Journal Universitas Sarjanawiyata Tamansiswa (UST)
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Pengembangan Buku Cerita Bergambar berbasis Pendekatan Deep learning pada Siswa Kelas III Sekolah Dasar
No full textThe limited availability of reading materials that suit the characteristics of students and their environment encourages the need for innovative learning media in elementary schools. Based on these problems, this study aims to develop and produce picture story books based on in-depth learning that are appropriate, interesting, and appropriate to the needs of third-grade elementary school students. The method used is Research and Development (R&D) with the ADDIE model which includes the stages of Analysis, Design, Development, Implementation, and Evaluation. The data obtained in the study were then analyzed descriptively quantitatively and qualitatively. The subjects of this study were 22 third-grade students of Kataan Elementary School. Based on the results of the study, the validation test from material experts obtained a score of 94.4% and media experts 88.8%. The results of limited trials from students obtained a score of 97.18% and teachers obtained a score of 90%. Meanwhile, the results of extensive trials from students obtained a score of 86.7% and teachers obtained a score of 90%. Thus, it can be concluded that this picture story book based on in-depth learning is very suitable for use to support literacy activities in elementary schools.Keterbatasan ketersediaan bahan bacaan yang sesuai dengan karakteristik siswa dan lingkungannya mendorong perlunya inovasi media pembelajaran di sekolah dasar. Metode yang digunakan adalah Research and Development (R&D) dengan model ADDIE yang meliputi tahap Analysis (Analisis), Design (Perancangan), Development (Pengembangan), Implementation (Implementasi), dan Evaluation (Evaluasi). Data yang diperoleh pada penelitian kemudian dianalisis secara deskriptif kuantitatif dan kualitatif. Subjek penelitian ini yaitu 22 peserta didik kelas III SDN Kataan. Berdasarkan hasil penelitian, uji validasi dari ahli materi mendapatkan skor 94,4% dan ahli media sebesar 88,8%. Sedangkan, hasil uji coba dari peserta didik mendapatkan skor sebesar 86,7% dan guru mendapatkan skor 90%. Dengan demikian, dapat disimpulkan bahwa buku cerita bergambar berbasis deep learning ini sangat layak digunakan untuk menunjang kegiatan literasi di sekolah dasar
PENGARUH MODEL PEMBELAJARAN BLENDED LEARNING TERHADAP HASIL BELAJAR MATA PELAJARAN PEMBUATAN BUSANA INDUSTRI KELAS XI DI SEKOLAH MENENGAH KEJURUAN
No full textThe purpose of this study was to find out: (1) the implementation of blended learning for Class XI Fashion Design students, (2) the learning outcomes of Class XI Fashion Design students, (3) the effect of implementing blended learning on student learning outcomes for Class XI Fashion Design at SMK Negeri 2 Tolitoli. This research is a quantitative research that is ex-post facto. The population in this study were 100 class XI Fashion Design students, 50 samples were determined using the Slovin formula. Data collection uses questionnaires and documentation. Instrument trials were conducted on 30 students outside the sample. The results of the validity test obtained 28 valid items and 4 invalid items. The hypothesis test uses the product moment correlation which is preceded by the requirements analysis test, namely the normality and linearity tests. Reliability test with alpha cronbach with a coefficient value of 0.808. The results showed that (1) the blended learning model was in the moderate category with a relative frequency of 48% (2) the learning outcomes of industrial fashion subjects were in the high category with a relative frequency of 56% (3) there was a positive and significant influence between the blended learning model on learning outcomes for industrial fashion subjects with a value of rcount = 0.587 > rtable 0.279 and a determinant value (R2) of 0.344 which means that the blended learning model variable contributes 34.4% to the learning outcome variableTujuan penelitian ini adalah mengetahui: (1) pelaksanaan blended learning siswa kelas XI Tata Busana, (2) hasil belajar siswa kelas XI Tata Busana, (3) pengaruh pelaksanaan blended learning terhadap hasil belajar siswa kelas XI Tata Busana di SMK Negeri 2 Tolitoli. Penelitian ini merupakan penelitian deskriptif kuantitatif yang bersifat ex- post facto. Populasi dalam penelitian ini yaitu seluruh siswa kelas XI Tata Busana sejumlah 100, penentuan sampel dilakukan dengan menggunakan rumus slovin sebanyak 50 siswa. Pengumpulan data menggunakan angket dan dokumentasi. Uji coba kepada 30 responden diluar sampel. Hasil uji validitas diperoleh 28 item valid dan 4 item gugur. Uji hipotesis menggunakan