Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE): Open Journal System
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ANALISIS KINERJA KEUANGAN DALAM PENGELOLAAN KEUANGAN DESA DI DESA KUBUTAMBAHAN BERDASARKAN RASIO KEUANGAN DAERAH TAHUN 2022-2023
Full text linkPenelitian ini bertujuan untuk menganalisis kinerja keuangan dalam pengelolaan Dana Desa di Desa Kubutambahan berdasarkan rasio keuangan daerah periode 2022–2024. Metode penelitian yang digunakan adalah mixed methods dengan desain explanatory sequential, di mana analisis kuantitatif dilakukan melalui perhitungan rasio efektivitas, efisiensi, kemandirian, dan pertumbuhan, kemudian diperdalam dengan pendekatan kualitatif melalui wawancara terhadap aparatur desa. Data penelitian bersumber dari dokumen keuangan desa berupa APBDes dan Laporan Realisasi Anggaran serta data primer hasil wawancara. Hasil penelitian menunjukkan bahwa rasio efektivitas berada pada kategori efektif hingga cukup efektif, rasio efisiensi tergolong kurang efisien akibat tingginya realisasi belanja, rasio kemandirian sangat rendah yang menandakan ketergantungan tinggi terhadap dana transfer, serta rasio pertumbuhan menunjukkan fluktuasi dengan tren peningkatan pada tahun terakhir. Kesimpulan penelitian ini menunjukkan bahwa pengelolaan keuangan Desa Kubutambahan cukup baik dari sisi efektivitas dan pertumbuhan, namun masih memerlukan perbaikan dalam efisiensi dan terutama penguatan kemandirian fiskal desa
ANALYSIS OF WORK POSTURE IN EMBROIDERY MACHINE OPERATORS USING THE REBA AND OWAS METHODS AT PT XYZ
Full text linkErgonomics plays a crucial role in health, significantly influencing worker welfare. Neglecting occupational health and safety can harm both employees and companies. PT XYZ, a producer of Muslim clothing, still involves manual activities in its production, which pose risks such as workplace accidents, especially during manual material handling (MMH). Small-scale industrial work exposes workers to various hazards, including Musculoskeletal Disorders (MSDs). This study aims to identify workers\u27 postures using the REBA and OWAS methods. The REBA score is 7, while the OWAS score is 2, indicating the need for intervention. Consequently, ergonomic chairs are being designed for workers to improve their work environment principles.
Keywords : Reba, Owas, Ergonomi, Musculoskeletal disorder
PENGEMBANGAN VISITOR MANAGEMENT MULTI-OPERATOR UNTUK PEMETAAN ASAL PENGUNJUNG BERBASIS DSRM
Full text linkFragmentasi data menjadi hambatan serius dalam tata kelola pariwisata berbasis komunitas yang memiliki banyak operator mandiri, seperti di Kampung Wisata Purbayan. Ketiadaan integrasi data membuat pengelola kesulitan memetakan demografi wisatawan untuk keperluan strategis. Penelitian ini merespons masalah tersebut dengan membangun Visitor Management System (VMS) melalui pendekatan Design Science Research Methodology (DSRM). Pengembangan sistem menempuh siklus DSRM secara utuh, mencakup identifikasi masalah, penetapan tujuan, perancangan, demonstrasi, evaluasi, hingga komunikasi hasil. Solusi yang ditawarkan menerapkan mekanisme hak akses hibrida; operator dapat mencatat data secara otonom, sementara pengelola tetap memperoleh analitik terpusat tanpa melanggar privasi usaha. Temuan pengujian memperlihatkan sistem berhasil merekam kunjungan secara konsisten, memvisualisasikan peta sebaran berbasis GeoJSON, serta menyajikan statistik tren yang akurat. Pendekatan partisipatif berbasis operator ini terbukti lebih efektif dalam merekonstruksi pola kunjungan dibandingkan metode pemindaian mandiri oleh wisatawan
Pengaruh Model Pembelajaran Kooperatif Jigsaw dan Komando terhadap Hasil Belajar Lari 100 Meter ditinjau dari Motivasi Belajar pada Siswa Kelas 7 SMPN 1 Dusun Selatan
Full text linkThis research aims to determine the effect of the jigsaw cooperative learning model on the learning outcomes of 100-meter running of seventh-grade students of SMPN 1 Dusun Selatan (Dusun Selatan 1 Junior High School), the effect of the command model on improving the learning outcomes of 100-meter running of seventh-grade students of SMPN 1 Dusun Selatan, the effect of learning motivation on improving the learning outcomes of 100-meter running of seventh-grade students of SMPN 1 Dusun Selatan, and (4) the simultaneous effect of the jigsaw cooperative learning model and command on the learning outcomes of 100-meter running of seventh-grade students of SMPN 1 Dusun Selatan. The type of this research was an experiment with a 2X2 factorial. The research population was seventh grade students of SMP Negeri 1 Dusun Selatan. The sample was taken by using a stratified sampling technique totaling 64 students, from class 7A for the jigsaw cooperative learning model and 7B. for the command model. Then 27% of the participants were taken with high learning motivation and 27% with low learning