p-Index From 2021 - 2026
11.172
P-Index
This Author published in this journals
All Journal Accounting JOURNAL OF LAW AND GOVERMENT SCIENCE Jurnal Akuntansi dan Perpajakan Journal of Geoscience, Engineering, Environment, and Technology Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) Jurnal Istiqro' Pendas : Jurnah Ilmiah Pendidikan Dasar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu Jurnal AME (Aplikasi Mekanika dan Energi): Jurnal Ilmiah Teknik Mesin Astonjadro Minda Baharu GEMA EKONOMI JAE (Jurnal Akuntansi dan Ekonomi) JET (Journal of English Teaching) EconBank : Journal Economics and Banking Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Prima Ekonomika : Jurnal Ekonomi dan Bisnis Community Engagement and Emergence Journal (CEEJ) Jurnal ABDINUS : Jurnal Pengabdian Nusantara MANDAR: Management Development and Applied Research Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian UNDIKMA Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ARSY : Jurnal Aplikasi Riset kepada Masyarakat LOSARI: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian Masyarakat Nusantara Jurnal Media Informatika KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pajak dan Bisnis (Journal of Tax and Business) Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat NUSRA: Jurnal Penelitian dan Ilmu Pendidikan Journal of Education Research Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Akuntansi AKUNESA Economic Reviews Journal JWM (JURNAL WAWASAN MANAJEMEN) Journal of Comprehensive Science Al-Ijtima: Jurnal Pengabdian Kepada Masyarakat Jurnal Basicedu Linggau Journal Science Education (LJSE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Bengawan :Jurnal Pengabdian Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Ilmu Pendidikan dan Humaniora BAKIRA: Jurnal Pengabdian Kepada Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam MANGGALI Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat Kreano, Jurnal Matematika Kreatif Inovatif Jurnal Pengabdian Masyarakat KIC JURDIASRA Journal of Community Research & Engagement (JCRE) IJASDS: Indonesian Journal of Applied Statistics and Data Science JIMEKA
Claim Missing Document
Check
Articles

Analisis Kualitas Laporan Keuangan, Pengendalian Internal, dan Pemanfaatan Digital Accounting terhadap Keberlangsungan Usaha UMKM Kota Pekanbaru Wulandari, Ika
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 2026
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/emt.v10i3.6546

Abstract

Many challenges exist in business, financial management is the most fundamental internal problem for MSMEs, which can undermine their sustainability. This research aims to analyze the relationship between the quality of financial reports, internal control, and the use of digital accounting on the sustainability of MSME businesses in Pekanbaru City. The research method used is a quantitative method with a survey approach by distributing questionnaires to MSME actors. The research sample used data from 100 respondents. The respondent criteria included MSME actors in the culinary sector in Pekanbaru City, active businesses, MSME actors registered with online services, operating for at least 1 year, having a physical store or permanent sales location, and a turnover of ≤ 2.5 billion per year. Data analysis using multiple linear regression was carried out for partial and simultaneous testing. The results of the research indicate that partially, the quality of financial reports has a positive and significant effect on the sustainability of MSME businesses. Internal control has a positive and significant effect on the sustainability of MSME businesses. Internal control has the largest regression coefficient (B = 0.464), so that mentoring can focus on SOPs, segregation of duties, and cash control. The use of digital accounting has a positive and significant impact on the sustainability of MSME businesses. The research results indicate that improving the quality of financial reports, optimizing internal controls, and utilizing digital accounting can improve the sustainability of MSME businesses. The adjusted R-squared result of the research is empirically proven at 45%. Meanwhile, the results of simultaneous testing for this study indicate that the quality of financial reports, internal controls, and the use of digital accounting have a positive and significant impact on the sustainability of MSME businesses in Pekanbaru City.
PENERAPAN PENDEKATAN STEAM (SCIENCE, TECHNOLOGY, ENGINEERING, ARTS, MATHEMATICS) TERHADAP HASIL BELAJAR IPA PADA SISWA KELAS IV SD INPRES TAMARUNANG KABUPATEN GOWA Wulandari, Ika; Nurlina; Hikmah Marisda, Dewi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47043

