Articles
THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT
Haryono Umar;
Agustina Indriani;
Rahima Br. Purba
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 1 (2019): Mei
Publisher : Universitas Medan Area
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31289/jab.v5i1.2310
This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.
PENGARUH MODEL GUIDED DISCOVERY BERBANTUAN PhET TERHADAP KEMAMPUAN BERPIKIR KREATIF DAN PRESTASI BELAJAR FISIKA
Baiq Nabila Saufika Zainuri;
Syahrial Ayub;
Aris Doyan;
Gunawan Gunawan
ORBITA: Jurnal Kajian, Inovasi dan Aplikasi Pendidikan Fisika Vol 8, No 2 (2022): November
Publisher : Universitas Muhammadiyah Mataram
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (219.458 KB)
|
DOI: 10.31764/orbita.v8i2.11670
ABSTRAKRendahnya prestasi belajar dan tidak terbentuknya pola pikir kreatif siswa disebabkan oleh jarangnya siswa dalam melakukan percobaan atau penemuan yang mendukung untuk berpikir secara terbuka serta penggunaan metode pembelajaran yang belum menuntut keaktifan siswa. Penelitian ini bertujuan untuk menguji (1) pengaruh model guided discovery berbantuan PhET terhadap kemampuan berpikir kreatif siswa, (2) pengaruh model guided discovery berbantuan PhET terhadap prestasi belajar fisika siswa, (3) interaksi antara pengaruh model guided discovery berbantuan PhET terhadap kemampuan berpikir kreatif dan prestasi belajar fisika siswa. Jenis penelitian ini adalah quasi eksperiment dengan desain nonequivalent control group design. Pengambilan sampel yang digunakan adalah sampling jenuh, dengan kelas X IPA 1 sebagai kelas eksperimen dan kelas X IPA 2 sebagai kelas kontrol. Analisis data untuk hipotesis pertama dan kedua dilakukan dengan uji-t, sedangkan hipotesis ketiga dengan uji Manova. Hasil uji ketiga hipotesis menunjukkan bahwa nilai thitung > ttabel pada taraf signifikan 5% yang artinya Ho ditolak dan Ha diterima, sehingga dapat disimpulkan bahwa terdapat pengaruh model guided discovery berbantuan PhET terhadap kemampuan berpikir kreatif dan prestasi belajar fisika siswa serta terdapat interaksi antara pengaruh model guided discovery berbantuan PhET terhadap kemampuan berpikir kreatif dan prestasi belajar fisika siswa. Kata kunci: guided discovey; PhET; kemampuan berpikir kreatif; prestasi belajar. ABSTRACTThe low learning achievement and the lack of creative thinking patterns of students are caused by the lack of students conducting experiments or discoveries that support open thinking and the use of learning methods that do not require student activity. The research is aimed to examine (1) the influence of a guided discovery model assisted by PhET on students' creative thinking skills, (2) the influence of guided discovery model assisted by PhET on students' learning achievement in physics, (3) the interaction between the influence of guided discovery model assisted by PhET on students' creative thinking skills and physical learning achievement. The type of research used is quasi- experiment with a nonequivalent control group design. The population used was students of class X IPA SMAN 1 Kediri. The Sampling used was saturated sampling, with class X IPA 1 as the experimental class and class X IPA 2 as the control class. Data analysis for the first and second hypotheses was carried out by t-test, while the third hypothesis was carried out by the Manova test. The results of the third hypothesis test show that the value of tcount > ttable at a significant level of 5%, which means Ho is rejected and Ha is accepted, so it can be found that there is an effect of the guided discovery model assisted by PhET on students' creative thinking skills and physics learning achievement and there is an interaction between guided discovery model assisted by PhET on students' creative thinking skills and physics learning achievement. Keywords: guided discovey; PhET; creative thinking skills; physics learning achievement.
