Article Per Year (5 Year)
p-Index From 2021 - 2026
6.133
P-Index
This Author published in this journals
All Journal Primary: Jurnal Pendidikan Guru Sekolah Dasar INTEKNA Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ilmiah Telaah Business Management Journal Program Studi Manajemen Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Bima Abdi: Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance Proceeding of The International Conference on Economics and Business Jurnal Pendidikan Dasar Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Proceedings of The International Conference on Business and Economics Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi International Journal of Management Research and Economics Abdimas Mandalika Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Prosiding Temu Ilmiah Nasional Guru Ghaitsa: Islamic Education Journal BIMA Jurnal Bisnis dan Manajemen INTAN CENDEKIA: JURNAL PENGABDIAN MASYARAKAT International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences Epaper Bisnis: International Journal Entrepreneurship and Management International Journal of Business and Quality Research Asian Journal of Management, Entrepreneurship and Social Science PRIMER: Journal of Primary Education Research Jurnal Pendidikan Dasar dan PAUD KREATIF: Jurnal Pengabdian Masyarakat Nusantara PRIMER: Journal of Primary Education Research
Monika Handayani, Monika
Politeknik Negeri Banjarmasin
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

Published : 49 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 49 Documents
Search

 1   2   3   4   5 
Pendekatan Science, Technology, Engineering, Art, & Math (STEAM) untuk Meningkatkan Keterampilan Abad 21 Siswa Sekolah Dasar Rilianty, Adhy Putri; Handayani, Monika; Nugroho, Wahyu
Journal of Primary Education Research Vol. 2 No. 1 (2024): Journal of Primary Education Research
Publisher : Program Studi Pendidikan Guru Sekolah Dasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57176/primer.v1i2.13

Abstract

Pendekatan Science, Technology, Engineering, Art, & Math (STEAM) merupakan salah satu pendekatan yang menjadi trend di abad 21. Pendekatan STEAM menjadi salah satu jawaban untuk mampu mendesain kegiatan pembelajaran yang memfasilitasi peserta didik dalam kegiatan pemecahan masalah, proyek, dan penemuan. Tujuan penelitian ini adalah untuk mendeskripsikan pendekatan Science, Technology, Engineering, Art, & Math (STEAM) yang dapat diterapkan di sekolah dasar untuk meningkatkan keterampilan abad 21 siswa. Metode penelitian yang digunakan yaitu systematic literature review. Data dikumpulkan dari berbagai sumber referensi seperti buku dan artikel jurnal yang relevan. Hasil penelitian menunjukkan bahwa pendekatan STEAM dapat diterapkan di SD baik kelas rendah maupun kelas tinggi. Penerapan STEAM dapat meningkatkan keterampilan abad 21 siswa SD. Keterampilan abad 21 tersebut antara lain keterampilan berpikir kritis dan penyelesaian masalah (critical thinking and problem solving/ expert thinking), komunikasi dan kolaborasi (communication and collaboration), kreativitas dan inovasi (creativity and innovation/ applied imagination and invention). Penerapan STEAM di SD masih membutuhkan peran guru yang cukup banyak. Guru berperan sebagai fasilitator dan motivator.
Analisis Inovasi Transaksi Uang Kayu dan Dampaknya Pada Pengelolaan Modal Kerja di Pasar Tumpah Pringgodani Balikpapan Janah, Nur; Handayani, Monika
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15400

Abstract

Innovation in transaction systems in traditional markets represents an adaptive response to the dynamics of trading activities that demand efficiency and flexibility. One such innovative phenomenon is the use of wooden money at the Tumpah Pringgodani Market in Balikpapan, a wooden token that serves as a temporary means of payment for small-value transactions. This study aims to analyze the form, mechanism, and implications of wooden money use on traders' working capital management by utilizing secondary data sourced from news articles, video documentation, social media content, and relevant academic literature. The research method used is a descriptive qualitative approach through desk research techniques, which involves the systematic collection, selection, verification, and interpretation of secondary data. The results indicate that wooden money plays a role in expediting transactions, improving operational smoothness, and helping traders manage daily cash flow more stably. However, this practice also has limitations, including the lack of formal recording standards, the potential for calculation errors, and a high dependence on trust among market participants. Overall, the use of wooden money can be seen as an effective local innovation in supporting working capital management, although strengthening administrative mechanisms is needed to ensure its implementation is more accountable and sustainable.
PENGARUH TEKNOLOGI ARTIFICIAL INTELLIGENCE (AI) DAN BIG DATA DALAM PROSES AUDIT Handayani, Monika; Puteri Utami, Nadia; Arya Juanda, Muhammad
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 2 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i2.3419

