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All Journal Coding: Jurnal Komputer dan Aplikasi Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Prosiding Forum Studi Transportasi Antar Perguruan Tinggi JURNAL PENDIDIKAN TAMBUSAI Unistek: Jurnal Pendidikan dan Aplikasi Industri Jurnal Teknik Industri Terintegrasi (JUTIN) Journal of Industrial Engineering and Operation Management (JIEOM) MURHUM : JURNAL PENDIDIKAN ANAK USIA DINI Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Bioscientist : Jurnal Ilmiah Biologi Journal of Science and Science Education (JoSSEd) Proceeding International Seminar of Islamic Studies Journal of Education Research Jurnal El-Thawalib Journal of Innovation in Management, Accounting and Business Worksheet : Jurnal Akuntansi Al-Irsyad: Journal of Education Science Jurnal Multidisiplin West Science BIO-CONS: Jurnal Biologi dan Konservasi Jurnal Pendidikan Non formal Jurnal Pengabdian Masyarakat dan Riset Pendidikan JFARM (Jurnal Farmasi) Sama Jiva Jnanam (International Journal of Social Studies) Jurnal Pustaka Cendekia Pendidikan Jurnal El-Thawalib
Riska Wulandari, Riska
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Social Sciences Transportation Other

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DIGITAL TRANSFORMATION COMPETITIVE ADVANTAGE OF MSMES THROUGH E-COMMERCE IN INDONESIA: A CONCEPTUAL STUDY Wulandari, Riska; Kristina, Ni Made Rai; Widiari, Putu Ayu Ossi; Premananda, Luh Putu Uttari; Krisdayanthi, Astrid; Wirawan, I Komang Adi Satrya
International Journal of Social Studies Vol. 3 No. 2 (2025): Vol. 3 No. 2 2025
Publisher : Fakultas Dharma Duta UHN IGB Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/ijoss.v3i2.5624

Abstract

This study examines how digital transformation through e-commerce can be a competitive advantage for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Based on literature studies and secondary data from 2020–2025, the results indicate that e-commerce plays a key role in expanding markets, increasing efficiency, and strengthening brand image. However, challenges such as low digital literacy, infrastructure inequality, and cybersecurity risks remain. The success of digital transformation is influenced by internal readiness, managerial support, and collaboration with digital platforms. Using the Technology-Organization-Environment (TOE) framework and Dynamic Capability Theory, this study concludes that inclusive and adaptive digital transformation, accompanied by policy support and cross-sector collaboration, is crucial for realizing a resilient and competitive Indonesian digital economy.
PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN PENURUNAN TARIF PAJAK PP NO 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS UMKM MAKANAN DAN MINUMAN DI LUBUK PAKAM) Wulandari, Riska; Jayusman, Sri Fitria; Wibowo, Muhammad Rizaldy; Wirananda, Henny Andriyani
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7301

Abstract

This study aims to analyze the influence of tax understanding, taxpayer awareness, and tax rate reductions based on Government Regulation No. 23 of 2018 on taxpayer compliance of MSMEs in the food and beverage sector in Lubuk Pakam. The research method used is a quantitative approach with data collection techniques through questionnaires. The research sample consisted of 70 respondents who were MSMEs in the food and beverage sector in Lubuk Pakam. Data analysis was conducted using multiple linear regression analysis with SPSS software, including validity tests, reliability tests, classical assumption tests, and hypothesis tests (t-test, F-test, and coefficient of determination). The results show that tax understanding, taxpayer awareness, and tax rate reductions based on Government Regulation No. 23 of 2018 have a positive and significant effect on taxpayer compliance. These findings indicate that increasing tax understanding and taxpayer awareness, as well as the implementation of tax rate reduction policies, can encourage taxpayer compliance levels of MSMEs in the food and beverage sector in Lubuk Pakam. This study provides encouragement for the tax authorities to continue improving tax education and optimizing the implementation of tax rate policies that support MSME growth.
Sistem Pemilah Buah Jeruk Pontianak Berdasarkan Warna Kulit Buah Berbasis Mikrokontroler Wulandari, Riska; Hidayati, Rahmi; Suhardi, Suhardi
Coding: Jurnal Komputer dan Aplikasi Vol 13, No 3 (2025): Edisi Desember 2025
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/coding.v13i3.97257

