Claim Missing Document
Check
Articles

Found 29 Documents
Search

PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM) PADA PENYUSUNAN LAPORAN KEUANGAN CAFE BEANS & BITES Theresia, Theresia; Franita, Riska; Taufiq, Maf’ul
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 8 No 1 (2025): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v8i1.3131

Abstract

The research wants to evaluate the process of implementing SAK-EMKM, the obstacles faced, and the impact on financial management. The research uses qualitative descriptive methods through observation, interviews and documentation. The research results show that financial reports before implementing SAK-EMKM only recorded simple income and expenses, without separating assets, liabilities or profit and loss. After implementing SAK-EMKM, financial reports have become more transparent with a structure that includes financial position reports, profit and loss reports and notes to financial reports. The main obstacles faced include a lack of understanding and skills in accounting. With the existence of SAK EMKM financial management of Cafe Beans & Bites. This research also emphasizes the importance of SAK-EMKM in supporting the development of MSMEs in Indonesia.
EDUKASI PENCEGAHAN INFEKSI SALURAN PERNAPASAN ATAS (ISPA) PADA SISWA SEKOLAH DASAR DI SDIT ASSALAM CURUG Pakpahan, Martina; Sampepadang, Mega; Manurung, Evanny Indah; Eka, Ni Gusti Ayu; Ingrit, Belet Lydia; Meer, Michael Vr; Theresia, Theresia
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 7 (2024): PKMCSR2024: Kolaborasi Hexahelix dalam Optimalisasi Potensi Pariwisata di Indonesia: A
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37695/pkmcsr.v7i0.2314

Abstract

Latar Belakang: Perubahan cuaca dan perilaku tidak sehat dapat meningkatkan risiko penyakit seperti Infeksi Saluran Pernafasan Akut (ISPA). Siswa sekolah dasar lebih rentan terhadap penyakit ISPA karena sistem kekebalan tubuh mereka masih dalam tahap perkembangan, dan interaksi yang intens antara siswa di sekolah dapat meningkatkan risiko penularan infeksi antar siswa. Informasi sekolah SDIT Assalam Curug bahwa ISPA menjadi masalah kesehatan yang paling sering terjadi di antara siswa-siswi. Karena itu edukasi pencegahan ISPA pada siswa dirasa penting dilakukan. Tujuan: Edukasi bertujuan untuk meningkatkan pengetahuan siswa-siswi mengenai pentingnya pencegahan ISPA dan mampu mempraktikkan etika batuk dan bersin dengan benar di Sekolah. Metode: Edukasi kesehatan dilaksanakan pada hari Jumat, 3 Mei 2024, dengan peserta 113 siswa-siswi kelas 3, 4 dan 5. Edukasi dilakukan dengan ceramah, demonstrasi, games dan diskusi. Pre-test dan post-test diberikan kepada peserta untuk mengevaluasi pengetahuan peserta dan keberhasilan tujuan kegiatan. Hasil: Rerata nilai pre-test sebesar 7,48, dan terdapat peningkatan pengetahuan dimana rerata nilai post-test sebesar 7.93. Peserta juga mampu mendemonstrasikan ulang etika batuk dan bersin dengan baik. Kesimpulan: Terdapat peningkatan pengetahuan dan kemampuan siswa-siswi dalam pencegahan ISPA. Edukasi kesehatan sesuai masalah kesehatan yang dialami siswa-siswi perlu rutin dilakukan dalam menjaga status kesehatan.
Hubungan Kadar Gula Darah Terhadap Kerusakan Neuropati Pada Pasien Diabetes Melitus di RSU Royal Prima Medan Tahun 2024 Harefa, Eben Haezer; Theresia, Theresia; Talunohi, Yantriani; Aruan, Priscilia Ursula Rumondang; Sidabutar, Nurhayatika; Kaban, Karmila Br.
Jurnal Ners Vol. 9 No. 2 (2025): APRIL 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v9i2.43562

