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Kinerja manajerial: Peranan strategic management accounting dan pengaruh intelektual capital terhadap kinerja keuangan Lestari, Fitri; De Han, Nikita Yasmin; Kurnianingsih, Heny Triastuti
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

This research aims to review the role of management accounting strategies and the impact of intelektual capital strategies on financial performance results. The data we currently use is still the result of research from 23 accounting journals that the author has read. In order to produce more accurate data, we will add reviews of previous accounting journals. The results of this research indicate that strategic management accounting that uses intelektual capital has important implications for financial performance in both goods and services companies.
THE DEVELOPMENT OF A PICTIONARY GAME USING IBIS PAINTX IN LEARNING ENGLISH VOCABULARY FOR SEVENTH GRADE Lestari, Fitri; Anggraini , Dian; Zuniati, Mai
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.27497

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana tanggapan siswa sebelum dan sesudah menggunakan Pictionary game menggunakan ibis paintX pada pembelajaran kosa kata dan untuk memudahkan siswa dalam menghafal kosa kata bahasa inggris melalui pictionary game menggunakan Ibis PaintX pada kelas tujuh MTS Al-Hidayah Lampung Tengah yang terdiri dari 15 siswa. Data di kumpulkan menggunakan Wawancara dan angket. Pengembangan pictionary game menggunakan Ibis paintX ini menggunakan metode penelitian research and development (R&D). Tahapan pengembangan yang dilakukan pada penelitian ini yaitu ADDIE atau yang dikenal dengan analysis, design, development, implementation and evaluation.Pengembangan produk divalidasi oleh dua ahli yaitu ahli materi dan ahli media.Hasil penelitian pengembangan ini berupa produk multimedia pictionary game menggunakan Ibis paintX,Keseluruhan hasil validasi menunjukkan hasil yang baik yaitu memperoleh kategori sangat layak dengan rincian: Ahli materi mendapatkan nilai 97,5%, ahli media mendapatkan nilai 87,25%.Dari data yang sudah di analisis dapat di simpulkan bahwa metode permainan pictionary game menggunakan Ibis PaintX dapat membantu siswa dalam penguasaan kosa kata bahasa inggris.1
Analisis Nilai Tambah Aneka Olahan Bubuk Kopi Robusta Berbasis Industri Rumah Tangga (Kecamatan Pagaralam Utara, Kota Pagaralam) lestari, fitri; Maryadi, Maryadi; Adriani, Dessy
Paradigma Agribisnis Vol 3 No 2 (2021): Paradigma Agribisnis
Publisher : lembaga penelitian universitas swadaya gunung jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jpa.v3i2.4951

Abstract

Industri rumah tangga pengolahan biji kopi robusta asli dan biji kopi robusta luwak dapat meningkatkan nilai tambahya. Tujuan dari penelitian ini adalah untuk mengetahui rangkaian kegiatan teknis, pendapatan pengolah, nilai tambah yang diperoleh dari pengolahan biji kopi robusta juga strategi pengembangan usaha pengolahan bubuk kopi robusta asli dan bubuk kopi robusta luwak di Kecamatan Pagaralam Utara, Kota Pagaralam. Data yang terkumpul dianalisis dengan persamaan pendapatan dan analisis nilai tambah metode hayami. Hasil penelitian menunjukan rata-rata hasil pendapatan pengolah adalah Rp. 54.442.633,70.- dengan presentase nilai tambah 20,92 %, termasuk dalam rasio nilai tambah sedang untuk kopi robusta asli, untuk pengolah kopi robusta luwak pendapatannya adalah Rp.25.047.175,95.- dengan presentase nilai tambah 44,83 %, artinya termasuk dalam rasio nilai tambah tinggi. Berdasarkan analisis SWOT didapatkan hasil, yaitu :Strategi SO, yaitu mempertahankan kualitas dan keaslian kopi guna memenuhi standar  gaya hidup modern dan memanfaatkan ketersediaan bahan baku yang ada untuk memenuhi permintaan konsumen.Strategi ST, yaitu Peningkatan kualitas dan keaslian produk dapat dijadikan senjata untuk mengalahkan pesaing.Strategi WO yaitu, memanfaatkan perkembangan teknologi untuk menjaga kualitas produk.Strategi WT yaitu, Pemanfaatan teknologi yang baik dan tepat. Kata Kunci : Industri Rumah Tangga, Kopi robusta, Pendapatan, Nilai Tambah, Analisis SWOT   
TECHNOLOGY READINESS PROFILING OF SMES WITH K-MEANS CLUSTERING IN BANDUNG, INDONESIA : Technology Readiness Profiling of SMEs With K-Means Clustering in Bandung, Indonesia Lestari, Resanti; Lestari, Fitri; Saptiyanto, Nessa Deragia; daffansyah, Chasano
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v4i2.221