korelasi product moment yang didahului uji persyaratan analisis yaitu uji normalitas dan linearitas. Uji reliabilitas dengan alpha cronbach dengan nilai koefisien 0,808. Hasil penelitian menunjukkan bahwa (1) Model pembelajaran blended learning dalam kategori cukup dengan frekuensi relatif 48% (2) Hasil belajar mata pelajaran busana industri dalam kategori tinggi dengan frekuensi relatif 56% (3) Terdapat pengaruh positif dan signifikan antara model pembelajaran blended learning terhadap hasil belajar mata pelajaran busana industri dengan nilai rhitung = 0,587 > rtabel 0,279 dan nilai determinan (R2) sebesar 0,344 yang berarti variabel model pembelajaran blended learning memberikan sumbangan sebanyak 34,4,% terhadap variabel hasil belajar
Determinan Kecenderungan Fraud Pada BPR Sewilayah kota Semarang
No full textFraud testing can be evaluated based on several factors, including compensation suitability, organisational culture, anti-fraud awareness, and internal control systems. The primary data was collected through a survey of 146 respondents using a questionnaire given to employees of the People's Credit Bank of Semarang Commissariat. The data was analysed using WarpPLS software. The study found that performance suitability did not significantly affect fraud, while variables related to organisational culture and anti-fraud awareness had a significant impact on fraud. Additionally, testing the internal control system variable as a moderating variable revealed that it was unable to moderate the relationship between anti-fraud awareness and compensation suitability on the tendency to commit fraud. However, the internal control system can moderate the relationship between Organisational Culture and Fraud. This is because employees may face several pressures, opportunities, and rationalisations that can influence their tendency to commit fraud
REALITAS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PADA UMKM: STUDI KASUS INDUSTRI KOPI CV TRI ANOM AGROTEKTUR (KADATUAN KOFFIE)
No full textThis research examines the digital transformation process of accounting information systems in SMEs within the coffee industry sector, focusing on a case study of CV Tri Anom Agrotektur (Kadatuan Koffie). Through a qualitative approach, the research explores the dynamics of information technology implementation, challenges in adopting digital accounting systems, and gaps between accounting standards and field practices. The findings reveal that while the company has attempted to adopt various digital platforms, significant challenges exist in system integration, internal control, and human resource capacity development. The study highlights the importance of a strategic approach to digital transformation, process standardization, and strengthening control systems to support sustainable growth. This research contributes to understanding SMEs' digital transformation and provides practical recommendations for developing effective accounting information systems.Penelitian ini mengkaji proses transformasi digital sistem informasi akuntansi pada UMKM sektor industri kopi, dengan fokus studi kasus pada CV Tri Anom Agrotektur (Kadatuan Koffie). Melalui pendekatan kualitatif, penelitian mengeksplorasi dinamika implementasi teknologi informasi, tantangan adopsi sistem akuntansi digital, serta kesenjangan antara standar akuntansi dengan praktik di lapangan. Hasil penelitian menunjukkan bahwa meskipun perusahaan telah berupaya mengadopsi berbagai platform digital, terdapat tantangan signifikan dalam integrasi sistem, pengendalian internal, dan pengembangan kapasitas SDM. Temuan mengungkapkan pentingnya pendekatan strategis dalam transformasi digital, standardisasi proses, dan penguatan sistem pengendalian untuk mendukung pertumbuhan berkelanjutan. Penelitian ini berkontribusi pada pemahaman transformasi digital UMKM dan memberikan rekomendasi praktis untuk pengembangan sistem informasi akuntansi yang efektif
Pengaruh Kinerja Lingkungan, Kinerja Sosial dan Mekanisme Tata Kelola Terhadap Kinerja Keuangan Pada Perusahaan Go Public di Indonesia
