Rumah Jurnal Universitas Majalengka
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DEVELOPMENT OF BEJAMI (BELAJAR EKONOMI) LEARNING MEDIA BASED ON ANDROID APPLICATIONS AS AN INNOVATION IN SOCIAL STUDIES LEARNING IN GRADE V OF ELEMENTARY SCHOOL
Get PDFThe purpose of this study was to identify the extent to which the results of the development of BEJAMI (Belajar Ekonomi) learning media on economic activity material in grade V of elementary school. BEJAMI learning media is an android application that has several features including learning materials, learning videos, educational games and learning reflections. The research method used in this material is Research and Development (RnD) and uses the ADDIE model which includes 5 stages, namely analysis, design, development, implementation, and evaluation. The results of this study are that BEJAMI learning media is suitable for use in the learning process by obtaining an average media validation result of 91.5%, an average material validation of 94%, and an average language validation result of 98%. Media trials were carried out in three stages, namely individual trials obtaining results of 92.8%, in small groups of 91.32%, and in large groups of 89.32%. Thus, BEJAMI learning media is considered very good as a learning media used in social studies subjects on economic activity material in everyday life in grade V of elementary school
PENGARUH PARTISIPASI DAN KEMAMPUAN PENGGUNA TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI
Get PDFLembaga keuangan mikro dan kecil sangat membutuhkan dukungan TIK untuk menghasilkan informasi secara tepat waktu, akurat, dan dapat dipercaya. Tujuan penelitian ini adalah untuk mengukap hubungan antara partisipasi dan kemampuan pengguna sistem dengan kinerja sistem informasi akuntansi pada LPD di Kecamatan Mengwi. Data dikumpulkan menggunakan kuesioner yang diberikan pada 115 karyawan LPD di Kecamatan Mengwi. Data dianalisis dengan regresi linier berganda. Temuan penelitian ini menyimpulkan bahwa partisipasi dan kemampuan pengguna, baik secara sendiri-sendiri maupun bersama-sama memberikan kontribusi yang positif dan signifikan terhadap peningkatan kinerja sistem informasi akuntansi pada LPD di Kecamatan Mengwi. Hasil penelitian ini perlu dimaknai bahwa penting untuk meningkatkan partisipasi pengguna dalam mengembangkan sistem informasi akuntansi yang akan diterapkan di perusahaan. Selain itu, kemampuan pengguna atau keterampilan karyawan agar selalu ditingkatkan sesuai dengan perkembangan teknologi yang digunakan. Penelitian ini merekomendasikan agar dilakukan penelitian lanjutan untuk mengkaji faktor-faktor lain yang belum tecakup dalam penelitian ini, serta apabila memungkinkan dilakukan subyek yang lebih luas
KESADARAN, KEPATUHAN DAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) DI DESA SIHENE’ASI KECAMATAN LAHEWA
No full textPembayaran Pajak Bumi dan Bangunan (PBB) sebagai pajak yang disetorkan setiap penduduk khususnya di wilayah Kabupaten/ Pedesaan. Pengetahuan Masyarakat yang lebih berkembang rata-rata masih didominasi oleh penduduk kota dibandingkan penduduk desa. Masih terbatasnya pengetahuan penduduk mengenai pajak, khususnya di Desa menjadi pokok utama pemasalahan penelitian. Lokasi adalah Desa Sihene’asi. Tujuan penelitian (1) untuk menganalisis kesadaran, kepatuhan dan pembayaran pajak di lingkup Desa Sihene’asi, (2) untuk menganalisis pengetahuan masyarakat mengenai pengetahuan masyarakat tentang pengetahuan PBB. Variabel dependen yaitu pembayaran, kesadaran dan kepatuhan. Metode penelitian adalah data kuisioner berjumlah 91 orang. Hasilnya bahwa Kesadaran (WP) dan Kepatuhan (WP) berpengaruh terhadap pembayaran PBB di Desa Sihene’asi Kecamatan Lahewa, sehingga masyarakat sudah cukup mengetahui dalam pembayaran pajak, penerapan untuk pembayaran pajak sudah dijalankan oleh masyarakat, hal ini berarti bukan menjadi hambatan dalam pengembangan untuk kemajuan wilayah setempat
BIBLIOMETRIC ANALYSIS IN TAXATION RESEARCH: TAX ACCOUNTING TRENDS
Get PDFThis study uses a bibliometric approach to analyze trends and research networks in tax accounting based on Scopus data for 2014–2024. The analysis results show an annual growth of publications of 10.13%, with contributions from academics in the United States and Australia, especially from Macquarie University and Brigham Young University. The Journal of the American Taxation Association is the primary source of publications. At the same time, keywords such as tax system, carbon emissions, and fiscal policy reflect the shift in research towards environmental tax policy. The document with the highest citation is Saez E (2016) in the Quarterly Journal of Economics, which has 761 citations and discusses progressive tax policy and income distribution. The most productive researchers are Shevlin Terry and Freudenberg Brett, each producing several publications in various years. The collaboration network highlights Hanlon Michelle as one of the influential authors, with studies focusing on the impact of taxation on macroeconomic and business policies. The results of this study provide systematic insights into the pattern of tax accounting research, supporting academics in determining research directions and policymakers in designing evidence-based tax regulations
