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All Journal Equilibrium: Jurnal Pendidikan Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Publikasi Ekonomi dan Akuntansi
Wanda Dea Khairani
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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PEMANFAATAN MEDIA APLIKASI PERPLEXSITY BERBASIS AI TERHADAP PEMBELAJARAN Cindy Aulia Rusli; Aprita Ravenna Ginting; Riska Harianingsih; Wanda Dea Khairani
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i2.6266

Abstract

Aplikasi pendidikan cerdas telah muncul sebagai hasil dari kemajuan AI dalam pembelajaran. Salah satunya adalah aplikasi Perplexity, yang merupakan platform pembelajaran berbasis kecerdasan buatan. Tujuan dari penelitian ini adalah untuk mengevaluasi manfaat penggunaan aplikasi ini terhadap pembelajaran dengan menggunakan metode studi pustaka. Dokumen resmi, jurnal ilmiah, dan buku yang relevan digunakan sebagai sumber referensi. Hasil penelitian menunjukkan bahwa aplikasi Perplexity dapat melacak kemampuan siswa dan memberikan saran materi pembelajaran yang sesuai dengan tingkat kesulitan soal. Perplexity juga dapat memberikan umpan balik instan untuk membantu meningkatkan pemahaman siswa. Mampu mengurangi beban penilaian guru dan membantu meningkatkan keterlibatan siswa juga merupakan keuntungan. Secara keseluruhan, penelitian ini menunjukkan bahwa menggunakan aplikasi Perplexity dapat meningkatkan kualitas pembelajaran siswa di era revolusi industri 4.0. Hasilnya diharapkan dapat memberikan garis besar awal tentang bagaimana AI dapat digunakan dalam pendidikan.
Penggunaan Sistem Informasi Akuntansi Untuk Meningkatkan Pengendalian Siklus Pendapatan Sulastri Samosir; Aprita Ginting; Riska Harianingsih; Cindy Aulia Rusli; Wanda Dea Khairani; Jufri Darma
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3857

Abstract

The purpose of this study is to analyze the implementation of Accounting Information Systems (AIS) in managing the company's revenue cycle control. The revenue cycle involves a series of crucial activities such as receiving orders, shipping goods, billing, and receiving payments, which require strict supervision to reduce errors and manage existing risks. Without the implementation of AIS, some common problems that often arise in managing the revenue cycle include inaccurate information, loss of employee data archives, difficulty in detecting errors in supervision, as well as limited reporting supervision and invalid data. As a solution, AIS can be implemented to increase data processing capacity, improve storage space, and improve control between parts of the organization. This study investigates the implementation of AIS in recording revenue transactions and its impact on internal control, such as preventing fraud, increasing data accuracy, and accelerating business processes. The results of the study are expected to provide an understanding of how the implementation of AIS can improve revenue cycle control and reduce risks associated with large business transactions.
Analisis Audit Manajemen Pengadaan Barang dan Jasa pada Kasus Bakti Kominfo Berdasarkan Perspektif Kepatuhan Regulasi Wanda Dea Khairani; Aprita Ravenna Ginting; Cindy Aulia Rusli; Riska Harianingsih; Choms Gary Ganda Tua Sibarani
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7129

Abstract

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.
The Implementation of Project-Based Learning Through a Cooperative Approach to Improve Student Activity and Learning Outcomes Wanda Dea Khairani; Roza Thohiri; Rini Herliani; Silalahi, Sondang Aida; Weny Nurwendari
Equilibrium: Jurnal Pendidikan Vol. 14 No. 2 (2026): EQUILIBRIUM: JURNAL PENDIDIKAN
Publisher : Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/13tnag51

Abstract

This study adopted the Project-Based Learning (PjBL) model with a cooperative approach in order to enhance student participation and learning achievement. The research was conducted at SMKN 1 Patumbak, involving all 35 students from class XI AKL 1. The method employed was Classroom Action Research (CAR), which was structured into two cycles, with each cycle consisting of planning, implementation, observation, and reflection phases. Data were collected using student learning activity observation sheets and learning outcome test instruments. The research findings revealed that the application of the cooperative-based PjBL model was able to encourage students to keep progressing over time. This model proved effective, as reflected in the surge of learning activity percentage from 65% in the first cycle to 88% in the second cycle. Student learning outcomes also showed considerable improvement, marked by the pre-test average score of 68.2 which rose to 75.8 in the first cycle, then increased again to 86.7 in the second cycle. Furthermore, classical learning completeness also experienced a jump from 34% to reaching 91%.
Co-Authors Aprita Ginting Aprita Ravenna Ginting Choms Gary Ganda Tua Sibarani Cindy Aulia Rusli Jufri Darma Riska Harianingsih Sondang Aida Silalahi Sulastri Samosir Thohiri, Roza Weny Nurwendari