No full textThis study aims to examine the impact of environmental performance, social performance, and governance mechanisms on the financial performance of publicly listed companies in Indonesia during the 2019–2023 period. Utilizing 245 firm data, the analysis was conducted using multiple linear regression with a fixed effect model approach. The findings reveal that environmental performance has a negative and significant impact on financial performance, indicating that the high costs of meeting strict environmental standards may suppress profitability. Conversely, social performance has a positive and significant impact on financial performance, demonstrating that corporate social responsibility contributes to enhanced reputation and operational efficiency. Institutional ownership negatively and significantly affects financial performance, possibly due to short-term pressures from institutional investors. In contrast, foreign ownership positively and significantly influences financial performance, reflecting benefits such as technology transfer, improved managerial expertise, and access to international markets. Meanwhile, the presence of independent commissioners does not significantly affect financial performance, which may be attributed to limited supervisory effectiveness. This study contributes to understanding the dynamics between environmental, social, and governance performance and financial performance, offering practical implications for managerial decision-making.mechanisms and improved independence in decision-making.Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan, kinerja sosial, dan mekanisme tata kelola terhadap kinerja keuangan pada perusahaan go public di Indonesia selama periode 2019–2023. Dengan menggunakan 245 data perusahaan, analisis dilakukan menggunakan metode regresi linier berganda dengan pendekatan fixed effect model. Hasil penelitian menunjukkan bahwa kinerja lingkungan berdampak negatif dan signifikan terhadap kinerja keuangan, mengindikasikan bahwa biaya tinggi untuk memenuhi standar lingkungan dapat menekan profitabilitas perusahaan. Sebaliknya, kinerja sosial berpengaruh positif dan signifikan terhadap kinerja keuangan, yang menunjukkan bahwa tanggung jawab sosial perusahaan berkontribusi pada peningkatan reputasi dan efisiensi operasional. Kepemilikan institusional memiliki dampak negatif signifikan terhadap kinerja keuangan, yang dapat disebabkan oleh tekanan jangka pendek dari investor institusional. Sebaliknya, kepemilikan asing menunjukkan pengaruh positif yang signifikan terhadap kinerja keuangan, mencerminkan manfaat transfer teknologi, peningkatan keahlian manajerial, dan akses ke pasar internasional. Sementara itu, keberadaan komisaris independen tidak memiliki pengaruh signifikan terhadap kinerja keuangan, yang kemungkinan disebabkan oleh efektivitas pengawasan yang masih perlu ditingkatkan. Penelitian ini memberikan kontribusi dalam memahami dinamika hubungan antara kinerja lingkungan, sosial, dan tata kelola dengan kinerja keuangan, serta memberikan implikasi praktis bagi pengambilan keputusan manajerial
ARE MUSLIM DOMESTIC TRAVELERS CONCERNS ABOUT SUSTAINABLE TOURISM BY EATING LOCAL FOODS? A CASE STUDY IN INDONESIA
No full text This study aims to examine the impact of local food on economic, socio-cultural, environmental, and tourism sustainability in four Indonesian cities: Solo, Semarang, Bandung, and Yogyakarta. The sampling method used is quota sampling with the criteria of Muslim domestic travelers who have visited the four cities.
This study obtained 202 respondents and the data were processed using the PLS-SEM method. The variables used in this study are local food, economic sustainable tourism, socio-cultural sustainable tourism, and environmental sustainable tourism. The results show a positive and significant impact of local food consumption on economic sustainability, leading to improved economic conditions in the cities studied. In addition, the promotion and awareness of local cuisine also contribute to socio-cultural sustainability. The study highlights the positive impact of local food on environmental sustainability. The study shows that practices such as minimizing food miles can help reduce environmental degradation. In addition, the study shows that local food has a positive and significant impact on sustainable tourism
Inovasi teknologi produk Zingiber Sugar efektif meningkatkan kesejahteraan kelompok petani nira di Kulon Progo
No full textProgram PKM bertujuan memberikan pelatihan proses produksi nira menjadi produk gula kelapa dengan inovasi tambahan rempah jahe dan serai yang kaya manfaat yang dikemas praktis dengan brand Zingiber Sugar, pelatihan proses pemasaran dengan e-commerse dan pelatihan diversifikasi produk nira untuk meningkatkan kesejahteraan petani nira. Metode pelaksanaan program yaitu dengan inovasi produksi gula jawa (inovasi bentuk dan rasa), pemberian hibah mesin kristalisasi gula dan peralatan produksi, pelatihan pengemasan secara modern dengan standing pouch dan pelatihan pemasaran menggunakan e-commerce. PKM berjalan lancar, mitra berperan aktif dalam pelaksanaan program. Selain itu keterampilan mitra dalam pengolahan inovasi gula kelapa meningkat. Program PKM berhasil meningkatkan kesejahteraan petani nira, dibuktikan dengan pendapatan mitra meningkat dua kali lipat dibandingkan dengan harga gula sebelum adanya program. Selain itu konsumen gula meluas keseluruh Indonesia.