PENGARUH PEMAHAMAN AKUNTANSI, PENERAPAN STANDAR AKUNTANSI KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PT. INDOMARCO ADI PRIMA BENGKULU
Get PDFThe purpose of this research is to enhance public knowledge about accounting, financial accounting regulations, and how Codexda quality of financial reports is influenced by the internal control system. PT Indomarco Adi Prima in Bengkulu is the object of the research. This study uses a quantitative approach. 51 employees of PT Indomarco Adi Prima located in Bengkulu were asked to fill out a survey. Then, the collected data were analyzed using multiple linear regression. This was done using version 26 of the SPSS program. The results of this study indicate that three factors (X1) affect the quality of financial statements: accounting knowledge (X1), application of accounting principles (X2), and internal control systems (X3). These three components are interrelated, and the adjusted R2 value of 0.247 indicates that they contribute 24.7% to the change in the quality of financial statements. Therefore, researchers are advised to consider other factors that may influence the quality of PT Indomarco Adi Prima Bengkulu's financial statements, such as employee performance and information technology
Women's Leadership Role in Islamic Business Ethics in Electrical Installation Services CV Citra Mandiri Bersama
Get PDFThis research discusses Islamic business ethics in electricity service companies led by women. The discussion of gender equality is very interesting and proves that women's leadership style in modern times is reliable because it is more disciplined and wise so that women leaders in companies in the electricity sector can open up jobs that are dominated by male labor. This research method is qualitative with a narrative approach conducted with primary data through experience and case studies, as well as secondary data through literature studies of articles on various websites and journal articles of previous reputable research. The purpose of this research is to analyze how Islamic business ethics in women's leadership in electricity services at CV Citra Mandiri Bersama, identify leadership styles in electricity companies, and find the impact of women's leadership on the company's organizational performance. The novelty of this research is that women are able to become leaders of companies in the electricity field where the electricity field is dominated by male labor. The results of the research through electricity services, women have contributed to increasing family economic development and Indonesia's state income, namely as tax contributors from their business.
Abstrak: Penelitian ini membahas etika bisnis Islam pada perusahaan jasa ketenagalistrikan yang dipimpin oleh perempuan. Pembahasan mengenai kesetaraan gender ini sangat menarik perhatian dan membuktikan bahwa gaya kepemimpinan perempuan di zaman modern ini dapat diandalkan karena lebih disiplin dan bijaksana sehingga pemimpin perempuan di perusahaan di bidang ketenagalistrikan dapat membuka lapangan pekerjaan yang didominasi oleh tenaga kerja laki-laki. Metode penelitian ini adalah kualitatif dengan pendekatan naratif yang dilakukan dengan data primer melalui pengalaman dan studi kasus, serta data sekunder melalui studi literatur artikel di berbagai website dan artikel jurnal penelitian terdahulu yang bereputasi. Tujuan dari penelitian ini untuk menganalis bagaimana etika bisnis Islam dalam kepemimpinan perempuan pada jasa ketenagalistrikan di CV Citra Mandiri Bersama, mengidentifikasi gaya kepemimpinan di perusahaan kelistrikan, dan menemukan dampak kepemimpinan perempuan terhadap kinerja organisasi perusahaan. Kebaruan dari penelitian ini adalah perempuan mampu menjadi pemimpin perusahaan di bidang ketenagalistrikan di mana bidang ketenagalistrikan banyak dikuasai oleh tenaga kerja laki-laki. Hasil penelitian melalui jasa kelistrikan, perempuan telah berkontribusi dalam meningkatkan pembangunan ekonomi keluarga dan pendapatan negara Indonesia, yaitu sebagai penyumbang pajak dari usahanya
Pesantren Entrepeneur: Studi Pada Unit Usaha Pondok Pesantren Mambaul Huda Kabupaten Magelang
Get PDFSalah satu upaya pondok pesantren dalam mengedukasi santri tentang kemampuan berwirausaha adalah dengan mengembangan unit berbasis usaha yang dikelola pesantren. Pondok pesantren yang memiliki sebuah unit usaha diantaranya pondok pesantren Mambaul Huda Kaliabu Kabupaten Magelang. Unit usaha yang dijalankan bernama unit usaha eMHa yang sudah berdiri sejak tahun 2008. Akan tetapi dalam perjalanannya unit usaha tersebut masih memiliki kendala dalam memanajemen usahanya baik dalam hal keuangan, SDM, stok barang dan lain sebagainya. Kendala yang sering dihadapi antara lain pengelola yang datang terlambat, selisih kas akibat transaksi penjualan yang tidak tercatat, keterlambatan dalam penyediaan stok barang. Penelitian ini bertujuan untuk menggambarkan penerapan fungsi manajemen yang sudah dijalankan dari segi perencanaan, pengorganisasian, pelaksanaan dan pengawasannya. Penelitian yang dilakukan menggunakan pendekatan deskriptif kualitatif dengan menggunakan data yang berasal dari proses observasi, wawancara, dan dokumentasi. Dari data yang diperoleh menunjukkan sebagian besar fungsi manajemen sudah dilaksanakan unit usaha eMHa, akan tetapi masih terkendala dalam aspek pengawasan dan permasalahan SDM. Berdasarkan penelitian ini, unit usaha diharapkan dapat menjadikan rujukan bagi unit usaha pesantrem dalam rangka memperbaiki manajemen unit usaha eMHa tersebut