Pemberdayaan Masyarakat dan Pelayanan Akupunktur pada Kasus Hipertensi bagi Lansia
Suwaji Handaru Wardoyo;
Sumanto Sumanto;
Sholichan Badri
Educate: Journal of Community Service in Education Vol 2, No 2 (2022)
Publisher : Universitas Veteran Bangun Nusantara
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32585/educate.v2i2.3314
Permasalahan kesehatan pada kelompok lansia yang sering terjadi diantaranya penyakit hipertensi. Prevalensi penyakit ini dari tahun ke tahun sering mengalami peningkatan. Salah satu cara untuk menangani penyakit ini dengan terapi akupunktur. Tim Pengabdian Masyarakat (Abdimas) Jurusan Akupunktur Poltekkes Kemenkes Surakarta menemukan masalah kesehatan pada kelompok lansia di Posyandi Lansia Yasadharma Lansia RW 18 Perumnas Rinjani Kelurahan Mojosongo Kecamatan Kota Surakarta berupa banyaknya keluhan yang mengarah ke kasus hipertensi. Kegiatan Abdimas ke mitra tersebut adalah pemberian modul hipertensi dan penyuluhan kesehatan tentang hipertensi serta pemberian terapi akupunktur. Terapi akupunktur diberikan sebanyak tiga kali kegiatan (kunjungan). Pemilihan titik akupunktur, yaitu GB20 Fengchi, DU20 Baihui, LR3 Taichong, EX-HN3 Taiyang, dan LI4 Hequ. Penyuluhan kesehatan dan pemberian modul hipertensi dilakukan sekali kegiatan. Hasil Abdimas ini dikatakan berhasil karena masyarakat mitra merasakan adanya penurunan keluhan penyakit hipertensi yang berkurang sekali, dan merasa puas dengan penyuluhan kesehatan tentang hipertensi dan modul hipertensi.Katakunci: Akupunktur, hipertensi. penyuluhan kesehatan
The Validation of Learning Devices Based on Cognitive Conflict Approach in Blended Learning Model
Martina Nur Larasafitri;
Gunawan Gunawan;
Kosim Kosim
Jurnal Penelitian Pendidikan IPA Vol. 8 No. 6 (2022): December
Publisher : Postgraduate, University of Mataram
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/jppipa.v8i6.2185
This study aims to describe validation of learning devices based on cognitive conflict approach in blended learning model. The learning devices are developed to improve students’ concept mastery and critical thinking ability. The learning devices are lesson plans (RPP), learning materials, student worksheet, and evaluation instruments. This study is a research and development using 4-D model, define, design, develop, and disseminate. This study is focus on develop stage. Validation process is done in develop stage. Validation process is using instrument (validation sheet). The validity of the learning devices was assessed by 3 experts who are competent at Mataram University. Criticisms and suggestions given by validators are used as improvements to developed learning devices. Data analysis is about the validity and reliability (percentage of agreement). The results said learning devices is very suitable for learning. The results of agreement between validators showed developed learning devices scored more than 75% which included in reliable category. More complete and detail explanation about validation results is presented in this article
The Effect of PhET Simulation-Assisted Guided Inquiry Learning Model on Students' Critical Thinking Ability in Elasticity Material
Ivan Ardisa;
Ni Nyoman Sri Putu Verawati;
Gunawan Gunawan;
Syahrial Ayub
Jurnal Pendidikan Fisika dan Teknologi (JPFT) Vol 8 No 2 (2022): July-December
Publisher : Department of Physics Education, Universitas Mataram
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/jpft.v8i2.4391
This study aims to determine the effect of PhET simulation-assisted guided inquiry learning model on students' critical thinking skills in Elasticity material. The type of research used is quasi-experimental with Nonequivalent Control Group Design. The population in this study were all students of class XI IPA at SMAN 1 Pringgabaya. The sample of this study was class XI H and class XI I, totaling 63 students, while the sampling technique was cluster random sampling method. The sample used in this study was class XI I (experimental class, totaling 32 people) and class XI H (control class, totaling 31 people). Before given the treatment, both classes were given an initial test to determine their initial ability. Based on the results of the initial test homogeneity test, the two samples had the same initial ability. The final test results for students' critical thinking skills obtained an average score of 79.45 with the highest score of 95 for the experimental class and an average of 74.27 with the highest score of 90 for the control class. The research hypothesis was tested with parametric statistical tests in the form of independent t-test variance. Such decision was taken on the basis of the testing. That is, the Sig (2-tailed) value of 0.028 is smaller than the significance level (α) of 0.05, and hence (H0) is rejected and (H1) is accepted. Thus, it can be interpreted that PhET simulation-assisted guided inquiry learning model has an effect on students' critical thinking abilities.
