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All Journal Akuntansi'45 Journal of Islamic Education for Early Childhood
Zahra Nur Aziza
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Economics, Econometrics & Finance Education Other

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Pengaruh Metode Bermain Sambil Belajar terhadap Anak Hyperaktif Zahra Nur Aziza; Suryadi; Revina Rizqiyani; Kisno; Edi Dwi Cahyo
JIEEC (Journal of Islamic Education for Early Childhood). Vol. 7 No. 2 (2025): Volume 7, No 2 (2025) JIEEC : Journal of Islamic Education for Early Childhood
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jieec.v7i2.10132

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh metode bermain sambil belajar terhadap anak hiperaktif di kelas A TK Pertiwi Adirejo, Kecamatan Pekalongan, Kabupaten Lampung Timur. Anak hiperaktif, atau yang dikenal dengan Attention Deficit Hyperactivity Disorder (ADHD), menunjukkan perilaku sulit berkonsentrasi, impulsif, dan sering mengganggu proses belajar. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan subjek tiga anak yang menunjukkan ciri-ciri hiperaktif. Hasil penelitian menunjukkan bahwa penerapan metode bermain sambil belajar berdampak positif terhadap peningkatan fokus dan konsentrasi, penurunan perilaku impulsif, serta peningkatan kemampuan sosial dan emosional anak. Anak menjadi lebih mampu mengikuti aturan, bekerja sama, serta menunjukkan perilaku yang lebih adaptif dalam kegiatan belajar. Kesimpulannya, metode bermain sambil belajar merupakan pendekatan yang efektif dan menyenangkan untuk mendukung perkembangan anak hiperaktif dalam lingkungan belajar yang inklusif.
Perkembangan Akuntansi Pemerintah Dalam Implementasi Standar Akuantansi Pemerintah Di Kementrian Sosial Saridawati Saridawati; Lathifah Dinar; Zahra Nur Aziza; Anindya Putri Widasari; Nita Tri Handayani
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4260

Abstract

This study analyzes the development of the government accounting system in Indonesia, focusing on the transition from the cash basis to the accrual basis, which began with the implementation of Government Regulation No. 24 of 2005 and was later replaced by Government Regulation No. 71 of 2010 on Government Accounting Standards (SAP). Through a literature review approach, this Study identifies the development trends and outcomes of applying the accrual basis for accounting in order to improve transparency and accountability in public financial transactions. As a case study, the Ministry of Social Affairs of the Republic of Indonesia (Kemensos) was selected to illustrate the implementation of SAP, including the preparation of the cash-based Budget Realization Report (LRA) as well as other accrual-based financial statements. The results show that accrual-based accounting is an important factor in improving transparency and accountability in government financial reporting.
Co-Authors Anindya Putri Widasari Edi Dwi Cahyo Kisno Lathifah Dinar Nita Tri Handayani Revina Rizqiyani Saridawati Saridawati Suryadi