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Penjualan Gabin Fla Susu Menggunakan Website Mujur; Dhera, Alya; Arifin, Arfanita Indriyani; Nurmia; Gemayel, Amin Bintang; Sapar
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2024): AUGUST 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i2.338

Abstract

Utilizing a website in selling creative food products can arouse the interest of potential buyers in the buying and selling process because the quality and trustworthiness of the products sold is guaranteed, gabin biscuits are the basic ingredient and flan is the filling and the sales instrument via the website adds to the impression of modernizing MSMEs in order to create advanced MSMEs for Indonesia. This Gabin Fla product also adds value to students' creativity because it is almost impossible to find this product in grocery stores or supermarkets in the Palopo area. The methods for implementing this program are input, process (production), output, and evaluation. The results of this program are input, conducting market surveys to determine market conditions. Next is a feasibility study of the business to be run. The final stage is selecting materials and providing a place as well as facilities and infrastructure to support the production process. Process (production), the process of making gabin fla starts from the preparation of materials and tools until the milk gabin fla is ready to be marketed. Output, namely the creative result of milk gabin fla which is ready to be consumed and marketed to consumers. The final one is evaluation, namely this stage is carried out when the production of milk gabin fla products has been completed. At this stage we will review what shortcomings make consumers dissatisfied with consuming our products. Conclusion: selling gabin fla using this website which has sales value can provide skills to students to remain innovative and creative in processing traditional snacks by innovating with websites, providing opportunities for students to practice entrepreneurship with a comprehensive, modern understanding of entrepreneurial concepts, and building student enthusiasm for keep doing business.
UPAYA MENINGKATKAN KEMAMPUAN BERHITUNG PERMULAAN MELALUI METODE BERNYANYI Suci Rahmayani; Nurmia; Nurbia
JKP: Jurnal Khasanah Pendidikan Vol. 1 No. 2 (2023): JKP: Jurnal Khasanah Pendidikan, Januari 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.274 KB) | DOI: 10.58738/jkp.v1i2.63

Abstract

Rendahnya hasil belajar pada pembelajaran matematika pada siswa kelas I Di SDN 36 Biring Ere disebabkan kurangnya variasi metode dalam pembelajaran metematika sehingga mengurangi minat belajar pada pembelajaran matematika yang menyebabkan kurangnya kemampuan berhitung pada siswa kelas I. untuk mengatasi masalah tersebut, dilakukan penelitian tindakan kelas (PTK) melalui metode bernyanyi. Tujuan penelitian ini adalah untuk meningkatkan kemampuan berhitung permulaan melalui metode bernyanyi pada kelas I di SDN 36 Biring Ere. Subjek penelitian adalah siswa berjumlah 23 orang, sumber data penelitian diperoleh dari data kualitatif berupa data hasil observasi aktivitas guru dan siswa serta data kuantitatif berupa data tes hasil belajar siswa.hasil penelitian siklus I diperoleh siswa yang tuntas secara individu sebanyak 14 siswa dari 23 siswa dengan ketuntasan klasikal sebesar 61% dan daya serap klasikal sebesar 73%. Sedangkan hasil penelitian siklus II mengalami peningkatan dengan jumlah siswa yang tuntas secara individu sebanyak 23 siswa dari 23 siswa yang mengikuti pembelajaran dengan persentase ketuntasan klasikal sebesar 100% dengan daya serap klasikal sebesar 90%. Berdasarkan hasil penelitian tersebut, pembelajaran menggunakan metode bernyanyi pada matapelajaran matematika dapat meningkatkan hasil belajar siswa kelas I di SDN 36 Biring Ere.
PENGARUH RASIO KEUANGAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2021-2024 Nurmia; Sahrullah, SE.,M.Ak; Asriani Hasan, SE., M.Sc
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 3 September 2025 In Order
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.32532

Abstract

This study aims to examine the effect of the Current Ratio and Return on Assets on Earnings Management. This research is a quantitative study using secondary data in the form of financial statements. The population in this study consists of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The sample was obtained using purposive sampling, resulting in 108 units of data. Multiple linear regression analysis, using IBM SPSS 25, was employed to test the hypotheses. The results indicate that the Current Ratio has a positive and significant impact on earnings management, and the Return on Assets also has a positive and significant effect on earnings management.