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dan peran teknologi Artificial Intelligence (AI) dan Big Data dalam meningkatkan efektivitas dan kualitas proses audit. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi literatur sistematis terhadap jurnal nasional dan internasional terindeks, buku, serta publikasi ilmiah relevan yang membahas penerapan AI dan Big Data dalam praktik audit. Hasil penelitian menunjukkan bahwa integrasi Artificial Intelligence dan Big Data mampu meningkatkan efisiensi proses audit melalui otomatisasi prosedur, analisis seluruh populasi data, deteksi anomali dan kecurangan secara lebih akurat, serta peningkatan kualitas bukti audit dan pengambilan keputusan berbasis risiko secara real-time. Simpulan, bahwa penerapan AI dan Big Data berperan strategis dalam mentransformasi praktik audit modern, namun implementasinya masih memerlukan kesiapan infrastruktur teknologi, peningkatan kompetensi auditor, serta penguatan kerangka etika dan tata kelola data agar manfaatnya dapat dioptimalkan secara berkelanjutan.
A Character-Based Learning Model to Foster Independence in Early Childhood Islamic Education Titi Chandrawati; Susy Puspitasari; Siti Aiysah; Siti Julaeha; Dian Novita; Muktia Pramitasari; Monika Handayani
GHAITSA : Islamic Education Journal Vol. 7 No. 1 (2026): February
Publisher : Yayasan Darusssalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/ghaitsa.v7i1.2267

Abstract

This study examines the development and implementation of a character-based learning model designed to foster independence among early childhood learners in Islamic educational settings — specifically Raudhatul Athfal (RA) and PAUD Islam. Grounded in Islamic moral values of amanah (trustworthiness), mas'uliyyah (responsibility), and ta'awun (cooperation), the model integrates structured lesson plans, Islamic narrative big books, and character-themed nasyid (Islamic songs) into daily classroom practice. Employing a Research and Development (R&D) approach based on the Borg and Gall model (2007), the study was conducted with 10 early childhood educators and their students aged 4–6 years across institutions in Tangerang and Sawangan, Indonesia. Pre- and post-intervention data revealed a significant increase in children's independent behaviors from 37% to 83%, alongside substantial growth in teacher instructional competence and confidence in delivering character-integrated Islamic education. The model demonstrates strong scalability and cultural resonance within Indonesia's Islamic early childhood education system, contributing a pedagogically robust and spiritually grounded framework for character education aligned with national curriculum mandates and Islamic values
COGNITIVE PRESENCE DALAM PEMBELAJARAN BERBASIS MOOCS: STUDI KOMPARATIF ANTARA DOSEN DAN MAHASISWA DI ICE INSTITUTE Titi Chandrawati; Fajar Arwadi; Afriani; Heni Safitri; Nur Hikmah; Laksmi Dewi; Andayani; Siti Julaeha; Monika Handayani; Uliya Khoirun Nisa; Mudayat; Dian Novita; Sri Tatminingsih; Muktia Pramitasari; Mukti Amini; Erna Risnawati; Isti Rokhiyah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.49079

Abstract

This study aims to analyze the level of cognitive presence among lecturers and students in MOOCs-based online learning at ICE Institute using the Community of Inquiry (CoI) framework. The study employed a quantitative descriptive approach. The instrument was adapted from the CoI Survey and validated through expert judgment. The respondents consisted of 38 students and 10 lecturers who actively participated in courses at ICE Institute during the odd semester of 2024. The sampling technique used purposive sampling with the criterion that respondents had completed at least four weeks of lectures. Data were analyzed using descriptive percentage statistics and proportion difference tests. The results showed that 80% of lecturers were categorized as having a high level of cognitive presence, while only 50% of students reached a similar level. Furthermore, 47.3% of students were categorized at a moderate level and 2.7% at a low level. This 30% gap indicates differences in perception and cognitive capacity between lecturers and students. Lecturers were considered highly competent in designing learning activities based on critical reflection; however, students had not fully utilized these opportunities. The study recommends the need for pedagogical interventions such as cognitive scaffolding, collaborative project-based learning, and self-regulated learning training for MOOCs students.
Pengelolaan Keuangan Umkm Kuliner Secara Sederhana: Studi Kasus Nasi Igut di Banjarmasin Handayani, Monika; Andini, Rina
INTEKNA Jurnal Informasi Teknik dan Niaga Vol 26 No 1 (2026): Jurnal INTEKNA, Volume 26, No. 1, Mei 2026
Publisher : P3M Politeknik Negeri Banjarmasin

