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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ekonomi Manajemen Akuntansi Jurnal Media Akademik (JMA)
Shafira Aulia Rahma
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS BUTIR SOAL HOTS PILIHAN GANDA PADA MATA PELAJARAN AKUNTANSI FASE F MELALUI PROGRAM KOMPUTER ANATES V4 Annara Nathania Sabella; Linda Puspitasari; Shafira Aulia Rahma; Salsabila Nur Faidah; Chelsie Nur Oktavia; Vivi Pratiwi; Luqman Hakim
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.39396

Abstract

This study evaluates the quality of Higher Order Thinking Skills (HOTS) assessment instruments for Phase F Accounting. The core problem identified is the limited teacher capacity for conducting qualitative item analysis manually, which risks compromising assessment validity. Employing a quantitative descriptive method, this research analyzes response data from 45 exam questions to evaluate their psychometric characteristics, including validity, reliability, difficulty index, discriminating power, and distractor effectiveness using Anates V.4 software.The empirical findings confirm that 76.67% of the items meet validity criteria with a high overall reliability coefficient. The majority of the items were of moderate difficulty. However, an in-depth analysis of the distractors revealed the ineffectiveness of several options, indicating a need for systematic revision.A key practical implication of this study is the validation of Anates V.4 as a technological solution for enhancing the efficiency of item bank analysis. The original contribution of this research lies in its computational analysis of HOTS items for Phase F Accounting, with a specific focus on distractor effectiveness—an analytical dimension often overlooked in similar literature. This focused approach provides a critical and replicable framework for improving the quality of HOTS-based assessments.
STRATEGI MANAJEMEN RISIKO FINANSIAL PENYEWA DALAM PEMBUKAAN STAN PASAR TRADISIONAL MODERN  (STUDI KUALITATIF: PASAR TURI BARU, SURABAYA) Siswohadi; Shafira Aulia Rahma
Jurnal Media Akademik (JMA) Vol. 4 No. 3 (2026): JURNAL MEDIA AKADEMIK Edisi Maret
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/fhjxq932

Abstract

Transformasi pasar tradisional menuju format modern menghadirkan konsekuensi risiko finansial yang signifikan bagi penyewa stan, khususnya pada fase awal pembukaan usaha. Penelitian ini bertujuan untuk mengkonstruksi pola manajemen risiko finansial yang dikembangkan penyewa dalam merespons ketidakpastian modal, arus kas, dan volatilitas pendapatan. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus interpretatif di Pasar Turi Baru, Surabaya. Data diperoleh melalui wawancara mendalam, observasi partisipatif terbatas, dan dokumentasi, kemudian dianalisis menggunakan teknik analisis tematik. Temuan menunjukkan bahwa manajemen risiko finansial penyewa dibangun melalui tiga mekanisme utama: (1) strategi mitigasi berbasis pengalaman sebelumnya, (2) praktik fleksibilitas pembiayaan dan diversifikasi sumber modal, serta (3) adaptasi bertahap terhadap dinamika pasar melalui pengendalian skala usaha. Risiko tidak dipersepsikan semata sebagai ancaman finansial, tetapi sebagai bagian dari proses pembelajaran kewirausahaan dalam konteks transisi kelembagaan pasar tradisional-modern.Kontribusi penelitian ini terletak pada pengembangan kerangka konseptual mengenai konstruksi sosial manajemen risiko finansial pada sektor pasar rakyat modern, yang masih terbatas dalam literatur manajemen risiko berbasis UMKM. Implikasi praktis mencakup perlunya desain kebijakan pengelolaan pasar yang lebih sensitif terhadap kerentanan finansial penyewa pada fase inisiasi usaha.
Digitalisasi Manajemen Operasional sebagai Upaya Peningkatan Daya Saing UMKM Batik TIN Siswohadi Siswohadi; Shafira Aulia Rahma
Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v32i1.397

Abstract

This study aims to analyze the implementation of digitalization in the operational management of Batik TIN MSMEs as a strategy to enhance business competitiveness. Digitalization is considered an important step for MSMEs in facing increasingly competitive market conditions in the digital economy era. The research method employed is qualitative with a case study approach. Data were collected through in-depth interviews with the owner and employees of Batik TIN MSMEs, direct observation of operational processes, and documentation related to production, marketing, and financial management activities. The results show that the implementation of digitalization in the production aspect helps improve work efficiency and product quality control. In the marketing aspect, the utilization of social media and digital platforms is able to expand market reach and enhance interaction with consumers. Meanwhile, digitalization in financial management facilitates transaction recording, improves the accuracy of financial reports, and supports more accurate decision-making. Overall, the implementation of digitalization has proven to make a positive contribution to improving operational efficiency and strengthening the competitiveness of Batik TIN MSMEs. Therefore, digitalization can be an effective and sustainable strategy for MSMEs to survive and grow amid dynamic industrial competition.
Co-Authors Annara Nathania Sabella Chelsie Nur Oktavia Linda Puspitasari Luqman Hakim Salsabila Nur Faidah Siswohadi Siswohadi Siswohadi Vivi Pratiwi