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All Journal Jurnal Pendidikan Dasar Perkhasa Nusantara Islamic Economic Journal
Agung Satria
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Religion Humanities Economics, Econometrics & Finance Education

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The Influence of Successful Factors of Business Performance Using of Accounting Information as Moderating Variables on Food MSME Business Owners in Blora Regency, Indonesia Agung Satria; Sri Dewi Wahyundaru
NUsantara Islamic Economic Journal Vol. 1 No. 1 (2022): 2022 January
Publisher : Department of Islamic Economic, Faculty of Economic and Business, Nahdlatul Ulama Islamic University (UNISNU) Jepara, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.925 KB) | DOI: 10.34001/nuiej.v1i1.62

Abstract

This study aims to determine the effect of owner's knowledge, business scale, business age on the success of business performance by using accounting information as a moderating variable. The COVID-19 pandemic has changed all aspects of human life, from health to the economy. Micro, Small and Medium Enterprises (MSMEs) in Blora Regency are one of the industries affected by the pandemic. The population in this study is the perpetrators of MSMEs owners of Blora specialties. Through this research obtained 30 respondents with various kinds of business. The sampling technique in this study was purposive sampling. Hypothesis testing in this study used multiple linear regression and Moderated Regression Analysis (MRA). Based on the results of research and data analysis using multiple linear regression and MRA shows that: (1) the knowledge of the owner has a significant negative effect on the success of business performance; (2) business scale has a significant positive effect on the success of business performance; (3) business age has a significant negative effect on the success of business performance; (4) the use of accounting information is moderated negatively on the relationship of owner knowledge to the success of business performance; (5) the use of accounting information is moderated positively on the relationship between business scale and business performance success; (6) the use of accounting information which is moderated negatively on the relationship between business age and business performance success.
PENGEMBANGAN MODUL SBDP BERBASIS BAHAN ALAM SEBAGAI UPAYA MENINGKATKAN KETERAMPILAN KERAJINAN DAUN KERING SISWA KELAS IV SEKOLAH DASAR Nelly Wedyawati; Sirilus Sirhi; Agung Satria
JURNAL PENDIDIKAN DASAR PERKHASA: Jurnal Penelitian Pendidikan Dasar Vol 12, No 2 (2026): Jurnal Pendidikan Dasar Perkhasa: Jurnal Penelitian Pendidikan Dasar
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpdp.v12i2.6190

Abstract

This study aimed to develop and evaluate the feasibility and effectiveness of a Cultural Arts and Crafts (SBdP) learning module on dried-leaf crafts for fourth-grade elementary school students. The study employed a Research and Development (R&D) method using the ADDIE model, consisting of analysis, design, development, implementation, and evaluation stages. The feasibility of the module was assessed through validation by subject-matter and media experts, while its effectiveness was evaluated using a pretest-posttest design. The validation results indicated that the learning module was highly feasible, with feasibility scores of 84.29% from the subject-matter expert and 96.92% from the media expert. The effectiveness test showed an improvement in students’ learning outcomes, as reflected in the increase in the mean score from 52.05 on the pretest to 77.27 on the posttest. The N-Gain analysis yielded a score of 56.01, categorized as moderate, with an effectiveness level of 76%. These findings indicate that the SBdP learning module on dried-leaf crafts is feasible and effective for improving the learning outcomes of fourth-grade elementary school students.
Co-Authors Nelly Wedyawati Sirilus Sirhi Sri Dewi Wahyundaru