motivation for each Jigsaw and Command learning model. The research findings reveal: (1) from the results of the Paired Samples T Test, a Sig. Value of 0.000 < 0.05 is obtained, meaning there is a significant effect after being given the jigsaw cooperative model treatment in class 7 A. With a mean pretest of 62.5000 and a mean posttest of 83.1875. The mean difference is at 20.68750. (2) For the Command Model, the Sig. Value of 0.000 < 0.05 meant there is a significant effect after being given the command model treatment in class 7 B. With a mean pretest of 54.875 and a mean posttest of 81.0625. The mean difference is at 26.37500. Hence, the difference is accepted because there is a significant difference before and after treatment. (3) The results of the jigsaw group motivation test are 0.693 > 0.05, meaning there is no any effect between learning motivation and student learning outcomes. This means Ha is rejected and Ho is accepted. Therefore, there is no any significant effect between learning motivation and 100-meter running learning outcomes for seventh-grade students of SMPN 1 Dusun Selatan. (4) The 2-tailed Sig value is 0.000 < 0.05. The mean value between the pretest and posttest is at 7.711. Therefore, it can be concluded that there is a simultaneous effect between the jigsaw cooperative teaching model, the command style, and learning motivation on 100-meter running learning outcomes
Keywords: Jigsaw cooperative model, command model, learning motivation
SELF-EFFICACY MODERATES THE RELATIONSHIP BETWEEN ACCOUNTING UNDERSTANDING AND BUSINESS EXPERIENCE ON THE INTEREST IN IMPLEMENTING SAK EMKM
Full text linkPenelitian ini bertujuan menganalisis peran self efficacy dalam memoderasi hubungan antara pemahaman akuntansi dan pengalaman pemilik usaha terhadap minat pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menerapkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) di Kota Tangerang Selatan. Pendekatan penelitian menggunakan metode kuantitatif dengan Structural Equation Modeling–Partial Least Squares (SEM-PLS) 4.0 terhadap 97 responden UMKM yang telah beroperasi minimal dua tahun. Hasil penelitian menunjukkan nilai R² sebesar 0,804, yang berarti 80,4% variasi minat menerapkan SAK EMKM dijelaskan oleh pemahaman akuntansi, pengalaman usaha, dan self efficacy. Pemahaman akuntansi dan pengalaman usaha tidak berpengaruh signifikan terhadap minat menerapkan SAK EMKM, sementara self efficacy berpengaruh positif dan signifikan. Namun, self efficacy tidak memoderasi hubungan antara kedua variabel independen dengan minat penerapan SAK EMKM. Hasil ini menegaskan pentingnya faktor psikologis, terutama keyakinan diri pelaku UMKM, dalam mendorong adopsi standar akuntansi. Program pelatihan akuntansi bagi UMKM perlu menekankan peningkatan kompetensi teknis sekaligus membangun kepercayaan diri untuk mendukung penerapan SAK EMKM secara berkelanjutan
EFFECTIVENESS AND EFFICIENCY OF BUDGET REALIZATION\u27S LOCAL GOVERNMENT BEFORE AND DURING PANDEMIC: A CASE STUDY
Full text linkThis purpose of study is to analyze the comparison of the performance of financial statements by taking into account the level of efficiency, and the effectiveness of the allocation of funds to assess budget accountability. The object of this research is the Regional Development Planning Agency of Magelang Regency and Yogyakarta City with the main data source being the 2018 to 2021 Budget Realization Report. This study uses a quantitative descriptive method with secondary and primary data types. Analysis of the data using the formula of efficiency and effectiveness. The analysis results from the calculations show that the percentage level of effectiveness of Magelang Regency before the pandemic (2018-2019) and during the pandemic (2020-2021) is in the effective level. The percentage level of the effectiveness of the City of Yogyakarta before the pandemic (2018-2019) and during the pandemic (2020-2021), which is in the effective percentage. The percentage level of efficiency in Magelang Regency before the pandemic (2018-2019) was in the less efficient percentage. Meanwhile, during the pandemic (2020-2021) it was in the efficient percentage and overall, it was in the fairly efficient category. The percentage level of efficiency of the City of Yogyakarta before the pandemic (2018-2019) and during the pandemic (2020-2021) was in the efficient percentage
ANALISIS DAMPAK PRODUKSI KELAPA SAWIT DAN HARGA MINYAK NABATI GLOBAL TERHADAP DEFORESTASI DI INDONESIA DENGAN PENDEKATAN VECTOR AUTOREGRESSION (VAR) TAHUN 2016 - 2025