Abstract

Diabetes Melitus merupakan sebuah penyakit lebih dari 6 bulan yang terjadi disaat kelenjar pankreas tidak mampu mengeluarkan insulin atau pada saat sistem tubuh tidak dapat berhasil memanfaatkan hormon insulin yang telah dihasilkannya. Kadar Gula Darah dipengaruhkan dengan beberapa faktor-faktor salah satunya adalah sistem makan tidak terkontrol sehingga terjadinya hiperglikemia persisten hal ini menjadi adanya peningkatan aktivasi jalur poliol atau rute alternatif metabolisme glukosa. Tujuan penelitian untuk mengetahui Hubungan Kadar Gula Darah Terhadap Kerusakan Neuropati Pada Pasien Diabetes melitus Di Rumah Sakit Universitas Royal Prima. Pada penelitian ini adalah penelitian kuantitatif dengan metode non - eksperimental. Hasil : Kadar Gula Darah dari 50 responden, yaitu mayoritas mengalami KGD sangat tinggi sebanyak 30 responden (60%), dan minoritas mengalami Kadar Gula Darah tinggi berjumlah 20 responden (40%).mengalami Neuropati dengan Gula Darah sangat tinggi sebanyak 27 pasien (90.0%)dan Gula Darah yang tinggi berjumlah 2 pasien (10.0%). Sementara orang penderita Diabetes Melitus yang bukan mengalami Neuropati yang tinggi yaitu sebanyak 18 pasien (90.0%) dan yang sangat tinggi sebanyak 3 pasien (10.0%). hasil dari Chi-square yaitu dengan nilai 0,000.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN : GAYA KEPEMIMPINAN, KEPRIBADIAN DAN KOMUNIKASI Jumawan, Jumawan; Susanto, Edy; Lestari, Puji; Wardhani, Dian Kusuma; Fauzia, Nurul; Nurhasanah, Shandra Dewi; Theresia, Theresia; Toruan, Enjelya Peronika Lumban
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 6 (2024): SENTRI : Jurnal Riset Ilmiah, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i6.2970

Abstract

Pengambilan keputusan adalah serangkaian langkah untuk menciptakan berbagai pilihan alternatif yang bertujuan untuk mencapai tujuan yang diinginkan, sementara kepemimpinan adalah karakteristik dari hubungan interaksi antara seorang pemimpin dan pengikut dalam konteks tertentu. Peran seorang pemimpin dalam proses pengambilan keputusan memiliki posisi yang sangat penting dan strategis. Dalam berbagai fungsi manajemen, terdapat satu fungsi di mana para pengambil keputusan memiliki gaya tersendiri. Banyak pemimpin yang menggunakan beberapa gaya kepemimpinan dalam proses pengambilan keputusan, yang sering kali mencerminkan kekuatan dan kelemahan dalam pengambilan keputusan. Informasi yang identik dapat dinilai dan keputusan dapat diambil dengan gaya kepemimpinan yang bervariasi. Sebuah artikel telah mengkaji unsur-unsur yang berdampak pada proses pengambilan keputusan, termasuk gaya kepemimpinan dan kepribadian, dalam sebuah studi literatur di bidang manajemen sumber daya manusia. Dari ulasan literature artikel tersebut, ditemukan bahwa gaya kepemimpinan, kepribadian, dan komunikasi memiliki pengaruh yang signifikan terhadap proses pengambilan keputusan.
EFFECTIVENESS OF ADMINISTRATIVE SERVICES AT ANANDA BEKASI HOSPITAL CONCERNING THE LEVEL OF PATIENT OR COMMUNITY SATISFACTION Sudiantini, Dian; Lestari, Puji; Wardhani, Dian Kusuma; Nurhasanah, Shandra Dewi; Theresia, Theresia
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 6 (2024): SENTRI : Jurnal Riset Ilmiah, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i6.2992

Abstract

As a health service institution such as a hospital, its responsibility is to provide services that meet the health needs of the community. Quality service health own roles important in increase health and well-being whole public. The aim of this research is to examine the effectiveness of administrative services at Ananda Bekasi Hospital and its impact on the level of community satisfaction. Through a comprehensive approach, this research evaluates hospital administration processes, including the registration process, patient data management, and communication with patients. Data was collected through interviews and observations to measure public perceptions of administrative services. The method used is by analyzing data to understand the contributing factors to levels satisfaction community as well as recommendations for improvements that can be made by Ananda Bekasi Hospital. Research results indicated that effectiveness service administration at Bekasi City Hospital had an impact positive to levels satisfaction public.
Media Permainan Busy Board Untuk Menstimulasi Motorik Halus Anak Theresia, Theresia; Sutrisno, Sutrisno; Yuniarti, Yuniarti
PrimEarly : Jurnal Kajian Pendidikan Dasar dan Anak Usia Dini Vol. 7 No. 2 (2024): Desember
Publisher : Fakultas Pendidikan, Universitas Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/primearly.v7i2.3446

