Jurnal Universitas Muhammadiyah Sukabumi
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    Pemberdayaan Masyarakat melalui Program Lumbung Pangan Padi Organik: Studi Kasus di Kelompok Tani Sari Alam Desa Cibatu Kecamatan Cikembar Kabupaten Sukabumi

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    Empowerment is an effort to build potential by motivating and raising awareness, the purpose of empowerment to create social change in the community. A society is a large number of people who live within the same territory and form a group. Farmer groups are a form of social because they can be used as a place for teaching and learning. Sari Alam farmer group is an agricultural institution with the aim of developing skills in organic rice cultivation. This study aims to describe the process of empowerment and income comparison before and after receiving the organic rice cultivation food barn program in the Sari Alam farmer group. The research method used is a descriptive method of survey type. Data collection in this study is primary and secondary data. The sampling technique used is Purposive sampling. The design of the analysis uses descriptive with average retrieval and revenue analysis. The results of the community empowerment research aim to increase the capacity and quality of farmers to grow and develop into empowered, independent and prosperous farmers in terms of the comparison of income results in rice cultivation

    Analisis Kualitas Butir Soal Ulangan Harian Matematika Di Kelas IV MI Al-Islamiyah Menggunakan Rasch Model

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     The daily test question is one of the evaluation questions given by the teacher to students tomeasure understanding of the material that has been given but the daily test questions at MIAl-Islamiyah have not been analyzed for items. This is also evidenced by the results of research from Wiguna in 2018 which states that most teachers find it difficult to analyze tests and the ability to compose learning outcomes tests is still low. The quality of the items can be known by analyzing the items, so that the teacher can know the quality of each item as well as the ability of the students so that the items can adjust to the average ability of the students. This study aims to see the quality of daily test items using the Rasch Model. The Rasch model can see the quality of the questions based on the level of difficulty. The approach used is a quantitative approach with a descriptive method. The object of this research is daily test questions in mathematics with the research subject being 152 students of class IV MI AlIslamiyah. The data collection technique was carried out using documentation methods such as teacher-made daily test sheets, answer keys and student response sheets. Based on the results of the analysis showed that all items matched the Rasch Model with an average item difficulty level which was in the range of -2.51 to 1.46. The value of the test information function is 27.134 on the student\u27s ability of 0.0368 logit and the measurement error is 0.19197. The student\u27s ability level is 64% moderate as evidenced by 77.78% of the items have been mastered by the students

    Integrasi Kearifan Lokal Baduy Pada Pengembangan Bahan Ajar Modul IPA Dalam Menanamkan Nilai-Nilai Konservasi Lingkungan

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    The existence of globalization and modernization is the cause of various changes in a life, one of which is local wisdom. Local wisdom is now fading along with the rapid development of the times. The process of learning at the basic education level is to use the 2013 curriculum with integrative thematic learning, namely a learning model which consists of various themes in an integrated manner so that a meaningful experience can be obtained by students. The 2013 curriculum is based on cultural appreciation or local wisdom as stated in Permendikbud Nomor 79 Tahun 2014 concerning Local Content for the 2013 Curriculum. Teaching materials for thematic books are used nationally so that there is not enough local cultural wisdom for students. In the 2013 curriculum, science is one of the compulsory subjects. The principle of science learning is scientific inquiry with the surrounding environment, so it is very suitable if there is the involvement of Baduy local wisdom because in it Baduy is one of the Indonesian ethnic groups who are very close to nature. Therefore, researchers designed teaching materials in which there is local Baduy wisdom in an effort to instill environmental conservation values. In conducting this research, the researcher uses the R&D method, namely the ADDIE model with five stages. The teaching materials have been validated by material experts and media experts and given an assessment by the teacher which is stated in the appropriate category and without revision. The teaching materials developed were effective because all respondents gave positive responses and there was an increase in student learning outcomes before and after using the product

    Use of Project Based Learning Model to Improve Interpersonal Communication Skills of Class VIII Students in Science Subjects in MTs Raudhatul Ikhwan

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    Background: The lack of interpersonal communication skills of students will affect the learning process (teachers and students) looking for ways to take advantage of other learning models so that the learning process continues to run interestingly and remain meaningful. This study aims to develop a project-based learning model on human digestive system material in class VIII students at MTs Raudhatul Ikhwan. Methods: The development of this Project based learning model follows nurohman\u27s development model. The stages of the model are the identification of potentials and problems, data collection, product design, design validation, design revision, product trial, product revision, usage trial, product revision. Results: Data from this study were obtained from validation by two experts, which were then tested on 38 class VIII learners and teachers at MTs Raudhatul Ikhwan. In cycle 1, the final data was obtained by around 71% and the second cycle increased to 78% so that the project-based learning so that the project based learning learning model deserves to be used as a learning medium with good categories. Keywords : Project based Learning, interpersonal communication, meaningful Retracted reason: method and citing problem

    PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAUFAKTUR YANG TERDAFTAR DI BEI (BURSA EFEK INDONESIA)

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    This study aims to analyze Effect of Deferred Tax Expense and Tax Planning Of Profit Management of Manufacturing Listed on the BEI (Indonesia Stock Exchange). This research uses quantitative methods and use secondary data as a source of data. The sampling technique used with purposive sampling method. Where a population of 182 companies, while the sample as many as 41 companies manufacturing listed on the Indonesia Stock Exchange. The results show that deferred tax expensed does not significant effect on earnings management and tax planning has a significanteffect on earnings management

