scholarly journals Pemanfaatan Ms.Excel untuk Pembukuan Keuangan UMKM Desa Bangsal Kecamatan Pampangan

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Anita Desiani
Keyword(s):  
High School Students ◽  
Computer Technology ◽  
Small And Medium Enterprises ◽  
Buffalo Milk ◽  
Average Score ◽  
School Students ◽  
Financial Reports ◽  
Palm Sugar ◽  
Written Test ◽  
Medium Enterprises

Bangsal Village is in the Pampangan OKI of South Sumatera. Bangsal Village has community groups of micro small and medium enterprises (UMKM) including Buffalo Cattle, Palm Sugar and Buffalo Milk Jelly Producers. So far, the bookkeeping and financial reports carried out by the UMKM group are still manual paper records. In addition, UMKM don’t have staff to manage their financial reports, but by involving Ibnul Falah high school students. The students don’t have enough knowledge to use the computer technology like Ms.Excel for financial reports. The ms.excel workshop activities are given to community and ward village students in order to manage financial reports and bookkeepings easily. In addition, assistance and evaluation are also carried out so that the material is truly understood. The results are quite good, it can be seen from the average score obtained from the assignment, which is 76.7 and the average written test score is 78.1

scholarly journals Analisis Kesehatan Koperasi Kredit Sentosa Palembang

MBIA ◽  
2021 ◽  
Vol 19 (3) ◽  
pp. 343-354
Author(s):  
Agustinus Supriyanto ◽  
Rikkie Dekas ◽  
Ita Ita
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Credit Union ◽  
Average Score ◽  
Financial Reports ◽  
Savings And Loans ◽  
Quality Aspects ◽  
Savings And Loan ◽  
The Republic ◽  
Medium Enterprises

The Sentosa Credit Union (CU) is the primary cooperative that runs a savings and loan business and is guided by Government Regulation number 9 of 1995 concerning the implementation of savings and loan business activities. The author conducted research to determine the suitability of financial reports based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia number 06 / Per / Dep.6 / IV / 2016 regarding the assessment of the Health of Savings and Loans Cooperatives and Savings and Loan Units. This type of research is descriptive evaluative research. The data source used is primary dataThe results showed that the health level of Koperasi kredit Sentosa from 2017 - 2019 in the fairly healthy category, on average, got a score of 67.35 with details (1) the aspect of capital on average got a score of 13.80 in the healthy category; (2) the quality aspects of earning assets on average score 14.92 are in the fairly healthy category; (3) management aspects on average score 13.30 are in the healthy category; (4) the efficiency aspect averaged a score of 7.00 in the fairly healthy category; (5) the liquidity aspect scores on average 9.58 and is in the fairly healthy category; (6) aspects of independence and growth on average score 1.75 and are in the fairly healthy category; (7) the aspect of cooperative identity on average gets a score of 7.00 and is in the fairly healthy category   Abstrak Koperasi Kredit (Koperasi kredit) merupakan primer koperasi yang menjalankan usaha simpan pinjam dan berpedoman pada Peraturan Pemerintah nomor 9 tahun 1995 tentang pelaksanaan kegiatan usaha simpan pinjam. Penulis melakukan penelitian untuk mengetahui kesesuaian laporan keuangan  yang berpedoman pada Peraturan Deputi Bidang Kepengawasan Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia dengan nomor 06/Per/Dep.6/IV/2016 mengenai penilaian Kesehatan Koperasi Simpan Pinjam dan Unit Simpan Pinjam. Jenis penelitian ini adalah penelitian desktriptif evaluatif. Sumber data yang digunakan adalah data primer yang diterima langsung dari sumbernya. Hasil penelitian menunjukkan bahwa tingkat kesehatan Koperasi kredit Sentosa   dari tahun 2017 – 2019 kategori cukup sehat secara rerata mendapatkan skor 67,35 dengan rincian (1) aspek permodalan secara rerata mendapat skor 13,80 berada pada kategori sehat; (2) aspek kualitas aktiva produktif secara rerata mendapat skor 14,92 berada dalam kategori  cukup sehat; (3) aspek manajemen secara rerata mendapat skor 13,30 berada dalam kategori  sehat; (4) aspek efisiensi secara rerata mendapat skor 7,00 berada dalam kategori cukup sehat; (5) aspek likuiditas secara rerata mendapat skor 9,58 dan berada dalam kategori cukup sehat; (6) aspek kemandirian dan pertumbuhan secara rerata mendapat skor 1,75 dan berada dalam kategori cukup sehat; (7) aspek jati diri koperasi secara rerata mendapat skor 7,00 dan berada dalam kategori cukup sehat Kata Kunci: Tingkat kesehatan, Kinerja Koperasi kredit

