E-Journal Portal System Universitas Trilogi
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Why may kindergarten-aged children's cognitive capacities be enhanced by "MOM" learning?
Full text linkBerpikir kemampuan kognitif sangat penting karena memungkinkan anak berpikir kritis, memahami, dan mengeksplorasi lingkungan sekitar. Anak-anak dengan bakat mental yang kuat memiliki kapasitas untuk mengatasi tantangan apa pun yang mereka hadapi secara efektif, yang akan menjadi landasan yang menguntungkan bagi perkembangan mereka di masa depan. Media geometri membantu meningkatkan keterampilan ini dengan memberikan pengetahuan tentang bentuk pola dasar. Penekan geometri dapat digunakan untuk aktivitas seperti mengkategorikan dan mengidentifikasi bentuk, ukuran, dan pola yang memiliki penerapan praktis dalam kehidupan sehari-hari. Penelitian ini menggunakan metodologi Tinjauan Pustaka dan termasuk dalam kategori penelitian kualitatif, dimana peneliti tidak melakukan kerja lapangan untuk mengumpulkan data. Temuan penelitian menunjukkan bahwa anak-anak menunjukkan kepekaan yang tinggi terhadap berbagai rangsangan di lingkungan mereka selama awal kehidupan. Saya ingin tahu rasanya. Untuk mengoptimalkan kapasitas kognitif anak, penting untuk membantu perkembangan komponen tinggi dan lebar secara efektif. Hal ini dapat dicapai dengan memasukkan media geometri ke dalam kegiatan pembelajaran di kelas. Anak-anak dapat meningkatkan kapasitas kognitif mereka secara maksimal dengan terlibat dalam berbagai aktivitas yang secara khusus disesuaikan dengan kebutuhan mereka. Memanfaatkan media geometri dalam lingkungan pendidikan dapat meningkatkan kapasitas mental anak, seperti bakat spasial, penalaran abstrak, pemahaman prinsip matematika, berpikir logis, keterampilan memecahkan masalah, dan meningkatkan kreativitas
PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Full text linkThis study aims to analyze the impact of information asymmetry, leverage, and company size on profit management practices. Agency theory was used in this study to explain how leverage, firm size, and information asymmetry affect profit management policies. The object in this study is manufacturing companies of basic industrial and chemical sub-sectors. Samples were selected using purposive sampling techniques where samples that met the criteria set as many as 101 companies. The test results partially show that information asymmetry has no effect on profit management practices, leverage has a positive effect on profit management practices, and company size has a negative effect on profit management. While simultaneously it can be concluded that the variables of information asymmetry, leverage, and company size simultaneously affect profit management. The results show that investors and other external parties need to be careful in their decisions regarding investment and lending. This is due to the fact that companies with a high level of leverage have been shown to engage in profit management practices towards their financial statements
PENGEMBANGAN POP UP BOOK BERBASIS KEARIFAN LOKAL: MEDIA EDUKASI JAJANAN DAN MINUMAN TRADISIONAL PASURUAN UNTUK ANAK USIA DINI
Full text linkPenelitian ini berangkat dari kurangnya pengenalan kuliner tradisional di kalangan anak usia dini di Pasuruan, yang disebabkan oleh dominasi makanan modern dan minimnya media edukasi yang menonjolkan budaya lokal. Tujuan utama dari penelitian ini adalah merancang dan menguji kelayakan buku pop up bertema jajanan dan minuman khas Pasuruan sebagai media pembelajaran interaktif untuk anak usia dini. Dengan menggunakan pendekatan Research and Development (R&D) dan model pengembangan Sugiyono yang telah dimodifikasi menjadi tujuh tahap, penelitian ini meliputi identifikasi masalah, pengumpulan data, perancangan, validasi, perbaikan, uji coba, dan revisi produk. Hasil validasi ahli menunjukkan tingkat kelayakan produk mencapai 88,6% (sangat valid), sementara uji coba pada siswa TK menunjukkan peningkatan pemahaman anak sebesar 43,2% dan keterlibatan aktif hingga 89,2%. Buku pop up ini juga secara signifikan memperpanjang konsentrasi belajar anak hingga 300%. Kesimpulannya, buku pop up kuliner tradisional Pasuruan ini sangat efektif sebagai media edukasi, layak untuk disebarluaskan, dan berpotensi melestarikan warisan budaya lokal sejak dini
Why is Loose Part an important learning medium for early childhood development?
