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MAKNA LEMPU' SEBAGAI KEARIFAN LOKAL DALAM PRAKTIK AKUNTANSI Masradin, Masradin; Mukhtar, Afiah; Shafwah, Rif’ah; Wahyuni, Nur; Yacob Impak, Maya Indriani
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2035

Abstract

This study aims to analyze the meaning of Lempu' in Bugis culture and how this value is integrated into accounting practices, especially in forming professional ethics of accountants. A qualitative approach with ethnographic study methods was used to explore the value of Lempu’ in the context of local wisdom of the Bugis community. Data were collected through in-depth interviews with professional accountants, academics, and traditional figures in South Sulawesi. Data analysis was performed using NVivo 12. The results of the study indicate that Lempu' is a fundamental value in Bugis culture that is closely related to moral principles in accounting. This study identified ten main elements in Lempu', namely compliance with rules, courage, honesty, truth, admitting mistakes, moral principles, life principles, responsibility, personal dignity, and cultural identity and heritage. These findings reveal that the value of Lempu' has an important role in building transparency, accountability, and professionalism in Bugis community accounting practices. Therefore, an understanding of local cultural values ​​needs to be instilled in accounting education and practice to improve ethical standards in the accounting profession.
Harnessing TikTok for learning: Examining its impact on students' mathematical numeracy skills Wahyuni, Nur; Alam, Sri Rahayu; Alghiffari, Eka Kevin; Siswanto, Deny Hadi
Journal of Professional Teacher Education Vol. 2 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jprotect.v2i2.945

Abstract

Mathematical numeracy is a fundamental skill that students need to develop. Social media platforms like TikTok have the potential to support students in enhancing their mathematical numeracy skills. This study examines the effect of using TikTok on students' mathematical numeracy skills through a quantitative approach with a pre-experimental design. The research sample consisted of 30 class XI science students from Senior High School of Muhammadiyah Mlati, Yogyakarta, selected using a nonprobability sampling technique. The learning process integrated TikTok as a supplementary learning medium, and learning outcomes were assessed using pretests and posttests with validated instruments. Data collection involved a questionnaire (10 items) regarding learning experiences with TikTok and a numeracy test (5 items). Simple linear regression analysis, conducted with SPSS-25, confirmed normal data distribution and a linear relationship between TikTok use and numeracy skills. The regression analysis yielded a significance value of 0.015 (<0.05), indicating a significant effect of TikTok on students’ mathematical numeracy skills. The R Square value of 0.195 suggests that TikTok accounts for 19.5% of the improvement in numeracy skills, with the remaining 80.5% attributed to other factors. The n-Gain test result of 0.63 classifies the numeracy skill enhancement as moderate. These findings highlight TikTok’s effectiveness as an alternative learning medium for improving mathematical numeracy skills. This study implies that TikTok can be integrated into the teaching process as a supplementary tool to effectively enhance students’ mathematical numeracy skills.
Gambaran Faktor Waktu Pulih Sadar pada Pasien Post General Anestesi di Ruang Instalasi Bedah Sentral RSUD dr. R. Goeteng Taroenadibrata Purbalingga Wahyuni, Nur; Wilis Sukmaningtyas; Asmat Burhan
LANCAH: Jurnal Inovasi dan Tren Vol. 1 No. 2 (2023): November
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v1i2.2117