scholarly journals SOSIALISASI PPH UMKM BAGI ANAK REMAJA DI JAKARTA BARAT

2021 ◽  
pp. 537
Author(s):  
Yuniarwati Yuniarwati ◽  
Andrian Andrian
Keyword(s):  
High School ◽  
High School Students ◽  
Income Tax ◽  
Small And Medium Enterprises ◽  
Economic Sector ◽  
School Students ◽  
Questions And Answers ◽  
The Government ◽  
Medium Enterprises ◽  
Future Learning

Developments in the era of globalization rely on the economic sector as a measure of success by the government. Micro, Small and Medium Enterprises (MSMEs) are currently starting to develop well and are able to generate profits. Therefore, it is appropriate for MSMEs to participate in increasing state revenues through the payment of Income Tax. Bhinneka Tunggal Ika High School as a PKM partner requires enriching students' insights related to MSME Income Tax and how to use e-commerce to start a MSME business so that based on the Statement Letter from the Principal, Mr. Edi Fredi S Ag on August 9, 2021. With this PKM, the expected target is to provide a true understanding of the MSME Income Tax. This PKM activity is planned to be carried out by filling out a study schedule and can be followed by teachers as well. Bhinneka Tunggal Ika High School is located at Jl. KH.Moh.Mansyur No.222 A, RT.10/RW.5, Tanah Cereal, Kec. Tambora. In the training, the MSME PPh Module will be distributed as the output of this PKM so that it can be taken home and read by the high school students for future learning materials. The method of implementing this training will be done with tutorials and discussions as well as questions and answers which will all be held via zoom. In the PKM training, it can be seen that the Bhinneka Tunggal Ika High School students are enthusiastic in asking and answering the material given. Bhinneka Tunggal Ika High School students also listened and understood the theories discussed and answered all the questions asked correctly. Therefore, it can be said that this training was carried out well.Perkembangan dalam dunia globalisasi sangatlah bergantung pada sektor ekonomi sebagai ukuran keberhasilan yang dilakukan pemerintah. Pada saat ini, Usaha Mikro Kecil dan Menengah (UMKM) telah berkembang dengan baik dan menghasilkan laba yang besar. Oleh karena itu, UMKM juga turut berpartisipasi dalam menambah penerimaan negara melalui pebayaran Pajak Penghasilan. SMA Bhinneka Tunggal Ika sebagai mitra PKM ini membutuhkan pengayaan wawasan siswa-siswi nya terkait dengan PPh UMKM serta cara menggunakan e-commerce untuk memulai bisnis UMKM sehingga berdasarkan Surat Pernyataan  dari Kepala Sekolah Bpk. Edi Fredi S Ag pada tanggal 9 Agustus 2021. kami melaksanakan kegiatan Pengabdian Kepada Masyarakat ini. Dengan PKM ini, target yang diharapkan dapat memberi pemahaman yang benar terkait  Pajak Penghasilan UMKM. Kegiatan PKM ini direncanakan dilaksanakan dengan mengisi jadwal belajar dan dapat diikuti oleh guru-guru juga. SMA Bhinneka Tunggal Ika beralamat di Jl. KH.Moh.Mansyur No.222 A, RT.10/RW.5, Tanah Sereal, Kec. Tambora. Dalam pelatihan akan dibagikan Modul PPh UMKM sebagai luaran PKM ini sehingga dapat dibawa pulang dan dibaca oleh siswa-siswi SMA tersebut untuk bahan pembelajaran pada masa mendatang. Metode pelaksanaan pelatihan ini akan dilakukan dengan tutorial dan diskusi serta tanya jawab yang seluruhnya akan diselenggarakan via zoom. Pada pelatihan PKM dapat dilihat antusias siswa-siswi SMA Bhinneka Tunggal ika dalam bertanya dan menjawab materi yang diberikan. Siswa-siswi SMA Bhinneka Tunggal ika juga telah mendengarkan dan mengerti tentang teori yang dibahas dan menjawab seluruh pertanyaan yang diajukan dengan tepat. Oleh karena itu, dapat disimpulkan bahwa pelatihan ini sudah terlaksana dengan baik.

