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Proses Audit Atas Aset Biologis: Studi Kasus di PT Andini Agro Loka oleh KAP Kanaka Puradiredja Suhartono Ridwan, Achmad
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol 4 No 02 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.4750

Abstract

The audit of Biological Assets is a systematic examination to assess whether the biological assets reported by the company have been presented reasonably free from material misstatement in accordance with Indonesian Financial Accounting Standards (SAK). This apprenticeship report describes and discusses the process of conducting an audit of Biological Assets at PT AAL. The audit process starts with planning the audit, conducting the audit and reporting the audit. PT AAL is a company in the field of breeding and cattle fattening. The audit process was carried under the guidance of the Public Accounting Firm (KAP) Kanaka Puradiredja, Suhartono in accordance with the audit guidelines compiled by the KAP. Based on the audit process, that PT AAL has presented biological assets fairly in accordance with PSAK 69.
Analisis Pengaruh Komposisi Pegawai Dan Tarif Gaji Terhadap Belanja Pegawai Ridwan, Achmad; Rosihana, Athiy Dina; Saputra, Wawan; Pratiwi, Cindya Yunita
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol 5 No 01 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v5i01.6205

Abstract

The amount of employee expenditure burden in the State Budget (APBN) increases from year to year, the increase needs to be observed whether it is due to the rapid growth in the number of Civil Servants (PNS) or other causes such as recent government policies in terms of improving PNS income and welfare by adjusting PNS salary rates. This study aims to determine whether the increase in employee expenditure is more due to the increase in the number of PNS or PNS salary rates. The purpose of this study is to explain whether there is a significant influence between employee composition and salary rates on employee expenditure. This study is a quantitative study with statistical analysis. The data collection method used is through document and literature review methods, based on the source, the document is included in the secondary data category. The data testing method uses a normality test with the One-Sample Kolmogorov-Smirnov Test method. The data analysis method uses descriptive statistical analysis and hypothesis testing uses Multiple Linear Regression. Based on the results of the study with a significance level of 5%, the following conclusions were obtained: (1) There is a positive but insignificant influence between the number of PNS group I on employee expenditure; (2) There is a positive but insignificant influence between the number of PNS group II on employee expenditure; (3) There is a positive but not significant influence between the number of class III civil servants on employee expenditure; (4) There is a positive and significant influence between the number of class IV civil servants on employee expenditure; (5) There is a positive and significant influence between class I salary rates on employee expenditure; (6) There is a positive and significant influence between class II salary rates on employee expenditure; (7) There is a positive and significant influence between class III salary rates on employee expenditure; (8) There is a positive and significant influence between class IV salary rates on employee expenditure; (9) There is a positive but not significant influence between employee composition and salary rates; (10) There is a positive and significant influence on the number of class I civil servants, the number of class II civil servants, the number of class III civil servants, the number of class IV civil servants, class I salary rates, class II salary rates, class III salary rates and class IV salary rates together on employee expenditure.
ANALISIS MODEL MENTAL SISWA DALAM PENERAPAN MODEL PEMBELAJARAN LEARNING CYCLE 8E PADA MATERI HIDROLISIS GARAM Darmiyanti, Waskitarini; Rahmawati, Yuli; Kurniadewi, Fera; Ridwan, Achmad
Jurnal Riset Pendidikan Kimia (JRPK) Vol. 7 No. 1 (2017): Jurnal Riset Pendidikan Kimia (JRPK), Volume 7 Nomor 1 (2017)
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1221.897 KB) | DOI: 10.21009/JRPK.071.06

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This study aims to analyse the students’ mental model of students in SMA 42 Jakarta in the implementation of Learning Cycle 8E learning model on salt hydrolysis learning. This research was conducted in first semester of 2016/2017 academic year. There are 36 students of year XI in MIPA 5 was involved in the study. This qualitative research was conducted with the data collection of writing-drawing technique, in-depth interviews, classroom observation, student journal reflective. The Miles and Huberman data analysis was employed with quality standards of data reduction, display data, and verification. Class observation conducted before and after the learning Cycle 8E was implemented for understanding, the characteristics of students and classroom learning environment. The interview technique was conducted to have deep understanding the students’ mental model. The result showed that the students developed understanding on the concept of hydrolysis reaction process and pH of salt solution which were generated categories of understanding, not understanding, and misconception. The three categories are seen from the four stages of the learning Cycle 8E which are explore, elaborate, extend, and explain. students’ understanding and mental model development are influenced by the learning environment and prior knowledge. This model also has developed students’ soft skills of empathy communication, critical thinking and collaboration skills. Keyword: Chemistry Education, Mental Model, Salt Hydrolysis, Learning Cycle 8E
Hubungan antara Pemahaman Konsep dengan Beban Kognitif Siswa pada Materi Hidrolisis Garam Sabilla, Zahara; Ridwan, Achmad; Yusmaniar, Yusmaniar
Jurnal Riset Pendidikan Kimia (JRPK) Vol. 9 No. 1 (2019): Jurnal Riset Pendidikan Kimia (JRPK), Volume 9 Nomor 1 (2019)
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.99 KB) | DOI: 10.21009/JRPK.091.06

