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All Journal Jurnal Penelitian Pendidikan Matematika dan Sains Wacana Akademika : Majalah Ilmiah Kependidikan BIOEDUKASI ELSE (Elementary School Education Journal) : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar Majalah Pembelajaran Geografi Tadbir Muwahhid Journal of Educational Research and Evaluation Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Informatika Ekonomi Bisnis Jurnal Ilmu Manajemen Terapan (JIMT) jurnal dikdas bantara JOURNAL SCIENTIFIC OF MANDALIKA (JSM) INSECTA: Integrative Science Education and Teaching Activity Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Proceedings Series on Social Sciences & Humanities Journal of Financial and Behavioural Accounting Journal of Community Service Jurnal Indonesia Sosial Sains DUNIA KEPERAWATAN: JURNAL KEPERAWATAN DAN KESEHATAN Jurnal Informatika Ekonomi Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ekobisman : Jurnal Ekonomi Bisnis Manajemen jle Indonesian Journal of Innovation Science and Knowledge Technology, Business and Entrepreneurship Edubiotik : Jurnal Pendidikan, Biologi dan Terapan Journal of Community Empowerment Journal of Economic Education Journal of Vocational in Aquaculture (JAVA) Cendekia : Jurnal Pendidikan dan Pengajaran The International Journal of Remote Sensing and Earth Sciences (IJReSES)
Suratno
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Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Untuk Menentukan Harga Jual Pada Pebrik Tahu Ibu Gomi Di Desa Kalitengah Suratno
Indonesian Journal of Innovation Science and Knowledge Vol. 2 No. 2 (2025): IJISK 2025
Publisher : Fakultas Pendidikan Ilmu Keguruan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/ijisk.v2i2.170

Abstract

Penelitian ini bertujuan mengetahui perhitungan harga pokok produksi menggunakan metode full costing dan menentukan harga jual per potong tahu.Penelitian dilaksanakan pada Pabrik tahu Ibu Gomi. Data yang diperoleh melalui wawancara dengan pemilik usaha dengan melakukan tanya jawab pada pihak yang berkaitan dengan masalah yang dibahas. Permasalahan yang terjadi di lokasi penelitian pada pabrik tahu ibu Gomi adalah tidak adanya perhitungan secara terperinci untuk menentukan harga pokok produksi dalam penentuan harga jual produk. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Hasil penelitian dari perhitungan harga pokok produksi menggunakan metode full costing di Pabrik Tahu Ibu Gomi pada tahun 2023 sebesar Rp 424.160.000. Sedangkan perhitungan harga pokok per potong tahu sebesar Rp486 dan harga jual per potong tahu sebesar Rp 631.
INTEGRATION OF PHILOSOPHY OF SCIENCE AND SCIENCE AND TECHNOLOGY IN SCIENCE LEARNING: TOWARDS CRITICAL AND REFLECTIVE SCIENCE EDUCATION Fatimatuzzahro; Nanik Nurhayati; Syaifur Rijal; I Ketut Mahardika; Suratno
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 8 (2025): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i8.843

Abstract

The rapid development of Science and Technology (Science and Technology) in the era of Industrial Revolution 4.0 and Society 5.0 demands learning of Natural Sciences (IPA) that not only emphasizes cognitive aspects, but also develops critical thinking skills, reflective, and ethical awareness of students. However, the practice of science learning in Indonesia still faces challenges in the form of the dominance of the rote approach and the lack of integration of the philosophical dimension and the value of science and technology. This study aims to analyze the integration of the philosophy of science and the use of science and technology in science learning and its contribution to strengthening students' critical and reflective thinking skills. The method used is Systematic Literature Review (SLR) by analyzing 15 selected scientific articles from a total of 25 articles obtained through a systematic selection process on academic databases. The results showed that philosophy of science strengthens students' understanding of scientific processes that are critical and tentative, while science and technology act as contextual media that can enrich the science learning process. The integration of both is effective through reflection-based learning models, socioscientific issues, and scientific ethics. This study recommends strengthening science learning that is integrative and holistic to support the achievement of 21st century competencies and the implementation of the Merdeka Curriculum substantively.
Strengthening Indonesian Language Teachers' Pedagogical Competencies in the Transformation of 3D Pop-Up Book Teaching Materials Integrated with Augmented Reality Zulaeha, Ida; Zuliyanti, Zuliyanti; Utami, Santi Pratiwi Tri; Suratno; Hasanudin, Cahyo; Supriyono, Areni Yulitawati
Journal of Community Empowerment Vol. 5 No. 1 (2025): Journal of Community Empowerment
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jce.v5i1.32997

