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<![CDATA[Comparison of Accrual Ratio and Cash Ratio Accuration in Financial Reports ]]>
<![CDATA[Mahyudin Mahyudin]]>;
<![CDATA[Sapto Hendri]]>;
<![CDATA[Iman Waskito]]>;
<![CDATA[M. Ali Fikri]]>
<![CDATA[ Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Vol 9, No 2: December 2021 ]]>
Publisher : <![CDATA[IKIP Mataram ]]>
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DOI: 10.33394/j-ps.v9i2.4609
<![CDATA[Accounting and financial reporting fraud has been happening lately. Failure in estimating the veracity of financial reports starts from many aspects of accruals in the preparation of financial reports. This study seeks to explain the flow of financial transactions as important information, considering that activities in the financial sector require quick and relevant decisions. The flow of transactions in the financial reports consists of cash flows and accruals. Finance in business is almost similar to direct current and alternating current. In fact, this is misleading because of the ignorance of the readers of financial reports in interpreting profit, even though the misinterpretation will have an impact on investing errors. This study tries to analyze the results of financial ratio investments using the approach to the ratio of factors in the form of cash and accruals. Hermenuetics qualitative approach is used with data sourced from the Indonesia Stock Exchange. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange. Three forms of financial ratio analysis are used, namely the analysis of ROA (return of assets), ROI (return of investment), and ROE (return of equity). Researchers measure using a comparison of ROA, ROI, and ROE based on accruals and cash. The results of the comparison of the accuracy of the accrual ratio and the cash ratio in the financial reports are presented further in this article.]]>
<![CDATA[Analysis the Effect of Physical Parameters on Groundwater Salinity in the KEK Mandalika Lombok ]]>
<![CDATA[Alfina Taurida Alaydrus]]>;
<![CDATA[Adi Susilo]]>;
<![CDATA[Suhayat Minardi]]>;
<![CDATA[Agus Naba]]>;
<![CDATA[Agus Wahid]]>
<![CDATA[ Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Vol 9, No 2: December 2021 ]]>
Publisher : <![CDATA[IKIP Mataram ]]>
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DOI: 10.33394/j-ps.v9i2.4437
<![CDATA[KEK Mandalika is located in a coastal area which is very vulnerable to changes in the quantity and quality of groundwater due to seawater intrusion. This study aims to detect the presence of aquifers (groundwater), seawater intrusion and analyze the effect of physical parameters to determine groundwater quality in the KEK Mandalika area. The physical parameters used are: resistivity, conductivity, Total Dissolved Solid (TDS) and salinity. The resistivity value was obtained using the geoelectric resistivity method with 10 lines using a dipole-dipole configuration, while the other parameters were obtained through 10 samples of well water which were located adjacent to the geoelectric line. Resistivity geoelectrical data processing using Res2Dinv software, Surfer13 software to observe the spread of each parameter and perform regression analysis to see the effect of resistivity, conductivity, TDS on salinity. The results obtained are geoelectric resistivity in the form of an aquifer layer around the KEK Mandalika at a depth of (2 – 12) meters with resistivity values ranging from (0 – 2257) Ωm. The results of groundwater samples are: conductivity with values ranging from (1.02 – 20) mS/cm, TDS with values ranging from (67.3 – 3070) mg/L and salinity with values ranging from (0.05 – 2.07) ppt. The effect of conductivity, TDS on salinity is directly proportional, while the effect of resistivity on salinity is inversely proportional. Most of the KEK Mandalika area is likely to experience seawater intrusion, especially in the Eastern region.]]>
<![CDATA[Profile of Implementation of Free Inquiry Learning Assisted By PhET and Critical Thinking Skills of Senior High School Students on Light Material ]]>
<![CDATA[Anggi Aulidhia Rohmah]]>;
<![CDATA[Binar Kurnia Prahani]]>
<![CDATA[ Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Vol 9, No 2: December 2021 ]]>
Publisher : <![CDATA[IKIP Mataram ]]>
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DOI: 10.33394/j-ps.v9i2.4192