Abstract

Buah Jeruk Pontianak merupakan salah satu komoditas unggulan hortikultura di Kota Pontianak karena dikenal memiliki cita rasa khas, yaitu manis dengan sedikit asam. Meskipun memiliki popularitas tinggi di pasar lokal maupun ekspor, proses pemilahan kualitas tingkat kematangan buah jeruk Pontianak masih banyak dilakukan secara manual dengan mengandalkan pengamatan visual terhadap warna, pori-pori, dan kondisi kulit. Metode manual ini memerlukan waktu yang lama, bersifat subjektif, serta memiliki tingkat akurasi yang rendah. Padahal, keseragaman warna kulit buah merupakan salah satu standar penting dalam memenuhi permintaan pasar ekspor dan swalayan. Dalam penelitian ini dikembangkan sistem pemilahan kualitas jeruk Pontianak berdasarkan warna kulitnya. Sistem ini menggunakan sensor warna TCS3200 untuk mendeteksi warna pada jeruk Pontianak, dengan Arduino Mega 2560 sebagai pengendali utama. Perangkat keras yang digunakan terdiri atas LED COB, tiga buah motor servo, konveyor, dan LCD. Hasil pengujian menggunakan 90 buah jeruk untuk setiap kategori tingkat kematangan, yaitu hijau (mentah), hijau kekuningan (setengah matang), dan kuning (matang), menunjukkan bahwa tingkat akurasi pemilahan menggunakan sensor warna TCS3200 mencapai 83,33%. Kata kunci—Jeruk Pontianak, Tingkat Kematangan, Pemilahan, Sensor Warna TCS3200, Arduino Mega 2560
Analisis Proses Penyimpanan Barang Kosmetik di Gudang Radysa Cosmetic Wulandari, Riska; Gultom, Lisa Desniar; Damanik, Kesia Prentina; Karo, Yenisa Putri Br.; Karo, Artha Putri Br.
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk menganalisis proses penyimpanan barang kosmetik di Gudang Radysa Cosmetic, mulai dari penerimaan, penataan, hingga pengelolaan stok barang. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif yang menggambarkan kondisi sebenarnya di lapangan melalui observasi, wawancara, dan dokumentasi. Proses penyimpanan di Gudang Radysa Cosmetic dilakukan secara sistematis melalui tahapan pemeriksaan barang, pencatatan menggunakan sistem barcode, serta penataan di rak penyimpanan. Sistem penyimpanan yang digunakan adalah drive-through rack yang memungkinkan pemanfaatan ruang secara efisien, sementara metode penyimpanan yang diterapkan yaitu First In, First Out (FIFO) untuk menjaga rotasi stok dan mencegah produk kedaluwarsa. Penerapan barcode system mendukung efisiensi kerja dengan mempercepat proses pencatatan dan meminimalkan kesalahan manusia. Meskipun fasilitas gudang belum dilengkapi sistem pengatur suhu atau sirkulasi udara otomatis, kebersihan dan kerapian area penyimpanan tetap terjaga dengan baik, sehingga kualitas produk dapat dipertahankan selama masa penyimpanan. Hasil penelitian menunjukkan bahwa sistem dan metode penyimpanan yang diterapkan telah berjalan cukup efektif dan efisien, meskipun masih terdapat kendala seperti ketergantungan terhadap pasokan listrik yang dapat menghambat kegiatan operasional saat terjadi pemadaman.
Keragaman Koloni Jamur Mikroskopis pada Rizosfer Tanaman Citrus Nobilis di Kawasan Agrowisata Karang Bunga Barito Kuala Wulandari, Riska; Ajizah, Aulia; Noorhidayati, Noorhidayati
BIO-CONS : Jurnal Biologi dan Konservasi Vol. 7 No. 2 (2025): BIO-CONS: Jurnal Biologi dan Konservasi
Publisher : PROGRAM STUDI PENDIDIKAN BIOLOGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/biocons.v7i2.2496