Abstract

This study aims to analyze the effect of the implementation of the STEAM (Science, Technology, Engineering, Arts, and Mathematics) approach on the science learning outcomes of fourth-grade students at SD Inpres Tamarunang, Gowa Regency. This research is motivated by the low science learning outcomes of students due to the teacher-centered learning process, resulting in students being less active in learning. This study used a quantitative method with a pre-experimental design through a one-group pretest-posttest design. The study sample consisted of 27 fourth-grade students selected using a purposive sampling technique. Data collection techniques used tests, observation, and documentation. Data analysis was conducted using descriptive statistics and paired sample t-tests. The results showed that the average pre-test score of 49.63 was in the poor category, while the average post-test score was 84.26 in the good category. The results of the hypothesis test indicate that the implementation of the STEAM approach has an effect on the science learning outcomes of fourth-grade students at SD Inpres Tamarunang, Gowa Regency. The STEAM approach is able to create active, creative, and collaborative learning, thereby improving student learning outcomes.
PENGARUH PENDEKATAN SCIENCE, TECHNOLOGY, ENGINEERING AND MATHEMATICS (STEM) TERHADAP KEMAMPUAN BERPIKIR KRITIS DAN LITERASI SAINS SISWA SEKOLAH DASAR Wulandari, Ika; Anggoro, Subuh; Dyah Purwandari, Ristiana; Gunawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Completed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.62202