Abstract

This study profiles and segments the Technology Readiness Level (TRL) of Micro, Small, and Medium Enterprises (SMEs) in Greater Bandung, Indonesia, using the Technology Readiness Index (TRI) framework. A quantitative, cross-sectional survey was conducted with 171 SME owners across Bandung City, Cimahi City, Bandung Regency, West Bandung Regency, and Sumedang Regency. The TRI framework comprises four dimensions: optimism, innovativeness, discomfort, and insecurity. Data analysis was carried out in two stages: descriptive statistics to examine the overall pattern of technology readiness, and K-Means clustering to identify distinct TRL profiles among SMEs. The K-Means analysis revealed three readiness clusters: High Readiness (34.5%), characterised by high optimism and innovativeness with extensive technology adoption; Moderate Readiness (41.5%), showing partial digital integration and moderate confidence; and Low Readiness (24.0%), dominated by high discomfort and insecurity. One-way ANOVA confirmed significant differences in TRL scores across clusters (p < 0.001). The findings indicate that SME readiness is heterogeneous even within a single metropolitan area, requiring differentiated policy approaches. High readiness SMEs may benefit from advanced digital ecosystem integration, moderate readiness firms need targeted capacity building, and low readiness firms require foundational digital literacy support. The use of K-Means profiling provides a practical and replicable approach for identifying readiness patterns in diverse contexts. This study contributes to the literature on digital adoption in developing economies and offers actionable insights for policymakers and industry stakeholders in designing targeted digitalisation programs. Keywords: Technology Readiness Level, Technology Readiness Index, SMEs, Entrepreneurship, K-Means Clustering, Bandung.
Pemberdayaan Kelompok Tani Desa Tongkok Untuk Meningkatkan Keterampilan Melalui Produksi Bioetanol Dari Ampas Kopi lovisia, endang; Syabawaihi, Syabawaihi; Lestari, Fitri
Jurnal Mandala Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Mandala Pengabdian Masyarakat
Publisher : Progran Studi Farmasi Universitas Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35311/jmpm.v6i2.720

Abstract

This community service activity aims to improve the skills of 18 members of the farmers’ group in Tongkok Village, Lahat Regency, in utilizing coffee husk waste as a raw material for renewable energy in the form of bioethanol. The implementation methods include socialization, technical training, and evaluation through pre-test and post-test questionnaires to measure participants’ skill improvement. From 70 kg of dried coffee husk waste, the fermentation process and three-stage distillation produced approximately 5 liters of bioethanol with an ethanol content of around 70%, which has the potential to be used as an alternative household-scale energy source. The skill evaluation results show that 83% of the participants are in the high category based on the skill interpretation table, indicating that they have successfully mastered the skills required for bioethanol production. Thus, this activity has effectively improved the community’s ability to process coffee husk waste into a valuable product.
SWOT Strategy Analysis of the Robusta Coffee Processing Business of the Air Lanang Coffee MSME in Rejang Lebong Regency Aulia, Maranggi; Wakarandi , Rolinly; Sudarma , Rahmad; Arborea , Alvira Dewi; Reflis, Reflis; Lestari, Fitri
JALOW | Journal of Agribusiness and Local Wisdom Vol. 9 No. 1 (2026): Journal of Agribusiness and Local Wisdom
Publisher : Program Studi Agribisnis bekerja sama dengan PERHEPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jalow.v9i1.50255