COMMUNICATION STRATEGIES FOR SUPERVISORS IN IMPROVING THE PROFESSIONAL ABILITY OF TEACHERS AT MADRASAH IBTIDAIYAH NEGERI 15 LANGKAT
Candra Wijaya;
Haidir Haidir;
Zainal Arifin
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 1, No 4 (2020): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.46576/ijsseh.v1i4.1427
this study was to determine: 1) the communication strategy of supervisors in improving the professionalism of teachers at Madrasah Ibtidaiyah Negeri 15 Langkat; 2) The media used by supervisors in carrying out communication at Madrasah Ibtidaiyah Negeri 15 Langkat; and 3) Supporting and inhibiting factors for Supervisory Communication Strategies in increasing the professionalism of teachers at Madrasah Ibtidaiyah Negeri 15 Langkat.This thesis research uses a qualitative approach with descriptive methods. The collection techniques used interview, observation and documentary studies, while to strengthen the validity of the data findings and the authenticity of the research, the researcher referred to the use of data validity standards consisting of creadibility, transferability, dependability and comfirmability. The results of this study are: 1) supervisory communication strategies in increasing the professionalism of teachers at MIN 15 Langkat in the form of interpersonal techniques with open, informative, persuasive, educational and instructive; 2) The media is used by supervisors in carrying out communication at Madrasah Ibtidaiyah Negeri 15 Langkat in addition to holding face-to-face communication also using information communication technology (ICT) using the WhatsApp application by creating a group for 15 Langkat Madrasah, this media is considered quite effective in carrying out madrasah development activities as a whole, including specifically the principal and teachers; and 3) Supporting factors for the effectiveness of supervisory communication strategies in increasing the professionalism of teachers due to the emergence of a good sense of togetherness and kinship so far. This sense of togetherness and kinship makes a strong bond in the communication process in madrasas and there are no significant obstacles in communicating with supervisors.
Penilaian Risiko Postur Kerja Berdasarkan Metode RULA Pada Pekerja Manual Handling di Toko H. Dadang
Mochamad Rafi Herdiana;
Asep Erik Nugraha
Jurnal Serambi Engineering Vol 8, No 1 (2023): Januari 2023
Publisher : Fakultas Teknik
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32672/jse.v8i1.5064
Manual material handling is a very important study in the industrial world. Conceptually, material handling in workers by utilizing labor. Flexibility of movement and wide accessibility are among the reasons the industry still utilizes manual material refining. On the other hand, the risk caused by the work is spinal injury (low back pain). Many use methods to analyze working postural on MMH. The study used the RULA method and a nordic body map questionnaire. The use of NBM questionnaires to find out complaints ergonomically, while the RULA Method is to analyze ergonomic risks in the upper part of the body. Toko H. Dadang is a grocery store that sells various basic necessities and others, with operators totaling 4 people. In the results of this study 4 people had upper ergonomic injuries. with the help of NBM questionnaires and analyzing the relationship of ergonomic risk with the RULA method. In the RULA method assesses the work of operators, on operators 1 it is worth 7. Thus, recommendations are given by using a freight trolley to prevent further ergonomic risks.
A Study On The Speaking Ability Of Third Year English Department Students Of Bung Hatta University Through Retelling A Legend
Lailatul Husna;
Lisa Tavriyanti
Jurnal Pendidikan dan Konseling (JPDK) Vol. 5 No. 1 (2023): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31004/jpdk.v5i1.11088
Penelitian ini bertujuan untuk mendeskripsikan kemampuan berbicara mahasiswa tahun ketiga Jurusan Bahasa Inggris, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Bung Hatta melalui penceritaan legenda. Populasi penelitian ini adalah mahasiswa Jurusan Bahasa Inggris tahun ketiga Universitas Bung Hatta. Jumlah sampel sebanyak lima belas (15) mahasiswa yang dipilih dengan menggunakan teknik random sampling. Data dikumpulkan melalui tes berbicara dengan meminta mereka menceritakan kembali salah satu legenda yang diberikan secara lisan. Untuk membuat tes tersebut reliabel penulis menggunakan metode antar penilai dengan menggunakan dua skorer, hasilnya tes tersebut reliabel. Kemudian, tes tersebut valid dalam hal validitas isi. Hasil penelitian ini menunjukkan bahwa secara umum kemampuan berbicara mahasiswa tahun ketiga Jurusan Bahasa Inggris Fakultas Keguruan dan Ilmu Pendidikan Universitas Bung Hatta melalui penceritaan legenda tergolong sedang. Terdapat 60% mahasiswa memiliki kemampuan sedang. Secara rinci, kemampuan mahasiswa dalam mengungkapkan isi legenda (orientasi, komplikasi, dan resolusi) tergolong sedang. Terbukti bahwa 86,67% mahasiswa memiliki kemampuan sedang, kemampuan mahasiswa dalam menggunakan struktur kalimat yang tepat tergolong sedang. Terbukti 80% mahasiswa memiliki kemampuan sedang; kemampuan mahasiswa dalam memilih dan menggunakan kosa kata yang tepat dalam menceritakan kembali legenda tergolong sedang. Terbukti 93,33% mahasiswa memiliki kemampuan sedang; kemampuan mahasiswa dalam melafalkan kata-kata dalam menceritakan kembali legenda tergolong sedang. Terbukti 66,67% mahasiswa memiliki kemampuan sedang dan kefasihan mahasiswa dalam menceritakan kembali legenda tergolong sedang. Terbukti 60% mahasiswa memiliki kemampuan sedang.