    Pengaruh Latar Belakang Pendidikan, Skala Usaha, Pengetahuan Akuntansi Terhadap Penggunaan Sistem Informasi Akuntansi Pada UMKM

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    ABSTRACT This study aims to determine the effect of educational background, business scale and accounting knowledge on the use of accounting information systems in MSMEs in the furniture industry in Nagrak Village, Sukabumi Regency. This research is a quantitative research and uses primary data in the form of a questionnaire. The sampling technique was simple random sampling and 54 respondents. The data analysis method used was validity test, reliability test, descriptive statistical test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression and partial test. By testing using SPSS21. The results of the study stated that educational background and accounting knowledge had a positive effect on the use of accounting information systems. Meanwhile, the business scale has no effect on the use of accounting information systems

    PENGEMBANGAN ALAT PERAGA PAPAN ALJABAR TERHADAP KEMAMPUAN PEMAHAMAN KONSEP MATEMATIKA

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    Siswa kurang tertarik pada mata pelajaran matematika mengakibatkan siswa menjadi sulit untuk menerima materi pembelajaran yang telah disampaikan oleh guru yang penyampaiannya hanya dengan metode ceramah. Karna itu para siswa kurang memahami materi. Salah satu penyebabnya adalah kurangnya alat peraga yang dapat membuat siswa bisa mengilustrasikan pembelajaran. Tujuan dari penelitian ini adalah untuk mengetahui validitas alat peraga papan aljabar terhadap kemampuan pemahaman konsep matematika. Model pengembangan yang digunakan dalam penelitian ini adalah model pengembangan ADDIE (Analysis, Design, Development, Implementation dan Evaluation). Hasil uji validitas oleh validator dinyatakan sangat valid dengan persentase 83,5%. Hasil tersebut menunjukkan bahwa alat peraga papan aljabar valid dan dapat memfasilitasi terhadap kemampuan pemahaman konsep matematika

    Upaya Meningkatkan Kemampuan Membaca Pemahaman bagi Siswa Berkesulitan Belajar Membaca Melalui Strategi KWL (Know, Want, Learned) Pada Siswa Kelas III Sekolah Dasar Negeri Muncul 02

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    The habit of reading in everyday life is an important thing. Students who like to read can gain information, experience new knowledge, and improve their learning abilities. At the elementary school level, students get many benefits through Indonesian subjects, especially in learning to read. By learning to read, students can improve their ability to communicate properly and correctly and improve their ability to understand the content of reading. Many ways can be done in learning to read, one of which is through reading comprehension. However, based on observations of third-grade students at SDN Muncul 02, some students had difficulty in reading comprehension. The problems experienced by some of these students can cause students to have difficulty understanding the contents of the reading and not be able to follow the lesson well. In delivering the material, the teacher uses less varied learning methods so that students become less active. The author conducted this research using a case study method with a qualitative research approach. The author obtained the data in this study by observation, interviews, tests, and documentation. The KWL (know, want, learned) strategy that the author uses as an effort to improve reading comprehension skills has undergone a much better change which can be seen from the reflection of the results of learning I and II as well as changes in student attitudes in learning. In the results of the learning process, the use of the KWL strategy has not been able to solve the existing problems. Therefore, it is still necessary to conduct learning simulation II because the ability of students who have reading difficulties has not achieved optimal results. In the results of the learning process II, using the KWL strategy, there was a better improvement in students\u27 reading learning activities which had an impact on increasing students\u27 reading interest and students\u27 ability in reading comprehension. Thus, the KWL (know, want, learned) strategy can be said to be able to improve reading comprehension skills for grade III SDN 02 students who have difficulty understanding reading content because there has been a significant increase in student activity

    Penerapan Model Cooperative Learning Tipe Jigsaw Untuk Meningkatkan Keterampilan Problem Solving Siswa Tentang Konsep Masalah Sosial dalam Pembelajaran IPS

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    Social studies learning can develop students in understanding the conditions that occur in society, especially on social problems and knowing past lives in accordance with people\u27s lives. However, expectations in reality show that schools have not been able to understand the demands of community development. Researchers found problems at the time of the study, researchers found problems, namely the lack of social studies learning outcomes for students in class V which showed that many students did not reach the KKM. Which is due to the limited knowledge of teachers about the social studies problem-solving approach, because basically it only uses the lecture method, so that students are less active in the learning process, are less able to realize knowledge in concrete life, are less able to develop their interests, students\u27 critical thinking skills cannot be developed so also the reasoning power of students which ultimately results in low student learning. The study was conducted on 41 students of the fifth grade of the Mangunreja State Elementary School. Two cycles have been carried out with the method used in this research, namely the Class Action Research (CAR) method. The instruments used in the researcher are guide sheets for student tests, sheets for student observations, sheets for teacher observations. The results showed that there was an increase in student learning outcomes. This increase is shown in the results of observations of student activities in the first cycle of activities, the average score of the percentage value is 38.4%, while the average score of the presentation value in the second cycle is 67.6%. This can be seen by the acquisition of scores indicating that there is an increase in student learning activities in social studies lessons using the jigsaw type of cooperative learning model

    The The Effect Of Debt Covenant, Financial Distress to Accounting Conservatism, Accounting: The Effect Of Debt Covenant, Financial Distress to Accounting Conservatism, Accounting

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    This research aims to examine the effect of debt covenant, financial distressto accounting conservatism to manufacture companies that listed in the Indonesia Stock Exchange. The sample selection by purposive sampling method and 47 companies qualified as sample or 141 observations. This hypothesis testing in this research used multiple linier regression model. Partially, the result indicates that debt covenant, financial distress has effect to accounting conservatism

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