Full text linkEarly infants are good at imitation and are passionate learners who learn via play. They are curious and actively seek new information. To develop its qualities, early infancy needs appropriate play. Educational play materials and instruments are used in play. Loose sections media games help kids grow. This study reviews the literature on loose-part learning materials and suggests actions to improve early childhood development. A descriptive qualitative systematic literature review (SLR) using Miles and Huberman's analysis of 2010–2020 papers was used. The articles examined Google Scholar search results for "learning media" and "loose part," "loose part media" and "PAUD learning," and "loose part media" and "PAUD learning" with "cognitive abilities" in early childhood education. Harzing's publish or perish app aided the search. The publications are from respected national and international journals and were published in 2010–2020. The study focuses on Play Group (KB) and Kindergarten (TK) early childhood education at PAUD institutions. Find open-access papers with 25 references and detailed information, including PDF files. This study's findings concern the method. Classroom action research and analysis usually use descriptive qualitative research methods. Research typically involves 10–15 5- to 6-year-olds. Art and creativity are linked to cognitive development. Wood, bamboo, plastic, and recycled packaging are common loose-part materials. Loose party invitations have received little attention. Teachers' lack of experience managing loose component learning materials in PAUD causes most problems. Include invitation-based groups to boost children's multifarious development, use loose components more diversely to promote variation, and attend workshops to improve teachers' pedagogical skills
ANALYSIS OF THE SHORTEST ROUTE FROM CIKAMPEK TO PURWOKERTO USING ANT COLONY ALGORITHM
Full text linkFinding the shortest path sometimes makes most people confused in choosing a path, especially if there are many paths that must be taken to reach one destination. Tracing various routes from Cikampek to Purwokerto is a challenge, with the risk of spending excessive time and money. To solve this problem, this research uses the Ant Colony Algorithm to determine the most efficient path. One of the problems that often arises is that the Cikampek area has 3 routes that can be used to reach Purwokerto, namely the Cikampek - Indramayu (Patrol), Cikampek - Subang, and Cikampek - Bandung routes. The purpose of determining the shortest path is to provide the shortest path solution to users so that they can reach their destination faster and save time and costs. In this study, we use Ant Algorithm because the route from Cikampek to Purwokerto depends on many road factors and other conditions that could change from time to time. For example, traffic congestion and road repairs are major factors. The ant algorithm has strong customization capabilities to determine the shortest path based on the pheromone trails left by ants during exploration. This means that the ant algorithm can work optimally even if there are many factors in road conditions. In addition, the ant algorithm has the ability to handle problems with a large number of nodes, so it can explore various possibilities efficiently. The ant algorithm is an appropriate choice for finding the shortest path in a journey involving complex and diverse routes. There are six steps required to complete the ant algorithm. The first step is initialization, the second step is path selection, and the third step is setting the ant trail and communication between the ants hit by the trail in path selection. The fourth step is to look for visibility, the fifth step is to stop the criterion until it reaches a certain condition, and the last step is to determine the path by calculating probabilities. The results of this study indicate that the ant algorithm can be used to determine the shortest path which is then displayed. This research aims to assist the community in making decisions and determining the location of the city that must be passed. This study took 8 location points with starting point A and destination point H. Based on the results of the discussion it can be concluded that the shortest route from Cikampek to Purwokerto is with 3 routes, namely first (A à D à E à F à H) with a distance of 355 KM, second (A à D à G à F à H) with a distance of 431 KM and the third (A à D à E àH) with a distance of 317 KM
PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 - 2021)
Full text linkThe main purpose of investors to invest is to expect high stock returns. In investing, investors will be based on information on the company's financial statements, especially those related to information on changes in operating cash flows and accounting profits. Both are important information that investors can use to assess the company's performance. This study aims to determine the effect of operating cash flow and accounting profit on stock returns in health companies listed on the Indonesia Stock Exchange for the 2017-2021 period.The data in this study uses secondary data obtained from the annual financial statements of health companies on the Indonesia Stock Exchange. This type of research is descriptive quantitative. The sampling technique used was purposive sampling method with a total sample of 13 health companies listed on the IDX for the 2017-2021 period. The results showed that operating cash flow had no significant effect on stock returns, accounting profit had a significant positive effect on stock returns, and operating cash flow and accounting profit together had a significant effect on stock returns. Keywords: Operating Cash Flow, Accounting Profit, Stock Retur