<![CDATA[This research was conducted to obtain a Free Inquiry Learning Implementation Profile assisted by PhET and Critical Thinking Skills of Senior High School Students on Light Material. The type of this research is descriptive preliminary research and does not test the hypothesis. The research subjects consisted of 111 students. Data collection techniques in a form of questionnaires, teacher interviews, and written tests which has been tested for validity and reliability. Then the data that has been obtained will be analyzed descriptively qualitatively. Based on the study results, findings in the form of 1) The ability of critical thinking skills of students in the low and medium category. The low category with a range of grades from 0 to 45 as many as 44 students where male 15 students, and 29 female students, the medium category with a range of grades from 46 to 75 as many as 63 students where male 4 students and 59 female students, and high category with a range 75 to 100 as many as 4 female students; 2) Criteria for the lowest critical thinking skills is “evaluation” with an average value of 1.00, 3) The implementation of the free inquiry model has the potential to improve student’s critical thinking skills. It can be concluded if the critical thinking skills possessed by students are low, so it is necessary to increase student’s critical thinking skills, namely by the implementation of free inquiry assisted by PhET.]]>
<![CDATA[Difficulties of Biology Teachers in Planning and Implementing Authentic Assessments in the 2013 Curriculum: Descriptive Studies on Biology Teachers in Senior High Schools ]]>
<![CDATA[Dwi Alviana Sholiha]]>;
<![CDATA[Agus Ramdani]]>;
<![CDATA[I Wayan Merta]]>
<![CDATA[ Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Vol 9, No 2: December 2021 ]]>
Publisher : <![CDATA[IKIP Mataram ]]>
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DOI: 10.33394/j-ps.v9i2.4117
<![CDATA[This study aims to describe the difficulties of biology teachers at senior high schools (SMA) in Praya Barat Daya District for the 2020/2021 academic year in planning and implementing an authentic assessment in the 2013 curriculum. This research method uses a descriptive qualitative approach. The informants in this study were biology teachers at SMAN 1 Praya Barat Daya, biology teachers at Al Maarif Pandan Indah Islamic High School, and biology teachers at Raudlatul Ulum Islamic High School Batu Jangkih, totaling 8 people. Data collection techniques are using questionnaires, interviews, and documentation. In analyzing the data, steps were applied, namely data reduction, exposure or presentation of data and drawing conclusions. The results showed that the process of implementing an authentic assessment carried out by biology teachers was still less effective. Obtained data in planning the assessment of 78.75% included in the good category and in the implementation of the assessment obtained data of 43.26% included in the poor category. The difficulties experienced by biology teachers in planning authentic assessments of the 2013 curriculum are in determining the standard of assessment and the difficulties experienced by teachers in carrying out authentic assessments are in the affective domain.]]>
<![CDATA[Analysis of the Sustainability Status of Feed Banks in the 1000 Village Cow Program in Pujut District, Central Lombok: (Dimension of Availability, HR Management, and Production System, Price, Feed Distribution) ]]>
<![CDATA[Mashur Mashur]]>;
<![CDATA[Subagio Subagio]]>;
<![CDATA[Kemas Usman]]>;
<![CDATA[Hunaepi Hunaepi]]>
<![CDATA[ Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Vol 9, No 2: December 2021 ]]>
Publisher : <![CDATA[IKIP Mataram ]]>
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DOI: 10.33394/j-ps.v9i2.4347
<![CDATA[West Nusa Tenggara Province is one of the centers for beef cattle production in Indonesia, which was set by the Ministry of Agriculture as a pilot program for the 1000 village cattle program in realizing national beef self-sufficiency. The supporting factor for the success of the 1000 village cattle program is the provision of feed throughout the year. The existence of a feed bank is expected to be a solution to overcome the limited supply of feed, especially in the dry season. The Bumbang Wetan Feed Bank in Mertak Village is a feed bank that is expected to supply animal feed needs in five pilot villages of the 1000 village cattle program in Pujut District, Central Lombok Regency. To determine the sustainability status of the feed bank in supporting the 1000 village cattle program, a study was carried out in June-August 2021. The determination of the sustainability status of the feed bank was based on the sensitive attributes of the three dimensions studied, namely: (1) availability of feed ingredients; (2) production, pricing, and distribution systems; (3) HR management. These attributes are arranged referring to the results of primary data collection using a questionnaire. The research method used is descriptive qualitative. Determination of the sustainability status of the feed bank is carried out using the Multi-Dimensional Scaling method with the Rapid Appraisal Beef Cattle Feed Bank Smallholder approach. The results showed that the sustainability value of the three dimensions was 50.59, so it was concluded that the status of the feed bank was in the less sustainable category in supporting the 1000 village cattle program]]>
<![CDATA[Elementary School Student Learning Independence Analyst during the Covid-19 Pandemic ]]>
<![CDATA[Kisman Kisman]]>;
<![CDATA[A. Hari Witono]]>;
<![CDATA[Moh. Irawan Zain]]>
<![CDATA[ Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Vol 9, No 2: December 2021 ]]>