High School Students Understanding of the Risks of Online Game Addiction

10.32698/0772 ◽  
2019 ◽  
Vol 2 (2) ◽  
pp. 113
Author(s):  
Eryzal Novrialdy ◽  
Herman Nirwana ◽  
Riska Ahmad
Keyword(s):  
High School ◽  
High School Students ◽  
School Counselors ◽  
Sampling Technique ◽  
Online Games ◽  
Average Score ◽  
Online Game ◽  
School Students ◽  
Game Addiction ◽  
Use Of Technology

Adolescents are currently in the midst of technological sophistication, which is very helpful for its development. On the other hand, many adolescents are trapped in the problem of technology addiction. Adolescents are the most age group who experience problems with the use of technology, including online games. Online game addiction is the loss of control over the use of online games, which makes other daily activities are disrupted. Online game addiction in adolescents have an impact on several aspects of life, such as health aspects, psychological aspects, academic aspects, social aspects, and financial aspects. Lack of understanding about the risks of online game addiction can get adolescent stuck in online game addiction. This research aims to describe high school students understanding about the risks of online game addiction. The sample consisted of 255 high school students selected by proportional random sampling technique. Data was collected using a scale measuring understanding of the risks of online game addiction. Data analysis used a quantitative approach with descriptive methods. The results showed that high school students understanding about the risks of online game addiction was included in the moderate category with an average score of 198,48 and an achievement score level of 55,14%. Therefore, school counselors must to improve high school students understanding of the risks of online game addiction.

scholarly journals Essay-BR: a Brazilian Corpus of Essays

2021 ◽  
Author(s):  
Jeziel C. Marinho ◽  
Rafael T. Anchiêta ◽  
Raimundo S. Moura
Keyword(s):  
High School ◽  
High School Students ◽  
Computer Technology ◽  
Computational Models ◽  
School Students ◽  
Online Platform ◽  
Essay Scoring ◽  
Large Corpus

Automatic Essay Scoring (AES) is the computer technology that evaluates and scores the written essays, aiming to provide computational models to grade essays automatically or with minimal human involvement. While there are several AES studies in a variety of languages, few of them are focused on the Portuguese language. The main reason is the lack of a corpus with manually graded essays. We create a large corpus with several essays written by Brazilian high school students on an online platform in order to bridge this gap. All of the essays are argumentative and were scored across five competences by experts. Moreover, we conducted an experiment on the created corpus and showed challenges posed by the Portuguese language. Our corpus is publicly available at https://github.com/rafaelanchieta/essay.

scholarly journals DEVELOPMENT OF BIOLOGY TEST OF CREATIVE THINKING-TORRANCE TEST (BTCT-TT) ASSESSMENT TO IMPROVE STUDENTS’ CREATIVE THINKING SKILLS

2020 ◽  
Vol 6 (1) ◽  
pp. 73-83
Author(s):  
Radiah
Keyword(s):  
High School ◽  
High School Students ◽  
High School Student ◽  
Creative Thinking ◽  
Thinking Skills ◽  
Average Score ◽  
School Students ◽  
Is Research ◽  
Grade 11

