Journal Universitas Sarjanawiyata Tamansiswa (UST)
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IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN PADA UKM BATIK DI KLATEN: SEBUAH STUDI KASUS
No full textThis study aims to analyze the condition of the inventory accounting system, making design and implement the Batik Tulis Kunayah accounting information system in Klaten Regency. The subjects of this research were the SME Batik Tulis Kunayah actors in Klaten Regency, with the research procedures used being observation, interviews, documentation and training. This study used data presentation methods, development models, and drawing conclusions for the data analysis techniques. The results of the study in the form of designing an inventory accounting information system will then be implemented by SME Batik Tulis Kunayah in its business as an effort to apply the digital marketing concept. The implementation of an inventory accounting information system in Batik Tulis Kunayah SME has enormous potential to increase efficiency, data accuracy and the quality of decision making. implementation of an inventory accounting information system for UKM Batik Tulis Kunayah have enormous potential to improve efficiency, data accuracy and the quality of decision making. By this information, various benefits such as process automation, error reduction, increased productivity, and data acquisition can be achieved regularly.Penelitian studi kasus ini bertujuan untuk menganalisis kondisi sistem akuntansi persediaan, membuat perancangan dan mengimplementasikan sistem informasi akuntansi Batik Tulis Kunayah di Kabupaten Klaten. Subyek penelitian ini adalah para pelaku UKM Batik Tulis Kunayah di Kabupaten Klaten, dengan prosedur penelitian yang digunakan adalah observasi, wawancara, dokumentasi dan pelatihan. Penelitian ini menggunakan metode penyajian data, model pengembangan, dan penarikan kesimpulan untuk teknik analisis datanya. Hasil penelitian berupa sistem informasi akuntansi persediaan barang yang diimplementasikan oleh UKM Batik Tulis Kunayah pada usahanya sebagai upaya penerapan konsep digital marketing. Penerapan sistem informasi akuntansi persediaan pada UKM Batik Tulis Kunayah mempunyai potensi yang sangat besar dalam meningkatkan efisiensi, keakuratan data dan kualitas pengambilan keputusan. Penerapan sistem informasi akuntansi persediaan pada UKM Batik Tulis Kunayah mempunyai potensi yang sangat besar untuk meningkatkan efisiensi, keakuratan data dan kualitas pengambilan keputusan. Dengan informasi ini, berbagai manfaat seperti otomatisasi proses, pengurangan kesalahan, peningkatan produktivitas, dan akuisisi data dapat dicapai secara berkala
MANAJEMEN KEUANGAN UMKM: LOVE OF MONEY, INKLUSI KEUANGAN, DAN FINANCIAL SELF EFFICACY
No full textIn Indonesia, a large number of MSMEs have not yet implemented efficient financial management techniques. The financial management of MSMEs in Pamekasan Regency is examined in this study in relation to financial inclusion, financial self-efficacy, and a Love of money.
Purposive sampling and other non-probability sampling techniques were used in a quantitative approach. Researchers investigated variable relationships using four analytical approaches: multiple regression analysis, data quality assessment, standard assumption verification, and hypothesis testing.
The results show that while financial inclusion and financial self-efficacy do not have a partial impact on financial management, a Love of money does. However, the financial management of MSMEs in Pamekasan Regency is simultaneously impacted by these three factors
PENGARUH STRATEGI HARGA PSIKOLOGIS TERHADAP NIAT PEMBELIAN KONSUMEN PRODUK PAKAIAN WANITA DI SHOPEE KOTA BANDUNG DENGAN KEPUASAN TERHADAP HARGA SEBAGAI VARIABEL INTERVENING
No full textThis study aims to (1) examine the influence of psychological pricing on price satisfaction, (2) analyze its effect on purchase intention, (3) assess the impact of price satisfaction on purchase intention, and (4) evaluate the mediating role of price satisfaction in the relationship between psychological pricing and purchase intention.
