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All Journal Jurnal Inovasi Pendidikan IPA Vidya Karya JIPF (Jurnal Ilmu Pendidikan Fisika) Jurnal Pijar MIPA Journal of Mathematics Science and Computer Education JAKBS PEDAMAS (Pengabdian Kepada Masyarakat) Moneter : Jurnal Ekonomi dan Keuangan
Desy Purwasih
Universitas Negeri Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences

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Students response toward development of e-module in physics material on respiratory system Desy Purwasih; Erfin Novianti; Jumadi Jumadi
Jurnal Pijar Mipa Vol. 17 No. 4 (2022): July 2022
Publisher : Department of Mathematics and Science Education, Faculty of Teacher Training and Education, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.433 KB) | DOI: 10.29303/jpm.v17i4.3466

Abstract

The aim is to determine the student's response to the Physics E-module material on the respiratory system. The type of research used is Research and Development (R&D). The number of samples was 31 students of class VIII Junior High School 1 Mantewe using the purposive sampling method. The data collection instrument was a student response questionnaire with aspects of perception, belief, and participation. The average results of each study were 3.6, 3.5, and 3.5. The overall average is 3.5, with a very good category. The results showed that all electronic modules were suitable for academic users, as evidenced by students' positive responses to the developed E-modules.
Students’ Responses to Guided Discovery Based-Worksheets in Physics Material on the Respiratory System Desy Purwasih; Jumadi Jumadi
Journal of Mathematics Science and Computer Education Vol 1, No 2 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.132 KB) | DOI: 10.20527/jmscedu.v1i2.4152

Abstract

This study aims to determine students' response in junior high school to the development of guided discovery-based worksheets. The type of the research is Research and Development (R&D). The sample used was 28 students of class VIII in Junior High School using purposive sampling. The data was collected by providing a previously validated student response questionnaire. Based on the results of data analysis, the average student response for each aspect in a row is 90.2%; 86.8%; 87.9%, with an average overall response of 88.3% with a very good category. The conclusion from this research, the worksheets can be used in learning, marked by the very good response of students to the developed guided discovery-based worksheets. 
Learning instructional using webbed models based on local potential "Pulau Kembang" to enhance ecological literacy skill Desy Purwasih; Insih Wilujeng; Vietgar Membalik; Suhandi Hasan
Jurnal Inovasi Pendidikan IPA Vol 8, No 2: Oktober 2022
Publisher : Faculty of Mathematics and Natural Sciences, Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jipi.v8i2.49288

Abstract

The research is developing a webbed integrated science learning model based on the local potential "Pulau Kembang" discovery learning (DL) model to improve ecological literacy skills. The purpose of this research is to produce a product that is feasible, practical, and effective for use in learning. The type of research is educational research design by adapting the Borg Gall development model, consisting of ten stages. Media experts, material experts, and practitioners conducted the feasibility assessment, totaling five people. The effectiveness was obtained from a limited trial with a pretest experimental design and a posttest control group design. There is one control class and one practical class with 49 students. The effectiveness analysis used the Analysis of Variance (ANOVA). The product practicality test provides a response questionnaire with a 4-Likert scale, totaling 27 statements. The results show that the average lesson plan is 1.00 in the excellent category, the student worksheets are on average 3.56 in the excellent category, the handout is on average 3.44 in the excellent category, and the assessment instrument with a V-Aiken value of 1.00 is in an excellent category. The results of the ANOVA test get a p-value 0.005 and an effect size of 0.171 in the large category. Practicality test with an average of 3.08 suitable type. Overall, it shows that the webbed integrated model of science learning instructional based on local potential "Pulau Kembang" is feasible and practical to use in learning.
Students’ Perception on Online Learning Experience During Pandemic (Covid-19) Misbah Misbah; Yasmine Khairunnisa; Dewi Dewantara; Surya Haryandi; Desy Purwasih; Nurlaela Muhammad; Khaerus Syahidi; Mohd Ali Ibrahim
JIPF (Jurnal Ilmu Pendidikan Fisika) Vol 8, No 1 (2023): January 2023
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jipf.v8i1.3312

Abstract

This study aimed to analyze students’ perception about their experience in online learning using blended learning in Physics course. The sample was 101 undergraduate students of Physics education who completed the questionnaire which consisted of 34 questions in Likert scale. The data were analyzed using a semi-explorative approach and the results showed that most of the students thought that the lecturer's teaching methods were good and supported by good facilities. However, students have many assignments and do not feel any improvement in skills. Generally, students' perceptions varied influenced by the Appropriate Workload Scale (AWS) and the Appropriate Assessment Scale (AAS) which were explained by 60.911% of the variation.
Bibliometric Analysis of Research Trends on Differentiated Learning In Merdeka Curriculum Muhdi Harto; Misbah Misbah; Desy Purwasih; Fadilah Umar; Nurlaela Muhammad
Vidya Karya Vol 38, No 1 (2023)
Publisher : FKIP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jvk.v38i1.16063

Abstract

This research employed bibliometric analysis which aimed to analyze differentiated learning research trends in the Merdeka Curriculum and visualize them. The database used was Google Scholar. Based on the search results with the keyword "differentiated learning" through Publish or Perish (PoP), 41 articles were obtained and then analyzed into 28 articles based on predetermined criteria. Vosviewer was used to visualize the data obtained. From the results of the analysis, it was found that publications on differentiated learning start from 2020-2023, and the number continues to increase every year. The articles analyzed came from accredited national journals Sinta 3, Sinta 4, Sinta 5, and national journals. In addition, ten authors with the highest number of citations were obtained. The findings of this research show that differentiated learning topics in 2023 and beyond can continue to develop in various fields both in research subjects, subjects, implementation or the influence of differentiated learning on teacher competence.
The Local Potential of "Kembang Island": A Contextual Study in Science Learning Desy Purwasih; Insih Wilujeng
Vidya Karya Vol 38, No 1 (2023)
Publisher : FKIP ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jvk.v38i1.16104

