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Pengaruh Penyajian Laporan Keuangan, Aksesibilitas Laporan Dan Pengawasan Fungsional Terhadap Akuntabilitas Laporan Keuangan Badan Usaha Milik Desa Nurhasanah, Ai; Afif, Muhammad Nur; Triwidatin, Yuppy
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.14216

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Laporan Keuangan, Aksesibilitas Laporan dan Pengawasan Fungsional terhadap Akuntabilitas Pengelolaan Keuangan Badan Usaha Milik Desa. Desain penelitian ini menggunakan metode survey yang bersifat deskriptif asosiatif. Populasi dalam penelitian ini adalah Badan Usaha Milik Desa. Teknik pengambilan sampel menggunakan simple random sampling, sehingga terpilih 80 responden yang dijadikan sampel penelitian. Pengumpulan data menggunakan teknik survey yaitu dengan melakukan penyebaran kuesioner. Pengujian dan analisis data menggunakan analisis regresi linier berganda dengan menggunakan program SPSS 22. Semua instrumen penelitian valid dan reliabel, serta model yang digunakan layak untuk menjelaskan variabel akutabilitas pengelolaan keuangan BUMDes. Hasil analisis dan pengujian hipotesis yang dilakukan menunjukan bahwa secara simultan maupun parsial pengaruh Laporan Keuangan, Aksesibilitas Laporan dan Pengawasan Fungsional berpengaruh signifikan terhadap Akuntabilitas Pengelolaan Keuangan Badan Usaha Milik Desa. Besarnya kontribusi pengaruh Laporan Keuangan, Aksesibilitas Laporan dan Pengawasan Fungsional yaitu sebesar 68,4%.
Pengaruh Substitusi Bubur Kulit Pisang Ambon Lumut (Musa accuminata Colla) pada Terigu terhadap Karakteristik Donat Nurhasanah, Ai; Ningrumsari, Ida; Herlinawati, Lina
Jurnal Dimamu Vol. 4 No. 1 (2024)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/dimamu.v4i1.1312

Abstract

Donuts are a food made from the main ingredients of flour, yeast, sugar and water and then decorated using various toppings so that this food is a favorite of almost all people. Ambon lumut banana fruit is a fruit that is often used as the main ingredient or filling material by some food entrepreneurs or communities in Indonesia, so that Ambon lumut banana peels accumulate into waste which pollutes the quality of the environment if handled improperly. One good form of processing is to utilize Ambon moss banana peels into products with economic value. Ambon moss banana peels are made into banana peel pulp as a substitute for wheat flour in the process of making donuts. The aim of the research was to produce the best substitute for Ambon Lumut banana peel porridge for wheat in terms of donut organoleptics, water content, carbohydrates and crude fiber. The method used was a Randomized Block Design (RAK), each substitution was repeated five times. Substitution of Ambon banana peel pulp for flour starts from 5%, 10%, 15% and 20%. The best substitution was treatment P5 (20%) based on Duncan's multiple wine test and scoring test with average values ??of water content (24.05%), carbohydrate content (23.36%), and crude fiber (8.16%). Organoleptic test for color 2.68 (usual), taste 4.16 (like), aroma 4.28% (like) and tenderness 4.44 (like).
ANALISIS PENGGUNAAN MEDIA PETA KONSEP DALAM PEMBELAJARAN KETERAMPILAN MENULIS TEKS EKSPLANASI: STUDI DESKRIPTIF KUALITATIF DI KELAS V SDN KALIMANGGIS Nurhasanah, Ai; Dian Indihadi; Dwi Alia
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10, Nomor 02 Juni 2025 publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.27933

