Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE): Open Journal System
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    FAKTOR-FAKTOR YANG MEMPENGARUHI TURUNNYA MINAT MAHASISWA PPAk DAN MAGISTER AKUNTANSI TERHADAP PROFESI AKUNTANSI

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    Profesi akuntan publik dianggap menjanjikan dengan prospek cerah, namun masih banyak mahasiswa akuntansi yang kurang tertarik menekuni profesi ini, padahal kebutuhan akan akuntan publik di Indonesia masih tinggi. Institut Akuntan Publik Indonesia (IAPI) menyatakan bahwa jumlah akuntan publik di Indonesia masih kurang untuk mengantisipasi pertumbuhan sektor bisnis. Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi minat mahasiswa akuntansi di Semarang terhadap profesi akuntan publik. Penelitian melibatkan 100 mahasiswa Program Profesi Akuntansi (PPAk) dan Magister Akuntansi melalui kuesioner Google Form, dengan analisis data menggunakan uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukkan bahwa penghargaan finansial, pengakuan profesional, dan lingkungan kerja berpengaruh positif terhadap minat mahasiswa menjadi akuntan publik. Mahasiswa mempertimbangkan gaji, tunjangan, prestise profesi, kenyamanan, kesempatan pengembangan karier, dan keseimbangan kerja-hidup. Namun, sertifikasi profesional (CPA dan CA) dan pertimbangan pasar kerja tidak berpengaruh signifikan terhadap minat mahasiswa

    PENGARUH LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI PADA PELAKU USAHA MIKRO KECIL DAN MENENGAH DI KABUPATEN BURU SELATAN TAHUN 2023

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    Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan terhadap keputusan investasi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Buru Selatan serta peran kinerja keuangan sebagai variabel moderasi. Menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling - Partial Least Square (SEM-PLS), penelitian ini melibatkan 175 responden yang dipilih melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki hubungan positif namun tidak signifikan terhadap keputusan investasi, yang mengindikasikan bahwa pemahaman keuangan saja tidak cukup untuk mendorong keputusan investasi pelaku UMKM. Namun, ketika dimoderasi oleh kinerja keuangan, pengaruh literasi keuangan terhadap keputusan investasi menjadi lebih kuat dan signifikan, meskipun dalam kategori efek yang kecil. Temuan ini mengindikasikan bahwa selain peningkatan literasi keuangan, faktor lain seperti kondisi keuangan yang baik berperan penting dalam meningkatkan minat investasi pelaku UMKM. Oleh karena itu, kebijakan untuk mendorong partisipasi investasi UMKM harus mencakup peningkatan akses terhadap modal dan pelatihan manajemen keuangan agar keputusan investasi dapat dilakukan secara lebih strategis dan berkelanjuta

    Kebijakan Penggunaan Pemetaan Sosial untuk Mengubah Kawasan Permukiman Kumuh Menjadi Kawasan Wisata di Indonesia Timur

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    This study aims to analyze the effectiveness of the social mapping approach in poverty alleviation and slum management through a strategy of transforming areas into tourist zones. The method used in this study is meta-analysis, which allows the integration of results from various previous studies to evaluate factors that contribute to the success and challenges in slum management. Data were collected through a systematic search in various academic databases, scientific journals, and research reports, with inclusion criteria that include topic relevance, methodological clarity, and data quality. The results show that social mapping plays an important role in creating a more effective intervention model to alleviate poverty and improve the quality of settlements. Collaboration across institutions, both between governments, NGOs, and local communities, is a major factor in ensuring the success of the intervention program. The network of organizations involved shows vertical and horizontal integration that strengthens coordination between sectors and layers of governance, although challenges such as lack of coordination and sectoral egos are still major obstacles. In addition, this study highlights the importance of policy integration and local capacity building through training, education, and knowledge transfer to strengthen institutions and communities. The conclusion is that a comprehensive social mapping approach can effectively address poverty and manage slums sustainably. The transformation of slum areas into tourist destinations not only has an impact on improving physical infrastructure but also encourages economic growth and social welfare of the community. Keywords: Social Mapping, Urban Transformation, Community Engagement, Public Policy, Policy Network

    ririn Evaluasi Kebijakan Penguatan Pendidikan Karakter Religiusitas Model Stake di SMKN 1 Duduksampeyan