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This purpose of this study is to determine the relationship between cognitive load and understanding students' concepts in salt hydrolysis material. The subjects were 96 students of class XI MIA 1, XI MIA 6 and XI MIA 7 at SMAN 2 Cibinong. Research conducted based on the problem of a person's ability to receive and process information that exceeds the required memory capacity will increase cognitive load. The method used in this study is descriptive correlational. The results of the hypothesis with Spearman Rank obtained a significant negative relationship for salt hydrolysis material, so it can be concluded that low cognitive load will generate a high understanding of concepts. Keywords: Cognitive load, concept understanding, hydrolysis of the salt
Analisis Penggunaan Antibiotika pada Pasien Penyakit Dalam di RSUD Dr. H. Slamet Martodirdjo Pamekasan dengan Metode ATC/DDD Ridwan, Achmad; Narulita, Lisa; Widyadi, Elvan Dwi; Suharjono, Suharjono
JSFK (Jurnal Sains Farmasi & Klinis) Vol 6 No 3 (2019): J Sains Farm Klin 6(3), Desember 2019
Publisher : Fakultas Farmasi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jsfk.6.3.237-242.2019

Abstract

Resistensi antimikroba (AMR) merupakan masalah kesehatan yang mendunia. Resistensi tidak dapat dihilangkan namun dapat diperlambat dengan cara menggunakan antibiotika secara bijak. Salah satu cara yang dapat dilakukan untuk menanggulangi resistensi antimikroba dengan melakukan evaluasi penggunaan antibiotika baik secara kuantitatif maupun kualitatif. Tujuan penelitian ini adalah untuk mengetahui pola penggunaan antibiotika pada pasien ilmu  penyakit dalam RSUD Dr. H. Slamet Martodirdjo Pamekasan selama periode Januari-Maret 2019. Penelitian ini merupakan penelitian deskriptif-analitik (cross-sectional) dengan pengambilan data secara retrospektif serta jumlah sampel 482 pasien yang selanjutnya dianalisis menggunakan metode ATC dan DDD. Hasil penelitian menunjukkan nilai total DDD pemakaian antibiotika adalah 76,03/100 patient-days dengan total LOS pasien adalah 2270 hari. Penggunaan antibiotika tertinggi adalah ceftriaxone 37,56/100 patient-days, ciprofloxacin 25,78/100 patient-days, dan levofloxacin 6,05/100 patient-days. Golongan antibiotika yang masuk ke dalam segmen DU 90% yaitu ceftriaxone, ciprofloxacin, dan levofloxacin, sehingga harus dipantau penggunaannya karena berpotensi pada risiko resistensi. Kedepan perlu dilakukan penelitian lanjutan terkait evaluasi kualitas penggunaan antibiotika, serta dilakukan intervensi yang tepat untuk meningkatkan penggunaan antibiotika secara bijak dengan harapan dapat menekan angka resistensi antibiotika.
Exploration of the Validity of the Moral Competency Inventory Instrument: Analysis of Validation Methods from Various Studies Nurcahya, Fikri; Riyadi, Riyadi; Ridwan, Achmad
Jurnal Evaluasi dan Pembelajaran Vol 7 No 1 (2025)
Publisher : STKIP Al Islam Tunas Bangsa dan HEPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52647/jep.v7i1.236

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This study explores the validity of the Moral Competency Inventory (MCI) as a moral intelligence measurement instrument applied across cultural contexts. Based on a literature review of several studies, this study highlights the strengths, variations, and gaps in the validity of the MCI. The findings indicate that in general, the MCI has good validity in terms of internal structure and content, with four main dimensions of integrity, responsibility, compassion, and forgiveness being relatively stable across cultures. However, the adaptation of the MCI in different cultural contexts results in variations in the response process and the influence of demographic factors, such as age, gender, and cultural background. In addition, several studies show inconsistencies in the convergent and discriminant validity of the MCI, especially in relation to local instruments measuring morality. These gaps indicate the need for further research on the social impact of the use of the MCI across cultures. This study recommends cultural and linguistic adjustments in the future development of the MCI to improve the validity of this instrument as a universal moral intelligence measurement tool.
STUDI PERBANDINGAN KURIKULUM PENDIDIKAN SAINS INDONESIA DENGAN AUSTRALIA Barkah, Eka; Jovianto, Andrean; Muktiningsi, Muktiningsi; Ridwan, Achmad
Jurnal Kajian Pembelajaran dan Keilmuan Vol 9, No 1 (2025): APRIL 2025
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jurnalkpk.v9i1.91116

