in 21st-century learning. The use of this learning media can be an innovative strategy in creating active, fun, and interesting learning.   Keywords: pocket book, encyclopedia, high-order thinking skills, science literacy culture, science learning.
Fostering Student Creativity in Islamic Religious Education: Strategies of Elementary School Teachers in Central Java Sangadah, Siti; Fatimah, Meti
Abjadia : International Journal of Education Vol 10, No 4 (2025): Abjadia
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/abj.v10i4.37162

Abstract

Data were collected from 2 PAI teachers and 25 Grade V students through classroom observation, semi-structured interviews, and documentation over a two-month period study aims to determine the efforts of Islamic Religious Education teachers in developing student creativity and its impact on learning at Madrasah Ibtidaiyah Gedongan. The study used a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation. The subjects of the study were Islamic Religious Education teachers and fifth-grade students. The results showed that Islamic Religious Education teachers implemented various creative strategies such as the use of varied methods (group discussions, simulations, projects, and question and answer sessions), the use of interesting learning media, and the integration of Islamic values in learning activities. These efforts have an impact on increasing active participation, self-confidence, critical thinking skills, and the ability of students to produce creative works relevant to Islamic Religious Education material. In addition, learning becomes more enjoyable, meaningful, and motivates students to continue to excel. This study concludes that the role of creative, innovative, and planned Islamic Religious Education teachers has a positive influence on the development of creativity and character formation of students. Active and contextual learning strategies can make Islamic Religious Education a subject that not only teaches religious knowledge but also equips students with 21st-century skills, especially creative thinking and problem-solving abilities.
Edukasi Pengetahuan “AMINA” (Antianemia) dengan Puding Kelor untuk Pencegahan Anemia pada Ibu Hamil di Posyandu Anggrek, Desa Trimodadi, Kecamatan Abung Selatan, Lampung Utara: Pengabdian Elsy Juni Andri Kariny; Nadya Dwita Fatma Sari; Apriliana Asih Ratna TD; Apriany Martania; Ayu Lailatul Sanda Dwi Arsita; Desi Ratna Sari; Dety Riyani; Devi Yulianti; Dina Dwi Kurniati; Eka Martini; Ernita Wahyuni; Ersa Maharani; Essy Martha S; Heni Partiwi; Melda Silpia; Neka Okta Farinca; Nita Widayanti; Novia Andriyani; Nova Sapitri; Nurul Hidayah; Ratu Maya Arsila; Reni Anggraeni; Rita Puspitasari; Septi Mulyantini; Septiana Restiyanti; Sevi Aryati; Siti Ifayati; Siti Sangadah; Siti Susanti; Stella Ferlinda; Suryaningsih; Suryi Wulandari; Yusnita Handayani
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4554

Abstract

Anemia in pregnant women remains a public health problem with a high prevalence. WHO data from 2022 shows that 37% of pregnant women worldwide suffer from anemia, and in Indonesia the figure remains high. In Lampung Province, the prevalence of anemia in pregnant women reached 5.98%, while in Trimodadi Village, North Lampung, 10 out of 25 pregnant women experienced anemia. This condition poses risks to both the mother and the fetus, necessitating prevention through nutrition education and the use of local foods. This community service activity aims to increase pregnant women's knowledge about anemia and introduce moringa pudding as a nutritious local food innovation. The method used was a pretest-posttest on 30 pregnant women at the Anggrek Integrated Health Post (Posyandu) in Trimodadi Village, North Lampung, on October 21, 2025, with data collection through questionnaires, educational leaflets, and a demonstration of making moringa pudding. The results showed a significant increase in knowledge from an average of 50.53 to 78.10 (p-value = 0.000). Therefore, education accompanied by demonstrations is effective in increasing understanding and interest in consuming nutritious local foods and has the potential to be an anemia prevention intervention at the Posyandu level.
Development of an Ethnoscience-Based Science Encyclopedia Integrated with Role-Play Methods to Improve Elementary School Students’ Science Literacy Siti Sangadah; Ana Fitrotun Nisa; Daimul Hasanah; Akbar Al Masjid; Suhailee Sohnui
Attractive : Innovative Education Journal Vol. 8 No. 1 (2026): Attractive : Innovative Education Journal
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/aj.v8i1.2305

Abstract

The rapid development of information and communication technology has influenced the field of education, which can be utilized in the learning process. This study aims to test the feasibility and effectiveness of developing an ethnoscience-based science encyclopedia integrated with role-playing methods to improve scientific literacy. This study is a research and development (R&D) study. The subjects of this study consisted of 67 fifth-grade elementary school students in Klaten Regency, Central Java, selected using purposive sampling techniques. Data collection techniques were through questionnaires, tests, and observations. Data were analyzed quantitatively and qualitatively, then analyzed inferentially with a paired sample t-test. The results of the study indicate that the development of an ethnoscience-based science encyclopedia integrated with role-playing methods is proven valid and effective in improving scientific literacy. The results of the study showed: (1) the validation of the science encyclopedia product obtained an average value of 97.22% from teaching material experts and 90.21% from material experts, and obtained a value of 95.5% from practitioners, and (2) the results of the analysis showed a probability value of 0.032 < 0.05, meaning that there was a difference between the results of the pretest of scientific literacy skills that had not been treated and the posttest that had implemented the science encyclopedia based on ethnoscience integrated with the role play method. Thus, the developed science encyclopedia was declared valid and effective in improving the science literacy skills of elementary school students.