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    This study aims to evaluate the implementation of the policy of strengthening religious character education at SMKN 1 Duduksampeyan. Religious character education is one of the main priorities in forming students who are not only academically competent but also have moral and spiritual integrity. The research method used is a qualitative approach with the STAKE evaluation model which includes the dimensions of antecedent, transaction, and outcomes. The results of the study indicate that this policy has succeeded in increasing students\u27 religious awareness, especially in the discipline of worship, although participation in extracurricular activities based on religion is still low. The conclusion is that although the policy has been effective, additional strategies are needed to increase student participation in non-academic activities so that the impact of religiosity can be more significant. Keywords: Policy Evaluation, Character Education, Religiosity, SMK, STAKE Mode

    Peran Epistemologi Filsafat Al-Hikmah Al-Muta\u27aliyah Bagi Kesadaran Eksistensi Spiritual

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    The purpose of this study is to find a way to achieve awareness of spiritual existence through the role of epistemology in the Al-Hikmah Al-Muta\u27aliyah school of philosophy. This study uses a qualitative descriptive literature method based on literature data from books, journals and comparisons to previous studies. The results of the study indicate that epistemology is a fundamental aspect of knowledge that underlies all science and perspectives on the world showing the connection of knowledge to existence and spirituality, which in fact cannot be separated or particularized or secularized. The conclusion of this study shows that placing epistemology as an aspect of science can be introduced early on to be able to foster awareness of spiritual existence as a fundamental foundation that goes beyond the limitations of interpretation in the form of religious doctrines and the limitations of particular science and influenced by secularism, so that it can form humans in a complete awareness and ready to face modernity and globalization that reduces human nature. Keywords: Al-Hikmah AlMuta’aliyah, Epistemology, Existential, Mulla Sadra, Spiritua

    Aplikasi Edible Coating Gel Lidah Buaya (Aloe vera L.) untuk Mempertahankan Jambu Biji Varietas Getas Merah (Psidium guajava L.) Selama Masa Simpan

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    This study aims to determine the effect of Aloe vera Gel edible coating concentration on the quality of getas merah guava during storage and to identify the optimal concentration for maintaining fruit quality. The method used in this study was a Completely Randomized Block Design (CRBD) with five treatment concentrations of Aloe vera Gel edible coating: K1 (control), K2 (20%), K3 (25%), K4 (30%), and K5 (35%). The measured parameters included fruit moisture content, respiration rate, weight loss, firmness, reducing sugar, and vitamin C content. Measurements were conducted on days 0, 3, 6, 9, and 12 of storage. The results showed that the concentration of Aloe vera Gel edible coating significantly affected fruit moisture content, respiration rate, firmness, reducing sugar, and vitamin C levels in getas merah guava. However, there was no significant effect on fruit weight loss. The 35% Aloe vera Gel edible coating concentration (K5) was the most effective treatment in maintaining the quality of getas merah guava during storage.   Keywords: Edible coating, Aloe vera Gel, Getas merah guava

    Pengaruh Model Pembelajaran Contextual Teaching and Learning Terhadap Keterampilan Berpikir Kreatif Siswa Kelas VII pada Tema Lingkunganku Tercemar