Abstract

The Indonesian Language teacher pedagogical competence strengthening program in Semarang Regency Junior High Schools integrates teaching material innovation in the form of 3D pop-up books with Augmented Reality (AR) technology. The program began with identifying the needs of teachers and students through surveys and interviews, which then served as the basis for developing 3D pop-up books and AR applications in accordance with the national curriculum. Teachers are actively involved through intensive training to master technical and pedagogical aspects so they are ready to implement them in the classroom. The application of this media enriches learning strategies by providing interactive and contextual experiences. Teachers can guide students in understanding the material through 3D visualization and AR interaction, thereby increasing engagement and learning outcomes. Periodic evaluations show the program's effectiveness in strengthening teachers' competencies in utilizing information technology. Additionally, the program designs advanced training and community forums to enhance collaboration and facilitate the sharing of best practices among educators. With a sustainable approach, this program not only improves the quality of Indonesian language learning but also fosters awareness of the importance of integrating digital technology into education. This innovation has the potential to become a widely adopted model for the education community to address the challenges of the digital age.
Pengaruh Profitabilitas, Kualitas Audit dan Transformasi Digital Terhadap Nilai Perusahaan dengan Manajemen Laba Sebagai Variabel Moderasi: Studi Perusahaan Konstruksi pada Bei Periode 2019-2023 Putri Zahra Afiifah; Suratno; JMV Mulyadi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9678

Abstract

This research analyzes the influence of profitability, audit quality and digital transformation on company value, as well as the moderating role of earnings management in construction companies in Indonesia during the 2019-2023 period. By using secondary data in the form of annual reports of companies listed on the Indonesia Stock Exchange, this research applies a multiple linear regression model with interactions (MRA). The research results show that profitability (measured by ROA) and digital transformation have a significant positive effect on company value, with B coefficients of 0.263 (p-value = 0.000) and 0.116 (p-value = 0.026), respectively. On the other hand, audit quality has no significant effect (B = -0.006, p-value = 0.933). In addition, earnings management moderates the influence of audit quality and digital transformation on firm value, but does not moderate the relationship between profitability and firm value. These findings emphasize the importance of profitability and digital transformation in increasing company value in the construction sector, as well as the role of earnings management in strengthening the influence of several of these factors. This research contributes to understanding the factors that influence company value in the Indonesian construction industry.
Perhitungan Volume Overburden Weekly Pada Pit 72 Menggunakan Sofware Surpac 6.3 di PT Unirich Mega Persada Kecamatan Teweh Baru Kabupaten Barito Utara Provinsi Kalimantan Tengah Idah Ariyaini; Suratno; Roby Cahyadi
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 11 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss11pp4205-4209

Abstract

Coal mining in Indonesia generally employs an open-pit mining system, where overburden—consisting of soil or rock layers that cover the coal seam—must be removed first. In the coal mining process, there are several layers of earth: the first layer includes topsoil and subsoil, the second consists of sand and overburden, and the final layer is coal. Overburden is considered a non-valuable material that must be excavated from the pit in order to access and extract the coal. This research aims to calculate the weekly volume of overburden in Pit 72 using RTK (Real Time Kinematic) equipment and Surpac 6.3 software. Weekly surveys were conducted to collect coordinate data (X, Y, Z), which were then processed in Surpac 6.3 to generate volume area calculations. The results show variations in the overburden volume moved each week, with a total area of 181,903.00 m² and a total overburden volume of 351,141.00 BCM over one month of observation. When compared to the monthly overburden production target of 375,000.00 BCM, the actual realization falls short. Weather conditions, haul road quality, and equipment efficiency are the main factors affecting production performance. This study demonstrates that the use of RTK and Surpac 6.3 provides more accurate and efficient measurement results compared to manual methods. This evaluation is essential for decision-making in mine progress management. Therefore, weekly volume calculations are highly valuable for monitoring production targets and enhancing the operational efficiency of the mine
Cashback and Discounts in Promoting Sustainable Digital Transactions Among Students: A QRIS Case Study Amalia, Via; Suratno; Eriyani
Journal of Economic Education Vol. 14 No. 1 (2025): June 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v14i1.24227