Abstract

Indonesia's education still faces serious challenges in developing 21st-century skills, as reflected in the 2022 PISA results, where Indonesia ranked 69th out of 80 countries with reading, mathematics, and science scores below the OECD average. At SD Negeri 2 Darmayasa, Pejawaran, Banjarnegara, 60% of fifth-grade students struggled to understand the water cycle due to its abstract nature and the limited use of contextual, visualized learning media. This study aimed to examine the effect of the Science, Technology, Engineering, and Mathematics (STEM) approach on elementary students' critical thinking and science literacy. A quantitative approach with a Quasi-Experimental Nonequivalent Control Group Design was employed, involving 31 fifth-grade students from two schools in Gugus Sudirman selected through cluster random sampling: 19 students as the experimental group, taught using STEM through Project-Based Learning on the water cycle, and 12 students as the control group, taught conventionally. Data were collected through essay tests and analyzed using independent sample t-tests and Pearson correlation with SPSS 25. Results showed that the STEM approach had a significant effect on both critical thinking (p = 0.000, mean difference = 14.82) and science literacy (p = 0.000, mean difference = 20.67). However, the correlation between critical thinking and science literacy in the experimental group was positive but weak and not statistically significant (r = 0.413, p = 0.079). These findings suggest that STEM effectively enhances critical thinking and science literacy separately, although their development does not necessarily occur in parallel within individual students.
Co-Authors Abdul Hakim Adelia Adelia, Adelia Aditya Kurnia Rizki Agus Kismanto Akhmad Nayazik Amantara, Dodi Hendra Amelianda, Amelianda Anam, Syafi'ul Anggraeni, Galuh Annis Deshinta Ayuningtyas, Annis Deshinta Annisa, Qori Aradea, Riswan Arie Gales, Frans Arie Wahyuni As ari, Hasim Asmawati, Ismi As’ari, Hasim Ayu Kusumaning Tyas Eka Putri AYU WULANSARI, AYU Azfa Mutiara Ahmad Pabulo, Azfa Mutiara Ahmad Bali, Muhammad Mushfi El Iq Basompe, Irene Margareta Beda, Evalia Pulo Beo, Odilia Trisindy Bhakti, Damba Satya Buffon, Justino Caru Gaur, Maria Gracella Destia Wahyu Hidayati, Destia Wahyu dewi, Tri Dianne Amor Kusuma Dina Eka Putri Dwi Septiana Sari Dwipriyoko, Estiyan Dyah Purwandari, Ristiana Elah Nurlaelah Endang Sri Utami, Endang Eriyana, Diva Retafany Faransahada, Gregorius Fico Febiyana, Lina Firdausi, Ayunda Hanum Firmansyah, Raka Fitriah, Assaniatul Fitriana, Linda Frima, Aren G. P Silitonga, Bintang Galuh Condrowati Giman Giman, Giman Gracella Amaral, Roswitha Graha, Syifa Salsabila Satya Gunawan Hanif, Basit Al Hanimah, Nur Harahap, Subur Hardanik, Lisa Putri Harita, Yofan Tahamano Deo Hendri Gunawan Hermanto Hermanto Heryana, Yayan Hikmah Marisda, Dewi Hutabarat, Metyria Imelda Ika Setiawati, Ika Imamuddin, Mohammad Isdyantanti, Nisa Istiqomah, Nisa Ul Istiyanto, Dinar Catur Jauharu, Afifah Latip Rasyid Juda Suwandi, Juda Kurniawan, Mohd. Ideal Kurniawan, Mohd.Ideal Kurniawati Kurniawati lenny kurniati, lenny M. Yogi Riyantama Isjoni Mahardika, Betric Prisi Maknun, Abidatul Manuk, Karolus Alberto Parinbala Marcell , Rehana Mardiyana Mardiyana Marfi Ario Maria Magdalena Pur Dwiastuti Martinus Budiantara, Martinus Masruroh, Barokatun Merdiana, Siska Mianika, Riani Muda, Andri Syahputra Muttafiyah, Siti Rifqiyatul Naibobe, Irene Febryanti Safe Nanang Epriyanto, Tri Nelly Ervina Ning Tias, Bella Septy Novitasari, Rewinka Nuhyal Ulia, Nuhyal Nuraini, Riana Ike Nurhanimah Nurhanimah, Nurhanimah Nurlina NURUL HAYATI OIKUREMA PURWATI Oka, Marcella Tamara Oktiyanti, Tri Oktoberia, Afrina Puspita, Wita Ratna Puspitasari, Ervina Putra, Hanafi Prida Putri, Desfita Eka Putri, Rista Anjani Qolbi, Roshiful Rachman, Reno Arief Ratih Kusumawati Ratna Kusumaningrum, Ratna Ratri Isharyadi, Ratri Rhi Wadi, Claudia Ririn Linawati Riska Novia Sari, Riska Novia Risna Nur Ainia Ristikasari, Danin Rochmad Bayu Utomo Rodrigo Borges, Daniel Rohman, Alfiyan Nur Romelan, Romelan Rosalina, Afni Rosdiana, Ina RR. Ella Evrita Hestiandari Saleha, Umi Ayu Salka, Elvani Malihatus Sari, Atika Defita Sari, Enita Melisa Sari, Linda Septinia, Eva Nur Setiyoko, Agus Seuk, Natalia Trisandi Sholikhah, Maharani Dewi Simanjuntak, Syntia Margaretta Sinaga, Raffles Marinato Siti Aisyah SLAMET SETIAWAN Soeleman, M Sri Adi Widodo Sri Wahyuni Subuh Anggoro Suci Ramadhani, Suci Sujarwo Supardi Supardi Syarifah Syarifah, Syarifah Tabupook, Alvi Angelica TN, Lan Marrakup Tobing, Amelia Friska Tokiman, Nurul Azlin Tri Atmojo Kusmayadi Tri Nova Hasti Yunianta tunjanan, Falens Tutut Dewi Astuti Utikawati, Anggi Nur Widia, Patma Widiawati, Ani Widowati Pusporini, Widowati Widyastuti, Riska Nur Wiguna, Wildan Ari Wijaya, Erlin Yahyasari, Sava Dila Yarsono, Samidi Yuliyanti, Sintiya Dwi Yuniardi, Rizaldi Yustiana, Sari Zaman, Delfian Zulhan Widya Baskara