This research aims to developing the Biology Test of Creative Thunking-Torrance Test (BTCT-TT) assessment in studying Biology for high school student in grade 11. This type of research is Research& Development (R & D) with 4D (Define, Design, Develop, and Disseminate). This study have develodped 37 items that are valid and reliabel. BTCT-TT was tested on 150 high school students, the results showed the average score of students’ creative thinking skills was significantly releted to students who received BTCT-TT assessment and Conventional assessment.   Keywords: Biology Test of Creative Thinking-Torrance Test (BTCT-TT), Creative Thinking

scholarly journals THE EFFECT OF TEMPORAL CONJUNCTION MASTERY AND STUDENTS’ ACHIEVEMENT IN WRITING PROCEDURE TEXT OF THE 2017/2018 ELEVENTH YEAR STUDENTS OF SMA SWASTA PERSIAPAN STABAT

2019 ◽  
Vol 11 (1) ◽  
pp. 45-50
Author(s):  
Ayu Indari
Keyword(s):  
High School Students ◽  
Quantitative Research ◽  
School Students ◽  
Post Test ◽  
Procedure Text ◽  
Written Test ◽  
Descriptive Writing ◽  
Temporal Conjunction ◽  
Experimental Group ◽  
Senior High School Students

The objective of this study was to find out the effect of temporal conjunction mastery and students’ achievement in writing procedure text of the 2017/2018 eleventh year students of SMA Swasta Persiapan Stabat were divided into two classes. They were XI IPA1and XI IPA2. There are 60 students. That number then became the sample of this research. The design of the study was categorized as an experiment quantitative research. It meant there were two groups. They were experimental group that received treatment. This study was conducted by an experimental research. It aimed to measure the students’ ability on descriptive writing. Writing is one of four basic skills. And it is one productive skill in English. It is very important in studying English. The writers used the written test. The writers, as the learning input in understanding the nature of procedure text and the ways to teach procedure text for Senior High School Students effectively and efficiently. The data were acquired by using written test. The test consisted of two types; they were pre-test and post-test. After analyzing the data, the finding indicates that result of analysis was 3.50. It was found out that observed was higher than t-table or it can be said (3.50 > 2.002;α=0.05). It means that temporal conjunction mastery and students’ achievement in writing procedure text of the 2017/2018 eleventh year students of SMA Swasta Persiapan Stabat.

scholarly journals Improving Senior High School Students’ Physics Problem-solving Skills Through Investigated Based Multiple Representation (IBMR) Learning Model

2021 ◽  
Vol 2 (1) ◽  
pp. 42-53
Author(s):  
Dyah Ayu Setyarini ◽  
Zainal Arifin Imam Supardi ◽  
Elok Sudibyo
Keyword(s):  
High School ◽  
High School Students ◽  
Problem Solving ◽  
Learning Model ◽  
Senior High School ◽  
Average Score ◽  
School Students ◽  
Problem Solving Skills ◽  
Post Test ◽  
Senior High School Students

This research aims to improve senior high school students’ physics problem-solving skills through learning used IBMR learning model. This research was a pre-an experimental study with a one-group pre-test and post-test design. The Methods of data collection used validation and test. The materials used to teach were valid category by two experts and can be used to practice physics problem-solving skills. The average post-test score physics problem-solving ability was 73.24 with an N-gain of 0.59 was classified as moderate. The success of IBMR learning model-based devices in practicing problem-solving abilities can be seen in the increase in the average score in each indicator of problem-solving abilities. The indicator of understanding the problem had the highest post-test average score of 94.58 with an N-gain of 0.89 in the high category. The problem-solving indicator had the lowest posttest average score was 58.22 with N-gain 0.39 and mean that it was the moderate category. Based on the results study, it can be concluded that the learning used by IBMR learning model can practice the ability to solve physics problems on heat material and its displacement. Learning with the IBMR learning model was expected to train students in solving physics problems. The stages in the IBMR learning model can help students

scholarly journals PENGEMBANGAN BAHAN AJAR KIMIA RINTISAN SMA BERTARAF INTERNASIONAL KELAS XI MATERI LAJU REAKSI

2012 ◽  
Vol 13 (1) ◽  
pp. 1-12 ◽  
Author(s):  
Inova Putri Carera ◽  
I Wayan Dasna
Keyword(s):  
High School ◽  
High School Students ◽  
Reaction Mechanism ◽  
Reaction Rate ◽  
Reaction Order ◽  
Average Score ◽  
School Students ◽  
Factors Affecting ◽  
Rate Law