Abstract

Developing a digital payment system through QRIS (Quick Response Code Indonesian Standard) is a strategic initiative to encourage financial inclusion and transaction efficiency, especially among the younger generation. However, the sustainable adoption of QRIS still faces challenges, especially related to the effectiveness of economic incentives in influencing user behavior. This study aims to analyze the influence of cashback and discounts on the sustainable use of QRIS among Semarang State University (UNNES) students and examine the role of digital financial literacy as a moderation variable. This research employed a quantitative method using a survey approach involving 92 respondents who were active users of QRIS. Data were analyzed using linear regression and moderation interaction tests. The results showed that cashback had a positive and significant effect on the use of QRIS, while discounts did not show a significant impact. Digital financial literacy has a substantial direct effect on the use of QRIS, but it does not moderate the relationship between incentives (cashback and discounts) and the use of QRIS. These findings emphasize the importance of direct financial incentives such as cashback and digital financial literacy as independent factors in encouraging sustainable digital transaction habits. This research makes an empirical contribution to supporting the achievement of the Sustainable Development Goals (SDGs), especially in terms of financial inclusion and responsible consumption
Administration of a Combined Probiotic Feed Containing Streptococcus thermophilus and Bacillus coagulans on Growth Performance and Molting Frequency in Black Tiger Shrimp (Penaeus monodon Fab.) Alifia, Difa; Putra, Dedi Fazriansyah; Nurfadillah; Suratno
Journal of Vocational in Aquaculture (JAVA) Vol 1 No 2 (2025): MEI 2025
Publisher : College of Vocational Studies, Bogor Agricultural University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/java.v1i2.61537

Abstract

The black tiger shrimp (Penaeus monodon Fab.) is one of Indonesia’s leading aquaculture commodities; however, its production has declined due to various factors affecting growth, such as feed quality and environmental conditions. This study aimed to evaluate the effect of incorporating the probiotics Streptococcus thermophilus and Bacillus coagulans to shrimp feed on growth performance, feed efficiency, and molting frequency of black tiger shrimp. The study was conducted using a completely randomized design (CRD) with six treatments: one control (no probiotic addition) and five probiotic treatments at a dose of 15 mL/kg of feed, these treatments were as follows: A (control), B (100% S. thermophilus), C (100% B. coagulans), D (50% S. thermophilus and 50% B. coagulans), E (75% S. thermophilus and 25% B. coagulans), and F (25% S. thermophilus and 75% B. coagulans). Measured parameters included absolute body length, absolute body weight, feed conversion ratio (FCR), specific growth rate (SGR), survival rate (SR), feed efficiency (FE), and molting frequency. The results indicated that treatment with B. coagulans (Treatment C) had a significant effect on absolute weight, specific growth rate, and survival rate, but no significant effect on FCR, FE, and molting frequency. In conclusion, the addition of B. coagulans to shrimp feed shows potential in enhancing growth performance in Penaeus monodon.
Integration of EduCanva in Google Sites to Improve Student Collaboration Skills in the Context of Agroindustry Elviana Nur Salsabilla; Slamet Haryadi; Suratno; Kamalia Fitri; Hikmah Buroidah; Bea Hana Siswati; Muhamad Khoirul Anwar; Bevo Wahono; Nana Mardiana
BIOEDUKASI: Jurnal Biologi dan Pembelajarannya Vol. 23 No. 3 (2025): Vol. 23, No. 3, October 2025
Publisher : PROGRAM STUDI PENDIDIKAN BIOLOGI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bioedu.v23i3.53794

Abstract

This study aims to develop Google Sites-based digital learning media integrated with EduCanva to improve students' collaboration skills in agro industrial schools. The research method uses a research and development design with the ADDIE model, which includes the stages of analysis, design, development, implementation, and evaluation. Data were collected through validation sheets, questionnaires, tests, interviews, and observations, then analyzed based on validity, practicality, and effectiveness. Expert validation results showed a percentage of 97.22% from subject matter experts, 84.375% from media experts, and 84.375% from learning experts in the highly valid category. The practicality test obtained a 100% response from teachers and a 92.29% response from students, both of which were categorized as very practical. The effectiveness test showed an increase in learning outcomes with an N-gain value of 0.53 (moderate category) and an increase in student collaboration skills of 11.38% from cycle I to cycle II, which was categorized as fair to good. These findings prove that Google Sites-based learning media integrated with EduCanva is feasible, practical, and effective for use in learning. The novelty of this research lies in the combination of two digital platforms that are rarely studied in the context of biology learning in agro industrial areas. This media not only improves conceptual understanding but also strengthens collaboration skills as an important 21st-century competency.
Legal Protection Analysis of Personal Data Breaches in Shopee Paylater Consumer Loan Transactions Noviyanti, Dewi; Yuniwati; Suratno
Journal of Law and Economics Vol. 4 No. 1 (2025): MAY
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v4i1.240