Abstract

Proses pemulihan sadar dari anestesi, kondisi pasien harus dipantau sebelum pasien dapat dipindahkan ke ruang perawatan. Faktor yang mempengaruhi pemulihan kesadaran adalah efek obat anestesi (premedikasi dan induksi), usia, berat badan (indeks massa tubuh), jenis operasi, lama anestesi, status fisik dan gangguan asam basa/elektrolit. Tujuan penelitian ini untuk Mengetahui Gambaran Faktor Waktu Pulih Sadar pada pasien Post General Anestesi di RSUD dr. R. Goeteng Taroenadibrata Purbalingga. Metode penelitian kuantitatif rancangan deskriptif dengan pendekatan cross sectional. Pengambilan sampel menggunakan purposive sampling jumlah sampel 88. Instrument penlitian lembar observasi. Hasil Penelitian ini sebagian besar waktu pulih sadar cepat dalam waktu (≤15 menit) dengan nilai aldrete score 9 berdasarkan karakteristik Usia 26-45 tahun sebanyak (30,7%), Berjenis kelamin perempuan sebanyak (40,9%), IMT normal sebanyak (28,4%), Tekanan darah normal sebanyak (30,7%). Kesimpulan Gambaran waktu pulih sadar pada pasien post general anestesi sebagian besar mengalami waktu pulih sadar secara cepat yaitu (≤15 menit ) sebanyak 61,4% dengan aldret score minimal 9.
Implementasi Video Pembelajaran Menggunakan Aplikasi CapCut Berbasis Problem-Based Learning dalam Pembelajaran Istima’ di SD Islam Cendikia Faiha Palembang Wahyuni, Nur; Mukmin, Mukmin; Sabana, Rendi; Subillah, Aziz; Ramadona, Ramadona
Borneo Journal of Language and Education Vol 5 No 1 (2025): Borneo Journal of Language and Education, Vol.5 (No.1), April 2025
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, Universitas Islam Negeru Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/benjole.v5i1.10232

Abstract

Listen ability is the initial skill that must be mastered by students because naturally humans first understand langue through hearing. However, the method used by educator is still teacher-centered and the limeted ude of learning media also affects the listening process of student. The learning media developed is a problem-based learning video. Learning using videos can insrease students understanding and student contentration on learning because of the combination of images, text and sound. Therefore, this study aims to develop and test the effectiveness of problem-based learning media based on problem based learning using the capcut application at Sd Islam Cendikia Faiha Palembang. This research uses the Research and Development method of the Borg and Gall model.The content / material expert validation questionnaire showed 80% results with a valid category and the media expert validation questionnaire obtained 80% esukt, both of which included a very valid category. The result showed that the student needs questionnaire reached 69.74% and the satisfaction questionnaire reached 76,07% both with the word valid category. The test between wo classes, namely the control class and the experimental class, showed a significant value of the control class pre test of 0,086, the control call post test of 0,100 and the significant value of experimental class pre test of 0,095 and the experimental post test of 0,241, so the date wa normally distributed. The homogeneity test obtained a value of 0,317 with the homogen category. Independent simple t-test significant value (2-tailed) 0,000 there is a significant defference in value between the control class and the experimental class. And the results of the clculation of the average value in the control class 38,39% including the less effective categoy while the average value in the experimental class reached 68,72% with a fairly effective category.
Penerapan Edutainment Dalam Pendidikan Al-Qur'an di Madrasah Ibtidaiyah Wahyuni, Nur
Bunayya: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Vol 5 No 2 (2024): Juni (2024)
Publisher : Prodi PGMI STIT Al-Ittihadiyah Labuhanbatu Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61082/bunayya.v5i2.524

Abstract

This study aims to understand the implementation of character internalization through the Living Qur'an at Al-Washliyah Labuhan Batu Utara Elementary School. This qualitative study employs a phenomenological approach to explore the experiences of students and educators in applying Qur'anic values in daily life. The findings reveal that the Living Qur'an is implemented through Qur'anic education that goes beyond mere memorization, emphasizing understanding and practicing moral values such as honesty, perseverance, and mutual assistance. The internalization strategies employed include teacher modeling, group discussions, and experiential learning approaches. However, this study also identified several challenges, such as limited facilities, a lack of deep understanding of the Living Qur'an among educators, and inconsistencies between the national curriculum and religion-based character development. Despite these challenges, the implementation of the Living Qur'an at Madrasah Ibtidaiyah Al-Washliyah has had a positive impact on the character development of students. This study is expected to contribute to the development of a Qur'an-based character education model in madrasahs.
Analisis Kesulitan Belajar Matematika Murid Sekolah Dasar: Karakteristik, Faktor Penyebab, dan Upaya Penanganan Putri, Helena Anggraeni; Siswanto, Deny Hadi; Wahyuni, Nur; Astiwi, Wuri
MURABBI Vol. 4 No. 1 (2025): Jurnal Murabbi
Publisher : Prodi PGMI STAI Sabili Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69630/jm.v4i1.50