This study was aimed to develop teaching materials about chemical reaction rate which covered materials adapted to A-Level High School students of grade XI in Pioneer International Standard High School (RSMA-BI). The developmental research was adopting the instructional development model 4D which include four stages of development, namely define, design, develop, and disseminate. Instructional materials were written in English consist of seven topics titled: Reaction Rate Concept, The Exchange's Expressions, Rate Law and Reaction Order, Experimental Determination of a Rate Law, Reaction Mechanism, Theories of Reaction Rate, Factors Affecting Reaction Rate. Results of content validation from content experts obtained the average score of 3. 56 of 14 range of scores which means valid / good / decent. Test limited to high school students of RSBI obtained an average score of 3.35 (valid / good / decent). The results of the use of teaching materials obtained a score of 77.8 which is above the minimal passing grade (75). Therefore it can be concluded that the materials were feasible to be used in the classroom.Penelitian ini bertujuan untuk mengembangkan bahan ajar laju reaksi dengan cakupan materi yang disesuaikan dengan A-Level untuk siswa kelas XI Rintisan Sekolah Menengah Atas Bertaraf Internasional (RSMA-BI. Rancangan penelitian pengembangan mengadaptasi model pengembangan bahan ajar Model 4D yang meliputi empat tahap pengembangan, yaitu define, design, develop dan disseminate. Produk pengembangan adalah bahan ajar kimia RSMA-BI kelas XI materi laju reaksi yang ditulis dalam bahasa Inggris menggunakan pendekatan kontekstual. Bahan ajar terdiri atas empat bagian utama yaitu pendahuluan, materi, evaluasi dan penutup. Materi tersusun atas tujuh sub materi yaitu Reaction Rate Concept, The Rates Expressions, Rate Law and Reaction Order, Experimental Determination of a Rate Law, Reaction Mechanism, Theories of Reaction Rate, Factors Affecting Reaction Rate. Hasil validasi isi dari ahli materi diperoleh nilai rata-rata 3,56 dari rentang skor 1-4 dengan kriteria valid/baik/layak. Hasil uji terbatas pada siswa SMA RSBI diperoleh nilai rata-rata 3,35 dari rentang skor 1-4 dengan kriteria valid/baik/layak. Hasil uji penggunaan bahan ajar diperoleh skor sebesar 77,8. Skor ini diatas SKM (Skor Kelulusan Minimal) yaitu 75 sehingga dapat disimpulkan bahwa bahan ajar telah layak dan dapat digunakan dalam pembelajaran di kelas.

scholarly journals Penyusunan Laporan Keuangan UMKM Berbasis Online dengan Aplikasi LAMIKRO

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Soraya Soraya ◽  
Yani Riyani ◽  
Kartawati Mardiah ◽  
Susan Andriana ◽  
Rika Irawati ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Test Results ◽  
Financial Reports ◽  
Digital Era ◽  
Post Test ◽  
Service Activity ◽  
Accounting Report ◽  
Medium Enterprises ◽  
A Company

In the digital era as it is today, information technology has a significant impact on the process of accounting records in a company. However, the human resource factor is an obstacle for SMEs to develop and be able to compete with large companies. Moreover, if it is associated with the importance of presenting financial statements that are accountable and in accordance with standards, it requires MSMEs to be responsive to technological changes that occur. The existence of these demands, made the Ministry of Cooperatives and Small and Medium Enterprises (SMEs) in October 2017 launch an online-based application that is the Micro Business Accounting Report (Lamikro) application. The purpose of this Community Service activity is to provide knowledge about the preparation of financial statements with the application of Lamikro to MSMEs that are found in the Office of Cooperatives, Micro Business and Trade of Pontianak City. The participants who attended were 34 MSMEs. The methods applied are lecture, tutorial and discussion methods. Before giving a lecture, participants are given pre-test questions first. The pre-test results showed that 80% of participants did not understand the preparation of financial reports both manually and online. At the end of the activity a post test was conducted, which showed that 82.79% of participants had understood the preparation of financial reports both manually and online. This means, there is an increase in the knowledge and understanding of participants from before training and after training.  Keywords: MSME, Financial Statements, Lamikro

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