Abstract

ABSTRACT This research is motivated by the difficulties of students in writing explanatory texts in Elementary Schools. Students often experience confusion when starting to write, have difficulty developing ideas, and do not fully understand the structure of explanatory texts. This study aims to describe the use of concept map media in learning to write explanatory texts and analyze students' responses to the media. This study uses a qualitative descriptive approach with subjects of teachers and grade V students of SDN Kalimanggis. Data collection techniques are carried out through observation, interviews, and documentation of students' writing results. The results of the study show that concept map media provides a clear structure and helps students in compiling information coherently and logically. Students find it easier to understand cause-and-effect relationships and are more confident in writing because they have concrete guidance in the form of keywords. Of the 35 students, 30 showed an increase in writing skills, both in terms of understanding the structure of the text (general statements, explanatory sequences, and conclusions), content integration, writing mechanics, and logical sequences in the explanation. This media also helps students in linking the contents of the writing with real events that they often encounter, such as natural phenomena. Thus, the use of concept map media is considered effective in improving explanatory text writing skills while making it easier for students to develop ideas systematically and in a directed manner in learning Indonesian Writing explanatory texts in elementary schools. Abstrak Penelitian ini dilatarbelakangi oleh kesulitan peserta didik dalam menulis teks eksplanasi di Sekolah Dasar. Peserta didik sering mengalami kebingungan saat memulai menulis, kesulitan mengembangkan ide, serta belum memahami struktur teks eksplanasi secara utuh. Penelitian ini bertujuan untuk mendeskripsikan penggunaan media peta konsep dalam pembelajaran menulis teks eksplanasi serta menganalisis respons peserta didik terhadap media tersebut. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan subjek guru dan peserta didik kelas V SDN Kalimanggis. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi hasil tulisan peserta didik. Hasil penelitian menunjukkan bahwa media peta konsep memberikan struktur yang jelas dan membantu peserta didik dalam menyusun informasi secara runtut dan logis. Peserta didik lebih mudah memahami hubungan sebab-akibat serta lebih percaya diri dalam menulis karena memiliki panduan yang konkret berupa kata kunci. Dari 35 peserta didik, sebanyak 30 orang menunjukkan peningkatan dalam kemampuan menulis, baik dari segi pemahaman struktur teks (pernyataan umum, deretan penjelas, dan penutup), keterpaduan isi, mekanik penulisan maupun urutan logis dalam penjelasan. Media ini juga membantu peserta didik dalam mengaitkan isi tulisan dengan peristiwa nyata yang sering mereka jumpai, seperti fenomena alam. Dengan demikian, penggunaan media peta konsep dinilai efektif dalam meningkatkan keterampilan menulis teks eksplanasi sekaligus mempermudah peserta didik dalam mengembangkan ide secara sistematis dan terarah dalam pembelajaran Bahasa Indonesia Menulis teks eksplanasi di sekolah dasar.
Pengaruh Penyaluran ZIS, PDRB, dan Pengangguran terhadap Indeks Pembangunan Manusia dengan Kemiskinan sebagai Variabel Intervening Nurhasanah, Ai; Suryanto, Asep; Friantoro, Dian
Jurnal Pendidikan Ekonomi Vol 5 No 1 (2026): June
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jeec.v5i1.54905

Abstract

The Human Development Index (HDI) is an important indicator to measure the level of human welfare in a region. The purpose of this study was to determine the effect of ZIS fund, GRDP and unemployment on the Human Development index in West Java province with poverty as an intervening variable. This study uses a correlational method with a quantitative approach with secondary data obtained from BAZNAS, BPS and Open data West Java. The data used is panel data, namely a combination of time series data from 2017-2021 and cross section data of 27 cities. The data analysis method in this study uses panel data regression and path analysis. The analysis tool uses Eviews with the selected regression is the fixed effect model. The results showed that the variable distribution of ZIS funds had a positive and significant effect on poverty, while GRDP had a negative and significant effect on poverty and unemployment had a positive and significant effect on poverty. Then poverty has a negative effect on the Human Development Index, while the distribution of ZIS funds, GRDP and Unemployment has a positive effect on the Human Development Index. Then the distribution of ZIS funds, GRDP and unemployment affect the Human Development Index through poverty.