A quantitative method was applied, targeting Bandung residents who had purchased women’s clothing through Shopee in the past three months and were exposed to psychological pricing. Using purposive sampling, 240 respondents were selected based on the recommended sample size of 10 times the total of 24 indicators. Data were collected through a Likert-scale questionnaire covering psychological pricing, price satisfaction, and purchase intention.
Findings show that psychological pricing significantly affects both price satisfaction and purchase intention. However, price satisfaction does not significantly influence purchase intention, and its mediating role in the relationship is statistically insignificant. While direct effects are evident, the indirect impact of price satisfaction remains weak. These results highlight the importance of pricing strategies in shaping consumer behavior, though not necessarily mediated by satisfaction with price
PENGARUH DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA GURU DI SMK MUHAMMADIYAH 2 PALEMBANG
No full textTeacher performance is the result of work, both in quality and quantity, achieved by an individual in performing tasks in accordance with the responsibilities assigned to him/her. Factors that influence teacher performance are work environment, organizational culture, leadership, work motivation, work discipline, salary and job satisfaction. This study aims to determine whether there is a partial and simultaneous influence of work discipline and work environment on teacher performance at SMK Muhammadiyah 2 Palembang. The sampling technique used is the saturated sample technique, that is, all members of the population are sampled, while the sample in this study amounted to 50 people.
This research method is a quantitative method with verification data analysis method. The results of the study partially show that work discipline has a significant effect on teachers' performance, work environment has no significant effect on teachers' performance, simultaneously work discipline and work environment together have a simultaneous effect on teachers' performance. Based on the coefficient of determination, it shows that work discipline and work environment can explain the variable of teacher performance by 38.2%
Pertimbangan realistis dan non-realistis dalam soal cerita matematika dengan siswa kelas delapan Meksiko
No full textThe present exploratory study with a qualitative approach had the objective of analyzing the type of realistic and unrealistic responses, as well as the considerations of the real-world environment in second grade high school students in Mexico in the resolution of mathematical verbal problems. To this end, students were presented with several realistic and pseudorealistic verbal problems of proportionality, false proportionality, division with remainder and arithmetic operations. Two data collection instruments were created: a verbal problem sheet and a questionnaire. The responses were classified as realistic, unrealistic, and other responses. This research showed that some of the students conceived realism in the answers based on the interpretation they were able to make of the context of the problem. That is, they took realism into account in their solution, through comments or arguments from their own experiences, by analyzing their mathematical answers to link them with the existing knowledge they have of the real world. The study contributes to the understanding of how students’ cultural background and everyday life experiences influence their approach to mathematical problem-solving, highlighting the importance of context in shaping students’ problem-solving strategies. This finding emphasizes the need for educators to recognize the value of incorporating realistic contexts in mathematical instruction to enhance students’ engagement and understanding.Studi eksploratif saat ini dengan pendekatan kualitatif memiliki tujuan menganalisis jenis respons realistis dan tidak realistis, serta pertimbangan lingkungan dunia nyata pada siswa sekolah menengah kelas dua di Meksiko dalam penyelesaian masalah verbal matematika. Untuk tujuan ini, siswa disajikan dengan beberapa masalah verbal realistis dan pseudorealistis tentang proporsionalitas, proporsionalitas palsu, pembagian dengan sisa dan operasi aritmatika. Dua instrumen pengumpulan data dibuat: lembar masalah verbal dan kuesioner. Respons diklasifikasikan sebagai respons realistis, tidak realistis, dan respons lainnya. Penelitian ini menunjukkan bahwa beberapa siswa memahami realisme dalam jawaban berdasarkan interpretasi yang dapat mereka buat dari konteks masalah. Artinya, mereka memperhitungkan realisme dalam solusi mereka, melalui komentar atau argumen dari pengalaman mereka sendiri, dengan menganalisis jawaban matematika mereka untuk menghubungkannya dengan pengetahuan yang ada yang mereka miliki tentang dunia nyata
English: English