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DOI: 10.33394/j-ps.v9i2.4367
<![CDATA[Independent learning is an important element in learning. Independent learning is defined as a learning process within a person in achieving certain goals that are required to be active individually or not to depend on others, including teachers. This study aims to find out how independent student learning is during the Covid-19 pandemic and the factors causing difficulties in student learning independence during the Covid-19 pandemic class V SD Negeri 46 Mataram. The research approach used is descriptive qualitative research. The data collection instruments used interview questionnaires, observation sheets, and documentation studies. The data analysis technique used is data reduction, data presentation, conclusion or verification. The results show that the learning independence experienced by class V students includes: (1) aspects of having self-confidence reaching an average percentage of 50.3%, (2) aspects in making decisions reached an average percentage of 38.6%, (3) responsible aspects reached an average percentage of 50%, (4) aspects of having a competitive desire to advance reached an average percentage of 44.6%, (5) the discipline aspect reached an average percentage of 41.5%. Then the student's learning independence factor in terms of self-confidence, the average percentage is 44.33%. Then the student's learning independence factor in a decision, the average percentage is 36.66%. Then the independent learning factor of students in terms of responsibility, the average percentage is 45.75%. Then the student's learning independence factor in terms of the desire to compete to advance, the average percentage is 38.66%. Then the student's learning independence factor in terms of discipline, the average percentage is 50%]]>
<![CDATA[The Effectiveness of Guided Inquiry Learning Model with Edmodo Assisted to Facilitate Critical Thinking Skills ]]>
<![CDATA[Andri Estining Sejati]]>;
<![CDATA[Syarifuddin Syarifuddin]]>;
<![CDATA[Nasruddin Nasruddin]]>;
<![CDATA[Nisa Miftachurohmah]]>;
<![CDATA[La Ode Nursalam]]>;
<![CDATA[Eko Hariyanto]]>
<![CDATA[ Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Vol 9, No 2: December 2021 ]]>
Publisher : <![CDATA[IKIP Mataram ]]>
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DOI: 10.33394/j-ps.v9i2.4260
<![CDATA[This research aims to develop a learning device based on a guided inquiry model with Edmodo on the subject of earth structure and disasters which is appropriate to practice critical thinking skills of junior high school students. The research subjects were learning devices and class IX students of SMP Negeri 17 Kendari. This research is a development research using the Dick and Carey model. Testing the results of the development of the device in classroom learning using a one group pretest-posttest design. The data analysis technique used quantitative descriptive and qualitative descriptive. The findings from the results of this research are: The validity of learning tools is in good category, the implementation of lesson plans is in good category; the most dominant student activity during learning is making observations; student response to guided inquiry learning model with Edmodo is considered good; completeness of students' concept understanding learning outcomes, the average pretest was 16.47 and posttest was 87.06. While the students' critical thinking skills learning outcomes, the average pretest was 20.53 and posttest was 85.67. The obstacle encountered during learning is the time required to carry out learning activities beyond the specified time. Based on the discussion of the results and findings, it is concluded that the guided inquiry model learning with Edmodo tool that has been developed on the earth structure and disaster material is appropriate to be used to train the critical thinking skills of junior high school students.]]>
<![CDATA[Self-regulated in a Blended Learning: Case Study On Educational Doctoral candidates ]]>
<![CDATA[Fitri April Yanti]]>;
<![CDATA[Ahmad Walid]]>;
<![CDATA[Habibi Habibi]]>;
<![CDATA[M. Anas Thohir]]>
<![CDATA[ Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Vol 9, No 2: December 2021 ]]>
Publisher : <![CDATA[IKIP Mataram ]]>
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DOI: 10.33394/j-ps.v9i2.4410