Pengaruh Pembiayaan Murabahah Terhadap Pendapatan UMKM (BMT Al Bahjah Kuningan)
Get PDFIndonesia’s micro, small, and medium enterprises (MSMEs) are important in national economic development. Through financing at BMT, MSMEs can develop their businesses according to expectations. This research was conducted to analyze the magnitude of the influence of murabahah financing on MSME income in BMT Al Bahjah District. Brass. The method used in this research is a type of quantitative research. This research uses a saturated sampling technique. The total sample was 40 respondents who were customers or members who obtained murabahah financing. The data collection method used in this research was a questionnaire. The data obtained was processed using SPSS software. The data analysis method uses the normality test, simple linear regression analysis, coefficient of determination (R²), and significant T-test. The results of this study show that the murabahah financing variable has a positive and significant effect on MSME income with a calculated t value = 8.716 > t table = 2.024 and the significant value is 0.000 <0.05. The limitation of this research is the use of only one variable, namely murabahah financing, and its limited scope
Biomotor profile of primary school students in East Java
No full textImproving biomotor capacity is crucial due to the increasing demands for physical activity in daily life. This study aims to evaluate the status of biomotor abilities among elementary school students in grades IV, V, and VI in East Java. The research employs a descriptive quantitative approach using a survey method. Data were collected through various tests and measurements. The population consisted of 1,438 students, both male and female, from 10 elementary schools distributed across East Java Province. Data analysis was conducted using quantitative descriptive methods, focusing on percentage calculations. The findings reveal that the biomotor component of eye-hand coordination among male students scored 41%, while female students scored 46%, both categorized as “moderate.” In terms of arm muscle strength, male students achieved a score of 32% and female students 36%, placing them in the “less” category. The leg muscle power component scored 57% for both genders, also falling within the “moderate” category. Agility scores indicated that male students achieved 59% and female students 60%, categorized as “moderate” and “good,” respectively. Speed scores showed males at 47% and females at 48%, both in the “moderate” category. Lastly, cardiovascular endurance scores were 45% for boys and 48% for girls, again categorized as “moderate.” Overall, the analysis indicates that the biomotor components of elementary school students in grades IV, V, and VI in East Java are primarily in the “moderate” category, highlighting areas for potential improvement in physical education programs
The Effect of Shred Injuries for Basketball on Increasing Leg Muscle Power in the Basketball Team of Public High School 3 Malang City
Get PDFThe purpose of this study was to determine the effect of Shred Injuries on leg muscle power in the SMA Negeri 8 Malang City basketball team. The method in this study used an experimental method, with the design “One-group pretest-posttest design”, which is a one-group research design that exists before (pretest) is given treatment and after (postest) is given treatment. The results in the study showed that the pretest female basketball team's leg muscle power test showed an average value of 41.16, while the posttest leg muscle power test results were 43.50. As well as a significant value of 0.014 for pretest and postest, it means that there is an effect of warm-up injury prevention using Shred Injuries on leg muscle power in the women's basketball team. While the results of research on the men's basketball team show that the pretest leg muscle power test shows that the average has a value of 57.00 for the pretest, while the postest leg muscle power test results are 59.66. As well as a significant value of 0.113 for pretest and postest, it means that there is no effect of warm-up injury prevention using Shred Injuries on leg muscle power in the men's basketball team. In this study it was found that there was no effect of Shred Injuries on the explosive power of the leg muscles in the women's basketball team, but there was an effect on the men's basketball team, so this research is a new finding