No full textThis study examines the relationship between religious attitudes and students' mathematics learning outcomes at Madrasah Aliyah Negeri. This correlational approach research used a sample of 54 students. Data on religious attitudes were obtained through a questionnaire based on five aspects of religiosity, while mathematics learning outcomes were obtained through midterm summative scores. The Spearman Rank correlation test was used to analyze the data and showed that religious attitude had an insignificant relationship with mathematics learning outcomes. Overall religious attitude has a correlation coefficient of -0,235. Religious attitudes have an important role in shaping students' characters, such as discipline and responsibility, although they are not significantly related to mathematics learning outcomes. This finding provides an important insight that the relationship between religiosity and math learning outcomes is not direct and may be influenced by other factors such as time management or learning motivation. In addition, this study explains the integration of Islamic values in mathematics learning, for example through linking mathematical concepts with verses from the Qur'an. The results of this study contribute to the understanding of how religious values can be integrated into mathematics education, providing a foundation for further research on alternative factors that may mediate the relationship between religiosity and academic achievement.Penelitian ini menguji hubungan antara sikap religius dan hasil belajar matematika siswa di Madrasah Aliyah Negeri. Penelitian dengan pendekatan korelasional ini menggunakan sampel sebanyak 54 siswa. Data sikap religius diperoleh melalui kuesioner yang didasarkan pada lima aspek religiusitas, sedangkan hasil belajar matematika diperoleh melalui nilai ujian tengah semester. Uji korelasi Rank Spearman digunakan untuk menganalisis data dan menunjukkan bahwa sikap religius memiliki hubungan yang tidak signifikan dengan hasil belajar matematika. Sikap religius memiliki peran penting dalam membentuk karakter siswa, seperti disiplin dan tanggung jawab, meskipun tidak berhubungan secara signifikan dengan hasil belajar matematika. Selain itu, penelitian ini menjelaskan tentang pengintegrasian nilai-nilai Islam dalam pembelajaran matematika, misalnya melalui pengaitan konsep-konsep matematika dengan ayat-ayat Al-Qur'an
Opportunities for curriculum improvement in secondary school mathematics education
No full textThis study investigates opportunities for enhancing the secondary school mathematics curriculum in South Africa. Employing a cross-sectional survey design, data were collected from a purposive sample of 80 postsecondary students enrolled at higher education institutions across the country. An online questionnaire was administered, and responses were analyzed using the Statistical Package for the Social Sciences (SPSS), focusing on frequency distributions and mean ranks. The findings reveal that while the current mathematics curriculum adequately prepares some students for postsecondary studies, it falls short for others. Key areas identified for improvement include better alignment with tertiary-level mathematics, reforming examination formats, enhancing pedagogical approaches, and increasing collaboration with local industries. Based on these insights, the study proposes several recommendations: offering specialized mathematics tracks, including optional exam questions, reducing exam length, introducing calculus prior to Grade 12, integrating digital tools in instruction, and connecting mathematical learning with real-world industry applications. By foregrounding students’ perspectives, this research promotes a bottom-up approach to curriculum development. The study contributes to the literature by providing empirical evidence on curriculum gaps from the learner’s viewpoint and offering context-specific recommendations to bridge secondary and tertiary mathematics education in South Africa
PENGARUH KARAKTERISTIK KEWIRAUSAHAAN TERHADAP KEBERHASILAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) DALAM BIDANG PERTANIAN DI KABUPATEN SLEMAN YOGYAKARTA
No full textThis study aims to determine how the influence of entrepreneurial characteristics on the success of Micro, Small and Medium Enterprises (MSMEs) in Sleman district in agriculture. The location of this research was carried out in Sleman district with two kapanewon, namely kapanewon Kalasan and kapanewon Tempel, which have the largest population of micro, small and medium enterprises (MSMEs) in agriculture. This research uses an approach with quantitative analysis, sampling by non probability sampling with accidental sampling method as many as 100 respondents. The data in this study used primary data and secondary data. The results obtained from this study prove that the business success variable is influenced by the entrepreneurial characteristics variable with indicators of self-confidence, risk-taking, commitment, work ethic and independent attitude
PENGARUH PERAN KOPERASI ANDALAN TERHADAP KESEJAHTERAAN ANGGOTA PETANI KELAPA SAWIT DI DESA BANJAR BALAM, KECAMATAN LIRIK, RIAU
No full textThis research aims to determine the role of cooperatives in the welfare of members in the Andalan Cooperative in Banjar Balam Village, Lirik District, Riau. This research was conducted using quantitative descriptive methods by distributing questionnaires to 40 members of oil palm farmers who are members of the Andalan Banjar Balam Village cooperative. The research results show that the role of the Andalan cooperative is in the role category, which is calculated by the total percentage of average achievement of 5 indicators of the cooperative's role (business partner, training provider, marketing facilitator, capital facilitator, motivator) of 83%. Then the welfare level of oil palm farmer members is already at prosperous stage II based on the 2021 BKKBN regulations. The regression coefficient shows Y= 2.069 + 0.198, meaning that there is a positive influence between the role of the Andalan cooperative on the welfare of oil palm farmer members.