Full text linkPenelitian ini bertujuan untuk menganalisis hubungan dinamis jangka pendek dan kontribusi relatif antara produksi kelapa sawit Indonesia, harga minyak kelapa sawit (CPO) global, dan deforestasi di Indonesia selama periode 2016–2025. Metode yang digunakan adalah Vector Autoregression (VAR) untuk mengestimasi interdependensi simultan antar variabel, dilengkapi dengan uji kausalitas Granger, Impulse Response Function (IRF), dan Forecast Error Variance Decomposition (FEVD). Hasil penelitian menunjukkan bahwa: (1) terdapat hubungan kausal jangka pendek yang signifikan dari harga CPO dan produksi sawit terhadap deforestasi, tetapi tidak sebaliknya; (2) estimasi VAR mengungkap bahwa kenaikan harga CPO periode sebelumnya meningkatkan deforestasi saat ini sebesar 45,623 hektar, sementara peningkatan produksi sawit berkontribusi sebesar 5120,4 hektar; (3) deforestasi berpengaruh positif terhadap harga CPO dan produksi, namun efeknya bersifat temporer; (4) hasil FEVD menunjukkan bahwa dalam jangka panjang, sekitar 39,4% variasi deforestasi dijelaskan oleh harga CPO dan produksi, sementara deforestasi sendiri menjelaskan 28,9% variasi harga CPO dan 39,4% variasi produksi. Implikasi kebijakan dari temuan ini menekankan pentingnya pendekatan terintegrasi yang menggabungkan pengendalian harga komoditas, intensifikasi produksi berkelanjutan, dan penguatan tata kelola lahan untuk menekan deforestasi tanpa mengorbankan stabilitas ekonomi sektor sawit
EVALUATION OF THE EFFECTIVENESS OF QRIS IN IMPROVING THE SECURITY OF INCLUSIVE FINANCIAL TRANSACTIONS FOR CULINARY UMKM IN PALEMBANG CITY
Full text linkDigital transformation in payment systems is an important factor in encouraging transaction security and financial inclusion for Micro, Small and Medium Enterprises. Quick Response Code Indonesian Standard (QRIS) is a Bank Indonesia innovation that aims to simplify safe and inclusive digital payment transactions. This research aims to evaluate the effectiveness of QRIS in increasing the security of inclusive financial transactions for culinary UMKM in Palembang City. The research uses a quantitative approach with a survey method of 100 culinary UMKM who use QRIS. The data were analyzed using validity, reliability, classical assumption tests, and simple linear regression with the help of SPSS. The research results show that the use of QRIS has a positive and significant effect on increasing the security of financial transactions and encouraging financial inclusion for culinary UMKM. These findings indicate that QRIS is effective as a digital payment instrument that supports an inclusive financial ecosystem at the UMKM level
PENERAPAN GREEN ACCOUNTING, PENGUNGKAPAN LAPORAN KEBERLANJUTAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA DAN NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024)
Full text linkPenelitian dimaksudkan untuk menelaah keterkaitan penerapan green accounting, pengungkapan laporan keberlanjutan, dan ukuran perusahaan terhadap nilai perusahaan dan kinerja keuangan pada perusahaan pertambangan yang terdaftar di BEI tahun 2022-2024. Penelitian mengadopsi pendekatan kuantitatif, memanfaatkan data sekunder yang diperoleh melalui laporan keuangan tahunan serta laporan keberlanjutan perusahaan pertambangan. Teknik pengambilan sampel pada penelitian ini menerapkan purposive sampling dengan total sampel 49 perusahaan, dan proses analisis data dilakukan melalui teknik regresi linear berganda. Temuan penelitian mengindikasikan bahwa green accounting dan ukuran perusahaan tidak memberikan pengaruh terhadap nilai perusahaan, sementara pengungkapan laporan keberlanjutan memberikan pengaruh terhadap nilai perusahaan. Temuan penelitian juga menginformasikan bahwa green accounting dan pengungkapan laporan keberlanjutan memberikan pengaruh terhadap kinerja keuangan, sementara untuk ukuran perusahaan tidak memberikan pengaruh terhadap kinerja keuangan
INITIATIVE STRATEGY TO BE THE FIRST-CHOICE SURVEYOR TO DO THE SUPERINTENDING JOB IN INDONESIA
Full text linkCoal remains one of the most strategic energy commodities in global trade, making the role of Testing, Inspection, and Certification (TIC) companies indispensable in every export or domestic shipment. These entities ensure that coal quality and quantity comply with contractual agreements, positioning them as key actors in maintaining trust and transparency across the supply chain. However, this critical role also intensifies competition among TIC companies. This study addresses the gap between customer satisfaction and the company’s actual competitive standing. Using a qualitative approach through in-depth interviews with coal producers, traders, and end-users, the research explores the factors influencing surveyor appointment decisions. Analytical tools—including business process mapping, economic and global segment analysis, stakeholder mapping, and SWOT—were used to assess internal and external conditions comprehensively. The findings offer strategic insights for TIC companies to formulate focused, sustainable, and adaptive strategies that enhance competitive advantage and reinforce their credibility within the global coal supply chain