Abstract

This study aims to examine and understand the Busy Board game media to stimulate fine motor skills of children aged 5-6 years at PAUD KB Mandiri Paoh Concong Village, Ketapang. The research method used is an experiment with a quantitative approach. The data sample of this research is children aged 5-6 years in class B, totaling 13 children. Data sources were obtained based on test results (pretest and post-test) and observation of child development in the classroom. The results revealed that the validation of material experts obtained a value of 100% with the category “Very Feasible”. Media expert validation obtained a value of 75% with the category “Worth Using”. The results of stage I observations obtained an average value of 25.7 (64.25%) with the category “Developing as expected”. Phase II observations have increased, obtained an average value of 38.95 (94.5%) in the “Developing Very Well” category. Thus it is concluded that Busy Board media can be used in the learning process in the classroom at KB Mandiri PAUD.
Pemanfaatan Olahan Ikan Bandeng Menjadi Nugget: Solusi Inovatif untuk Penanganan Stunting dan Peningkatan Gizi Masyarakat Pesisir Tarakan Theresia, Theresia; Indrawanto, Denny; Yulianto, Agus; Mumtaza Putri, Anne; Nur Farida Haryanto, Lailin; Hidayat, Rezaldi; Andriyanto, Andriyanto; Warol, Khoirul; Rohasad, Rohasad; Sauri, Salsabila; Giovani Siahaan, Fery; .Gandri Haryono, M; Firdaus, Muhammad
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 5 No 2 (2025)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v5i2.1907

Abstract

This community service program presents an integrated approach to address stunting through optimization of milkfish utilization as a high-nutrition food source. Despite Tarakan's coastal area having fisheries potential reaching 2.3 tons annually, local health department data reveals stunting prevalence of 24.3%. This paradoxical situation stems from low fish consumption among toddlers (only 32% of WHO recommendation), mainly due to children's preference for instant food and parents' limited knowledge in attractive fish processing methods. The program implements participatory learning methods through three main stages: interactive nutrition education, technical fish processing training, and micro-enterprise development mentoring. Ten mothers and children actively participated in all activities. Evaluation results show significant cognitive improvement with post-test scores reaching 82 compared to 41 in pre-test. On skills aspect, 88% participants could produce quality-standard fish nuggets. The establishment of two business groups with average weekly revenue of Rp1.2 million demonstrates the program's tangible economic impact
public awareness about climate change impacts and the importance of plastic waste management through the Climate Village Program (ProKlim) Gaffar, Syamsidar; Haryono, M Gandri; Laga, Asbar; Jabarsyah, Abdul; Firdaus, Muhammad; Roem, Muhamad; Taqwa, Amrullah; Rachmawanti, Dori; Achyani, Ratno; Alawiyah, Tuty; Irawati, Heni; Wiharyanto, Dhimas; Salim, Gazali; Yushra, Yushra; Yusuf, Muhammad Yusfi; Romdoni, Taufiq Ahmad; Kase, Ardy Andreas Bernard; Muhtar, Dian Islamia; Saputri, Resti Amelia; Rahmadania, Sabrina Nourramzy; Theresia, Theresia; Damanik, Balqis Nurmauli
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/38d97k39

Abstract

Perubahan iklim memberikan dampak signifikan terhadap sektor kelautan dan perikanan, terutama di wilayah pesisir yang rentan seperti Kelurahan Pantai Amal, Kota Tarakan. Praktik budidaya yang kurang ramah lingkungan, seperti penggunaan botol plastik bekas, telah memperburuk pencemaran plastik dan mengancam ekosistem laut. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman warga tentang dampak perubahan iklim dan pentingnya pengelolaan sampah plastik melalui Program Kampung Iklim (ProKlim). Program ini dilaksanakan melalui lima tahapan, yaitu koordinasi dengan pihak kelurahan, penyusunan materi edukasi, sosialisasi kepada masyarakat tentang sampah plastik dan program iklim, pelatihan aksi nyata, serta evaluasi. Kegiatan edukasi di Pantai Amal meningkatkan kesadaran masyarakat tentang perubahan iklim dan dampak pencemaran plastik dari budidaya rumput laut. Diskusi interaktif mendorong warga mengevaluasi praktik lama dan mencari solusi ramah lingkungan. Siswa juga berinisiatif melakukan kampanye lingkungan di sekolah. Antusiasme peserta menunjukkan bahwa pendekatan edukasi berbasis komunitas efektif membangun kesadaran kolektif di wilayah pesisir.
Working Tenure as One of the Factor Associated with Stigma towards Healthcare Practitioners during Pandemic Theresia, Theresia; Manik, Marisa; Natalia, Siska
Jurnal Ilmu Kesehatan Dharmas Indonesia Vol. 4 No. 1 (2024): Jurnal Ilmu Kesehatan Dharmas Indonesia (JIKDI)
Publisher : Fakultas Ilmu Kesehatan Universitas Dharmas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56667/jikdi.v4i1.1355