Abstract

This study was conducted in class V-B of Menggermalang State Elementary School with the aim of identifying the characteristics of students' learning difficulties in mathematics, including the characteristics, causes, and efforts to address them. The research employed a qualitative approach with a case study design. The participants of the study consisted of the principal, the classroom teacher, three V-B students selected based on the teacher's recommendation, and the students' parents. Data were collected through interviews, documentation, and observations. The analysis results showed that: 1) Students' learning difficulties in mathematics were characterized by abnormalities in visual-spatial perception; 2) The factors causing learning difficulties included internal factors such as interest, attitude, motivation, and sensory ability for learning, as well as external factors such as teaching strategies, facilities, family environment, and community; 3) Efforts to address the learning difficulties involved the roles of the teacher and parents, with the teacher providing motivation to the students
Maksimalisasi Kemampuan Pemecahan Masalah Matematika melalui Penerapan Model PBL pada Siswa SD Hatmoko, Fajar Tri; Wahyuni, Nur; Shahidayanti, Tutik; Siswanto, Deny Hadi
MURABBI Vol. 4 No. 1 (2025): Jurnal Murabbi
Publisher : Prodi PGMI STAI Sabili Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69630/jm.v4i1.51

Abstract

Mathematics education in elementary schools plays an important role in developing students' logical and analytical thinking skills, but many still experience difficulties in understanding and solving mathematics problems that require critical thinking. This research aims to analyze the effectiveness of the Problem Based Learning (PBL) model in improving the mathematical problem solving abilities of fifth grade students at SD Muhammadiyah Mlangi. The method used is the Kemmis and McTaggart model of classroom action research, including planning, implementation, observation and reflection. The research subjects consisted of 27 class V students. Data was collected through evaluation tests and observation of student activities in PBL-based learning, then analyzed comparatively descriptively. The research results show that the application of PBL has a positive impact on students' problem solving abilities. The average value increased from 65.87 in the pre-cycle to 77.95 in Cycle I and 86.44 in Cycle II. Students also become more active and confident in solving math problems. These findings indicate that PBL is effective as an innovative learning strategy in improving the quality of mathematics learning in elementary schools
PENGARUH MODEL PROJECT BASED LEARNING TERHADAP KEMAMPUAN LITERASI FINANSIAL ANAK KELOMPOK B DI TK BARUNAWATI 3 SAMARINDA Wahyuni, Nur; Putri, Ayu Aprilia Pangestu; Pertiwi , Adharina Dian
Pedagogi : Jurnal Anak Usia Dini dan Pendidikan Anak Usia Dini Vol 11 No 1 (2025): FEBRUARI
Publisher : Universitas Muhammadiyah Surabaya

