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p-Index From 2021 - 2026
0.751
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All Journal IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature EKOBIMA Ekonomi Bisnis dan Manajemen Multidisciplinary Indonesian Center Journal
Rani Ligar Fitriani
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Religion Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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ANALYSIS OF INVENTORY RECORDING AND VALUATION METHODS AT ELPETIGAI TASIKMALAYA CONSUMER COOPERATIVE BASED ON PSAK 14 Ai Siti Rohimah; Nijar Kurnia Romdoni; Rani Ligar Fitriani
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.750

Abstract

This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.
Integrating Technology in Language Education: A Critical Review of Current Practices and Future Trends Rani Ligar Fitriani; Rudi hartono; Sri Wahyuni
IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Vol. 13 No. 1 (2025): IDEAS: Journal on English Language Teaching and Learning, Linguistics and Lite
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/ideas.v13i1.6492

Abstract

The integration of Information Technology (IT) into language instruction has transformed traditional teaching methodologies by providing learners with more interactive, personalized, and accessible learning experiences. This study examines the impact of IT tools, such as Computer-Assisted Language Learning (CALL) and Mobile-Assisted Language Learning (MALL), on language acquisition, learner engagement, and motivation. A systematic review of 25 studies published between 2015 and 2025 was conducted to explore the use of these tools in language education. The findings suggest that IT-based tools significantly enhance learners' vocabulary acquisition, listening comprehension, and speaking proficiency. Mobile applications and online platforms foster greater learner engagement through gamification, immediate feedback, and self-paced learning opportunities. However, the study also highlights challenges such as technological limitations, the need for instructor training, and concerns about over-reliance on digital tools. While IT tools provide valuable support in language learning, a balanced approach that combines traditional methods with technology is recommended to optimize educational outcomes. These findings contribute to understanding the potential of IT in language instruction and suggest directions for future research on improving the integration of technology in educational contexts.
Planning And Preparation Facing A Recession In 2023 Rangga Munggaran; Rani Ligar Fitriani
EKOBIMA Vol. 1 No. 2 (2023): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2023
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v1i2.1667

Abstract

The Covid-19 pandemic period has led to prolonged challenges across various sectors, including the economy, resulting in an economic recession and its consequences. The post-pandemic inflation has risen to 6%, while the benchmark interest rate set by Bank Indonesia has increased. The concern about a global recession in 2023 due to high inflation, a substantial rise in interest rates, and geopolitical tensions has also surfaced, impacting the global economy.These developments have triggered economic issues like the depreciation of the rupiah, global economic weakening, decreased marginal efficiency of capital, high unemployment rates, reduced exports and investments, and a decline in tax revenues for the government. The government has even revised down its economic growth target, resembling a recession.The research follows a descriptive quantitative approach involving observational data collection methods, including field reviews and direct observations, data collection, information gathering, and scrutiny of existing records and documents.
Integrating Technology in Language Education: A Critical Review of Current Practices and Future Trends Rani Ligar Fitriani; Rudi hartono; Sri Wahyuni
IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Vol. 13 No. 1 (2025): IDEAS: Journal on English Language Teaching and Learning, Linguistics and Lite
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/ideas.v13i1.6492

Abstract

The integration of Information Technology (IT) into language instruction has transformed traditional teaching methodologies by providing learners with more interactive, personalized, and accessible learning experiences. This study examines the impact of IT tools, such as Computer-Assisted Language Learning (CALL) and Mobile-Assisted Language Learning (MALL), on language acquisition, learner engagement, and motivation. A systematic review of 25 studies published between 2015 and 2025 was conducted to explore the use of these tools in language education. The findings suggest that IT-based tools significantly enhance learners' vocabulary acquisition, listening comprehension, and speaking proficiency. Mobile applications and online platforms foster greater learner engagement through gamification, immediate feedback, and self-paced learning opportunities. However, the study also highlights challenges such as technological limitations, the need for instructor training, and concerns about over-reliance on digital tools. While IT tools provide valuable support in language learning, a balanced approach that combines traditional methods with technology is recommended to optimize educational outcomes. These findings contribute to understanding the potential of IT in language instruction and suggest directions for future research on improving the integration of technology in educational contexts.
Co-Authors Ai Siti Rohimah Nijar Kurnia Romdoni Rangga Munggaran Rudi Hartono Sri Wahyuni