Abstract

Rizosfer menjadi dasar ideal untuk kehidupan mikroba tanah di daerah sekitar perakaran tanaman. Penelitian ini memiliki tujuan untuk mendeskripsikan keragaman koloni jamur mikroskopis pada rizosfer pada tanaman Citrus nobilis di Agrowisata Desa Karang Bunga Kabupaten Barito Kuala. Penelitian mengacu berdasarkan pendekatan kualitatif dengan jenis penelitian deskriptif. Penelitian ini terdiri dari beberapa tahapan yaitu tahap persiapan, pelaksanaan, dan analisis data. Hasil keragaman koloni jamur yang didapatkan kemudian diidentifikasi berdasarkan literatur mengenai sifat-sifat koloni jamur mikroskopis. Hasil penelitian ditemukan 8 (delapan) jenis koloni jamur mikroskopis yang tumbuh pada medium yang memiliki karakteristik berbeda.  
Development of a HOTS-Based Ethnomathematics Module of the Sasambo Tribe on Spatial Geometry for Elementary School Students Istiningsih, Siti; Dewi, Nurul Kemala; Erfan, Muhammad; Wulandari, Riska; Herlina
Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 12 No. 1 (2026): March (IN PRESS)
Publisher : LPPM Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v12i1.17112

Abstract

This study aims to develop a valid and practical HOTS-based ethnomathematics module rooted in the cultural context of the Sasambo Tribe to enhance elementary school students' understanding of spatial geometry. The module demonstrates how cultural contexts can make abstract mathematical concepts more concrete and engaging, providing a model for integrating local wisdom into the national curriculum. The study employed a Research and Development (R&D) method using the ADDIE (Analysis, Design, Development, Implementation, Evaluation) model. Quantitative data were analyzed using descriptive statistical techniques, with percentage scores calculated for each instrument. Qualitative data in the form of suggestions and comments from validators, students, and teachers were analyzed thematically to inform revisions at each stage. The validity test results indicated media validation at 92.4% and material validation at 94%, both categorized as highly valid. In the practicality test, the module achieved 92% in the small-group trial and 96.2% in the large-group trial based on student assessments, while teachers’ evaluations reached 100%, indicating a highly practical classification. The findings revealed that integrating Sasambo ethnomathematics with a HOTS approach increased student engagement in learning. The study concludes that the developed module meets the criteria of high validity and practicality and is suitable for use as an alternative teaching material in elementary mathematics instruction. Its structured design facilitates straightforward implementation by teachers, enhancing cultural relevance and fostering critical thinking skills in the classroom.
Co-Authors ', Rasmiwetti ', Susilawati Ahmad Rifai amelia, bela Artha Putri Br Karo Astuti - Aulia Ajizah Batrisya, Amira Cantik, Bella Koes Paulina Damanik, Kesia Prentina Dewi, Mutiara Permata Puspita Dewi, Nurul Kemala Dian Novita Fachry Abda El Rahman Fadilla A.P, Nur Febrina Annisa Fithri, Fauza Gultom, Lisa Desniar Gustaliza, Resma Bintani Harefa, Ribka Herlina Karo, Yenisa Putri Br. Kelvin Kelvin Krisdayanthi, Astrid Kristina, Ni Made Rai Kurniawan, M. Ilham Lensari, Delfy Lestari, Gita Lubis, Mega Yuliana Luthfillah, Nuruzahra Maksum, Apid Hapid MEGA NURRIZALIA, MEGA Muhammad Erfan, Muhammad Musthofa, Mohammad Dendy Ningrum, Putri Puspita Noorhidayati Noorhidayati Novia Rahmawati Nugraha, Asep Erik NUR AENI Nurul Azizah, Fahriza Pratimaratri, Uning Premananda, Luh Putu Uttari Putri Setianingsih, Hesti Rahmad, Beni Rahmi Hidayati Rifkah Ansyarif, Azmalaeni sahira, vivi Sari, Chyntia Kemala Satriani, llmi Sattuang, Herlina Shofiyanti Nur Zuama Sianturi, Risbon Silvia, Danisa Rada Siska Desy Fatmaryanti Sita Awalunisah Siti Aisyah Siti Istiningsih, Siti Sri Fitria Jayusman Sri Magfirah HS Suhardi Suhardi Sutrisno, Sutrisno Syamsuddin, Basili Nabil Telussa, Kenneth Sebastian Wati, Evy Ratna Kartika Wibowo, Muhammad Rizaldy Widiari, Putu Ayu Ossi Wirananda, Henny Andriyani Wirawan, I Komang Adi Satrya Yansyah, Deri Zakiyyah, Heti Zulfah Zulfah