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

Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh model project based learning terhadap kemampuan literasi finansial anak kelompok B di TK Barunawati 3 Samarinda. Penelitian ini menggunakan pendekatan kuantitatif dengan metode eksperimen dengan desain penelitian pre- eksperimental tipe one group pretest posttest desaign . Dalam penelitian ini digunakan anak didik kelompok B yang berjumlah 22 anak. Hasil penelitian menunjukkan sebelum adanya Treatment yaitu dengan nilai rata-rata Pretest 7,95 dengan presentase 100% belum berkembang. Setelah diberikan Treatment nilai rata-rata posttest menjadi 14,31 dengan presentase 95,30% belum berkembang dan 4,6 % sudah mulai berkembang. Berdasarkan hasil pretest dan posttest diperoleh n-gain score yaitu normalized n-gain score 0,7 > 0,3 dengan presentase 12,73 % yang berkategori sedang. Hasil penelitian menujukkan bahwa nilai signifiansi yang diperoleh ialah 0,00. Dengan nilai 0,00 < 0,05 yang menunjukkan terdapat perbedaan yang signifikan antara nilai pretest dan posttest pada kelompok eksperimen . Maka terdapat pengaruh model project based learning terhadap kemampuan literasi finansial anak kelompok B di TK Barunawati 3 samarinda
Legal Reconstruction of Customer Protection in Islamic Banking from the Perspective of Statutory Regulations and Sharia Principles: REKONTRUKSI HUKUM PERLINDUNGAN NASABAH PERBANGKAN SYARIAH DALAM PERSPEKTIF PERATURAN PERUNDANG UNDANGAN DAN PRINSIP SYARIAH Wahyuni, Nur; Melani, Elmi Ayu; Yunus, Muhaimin; Ilham
Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Vol. 3 No. 1 (2025): Mei 2025
Publisher : Green Engineering Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55043/ekonomipedia.v3i1.288

Abstract

Abstract. Islamic banking in Indonesia, while integral to the financial system, still faces challenges in customer protection related to regulations and the implementation of sharia principles. This research aims to reconstruct the legal framework for customer protection by analyzing the alignment between national regulations and sharia principles. The findings indicate a need for better integration between national law and maqashid sharia, including improvements in dispute resolution mechanisms, transparency of contracts, and strengthening oversight by the Sharia Supervisory Board. The goal is to create a more just and sustainable protection system for customers of Islamic banking. Abstrak. perbankan syariah di Indonesia, meskipun integral dalam sistem keuangan, masih menghadapi tantangan dalam perlindungan nasabah terkait regulasi dan implementasi prinsip syariah. Penelitian ini bertujuan untuk merekonstruksi kerangka hukum perlindungan nasabah dengan menganalisis kesesuaian peraturan nasional dan prinsip syariah. Hasilnya menunjukkan perlunya integrasi yang lebih baik antara hukum nasional dan maqashid syariah, termasuk perbaikan mekanisme penyelesaian sengketa, transparansi akad, dan penguatan pengawasan oleh Dewan Pengawas Syariah. Tujuannya adalah menciptakan sistem perlindungan yang lebih adil dan berkelanjutan bagi nasabah perbankan syariah.
Determining The Quality Assurance of Culinary Arts Graduates: The Mediating Role of Joint Commitment Sinarsih, Wa Ode Sinarsih; Putu Sudira; Nur Wahyuni; Ika Wahyu Kusuma Wati
Jurnal Pendidikan dan Pengajaran Vol 58 No 1 (2025): April
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jpp.v58i1.86422