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

Abstract

UMKM (Usaha Mikro, Kecil, dan Menengah) Menjadi salah satu pilar penting dalam mendukungpertumbuhan ekonomi lokal, terutama di sektorkuliner yang terus berkembang. Di Banjarmasin, salah satu makanan yang cukup banyak diminatiadalah nasi igut dan makanan tersebut banyakdijadikan para pelaku usaha mikro sebagai sumberpenghasilan utama, serta pelaku usaha kulinerseperti penjual nasi igut memiliki peran yang besardalam memenuhi konsumsi Masyarakat. Penelitianini bertujuan untuk mendeskripsikan bagaimanapelaku UMKM nasi igut menerapkan pengelolaankeuangan secara sederhana, serta mengidentifikasitantangan yang mereka hadapi dalam mengelolakeuangan usaha secara mandiri. Metode yang digunakan dalam penelitian ini adalah deskriptifkuantitatif dengan pendekatan studi kasus pada salah satu pelaku UMKM nasi igut di Kota Banjarmasin. Selama tujuh hari, data dikumpulkanmelalui hasil observasi langsung, wawancara, dan dokumentasi pencatatan harian. Pencatatankeuangan meliputi pemasukan, pengeluaran, dan perhitungan laba sederhana. Hasil penelitianmenunjukkan bahwa pengelolaan keuangandilakukan secara manual dengan pencatatan harianmenggunakan buku tulis, tanpa sistem digital, dan belum ada pemisahan yang jelas antara keuanganpribadi dan keuangan usaha. Selain itu, tidakterdapat evaluasi keuangan mingguan atau bulananyang terstruktur. Meskipun demikian, pelaku usahamenunjukkan kesadaran akan pentingnyapencatatan keuangan dan mengakui perlunyapembelajaran lebih lanjut dalam manajemenkeuangan. Studi ini merekomendasikan adanyapelatihan manajemen keuangan sederhana berbasisdigital untuk meningkatkan keberlanjutan UMKM kuliner lokal.
Strategi Anggaran Multi-Skenario Pt Goto Gojek Tokopedia Tbk Dalam Menghadapi Ketidakpastian Ekonomi Putri Hidayani, Maritza; Handayani, Monika
INTEKNA Jurnal Informasi Teknik dan Niaga Vol 26 No 1 (2026): Jurnal INTEKNA, Volume 26, No. 1, Mei 2026
Publisher : P3M Politeknik Negeri Banjarmasin

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

Abstract

Penelitian ini bertujuan untuk menganalisis strategi penyusunan anggaran multi-skenario yang diterapkan oleh PT Gojek Indonesia dalam menghadapi ketidakpastian ekonomi. Ketidakpastian ekonomi yang tinggi menuntut perusahaan untuk memiliki fleksibilitas dan kesiapan dalam pengelolaan anggaran agar dapat meminimalkan risiko finansial dan menjaga keberlanjutan operasional. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan kualitatif, yang memanfaatkan analisis dokumen internal perusahaan dan kajian literatur terkait penganggaran berbasis skenario. Hasil penelitian menunjukkan bahwa PT Gojek Indonesia menerapkan strategi anggaran multi-skenario yang adaptif dengan melakukan pemantauan kondisi ekonomi secara berkala dan menyesuaikan alokasi anggaran sesuai skenario yang paling relevan. Strategi ini terbukti efektif dalam meningkatkan ketahanan keuangan perusahaan di tengah fluktuasi ekonomi. Penelitian ini merekomendasikan penguatan penggunaan teknologi informasi dan analitik data untuk memperbaiki akurasi peramalan skenario anggaran di masa mendatang.
Peran Audit Internal dalam Upaya Mencegah dan Mendeteksi (Fraud) Suci Indah Permata; Monika Handayani
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.14685