Abstract

Background: Healthcare practitioners faced psychological challenges, including stigmatization, during the COVID-19 pandemic. Both healthcare practitioners and the general population experienced stigma due to uncertainty. Aim: To understand factors associated with social stigma towards healthcare practitioners caring for COVID-19 patients. Method: A sequential mixed methods study was conducted. Quantitative data were collected first through an online survey distributed via WhatsApp to nursing directors at private hospitals, using the Indonesian version of the stigma scale. A total of 195 healthcare professionals (184 medical, 9 non-medical) participated. High-stigma participants were interviewed. Data were analyzed using descriptive statistics, ANOVA, and hierarchical regression. Thematic analysis was used for qualitative data. Results: Participants included nurses (84.5%), midwives (5.2%), doctors (5.7%), and non-medical professionals (4.6%). Probable COVID-19 status positively correlated with profession type (r=0.144, p<0.047). Stigma scores negatively correlated with COVID-19 testing type (r=-0.147, p<0.042) and working tenure (r=-0.147, p<0.041). Hierarchical regression showed that working tenure, probable status, and testing type predicted stigma. Profession type and confirmed cases did not predict stigma. Qualitative findings indicated junior nurses (1-2 years tenure) experienced stigma, especially when visiting testing facilities and having probable status. The negative correlation between tenure and stigma was consistent in qualitative data. Conclusions: Working tenure, probable COVID-19 status, and testing type are associated with stigma among healthcare practitioners. Recommendation: Future studies should use more rigorous designs and validated COVID-19-specific tools.
Co-Authors .Gandri Haryono, M Abdul Jabarsyah, Abdul Achyani, Ratno Agung Hartoyo Agus Yulianto Aisyahtul, Aisyahtul Andika Hutasoit, Kelvin Andriyanto Andriyanto Ari Pambudi Arkianti, Maria Maxmila Yoche Aruan, Priscilia Ursula Rumondang Asbar Laga, Asbar Balqis Nurmauli Damanik Br Kaban, Karmila Chandra, Budi Clara Amanda, Charisa Dewi, Shandra Dhimas Wiharyanto Dian Kusuma Wardhani Dimas Krisbiantoro Dopong, Fernaldi edy susanto Eka, Ni Gusti Ayu Eva Chris Veronica Gultom Fauzia, Nurul Fernaldi Dopong Firdauzi, Nurul Syah Nasyid Fizikri, Bukhori Al Franita, Riska fransiska ompusunggu Gandri Haryono, M. Gazali Salim Giovani Siahaan, Fery Gracia Akti Manihuruk Gracia Aktri Margareth Manihuruk Harefa, Eben Haezer Haryono, M Gandri Heni Irawati Hesti Hesti Hidayat, Rezaldi Hutasoit, Elissa Oktoviani Ibnu Fajar Ingrit, Belet Lydia Ivone, Ivone Jumawan, Jumawan Kase, Ardy Andreas Bernard Lina Berliana Togatorop M. Sadli Umasangaji Manihuruk, Gracia Akri Margareth Manihuruk, Gracia Aktri Margareth Manik, Marisa Maria Maxmila Yoche Maria Maxmila Yoche Arkianti Meer, Michael Vr Mei Huang, Hsiu Meisuri Meisuri mohamad rifat Muhammad Firdaus Muhammad Haikal Muhtar, Dian Islamia Mumtaza Putri, Anne Mustafa, Hidayah Putra Nazira, Nawfa Ayu Nur Farida Haryanto, Lailin Nurfadilah Siregar Nurhasanah, Shandra Dewi Pakpahan, Martina Pangkey, Ballsy C. A. PANUNTUN, MAHENDRO AJI Prasetyo, Ery Teguh prihartono prihartono PUJI LESTARI Putra Rahawarin, Varel Hizkia Rachmawanti, Dori Rahawarin, Varel Hizkia Putra Rahmadania, Sabrina Nourramzy Roem, Muhamad Rohasad, Rohasad Rohmandiyas, Nanang Agung Romdoni, Taufiq Ahmad Rosita Rosita Rukmana Sari, Ike Ryvando, Ryvando Sampepadang, Mega Saputri, Resti Amelia Sari, Rini Nurmila Sauri, Salsabila Sekar Mayangsari Sidabutar, Nurhayatika Simanjuntak, Nikson Siska Natalia, Siska Siti Habibah Sri Marhanah, Sri Sudiantini, Dian Sugiatno Sugiatno Sutrisno, Sutrisno Syamsidar Gaffar Talunohi, Yantriani Taqwa, Amrullah Taufiq, Maf’ul TJUANDA, YUSRIWAN Toruan, Enjelya Peronika Lumban Tuty Alawiyah Varel Hizkia Putra Rahawarin Warol, Khoirul Wira Hadinata, Fitra Ying Lee, Tzu Yoche, Maria Maxmila Yu Liu, Chieh Yuliani, Zulfah Yuliati - Yuniarti Yuniarti Yunita, Evi Yushra, Yushra Yusuf, Muhammad Yusfi Zurba, Nabil