Abstract

This research is motivated by the problems surrounding the unoptimal quality assurance system for graduates in the field of culinary arts, which has an impact on the gap between graduate competencies and industry needs. This study explores the influence of transformational leadership and partnership management on the quality assurance of culinary arts graduates in vocational education, with the mediating role of joint commitment. This study is an ex-post facto study that uses a quantitative approach to measure events that have occurred. Through structural model analysis (SEM) of lecturers from several culinary arts vocational education institutions in Yogyakarta-Central Java Province. The results of the study indicate that transformational leadership and partnership management have a positive and significant influence on graduate quality assurance. Joint commitment is also proven to act as a mediator that strengthens the relationship between transformational leadership and partnership management with graduate quality assurance. These findings provide theoretical and practical contributions to the development of strategies for improving the quality of graduates in culinary arts vocational education, as well as offering guidance for educational institutions and other related parties in implementing transformational leadership, building strong partnerships with industry, and ensuring joint commitment from all stakeholders. In conclusion, the quality assurance of graduates in the culinary arts field is greatly influenced by the level of shared commitment among all stakeholders, including educational institutions, teachers, and industry. The implication is that educational institutions need to build and strengthen synergistic cooperation and continuous communication with all stakeholders in order to create graduates who are not only technically competent, but also ready to face the demands of the world of work.
Co-Authors A. Sujaya, Fista A.A. Ketut Agung Cahyawan W AA Sudharmawan, AA Abdina, Ahsani Abdul Azis Achmad Yusuf Afandi, Muhammad Misbahul Afrizal AGUNG LUKITO Alam, Sri Rahayu Aldo Setiawan Alghiffari, Eka Kevin Amal Fauqi Amaliah, Andi Fauziah Amigo, Thomas Aquino Erjinyuare Amrina, Elita Anggriawan, Muhammad Angga Apriwulan, Hamdani Fajar Arfah, Aryati Arifin Arifin Armeria Wijaya Armeria Wijaya, Armeria Aslamiah Aslamiah Asmat Burhan Asmidar Dhalimunthe Astiwi, Wuri Atik Isniawati Aulia, Nur Senja Bachrudin, Aska Amalia Bambang Sutejo, Bambang Baniati, Dwi Basri Modding Budilaksono, Sularso Bulan, Arif Cemba, Nurqadri Cinantya, Celia Cindy Chintyamaulida Daffa Abiyyu Darman, Nursaadah Daulay, Raja Sakti Arief Deny Hadi Siswanto Dewi Fazila N Dewi Sartika Panggabean Diah Anita Hasibuan Dian Agustina Dinda Ramadhani Dinda Widyastija Disnaefi Dwi Baniati Edy susanto Effendi, Maya Syafriana Eka Ariaty Arfah Eka Ariaty Arfah, Eka Ariaty Eka Yulianti Eko Marpanaji Ellanda Purwawijaya Elpisah Ernasari, Ernasari Estika, Lala Eva Nur Handayani Fadhillah Fadlurrahman Faiza Aidina Fajari, Alfian Farida Farida Farida Fatayan, Arum Fathyah Nabila Ferdianto Firdaus, Venus Firdaus, Venus F Fitri, Nabira Anjani fitria ningsih FITRIA NINGSIH Fitriani Fitriani Gita Ramadhanti Hajering Hajering Hajering Harahap, Samsidar Harahap, Winda Santika Hartini Hasibuan, Rosmita Hasnidar Syam