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    This study aims to analyze the effect of the Contextual Teaching and Learning (CTL) model on students\u27 creative thinking skills in science learning at the junior high school level. The method used in this study is a quasi-experimental design with a non-equivalent control group design. This study involved all seventh-grade students at MTs Negeri 1 Serang, consisting of 10 classes. The research sample was randomly selected, with Class VII A as the experimental group using the Contextual Teaching and Learning model, while Class VII E served as the control group using the Discovery Learning model. Data collection was carried out through creative thinking skill essay tests and non-test observations of students\u27 creative thinking abilities. The test instrument used was validated and tested for reliability. The results showed that the Contextual Teaching and Learning model significantly influenced the improvement of students\u27 creative thinking skills. Although the data distribution was not normal, hypothesis testing using statistical tests indicated significant differences between the pretest and posttest results. Thus, the Contextual Teaching and Learning model can be an effective alternative to enhancing students\u27 creative thinking skills in understanding scientific concepts, particularly concerning environmental pollution issues.   Keywords: Contextual Teaching and Learning, Creative Thinking Skills, Environmental Pollution, Integrated Scienc

    Profil Representasi Matematis Siswa dalam Menyelesaikan Soal Lingkaran Ditinjau dari Self Efficacy

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    This research aims to describe the mathematical representation of ninth grade students of Hidayatullah Palu Integral Junior High School in solving circle problems in terms of self-efficacy. This research method is descriptive qualitative research. Data collection is done by self efficacy questionnaire, written test, interview and documentation. Data validity uses member check, extended observation, and dependability. The results of this study indicate that subjects with high self efficacy can use all indicators of mathematical representation optimally, able to express their mathematical ideas in three representations namely visual representation, symbolic representation and verbal representation to solve problems from a problem. Students with moderate self efficacy can use all indicators of mathematical representation but not maximally. students with low self efficacy have not maximally fulfilled the indicators of visual mathematical representation ability and have not been able to fulfill the indicators of symbolic representation and verbal representation. Conclusion, students with high self efficacy have high representation skills, students with moderate self efficacy have moderate representation skills, and students with moderate self efficacy have moderate representation skills. with moderate self efficacy have moderate representation skills, and students with low self efficacy have high representation skills. students with low self efficacy have low representation ability. low.   Keywords: Circles, Mathematical Representation, Self Efficac

    Kemampuan Berpikir Kritis Matematis Siswa Berbasis Etno-Stem Melalui Tabut

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    Penelitian ini bertujuan mengembangkan kemampuan berpikir kritis matematis siswa pada pembelajaran matematika melalui Tabut. Penelitian ini merupakan penelitian deskriftif kualitatif dengan menggunakan pendekatan Etno-STEM. Penelitian ini melibatkan siswa kelas IX-A SMP Negeri 03 Bengkulu Tengah pada semester ganjil 2024/2025. Pengumpulan data dilakukan melalui observasi, dokumentasi dan wawancara semi-terstruktur. Teknik analisis data yang digunakan melalui pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pembuatan miniatur Tabut dalam pembelajaran matematika berbasis Etno-STEM dapat mengembangkan kemampuan berpikir kritis matematis siswa.   Kata Kunci: Berpikir kritis matematis, Etno-STEM, Tabu

    Pengaruh Metode Latihan Sirkuit dan Drill Pass terhadap Ketepatan Passing Spin Atlet Rugby Jawa Barat

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    This research aims to determine the effect of circuit pass and drill pass training methods on increasing the accuracy of rugby athletes\u27 spin passes. The method used in this research is experimental. This method was chosen because the main aim of this research is to determine the impact of a treatment. This research uses a pretest-posttest group design research design, which involves one group, and a pretest is carried out, then a treatment is given for 16 meetings, and then a posttest (final test) is carried out with a schedule of January-February 2024. This research uses a saturated sampling technique because the population is relatively small. So the sample used in this research was 30 people. The instrument used is the rugby spin passing test. The results of the research show that the sig value (0.000) < 0.05, and it can be concluded that the pass circuit training method has an effect on increasing the accuracy of rugby athletes\u27 spin passes. Meanwhile, the drill pass training method has a value of (0.000) < 0.05, meaning it has an influence on increasing the accuracy of rugby athletes\u27 spin passes. Furthermore, the hypothesis test for the circuit pass and drill pass training methods has a value of (0.506) > 0.05, so it can be concluded that the two training methods do not have a significant difference in increasing the accuracy of rugby athletes\u27 passing passes. Keywords: drill pass, pass circuit, rugby, spin pas

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