Zingiber Sugar product technology innovation effectively improves the welfare of nira farmer groups in Kulon Progo
Abstract: The PKM program aims to provide training in the palm sap production process into coconut sugar products with the innovation of additional ginger and lemongrass spices that are rich in benefits that are practically packaged with the brand Zingiber Sugar, training in the marketing process with e-commerce and training in the diversification of palm sap products to improve the welfare of palm sap farmers. The method of implementing the program is through innovation in the production of Javanese sugar (innovation in shape and taste), providing grants for sugar crystallization machines and production equipment, modern packaging training with standing pouches, and marketing training using e-commerce. PKM runs smoothly, partners play an active role in implementing the program. In addition, the skills of partners in processing coconut sugar innovations have increased. The PKM program has succeeded in improving the welfare of palm sugar farmers, as evidenced by the partner's income increasing twofold compared to the price of sugar before the program. In addition, sugar consumers are expanding throughout Indonesia
Perumusan program ekonomi bagi organisasi nonprofit berbasis Asset Based Community Development
No full textKegiatan pengabdian ini bertujuan untuk membantu Pengurus Cabang Istimewa Nahdlatul Ulama (PCINU) Malaysia dalam merumuskan program ekonomi yang berkelanjutan guna mengatasi tantangan keberlanjutan pendanaan dan ketiadaan program ekonomi yang terstruktur. Pendekatan Asset Based Community Development (ABCD) digunakan sebagai kerangka kerja dalam pengabdian ini, dengan langkah-langkah implementatif yang meliputi discovery, dream, design, define, dan destiny. Metode partisipatif seperti Focus Group Discussion (FGD), wawancara mendalam, observasi, dan survei diterapkan untuk memetakan lima kategori aset komunitas: sumber daya manusia, sosial, fisik, keuangan, serta sumber daya alam dan budaya. Hasil kegiatan menunjukkan bahwa meskipun PCINU Malaysia belum memiliki aset fisik dan keuangan yang kuat, mereka memiliki kekayaan aset sosial dan sumber daya manusia yang signifikan. Berdasarkan temuan ini, dirumuskan lima program ekonomi strategis yang berpotensi meningkatkan kemandirian organisasi, yaitu: jasa tour and travel, pembuatan smart-card NU, pendataan usaha warga NU, pendirian Sanggar Bimbingan, dan pembentukan Islamic Event Organizer. Pendekatan ABCD terbukti efektif dalam membantu organisasi nonprofit seperti PCINU Malaysia untuk mengenali potensi internalnya, merumuskan strategi ekonomi berbasis aset, serta meningkatkan partisipasi komunitas diaspora dalam upaya pemberdayaan dan kemandirian organisasi. Model ini dapat direplikasi untuk organisasi serupa yang berorientasi pada penguatan komunitas diaspora Indonesia di luar negeri.
Economic program formulation for a nonprofit organization based on Asset Based Community Development
Abstract: This community engagement program aimed to assist the Pengurus Cabang Istimewa Nahdlatul Ulama (PCINU) Malaysia in formulating a sustainable economic program to address challenges related to uncertain funding and the absence of a structured economic plan. The Asset-Based Community Development (ABCD) approach was adopted as the framework, utilizing a five-step process: discovery, dream, design, define, and destiny. Participatory methods such as Focus Group Discussions (FGDs), in-depth interviews, observations, and surveys were employed to map five categories of community assets: human, social, physical, financial, and natural-cultural resources. The results revealed that although PCINU Malaysia lacks strong physical and financial assets, it possesses significant human and social capital. Based on these findings, five strategic economic programs were developed to enhance the organization’s independence: a tour and travel service, the creation of a Smart-Card NU + e-wallet, mapping of NU members’ businesses, the establishment of Sanggar Bimbingan (informal education centers), and the development of an Islamic Event Organizer. In conclusion, the ABCD approach proved effective in helping nonprofit organizations such as PCINU Malaysia to identify internal strengths, design asset-based economic strategies, and enhance community participation within the Indonesian diaspora. This model may be replicated by similar organizations working to empower diaspora communities abroad
Pengelolaan Badan Layanan Umum Daerah dalam Mewujudkan Lulusan Unggul SMKN 6 Yogyakarta
