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Pengungkapan Pelaporan Keuangan Segmen dan Interim (PSAK 3 dan PSAK 5) Pada Japfa Commeed Indonesia Tbk Nurhalisa, St.; Najib Kasim, Muhammad; Wahyuni, Wahyuni
Tangible Journal Vol. 9 No. 2 (2024): Vol. 9 No. 2, Desember 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i2.476

Abstract

Tujuan Penelitian ini untuk mengetahui penerapan pelaporan segmen dan interim pada PT Japfa Comfeed Indonesia Tbk. Jenis data yang di gunakan dalam penelitian ini kuantitatif deskriptif, pengumpulan data dilakukan dengan Teknik dokumentasi dan studi literatur. Hasil penelitian pengujian yang telah di lakukan pada tahun 2019-2023 telah sesuai dengan PSAK 3, penentuan pelaporan interim menggunakan uji pendapatan 10%, uji laba 10% dan uji asset 10% tentang pelaporan segmen pengujian ini kurang tepat dilakukan karena separuh segmen tidak lolos uji 10%. Sehingga segmen tersebut tidak dapat dimasukkan kedalam segmen pelaporan. Segmen pakan ternak terus mendominasi dan menempati peringkat pertama dari tahun ke tahun, lalu disusul segmen peternakan komersial yang menduduki peringkat kedua.
Pengaruh Penggunaan Aplikasi Aurora 3D Presentation Terhadap Hasil Belajar Ilmu Pengetahuan Alam IPA Siswa Pptq Jami'ul Qurra'Bajeng Barat Kabupaten Gowa Nurhalisa, St.; Nawir, Muhammad; Nurindah
Jurnal Riset Guru Indonesia Vol 4 No 2 (2025): April 2025 -Juli 2025
Publisher : Almeera Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62388/jrgi.v4i2.133

Abstract

Abstract. The Effect of Using Aurora 3D Presentation Learning Media on Science Learning Outcomes of Pptq Jami'ul Qurra' Bajeng Barat Students, Gowa Regency. Thesis for the Educational Technology Study Program, Faculty of Teacher Training and Education, Muhammadiyah University of Makassar. Advisor I Muhammad Nawir and Advisor II Nurindah.This study aims to determine the Effect of Using Aurora 3D Presentation Learning Media on Science Learning Outcomes of Pptq Jami'ul Qurra' Bajeng Barat Gowa Regency Students. The sample in this study was class VIII students of Pptq Jami'ul Qurra' Bajeng Barat for the 2021/2022 academic year, a total of 16 students. From the results of these data it can be concluded that through the Aurora 3D Presentation learning media in science learning class VIII students of Pptq Jami'ul Qurra' Bajeng Barat and gave a positive response to the learning media. Based on the results of research and data analysis regarding the comparison of statistical values ​​and comparison of learning outcomes categories, it has been proven that there is a positive effect of using Aurora 3D Presentation media on student learning outcomes in class VIII Pptq Jami'ul Qurra' Bajeng Barat, which can be seen from student learning outcomes through descriptive statistical analysis before using the Aurora 3D Presentation media, the average student score is still in the low interval category and after using the Aurora 3D Presentation media, the average student score is in the high interval category. It is known that the average value of the Pretest results is 28.43 and the average value of the Posttest results is 72.5 where the Posttest value is greater than the Pretest value. Furthermore, based on the results of inferential statistical analysis using the t test formula, it is known that the tcount obtained is 15.69 with a frequency df = 16-1 = 15, at a significant level of 0.05 or 5%, the ttable is 1.753. So tcount > ttable or H0 is rejected, H1 is accepted.Keywords: Media Aurora 3D Presentation, Learning Outcomes