Hatmoko, Fajar Tri Helmiyatinnisa, Helmiyatinnisa Heni Setyowati Esti Rahayu Hernawati Hidayat, Aisyah Hutabarat, Rosmei I Ketut Mahardika Ibrahim, Ida Musdafia Ifa Roifah Ihsan, Habib Ihwan Ika Wahyu Kusuma Wati ILHAM Ilyas Mansur Indah Afrianti Irna Herliza Rizki Isratul Aini Iswardani Galihrukmi Jaenudin Jaenudin Jama’ah, Jama’ah Januariska, Hepi Dwi Januwariska, Hepi Dwi Jaya, Farwah Afdhalia Julianti, Nicha Julita, Susanti Jumiatik Jumiatik Jumiatik, Jumiatik Junaid, Asriani Kahfi, Zul Kaliky, Faizah Salma karmila karmila Khairunnisa Khairunnisa Kurniati Kurniati La ode Jirman LALA JELITA ANANDA Lantara, Niniek Latri Aras, Latri Leni Marlina Lila Luthfi Riyadh Rahman M, Musdar Maemunah Maemunah Mahmudi, Kendid Marhalinda Masradin, Masradin Masrilayanti, Masrilayanti masyhuri masyhuri Maulida, Maulida Maulidah, Meilani Salsa Mayangsari, Riska Melani, Elmi Ayu Mimin Ninawati Misykah, Zulvia Mohamad Husni, Mohamad Muammar Rinaldi Muchran, Muchriady Muh. Fahrun Syarifuddin Muhamad Akrom Muhammad Abduh Muhammad Aldo Muhammad Arif Muhammad Arsyad Muhammad Arsyad Habe Muhammad Dekar Muhammad Hafizin MUHAMMAD INDRA Muhammad Ranu Al Habib Mukhtar, Afiah Mukmin Mukmin Mulya Yusnarti Mutohhari, Farid Nabila Nabila Nabila Putri Utami Nabira Anjani Fitri Nadia Kasogi Nadia Safitri Nadila, Airin Nainggolan, Sutrisari Sabrina Najah, Fahnur Nasaruddin, Fadliah Neni Mariana Nia Rahmania Nisa, Haidatun Nudin Nudin Nuranisa, Nuranisa Nurhasanah, Enung Nuril Huda Nurlaila NURUL HIDAYAH Nurul Wataniah Nurwana, Andi Nurwanah, Andi Panggabean, Dewi Sartika Panggabean, Sartika Panggarra, Ayub Seven Pertiwi , Adharina Dian Priyanto Puguh Wahyu Prasetyo Purwati, Diana Puspitasari, Meliana Putra, Muhamad Yanbagi Abidin Putri Wirdani Putri, Ayu Aprilia Pangestu Putri, Ayurnita Eka Putri, Helena Anggraeni Putri, Natasya Amalia Putu Sudira Qur'ani, Nini Rahayu, Maryati Rahim, Syamsuri Ramadani, Gischa Novi Ramadhan, Risca Ariska Ramadona Ramadona Ratnadewi, Dwijani Raudatussyifa, Raudatussyifa Rhamdani, Reza Rif'ah Shafwah Rina Nur Hidayati Rizki Rizki Rohmayanti Rohmayanti Roslina Alam Rosmawati Rosmawati Rosnita &#039; Roza Yulida Rudi Hermansyah Sitorus Rusdin Rusdin Rusdin Sabana, Rendi Saddan Husain Saefullah Sagala, Nur Liana Sahwan, Risa Ardila Sari Salim, Ema Sapira Salsabila, Audisa Salsabilla Samsinar Sari, Wanda Mulcia Septiono Eko Bawono Setiawan, Aldo Setyorini, Eka Nur Wahyu Shahidayanti, Tutik Shaleh, Musliha Siallagan, Sintia Sinarsih, Wa Ode Sinarsih Siregar, Nurul Muharani Siswanto, Deny Hadi Siti Aisyah Siti Mutiah Sitorus, Rudi Hermansyah Sovitriana, Rilla Sri Darma Asmaniyah Sri Handono Sri Wahyuni Subillah, Aziz Sudarti Sudarti Suriyanti, Suriyanti Sutrisari Sabrina Nainggolan Syam, Hasnidar Syamsu Alam SYAMSU ALAM Syamsuardi Saodi Syamsuri Rahim Tri Nanda Syafitri Tuada, Rasydah Nur Ummu Kalsum Usman Usman Utami, Nabila Putri Utari Utari Vatimah Vatimah Veta Lidya Delimah Pasaribu Wahid Wahid Waode Hasrini Wati, Dita Prihatna Wati, Ika Wahyu Kusuma Wibowo, Suhandiro Widari, Tika Widyastika, Dinda Wiji Nurastuti, Wiji Wilis Sukmaningtyas Wina Erawati Wiwin Fachrudin Yusuf WULANDARI Yacob Impak, Maya Indriani Yahayu Yahayu, Yahayu Yasmin, Nabila Yoga Sahria Yunus, Muhaimin Yusnarti, Mulya Yusnita, Novi Cynthia Zafira, Zahra Zul Kahfi Zulfa Anwari Zulkahfi, Zulkahfi Zulkifli Habie Zulvia Misykah