<![CDATA[This study investigates the use of self-regulated in blended learning by students in doctoral education courses to complete advanced statistics lectures. Self-regulated in blended learning is described in four phases according to Zimmerman, namely planning, monitoring, evaluation, and reinforcing. The participants consisted of five students from 5 different disciplines, and were willing to share their learning experiences. Research data obtained by interview method and analyzed qualitatively. Validation uses two strategies, namely member checking and peer debriefing. Member checking is done after the data is formulated into themes, then the researcher will bring it back to the participants to find out their accuracy. Peer debriefing was conducted by colleagues to review and ask critical questions about this research. Colleagues have at least a doctoral degree. The results show that planning for the completion of student assignments begins with (1) setting goals and planning strategies with (a) planning time for completing assignments; (b) Cooperation with peers online and off-line; and (c) planning for technical issues; (2) Regularly calculate their scores every week after being given feedback on the results of the lecturer's assessment, and save the feedback results from completed assignments; (3) using assignment assessment rubrics, using lecturer feedback, and grades, to measure progress in lectures; (4) the strategies they have designed and implemented have succeeded in making success in doing the task.]]>
<![CDATA[Improving Scientific Creativity and Scientific Attitude of Students through Creative Responsibility Based Learning on Energy-Work Materials during the Covid-19 Pandemic ]]>
<![CDATA[Khairunnisa Maharani]]>;
<![CDATA[Saiyidah Mahtari]]>;
<![CDATA[Suyidno Suyidno]]>
<![CDATA[ Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Vol 9, No 2: December 2021 ]]>
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DOI: 10.33394/j-ps.v9i2.4386
<![CDATA[Scientific creativity and scientific attitude play an important role in learning physics, but both of those competencies are not properly trained. Therefore, the purpose of this study is to describe the effectiveness in increasing scientific creativity and students’ scientific attitude. The research is part of a development research using the ADDIE model. In the ADD (Analysis, Design, Development) stage, a CRBL package has been produced that has met the valid and reliable criteria; so that the device can be continued at the IE (Implementation, Evaluation) stage by using a one group pre-test and post-test design. The research subjects were 22 students of class X in one of the senior high schools in the city of Banjarmasin. The data were obtained using instruments of scientific creativity test and scientific attitude questionnaires. The results of the study show that the n-gain of scientific creativity is 0.34 in the medium criteria, although every scientific creativity indicator has not reached the school minimum completeness criteria due to the online learning process. Also, the students’ scientific attitude has increased at each meeting in good criteria. Thus, CRBL is effective in increasing scientific creativity and students’ scientific attitudes during the COVID-19 pandemic.]]>
<![CDATA[Analysis of the Difference between INA-CBG Rates and Hospital Rates for Outpatient and Inpatient Services at FKRTL Provider BPJS Kesehatan Mataram City ]]>
<![CDATA[Putu Gede Wawan Swandayana]]>;
<![CDATA[Sastrawan Sastrawan]]>
<![CDATA[ Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Vol 9, No 2: December 2021 ]]>
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DOI: 10.33394/j-ps.v9i2.4350
<![CDATA[The National Health Insurance Program or Jaminan Kesehatan Nasional (JKN) managed by the Health Social Security Administration Agency or Badan Penyelenggara Jaminan Sosial Kesehatan (BPJS Kesehatan) has entered its eighth year of implementation. Since 2014, PT Askes (Persero) has transformed into BPJS Kesehatan, this also has an impact on changes in the payment system from Retrospective Payment System to Prospective Payment System with INA-CBG (Indonesian-Case Based Groups) rates. The difference between INA-CBG rates and hospital real rates is a fundamental problem, so hospitals must make efforts to achieve quality control and cost control. The real rate is the rate used by the hospital based on service of each service according to local regulations. Meanwhile, INA-CBG is a case-based health financing package by grouping various types of services into one unit. There is a difference between the INA-CBG rates and the hospital's real rates for paying JKN claims for Advanced Inpatient (RITL) and Advanced Outpatient (RJTL) services as a whole. This study is a descriptive-analytic quantitative research. The data used is secondary data obtained from the list of hospital JKN claims on the BPJS Kesehatan Claims Digital Verification application. The results of the study indicate that there is a negative difference between the total INA-CBG rate and the total hospital real rate for inpatient services of Rp. -25,654,787,895 or -36% of the INA-CBG rate. In outpatient services there is a negative difference of Rp. -6,144,370,328,- or -13% of the INA-CBG rate. Based on these findings, we recommend that hospitals should conduct a utilization review of health services, as well as calculate the appropriate unit cost for each type of service. The hospital carries out quality control of services by paying attention to the diagnosis and action and treatment provided, so that there are no unnecessary services.]]>