TANTANGAN KEAMANAN DATA DALAM IMPLEMENTASI TEKNOLOGI AI DI AKUNTANSI
Full text linkArtificial Intelligence (AI) has made a huge impact in transforming the accounting industry by automating various processes, improving operational efficiency, and providing more accurate data analysis for decision-making. However, despite its significant benefits, the application of AI in accounting also brings great challenges, especially in terms of data security. The threat of cyberattacks can undermine the integrity of financial statements and the audit process. In addition, vulnerabilities in AI algorithms used in accounting can enable manipulations that affect analysis results and business decisions. This research aims to identify these key challenges and propose relevant mitigation solutions. Among the solutions discussed are the implementation of blockchain to improve data transparency and security, regular audits to monitor the integrity of AI systems, and employee training to raise awareness of potential cyber threats. With a descriptive approach and literature analysis, this study provides practical guidance for companies to securely integrate AI in their accounting practices.Keywords: Artificial Intelligence (AI), Data Security, Blockchai
THE INFLUENCE OF THE TYPE OF CHOCOLATE ON THE CHEMICAL AND SENSORY CHARACTERISTICS OF MELTED BANANA CHIPS
Full text linkBanana chips are a snack made from thinly sliced bananas that are fried until dry and crispy. Banana chips can be made from various types of bananas and served in a variety of flavors. Banana chips have various types of flavors such as original, sweet, spicy and salty. One popular variation of sweet banana chips is chocolate melted banana chips. Based on survey results, various types of dark chocolate compound brands in circulation have different levels of cocoa powder, namely 8%, 13.5%, and 18.5%. The aim of this research is to obtain the chocolate content that provides the best chemical and sensory characteristics of melted banana chips. The research design used was a Randomized Block Design (RAK) with one factor, namely various types of chocolate content in melted banana chips (C) with 3 treatments, namely: 8% chocolate content (low), 13.5% chocolate content (medium) and chocolate content 18.5% (high). The results obtained by chocolate with a cocoa powder content of 8% (low) had the best physicochemical and sensory characteristics with a water content of 0.65%, ash content of 1.15%, fat content of 30.06%. The color of the melted banana chips is dark brown, has a chocolate aroma, the texture is crisper, and has a sweeter taste
BALANCED SCORECARD: ALAT UKUR KINERJA DESA WARINGIN JAYA DALAM MEWUJUDKAN TATA KELOLA PEMERINTAHAN
Full text linkThe allocation of Village Funds (ADD) must be balanced with the achievement of good performance by producing outputs and benefits that can be felt tangibly by all levels of villagers. The purpose of this study is to help the government in Waringin Jaya Village determine the performance measure of institutions by using a balanced scorecard that is balanced with public service standards in achieving good governance. The method in this research is qualitative descriptive with data collection techniques, namely interviews, questionnaires, observations and documentation. This research produces a balanced scorecard design with the perspective of service to the community as the main measure and supported by financial perspectives, internal processes, as well as growth and learning based on the principles of good governance. This design is expected to be a measure of the performance of the Waringin Jaya Village government in realizing good community services and community welfare development from the allocation of village funds received from the central government. Keywords: Public Sector Organisations, Balanced scorecard, Public Services, Governanc
MATERIAL FLOW COST ACCOUNTING SEBAGAI UPAYA EFISIENSI BIAYA PRODUKSI KERUPUK IKAN ERNA JAYA
Full text linkThe purpose of this research is to analyze whether the fish crackers in every production process Erna Jaya has generated material losses, in order to obtain transparent information on the effectiveness and efficiency of the use of raw materials and energy in the overall production process. Based on analysis of this study, it is suggested that the fish cracker factory Erna Jaya had material losses/waste in the production process by 15% derived from raw materials and energy is wasted. The results of this study provide a solution to improve production processes and recycle the waste generated as a production cost efficiency effort. As the ingredients and the dough is wasted and stuck to the production machine can be reused in the next production, a change of cooking oil on a regular basis, maintenance and engine maintenance by production personnel after each use, and can be sold as a raw material by a third party to increase income for the company.Keywords: raw material, energy, material losses, Material Flow Cost Accounting, production cost