Kontribusi Masa Kerja, Disiplin Kerja Dan Supervisi Kepala Sekolah Terhadap Profesionalisme Guru SD Se Kapanewon Moyudan Sleman
No full textThis research aims to analyze the contribution of working period, working discipline and school principal supervision on the professionalism of Elementary School teachers in Moyudan Sleman Region both simultaneously and partially. This research was conducted at Elementary Schools in Moyudan Sleman Region. This research is quantitative research. The population of this research is all teachers at Elementary Schools in Moyudan Sleman Region amount 187 teachers. To test the validity of this research, it uses product moment correlation (to measure the correlation between different product satisfaction measures) and reliability testing (to measure the consistency of different product satisfaction measures). The hypothesis testing uses multiple regression analysis. The results of this research were obtained together that there was a positive and significant effect of working period, working discipline and school principal supervision on the professionalism of Elementary School Teachers in Moyudan Sleman Region. There was a significant positive effect of working period on the professionalism of Elementary School Teachers in Moyudan Sleman Region. There was a significant positive effect of working discipline on the Professionalism of Elementary School Teachers in Kapanewon Moyudan Sleman Region. There was a significant positive effect of school principal supervision on the Professionalism of Elementary School Teachers in Moyudan Sleman Region.Penelitian ini bertujuan untuk menganalisis kontribusi masa kerja, disiplin kerja dan supervisi kepala sekolah terhadap baik secara simultan maupun partial terhadap profesionalisme guru Sekolah Dasar Se Kapanewon Moyudan Sleman. Penelitian ini dilakukan di Sekolah Dasar Se Kapanewon Moyudan Sleman. Penelitian ini merupakan penelitian kuantitatif. Populasi penelitian ini adalah seluruh guru di Sekolah Dasar Se Kapanewon Moyudan Sleman berjumlah 187 guru. Untuk menguji validitas suatu produk, penelitian ini menggunakan korelasi product moment (untuk mengukur korelasi antara ukuran kepuasan produk yang berbeda) dan pengujian reliabilitas (untuk mengukur konsistensi ukuran kepuasan produk yang berbeda). Pengujian hipotesis menggunakan analisis regresi ganda. Hasil penelitian ini diperoleh secara bersama-sama terdapat pengaruh positif dan signifikan masa kerja, disiplin kerja dan supervisi kepala sekolah secara bersama-sama terhadap Profesionalisme Guru Sekolah Dasar Se Kapanewon Moyudan Sleman. Terdapat pengaruh positif yang signifikan masa kerja terhadap profesionalisme guru Sekolah Dasar Se Kapanewon Moyudan Sleman. Terdapat pengaruh positif yang signifikan disiplin kerja terhadap Profesionalisme Guru Sekolah Dasar Se Kapanewon Moyudan Sleman. Terdapat pengaruh positif yang signifikan supervisi kepala sekolah terhadap Profesionalisme Guru Sekolah Dasar se Kapanewon Moyudan Sleman.