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Science education has an important role in preparing young people with relevant knowledge and skills to face global challenges in the 21st century. In its implementation, Indonesia and Australia have several similarities and differences in aspects of its implementation. This article explores the comparison between science curricula in Indonesia and Australia, focusing on structure, approaches, and learning objectives. Indonesia's Kurikulum Merdeka is designed to integrate local values such as Pancasila through project-based approaches, while the Australian Curriculum prioritizes inquiry-based learning with a focus on global innovation and sustainability. This study employs a qualitative literature review method to identify the similarities and differences between the two curricula. Similarities include an emphasis on scientific literacy, the integration of technology in learning, and contextual approaches linking content to real-life applications. Significant differences lie in curriculum structure, implementation flexibility, and periodic updates. The study highlights that both curricula possess unique strengths that can complement each other to improve the quality of science education at global level. This article offers valuable insights for educators and policymakers in developing adaptive and relevant curricula for modern challenges.
STUDI DESKRIPTIF KUALITATIF : ANALISIS PERBANDINGAN ANTARA SISTEM PENDIDIKAN AMERIKA SERIKAT DAN INDONESIA Susilo, Ahmad Dwi; Annisa, Cindy Ermintia; Azizah, Siti; Nurjayadi, Muktiningsih; Ridwan, Achmad
Jurnal Kajian Pembelajaran dan Keilmuan Vol 9, No 1 (2025): APRIL 2025
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jurnalkpk.v9i1.89372

Abstract

Education is an important part of a person's life. Through education a person can gain knowledge about morals, science, character, and other things that are important for social and state life. Each country has its own standards in providing education to its citizens. The purpose of writing this article is to make a comparison between education standards in Indonesia and the United States, especially in the state of California. The research method used is literature research. This study looked at several previous research studies and the standards applied in the two countries. Data analysis was conducted using qualitative descriptive techniques. Education standards in Indonesia and the United States-California are different. This can be seen from the different standards and outcomes. In the curriculum, Indonesia has a centralized curriculum which at the basic education level consists of 10 subjects plus local content. Whereas in the United States the basic education curriculum prioritizes soft skills with 4 general subjects that are derived in the form of sub-subjects. However, both the United States-California and Indonesia try to implement the best education standards according to the capabilities of the citizens and the characteristics of each country.
Rancang Bangun Sistem Rekomendasi Buku Berbasis Item-Based Collaborative Filtering Menggunakan Algoritma K-Nearest Neighbors Saputra, Vernanda Sam; Ridwan, Achmad; Pratama, Taftazani Ghazi
Jurnal Sistem Informasi, Teknologi Informatika dan Komputer Volume 15 No 2, Januari Tahun 2025
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/justit.15.2.325 – 331

Abstract

Penelitian ini bertujuan untuk merancang dan mengembangkan sistem rekomendasi buku dengan metode item-based collaborative filtering menggunakan algoritma K-Nearest Neighbors. Algoritma K-Nearest Neighbors dipilih karena K-Nearest Neighbors memiliki kemampuan dalam mengukur kesamaan antar item berdasarkan perhitungan jarak, sehingga menghasilkan rekomendasi yang relevan bagi pengguna. Menggunakan metode yang melibatkan pengolahan data rating pengguna terhadap buku, diikuti dengan pembentukan model menggunakan pendekatan item-based untuk menemukan buku-buku yang serupa. Pengujian model dilakukan menggunakan teknik cross-validation dengan evaluasi metrik Root Mean Square Error dan Mean Absolute Error untuk mengukur akurasi rekomendasi. Dari penelitian ini, hasil pengujian menunjukkan bahwa model yang diusulkan memiliki tingkat akurasi yang baik, dengan nilai rata-rata RMSE sebesar 0.8191 dan MAE sebesar 0.6235. Sistem ini diharapkan dapat meningkatkan pengalaman pengguna dalam menemukan buku-buku yang sesuai dengan preferensi pengguna, serta memberikan kontribusi signifikan dalam pengembangan sistem rekomendasi berbasis machine learning
Analisa Pengendalian Kualitas Produk Dengan Metode Six Sigma PT. XYZ Ahmad, Saiful; Hakim, Cikita Berlian; Ridwan, Achmad; Firmansyah, Nunung Agus; Hana, Fida Maisa; Muadzah, Muadzah
Metode : Jurnal Teknik Industri Vol. 11 No. 1 (2025): Jurnal Metode
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/mt.v11i1.4228