Abstract

The widespread use of personal information in pay-later-based loan applications services reflects the vulnerability of digital security systems implemented by technology companies in Indonesia. Recently, several Shopee users reported being victims of such cases, claiming they never activated the paylater feature, yet their bank loan applications were declined due to poor credit records linked to SPayLater usage. While services like Shopee's SPayLater offer convenience, they also increase the risks of default and data breaches. Incidents such as improper debt collection practices and unauthorized access to ShopeePay balance reveal flaws in the platform's data protection and security measures. This underscores the need for in-depth research to strengthen legal safeguards for consumer personal data in Shopee's digital transactions. Findings indicate that SPayLater, as the data controller, holds the responsibility to collect, process, and protect consumer information throughout its lifecycle. Nevertheless, Shopee is perceived to have fallen short in fulfilling this duty, resulting in consumers suffering losses from unauthorized use of their data for loan applications. This situation highlights the urgency for more robust legal protections—both internally and externally to guarantee the protection of users' personal information. This research uses a normative legal research type with a descriptive research type. The problem approach uses a statutory approach with a case approach.
ANALISIS DETERMINAN KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI Papat Adhitama , Panji; Suratno; Supriyadi, Edy
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 3 (2019): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the factors that influence quality of information on local government financial reports in the Depok City Government with an internal control system as a moderating variable. These factors include Competence of Human Resources, Regional Financial Management Information Systems and Government Accounting Standards. Type of research is quantitative research using primary data. Data collection techniques are questionnaires. Population and samples in this study are Head of Finance Subdivision, Expenditure Treasurer and financial staff and accounting compilers of financial statements as respondents, amounting to 114 of the 38 SKPDs of Depok City Government. Data were analyzed using Moderated Regression Analysis with SPSS Statistics 22 software. The results showed that partially the Competence of Human Resources, Regional Financial Management Information Systems and Government Accounting Standards had a significant positive effect on the Quality of Information on Local Government Financial Reports. While the Internal Control System cannot moderate the influence between Human Resource Competencies, Regional Financial Management Information Systems and Government Accounting Standards with the Quality of Information on Local Government Financial Reports.
Co-Authors Ady Kurnia Munggaran Ali Idrus Ali Sunarso Alifia, Difa Amalia, Via Amandus, Hieronimus ARI KURNIAWAN Bea Hana Siswati Besti Lilyana, Besti Bevo Wahono Cahyo Hasanudin Darmansyah Dewi Noviyanti Dinda Anna Zatika Djaddang, Syahril Edy Supriyadi EKAWARNA Elan Artono Nurdin Elviana Nur Salsabilla Eriyani Etty Merwati, Endang Farida Kohar Farida Nugrahani FATIMATUZZAHRO Fauziah, Jihan Ratna Hasan, M. Ubaidillah Hasnah Setiani Hikmah Buroidah I Ketut Mahardika Ida Zulaeha Idah Ariyaini Ifhan, Doni Al Isti Naroh Jepri Parningotan Sianturi, Jepri JMV Mulyadi JMV, Mulyadi JMV. Mulyadi Kamalia Fikri Kamalia Fitri Kohar, Farida Kurnianto, Fahmi Arif Kusnadi, Aan Latifa Putri Ridhaningtyas Mashuril Anwar Maulidah, Lailatul Maulidiastuti, Tri Muhamad Khoirul Anwar MUHAMMAD ALI Muhammad Yusuf MUHAMMAD YUSUF MULYADI Nadia Nana Mardiana Nanik Nurhayati Nasution, Faisal Umri Ningsih, Santy Rahayu Nurfadillah Nurul Wahidah Papat Adhitama , Panji Parningotan Sianturi, Jepri Putra, Dedi Fazriansyah Putri Zahra Afiifah Rachmad Rahayu Pristiwati Rianti, Rima Robby Nikolus Roby Cahyadi Rosmiati Sailendra Santi Pratiwi Tri Utami Sari, Dini Wulan Siswanto Slamet Hariyadi Slamet Haryadi SRI ASTUTIK Suardi Suci Pratiwi Supriyanto Supriyono, Areni Yulitawati Surtini Syaifur Rijal Syam, Ardiansyah Syifaul Uyun Titin Delia Wisnu Subroto Yantoro Yuningsih, Riana Yuniwati Zuliyanti, Zuliyanti