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All Journal Bhinneka: Jurnal Bintang Pendidikan dan Bahasa Akuntansi dan Ekonomi Pajak: Perspektif Global Algoritma: Jurnal Matematika, Ilmu Pengetahuan Alam, Kebumian dan Angkasa
Lina Agustin
Unknown Affiliation
Arts Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics

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Penerapan Media Kardus Pintar (SMART CARDBOARD) dalam Pembelajaran IPAS Materi Organ Pernapasan Manusia Kelas V MI Malik Ibrahim Lina Agustin; Muhammad Suwignyo Prayogo; Nanda Riski Istikomah
Bhinneka: Jurnal Bintang Pendidikan dan Bahasa Vol. 3 No. 3 (2025): Bhinneka
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/bhinneka.v3i3.1407

Abstract

This research aims to explain how Smart Cardboard can be used to teach students in grade 5 Madrasah Ibtidaiyah about human respiratory health. Smart cardboard media is a visual and kinesthetic-based interactive learning tool that makes students' understanding of the anatomy and features of the human respiratory system easier. The classroom action research (PTK) was conducted with two cycles: planning, implementation, observation, and reflection. 19 Mi Malik Ibrahim 5th grade students were the research subjects. The results showed that the use of smart cardboard media can improve students' concept understanding, which is indicated by an increase in learning evaluation results from pre-action to post-action. It also increases students' participation in learning and makes the class more fun. Therefore, the smart cardboard media can be used successfully as an IPAS learning innovation that can improve students' learning outcomes and increase their interest in the lesson.
Analisis Pelanggaran Etika Profesi Akuntansi : (Studi Kasus pada PT. Indofarma, Tbk) Saridawati Saridawati; Lina Agustin; Raihani Aprilia; Riska Amanda; Selfa Gaduh Kharisma
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 2 (2025): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i2.955

Abstract

This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.
Penerapan Eksperimen (Balon Mengembang tanpa Ditiup) dalam Meningkatkan Pemahaman Siswa pada Pembelajaran IPA Kelas 5 MI Malik Ibrahim Lina Agustin; Muhammad Suwignyo Prayogo; Nurmala Karima; Nanda Riski Istikomah
Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa Vol. 3 No. 6 (2025): Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa
Publisher : Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/algoritma.v3i6.799

Abstract

This study aims to apply a simple experimental approach titled “Balloon Expands Without Being Blown” to enhance fifth-grade students’ understanding of gas concepts in science learning at MI Malik Ibrahim. The study originates from the observation that students often struggle to grasp the concepts of gases and acid–base reactions, which are typically taught in a purely theoretical manner without engaging hands-on experiences. The research employed a Classroom Action Research (CAR) design following Kurt Lewin’s model, which includes four interconnected stages: planning, acting, observing, and reflecting. The participants consisted of 22 fifth-grade students from MI Malik Ibrahim. The findings reveal a substantial improvement in both learning achievement and classroom participation after the experimental activity was introduced. Students’ average scores increased from 62 to 85, with 82% showing measurable progress. Furthermore, inquiry and discussion activities became more frequent, and most students could correctly explain the formation of carbon dioxide (CO₂) gas. Overall, the results suggest that the balloon expands without being blown experiment effectively fosters scientific conceptual understanding, promotes active engagement, and stimulates motivation toward learning science.
Co-Authors Muhammad Suwignyo Prayogo Nanda Riski Istikomah Nurmala Karima Raihani Aprilia Riska Amanda Saridawati Saridawati Selfa Gaduh Kharisma