Abstract

This study aims to analyze internal and external factors influencing the development of Air Lanang Coffee's MSMEs and formulate appropriate strategies through a SWOT analysis approach. The research method used a qualitative approach with a purposive sampling technique, in which MSME owners were selected as the main respondents. Data were collected through interviews, observations, and document reviews. The results showed that MSMEs have strengths in the form of full control of the production process, adequate equipment facilities, and access to quality raw materials from local farmers. Weaknesses found include limited product diversification, unstable raw material quality, and low digital promotion. External opportunities include increasing coffee consumption, the development of digital marketing, partnerships with farmers, and the potential for coffee educational tourism. Meanwhile, threats come from coffee price fluctuations, MSME competition, quality regulations, and changes in consumer preferences. The SWOT analysis resulted in development strategies based on SO, WO, ST, and WT that can be directed to increase MSME competitiveness. Keywords: Coffee MSME, SWOT Analysis, Development Strategy, Air Lanang Coffee
METODE GURU BK DALAM MENGATASI PROBLEM PENYESUAIAN DIRI PADA ANAK BERKEBUTUHAN KHUSUS Lestari, Fitri
INKLUSI Vol. 2 No. 2 (2015)
Publisher : PLD UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.531 KB) | DOI: 10.14421/ijds.2206

Abstract

Penelitian ini bertujuan untuk mengetahui serta menjelaskan metode yang dilakukan guru BK dalam mengatasi problem penyesuaian diri pada sisiwa tunarungu SD LB di SLB Purwokerto. Penelitian ini merupakan penelitian lapangan dengan jenis penelitian kualitatif (studi kasus). Subjek penelitiannya kepala sekolah, guru BK, dan siswa tunarungu, sedangkan objek penelitiannya adalah problem penyesuaian diri pada siswa tunarungu SD LB dab metode guru BK dalam mengatasinya di SLB Purwokerto. Hasil penelitian ini menunjukkan bahwa problem penyesuainan diri pada siswa tunarungu meliputi kurang percaya diri, kurang mandiri, cenderung kaku, dan egoisentris. Metode yang digunakan oleh guru BK dalam mengatasi problem penyesuaian diri tersebut yaitu dengan metode bimbingan khusus. Metode bimbingan khusus dibagi menjadi 2 kelompok besar yaitu metode kelompok (metode ceramah, metode demonstrasi/praktik, metode drill, dan karyawisata) dan metode individu (metode tanya jawab dan metode penugasan).
Faktor-faktor Loyalitas Generasi Z terhadap Mobile Banking yang dilengkapi Kecerdasan Buatan : Bank Syariah di Indonesia Lestari, Fitri; Indarta, Ahmad
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14954

Abstract

Abstract Islamic banks must be able to compete in the digital era along with technological advances in the financial industry. Islamic banks that are relatively new are often considered less popular and less experienced, hence they must take note of the growth and expansion of customer loyalty, especially in mobile banking services equipped with assistive intelligence (AI) to achieve competitive advantage. The aim of this research was to identify the elements that motivate Generation Z’s allegiance to AI-powered Islamic mobile banking. Generation Z residents of Surakarta made up the study’s population. Sampling used purposive sampling with 100 respondents. The approach used was quantitative and analyzed using IMB SPSS version 2023. The results of the study showed that service quality, trust, and satisfaction were determining factors for the loyalty of generation Z to Islamic mobile banking equipped with artificial intelligence (AI). Meanwhile, customer loyalty to Islamic mobile banking among Generation Z was not significantly impacted by religiosity. With this study, it is hoped that Islamic banks can increase customer loyalty by developing the determining factors for customer loyalty. Keywords : Customer loyalty, service quality, trust, satisfaction, religiosity
Implementasi Program Festival Anak Sholeh sebagai Strategi Penguatan Pendidikan Karakter Islami Anak di Desa Lubuk Ruso Kecamatan Pemayung Kabupaten Batang Hari Hadi, Ahmadal; Farida, Farah; Lestari, Fitri; Ulya, Hikmatul; Rizkiyah, Safna Safira; Yusuf, M.
Multiverse: Open Multidisciplinary Journal Vol. 5 No. 1 (2026)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/multiverse.v5i1.1990

Abstract

The Festival Anak Sholeh represents a community-based religious initiative that functions as a non-formal educational medium to foster Islamic character values among children in rural settings. This study investigates how the program is implemented and examines its effectiveness as a strategy for strengthening Islamic character education among elementary school-aged participants. Employing a qualitative descriptive approach, data were collected through participatory observation, in-depth interviews, and documentation involving community service students, religious leaders, village officials, organizing committee members, and child participants in Lubuk Ruso Village, Pemayung District, Batang Hari Regency. The findings reveal that the program significantly enhances children’s motivation to learn religious knowledge, strengthens self-confidence, and improves public performance skills, particularly in adhan recitation, Qur’anic tilawah, and memorization of short surahs. The program also contributes to the internalization of religious values such as discipline, responsibility, and confidence, supported by strong community engagement and the active role of local religious figures. This study argues that the Festival Anak Sholeh constitutes an effective and contextually relevant strategy for reinforcing Islamic character education, despite constraints related to limited facilities and time allocation.
PENGARUH PENGGUNAAN MEDIA KAHOOT TERHADAP MOTIVASI BELAJAR PESERTA DIDIK PADA MATA PELAJARAN PENDIDIKAN AGAMA ISLAM DI SMP MUHAMMADIYAH 12 BINJAI Lestari, Fitri; Masitah, Widya
Jurnal Bilqolam Pendidikan Islam Vol. 3 No. 1 (2022): Juni 2022
Publisher : Prodi PAI Sekolah Tinggi Agama Islam Serdang Lubuk Pakam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51672/jbpi.v4i1.73