Abstract

PT XYZ. Is an industrial company that produces galvalume toilet doors. August 2024. Successfully produced 11,147 non-coloring galvalume doors and 1,645 existing defective products. These problems are caused by a variety of factors including machines, people, and materials. To overcome this problem, the Six Sigma method was integrated with the DMAIC approach. The aim of this approach is to identify the causes of defects and provide solutions and preventive measures to reduce the occurrence of defective products. Types with broken rivets 49.06%, fast frame coming off 19.88%, loose 11.00%, loose 5.11%, black scratches 2.86%, rivets not up to 2.55%, brand, rust & scratches 2.43%, brands & scratches 1.52%, length 1.46%, dents & loose 1.22%, stains & scratches 0.97%, tilted 0.36%, black stains 0.30%, poor installation 0.30%, loose & loose connections 0.30%, scratches & dents 0.18%, rusted 0.12%, rust & scratches 0.12%, dents 0.12%, loose connections 0.06%, reversed 0.06%. Broken rivets are the most common cause of product defects. PT. XYZ. Measured using defects per million occurrences (DPMO) and shows that the quality of the door product is at a sigma level of 6.030 and a DPMO value of 4.676. Factors include galvalume and rivet nails that do not meet production standards, as well as worker negligence during the production process. Based on these findings, several suggestions were put forward, including the need for a control list to check good and bad raw materials.
Co-Authors Abdillah, Nur Afriadi, Bambang Agung Prabowo Agung Prihandono Agung, Eka Adnan Ahmad, Nurul Qomariyah Ahmad, Saiful Aman, Syahrial Andy Wahyu Hermanto, Andy Wahyu Anita Nur Lely, Anita Nur Annisa, Cindy Ermintia Arlinwibowo, Janu Astika Tafrikul Khafidhoh, Astika Tafrikul Athiy Dina Rosihana Athoillah, Mohamad Anton Awaluddin Tjalla Barkah, Eka Cahyani, Septia Dwi Cikita Berlian Hakim Darmiyanti, Waskitarini Delima Sitanggang, Delima Diana Laily Fithri Eko Widodo Febri Dwi Anto, Febri Dwi Firmansyah, Nunung Agus GHAZI PRATAMA, TAFTAZANI Ginting, Riski Titian Hana, Fida Maisa Hanifiyah, Izzatu Al Heri Pramono Putro, Heri Pramono Himayati, Ade Ima Afifa HS, Christnatalis Ibnu Salman, Ibnu Iva Sarifah Josua, Dian Pertiwi Jovianto, Andrean Jubaedah, Dedah Jubaedah, Lilis Judijanto, Loso Junirianto, Eko Komarudin Komarudin Kuncoro, Ignasius Dwi Kurniadewi, Fera Lanasari, Rossy Legiran Legiran Libriansyah Ludmilla, Rafika Madewi, Astuti Manday, Dhanny Rukmana Maricar, Hudzaifah Muhammad Merrydian, Siska Miharja, Muhammad Najamuddin Dwi Muadzah, Muadzah Muhammad Najamuddin Dwi Miharja Muktiningsi, Muktiningsi Muktiningsih Nurjayadi Nadia Dwi Irmadiani Narulita, Lisa Nasution, Edwin Sugesti Nugraheni, Ariyanti Sri Nugroho, Soma Setiawan Ponco Nurcahya, Fikri NURHIDAYATI, SAFITRI Nuridayanti, Nuridayanti Octiva, Cut Susan Perangin Angin, Despaleri Pratama, Taftazani Ghazi Pratiwi, Cindya Yunita Pribadi, Januar Puspitaningtyas, Dyah Ayu Ramadhan, Fitri Nur Ramadhan, M. Irfan Rini, Indah Mustika Riyadi Riyadi Rizky Maulana, Rizky Rochmad Winarso Rohima , Azizah Aulia Rully Astri Hildayati Sabilla, Zahara Sam Saputra, Vernanda Saputra, Vernanda Sam Setiadi, Sandi Setiawan Ponco Nugroho, Soma Siregar, Saut Dohot Siti Azizah Soma Setiawan Ponco Nugroho Sudarmoyo, Dhadhang Tri Sugeng Priyanto, Sugeng Suharjono, Suharjono Suprapto Suprapto Susanti, Diah Ayu Susilo, Ahmad Dwi Tengku Riza Zarzani N Togar Timoteus Gultom Trihadi Prasetya, Trihadi Ully Muzakir Utami, Eli Wahyu Budiarto, Balla Wahyu Sri Astutik Wardani Rahayu Wawan Saputra Widyadi, Elvan Dwi Wijaya, Dedy Achmat Yennimar, Yennimar Yuli Rahmawati Yunida, Helvy Yunita Nita Yunus Mustaqim, Yunus Yusmaniar Yusmaniar Yuyun dwi astutik, Yuyun dwi