Students’ Perspective toward Blended Learning to Learn English at Vocational School
Lisa Tavriyanti;
Lailatul Husna;
Tiara Puspita Devi
Jurnal Pendidikan dan Konseling (JPDK) Vol. 5 No. 1 (2023): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31004/jpdk.v5i1.11090
Penyebaran Corona Virus (COVID 19) telah mengubah sistim pengajaran Bahasa Inggris di sekolah menengah. Untuk mengatasi penyebaran COVID 19 maka pengajaran bahasa Inggris dilaksanakan secara online. Salah satu metode yang diterapkan di SMK N 3 Payakumbuh adalah metode Blended Learning. Penelitian ini bertujuan untuk untuk mendeskripsikan perspektif siwa SMK terhadap Blended Learning dalam pengajaran bahasa Inggris. Rancangan penelitian ini menggunakan rancanagn deskriptif. Populasi penelitian ini adalah siswa kelas X SMK N 3 Payakumbuh. Purposif sampling teknik digunakan denga jumlah sample 60 orang siswa. Instrumen yang digunakan untuk mengumpulkan data yaitu angket yang sudah mempehatikan validitas dan reliabitas. Berdasarkan analis data, hasil penelitian ini adalah siswa SMK N 3 Payakumbuh memiliki perspektif yang positif terhadap pembelajaran bahasa Inggris dengan mneggunakan Blended Learning. Kesimpulan penelitian ini adalah siswa SMK N 3 Payakumbuh memiliki perspektif yang positif terhadap Blended Learning dalam belajar bahasa Inggris ditinjau dari motivasi belajar, proses pembelajaran, dan content bahasa Inggris.
Eliminasi Harmonisa Dengan Tapis Aktif Paralel Berbasis Teori Daya Sesaat Aktif Reaktif (pq) Pada Jaringan Sistem Daya Fasa Tunggal: Array
Setiyono;
Eri Prasetyo Wibowo;
Busono Soerowirdjo
Jurnal Ilmiah Komputasi Vol. 19 No. 2 (2020): Jurnal Ilmiah Komputasi Volume: 19 No. 2, Juni 2020
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32409/jikstik.19.2.81
Paper ini menyajikan cara untuk mereduksi sinyal sinyal gangguan system jaringan listrik atau jala jala yang disebabkan oleh keberadaan harmonisa pada sistem tenaga fasa tunggal . Salah satu metode yang popular adalah ekstraksi harmonisa menggunakan teori daya sesaat aktif reaktif (pq). Algoritma dari teori ini diimplementasikan dalam menghilangkan komponen harmonisa melalui sebuah rangkaian tapis aktif yang disusun secara parallel dengan beban nonlinier . Arus kompensasi dinjeksikan ke jaringan jala jala yang dihasilkan oleh tapis aktif berguna meningkatkan kualitas daya . Tapis aktif ini dibangun dengan susunan inverter sepasang saklar IGBT ataupun MOSFET dan dipasang sebuah kapasitor pada sisi DC. Hasil pengujian simulasi pada dua buah jenis beban, yakni, resitif induktif dan resitip kapasitif, ditandai dengan bentuk gelombang pada saluran sumber hampir mendekati sinusoidal. Total Harmonic Distortion (THD) yang di peroleh berkurang hingga 2,70%.