Abstract

The problem in this study are the low learning motivation of students in the learning process using kahoot media, the lackof implementation of Islamic religious education learning using kahoot media and what is the effect of using kahoot media on student learning motivation. This study aims to determine the motivation to learn by usin kahoot media, to determine the implementation of Islamic religious education learning by using kahoot media and to determine the effect of using kahoot media on student’s learning motivation. This research was conducted at SMP Muhammadiyah 12 Binjai which is located at JL. K.H A. Dahlan No.4, Kartini, kec. Binjai City, Binjai City, North Sumatera 20713. The population in this study was all class VIII SMP Muhammadiyah 12 Binjai, amounting to 34 people. With a total sampling research sampel, namely the entire population as a sampel. There is a difference in the average value between the class before using the media (48.73529) and the class after using the media (53.06897) it can be seen that the average value in the class before using the media (53.06897>48.73529). then from the t test result obtained from t count t table ie 21,332 > 2,036933. It can be concluded that there is an effect of using kahoot media on student’ learning motivations in Islamic religious education subject at SMP Muhammadiyah 12 Binjai.
Co-Authors Ade Imam Muslim Agus Rahayu Ahmad Indarta Aldrin Alfiraza, Ery Nourika Anggraini , Dian Arborea , Alvira Dewi Ardian Ulvan Aristya, Vina Eka Aryanto Aryanto Aulia, Maranggi daffansyah, Chasano Darnita, Yulia De Han, Nikita Yasmin DESSY ADRIANI Dessy Adriani Dessy Adriani Dina Prasetyowati Effendi, Darwan Elisa Wildayana Endang Lovisia Fadly Azhar Fahamsya, Arifina Farida Nursyahidah Farida, Farah Fatmawati, Nurul Laela Fatsyahrina Fitriastuti Fauzi, Rival Febriani, Zahara Gracia Gabrienda, Gracia Hadi, Ahmadal hana lestari Hardianti, Eva Hasan, M. Yamin Hasanah, Tita hasanah, Ulfa Heny Hendrayati Heryana, Nono Ibtihal, Naufal Dzaki Ihsan, Muzhir Iksan Adiasa Ima Rahmawati Imron Zahri Iqbal Rabiul Awal, Rais Kushartanti, Ekaningtyas Lestari, Resanti Listina, Osie M. Edi Armanto M. Yusuf Maryadi Maryadi Masitah, Widya Masyhur Masyhur Meko Gustian Melvi, Melvi Mona Arif Muda Batubara Muhammad Deny, Muhammad Muttaqin, Ridlwan Ningsih, Heny Triastuti Kurnia Novianti, Kamila Fauzia Nurlaily, Ridha Nursittah, Nursittah Oktavia, Reszki Priadi, Agam Fazri Puspita Agustiani, Ika Putra, Erwin Dwik Rabiul Awal, Rais Iqbal Reflis, Reflis Restu Hidayah, Restu RETNO TRI HARIASTUTI Ria Kusumaningrum Rizki Maulana, Rizki Rizkiyah, Safna Safira Rizky Septika Utami Sakilah, Ilah Saptiyanto, Nessa Deragia Saputra, Dopi Sari, Ranty Fitria Sari, Venti Novita Setiawan, Waslim Setiyorini, Agustin Siti Nurasiyah, Siti Sonita, Anisya Sudarma , Rahmad Syabawaihi Syarifah, Afro Makiatus Titin Rustini, Titin Ulya, Hikmatul Utrasih, Henny Wahyuni, Zahara Mutia Wakarandi , Rolinly Widarti, Wida Denok Widiastuty, Tri Yanuarti, Mira Yudha Rahman, Shandika Zuniati, Mai