Abstract

Fraud is often revealed in various ways and employees are the ones who most often report it. Fraud can occur due to influencing factors such as pressure, opportunity and rationalization. The purpose of this study was to determine the effect of the role of internal audit in efforts to prevent and detect fraud and how the internal control system is influenced. This research uses a literature review method with a qualitative descriptive approach. The data source used is secondary data that has been processed to describe the research problem. Based on the analysis of the results of the study, it shows that the role of internal audit and strong internal control is very important to ensure that all business plans in a company run in accordance with the company's predetermined objectives and these steps can also improve operational efficiency, transparency, accountability, and prevent the risk of fraud.
ANALISIS KEWAJARAN OPINI LAPORAN AUDITOR PADA BANK TAPIN: STUDI DATA SEKUNDER Noor Syifa Rahmah; Monika Handayani
Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2024): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v4i2.14695

Abstract

This study aims to analyze the fairness of auditor opinions on the financial statements of Bank Tapin using secondary data. Auditor opinions serve as an important indicator in assessing the transparency and fairness of a company's financial statements, particularly in the banking sector, which plays a significant role in the economy. In this study, the data used include the annual financial statements of Bank Tapin as well as the independent auditor's reports published during the period. The analysis is conducted by comparing the auditor opinions issued with the auditing standards applicable in Indonesia, namely SA (Standar Audit), to evaluate whether the opinions provided reflect fairness in accordance with generally accepted accounting principles. The results of the study indicate that the auditor's opinion for Bank Tapin during the analyzed period is unqualified, suggesting that the financial statements presented meet the criteria for fairness and transparency. This research is expected to contribute to the development of auditing practices in the banking sector and enhance understanding of the importance of auditor opinions in maintaining public trust in the financial stability of banks.
Co-Authors Ade Mardiana Afriani Ahmad Muzanni, Ahmad Aini, Hizratun Ainun Jariah Akhmad Faizal Rahman Ali, Zulchaidir Aliza, Zaskia Amelia, Sherly Dwi Anam, Rifat Shafwatul Andayani Andini, Rina Anugrah Wati Indah Sahrul Aprilianto, Mohammad Ricko Arisa Aulia Rahmi Arya Juanda, Muhammad As’ad, Muhammad Ati Rohmawati Baiq Sarlita Kartiani, Baiq Sarlita Kartiani Bilal, Arpan Islami Dian Novita Dina Indra Astuti Dony Darma Sagita Eka Kusuma Dewi Eka Saputri, Novi Fadhila Khairunnisa Fadia Rahmi Fahristi Fatima Az Zahra Faizal Akhmad Adi Masbukhin Fajar Arwadi Fathya Nur Kamila Fatimah Tri Maulida Fiqri Ramadhan, Muhammad Fitria Fitria Hana Lutfita Harry Pratama Yunus Heni Safitri Ihya Ihya Intan Dwi Hastuti Irma Setiawan, Irma Ismunandar Isti Rokhiyah Khaerul Anam Khairunnisa, Fadhila Khosiah Khosiah, Khosiah Laksmi Dewi Lia Agustina Lia Agustina, Lia M Rizky Thessar Setiawan Mahsup, Mahsup Mohammad Arliyan Syahrial Mudayat, Mudayat Muhammad Bahit Muhammad Bahit Muhammad Bahit Muhammad Fauzan Ahsani Muhammad Najman Muhammad Rafly Muhammad Rivaldi Akbar Muhammad Syahid Pebriadi Muhdar, Syafruddin Mukti Amini Muktia Pramitasari Mutoharoh, Ulul Azmiatul Noor Salsabila Noor Syifa Rahmah Nur Hikmah Nur janah, Nur Pebrianti, Reska Phaureula Artha Wulandari Pirdayuni Pirdayuni Pradana, Yoan Dendi Purwanti Pahrurodji Puteri Utami, Nadia Putri Hidayani, Maritza Rahman, Nanang Rahmi, Arisa Aulia Rahmi, Fadia Rif’at Shafwatul Anam rika novyanti Rilianty, Adhy Putri Risnawati, Erna Rosyidi, Muhammad Abdul Sa'id, Muhammad Sabrina, Nadya Sapta, Andy Sari, Nursina Setiawan, M Rizky Thessar Sintayana Muhardini Siti Aiysah Siti Julaeha Sri Tatminingsih Suci Indah Permata Sudarwo, Raden Surya Ajie Perkasa, Raj surya2, raj1 Susi Susanti Susy Puspitasari Sutarto Sutarto Syahrial Shaddiq Syamsul Hadi Thohir Titi Chandrawati Trisna . Trisna ., Trisna Uliya Khoirun Nisa Wahyu Nugroho Wardani Simarmata, Sari Zaskia Aliza Zulchaidir Ali