No full textThis research aims to: 1) realize superior graduates at SMKN 6 Yogyakarta through BLUD (Regional Public Service Agency) management; 2) analyze the supporting and inhibiting factors in achieving this goal; and 3) evaluate the success of BLUD management in producing excellent graduates. Using a descriptive qualitative approach, data were collected through interviews, observations, and documentation. The data analysis process involved data collection, reduction, presentation, and conclusion drawing. The findings indicate that BLUD management effectively fosters entrepreneurial skills, work experience, leadership spirit, and students’ confidence in independent work practices. Supporting factors include the availability of competent human resources, strong local government support in regulatory matters, and the principal's creative and innovative leadership style. Inhibiting factors involve the need for continuous improvement in student character development to meet industry standards and the limited marketing promotion, which restricts product and service outreach primarily to specific groups. The success of BLUD management is reflected in the achievements of SMK students, evidenced by numerous awards won in various competitions, showcasing the effectiveness of the program in producing superior, industry-ready graduates.Penelitian ini bertujuan untuk: (1) mewujudkan lulusan unggul di SMKN 6 Yogyakarta melalui pengelolaan BLUD; (2) menganalisis faktor pendukung dan penghambat BLUD dalam mencapai tujuan tersebut; dan (3) mengkaji keberhasilan pengelolaan BLUD dalam mewujudkan lulusan unggul. Jenis penelitian ini adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Analisis data dilakukan melalui tahap pengumpulan, reduksi, penyajian, serta penarikan kesimpulan dan verifikasi. Hasil penelitian menunjukkan bahwa pengelolaan BLUD dapat membentuk orientasi kewirausahaan, meningkatkan keterampilan praktik mandiri, serta menumbuhkan kepercayaan diri dan jiwa kepemimpinan siswa. Faktor pendukung keberhasilan meliputi kualitas SDM yang memadai, dukungan regulasi dari pemerintah daerah, serta kepemimpinan kepala sekolah yang kreatif dan inovatif. Sementara itu, faktor penghambat mencakup perlunya peningkatan pembentukan karakter siswa agar mampu memenuhi standar industri, serta terbatasnya promosi pemasaran dan ketergantungan pada sistem pesanan. Keberhasilan pengelolaan BLUD dalam menghasilkan lulusan unggul dibuktikan dengan prestasi siswa yang memperoleh berbagai penghargaan dalam kompetisi tingkat nasional dan regional
Pengembangan E-Worksheet Berbasis Tri-Ko dan PjBL untuk Penguatan Karakter Global Siswa
No full textThe character of global diversity is essential for students, as today's world is interconnected without borders. The aim of this study is to determine the content quality of the e-worksheet, its visual design quality, its practicality, and its effectiveness in enhancing students’ global diversity character. This is an R&D study using the ADDIE model. The expert validation test involved three experts specializing in content, media, and practice. The effectiveness test subjects were 18 fourth-grade students from SD N Banjarharjo and SD N Kalibawang. The expert validation results showed that the content quality scored 97% (very appropriate category), and the visual quality scored 91% (very appropriate category). The practicality test resulted in a score of 92%, indicating it is very practical. Meanwhile, the effectiveness test using a paired sample t-test showed an increase in the average score from 1.84 in the pretest to 2.90 in the posttest, with a significance value of 0.000 (< 0.05), indicating a significant difference. Therefore, the product is effective in improving students’ global diversity character.Karakter berkebinekaan global menjadi kompetensi esensial bagi siswa dalam menghadapi era globalisasi yang saling terhubung tanpa batas geografis. Penelitian ini bertujuan untuk mengkaji kualitas isi, tampilan, kepraktisan, dan efektivitas e-worksheet dalam membentuk karakter berkebinekaan global siswa. Penelitian ini merupakan penelitian pengembangan (R&D) dengan pendekatan model ADDIE. Subjek validasi terdiri dari tiga ahli, meliputi ahli materi, ahli media, dan praktisi pendidikan. Uji efektivitas dilakukan pada 18 siswa kelas IV SD N Banjarharjo dan SD N Kalibawang. Hasil validasi menunjukkan bahwa kualitas isi memperoleh skor sebesar 97% (kategori sangat layak) dan kualitas tampilan sebesar 91% (kategori sangat layak). Uji kepraktisan menunjukkan skor sebesar 92% (kategori sangat praktis). Uji efektivitas menggunakan paired sample t-test menunjukkan adanya peningkatan skor rata-rata dari pretest sebesar 1,84 menjadi 2,90 pada posttest, dengan nilai signifikansi < 0,05, yang mengindikasikan adanya perbedaan yang signifikan. Dengan demikian, e-worksheet yang dikembangkan efektif dalam meningkatkan karakter berkebinekaan global siswa