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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Indonesian Research Journal on Education
Lestari, Dika
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Pengaruh Teknik Pembelajaran Ice Breaking Terhadap Hasil Belajar PKn pada Kelas 5 di Negeri 14 Rambang Lestari, Dika; Junaidi, Ilham Arvan; Adrianus, Dedy
Indonesian Research Journal on Education Vol. 3 No. 1 (2023): irje 2023
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.347 KB) | DOI: 10.31004/irje.v3i1.193

Abstract

The formulation of the problem in this study is whether there is an effect of ice breaking learningtechniques on PKN learning outcomes in grade 5 at SD Negeri 14 Rambang. The purpose of thisstudy was to determine whether or not there was an influence of ice breaking learning techniqueson the learning outcomes of PKN in grade 5 at SD Negeri 14 Rambang. The method used in thisresearch is quantitative with a design design that is one group pretest-posttest. The researchsample is all 5th graders, totaling 26 students. The results of this study indicate that PKN learningoutcomes have increased with the use of ice breaking learning techniques. This is evidenced in the results of the t-test calculation with a significant level (α) t = n – 1 = 25. The results obtained are tcount = 9.49 and ttable = 2.056. Thus it can be concluded that tcount > ttable or 9.49 > 2.056, then Ho is rejected and Ha is accepted. This means that the hypothesis states that the use of ice breaking learning techniques affects the learning outcomes of 5th grade PKN students at SD Negeri 14 Rambang.
Pengaruh Kualitas Sumber Daya Manusia dan Usia Usaha terhadap Kualitas Laporan Keuangan di Sektor Kuliner Kota Padang Lestari, Dika; Umar, Desyani; Zulfia, Dewi; Rivandi, Muhammad
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.54844

Abstract

Small and Medium Enterprises (SMEs) play a strategic role as the backbone of the economy, driving economic growth and income equality, particularly in Padang City, which contributes significantly to the GRDP of West Sumatra Province. Despite their significant potential, SMEs still face fundamental challenges, particularly in preparing high-quality financial reports. The low quality of financial reports is caused by limited accounting knowledge, weak human resources (HR) quality, and a lack of business experience, as reflected in the age of the business. This study aims to analyze the influence of HR quality and business age on the quality of financial reports of culinary sector SMEs in Padang City. The method used is a quantitative approach with multiple regression analysis. The sample consisted of 60 fast food SMEs in Padang City in 2025. The results of this study indicate that human resources and business age have a positive and significant influence on the quality of financial reports in fast food SMEs in Padang City. This finding indicates the importance of increasing human resource capacity through training and mentoring, as well as business experience in supporting the preparation of more accurate, relevant, and reliable financial reports. This research is expected to be a basis for the government and related parties in designing policies and programs for empowering SMEs to improve the quality of financial reports and business competitiveness in a sustainable manner.
Co-Authors Adrianus, Dedy Ilham Arvan Junaidi Rivandi, Muhammad Umar, Desyani Zulfia, Dewi