Abstract

Each region of Indonesia has a distinct characteristic that distinguishes it from the others. This distinctiveness has the potential to improve a region's economy. A region's local potential can be introduced through education by integrating local potential into learning, including science learning. In accordance with this, this study was conducted to analyze the concept of science based on the local potential of Kembang Island, to determine how to integrate the local potential of "Kembang Island" into science learning, and to determine the outcomes of the implementation of learning using local potential. The qualitative-descriptive study method was used. The instruments utilized for research were observation sheets and response questionnaires. The results indicate that Kembang Island's ecosystem material contains three scientific concepts: pollution, earth layers, and disasters. The fundamental competencies in the three materials are integrated into a webbed model with the theme "My Environment at Kembang Island Nature Park." The integration of local potential in learning took the form of lesson plans, student worksheets, handouts, and assessment instruments.
Pengaruh Temuan Kepatuhan, Tindak Lanjut Hasil Pemeriksaan Dan Temuan Sistem Pengendalian Internal Terhadap Opini Audit Laporan Keuangan (Studi Empiris BPK Perwakilan Provinsi Jambi Pada Kabupaten dan Kota di Provinsi Jambi Tahun 2019 - 2023) Kusmiati; Desy Purwasih
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This research was conducted to analyze the influence of Compliance, Follow-up on Audit Results Internal Control System Findings on Audit Opinions. The research was conducted in districts and cities in Jambi Province, the Financial Audit Agency (BPK) representing Jambi Province in 2019-2023. The methodology used is logistic regression because the dependent variable of the research is a dummy. Sample selection was carried out using a boring sampling method from secondary data in the form of Regency and City financial reports at the Representative BPK of Jambi Province with 5 years of observation, so that in total in this research there were 60 financial reports. Hypothesis testing was carried out using the Eviews series 12 application. The research results showed that partially the attendance findings had no effect on the audit opinion. Follow-up examination results have no effect on the audit opinion. The internal control system has no effect on the audit opinion. Simultaneously, these findings, follow-up audit results and internal control system findings influence the financial report audit opinion.
Pengaruh Aset Pajak Tangguhan Beban Pajak Tangguhan dan Kepemilikan Manajerial Terhadap Manajemen Laba: Studi empiris pada Perusahaan Manufaktur Consumer Non-Cyclical 2019-2024 Siti Aisyah Simamora; Desy Purwasih
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 2 (2025): April : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i2.1289

Abstract

Earnings management remains a critical topic in financial reporting, as it can mislead stakeholders and distort the actual financial performance of a company. This study aims to analyze and test the effect of deferred tax assets, deferred tax expenses, and managerial ownership on earnings management in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The motivation behind this research stems from the increasing concerns over the use of tax-related components and ownership structures as instruments in manipulating financial outcomes. The research employs a descriptive method with a quantitative approach, utilizing secondary data sourced from published financial statements and annual reports. The sample is selected through purposive sampling based on specific criteria, resulting in a total of 10 companies being analyzed. The analytical techniques applied include descriptive statistics, panel data regression, classical assumption tests, multiple linear regression, and hypothesis testing to ensure robust and valid results. The findings reveal that deferred tax assets do not significantly affect earnings management practices. In contrast, deferred tax expenses and managerial ownership are found to have a significant influence on earnings management. Furthermore, when tested simultaneously, deferred tax assets, deferred tax expenses, and managerial ownership collectively exhibit a significant effect on earnings management. These results imply that while not all tax-related variables influence earnings manipulation, certain components—particularly deferred tax expenses and ownership structure—play a pivotal role. This study contributes to the literature by providing empirical evidence on the relevance of tax accounting and governance mechanisms in shaping earnings quality.
PENINGKATAN KOMPETENSI UMKM DALAM MENYUSUN PEMBUKUAN SEDERHANA Handayani, Asih; Desy Purwasih
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 2 No. 02 (2024): MARET 2024
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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Abstract

Kurangnya informasi mengenai pencatatan transaksi keuangan seringkali menjadi masalah bagi pelaku usaha terutama UMKM. Hal ini berdampak pada sulitnya mengukur kinerja keuangan dan menghambat pengembangan usaha yang menggunakan dana hibah maupun pinjaman bank. IAI telah mengeluarkan SAK EMKM untuk membantu para pelaku usaha untuk membuat laporan keuangan secara sederhana namun memenuhi tetap memenuhi standar untuk mendapatkan pendanaan atau investasi tambahan dari pihak ketiga. Target PKM kami yaitu para pelaku usaha dari Asosiasi Pengusaha Pemula Sukses Indonesia (ASOPPSI) yang notabene masih awan dalam penyusunan laporan keuangan.
Co-Authors Dewi Dewantara Erfin Novianti Fadilah Umar Handayani, Asih Insih Wilujeng Jumadi Jumadi Jumadi Jumadi Khaerus Syahidi Kusmiati Misbah Misbah Mohd Ali Ibrahim Muhdi Harto Nurlaela Muhammad Siti Aisyah Simamora Suhandi Hasan Surya Haryandi Vietgar Membalik Yasmine Khairunnisa